{"id":2937,"date":"2026-06-20T08:47:46","date_gmt":"2026-06-19T23:47:46","guid":{"rendered":"https:\/\/www.e-linez.com\/archives\/2026\/06\/20\/%e9%a6%99%e6%b8%af%e3%80%81%e6%b5%b7%e9%81%8b%e3%83%bb%e3%82%b3%e3%83%a2%e3%83%87%e3%82%a3%e3%83%86%e3%82%a3%e5%8f%96%e5%bc%95%e3%81%ab%e5%88%a9%e5%be%97%e7%a8%8e%e3%80%8c%e5%8d%8a%e7%8e%87%e3%80%8d\/"},"modified":"2026-06-26T20:27:38","modified_gmt":"2026-06-26T11:27:38","slug":"%e9%a6%99%e6%b8%af%e3%80%81%e6%b5%b7%e9%81%8b%e3%83%bb%e3%82%b3%e3%83%a2%e3%83%87%e3%82%a3%e3%83%86%e3%82%a3%e5%8f%96%e5%bc%95%e3%81%ab%e5%88%a9%e5%be%97%e7%a8%8e%e3%80%8c%e5%8d%8a%e7%8e%87%e3%80%8d","status":"publish","type":"post","link":"https:\/\/news.e-linez.com\/hk-news\/2026\/06\/20\/%e9%a6%99%e6%b8%af%e3%80%81%e6%b5%b7%e9%81%8b%e3%83%bb%e3%82%b3%e3%83%a2%e3%83%87%e3%82%a3%e3%83%86%e3%82%a3%e5%8f%96%e5%bc%95%e3%81%ab%e5%88%a9%e5%be%97%e7%a8%8e%e3%80%8c%e5%8d%8a%e7%8e%87%e3%80%8d\/","title":{"rendered":"\u9999\u6e2f\u3001\u6d77\u904b\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u53d6\u5f15\u306b\u5229\u5f97\u7a0e\u300c\u534a\u7387\u300d\u512a\u9047\u3092\u65b0\u8a2d\u3078\uff5c\u65e5\u7cfb\u5546\u793e\u30fb\u6d77\u904b\u4f01\u696d\u304c\u78ba\u8a8d\u3059\u3079\u304d\u70b9"},"content":{"rendered":"<h2>\u3010\u30cb\u30e5\u30fc\u30b9\u306e\u8981\u70b9\u3011\u9999\u6e2f\u3001\u5229\u5f97\u7a0e\u306e\u6d77\u904b\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u53d6\u5f15\u512a\u9047\u3092\u65b0\u8a2d\u3078<\/h2>\n<p>\u9999\u6e2f\u653f\u5e9c\u306f\u3001\u6d77\u904b\u95a2\u9023\u6d3b\u52d5\u3068\u73fe\u7269\u5546\u54c1\u53d6\u5f15\uff08physical 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Department\u3001IRD\uff09\u516c\u8868\uff09\u3067\u3001\u305d\u306e\u534a\u7387\u306f\u7b97\u5b9a\u4e0a8.25%\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u306a\u304a\u516c\u5f0f\u767a\u8868\u6587\u306b\u306f\u300c\u534a\u7387\uff08half-rate\uff09\u300d\u3068\u306e\u307f\u8a18\u8f09\u3055\u308c\u3001\u300c8.25%\u300d\u3068\u3044\u3046\u6570\u5024\u305d\u306e\u3082\u306e\u306f\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u30028.25%\u306f\u6a19\u6e96\u7a0e\u738716.5%\u306e50%\u3068\u3057\u3066\u5c0e\u304b\u308c\u308b\u7b97\u5b9a\u5024\u3067\u3059\u3002<\/li>\n<li><strong>(2) \u6d77\u904b\u95a2\u9023\u6d3b\u52d5\u306e\u65e2\u5b58\u512a\u9047\u306e\u62e1\u5145<\/strong>\uff1a\u6d77\u904b\u95a2\u9023\u6d3b\u52d5\uff08shipping-related activities\uff09\u306e\u65e2\u5b58\u512a\u9047\u7a0e\u5236\u3092\u62e1\u5145\u3057\u3001\u56fd\u969b\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u53d6\u6271\u3044\u3092\u6574\u5099\u3057\u307e\u3059\u3002<\/li>\n<li><strong>(3) 