{"id":1406,"date":"2013-12-12T17:44:52","date_gmt":"2013-12-12T08:44:52","guid":{"rendered":"http:\/\/zeiseikaisei.info\/?p=1406"},"modified":"2026-10-08T11:15:14","modified_gmt":"2026-10-08T02:15:14","slug":"%e7%b7%8f%e5%90%88%e4%b8%bb%e7%be%a9%e3%81%8b%e3%82%89%e5%b8%b0%e5%b1%9e%e4%b8%bb%e7%be%a9%e3%81%b8%e3%81%ae%e5%a4%89%e6%9b%b4","status":"publish","type":"post","link":"http:\/\/zeiseikaisei.info\/?p=1406","title":{"rendered":"\u7dcf\u5408\u4e3b\u7fa9\u304b\u3089\u5e30\u5c5e\u4e3b\u7fa9\u3078\u306e\u5909\u66f4"},"content":{"rendered":"<h2 class=\"h201\">\u226a\uff11\u226b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%a4%96%e5%9b%bd%e6%b3%95%e4%ba%ba\">\u5916\u56fd\u6cd5\u4eba<\/a>\u306e\u56fd\u969b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e8%aa%b2%e7%a8%8e\">\u8ab2\u7a0e<\/a>\u539f\u5247\u306e\u518d\u691c\u8a0e<\/h2>\n<p><a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%a4%96%e5%9b%bd%e6%b3%95%e4%ba%ba\">\u5916\u56fd\u6cd5\u4eba<\/a>\u3078\u306e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e8%aa%b2%e7%a8%8e\">\u8ab2\u7a0e<\/a>\u539f\u5247\u306b\u5bfe\u3057\u3066\u3001\u5f93\u6765\u306e\u300c\u7dcf\u5408\u4e3b\u7fa9\u300d\u306b\u5f93\u3046\u56fd\u5185\u6cd5\u3092\u30012010\u5e74\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u3066\u304b\u3089\uff2f\uff25\uff23\uff24\u30e2\u30c7\u30eb<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e7%a7%9f%e7%a8%8e%e6%9d%a1%e7%b4%84\">\u79df\u7a0e\u6761\u7d04<\/a>\u306b\u5f93\u3046\u300c\u5e30\u5c5e\u4e3b\u7fa9\u300d\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"h201\">\u226a\uff12\u226b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad\">\u6052\u4e45\u7684\u65bd\u8a2d<\/a>\u306b\u5e30\u5c5e\u3055\u305b\u308b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%89%80%e5%be%97\">\u6240\u5f97<\/a>\u306e\u4f4d\u7f6e\u3065\u3051<\/h2>\n<p>\u65e5\u672c\u5185\u3067<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%a4%96%e5%9b%bd%e6%b3%95%e4%ba%ba\">\u5916\u56fd\u6cd5\u4eba<\/a>\u304c\u6301\u3064<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad\">\u6052\u4e45\u7684\u65bd\u8a2d<\/a>\uff08Permanent Establishment\uff1aPE\uff09\u306b\u5e30\u5c5e\u3055\u305b\u308bPE\u5e30\u5c5e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%89%80%e5%be%97\">\u6240\u5f97<\/a>\u304c\u3001\u3053\u308c\u307e\u3067\u306e\u56fd\u5185<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e4%ba%8b%e6%a5%ad%e6%89%80%e5%be%97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306e\u4ee3\u308f\u308a\u306b\u56fd\u5185\u6e90\u6cc9<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%89%80%e5%be%97\">\u6240\u5f97<\/a>\u306e\u4e00\u3064\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"h201\">\u226a\uff13\u226b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%a4%96%e5%9b%bd%e6%b3%95%e4%ba%ba\">\u5916\u56fd\u6cd5\u4eba<\/a>\u306b\u95a2\u3059\u308b\u5916<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9b%bd%e7%a8%8e\">\u56fd\u7a0e<\/a>\u984d<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%8e%a7%e9%99%a4\">\u63a7\u9664<\/a>\u5236\u5ea6\u306e\u5275\u8a2d<\/h2>\n<p>\u65b0\u305f\u306b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%a4%96%e5%9b%bd%e6%b3%95%e4%ba%ba\">\u5916\u56fd\u6cd5\u4eba<\/a>\u306e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad\">\u6052\u4e45\u7684\u65bd\u8a2d<\/a>\u3092\u76ee\u7684\u3068\u3059\u308b\u5916<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9b%bd%e7%a8%8e\">\u56fd\u7a0e<\/a>\u984d<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%8e%a7%e9%99%a4\">\u63a7\u9664<\/a>\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"h201\">\u226a\uff14\u226b\u5185\u56fd\u6cd5\u4eba\u306e\u5916<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9b%bd%e7%a8%8e\">\u56fd\u7a0e<\/a>\u984d<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%8e%a7%e9%99%a4\">\u63a7\u9664<\/a><\/h2>\n<p>\u65e5\u672c\u5185\u306e\u6cd5\u4eba\u304c\u56fd\u5916\u306b\u6301\u3064<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad\">\u6052\u4e45\u7684\u65bd\u8a2d<\/a>\u306b\u5e30\u5c5e\u3055\u305b\u308b\u300c\u56fd\u5916\uff30\uff25\u5e30\u5c5e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%89%80%e5%be%97\">\u6240\u5f97<\/a>\u300d\u304c\u3001\u56fd\u5916\u6e90\u6cc9<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%89%80%e5%be%97\">\u6240\u5f97<\/a>\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u5916<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9b%bd%e7%a8%8e\">\u56fd\u7a0e<\/a>\u984d<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%8e%a7%e9%99%a4\">\u63a7\u9664<\/a>\u306b\u5bfe\u3059\u308b\u56fd\u5916\uff30\uff25\u5e30\u5c5e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%89%80%e5%be%97\">\u6240\u5f97<\/a>\u306e\u7b97\u5b9a\u304c\u884c\u308f\u308c\u308b\u6642\u306f\u3001\u4e0a\u306e\u226a\uff13\u226b\u306b\u57fa\u3065\u3044\u3066\u5185\u90e8\u53d6\u5f15\u306a\u3069\u304c\u52d8\u6848\u3055\u308c\u307e\u3059\u3002<br \/>\n\u66f4\u306b\u3001<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9c%b0%e6%96%b9%e7%a8%8e\">\u5730\u65b9\u7a0e<\/a>\u3067\u306f<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%a4%96%e5%9b%bd%e6%b3%95%e4%ba%ba\">\u5916\u56fd\u6cd5\u4eba<\/a>\u53ca\u3073<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e9%9d%9e%e5%b1%85%e4%bd%8f%e8%80%85\">\u975e\u5c45\u4f4f\u8005<\/a>\u306b\u5bfe\u3059\u308b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9b%bd%e7%a8%8e\">\u56fd\u7a0e<\/a>\u306e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e8%aa%b2%e7%a8%8e\">\u8ab2\u7a0e<\/a>\u539f\u5247\u306b\u95a2\u3057\u3066\u3001\u7dcf\u5408\u4e3b\u7fa9\u304b\u3089\u8cb4\u65cf\u4e3b\u7fa9\u306b\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u3092\u53d7\u3051\u3001<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%b3%95%e4%ba%ba%e4%bd%8f%e6%b0%91%e7%a8%8e\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a>\u3001<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%80%8b%e4%ba%ba%e4%bd%8f%e6%b0%91%e7%a8%8e\">\u500b\u4eba\u4f4f\u6c11\u7a0e<\/a>\u3001<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e4%ba%8b%e6%a5%ad%e7%a8%8e\">\u4e8b\u696d\u7a0e<\/a>\u306b\u5bfe\u3057\u3001\u5e30\u5c5e\u4e3b\u7fa9\u306b\u5909\u3048\u308b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%9b%bd%e7%a8%8e\">\u56fd\u7a0e<\/a>\u306e\u53d6\u6271\u3044\u306b\u57fa\u3065\u3044\u3066\u5fc5\u8981\u3068\u3055\u308c\u308b\u3053\u3068\u3092\u539f\u5247\u3068\u3059\u308b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u203b\u3053\u306e\u6539\u6b63\u306f\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u59cb\u307e\u308b<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e4%ba%8b%e6%a5%ad%e5%b9%b4%e5%ba%a6\">\u4e8b\u696d\u5e74\u5ea6<\/a>\u5206\u306e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e4%ba%8b%e6%a5%ad%e7%a8%8e\">\u4e8b\u696d\u7a0e<\/a>\u3068<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e6%b3%95%e4%ba%ba%e4%bd%8f%e6%b0%91%e7%a8%8e\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a>\u3001\u5e73\u621030\u5e74\u5ea6\u5206\u304b\u3089\u306e<a href=\"http:\/\/zeiseikaisei.info\/?tag=%e5%80%8b%e4%ba%ba%e4%bd%8f%e6%b0%91%e7%a8%8e\">\u500b\u4eba\u4f4f\u6c11\u7a0e<\/a>\u306b\u5bfe\u3057\u3066\u9069\u7528\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u226a\uff11\u226b\u5916\u56fd\u6cd5\u4eba\u306e\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u306e\u518d\u691c\u8a0e \u5916\u56fd\u6cd5\u4eba\u3078\u306e\u8ab2\u7a0e\u539f\u5247\u306b\u5bfe\u3057\u3066\u3001\u5f93\u6765\u306e\u300c\u7dcf\u5408\u4e3b\u7fa9\u300d\u306b\u5f93\u3046\u56fd\u5185\u6cd5\u3092\u30012010\u5e74\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u3066\u304b\u3089\uff2f\uff25\uff23\uff24\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u5f93\u3046\u300c\u5e30\u5c5e\u4e3b\u7fa9\u300d\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002 \u226a\uff12\u226b\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u5c5e\u3055\u305b\u308b\u6240 [&hellip;]","protected":false},"author":2,"featured_media":2034,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,27,11],"tags":[109,118,137,136,63,156,139,125,152,36,76,181,174,64,157,130,163,96,164,124],"class_list":["post-1406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-17","category-27","category-11","tag-109","tag-118","tag-137","tag-136","tag-63","tag-156","tag-139","tag-125","tag-152","tag-36","tag-76","tag-181","tag-174","tag-64","tag-157","tag-130","tag-163","tag-96","tag-164","tag-124"],"_links":{"self":[{"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/posts\/1406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1406"}],"version-history":[{"count":3,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/posts\/1406\/revisions"}],"predecessor-version":[{"id":1727,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/posts\/1406\/revisions\/1727"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=\/wp\/v2\/media\/2034"}],"wp:attachment":[{"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1406"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/zeiseikaisei.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}