{"id":9743,"date":"2025-02-21T17:40:02","date_gmt":"2025-02-21T13:40:02","guid":{"rendered":"https:\/\/bizeasy.co\/corporatetax_20231101\/"},"modified":"2026-10-24T18:49:00","modified_gmt":"2026-10-24T14:49:00","slug":"uae-corporatetax-tipsforcompaniesinuae","status":"publish","type":"post","link":"https:\/\/bizeasy.co\/jp\/insights\/uae-corporatetax-tipsforcompaniesinuae\/","title":{"rendered":"UAE\u6cd5\u4eba\u7a0e\u306e\u5c0e\u5165\u3000- \u65e5\u7cfb\u4f01\u696d\u306e\u7559\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8 \u2013"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9743\" class=\"elementor elementor-9743 elementor-8073\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6794ef6d e-flex e-con-boxed e-con e-parent\" data-id=\"6794ef6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99550c elementor-widget elementor-widget-html\" data-id=\"e99550c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\n\n\n\n\n\n\n\n\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:opsz,wght@9..40,400;9..40,500;9..40,600;9..40,700&family=Noto+Sans+JP:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\n\n<style>\n:root {\n  --navy:        #143444;\n  --navy-deep:   #0d2330;\n  --navy-mid:    #1e4a60;\n  --gold:        #B79F82;\n  --gold-light:  #d4c4ae;\n  --dark:        #1A1A1A;\n  --slate:       #5C6B72;\n  --border:      #E0DBD4;\n  --bg:          #F2EFE9;\n  --white:       #FFFFFF;\n  --card-bg:     #F8F7F4;\n  --alert:       #d4542a;\n  --alert-bg:    #fdf0ec;\n  --tip-bg:      #d8f3dc;\n  --tip-border:  #2d6a4f;\n  --font-jp: 'Noto Sans JP', sans-serif;\n  --font-en: 'DM Sans', sans-serif;\n  --radius: 8px;\n  --shadow: 0 2px 16px rgba(0,0,0,0.06);\n}\n\n*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\nhtml { scroll-behavior: smooth; }\nbody {\n  font-family: var(--font-jp);\n  background: var(--bg);\n  color: var(--dark);\n  font-size: 15px;\n  line-height: 1.8;\n  -webkit-font-smoothing: antialiased;\n}\na { color: inherit; text-decoration: none; }\n\n\/* HERO *\/\n.ins-hero {\n  background: var(--navy-deep);\n  padding: 0 0 48px;\n  position: relative;\n  overflow: hidden;\n}\n.ins-hero::after {\n  content: '';\n  position: absolute;\n  right: -80px; bottom: -80px;\n  width: 340px; height: 340px;\n  border-radius: 50%;\n  background: rgba(183,159,130,0.06);\n}\n.hero-inner {\n  max-width: 960px;\n  margin: 0 auto;\n  padding: 0 28px;\n}\n.hero-breadcrumb {\n  font-family: var(--font-en);\n  font-size: 11px;\n  color: rgba(255,255,255,0.45);\n  padding: 20px 0 0;\n  letter-spacing: 0.04em;\n}\n.hero-breadcrumb a { color: var(--gold); }\n.hero-breadcrumb a:hover { text-decoration: underline; }\n.hero-breadcrumb span { margin: 0 5px; opacity: 0.5; }\n.hero-breadcrumb .bc-current { margin: 0; opacity: 1; color: rgba(255,255,255,0.75); }\n.hero-label {\n  font-family: var(--font-en);\n  font-size: 11px;\n  font-weight: 700;\n  letter-spacing: 0.25em;\n  text-transform: uppercase;\n  color: var(--gold);\n  display: block;\n  margin: 32px 0 14px;\n}\n.hero-title {\n  font-size: 28px;\n  font-weight: 700;\n  color: var(--white);\n  line-height: 1.5;\n  margin-bottom: 10px;\n  max-width: 640px;\n  position: relative;\n  z-index: 1;\n}\n.hero-sub {\n  font-size: 14px;\n  color: rgba(255,255,255,0.65);\n  line-height: 1.85;\n  max-width: 600px;\n  margin-bottom: 28px;\n  position: relative;\n  z-index: 1;\n}\n@media (max-width: 600px) { .hero-title { font-size: 22px; } }\n.hero-meta-bar {\n  display: grid;\n  grid-template-columns: repeat(4, 1fr);\n  gap: 1px;\n  background: rgba(255,255,255,0.08);\n  border-radius: var(--radius);\n  overflow: hidden;\n  position: relative;\n  z-index: 1;\n}\n@media (max-width: 600px) { .hero-meta-bar { grid-template-columns: 1fr 1fr; } }\n.meta-item {\n  padding: 18px 20px;\n  text-align: center;\n  background: rgba(255,255,255,0.04);\n}\n.meta-label {\n  font-family: var(--font-en);\n  font-size: 9px;\n  font-weight: 700;\n  letter-spacing: 0.15em;\n  text-transform: uppercase;\n  color: var(--gold);\n  margin-bottom: 6px;\n}\n.meta-value {\n  font-size: 13px;\n  font-weight: 700;\n  color: var(--white);\n  line-height: 1.45;\n}\n\n\/* MAIN LAYOUT *\/\n.page-body {\n  max-width: 960px;\n  margin: 0 auto;\n  padding: 32px 28px 80px;\n}\n.content-grid {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 260px;\n  gap: 36px;\n  align-items: start;\n}\n@media (max-width: 800px) {\n  .content-grid { grid-template-columns: 1fr; }\n  .be-insight-sidebar { position: static; }\n}\n\n\/* BODY SECTIONS *\/\n.section-block { margin-bottom: 28px; }\n.section-label {\n  font-family: var(--font-en);\n  font-size: 10px;\n  font-weight: 700;\n  letter-spacing: 0.2em;\n  text-transform: uppercase;\n  color: var(--gold);\n  margin-bottom: 6px;\n  display: block;\n}\n.section-title {\n  font-size: 18px;\n  font-weight: 700;\n  color: var(--navy);\n  line-height: 1.5;\n  margin-bottom: 14px;\n  padding-bottom: 12px;\n  border-bottom: 2px solid var(--navy);\n}\n.section-body {\n  font-size: 14px;\n  line-height: 1.95;\n  color: var(--dark);\n}\n.section-body p { margin-bottom: 14px; }\n.section-body p:last-child { margin-bottom: 0; }\n.section-body h3 {\n  font-size: 15px;\n  font-weight: 700;\n  color: var(--navy);\n  margin: 20px 0 8px;\n}\n.section-body ul { list-style: disc; margin: 0 0 14px 20px; }\n.section-body ul li { margin-bottom: 4px; }\n.section-body a.inline-link {\n  color: var(--navy);\n  font-weight: 600;\n  text-decoration: underline;\n  text-underline-offset: 2px;\n}\n.section-body a.inline-link:hover { color: var(--gold); }\n\n\/* KEY POINTS *\/\n.key-points {\n  list-style: none;\n  display: flex;\n  flex-direction: column;\n  gap: 8px;\n  margin: 14px 0;\n}\n.section-body ul.key-points { margin-left: 0; }\n.key-points li {\n  display: flex;\n  gap: 12px;\n  align-items: flex-start;\n  font-size: 13.5px;\n  line-height: 1.8;\n  color: var(--dark);\n}\n.kp-icon {\n  flex-shrink: 0;\n  width: 22px;\n  height: 22px;\n  background: var(--navy);\n  border-radius: 50%;\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  margin-top: 2px;\n}\n.kp-icon svg {\n  width: 12px; height: 12px;\n  fill: none;\n  stroke: var(--gold);\n  stroke-width: 2.5;\n  stroke-linecap: round;\n  stroke-linejoin: round;\n}\n\n\/* DATA TABLE *\/\n.data-table-wrapper {\n  overflow-x: auto;\n  margin: 14px 0 18px;\n  border-radius: var(--radius);\n  box-shadow: var(--shadow);\n  border: 1px solid var(--border);\n}\n.data-table {\n  width: 100%;\n  border-collapse: collapse;\n  font-size: 13px;\n}\n.data-table thead {\n  background: var(--navy);\n  color: var(--white);\n}\n.data-table thead th {\n  padding: 12px 16px;\n  font-weight: 700;\n  text-align: left;\n  white-space: nowrap;\n  font-size: 12px;\n  letter-spacing: 0.03em;\n}\n.data-table tbody tr {\n  border-bottom: 1px solid var(--border);\n  transition: background 0.15s;\n}\n.data-table tbody tr:hover { background: var(--card-bg); }\n.data-table tbody td {\n  padding: 10px 16px;\n  vertical-align: top;\n}\n.data-table tbody td:first-child {\n  font-weight: 700;\n  color: var(--navy);\n  white-space: nowrap;\n}\n\n\/* CALLOUT BOX *\/\n.callout-box {\n  background: var(--card-bg);\n  border-left: 3px solid var(--gold);\n  border-radius: 0 6px 6px 0;\n  padding: 16px 20px;\n  margin: 14px 0;\n}\n.callout-label {\n  font-family: var(--font-en);\n  font-size: 9.5px;\n  font-weight: 700;\n  letter-spacing: 0.15em;\n  text-transform: uppercase;\n  color: var(--gold);\n  display: block;\n  margin-bottom: 6px;\n}\n.callout-box p { font-size: 13.5px; color: var(--dark); line-height: 1.9; margin: 0; }\n.callout-box p + p { margin-top: 8px; }\n.callout-box a {\n  color: var(--navy);\n  font-weight: 600;\n  text-decoration: underline;\n  text-underline-offset: 2px;\n}\n\n\/* ALERT BOX *\/\n.alert-box {\n  background: var(--alert-bg);\n  border-left: 3px solid var(--alert);\n  border-radius: 0 6px 6px 0;\n  padding: 16px 20px;\n  margin: 14px 0;\n}\n.alert-label {\n  font-family: var(--font-en);\n  font-size: 9.5px;\n  font-weight: 700;\n  letter-spacing: 0.15em;\n  text-transform: uppercase;\n  color: var(--alert);\n  display: block;\n  margin-bottom: 6px;\n}\n.alert-box p { font-size: 13.5px; color: var(--dark); line-height: 1.9; margin: 0; }\n\n\/* TIP BOX *\/\n.tip-box {\n  background: var(--tip-bg);\n  border-left: 3px solid var(--tip-border);\n  border-radius: 0 6px 6px 0;\n  padding: 16px 20px;\n  margin: 14px 0;\n}\n.tip-label {\n  font-family: var(--font-en);\n  font-size: 9.5px;\n  font-weight: 700;\n  letter-spacing: 0.15em;\n  text-transform: uppercase;\n  color: var(--tip-border);\n  display: block;\n  margin-bottom: 6px;\n}\n.tip-box p { font-size: 13.5px; color: var(--dark); line-height: 1.9; margin: 0; }\n\n\/* COMPARISON GRID *\/\n.comparison-grid {\n  display: grid;\n  grid-template-columns: 1fr 1fr;\n  gap: 12px;\n  margin: 14px 0;\n}\n@media (max-width: 480px) { .comparison-grid { grid-template-columns: 1fr; } }\n.comp-card {\n  background: var(--white);\n  border: 1px solid var(--border);\n  