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rate\uff09\u3092\u8ffd\u52a0\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u5f8c\u8ff0\u3059\u308bBEPS2.0\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u5b9f\u52b9\u7a0e\u738715%\uff09\u3078\u306e\u5bfe\u5fdc\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u9069\u683c\u6d3b\u52d5\uff08\u73fe\u7269\u5546\u54c1\u53d6\u5f15\u30fb\u6d77\u904b\u95a2\u9023\u6d3b\u52d5\uff09\u306e\u5177\u4f53\u7684\u306a\u5b9a\u7fa9\u3084\u5bfe\u8c61\u7bc4\u56f2\u3001\u9069\u7528\u958b\u59cb\u6642\u671f\uff08\u3069\u306e\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u9061\u53ca\u306e\u6709\u7121\u3092\u542b\u3080\uff09\u306f\u3001\u73fe\u6642\u70b9\u306e\u516c\u5f0f\u4e00\u6b21\u60c5\u5831\u3067\u306f\u78ba\u8a8d\u3067\u304d\u3066\u3044\u307e\u305b\u3093\u30022026\u5e746\u670824\u65e5\u306e\u4e0a\u7a0b\u5f8c\u306b\u516c\u958b\u3055\u308c\u308b\u6cd5\u6848\u6761\u6587\u30fb\u4ed8\u8868\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u7d42\u7684\u306a\u7a0e\u7387\u30fb\u8981\u4ef6\u30fb\u9069\u7528\u6642\u671f\u306f\u6cd5\u6848\u306e\u6210\u7acb\u6b21\u7b2c\u3067\u3042\u308a\u3001\u6700\u65b0\u306f\u516c\u5f0f\uff08\u9999\u6e2f\u653f\u5e9c\u30fb\u7a0e\u52d9\u5c40IRD\u30fb\u7acb\u6cd5\u4f1aLegCo\uff09\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u8ab0\u306b\u5f71\u97ff\u3059\u308b\u306e\u304b<\/h2>\n<h3>\u500b\u4eba\u99d0\u5728\u54e1\u3078\u306e\u76f4\u63a5\u5f71\u97ff\u306f\u5c0f\u3055\u3044<\/h3>\n<p>\u672c\u4ef6\u306f\u6cd5\u4eba\u306e\u5229\u5f97\u7a0e\uff08\u4e8b\u696d\u6240\u5f97\u8ab2\u7a0e\uff09\u306b\u95a2\u3059\u308b\u5236\u5ea6\u3067\u3001\u500b\u4eba\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u6240\u5f97\u8ab2\u7a0e\uff08\u85aa\u4ff8\u7a0e\u3001salaries tax\uff09\u3084\u78ba\u5b9a\u7533\u544a\u306b\u76f4\u63a5\u5909\u66f4\u3092\u53ca\u307c\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u624b\u53d6\u308a\u3084\u7533\u544a\u624b\u7d9a\u304d\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u70b9\u306f\u3054\u7406\u89e3\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u52e4\u52d9\u5148\u304c\u5546\u793e\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u30fb\u6d77\u904b\/\u7269\u6d41\u696d\u306e\u5834\u5408\u306f\u3001\u81ea\u793e\u304c\u5c06\u6765\u3053\u306e\u512a\u9047\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3046\u308b\u30cb\u30e5\u30fc\u30b9\u3068\u3057\u3066\u3001\u793e\u5185\u3067\u628a\u63e1\u3057\u3066\u304a\u304f\u610f\u7fa9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4f01\u696d\uff08\u5546\u793e\u30fb\u6d77\u904b\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\uff09\u306e\u7a0e\u52d9\u30fb\u7acb\u5730\u6226\u7565\u306b\u76f4\u7d50<\/h3>\n<p>\u76f4\u63a5\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u306f\u3001\u9999\u6e2f\u306b\u62e0\u70b9\u3092\u6301\u3064\u65e5\u7cfb\u306e\u5546\u793e\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u4f1a\u793e\u30fb\u6d77\u904b\/\u7269\u6d41\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304a\u3088\u3073\u7d4c\u7406\u30fb\u7a0e\u52d9\u30fb\u7ba1\u7406\u90e8\u9580\u3067\u3059\u3002\u3068\u304f\u306b\u30b0\u30eb\u30fc\u30d7\u304c\u591a\u56fd\u7c4d\u4f01\u696d\uff08multinational