{"id":21728,"date":"2020-10-15T14:39:42","date_gmt":"2020-10-15T03:39:42","guid":{"rendered":"https:\/\/mra.fm\/jp\/?page_id=21728"},"modified":"2024-04-30T17:15:41","modified_gmt":"2024-04-30T06:15:41","slug":"laws","status":"publish","type":"page","link":"https:\/\/mra.fm\/jp\/laws","title":{"rendered":"\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u306e\u6cd5\u4ee4"},"content":{"rendered":"

[vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” text_align=”left” background_animation=”none” css_animation=””][vc_column][vc_column_text]<\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u306e\u6cd5\u4ee4\u96c6<\/h1>\n

[\/vc_column_text][vc_separator type=”normal” border_style=”” el_class=”title_line”][vc_column_text]<\/p>\n

\u3053\u306e\u30da\u30fc\u30b8\u3067\u306f\u3001\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\u3001\u6cd5\u4eba\u767b\u8a18\u306b\u95a2\u308f\u308b\u6cd5\u5f8b\u304a\u3088\u3073\u898f\u5247\u3001\u307e\u305f\u6539\u6b63\u6cd5\u4ee4\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n

[\/vc_column_text][vc_empty_space height=”64″][\/vc_column][\/vc_row][vc_row row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” text_align=”left” background_animation=”none” css_animation=””][vc_column][vc_column_text]<\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178 \/ CODE OF THE FSM<\/h2>\n

 <\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\uff082014\u5e74\u7248\u30fb\u6ce8\u91c8\u4ed8\u304d\uff09\/ Code of the FSM, 2014 Edition (Annotated)<\/a>[\/vc_column_text][vc_separator type=”normal” border_style=”” up=”32″ down=”32″][vc_column_text]<\/p>\n

\u4f1a\u793e\u6cd5 \/ CORPORATIONS LAW<\/h2>\n

 <\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u4f1a\u793e\u6cd5\uff08\u516c\u6cd5\u5f8b20-35\u53f7\uff09\/ FSM National Corporations Law (PL 20-35)<\/a>
\n\u4f1a\u793e\u6cd5\u306f\u3001\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\u7b2c36\u7de8\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u30012017\u5e74\u306b\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4e0a\u8a18\u30ea\u30f3\u30af\u306e\u516c\u6cd5\u5f8b20-35\u53f7\uff08Public Law No. 20-35\uff09\u304c\u6700\u65b0\u306e\u6cd5\u5f8b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002[\/vc_column_text][vc_separator type=”normal” border_style=”” up=”32″ down=”32″][vc_column_text]<\/p>\n

\u6cd5\u4eba\u7a0e\u6cd5 \/ CORPORATE INCOME TAX LAW<\/h2>\n

 <\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u4eba\u7a0e\u6cd5 \/ FSM Corporate Income Tax Law<\/a>
\n\u6cd5\u4eba\u7a0e\u6cd5\u306f\u3001\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\u7b2c54\u7de8\u7b2c3\u7ae0\uff08\u7b2c311\u6761\u301c\u7b2c378\u6761\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u30ea\u30f3\u30af\u306f\u30012014\u5e74\u5ea6\u7b2c17\u56de\u8b70\u4f1a\u3067\u6210\u7acb\u3057\u305f\u6cd5\u5f8b\u307e\u3067\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u308c\u4ee5\u964d\u306b\u6539\u6b63\u3055\u308c\u305f\u6cd5\u5f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002
\n\u516c\u6cd5\u5f8b18-103\u53f7\uff082014\u5e7412\u670819\u65e5\u516c\u5e03\uff09 \/ PL 18-103<\/a>\uff08\u7b2c312\u301c314, 322, 331, 352, 360\u6761\u306e\u4fee\u6b63 \u2015 \u30df\u30af\u30ed\u30cd\u30b7\u30a2\u5927\u898f\u6a21\u6cd5\u4eba\u652f\u5e97\u306e\u8ffd\u52a0\u7b49\uff09
\n\u516c\u6cd5\u5f8b 20-100 \u53f7\uff082018\u5e747\u670820\u65e5\u516c\u5e03\uff09 \/ PL 20-100<\/a>\uff08\u7b2c324\u6761\u306e\u8ffd\u52a0 \u2015 \u5e02\u5834\u4fa1\u5024\u306e\u7b2c\u4e09\u8005\u8a55\u4fa1\u3092\u8981\u6c42\u3059\u308b\u6a29\u9650\uff09
\n\u516c\u6cd5\u5f8b 20-158 \u53f7\uff082019\u5e741\u670831\u65e5\u516c\u5e03\uff09 \/ PL 20-158<\/a>\uff08\u7b2c352\u6761\u306e\u4fee\u6b63 \u2015 \u4e88\u5b9a\u7d0d\u7a0e\u306e\u5ec3\u6b62\uff09
\n\u516c\u6cd5\u5f8b 21-09 \u53f7\uff082019\u5e747\u67085\u65e5\u516c\u5e03\uff09 \/ PL 21-09<\/a>\uff08\u7b2c321\u6761\u306e\u4fee\u6b63 \u2015 \u7d2f\u9032\u7a0e\u7387\u306e\u8a2d\u5b9a\uff09<\/p>\n