border-radius: var(--radius);\n  padding: 16px 18px;\n  box-shadow: var(--shadow);\n}\n.comp-title {\n  font-size: 14px;\n  font-weight: 700;\n  color: var(--navy);\n  margin-bottom: 6px;\n  padding-bottom: 6px;\n  border-bottom: 2px solid var(--gold);\n}\n.comp-body {\n  font-size: 13px;\n  color: var(--dark);\n  line-height: 1.75;\n}\n\n\/* NUMBERED LIST *\/\n.numbered-list {\n  list-style: none;\n  display: flex;\n  flex-direction: column;\n  gap: 8px;\n  margin: 14px 0;\n}\n.numbered-list li {\n  display: flex;\n  gap: 12px;\n  align-items: flex-start;\n  font-size: 13.5px;\n  line-height: 1.8;\n  color: var(--dark);\n  padding: 10px 14px;\n  background: var(--white);\n  border-radius: 6px;\n  box-shadow: var(--shadow);\n}\n.nl-num {\n  flex-shrink: 0;\n  width: 24px; height: 24px;\n  border-radius: 50%;\n  background: var(--navy);\n  color: var(--gold);\n  font-family: var(--font-en);\n  font-size: 11px;\n  font-weight: 700;\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  margin-top: 1px;\n}\n\n\/* SUMMARY BLOCK *\/\n.summary-block {\n  background: var(--navy-deep);\n  border-radius: var(--radius);\n  padding: 24px 26px;\n  margin-bottom: 28px;\n}\n.summary-label {\n  font-family: var(--font-en);\n  font-size: 10px;\n  font-weight: 700;\n  letter-spacing: 0.2em;\n  text-transform: uppercase;\n  color: var(--gold);\n  display: block;\n  margin-bottom: 10px;\n}\n.summary-block p { font-size: 14px; color: rgba(255,255,255,0.85); line-height: 1.95; }\n.summary-block h2, .summary-block h3, .summary-block h4,\n.summary-block strong, .summary-block li,\n.summary-block .section-title { color: var(--white) !important; }\n.summary-block a { color: var(--gold-light); }\n.summary-block .data-table { background: transparent; }\n.summary-block .data-table tbody td { color: rgba(255,255,255,0.92); }\n.summary-block .data-table tbody td:first-child { color: #a9d0e0; }\n.summary-block .data-table tbody tr:hover { background: rgba(255,255,255,0.04); }\n.summary-block .data-table-wrapper { border-color: rgba(255,255,255,0.18); box-shadow: none; }\n.summary-block .callout-box { background: rgba(255,255,255,0.08); border-color: rgba(255,255,255,0.16); }\n.summary-block .callout-label { color: var(--gold); }\n.summary-block .callout-box p { color: rgba(255,255,255,0.9); }\n\n\/* DISCLAIMER *\/\n.disclaimer {\n  font-size: 11.5px;\n  color: var(--slate);\n  line-height: 1.7;\n  padding: 14px 16px;\n  background: var(--card-bg);\n  border-radius: 6px;\n  border: 1px solid var(--border);\n  margin-bottom: 20px;\n}\n.disclaimer strong {\n  font-family: var(--font-en);\n  font-size: 9px;\n  font-weight: 700;\n  letter-spacing: 0.12em;\n  text-transform: uppercase;\n  color: var(--slate);\n  display: block;\n  margin-bottom: 4px;\n}\n\n\/* SOURCES *\/\n.sources {\n  font-size: 12px;\n  color: var(--slate);\n  line-height: 1.8;\n  padding: 14px 16px;\n  border-top: 1px solid var(--border);\n  margin-bottom: 20px;\n}\n.sources strong {\n  font-family: var(--font-en);\n  font-size: 9px;\n  font-weight: 700;\n  letter-spacing: 0.12em;\n  text-transform: uppercase;\n  display: block;\n  margin-bottom: 4px;\n}\n\n\/* SHARE BAR *\/\n.share-bar {\n  display: flex;\n  align-items: center;\n  gap: 10px;\n  flex-wrap: wrap;\n  padding: 14px 0;\n  border-top: 1px solid var(--border);\n  border-bottom: 1px solid var(--border);\n  margin-bottom: 20px;\n}\n.share-label {\n  font-family: var(--font-en);\n  font-size: 10px;\n  font-weight: 700;\n  letter-spacing: 0.12em;\n  text-transform: uppercase;\n  color: var(--slate);\n}\n.share-btn {\n  display: inline-flex;\n  align-items: center;\n  gap: 5px;\n  font-family: var(--font-en);\n  font-size: 11px;\n  font-weight: 700;\n  padding: 6px 14px;\n  border-radius: 4px;\n  letter-spacing: 0.04em;\n  transition: opacity 0.15s;\n  border: none;\n  cursor: pointer;\n}\n.share-btn:hover { opacity: 0.82; }\n.share-btn.linkedin { background: #0A66C2; color: #fff; }\n.share-btn.x { background: #000; color: #fff; }\n.share-btn.copy { background: var(--card-bg); color: var(--slate); border: 1px solid var(--border); }\n\n\/* CTA BLOCK *\/\n.cta-block {\n  background: var(--navy);\n  border-radius: var(--radius);\n  padding: 32px;\n  text-align: center;\n  position: relative;\n  overflow: hidden;\n  margin-bottom: 28px;\n}\n.cta-block::before {\n  content: '';\n  position: absolute;\n  right: -40px; bottom: -40px;\n  width: 160px; height: 160px;\n  border-radius: 50%;\n  background: rgba(183,159,130,0.1);\n}\n.cta-label {\n  font-family: var(--font-en);\n  font-size: 10px;\n  font-weight: 700;\n  letter-spacing: 0.25em;\n  text-transform: uppercase;\n  color: var(--gold);\n  display: block;\n  margin-bottom: 12px;\n  position: relative; z-index: 1;\n}\n.cta-title {\n  font-size: 18px;\n  font-weight: 700;\n  color: var(--white);\n  line-height: 1.55;\n  margin-bottom: 8px;\n  position: relative; z-index: 1;\n}\n.cta-sub {\n  font-size: 12.5px;\n  color: rgba(255,255,255,0.65);\n  display: block;\n  margin-bottom: 8px;\n  position: relative; z-index: 1;\n}\n.cta-tags {\n  display: flex;\n  justify-content: center;\n  flex-wrap: wrap;\n  gap: 7px;\n  margin-bottom: 20px;\n  position: relative; z-index: 1;\n}\n.cta-tag {\n  background: rgba(183,159,130,0.15);\n  border: 1px solid rgba(183,159,130,0.3);\n  color: var(--gold-light);\n  font-size: 11px;\n  font-weight: 700;\n  padding: 4px 14px;\n  border-radius: 20px;\n}\n.cta-btn {\n  display: inline-block;\n  background: var(--gold);\n  color: var(--navy-deep) !important;\n  font-weight: 600;\n  font-size: 13px;\n  padding: 14px 36px;\n  border-radius: 2px;\n  letter-spacing: 0.04em;\n  transition: background 0.2s;\n  position: relative; z-index: 1;\n  border: none;\n  text-decoration: none;\n  cursor: pointer;\n}\n.cta-btn:hover { background: #c8b49a; text-decoration: none; }\n.cta-sublink {\n  display: block;\n  margin-top: 16px;\n  font-size: 12.5px;\n  position: relative; z-index: 1;\n}\n.cta-sublink a { color: var(--gold-light); text-decoration: underline; text-underline-offset: 2px; }\n\n\/* SIDEBAR *\/\n.be-insight-sidebar { position: sticky; top: 60px; }\n.sb-toc {\n  background: var(--white);\n  border-radius: var(--radius);\n  box-shadow: var(--shadow);\n  overflow: hidden;\n  margin-bottom: 14px;\n}\n.toc-list {\n  list-style: none;\n  counter-reset: toc;\n  display: flex;\n  flex-direction: column;\n  gap: 0;\n}\n.toc-list li {\n  counter-increment: toc;\n  border-bottom: 1px solid var(--border);\n}\n.toc-list li:last-child { border-bottom: none; }\n.toc-list a {\n  display: flex;\n  align-items: center;\n  gap: 8px;\n  padding: 10px 14px;\n  font-size: 12px;\n  color: var(--navy);\n  font-weight: 500;\n  transition: all 0.15s;\n}\n.toc-list a::before {\n  content: counter(toc, decimal-leading-zero);\n  font-family: var(--font-en);\n  font-size: 10px;\n  font-weight: 700;\n  color: var(--gold);\n  flex-shrink: 0;\n}\n.toc-list a:hover { background: var(--card-bg); }\n.toc-list a.active {\n  background: var(--card-bg);\n  color: var(--gold);\n  border-left: 3px solid var(--gold);\n}\n.sb-card {\n  background: var(--white);\n  border-radius: var(--radius);\n  box-shadow: var(--shadow);\n  overflow: hidden;\n  margin-bottom: 14px;\n}\n.sb-hd {\n  background: var(--navy);\n  padding: 10px 18px;\n}\n.sb-hd-title {\n  font-size: 11px;\n  font-weight: 700;\n  color: var(--white);\n  letter-spacing: 0.04em;\n}\n.sb-body { padding: 14px 18px; }\n.sb-service-list {\n  list-style: none;\n  display: flex;\n  flex-direction: column;\n  gap: 2px;\n}\n.sb-service-list li a {\n  display: flex;\n  align-items: center;\n  gap: 7px;\n  padding: 7px 9px;\n  border-radius: 6px;\n  font-size: 12.5px;\n  color: var(--navy);\n  font-weight: 700;\n  transition: background 0.2s;\n}\n.sb-service-list li a:hover { background: var(--card-bg); }\n.sb-service-list li a::before { content: '\\2192'; color: var(--gold); font-size: 11px; }\n.sb-cta {\n  background: var(--navy);\n  border-radius: var(--radius);\n  padding: 20px 18px;\n  text-align: center;\n  margin-bottom: 14px;\n}\n.sb-cta p {\n  font-size: 12.5px;\n  color: rgba(255,255,255,0.85);\n  line-height: 1.65;\n  margin-bottom: 14px;\n}\n.sb-cta .cta-btn {\n  font-size: 13px;\n  font-weight: 600;\n  padding: 14px 22px;\n  width: 100%;\n  display: block;\n  border-radius: 2px;\n  color: var(--navy);\n}\n\n\/* ZOHO MODAL *\/\n.be-zoho-overlay {\n  display: none;\n  position: fixed; inset: 0;\n  z-index: 9999;\n  background: rgba(13,34,48,0.72);\n  backdrop-filter: blur(4px);\n  align-items: center;\n  justify-content: center;\n}\n.be-zoho-overlay.active { display: flex; }\n.be-zoho-inner {\n  background: var(--white);\n  border-radius: 12px;\n  width: 90%; max-width: 620px; max-height: 90vh;\n  overflow: hidden;\n  position: relative;\n  box-shadow: 0 20px 60px rgba(0,0,0,0.3);\n}\n.be-zoho-header { background: var(--navy); padding: 20px 24px; }\n.be-zoho-header .label-en { display: block; margin-bottom: 4px; color: var(--gold); font-family: var(--font-en); font-size: 10px; font-weight: 