enterprise\u3001MNE\uff09\u3067\u3001BEPS2.0\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff0815%\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u512a\u9047\u7a0e\u7387\u306e\u9078\u629e\u5224\u65ad\u304c\u5b9f\u52d9\u4e0a\u306e\u8ad6\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u80cc\u666f\uff1a\u30cf\u30d6\u7af6\u4e89\u3068BEPS2.0\u3078\u306e\u5bfe\u5fdc<\/h2>\n<p>\u9999\u6e2f\u306f\u4f1d\u7d71\u7684\u306b\u6d77\u904b\u30fb\u7269\u6d41\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u53d6\u5f15\u306e\u30cf\u30d6\u3067\u3042\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306a\u3069\u3068\u306e\u7a0e\u5236\u7af6\u4e89\u306b\u3055\u3089\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u672c\u6cd5\u6848\u306f\u3001\u3053\u3046\u3057\u305f\u7523\u696d\u3092\u9999\u6e2f\u306b\u8a98\u81f4\u30fb\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u6574\u5099\u306e\u4e00\u74b0\u3068\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u540c\u6642\u306b\u91cd\u8981\u306a\u306e\u304c\u3001OECD\u4e3b\u5c0e\u306eBEPS2.0\uff08\u7b2c2\u306e\u67f1\uff09\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u3067\u3059\u3002BEPS2.0\u3067\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3001\u5404\u56fd\u30fb\u5730\u57df\u3067\u306e\u5b9f\u52b9\u7a0e\u7387\u304c15%\u3092\u4e0b\u56de\u308b\u3068\u3001\u5dee\u984d\u306e\u4e0a\u4e57\u305b\u7a0e\uff08top-up tax\uff09\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u5b9f\u52d9\u4e0a\u306e\u30b8\u30ec\u30f3\u30de\u304c\u751f\u3058\u307e\u3059\u3002\u534a\u7387\u306e8.25%\u306f\u5358\u4f53\u3067\u306f\u6709\u5229\u3067\u3059\u304c\u3001BEPS2.0\u5bfe\u8c61\u306eMNE\u304c\u3053\u306e\u512a\u9047\u3092\u6700\u5927\u9650\u4f7f\u3046\u3068\u5b9f\u52b9\u7a0e\u7387\u304c15%\u3092\u4e0b\u56de\u308b\u305f\u3081\u3001\u672c\u56fd\u7b49\u3067\u4e0a\u4e57\u305b\u7a0e\u304c\u767a\u751f\u3057\u3001\u9999\u6e2f\u3067\u306e\u512a\u9047\u30e1\u30ea\u30c3\u30c8\u304c\u76f8\u6bba\u3055\u308c\u3046\u308b\u306e\u3067\u3059\u3002\u305d\u3053\u3067\u672c\u6cd5\u6848\u3067\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u4efb\u610f\u306715%\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u9078\u3079\u308b\u3088\u3046\u306b\u3057\u3001\u9999\u6e2f\u5074\u306715%\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ca0\u62c5\u3068\u4e88\u898b\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u8a2d\u8a08\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3014JETRO\u3015\u306e\u5831\u9053\u306b\u3088\u308b\u3068\u3001\u672c\u63aa\u7f6e\u306f\u3053\u3046\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u3068\u3044\u3046\u6587\u8108\u3067\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\uff082026\u5e746\u6708\u6642\u70b9\uff09\u3002<\/p>\n<h2>\u4eca\u3059\u3079\u304d\u30a2\u30af\u30b7\u30e7\u30f3<\/h2>\n<h3>\u500b\u4eba\u99d0\u5728\u54e1\u5411\u3051<\/h3>\n<ul>\n<li>\u76f4\u63a5\u