 <\/p>\n

\u6cd5\u4eba\u7a0e\u6cd5\u898f\u5247\uff082009\u5e7412\u670810\u65e5\u65bd\u884c\uff09\/ Corporate Income Tax Regulations<\/a>
\n\u6cd5\u4eba\u7a0e\u6cd5\u898f\u5247\uff08\u65e5\u672c\u8a9e\u53c2\u8003\u8a33\uff09<\/a><\/p>\n

 <\/p>\n

\u6cd5\u4eba\u7a0e\u984d\u8a08\u7b97\u306e\u7aef\u6570\u51e6\u7406\u306e\u53d6\u6271\u3044\u3092\u78ba\u8a8d\u3059\u308b\u7dca\u6025\u898f\u5247\uff082024\u5e741\u670819\u65e5\u516c\u5e03\uff09\/ Emergency Regulation<\/a><\/p>\n

 <\/p>\n

\u79df\u7a0e\u60c5\u5831\u4ea4\u63db\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u516c\u6cd5\u5f8b 19- 143 \u53f7\uff09\/ PL 19-143<\/a>
\n\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0 18-01<\/a>\uff08\u5916\u56fd\u95a2\u9023\u4f1a\u793e\u3078\u306e\u8cc7\u7523\u8b72\u6e21\u5f8c\u306b\u89e3\u6563\u3059\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u53d6\u308a\u6271\u3044\uff09
\n\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0 18-02<\/a>\uff08\u6cd5\u4eba\u89e3\u6563\u6642\u306e\u6cd5\u4eba\u7a0e\u53d6\u308a\u6271\u3044\uff09
\n\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0 18-03<\/a>\uff08\u5916\u56fd\u6cd5\u4eba\u3078\u8ee2\u63db\u3059\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u53d6\u308a\u6271\u3044\uff09
\n\u30bf\u30c3\u30af\u30b9\u30eb\u30fc\u30ea\u30f3\u30b0 18-04<\/a>\uff08\u5916\u56fd\u95a2\u9023\u4f1a\u793e\u3068\u5408\u4f75\u3059\u308b\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u53d6\u308a\u6271\u3044\uff09[\/vc_column_text][vc_separator type=”normal” border_style=”” up=”32″ down=”32″][vc_column_text]<\/p>\n

\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u4f1a\u793e\u6cd5 \/ Captive Insurance Act<\/h2>\n

 <\/p>\n

\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u6cd5\uff082006\u5e74\uff09 \/ Captive Insurance Act of 2006 <\/a>
\n\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u6cd5\u306f\u3001\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\u7b2c37\u7de8\u7b2c10\u7ae0\uff08\u7b2c1001\u6761\u301c\u7b2c1016\u6761\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u30ea\u30f3\u30af\u306f\u30012014\u5e74\u5ea6\u7b2c17\u56de\u8b70\u4f1a\u3067\u6210\u7acb\u3057\u305f\u6cd5\u5f8b\u307e\u3067\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u308c\u4ee5\u964d\u306b\u6539\u6b63\u3055\u308c\u305f\u6cd5\u5f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002
\n\u516c\u6cd5\u5f8b 21-49 \u53f7\uff082019\u5e7410\u670819\u65e5\u516c\u5e03\uff09 \/ PL 21-49<\/a>\uff08\u7b2c1007\u6761\u306e\u4fee\u6b63 \u2015 \u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u4f1a\u793e \u6700\u4f4e\u8cc7\u672c\u91d1\u306e\u6539\u6b63\uff09
\n\u516c\u6cd5\u5f8b 21-65 \u53f7\uff082019\u5e7412\u670823\u65e5\u516c\u5e03\uff09 \/ PL 21-65<\/a>\uff08\u7b2c1003, 1008, 1013, 1016 \u6761\u306e\u4fee\u6b63 \u2015 \u4fdd\u967a\u9577\u5b98\u6a29\u9650\u304a\u3088\u307330\u65e5\u4ee5\u5185\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff09
\n\u516c\u6cd5\u5f8b 21-199 \u53f7\uff082020\u5e7411\u67085\u65e5\u516c\u5e03\uff09\/ PL 21-199<\/a>\uff08\u7b2c1017\u6761\u306e\u8ffd\u52a0 \u2015 \u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u4f1a\u793e\u306e\u4f11\u6b62\u3092\u8a31\u53ef\u3059\u308b\u6cd5\u5f8b\uff09<\/p>\n