700; letter-spacing: 0.2em; text-transform: uppercase; }\n.be-zoho-header strong { font-size: 15px; color: var(--white); }\n.be-zoho-close {\n  position: absolute; top: 18px; right: 20px;\n  background: none; border: none;\n  font-size: 22px; color: rgba(255,255,255,0.7);\n  cursor: pointer; line-height: 1;\n}\n.be-zoho-close:hover { color: var(--white); }\n.be-zoho-inner iframe { width: 100%; height: 560px; border: none; }\n\n\/* Icon policy: Use only simple professional line or solid icons. No cute, pop, cartoon-like, emoji-like, mascot-like, or decorative icons. *\/\n\n\/* FAQ ACCORDION *\/\n.faq-list details {\n  border: 1px solid var(--border);\n  border-radius: var(--radius);\n  margin-bottom: 8px;\n  overflow: hidden;\n  background: var(--white);\n}\n.faq-list summary {\n  padding: 13px 18px;\n  cursor: pointer;\n  font-weight: 600;\n  color: var(--navy);\n  font-size: 14px;\n  list-style: none;\n  display: flex;\n  align-items: center;\n  gap: 8px;\n  background: var(--card-bg);\n}\n.faq-list summary::before {\n  content: 'Q.';\n  color: var(--gold);\n  font-weight: 700;\n  font-size: 15px;\n  flex-shrink: 0;\n}\n.faq-list summary::after {\n  content: '+';\n  margin-left: auto;\n  font-size: 18px;\n  color: var(--gold);\n  font-weight: 400;\n}\n.faq-list details[open] summary::after { content: '\u2212'; }\n.faq-list summary::-webkit-details-marker { display: none; }\n.faq-list .answer {\n  padding: 14px 18px;\n  font-size: 13.5px;\n  color: var(--slate);\n  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\"2026\u5e744\u670814\u65e5\u304b\u3089\u3001\u7d0d\u4ed8\u9045\u5ef6\u306e\u7f70\u5247\u304c\u5e7414%\uff08\u6708\u3054\u3068\u306b\u8a08\u4e0a\uff09\u306b\u6539\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u3001FTA\u304c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u306e\u30ac\u30a4\u30c9\u3092\u516c\u8868\u3057\u3001\u56fd\u5185\u306e\u4e00\u65b9\u7684APA\u306e\u7533\u8acb\u53d7\u4ed8\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002Small Business Relief\u306f\u3001\u73fe\u884c\u898f\u5b9a\u3067\u306f2026\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u304c\u5bfe\u8c61\u3067\u3059\u3002\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"UAE\u6cd5\u4eba\u7a0e\u306e\u767b\u9332\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"2024\u5e743\u67081\u65e5\u4ee5\u964d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8a2d\u7acb\u65e5\u304b\u30893\u304b\u6708\u4ee5\u5185\u306b\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u308b\u3068AED 10,000\u306e\u7f70\u5247\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u65e5\u7cfb\u4f01\u696d\u304cUAE\u6cd5\u4eba\u7a0e\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\uff1f\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u767b\u9332\u72b6\u6cc1\u306e\u78ba\u8a8d\u3001QFZP\u8981\u4ef6\u306e\u6bce\u671f\u5224\u5b9a\u3001\u672c\u793e\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6574\u5099\u30013\u6708\u6c7a\u7b97\u306e\u5834\u5408\u306e12\u670831\u65e5\u306e\u7533\u544a\u671f\u9650\u306e\u7ba1\u7406\u3001\u9023\u7d50\u58f2\u4e0a\u20ac7.5\u5104\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u306fDMTT\u306e\u5bfe\u5fdc\u304c\u91cd\u8981\u3067\u3059\u3002\" }\n    }\n  ]\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"Article\",\n  \"headline\": \"\u30102026\u5e74\u6700\u65b0\u7248\u3011UAE\u6cd5\u4eba\u7a0e\uff08\u30c9\u30d0\u30a4\u6cd5\u4eba\u7a0e\uff09\u5b8c\u5168\u30ac\u30a4\u30c9\",\n  \"description\": \"UAE\u6cd5\u4eba\u7a0e\uff08Corporate Tax\uff09\u30922026\u5e74\u306e\u6700\u65b0\u60c5\u5831\u3067\u89e3\u8aac\u3002\u7a0e\u73870%\/9%\u3001QFZP\u8981\u4ef6\u3001Small Business Relief\u3001DMTT\u3001\u79fb\u8ee2\u4fa1\u683c\u3068APA\u3001\u767b\u9332\u30fb\u7533\u544a\u671f\u9650\u3068\u7f70\u5247\u3001\u65e5\u7cfb\u4f01\u696d\u306e\u5b9f\u52d9\u5bfe\u5fdc\u307e\u3067\u7db2\u7f85\u3002\",\n  \"mainEntityOfPage\": \"https:\/\/bizeasy.co\/jp\/insights\/uae-corporatetax-tipsforcompaniesinuae\/\",\n  \"author\": { \"@type\": \"Organization\", \"name\": \"Biz Easy FZCO\" },\n  \"publisher\": { \"@type\": \"Organization\", \"name\": \"Biz Easy FZCO\" },\n  \"datePublished\": \"2025-02-21\",\n  \"dateModified\": \"2026-10-24\"\n}\n<\/script>\n\n\n\n\n<!-- HERO -->\n<div class=\"ins-hero\">\n  <div class=\"hero-inner\">\n    <nav class=\"hero-breadcrumb\" aria-label=\"\u30d1\u30f3\u304f\u305a\u30ea\u30b9\u30c8\">\n      <a href=\"\/jp\/\">HOME<\/a>\n      <span aria-hidden=\"true\">\u203a<\/span>\n      <a href=\"\/jp\/insights\/\">INSIGHTS<\/a>\n      <span aria-hidden=\"true\">\u203a<\/span>\n      <span class=\"bc-current\" aria-current=\"page\">UAE\u6cd5\u4eba\u7a0e<\/span>\n    <\/nav>\n    <span class=\"hero-label\">Insights<\/span>\n    <h1 class=\"hero-title\">\u30102026\u5e74\u6700\u65b0\u7248\u3011UAE\u6cd5\u4eba\u7a0e\uff08\u30c9\u30d0\u30a4\u6cd5\u4eba\u7a0e\uff09\u5b8c\u5168\u30ac\u30a4\u30c9<\/h1>\n    <p class=\"hero-sub\">\u7a0e\u7387\u30fb\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u306eQFZP\u30fb\u7533\u544a\u671f\u9650\u30fb\u7f70\u5247\u30fb\u79fb\u8ee2\u4fa1\u683c\u304b\u3089\u3001\u65e5\u7cfb\u4f01\u696d\u306e\u5b9f\u52d9\u5bfe\u5fdc\u307e\u3067<\/p>\n    <div class=\"hero-meta-bar\">\n      <div class=\"meta-item\">\n        <span class=\"meta-label\">Region<\/span>\n        <div class=\"meta-value\">UAE<\/div>\n      <\/div>\n      <div class=\"meta-item\">\n        <span class=\"meta-label\">Topic<\/span>\n        <div class=\"meta-value\">\u4f1a\u8a08\u30fb\u7a0e\u52d9<\/div>\n      <\/div>\n      <div class=\"meta-item\">\n        <span class=\"meta-label\">Reading Time<\/span>\n        <div class=\"meta-value\">15 min<\/div>\n      <\/div>\n      <div class=\"meta-item\">\n        <span class=\"meta-label\">Updated<\/span>\n        <div class=\"meta-value\">Oct 2026<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- PAGE BODY -->\n<div class=\"page-body\">\n  <div class=\"content-grid\">\n    <main>\n\n      <!-- SUMMARY BLOCK -->\n      <div class=\"summary-block\" id=\"summary-section\">\n        <span class=\"summary-label\">Executive Summary<\/span>\n        <p>UAE\u6cd5\u4eba\u7a0e\uff08Corporate Tax\uff09\u306f\u30012023\u5e746\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061AED 375,000\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b9%\u304c\u8ab2\u3055\u308c\u3001\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306fQFZP\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u6240\u5f97\u304c0%\u306b\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c9\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002<\/p>\n        <p style=\"margin-top: 14px;\">2026\u5e74\u306f\u3001\u7d0d\u4ed8\u9045\u5ef6\u306e\u7f70\u5247\u304c\u5e7414%\u306b\u6539\u3081\u3089\u308c\u305f\u307b\u304b\u3001\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u304c\u59cb\u307e\u308a\u3001Small Business Relief\u3082\u73fe\u884c\u898f\u5b9a\u306e\u671f\u9650\u3092\u8fce\u3048\u307e\u3059\u3002\u672c\u30ac\u30a4\u30c9\u3067\u306f\u3001\u5236\u5ea6\u306e\u5168\u4f53\u50cf\u3068\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u5b9f\u884c\u3059\u3079\u304d5\u3064\u306e\u5bfe\u5fdc\u30b9\u30c6\u30c3\u30d7\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n      <\/div>\n\n      <!-- DISCLAIMER -->\n      <div class=\"disclaimer\">\n        <strong>Disclaimer<\/strong>\n        \u672c\u8a18\u4e8b\u306f\u3001\u516c\u958b\u60c5\u5831\u306b\u57fa\u3065\u304f\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u52d9\u30fb\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u60c5\u5831\u306e\u6b63\u78ba\u6027\u30fb\u5b8c\u5168\u6027\u306b\u3064\u3044\u3066\u4e07\u5168\u3092\u671f\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u5185\u5bb9\u306f\u4e88\u544a\u306a\u304f\u5909\u66f4\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u3054\u5224\u65ad\u30fb\u5bfe\u5fdc\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5fc5\u305a\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u00a9 2026 Biz Easy FZCO. All rights reserved.\n      <\/div>\n\n      <!-- SHARE BAR -->\n      <div class=\"share-bar\">\n        <span class=\"share-label\">Share<\/span>\n        <button class=\"share-btn linkedin\">LinkedIn<\/button>\n        <button class=\"share-btn x\">X<\/button>\n        <button class=\"share-btn copy\">Copy Link<\/button>\n      <\/div>\n\n      <!