306e\u624b\u7d9a\u304d\u5bfe\u5fdc\u306f\u4e0d\u8981\u3067\u3059\u3002\u52e4\u52d9\u5148\u304c\u5546\u793e\u30fb\u6d77\u904b\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u53d6\u5f15\u696d\u306e\u5834\u5408\u3001\u81ea\u793e\u304c\u6069\u6075\u3092\u53d7\u3051\u3046\u308b\u5236\u5ea6\u3060\u3068\u8a8d\u8b58\u3057\u3066\u304a\u304f\u7a0b\u5ea6\u3067\u5341\u5206\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3>\u4f01\u696d\uff08\u7d4c\u7406\u30fb\u7a0e\u52d9\u30fb\u7ba1\u7406\u90e8\u9580\uff09\u5411\u3051<\/h3>\n<ul>\n<li><strong>\u5bfe\u8c61\u696d\u7a2e\u304b\u78ba\u8a8d\u3059\u308b<\/strong>\uff1a\u81ea\u793e\u4e8b\u696d\u304c\u6cd5\u6848\u306e\u300c\u73fe\u7269\u5546\u54c1\u53d6\u5f15\uff08physical commodity trading\uff09\u300d\u307e\u305f\u306f\u300c\u6d77\u904b\u95a2\u9023\u6d3b\u52d5\uff08shipping-related activities\uff09\u300d\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3057\u3046\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u9069\u683c\u8981\u4ef6\u306f\u516c\u5f0f\u767a\u8868\u6587\u306b\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u30012026\u5e746\u670824\u65e5\u306e\u4e0a\u7a0b\u5f8c\u306b\u516c\u958b\u3055\u308c\u308b\u6cd5\u6848\u6761\u6587\u30fb\u4ed8\u8868\u3068LegCo\u30d6\u30ea\u30fc\u30d5\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li><strong>\u7a0e\u7387\u30b7\u30ca\u30ea\u30aa\u3092\u8a66\u7b97\u3059\u308b<\/strong>\uff1a\u8a72\u5f53\u3057\u3046\u308b\u5834\u5408\u3001\u6a19\u6e96\u7a0e\u738716.5%\u3001\u534a\u73878.25%\uff08\u7b97\u5b9a\u5024\uff09\u300115%\u8efd\u6e1b\u7a0e\u7387\u306e\u5404\u30b7\u30ca\u30ea\u30aa\u3067\u7a0e\u8ca0\u62c5\u3092\u8a66\u7b97\u3057\u307e\u3059\u3002\u3068\u304f\u306bBEPS2.0\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u534a\u73878.25%\u3092\u9078\u3093\u3067\u3082\u672c\u56fd\u7b49\u3067\u4e0a\u4e57\u305b\u7a0e\u304c\u767a\u751f\u3057\u3046\u308b\u305f\u3081\u300115%\u9078\u629e\u3068\u306e\u6bd4\u8f03\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u7acb\u6cd5\u30d7\u30ed\u30bb\u30b9\u3092\u8ffd\u3046<\/strong>\uff1a\u5b98\u5831\u544a\u793a\u6e08\uff082026\u5e746\u670812\u65e5\uff09\u2192\u7acb\u6cd5\u4f1a\u521d\u8aad\u307f\uff082026\u5e746\u670824\u65e5\u4e88\u5b9a\uff09\u2192\u59d4\u54e1\u4f1a\u5be9\u8b70\u30fb\u6210\u7acb\u3001\u3068\u3044\u3046\u6d41\u308c\u3067\u3059\u3002\u65bd\u884c\u30fb\u9069\u7528\u958b\u59cb\u6642\u671f\u306f\u6cd5\u6848\u6210\u7acb\u6b21\u7b2c\u306e\u305f\u3081\u3001\u9069\u7528\u8ab2\u7a0e\u5e74\u5ea6\uff08\u9061\u53ca\u306e\u6709\u7121\u3092\u542b\u3080\uff09\u306f\u6210\u7acb\u3057\u305f\u6761\u6587\u3067\u78ba\u5b9a\u5024\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li><strong>\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3059\u308b<\/strong>\uff1a15%\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u9078\u629e\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u624b\u7d9a\u8981\u4ef6\u30012025\/26\u8ab2\u7