{"id":806,"date":"2026-08-03T07:43:13","date_gmt":"2026-08-03T07:43:13","guid":{"rendered":"https:\/\/www.moore-gsia.com\/?p=806"},"modified":"2026-08-03T07:43:14","modified_gmt":"2026-08-03T07:43:14","slug":"corporate-income-tax","status":"publish","type":"post","link":"https:\/\/www.moore-gsia.com\/ja\/corporate-income-tax\/","title":{"rendered":"\u30bf\u30a4\u3067\u4e8b\u696d\u3092\u884c\u3046\u4f01\u696d\u306e\u305f\u3081\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u30ac\u30a4\u30c9"},"content":{"rendered":"<p 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Department\uff09\u304c\u8a8d\u3081\u308b\u63a7\u9664\u9805\u76ee\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u7406\u89e3\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\n\n\u9069\u5207\u306a\u7a0e\u52d9\u8a08\u753b\u306f\u3001\u73fe\u5730\u6cd5\u4ee4\u3078\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u6700\u9069\u5316\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u672c\u30ac\u30a4\u30c9\u3067\u306f\u30012026\u5e74\u306b\u304a\u3051\u308b\u30bf\u30a4\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u3001\u4f01\u696d\u7d4c\u55b6\u8005\u3084\u610f\u601d\u6c7a\u5b9a\u8005\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304a\u3088\u3073\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u3059\u308b\u9069\u5207\u306a\u5224\u65ad\u3092\u884c\u3046\u305f\u3081\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading translation-block\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u306f\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306b\u304a\u3051\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6cd5\u4eba\u304c\u5f97\u305f\u7d14\u5229\u76ca\u306b\u5bfe\u3057\u3066\u30bf\u30a4\u6b73\u5165\u5c40\u306b\u3088\u3063\u3066\u8ab2\u3055\u308c\u308b\u76f4\u63a5\u7a0e\u3067\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u5f97\u3089\u308c\u305f\u7dcf\u53ce\u76ca\u304b\u3089\u3001\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u696d\u7d4c\u8cbb\u304a\u3088\u3073\u6cd5\u5b9a\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\n\n\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306f\u3001\u30bf\u30a4\u6b73\u5165\u6cd5\uff08Revenue Code\uff09\u3078\u306e\u6e96\u62e0\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u3001\u6240\u5b9a\u306e\u671f\u9650\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading translation-block\">\u30bf\u30a4\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u4e8b\u696d\u4f53\u3067\u3059\u304b\uff1f<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30bf\u30a4\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u304a\u3088\u3073\u767b\u9332\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\n \u30bf\u30a4\u56fd\u5185\u5916\u3067\u5f97\u305f\u5168\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u652f\u5e97\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u307e\u305f\u306f\u73fe\u5730\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u30bf\u30a4\u3067\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u6cd5\u4eba\n \u30bf\u30a4\u56fd\u5185\u3067\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u30bf\u30a4\u56fd\u5185\u3067\u76f4\u63a5\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u30bf\u30a4\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\n \u914d\u5f53\u91d1\u3001\u5229\u606f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u306a\u3069\u306e\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u30b8\u30e7\u30a4\u30f3\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc\u3001\u8ca1\u56e3\u3001\u304a\u3088\u3073\u767b\u9332\u5546\u4e8b\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\n \u30bf\u30a4\u56fd\u5185\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading translation-block\">2026\u5e74\u306e\u6a19\u6e96\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u304a\u3088\u3073\u8efd\u6e1b\u7a0e\u7387\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026\u5e74\u306b\u304a\u3051\u308b\u30bf\u30a4\u306e\u6a19\u6e96\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u306f20\uff05\u3067\u3059\u3002\n \u3053\u306e\u7a0e\u7387\u306f\u3001\u5927\u534a\u306e\u30bf\u30a4\u6cd5\u4eba\u304a\u3088\u3073\u5916\u56fd\u6cd5\u4eba\u306e\u652f\u5e97\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4e2d\u5c0f\u4f01\u696d\uff08SMEs\uff09\u306f\u3001\u4e8b\u696d\u6210\u9577\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306e\u7d2f\u9032\u7684\u306a\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n \u9069\u7528\u6761\u4ef6\u3068\u3057\u3066\u3001\u6255\u8fbc\u8cc7\u672c\u91d1\u304c500\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\uff08\u5546\u54c1\u8ca9\u58f2\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u53ce\u5165\uff09\u304c3,000\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u5bfe\u8c61\u3068\u306a\u308bSME\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7d2f\u9032\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7d14\u5229\u76ca\uff08THB\uff09<\/strong><\/td><td><strong>\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387<\/strong><\/td><\/tr><tr><td>0 \uff5e 300,000\u30d0\u30fc\u30c4<\/td><td>0%<\/td><\/tr><tr><td>300,001 \uff5e 3,000,000\u30d0\u30fc\u30c4<\/td><td>15%<\/td><\/tr><tr><td>3,000,000\u30d0\u30fc\u30c4\u8d85<\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4f01\u696d\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u5408\u6cd5\u7684\u306b\u8ab2\u7a0e\u6240\u5f97\u63a7\u9664\u3092\u6700\u5927\u5316\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u904b\u55b6\u304a\u3088\u3073\u8ab2\u7a0e\u6240\u5f97\u306e\u7372\u5f97\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u901a\u5e38\u304b\u3064\u5fc5\u8981\u306a\u4e8b\u696d\u7d4c\u8cbb\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u3002\n\n\u4e8b\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306f\u3001\u7a0e\u6cd5\u3067\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u5185\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u8a8d\u5b9a\u3055\u308c\u305f\u7814\u4fee\u6a5f\u95a2\u3084\u6559\u80b2\u6a5f\u95a2\u306b\u652f\u6255\u3063\u305f\u5f93\u696d\u54e1\u7814\u4fee\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0100\uff05\u306e\u7a0e\u984d\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u3002\n\n\u5bfe\u8c61\u3068\u306a\u308b\u7814\u4fee\u8cbb\u7528\u306f\u3001\u901a\u5e38\u306e\u7d4c\u8cbb\u63a7\u9664\u306b\u52a0\u3048\u3066\u8ffd\u52a0\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u7814\u7a76\u958b\u767a\uff08R&amp;D\uff09\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001200\uff05\u306e\u7a0e\u52d9\u512a\u9047\u63aa\u7f6e\u3092\u6d3b\u7528\u3059\u308b\u3002\n\n\u8a8d\u5b9a\u3055\u308c\u305f\u516c\u7684\u6a5f\u95a2\u307e\u305f\u306f\u6c11\u9593\u6a5f\u95a2\u3078\u652f\u6255\u3063\u305f\u9069\u683c\u306a\u7814\u7a76\u958b\u767a\u8cbb\u7528\u306f\u3001\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u6a5f\u68b0\u8a2d\u5099\u3001\u5efa\u7269\u3001\u7121\u5f62\u8cc7\u7523\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u6cd5\u5b9a\u306e\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u3092\u9069\u5207\u306b\u9069\u7528\u3059\u308b\u3002\n\n\u53d6\u5f97\u539f\u4fa1\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u8a8d\u5b9a\u3055\u308c\u305f\u516c\u76ca\u56e3\u4f53\u3078\u306e\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u3002\n\n\u9069\u683c\u306a\u5bc4\u4ed8\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7d14\u8ab2\u7a0e\u5229\u76ca\u306e2\uff05\u3092\u4e0a\u9650\u3068\u3057\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3068\u7533\u544a\u671f\u9650\u3068\u306f\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"780\" height=\"235\" src=\"https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.2.png\" alt=\"Corporate Income Tax\" class=\"wp-image-804\" srcset=\"https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.2.png 780w, https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.2-300x90.png 300w, https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.2-768x231.png 768w, https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.2-18x5.png 18w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u884c\u3046\u3053\u3068\u306f\u3001\u30bf\u30a4\u6b73\u5165\u5c40\uff08Revenue Department\uff09\u306b\u3088\u308b\u5ef6\u6ede\u91d1\u3084\u52a0\u7b97\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u4f1a\u8a08\u671f\u9593\u306e\u6700\u521d\u306e6\u304b\u6708\u7d42\u4e86\u5f8c2\u304b\u6708\u4ee5\u5185\u306b\u3001\u4e2d\u9593\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08PND.51\uff09\u3092\u63d0\u51fa\u3057\u3001\u5e74\u9593\u4e88\u60f3\u7d14\u5229\u76ca\u306b\u57fa\u3065\u304f\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u307e\u305f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c\u306b\u306f\u3001\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3068\u3068\u3082\u306b\u5e74\u6b21\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08PND.50\uff09\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002PND.50\u306f\u6c7a\u7b97\u65e5\u304b\u3089150\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u984d\u3092\u78ba\u5b9a\u3057\u3001\u672a\u7d0d\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u7d0d\u4ed8\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u306f\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u304a\u3088\u3073\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5916\u56fd\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u4e8b\u696d\u62e0\u70b9\u3084\u9577\u671f\u7684\u306a\u4ee3\u7406\u4eba\u6d3b\u52d5\u304c\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment: PE\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002PE\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u30bf\u30a4\u56fd\u5185\u3067\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u305f\u5229\u76ca\u306f\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\n\n\u4e00\u65b9\u3001PE\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u30bf\u30a4\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f\u3001\u914d\u5f53\u91d1\u304c10\uff05\u3001\u5229\u606f\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fb\u8b72\u6e21\u76ca\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u304c15\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\n\n\u305f\u3060\u3057\u3001\u30bf\u30a4\u3068\u76f8\u624b\u56fd\u3068\u306e\u9593\u3067\u79df\u7a0e\u6761\u7d04\uff08Double Taxation Agreement: DTA\uff09\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6761\u7d04\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u304c\u8efd\u6e1b\u307e\u305f\u306f\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u56fd\u969b\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u9069\u7528\u53ef\u80fd\u306a\u79df\u7a0e\u6761\u7d04\u306e\u78ba\u8a8d\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>BOI\u304a\u3088\u3073EEC\u5236\u5ea6\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u7279\u5225\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304c\u5229\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u6295\u8cc7\u59d4\u54e1\u4f1a\uff08BOI\uff09\u304a\u3088\u3073\u6771\u90e8\u7d4c\u6e08\u56de\u5eca\uff08Eastern Economic Corridor: EEC\uff09\u304c\u904b\u55b6\u3059\u308b\u6295\u8cc7\u4fc3\u9032\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5bfe\u8c61\u7523\u696d\u3078\u6295\u8cc7\u3059\u308b\u4f01\u696d\u306f\u5927\u5e45\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n\nBOI\u8a8d\u5b9a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u3084\u6295\u8cc7\u5206\u91ce\u306b\u5fdc\u3058\u3066\u6700\u957713\u5e74\u9593\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u307b\u304b\u3001\u6a5f\u68b0\u8a2d\u5099\u3084\u539f\u6750\u6599\u306e\u8f38\u5165\u95a2\u7a0e\u514d\u9664\u306a\u3069\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\n\n\u307e\u305f\u3001EEC\u958b\u767a\u533a\u57df\u5185\u3067\u4e8b\u696d\u3092\u884c\u3046\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u671f\u9593\u306e\u5ef6\u9577\u3084\u3001\u6700\u59275\u5e74\u9593\u306b\u308f\u305f\u308a\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u309250\uff05\u8efd\u6e1b\u3059\u308b\u8ffd\u52a0\u512a\u9047\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u3053\u308c\u3089\u306e\u6295\u8cc7\u4fc3\u9032\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3057\u3001\u9ad8\u4ed8\u52a0\u4fa1\u5024\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u52b9\u7387\u3068\u56fd\u969b\u7af6\u4e89\u529b\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Moore GSiA Thailand\u306f\u3001\u30bf\u30a4\u56fd\u5185\u306e\u6cd5\u4eba\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6700\u9069\u5316\u3092\u3069\u306e\u3088\u3046\u306b\u652f\u63f4\u3057\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"780\" height=\"235\" src=\"https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.3.png\" alt=\"Corporate Income Tax\" class=\"wp-image-803\" srcset=\"https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.3.png 780w, https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.3-300x90.png 300w, https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.3-768x231.png 768w, https:\/\/www.moore-gsia.com\/wp-content\/uploads\/sites\/12\/2026\/08\/2.3-18x5.png 18w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u6cd5\u4ee4\u4e0a\u306e\u7a0e\u52d9\u8981\u4ef6\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u306a\u304c\u3089\u3001\u5408\u6cd5\u7684\u306a\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u6a5f\u4f1a\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30bf\u30a4\u306e\u7a0e\u5236\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3068\u3001\u5e74\u9593\u3092\u901a\u3058\u305f\u7d99\u7d9a\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\n\nMoore