-- SECTION 1 -->\n      <div class=\"section-block\" id=\"section1\">\n        <span class=\"section-label\">01 \u2014 Executive Summary<\/span>\n        <h2 class=\"section-title\">\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30b5\u30de\u30ea\u30fc<\/h2>\n        <div class=\"section-body\">\n          <ul class=\"key-points\">\n            <li>\n              <span class=\"kp-icon\"><svg viewBox=\"0 0 24 24\"><polyline points=\"20 6 9 17 4 12\"><\/polyline><\/svg><\/span>\n              <span>UAE\u6cd5\u4eba\u7a0e\u306f2023\u5e746\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3002\u8ab2\u7a0e\u6240\u5f97AED 375,000\u8d85\u306e\u90e8\u5206\u306b<strong>9%<\/strong><\/span>\n            <\/li>\n            <li>\n              <span class=\"kp-icon\"><svg viewBox=\"0 0 24 24\"><polyline points=\"20 6 9 17 4 12\"><\/polyline><\/svg><\/span>\n              <span>\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u3082\u767b\u9332\u30fb\u7533\u544a\u304c\u5fc5\u8981\u3002QFZP\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u6240\u5f97\u304c<strong>0%<\/strong><\/span>\n            <\/li>\n            <li>\n              <span class=\"kp-icon\"><svg viewBox=\"0 0 24 24\"><polyline points=\"20 6 9 17 4 12\"><\/polyline><\/svg><\/span>\n              <span>\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c<strong>9\u304b\u6708\u4ee5\u5185<\/strong>\u30023\u6708\u6c7a\u7b97\u306e\u5b50\u4f1a\u793e\u306f12\u670831\u65e5\u304c\u671f\u9650<\/span>\n            <\/li>\n            <li>\n              <span class=\"kp-icon\"><svg viewBox=\"0 0 24 24\"><polyline points=\"20 6 9 17 4 12\"><\/polyline><\/svg><\/span>\n              <span>2026\u5e74\u306f\u3001\u5ef6\u6ede\u7f70\u5247\u306e\u6539\u6b63\uff08\u5e7414%\uff09\u3001APA\u306e\u958b\u59cb\u3001Small Business Relief\u306e\u671f\u9650\u5230\u6765\u304c\u91cd\u306a\u308b\u8ee2\u63db\u671f<\/span>\n            <\/li>\n          <\/ul>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 2 -->\n      <div class=\"section-block\" id=\"section2\">\n        <span class=\"section-label\">02 \u2014 Overview<\/span>\n        <h2 class=\"section-title\">UAE\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306e\u6982\u8981<\/h2>\n        <div class=\"section-body\">\n          <p>UAE\u6cd5\u4eba\u7a0e\uff08Corporate Tax\uff1aCT\uff09\u306f\u3001\u9023\u90a6\u653f\u4ee4\u6cd52022\u5e74\u7b2c47\u53f7\uff08Federal Decree-Law No. 47 of 2022\uff09\u306b\u57fa\u3065\u304d\u30012023\u5e746\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u30e1\u30a4\u30f3\u30e9\u30f3\u30c9\u4f01\u696d\u30fb\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u3092\u554f\u308f\u305a\u3001UAE\u5168\u571f\u306b\u9069\u7528\u3055\u308c\u308b\u9023\u90a6\u7a0e\u3067\u3059\u3002<\/p>\n\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u9805\u76ee<\/th>\n                  <th>\u5185\u5bb9<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u65bd\u884c\u65e5<\/td><td>2023\u5e746\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/td><\/tr>\n                <tr><td>\u6cd5\u7684\u6839\u62e0<\/td><td>Federal Decree-Law No. 47 of 2022<\/td><\/tr>\n                <tr><td>\u7ba1\u8f44\u5f53\u5c40<\/td><td>Federal Tax Authority\uff08FTA\uff09\u3002\u624b\u7d9a\u304d\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u300cEmaraTax\u300d\u3067\u884c\u3046<\/td><\/tr>\n                <tr><td>\u7a0e\u7387 \u7b2c1\u6bb5\u968e<\/td><td>\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061AED 375,000\u4ee5\u4e0b\u306e\u90e8\u5206\uff1a0%<\/td><\/tr>\n                <tr><td>\u7a0e\u7387 \u7b2c2\u6bb5\u968e<\/td><td>\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061AED 375,000\u3092\u8d85\u3048\u308b\u90e8\u5206\uff1a9%<\/td><\/tr>\n                <tr><td>\u9069\u683c\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u6cd5\u4eba<\/td><td>QFZP\u306e\u9069\u683c\u6240\u5f97\uff1a0%\u3001\u305d\u308c\u4ee5\u5916\u306e\u8ab2\u7a0e\u6240\u5f97\uff1a9%<\/td><\/tr>\n                <tr><td>\u5927\u4f01\u696d\u30b0\u30eb\u30fc\u30d7<\/td><td>\u9023\u7d50\u58f2\u4e0a\u20ac7.5\u5104\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\uff1aDMTT\u306b\u3088\u308a\u5b9f\u52b9\u7a0e\u738715%\u307e\u3067<\/td><\/tr>\n                <tr><td>\u6e90\u6cc9\u7a0e<\/td><td>0%<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <div class=\"callout-box\">\n            <span class=\"callout-label\">Note<\/span>\n            <p>AED 375,000\u306e\u57fa\u6e96\u984d\u306f\u3001\u95a3\u8b70\u6c7a\u5b9a2022\u5e74\u7b2c116\u53f7\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u30029%\u306f\u8ab2\u7a0e\u6240\u5f97\u5168\u4f53\u3067\u306f\u306a\u304f\u3001AED 375,000\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3060\u3051\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 3 -->\n      <div class=\"section-block\" id=\"section3\">\n        <span class=\"section-label\">03 \u2014 Taxable Persons<\/span>\n        <h2 class=\"section-title\">\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3068\u514d\u7a0e\u5bfe\u8c61\u8005<\/h2>\n        <div class=\"section-body\">\n          <h3>\u8ab2\u7a0e\u5bfe\u8c61\u8005<\/h3>\n          <p>UAE\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u304cAED 375,000\u4ee5\u4e0b\u3067\u7a0e\u984d\u304c\u751f\u3058\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u767b\u9332\u3068\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n          <ul>\n            <li>UAE\u3067\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\uff08\u30e1\u30a4\u30f3\u30e9\u30f3\u30c9\u4f01\u696d\u30fb\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\uff09<\/li>\n            <li>UAE\u56fd\u5185\u3067\u5b9f\u8cea\u7684\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba<\/li>\n            <li>UAE\u306b\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3092\u6301\u3064\u5916\u56fd\u6cd5\u4eba\uff08\u65e5\u672c\u6cd5\u4eba\u306eUAE\u652f\u5e97\u306a\u3069\uff09<\/li>\n            <li>UAE\u3067\u4e8b\u696d\u3092\u884c\u3046\u500b\u4eba\u306e\u3046\u3061\u3001\u4e8b\u696d\u58f2\u4e0a\u304c\u5e74\u9593AED 100\u4e07\u3092\u8d85\u3048\u308b\u8005<\/li>\n          <\/ul>\n\n          <h3>\u514d\u7a0e\u5bfe\u8c61\u8005<\/h3>\n          <p>\u6b21\u306b\u8a72\u5f53\u3059\u308b\u8005\u306f\u3001\u6cd5\u4eba\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u591a\u304f\u306e\u533a\u5206\u3067\u306f\u3001FTA\u3078\u306e\u7533\u8acb\u3084\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u514d\u7a0e\u30ab\u30c6\u30b4\u30ea<\/th>\n                  <th>\u6982\u8981<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u653f\u5e9c\u6a5f\u95a2<\/td><td>\u9023\u90a6\u653f\u5e9c\u30fb\u9996\u9577\u56fd\u653f\u5e9c\u3068\u305d\u306e\u7701\u5e81\u30fb\u6a5f\u95a2<\/td><\/tr>\n                <tr><td>\u653f\u5e9c\u652f\u914d\u4e8b\u696d\u4f53<\/td><td>\u653f\u5e9c\u304c\u5b8c\u5168\u306b\u6240\u6709\u30fb\u652f\u914d\u3057\u3001\u95a3\u8b70\u6c7a\u5b9a\u3067\u6307\u5b9a\u3055\u308c\u305f\u4e8b\u696d\u4f53\uff08\u6307\u5b9a\u3055\u308c\u305f\u6d3b\u52d5\u306b\u9650\u308b\uff09<\/td><\/tr>\n                <tr><td>\u5929\u7136\u8cc7\u6e90\u4e8b\u696d<\/td><td>\u9996\u9577\u56fd\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u63a1\u6398\u4e8b\u696d\u30fb\u975e\u63a1\u6398\u5929\u7136\u8cc7\u6e90\u4e8b\u696d\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3042\u308a\uff09<\/td><\/tr>\n                <tr><td>\u9069\u683c\u516c\u76ca\u4e8b\u696d\u4f53<\/td><td>\u95a3\u8b70\u6c7a\u5b9a\u3067\u6307\u5b9a\u3055\u308c\u305f\u6148\u5584\u30fb\u516c\u76ca\u56e3\u4f53\u306a\u3069<\/td><\/tr>\n                <tr><td>\u9069\u683c\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9<\/td><td>\u898f\u5236\u3092\u53d7\u3051\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9<\/td><\/tr>\n                <tr><td>\u5e74\u91d1\u30fb\u793e\u4f1a\u4fdd\u969c\u57fa\u91d1<\/td><td>\u516c\u7684\u30fb\u79c1\u7684\u306a\u5e74\u91d1\u57fa\u91d1\u3001\u793e\u4f1a\u4fdd\u969c\u57fa\u91d1\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3042\u308a\uff09<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <div class=\"alert-box\">\n            <span class=\"alert-label\">Alert<\/span>\n            <p>\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\uff08QFZP\uff09\u306f\u514d\u7a0e\u5bfe\u8c61\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9069\u683c\u6240\u5f97\u306b0%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3060\u3051\u3067\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3057\u3066\u767b\u9332\u30fb\u7533\u544a\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 4 -->\n      <div class=\"section-block\" id=\"section4\">\n        <span class=\"section-label\">04 \u2014 Taxable Income<\/span>\n        <h2 class=\"section-title\">\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97<\/h2>\n        <div class=\"section-body\">\n          <p>\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\uff08\u539f\u5247\u3068\u3057\u3066IFRS\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\uff09\u3092\u51fa\u767a\u70b9\u306b\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u8abf\u6574\u3092\u52a0\u3048\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u8cbb\u7528\u3067\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u8abf\u6574\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u4e3b\u8981\u8abf\u6574\u9805\u76ee<\/th>\n                  <th>\u53d6\u6271\u3044<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u4ea4\u969b\u8cbb\u30fb\u63a5\u5f85\u8cbb<\/td><td>50%\u304c\u640d\u91d1\u4e0d\u7b97\u5165<\/td><\/tr>\n                <tr><td>\u652f\u6255\u5229\u606f<\/td><td>\u7d14\u652f\u6255\u5229\u606f\u306e\u3046\u3061\u3001EBITDA\u306e30%\u307e\u305f\u306fAED 