a0e\u5e74\u5ea6\u306e\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3078\u306e\u7e54\u308a\u8fbc\u307f\u65b9\u306a\u3069\u306f\u3001\u66ab\u5b9a\u7684\u306a\u524d\u63d0\u3092\u7f6e\u304d\u3064\u3064\u6210\u7acb\u6642\u671f\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u3067\u304d\u308b\u3088\u3046\u3001\u5916\u90e8\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u30fb\u7a0e\u7406\u58eb\u3068\u9023\u643a\u3057\u3066\u304a\u304f\u3068\u5b89\u5168\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u672c\u8a18\u4e8b\u306f\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3042\u308a\u3001\u500b\u5225\u306e\u7a0e\u52d9\u5224\u65ad\u306f\u9999\u6e2f\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u672c\u6cd5\u6848\u306f\u3001\u9999\u6e2f\u304c\u6d77\u904b\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u53d6\u5f15\u306e\u30cf\u30d6\u3068\u3057\u3066\u306e\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3057\u3064\u3064\u3001BEPS2.0\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u6574\u5099\u3067\u3059\u3002\u65e5\u7cfb\u5546\u793e\u30fb\u6d77\u904b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u7a0e\u8ca0\u62c5\u3068\u7acb\u5730\u6226\u7565\u306b\u95a2\u308f\u308b\u91cd\u8981\u30cb\u30e5\u30fc\u30b9\u3067\u3059\u304c\u3001\u73fe\u6642\u70b9\u3067\u306f\u3042\u304f\u307e\u3067\u6cd5\u6848\u6bb5\u968e\uff08\u5b98\u5831\u544a\u793a\u6e08\u30fb\u521d\u8aad\u307f\u4e88\u5b9a\uff09\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u9069\u683c\u8981\u4ef6\u30fb\u9069\u7528\u8ab2\u7a0e\u5e74\u5ea6\u30fb\u6700\u7d42\u7684\u306a\u7a0e\u7387\u306f\u3001\u7acb\u6cd5\u4f1a\u3067\u306e\u5be9\u8b70\u30fb\u6210\u7acb\u3092\u7d4c\u3066\u78ba\u5b9a\u3057\u307e\u3059\u3002\u6700\u65b0\u60c5\u5831\u306f\u3001\u9999\u6e2f\u653f\u5e9c\u30fb\u7a0e\u52d9\u5c40\uff08IRD\uff09\u30fb\u7acb\u6cd5\u4f1a\uff08LegCo\uff09\u306e\u516c\u5f0f\u60c5\u5831\u3067\u5fc5\u305a\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u51fa\u5178<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.info.gov.hk\/gia\/general\/202606\/10\/P2026061000606.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u9999\u6e2f\u653f\u5e9c\u65b0\u805e\u516c\u5831\uff08\u6d77\u904b\u30fb\u73fe\u7269\u5546\u54c1\u53d6\u5f15\u5411\u3051\u7a0e\u5236\u512a\u9047\u6cd5\u6848\uff09<\/a>\uff08\u95b2\u89a7\u65e5\uff1a2026\u5e746\u670820\u65e5\uff09<\/li>\n<li>\u3014JETRO\u3015<a href=\"https:\/\/www.jetro.go.jp\/biznews\/2026\/06\/b18a25eb5154e48d.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u9999\u6e2f\u3001\u6d77\u904b\u30fb\u73fe\u7269\u5546\u54c1\u53d6\u5f15\u5411\u3051\u306b\u65b0\u305f\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u6848\u3092\u767a\u8868<\/a>\uff08\u95b2\u89a7\u65e5\uff1a2026\u5e746\u670820\u65e5\uff09<\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_pft.htm\" target=\"_blank\" rel=\"noopener 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