JETRO (JETRO) ( JETRO OFFICE COSMOPOLITAN JETRO 2009 JETRO. All rights reserved.

JETRO 2004 10 (JETRO) (http://www.investjapan.org) 2009 10 JETRO OFFICE COSMOPOLITAN JETRO 2009 JETRO. All rights reserved.

Contents ( ) 1.1 1.2 1.3 1.4 1.5 4.5 1.6 VISA 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.1 4.2 4.3 4.4 4.6 4.7 4.8 4.9 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8

( 4 v ( ) 1.1 4 1.1.1 1.1.2, 1.1.3 ( ) LLP 1.1.4 LLP

( 1.2 1-1 (1) 1 (1) 1 2 2 (3) - 1 1 2 1 1-21 -3 (2) (3) (2) 1-21 -3 - - (1) (2) 1 (3) 1 1 (4) 1.6.1 (5) 1.6.3 5

( 1-2 5 200 5 200 1 3 3 (1) 1 2 2 2 2 10 10 3 1 1 2 2 (1) (1) (1) (1) (1) 1 1 1 4 4 4 10 10 3 1. 1 (2) 2 2 2 10 10 3 4 2 (1) 1 (2) 6

( 1-3 5 200 5 200 3 1 3 1 2 (1) 1 3 1 1 3 3 3 (1) 1 7

( 1.3 1.3.1 1 2 3 4 (1) 5 6 7 2 8 1 (1) 1.3.2 8

( (1) 1 2 3 4 (2) 5 (3) 6 7 8 9 10 11 2 12 13 2 (1) (2) (3) 9

( LLC (1) 1 2 3 4 / 5 6 7 8 2 9 10 1 (1) 10

( 1.3.3 LLP 2 (1) 1 2 3 4 / 5 6 7 8 2 9 2 1 (1) LLP 11

( 1.4 1.4.1 1.4.2, 1.4.3 12

( 1.5 2 3 13

( 1.6 1.6.1 1 1 2 3 4 5 2 1 6 7 8 9 2 10 14

( 1.6.2 2 1 2 3 4 5 6 4 2 7 8 2 9 15

( 1.6.3 LLP 2 1 2 3 4 5 6 2 7 8 2 9 16

( 1. 2. ( () : 17

15 v VISA 2.1 ( ( 2.6 2.8 2.2 ( 2.6 2.8 ) 2.2.1 (VISA) 2.2.2 2.3,

16 (1) 2.4 ( http://www.moj.go.jp/nyukan/nyukanho/ho12.html#dai-1) 2.4.1 2-1 ( ) (

2.4.2 12 ( 4cm 3cm) ( 380 ) () 2.4.3 (1 2)( 4.5cm 4.5cm) 2.4.4 : : 2.5 90 30 15 17

2.6 http://www.mofa.go.jp/mofaj/toko/visa/annai/visa_2.html#torikime 2.7 2.7.1 2.7.2 90 60 90 60 2.7.3 2 16 16 16 2.8 2.8.1 18

2.8.2 2.8.3 16 2.8.4 3,000 6,000 2.9 28 2.10 2.10.1 2 1 3 2.10.2, 2010 4 1 19

20 1. ( ) 2. <> <> (2) < > < > 90 <> <> < >

22 v 3.1, () 3.1.1 ( ), 3.1.2 3.2,

3.3 3.3.1 ()( ( ) 1 3.3.11 ( ) ( ) 3-1 400 400 800 800 18.00% 18.00% 30.00% (1) 0.90% 0.90% 1.50% (2) 2.21% 2.21% 3.69% 2.70% 4.00% 5.30% 2.30% 3.30% 4.30% 26.11% 28.41% 44.79% 24.87% 26.48% 40.87% 2009 4 1 2011 3 31 1 5 1,000 2,500 2 2011 4 1 400 400 800 800 (1) (2) 22.00% 1.10% 2.70% 2.70% 2.30 22.00% 1.10% 2.70% 4.00% 3.30 30.00% 1.50% 3.69% 5.30% 4.30 30.80% 33.10% 44.79% 29.33% 30.85% 40.87% 23

3-2 ( : ) 5,000,000,000-50 3,800,000 1,000,000,0005,000,000,000 50 2,290,000 5,000,000,000-50 1,210,000 1,000,000,0005,000,000,000 50 950,000 100,000,0001,000,000,000 50 530,000 100,000,0001,000,000,000 50 290,000 10,000,000 100,000,000 50 200,000 10,000,000 100,000,000 50 180,000-10,000,000 50 140,000-10,000,000 50 70,000 3.3.2 3.3.41, 3.3.43 3.3.42 < 1 3.3.3 3.3.4 3 3.2 <> 3.3.3 3.3.2 3.2 24

3.2 (Permanent Establishment) 3.3.5 <> 3.3.6 () (: ) 3.4.4 3.3.7 3,000 10% 3,000 1 15% 1 20% 3.3.8 7 3.3.9 25

3.3.10 2 6 6 2 6 3 3.3.11 1 3-3 2008 9 30 2008 10 1 400 3.8% 1.5% 400-800 5.5% 2.2% 800 7.2% 2.9% 0.48% 0.20% 148% 2008 10 1 148% 3 2008 10 1 2.9% 26

3.4 3.4.1 10 10 2 7 10 1 10 20 6 3.4.2 () 3.4.3 () 3.4.4 3.2 1 16 19 27

28 3.5 3-4 http://www.mof.go.jp/jouhou/syuzei/siryou/182.htm 2009 4 3.6 5%( 1%) : : 3.6.1