1,200\u4e07\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u640d\u91d1\u4e0d\u7b97\u5165\uff08\u8d85\u904e\u5206\u306f\u7e70\u8d8a\u53ef\u80fd\uff09<\/td><\/tr>\n                <tr><td>\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1<\/td><td>\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3057\u3001\u5404\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306e75%\u3092\u4e0a\u9650\u306b\u63a7\u9664\u3067\u304d\u308b<\/td><\/tr>\n                <tr><td>\u95a2\u9023\u8005\u53d6\u5f15<\/td><td>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff08Arm's Length Price\uff09\u3067\u8a08\u7b97\u3002\u79fb\u8ee2\u4fa1\u683c\u898f\u5247\u304c\u9069\u7528\u3055\u308c\u308b<\/td><\/tr>\n                <tr><td>\u53d7\u53d6\u914d\u5f53<\/td><td>UAE\u5c45\u4f4f\u6cd5\u4eba\u304b\u3089\u306e\u914d\u5f53\u306f\u76ca\u91d1\u4e0d\u7b97\u5165\u3002\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u306e\u914d\u5f53\u3082\u3001\u8cc7\u672c\u53c2\u52a0\u514d\u7a0e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u76ca\u91d1\u4e0d\u7b97\u5165<\/td><\/tr>\n                <tr><td>\u652f\u6255\u914d\u5f53\u30fb\u5229\u76ca\u5206\u914d<\/td><td>\u640d\u91d1\u4e0d\u7b97\u5165<\/td><\/tr>\n                <tr><td>\u7f70\u91d1\u30fb\u7f70\u5247<\/td><td>\u640d\u91d1\u4e0d\u7b97\u5165<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <p>\u5f79\u54e1\u5831\u916c\u3084\u7d4c\u55b6\u9663\u3078\u306e\u5831\u916c\u3082\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u5730\u793e\u9577\u306e\u7d66\u4e0e\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001<a class=\"inline-link\" href=\"https:\/\/bizeasy.co\/jp\/insights\/uae-executive-remuneration-corporate-tax\/\">UAE\u6cd5\u4eba\u7a0e\u3068\u5f79\u54e1\u5831\u916c\uff5c\u73fe\u5730\u793e\u9577\u306e\u7d66\u4e0e\u8a2d\u5b9a\u30dd\u30a4\u30f3\u30c8<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 5 -->\n      <div class=\"section-block\" id=\"section5\">\n        <span class=\"section-label\">05 \u2014 Free Zone &amp; QFZP<\/span>\n        <h2 class=\"section-title\">\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\uff08QFZP\u8a73\u89e3\uff09<\/h2>\n        <div class=\"section-body\">\n          <p>\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306e\u3046\u3061\u3001\u9069\u683c\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u6cd5\u4eba\uff08Qualifying Free Zone Person\uff1aQFZP\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4f01\u696d\u306f\u3001\u9069\u683c\u6240\u5f97\u306b0%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002QFZP\u306f\u81ea\u52d5\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n          <h3>5-1. QFZP\u306e\u8981\u4ef6<\/h3>\n          <p>\u6b21\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n          <ul>\n            <li><strong>\u9069\u5207\u306a\u5b9f\u4f53\uff08\u30b5\u30d6\u30b9\u30bf\u30f3\u30b9\uff09<\/strong>\uff1a\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u5185\u306b\u3001\u4e8b\u696d\u306e\u898f\u6a21\u306b\u898b\u5408\u3063\u305f\u8cc7\u7523\u30fb\u5f93\u696d\u54e1\u30fb\u7d4c\u8cbb\u304c\u3042\u308b\u3053\u3068<\/li>\n            <li><strong>\u9069\u683c\u6240\u5f97\u306e\u7372\u5f97<\/strong>\uff1a\u6240\u5f97\u304c\u3001\u9069\u683c\u6d3b\u52d5\u3084\u4ed6\u306e\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u6cd5\u4eba\u3068\u306e\u53d6\u5f15\u306a\u3069\u300c\u9069\u683c\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/li>\n            <li><strong>\u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96<\/strong>\uff1a\u975e\u9069\u683c\u6240\u5f97\u304c\u57fa\u6e96\uff085-4\u53c2\u7167\uff09\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n            <li><strong>\u79fb\u8ee2\u4fa1\u683c<\/strong>\uff1a\u95a2\u9023\u8005\u53d6\u5f15\u3092\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u884c\u3044\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u6574\u5099\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n            <li><strong>\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868<\/strong>\uff1a\u76e3\u67fb\u3092\u53d7\u3051\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n            <li><strong>9%\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/strong>\uff1a\u901a\u5e38\u7a0e\u7387\u306e\u9069\u7528\u3092\u81ea\u3089\u9078\u629e\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n          <\/ul>\n\n          <h3>5-2. \u9069\u683c\u6240\u5f97\u3068\u975e\u9069\u683c\u6240\u5f97<\/h3>\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u6240\u5f97\u306e\u7a2e\u985e<\/th>\n                  <th>\u4e3b\u306a\u4f8b<\/th>\n                  <th>\u7a0e\u7387<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u9069\u683c\u6240\u5f97<\/td><td>\u4ed6\u306e\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u6cd5\u4eba\u3068\u306e\u53d6\u5f15\uff08\u9664\u5916\u6d3b\u52d5\u3092\u9664\u304f\uff09\u3001\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u5916\u306e\u8005\u3068\u306e\u9069\u683c\u6d3b\u52d5\u306b\u4fc2\u308b\u53d6\u5f15\u3001\u4e00\u5b9a\u306e\u9069\u683c\u77e5\u7684\u8ca1\u7523\u304b\u3089\u306e\u6240\u5f97<\/td><td>0%<\/td><\/tr>\n                <tr><td>\u975e\u9069\u683c\u6240\u5f97<\/td><td>\u30e1\u30a4\u30f3\u30e9\u30f3\u30c9\u306e\u9867\u5ba2\u3068\u306e\u9664\u5916\u6d3b\u52d5\u306b\u4fc2\u308b\u53d6\u5f15\u3001\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u5916\u306e\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u6240\u5f97\u306a\u3069\u3001\u9069\u683c\u6240\u5f97\u306b\u5f53\u305f\u3089\u306a\u3044\u6240\u5f97<\/td><td>9%<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <div class=\"alert-box\">\n            <span class=\"alert-label\">Alert<\/span>\n            <p>\u30e1\u30a4\u30f3\u30e9\u30f3\u30c9\u306e\u9867\u5ba2\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u975e\u9069\u683c\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u304c\u30e1\u30a4\u30f3\u30e9\u30f3\u30c9\u5411\u3051\u306e\u53d6\u5f15\u3092\u5897\u3084\u3059\u5834\u5408\u306f\u3001\u6240\u5f97\u306e\u533a\u5206\u3068\u30015-4\u306e\u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96\u3078\u306e\u5f71\u97ff\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n          <\/div>\n\n          <h3>5-3. \u9069\u683c\u6d3b\u52d5\u3068\u9664\u5916\u6d3b\u52d5<\/h3>\n          <p>\u9069\u683c\u6d3b\u52d5\u306b\u306f\u3001\u88fd\u9020\u30fb\u52a0\u5de5\u3001\u5546\u54c1\u306e\u53d6\u5f15\uff08\u6307\u5b9a\u3055\u308c\u305f\u6761\u4ef6\u306e\u3082\u3068\uff09\u3001\u7269\u6d41\u30b5\u30fc\u30d3\u30b9\u3001\u4e00\u5b9a\u306e\u91d1\u878d\u30fb\u4fdd\u967a\u30fb\u518d\u4fdd\u967a\u3001\u672c\u793e\u6a5f\u80fd\u30fb\u8ca1\u52d9\u306a\u3069\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u30b5\u30fc\u30d3\u30b9\u3001\u6301\u682a\u4f1a\u793e\u3068\u3057\u3066\u306e\u682a\u5f0f\u4fdd\u6709\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u9069\u683c\u6d3b\u52d5\u3068\u9664\u5916\u6d3b\u52d5\u306e\u7bc4\u56f2\u306f\u8ca1\u52d9\u7701\u6c7a\u5b9a\u3067\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6d3b\u52d5\u3054\u3068\u306e\u5224\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n          <h3>5-4. \u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96\uff08AED 500\u4e07\u307e\u305f\u306f\u53ce\u5165\u306e5%\uff09<\/h3>\n          <p>\u975e\u9069\u683c\u6240\u5f97\u306e\u984d\u304c\u3001\u300cAED 500\u4e07\u300d\u307e\u305f\u306f\u300c\u7dcf\u53ce\u5165\u306e5%\u300d\u306e<strong>\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d<\/strong>\u3092\u8d85\u3048\u308b\u3068\u3001\u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96\u3092\u6e80\u305f\u3055\u305a\u3001QFZP\u306e\u5730\u4f4d\u3092\u5931\u3044\u307e\u3059\u3002<\/p>\n\n          <div class=\"callout-box\">\n            <span class=\"callout-label\">Example<\/span>\n            <p>\u7dcf\u53ce\u5165AED 2,000\u4e07\u306e\u4f01\u696d\u306e\u5834\u5408\u3001\u7dcf\u53ce\u5165\u306e5%\u306fAED 100\u4e07\u3067\u3001AED 500\u4e07\u3088\u308a\u4f4e\u3044\u305f\u3081\u3001\u975e\u9069\u683c\u6240\u5f97\u306e\u4e0a\u9650\u306fAED 100\u4e07\u3067\u3059\u3002\u975e\u9069\u683c\u6240\u5f97\u304cAED 150\u4e07\u306b\u306a\u308b\u3068\u3001\u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96\u3092\u8d85\u3048\u3001QFZP\u306e\u5730\u4f4d\u3092\u5931\u3044\u307e\u3059\u3002<\/p>\n          <\/div>\n\n          <h3>5-5. \u8981\u4ef6\u3092\u6b20\u3044\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/h3>\n          <p>QFZP\u306e\u8981\u4ef6\u30921\u3064\u3067\u3082\u6e80\u305f\u3055\u306a\u304f\u306a\u308b\u3068\u3001<strong>\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u3001\u7d9a\u304f4\u4e8b\u696d\u5e74\u5ea6\uff08\u8a085\u5e74\u9593\uff09<\/strong>\u306f\u3001QFZP\u3068\u3057\u3066\u6271\u308f\u308c\u305a\u3001\u8ab2\u7a0e\u6240\u5f97\u5168\u4f53\u306b\u901a\u5e38\u306e\u7a0e\u7387\uff089%\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8981\u4ef6\u3092\u6b20\u304f\u4e3b\u306a\u539f\u56e0\u306f\u3001\u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96\u306e\u8d85\u904e\u3001\u5b9f\u4f53\u306e\u4e0d\u8db3\u3001\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u672a\u4f5c\u6210\u306a\u3069\u3067\u3059\u3002<\/p>\n\n          <div class=\"callout-box\">\n            <span class=\"callout-label\">Biz Easy Note<\/span>\n            <p>\u5224\u5b9a\u306e\u8a73\u3057\u3044\u624b\u9806\u306f\u3001<a href=\"https:\/\/bizeasy.co\/jp\/insights\/dmcc-qfzp-tax-guide\/\">DMCC\u4f01\u696d\u306eQFZP\u7a0e\u52d9\u30ac\u30a4\u30c9<\/a>\u3068<a href=\"https:\/\/bizeasy.co\/jp\/insights\/dafz-qfzp-tax\/\">DAFZ\u4f01\u696d\u306eQFZP\u7a0e\u52d9<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 6 -->\n      <div class=\"section-block\" id=\"section6\">\n        <span class=\"section-label\">06 \u2014 2026 Key Changes<\/span>\n        <h2 class=\"section-title\">2026\u5e74\u306e\u5236\u5ea6\u5909\u66f4\u3068\u6700\u65b0\u52d5\u5411<\/h2>\n        <div class=\"section-body\">\n          <p>2026\u5e74\u306f\u3001\u7f70\u5247\u306e\u6539\u6b63\u3001\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u306e\u958b\u59cb\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u5411\u3051\u7279\u4f8b\u306e\u671f\u9650\u5230\u6765\u304c\u91cd\u306a\u308b\u5e74\u3067\u3059\u3002<\/p>\n\n          <h3>6-1. \u7d0d\u4ed8\u9045\u5ef6\u306e\u7f70\u5247\u6539\u6b63\uff082026\u5e744\u670814\u65e5\u65bd\u884c\uff09<\/h3>\n          <p>\u95a3\u8b70\u6c7a\u5b9a2025\u5e74\u7b2c129\u53f7\u306b\u3088\u308a\u3001\u7a0e\u306e\u7d0d\u4ed8\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u304c\u6539\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u5f93\u6765\u306e\u300c\u671f\u9650\u7fcc\u65e5\u306b2%\u3001\u305d\u306e\u5f8c\u6bce\u67084%\u300d\u3068\u3044\u3046\u65b9\u5f0f\u306b\u4ee3\u308f\u308a\u30012026\u5e744\u670814\u65e5\u4ee5\u964d\u306f\u3001<strong>\u672a\u7d0d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u5e7414%\u306e\u7f70\u5247\u304c\u6708\u3054\u3068\u306b\u8a08\u4e0a<\/strong>\u3055\u308c\u308b\u65b9\u5f0f\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n          <h3>6-2. Small Business Relief\u306e\u671f\u9650\uff082026\u5e7412\u670831\u65e5\uff09<\/h3>\n          <p>UAE\u5c45\u4f4f\u8005\u3067\u3001\u5bfe\u8c61\u5e74\u5ea6\u3068\u524d\u5e74\u5ea6\u306e\u53ce\u5165\u304c\u3044\u305a\u308c\u3082AED 300\u4e07\u4ee5\u4e0b\u306e\u5834\u5408\u3001Small Business Relief\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\uff08\u8ca1\u52d9\u7701\u6c7a\u5b9a2023\u5e74\u7b2c73\u53f7\uff09\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001<strong>2026\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong>\u307e\u3067\u3067\u3059\u3002\u9069\u683c\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u6cd5\u4eba\u3068\u3001\u9023\u7d50\u58f2\u4e0aAED 31.5\u5104\u8d85\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u69cb\u6210\u4f1a\u793e\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n          <div class=\"alert-box\">\n            <span class=\"alert-label\">Alert<\/span>\n            <p>\u73fe\u884c\u306e\u898f\u5b9a\u3067\u306f\u30012027\u5e74\u4ee5\u964d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u306fSmall Business Relief\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5ef6\u9577\u306e\u6709\u7121\u306f\u8ca1\u52d9\u7701\u306e\u65b0\u3057\u3044\u6c7a\u5b9a\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5ef6\u9577\u304c\u306a\u3051\u308c\u3070\u3001\u5c0f\u898f\u6a21\u306a\u4f01\u696d\u3067\u3082\u901a\u5e38\u306e\u7a0e\u7387\u3067\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u8a66\u7b97\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n          <\/div>\n\n          <h3>6-3. \u79fb\u8ee2\u4fa1\u683c\uff1a\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u306e\u958b\u59cb<\/h3>\n          <p>FTA\u306f2025\u5e7412\u670830\u65e5\u3001\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08Advance Pricing Agreement\uff09\u306e\u30ac\u30a4\u30c9\u3092\u516c\u8868\u3057\u3001\u56fd\u5185\u306e\u4e00\u65b9\u7684APA\uff08Unilateral APA\uff09\u306e\u7533\u8acb\u53d7\u4ed8\u3092\u59cb\u3081\u307e\u3057\u305f\u3002\u95a2\u9023\u8005\u53d6\u5f15\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u3001FTA\u3068\u4e8b\u524d\u306b\u5408\u610f\u3057\u3066\u304a\u304f\u5236\u5ea6\u3067\u3059\u3002\u56fd\u5883\u3092\u8d8a\u3048\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306e\u4e00\u65b9\u7684APA\u306e\u958b\u59cb\u6642\u671f\u306f\u30012026\u5e74\u4e2d\u306b\u767a\u8868\u3055\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n          <div class=\"tip-box\">\n            <span class=\"tip-label\">Tip<\/span>\n            <p>APA\u306e\u5bfe\u8c61\u306f\u3001\u539f\u5247\u3068\u3057\u30661\u4e8b\u696d\u5e74\u5ea6\u3042\u305f\u308a\u306e\u5bfe\u8c61\u53d6\u5f15\u304cAED 1\u5104\u4ee5\u4e0a\u306e\u5834\u5408\u3067\u3059\u3002\u7533\u8acb\u306f\u3001\u5bfe\u8c61\u3068\u3059\u308b\u6700\u521d\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u59cb\u307e\u308b12\u304b\u6708\u4ee5\u4e0a\u524d\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u7533\u8acb\u624b\u6570\u6599\u306fAED 30,000\u3067\u3059\u3002\u53d6\u5f15\u898f\u6a21\u306e\u5927\u304d\u3044\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u308b\u624b\u6bb5\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n          <\/div>\n\n          <h3>6-4. DMTT\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u306f\u3059\u3067\u306b\u9069\u7528\u4e2d<\/h3>\n          <p>UAE\u306f\u3001\u9023\u7d50\u58f2\u4e0a<strong>\u20ac7.5\u5104\u4ee5\u4e0a<\/strong>\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u5bfe\u8c61\u306b\u3001<strong>2025\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong>\u304b\u3089\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30fb\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff08DMTT\uff09\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002UAE\u3067\u306e\u5b9f\u52b9\u7a0e\u7387\u304c15%\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u304cUAE\u3067\u8ffd\u52a0\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002QFZP\u306e0%\u512a\u9047\u3092\u53d7\u3051\u3066\u3044\u308b\u5b50\u4f1a\u793e\u3082\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002DMTT\u306e\u767b\u9332\u306f\u6cd5\u4eba\u7a0e\u306e\u767b\u9332\u3068\u306f\u5225\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n\n          <div class=\"callout-box\">\n            <span class=\"callout-label\">Biz Easy Note<\/span>\n            <p>\u5bfe\u8c61\u5224\u5b9a\u30fb\u767b\u9332\u671f\u9650\u30fb\u5f71\u97ff\u8a66\u7b97\u306f\u3001<a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-dmtt-compliance\/\">UAE DMTT\uff08Pillar Two\uff09\u5bfe\u5fdc\u652f\u63f4<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n          <\/div>\n\n          <h3>6-5. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7fa9\u52d9\u5316\uff082027\u5e74\u301c\uff09<\/h3>\n          <p>\u6cd5\u4eba\u7a0e\u3068\u4e26\u884c\u3057\u3066\u3001\u4f01\u696d\u9593\u53d6\u5f15\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff08E-Invoicing\uff09\u306e\u7fa9\u52d9\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u5e74\u5546AED 5,000\u4e07\u4ee5\u4e0a\u306e\u4f01\u696d\u306f2027\u5e741\u67081\u65e5\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u3001\u305d\u308c\u306b\u5148\u7acb\u3064ASP\uff08\u8a8d\u5b9a\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\uff09\u306e\u9078\u4efb\u671f\u9650\u306f2026\u5e7410\u670830\u65e5\u3067\u3059\u3002\u8a73\u3057\u304f\u306f<a class=\"inline-link\" href=\"https:\/\/bizeasy.co\/jp\/insights\/uae-e-invoicing\/\">UAE\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u7fa9\u52d9\u5316 \u5b8c\u5168\u30ac\u30a4\u30c9<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n          <div class=\"callout-box\">\n            <span class=\"callout-label\">Note<\/span>\n            <p>\u7d4c\u6e08\u5b9f\u4f53\u898f\u5236\uff08ESR\uff09\u306e\u5831\u544a\u7fa9\u52d9\u306f\u3001\u95a3\u8b70\u6c7a\u5b9a2024\u5e74\u7b2c98\u53f7\u306b\u3088\u308a\u30012022\u5e7412\u670831\u65e5\u3088\u308a\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 7 -->\n      <div class=\"section-block\" id=\"section7\">\n        <span class=\"section-label\">07 \u2014 Deadlines &amp; Filing<\/span>\n        <h2 class=\"section-title\">\u767b\u9332\u671f\u9650\u30fb\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h2>\n        <div class=\"section-body\">\n          <p>UAE\u6cd5\u4eba\u7a0e\u306e\u624b\u7d9a\u304d\u306b\u306f\u3001\u767b\u9332\u30fb\u7533\u544a\u30fb\u7d0d\u4ed8\u305d\u308c\u305e\u308c\u306b\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u7f70\u5247\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u624b\u7d9a\u304d<\/th>\n                  <th>\u671f\u9650<\/th>\n                  <th>\u5099\u8003<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u6cd5\u4eba\u7a0e\u767b\u9332<\/td><td>2024\u5e743\u67081\u65e5\u4ee5\u964d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8a2d\u7acb\u65e5\u304b\u30893\u304b\u6708\u4ee5\u5185\uff08FTA\u6c7a\u5b9a2024\u5e74\u7b2c3\u53f7\uff09<\/td><td>\u671f\u9650\u8d85\u904e\u6642\uff1aAED 