 <\/p>\n

\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u6cd5\u898f\u5247\uff082009\u5e741\u67085\u65e5\u516c\u5e03\uff09 \/ Captive Insurance Regulations <\/a>
\n\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u6cd5\u898f\u5247\u306e\u6539\u6b63\uff082016\u5e742\u67089\u65e5\u516c\u5e03\uff09\/ Amendment of the Captive Insurance Regulation<\/a>\uff08\u8cc7\u672c\u91d1\u304a\u3088\u3073\u30bd\u30eb\u30d9\u30f3\u30b7\u30fc\u30fb\u30de\u30fc\u30b8\u30f3\u306e\u6539\u6b63\uff09
\n\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u6cd5\u898f\u5247\u306e\u6539\u6b63\uff082022\u5e7410\u670810\u65e5\u516c\u5e03\uff09\/ Amendment of the Captive Insurance Regulation<\/a>\uff08\u8907\u5408\u4f1a\u793e\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u306b\u3088\u308b\u9023\u7d50\u5831\u544a\u304a\u3088\u3073\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u3067\u4fdd\u7ba1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u306b\u95a2\u3059\u308b\u6539\u6b63\uff09[\/vc_column_text][vc_separator type=”normal” border_style=”” up=”32″ down=”32″][vc_column_text]<\/p>\n

\u30d9\u30f3\u30c1\u30e3\u30fc\u30fb\u30d5\u30a1\u30f3\u30c9\u6cd5 \/ Venture Funds Law<\/h2>\n

 <\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u30d9\u30f3\u30c1\u30e3\u30fc\u30fb\u30d5\u30a1\u30f3\u30c9\u6cd5 \/ FSM Venture Funds Law<\/a>
\n\u30d9\u30f3\u30c1\u30e3\u30fc\u30fb\u30d5\u30a1\u30f3\u30c9\u6cd5\u306f\u3001\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\u7b2c30\u7de8\u7b2c4\u7ae0\uff08\u7b2c401\u6761\u301c\u7b2c425\u6761\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u30ea\u30f3\u30af\u306f\u30012014\u5e74\u5ea6\u7b2c17\u56de\u8b70\u4f1a\u3067\u6210\u7acb\u3057\u305f\u6cd5\u5f8b\u307e\u3067\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u308c\u4ee5\u964d\u306b\u6539\u6b63\u3055\u308c\u305f\u6cd5\u5f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002
\n\u516c\u6cd5\u5f8b18-124\u53f7\uff082015\u5e745\u67088\u65e5\u516c\u5e03\uff09\/ PL 18-124<\/a>\uff08\u7b2c402-404, 406-409, 420, 422-425\u6761\u306e\u4fee\u6b63\uff09[\/vc_column_text][vc_separator type=”normal” border_style=”” up=”32″ down=”32″][vc_column_text]<\/p>\n

\u5916\u56fd\u4eba\u6295\u8cc7\u6cd5 \/ FOREIGN INVESTMENT LAW<\/h2>\n

 <\/p>\n

\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u5916\u56fd\u4eba\u6295\u8cc7\u6cd5\uff08\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u6cd5\u5178\u7b2c32\u7de8\u7b2c2\u7ae0\uff09\/ FSM Foreign Investment Law<\/a>
\n\u30df\u30af\u30ed\u30cd\u30b7\u30a2\u9023\u90a6\u5916\u56fd\u4eba\u6295\u8cc7\u6cd5\u898f\u5247 \/ FSM Foreign Investment Regulations<\/a>[\/vc_column_text][vc_empty_space height=”96″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

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