3.6.2 (1) (2) 5,000, 3.6.3 (1) (2) 1,000 1,000 (1) 1 1 2 (2) 1 1 3.7 3.7.1 1 10 5 3.4.4, 29

3.7.2 (a) (b) (c) 3.4.4 20% / 3-5 - 1,950,000 5% 1,950,000 3,300,000 10% 3,300,000 6,950,000 20% 6,950,000 9,000,000 23% 9,000,000 18,000,000 33% 18,000,000-40% 3.7.3 3.4.2 3.4.4 3.7.4 2 16 3 15, 1 2,000 30

3.7.5 1 1 3 15 3-6 4% 6% 3 15 8 11 3-5% 3.8 () 1 1 1.4% () 0.3%, 1,000 100 600 0.25% 31

3.9 3.9.1 1 2 3 2009 4 3.9.2 3.9.3 (3) 2010 4 1 20% 20% 10% 10% 3.9.4 3 32

v 4.1 4.2 4.2.1 ) 4.2.2 4.3 4.3.1 () () 2 50 33

4.3.2 3 4.3.3 3 4.3.4 4.3.5 7 4.3.6 3 5 4.3.7 4.4 4.4.1 4.4.2 1 791 2009 10 34

4.4.3 2 ( ) (1) (2) (1) 2008 ( ) 4.51 (2) 4.4.4 4.5 4.5.1 40 8 () 10 44 8 6 45 8 1 1 4 () 4.5.2 ( ) 4.5.3 35

4.5.4 (22 5 ) 4-1 1 60 25% 50% 35% (22 5 ) 25% 1 60 50% 75% 60% (1) 60 25% 50% 25% 2010 4 1 4.5.5 4.5.6 40 ( 4.5.1.) 44 40 40 * 40 8 ( ) 40 8 10 30 4.5.1.) 44 40 * 4.5.1 44 44 36

4.5.7 6 80% 10 4-2 6 1 6 2 6 3 6 4 6 5 6 6 6 10 11 12 14 16 18 20 2 40 ( 7 6 ) 5 4 1 4.5.8 6 14 8 1 1 93 3 5 4.5.9 2007 1728 100 272 37

4.6 10 10 4.6.1 ( ) 2 () 4.6.2 4.7 4.7.1 4.7.2 X 6 38

4.8 2 2 1 ( 4.8.1 ( ) 4 4.8.2 30 6 14 8 30 4.8.3 4.8.4 30 30 ( ) 2 39

4.8.5 4.8.6 4.9 4.9.1 4 () (1) 2005 8 LLP 4.9.2 4-3 10.3%() )(2009 4 ) 0.005% 10 40

4.9.3 4-4 20 1.55% 0.95% 0.6% (2010 4 ) 10 4.9.4 4-5 5 ( ) 4 3 40 ( 7 3 7 ( 121 ) (3) ( 540 ) 9.32% 1.5% (2010 4 ) 5 () ( ) (1) (2) (3) 1 (4) 8.2% 2009 9 (5) 41

4.9.5 4-6 5 ( ) 70 4 3 25 65 ( 62 ) ( 150 )15.704%(2009 9 ) 5 () 20 60 ( 2010 4-2011 3 15100 ) 4.9.6 4-7 ( %) 0.3%( - ) 0.95% 0.60% 20 4.66%40 4.66%40 ) 4 3 5.41% 5.41% 7.85% 7.85% ( ) 0.13% - 13.892%(40 13.112%(40 14.642%) 13.862%) 2010 4 0.005%, 42

1. 2007 2007 4 200 8 3 17.7% 12.9% 4.8% (1) 2. 2008 6 18.1% 1000 45.3%100 1000 13.9% 100 1.1% 3. ) 26 3 3 4. 2 140 5 1/2 5. ( 1 3 43

撂 1. 设 职 续 @ START Yes? No Yes 5? ( ) 5 No 1? No END Yes Yes (? ) No (10 ) END Yes? No 10? No Yes END 44

45 2. () () () 7 5

v 5.1 5.2 5.2.1 5.2.2 ( 3 ( ) 5.2.3 () () (1996 ) 1996 ( 2005,, 2006 2007 4 1 47

5.2.4 2006 20074 1 2007 4 1 5.2.5 BLACK CAT SCHWARZ KATZE GOTO NEGRO 5.3 5.3.1 5.3.2 10 10 5.3.3 48

5.4 5.4.1 3 ) <> 5.4.2 5.5 5.5.1 1 45 1992 2008 4 8 3 1 a. 12,000 b. 12,000 8,600 c. 37,600 48500 49

5.5.2 3 6 12 8 10 (1) 10 (1) 2008 3 30 5.6 5.6.1 5.6.2 50

5.7 5.7.1 a. b. () a. () b. () c. d. () e. () f. ( ) ( ) ( 5.7.2 20 20 1 51

52 5.7.3 1998 2006 DVD

5.8 5.8.1 a. 16,000 b. 8,500 20 1 3 8,500 4 10 16,900 11 20 33,800 5.8.2 34 6 12 8 请 缴纳 请费 懌 绝 见书赶 懌 缴纳 费 见书 见书 获过时 绝审 观设计 绝审懌 (1) 墻 20 识产权 观设计权 (1) 2008 3 30 53

54 3 1. 2. 2004

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