10,000\u306e\u7f70\u5247<\/td><\/tr>\n                <tr><td>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/td><td>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c9\u304b\u6708\u4ee5\u5185<\/td><td>EmaraTax\u3067\u63d0\u51fa<\/td><\/tr>\n                <tr><td>\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8<\/td><td>\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c9\u304b\u6708\u4ee5\u5185<\/td><td>\u7533\u544a\u671f\u9650\u3068\u540c\u3058<\/td><\/tr>\n                <tr><td>\u79fb\u8ee2\u4fa1\u683c\u958b\u793a\u66f8\u985e<\/td><td>\u7533\u544a\u66f8\u3068\u3042\u308f\u305b\u3066\u63d0\u51fa<\/td><td>\u5bfe\u8c61\u3068\u306a\u308b\u95a2\u9023\u8005\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/td><\/tr>\n                <tr><td>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff08\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u30fb\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff09<\/td><td>FTA\u306e\u6c42\u3081\u304b\u308930\u65e5\u4ee5\u5185\u306b\u63d0\u51fa<\/td><td>\u4f5c\u6210\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u306f\u3001\u4e8b\u524d\u306b\u6574\u5099\u3057\u3066\u304a\u304f<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <div class=\"tip-box\">\n            <span class=\"tip-label\">Tip<\/span>\n            <p>UAE\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3068\u540c\u30583\u6708\u6c7a\u7b97\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u3001UAE\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f12\u670831\u65e5\u3067\u3059\u300212\u6708\u6c7a\u7b97\u306e\u5834\u5408\u306f\u7fcc\u5e749\u670830\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u78ba\u5b9a\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u6c7a\u7b97\u3068\u76e3\u67fb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u524d\u5012\u3057\u3067\u7d44\u3093\u3067\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 8 -->\n      <div class=\"section-block\" id=\"section8\">\n        <span class=\"section-label\">08 \u2014 Penalties<\/span>\n        <h2 class=\"section-title\">\u7f70\u5247\u306e\u8a73\u7d30<\/h2>\n        <div class=\"section-body\">\n          <p>UAE\u6cd5\u4eba\u7a0e\u306e\u7f70\u5247\u306f\u3001\u9055\u53cd\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u9055\u53cd\u5185\u5bb9<\/th>\n                  <th>\u7f70\u5247<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u767b\u9332\u671f\u9650\u306e\u8d85\u904e<\/td><td>AED 10,000\uff08\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6e1b\u514d\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3042\u308a\uff09<\/td><\/tr>\n                <tr><td>\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6<\/td><td>\u6700\u521d\u306e12\u304b\u6708\u306f1\u304b\u6708\u3054\u3068\u306bAED 500\u300113\u304b\u6708\u76ee\u4ee5\u964d\u306f1\u304b\u6708\u3054\u3068\u306bAED 1,000\uff08\u95a3\u8b70\u6c7a\u5b9a2023\u5e74\u7b2c75\u53f7\uff09<\/td><\/tr>\n                <tr><td>\u7d0d\u4ed8\u9045\u5ef6<\/td><td>2026\u5e744\u670814\u65e5\u4ee5\u964d\uff1a\u672a\u7d0d\u7a0e\u984d\u306b\u5bfe\u3057\u5e7414%\u3092\u6708\u3054\u3068\u306b\u8a08\u4e0a\uff08\u95a3\u8b70\u6c7a\u5b9a2025\u5e74\u7b2c129\u53f7\uff09<\/td><\/tr>\n                <tr><td>\u8aa4\u3063\u305f\u7533\u544a<\/td><td>\u9055\u53cd\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u305f\u7f70\u5247\u3002\u81ea\u4e3b\u4fee\u6b63\uff08Voluntary Disclosure\uff09\u306b\u3088\u308a\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u3042\u308a<\/td><\/tr>\n                <tr><td>\u5e33\u7c3f\u30fb\u8a18\u9332\u306e\u4fdd\u5b58\u7fa9\u52d9\u9055\u53cd<\/td><td>\u9055\u53cd\u306e\u5185\u5bb9\u3068\u56de\u6570\u306b\u5fdc\u3058\u305f\u7f70\u5247<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <div class=\"callout-box\">\n            <span class=\"callout-label\">Important<\/span>\n            <p>\u7f70\u5247\u306e\u91d1\u984d\u3068\u6e1b\u514d\u63aa\u7f6e\u306f\u6539\u6b63\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001FTA\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u6700\u65b0\u306e\u898f\u5b9a\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u904e\u53bb\u306e\u7533\u544a\u306b\u8aa4\u308a\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001FTA\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u4fee\u6b63\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7f70\u5247\u304c\u8efd\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 9 -->\n      <div class=\"section-block\" id=\"section9\">\n        <span class=\"section-label\">09 \u2014 Transfer Pricing<\/span>\n        <h2 class=\"section-title\">\u79fb\u8ee2\u4fa1\u683c\u3068\u95a2\u9023\u8005\u53d6\u5f15<\/h2>\n        <div class=\"section-body\">\n          <p>\u65e5\u672c\u672c\u793e\u304b\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u672c\u793e\u8cbb\u306e\u914d\u8ce6\u3001\u51fa\u5411\u8005\u306e\u4eba\u4ef6\u8cbb\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8cb8\u4ed8\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u89b3\u70b9\u3067\u8aac\u660e\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n          <div class=\"data-table-wrapper\">\n            <table class=\"data-table\">\n              <thead>\n                <tr>\n                  <th>\u6587\u66f8<\/th>\n                  <th>\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u4f01\u696d<\/th>\n                <\/tr>\n              <\/thead>\n              <tbody>\n                <tr><td>\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u30fb\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb<\/td><td>\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u5165\u304cAED 2\u5104\u4ee5\u4e0a\u306e\u4f01\u696d\u3001\u307e\u305f\u306f\u9023\u7d50\u58f2\u4e0aAED 31.5\u5104\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u69cb\u6210\u4f1a\u793e\uff08\u8ca1\u52d9\u7701\u6c7a\u5b9a2023\u5e74\u7b2c97\u53f7\uff09<\/td><\/tr>\n                <tr><td>\u79fb\u8ee2\u4fa1\u683c\u958b\u793a\u66f8\u985e<\/td><td>\u4e00\u5b9a\u306e\u95a2\u9023\u8005\u53d6\u5f15\u304c\u3042\u308b\u4f01\u696d\u304c\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3068\u3042\u308f\u305b\u3066\u63d0\u51fa<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n\n          <p>UAE\u652f\u5e97\u3084\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304c\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3082\u3001\u8ab2\u7a0e\u95a2\u4fc2\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a class=\"inline-link\" href=\"https:\/\/bizeasy.co\/jp\/insights\/uae-pe-representative-office\/\">UAE\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068PE\u8a8d\u5b9a\u30ea\u30b9\u30af\uff5c\u73fe\u5730\u6cd5\u4eba\u5316\u306e\u5224\u65ad\u57fa\u6e96<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 10 -->\n      <div class=\"section-block\" id=\"section10\">\n        <span class=\"section-label\">10 \u2014 Action Steps<\/span>\n        <h2 class=\"section-title\">\u65e5\u7cfb\u4f01\u696d\u306e\u5b9f\u52d9\u5bfe\u5fdc5\u30b9\u30c6\u30c3\u30d7<\/h2>\n        <div class=\"section-body\">\n          <p>UAE\u6cd5\u4eba\u7a0e\u306e\u5bfe\u5fdc\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u5b9f\u884c\u3059\u3079\u304d5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n\n          <ol class=\"numbered-list\">\n            <li>\n              <span class=\"nl-num\">1<\/span>\n              <span><strong>\u767b\u9332\u72b6\u6cc1\u3068\u7533\u544a\u671f\u9650\u306e\u78ba\u8a8d<\/strong>\uff1aFTA\u3078\u306e\u767b\u9332\u304c\u6e08\u3093\u3067\u3044\u308b\u304b\u3001\u767b\u9332\u5185\u5bb9\u304c\u6700\u65b0\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u81ea\u793e\u306e\u6c7a\u7b97\u671f\u304b\u3089\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\uff08\u671f\u672b\u304b\u30899\u304b\u6708\uff09\u3092\u78ba\u5b9a\u3057\u3001\u65e5\u672c\u306e\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u5225\u306b\u7ba1\u7406\u3057\u307e\u3059\u3002<\/span>\n            <\/li>\n            <li>\n              <span class=\"nl-num\">2<\/span>\n              <span><strong>QFZP\u8981\u4ef6\u306e\u6bce\u671f\u5224\u5b9a<\/strong>\uff1a\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306f\u3001\u5b9f\u4f53\u8981\u4ef6\u3001\u6240\u5f97\u306e\u533a\u5206\u3001\u30c7\u30df\u30cb\u30df\u30b9\u57fa\u6e96\u3001\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3092\u6bce\u671f\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8981\u4ef6\u3092\u6b20\u304f\u30685\u5e74\u95939%\u306b\u306a\u308b\u305f\u3081\u3001\u53d6\u5f15\u306e\u5909\u5316\u3092\u65e9\u3081\u306b\u628a\u63e1\u3057\u307e\u3059\u3002<\/span>\n            <\/li>\n            <li>\n              <span class=\"nl-num\">3<\/span>\n              <span><strong>Small Business Relief\u7d42\u4e86\u5f8c\u306e\u8a66\u7b97<\/strong>\uff1a\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u30012027\u5e74\u4ee5\u964d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d0d\u7a0e\u984d\u3092\u8a66\u7b97\u3057\u3001\u5ef6\u9577\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u4e8b\u52d9\u4f53\u5236\u3092\u6574\u3048\u307e\u3059\u3002<\/span>\n            <\/li>\n            <li>\n              <span class=\"nl-num\">4<\/span>\n              <span><strong>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6574\u5099\u3068APA\u306e\u691c\u8a0e<\/strong>\uff1a\u672c\u793e\u3068\u306e\u53d6\u5f15\u306e\u4fa1\u683c\u8a2d\u5b9a\u3092\u6587\u66f8\u5316\u3057\u307e\u3059\u3002\u5bfe\u8c61\u53d6\u5f15\u306e\u898f\u6a21\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u3001APA\u306e\u7533\u8acb\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002<\/span>\n            <\/li>\n            <li>\n              <span class=\"nl-num\">5<\/span>\n              <span><strong>DMTT\u3068\u65e5\u672c\u306e\u7a0e\u5236\u3078\u306e\u5f71\u97ff\u78ba\u8a8d<\/strong>\uff1a\u9023\u7d50\u58f2\u4e0a\u20ac7.5\u5104\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u306f\u3001DMTT\u306e\u767b\u9332\u3068\u5f71\u97ff\u8a66\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001UAE\u5b50\u4f1a\u793e\u306e\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u65e5\u672c\u306e\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span>\n            <\/li>\n          <\/ol>\n        <\/div>\n      <\/div>\n\n      <!