GSiA Thailand\u306f\u3001\u6cd5\u4eba\u7a0e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u304b\u3064\u52b9\u7387\u7684\u306b\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u3001\u5305\u62ec\u7684\u306a\u6cd5\u4eba\u7a0e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u652f\u63f4\u3001\u4e2d\u9593\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08PND.51\uff09\u306b\u304a\u3051\u308b\u4e88\u60f3\u5229\u76ca\u306e\u7b97\u5b9a\u3001\u76e3\u67fb\u5bfe\u5fdc\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u3055\u3089\u306b\u306f\u8907\u96d1\u306a\u56fd\u969b\u7a0e\u52d9\u30fb\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u307e\u3067\u3001\u5e45\u5e83\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\n\n\u5f53\u793e\u306e\u5c02\u9580\u7a0e\u52d9\u30c1\u30fc\u30e0\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u5b9f\u306b\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3068\u52b9\u7387\u7684\u306a\u7a0e\u52d9\u7ba1\u7406\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u306f\u30bf\u30a4\u5e02\u5834\u306b\u304a\u3051\u308b\u6301\u7d9a\u7684\u306a\u6210\u9577\u3068\u4e8b\u696d\u62e1\u5927\u306b\u3088\u308a\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u4e2d\u9593\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08PND.51\uff09\u306e\u4e88\u60f3\u5229\u76ca\u3092\u904e\u5c11\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PND.51\u306b\u304a\u3044\u3066\u5e74\u9593\u4e88\u60f3\u7d14\u5229\u76ca\u3092\u5408\u7406\u7684\u306a\u7406\u7531\u306a\u304f25\uff05\u4ee5\u4e0a\u904e\u5c11\u306b\u898b\u7a4d\u3082\u3063\u305f\u5834\u5408\u3001\u5e74\u6b21\u6cd5\u4eba\u7a0e\u7533\u544a\u6642\u306b\u4e0d\u8db3\u7d0d\u7a0e\u984d\u306b\u5bfe\u3057\u306620\uff05\u306e\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e88\u60f3\u5229\u76ca\u306f\u3067\u304d\u308b\u9650\u308a\u6b63\u78ba\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3066\u4f1a\u8a08\u5e33\u7c3f\u306f\u4f55\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u3067\u306f\u3001\u4f01\u696d\u306f\u4f1a\u8a08\u5e33\u7c3f\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u8a3c\u6191\u66f8\u985e\u3092\u3001\u4f1a\u8a08\u671f\u9593\u7d42\u4e86\u5f8c\u5c11\u306a\u304f\u3068\u30825\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u3001\u6b73\u5165\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u3084\u78ba\u8a8d\u624b\u7d9a\u306b\u5099\u3048\u3066\u9069\u5207\u306b\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u30bf\u30a4\u306b\u304a\u3051\u308b\u5916\u56fd\u6cd5\u4eba\u652f\u5e97\u306e\u5229\u76ca\u9001\u91d1\u7a0e\u7387\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30bf\u30a4\u306b\u6240\u5728\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u306e\u652f\u5e97\u304c\u3001\u672c\u56fd\u306e\u672c\u793e\u3078\u5229\u76ca\u3092\u9001\u91d1\u3059\u308b\u5834\u5408\u3001\u9001\u91d1\u984d\u306b\u5bfe\u3057\u306610\uff05\u306e\u652f\u5e97\u5229\u76ca\u9001\u91d1\u7a0e\uff08Branch Profit Remittance Tax\uff09\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Understanding statutory tax obligations in Southeast Asia is essential for every growing business. For entities operating in Thailand, managing corporate income tax requires a clear grasp of local regulations, tax brackets, filing schedules, and permissible deductions enforced by the Revenue Department. Proper tax planning helps companies optimize financial performance while remaining fully compliant with local law. This guide provides an informative overview of corporate income tax in Thailand for 2026, helping business leaders make well-informed compliance and operational decisions. What Is&nbsp;Corporate Income Tax? Corporate income tax in Thailand is a direct tax levied by the Thai Revenue Department on the net profits earned by juristic entities during an accounting period. [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":799,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Income Tax in Thailand 2026<\/title>\n<meta name=\"description\" content=\"Understand corporate income tax in Thailand for 2026. Learn about standard tax rates, legal deductions, and crucial filing deadlines for business compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-gsia.com\/ja\/corporate-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Income Tax in Thailand 2026\" \/>\n<meta property=\"og:description\" content=\"Understand corporate income tax in Thailand for 2026. 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