-- SECTION 11 - FAQ -->\n      <div class=\"section-block\" id=\"section11\">\n        <span class=\"section-label\">11 \u2014 FAQ<\/span>\n        <h2 class=\"section-title\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n        <div class=\"section-body\">\n          <div class=\"faq-list\">\n            <details>\n              <summary>UAE\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/summary>\n              <div class=\"answer\">\n                <p>\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061AED 375,000\u4ee5\u4e0b\u306e\u90e8\u5206\u306f0%\u3001\u8d85\u3048\u308b\u90e8\u5206\u306f9%\u3067\u3059\u3002\u9069\u683c\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u6cd5\u4eba\uff08QFZP\uff09\u306e\u9069\u683c\u6240\u5f97\u306f0%\u3001\u9023\u7d50\u58f2\u4e0a\u20ac7.5\u5104\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u3001\u5b9f\u52b9\u7a0e\u738715%\u307e\u3067\u306eDMTT\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n              <\/div>\n            <\/details>\n\n            <details>\n              <summary>\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306f\u6cd5\u4eba\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u304b\uff1f<\/summary>\n              <div class=\"answer\">\n                <p>\u81ea\u52d5\u7684\u306b\u306f\u514d\u9664\u3055\u308c\u307e\u305b\u3093\u3002QFZP\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u6240\u5f97\u304c0%\u306b\u306a\u308a\u307e\u3059\u3002\u975e\u9069\u683c\u6240\u5f97\u306b\u306f9%\u304c\u8ab2\u3055\u308c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u308b\u3068\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u7d9a\u304f4\u4e8b\u696d\u5e74\u5ea6\u306f9%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u3082\u767b\u9332\u3068\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n              <\/div>\n            <\/details>\n\n            <details>\n              <summary>UAE\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/summary>\n              <div class=\"answer\">\n                <p>\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u3044\u305a\u308c\u3082\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c9\u304b\u6708\u4ee5\u5185\u3067\u3059\u300212\u6708\u6c7a\u7b97\u306e\u5834\u5408\u306f\u7fcc\u5e749\u670830\u65e5\u30013\u6708\u6c7a\u7b97\u306e\u5834\u5408\u306f\u540c\u5e7412\u670831\u65e5\u304c\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n              <\/div>\n            <\/details>\n\n            <details>\n              <summary>2026\u5e74\u306eUAE\u6cd5\u4eba\u7a0e\u3067\u4f55\u304c\u5909\u308f\u308a\u307e\u3057\u305f\u304b\uff1f<\/summary>\n              <div class=\"answer\">\n                <p>2026\u5e744\u670814\u65e5\u304b\u3089\u3001\u7d0d\u4ed8\u9045\u5ef6\u306e\u7f70\u5247\u304c\u5e7414%\uff08\u6708\u3054\u3068\u306b\u8a08\u4e0a\uff09\u306b\u6539\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u3001FTA\u304c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u306e\u30ac\u30a4\u30c9\u3092\u516c\u8868\u3057\u3001\u56fd\u5185\u306e\u4e00\u65b9\u7684APA\u306e\u7533\u8acb\u53d7\u4ed8\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002Small Business Relief\u306f\u3001\u73fe\u884c\u898f\u5b9a\u3067\u306f2026\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n              <\/div>\n            <\/details>\n\n            <details>\n              <summary>UAE\u6cd5\u4eba\u7a0e\u306e\u767b\u9332\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/summary>\n              <div class=\"answer\">\n                <p>2024\u5e743\u67081\u65e5\u4ee5\u964d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8a2d\u7acb\u65e5\u304b\u30893\u304b\u6708\u4ee5\u5185\u306b\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u308b\u3068AED 10,000\u306e\u7f70\u5247\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n              <\/div>\n            <\/details>\n\n            <details>\n              <summary>\u65e5\u7cfb\u4f01\u696d\u304cUAE\u6cd5\u4eba\u7a0e\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\uff1f<\/summary>\n              <div class=\"answer\">\n                <p>\u767b\u9332\u72b6\u6cc1\u306e\u78ba\u8a8d\u3001QFZP\u8981\u4ef6\u306e\u6bce\u671f\u5224\u5b9a\u3001\u672c\u793e\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6574\u5099\u30013\u6708\u6c7a\u7b97\u306e\u5834\u5408\u306e12\u670831\u65e5\u306e\u7533\u544a\u671f\u9650\u306e\u7ba1\u7406\u3001\u9023\u7d50\u58f2\u4e0a\u20ac7.5\u5104\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u306fDMTT\u306e\u5bfe\u5fdc\u304c\u91cd\u8981\u3067\u3059\u3002\u7533\u544a\u306e\u4ee3\u884c\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-corporate-income-tax-compliance\/\">UAE\u6cd5\u4eba\u7a0e \u7533\u544a\u4ee3\u884c\u30fb\u767b\u9332\u652f\u63f4<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n              <\/div>\n            <\/details>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <!-- FINAL SUMMARY BLOCK -->\n      <div class=\"summary-block\" id=\"final-summary\">\n        <span class=\"summary-label\">Summary<\/span>\n        <p>UAE\u6cd5\u4eba\u7a0e\u306f\u3001\u8ab2\u7a0e\u6240\u5f97AED 375,000\u8d85\u306e\u90e8\u5206\u306b9%\u3068\u3044\u3046\u4f4e\u3044\u7a0e\u7387\u3092\u7dad\u6301\u3057\u3064\u3064\u30012026\u5e74\u306f\u5ef6\u6ede\u7f70\u5247\u306e\u6539\u6b63\u3001APA\u306e\u958b\u59cb\u3001Small Business Relief\u306e\u671f\u9650\u5230\u6765\u3068\u3001\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u5909\u66f4\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306fQFZP\u306e\u6bce\u671f\u5224\u5b9a\u304c\u6b20\u304b\u305b\u305a\u3001\u65e5\u7cfb\u4f01\u696d\u306f\u7533\u544a\u671f\u9650\u306e\u7ba1\u7406\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6574\u5099\u3001DMTT\u3078\u306e\u5bfe\u5fdc\u3092\u542b\u30805\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u65e9\u3081\u306b\u5b9f\u884c\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n      <\/div>\n\n      <!-- SOURCES -->\n      <div class=\"sources\">\n        <strong>Sources<\/strong>\n        \u9023\u90a6\u653f\u4ee4\u6cd52022\u5e74\u7b2c47\u53f7\uff08\u6cd5\u4eba\u7a0e\u6cd5\uff09\uff0f\u95a3\u8b70\u6c7a\u5b9a2022\u5e74\u7b2c116\u53f7\uff08\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u6e96\u984d\uff09\uff0f\u8ca1\u52d9\u7701\u6c7a\u5b9a2023\u5e74\u7b2c73\u53f7\uff08Small Business Relief\uff09\uff0f\u8ca1\u52d9\u7701\u6c7a\u5b9a2023\u5e74\u7b2c97\u53f7\uff08\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff09\uff0f\u95a3\u8b70\u6c7a\u5b9a2023\u5e74\u7b2c75\u53f7\u30fb2025\u5e74\u7b2c129\u53f7\uff08\u884c\u653f\u7f70\uff09\uff0f\u95a3\u8b70\u6c7a\u5b9a2024\u5e74\u7b2c98\u53f7\uff08ESR\uff09\uff0fFTA\u6c7a\u5b9a2024\u5e74\u7b2c3\u53f7\uff08\u767b\u9332\u671f\u9650\uff09\uff0fFTA\u300cAdvance Pricing Agreements Corporate Tax Guide\u300d\uff082025\u5e7412\u6708\uff09\n      <\/div>\n\n      <!-- CTA BLOCK -->\n      <div class=\"cta-block\" id=\"cta-section\">\n        <span class=\"cta-label\">Contact Biz Easy<\/span>\n        <h3 class=\"cta-title\">UAE\u6cd5\u4eba\u7a0e\u306e\u3053\u3068\u306a\u3089\u3001Biz Easy\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/h3>\n        <span class=\"cta-sub\">\u6cd5\u4eba\u7a0e\u767b\u9332\u30fb\u7533\u544a\u4ee3\u884c\u30fbQFZP\u5224\u5b9a\u30fb\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u30fbDMTT\u5bfe\u5fdc\u307e\u3067\u3001UAE\u7a0e\u52d9\u306e\u5b9f\u52d9\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u63f4\u3057\u307e\u3059\u3002<\/span>\n        <div class=\"cta-tags\">\n          <span class=\"cta-tag\">\u6cd5\u4eba\u7a0e\u767b\u9332<\/span>\n          <span class=\"cta-tag\">\u7533\u544a\u30fb\u7d0d\u4ed8\u4ee3\u884c<\/span>\n          <span class=\"cta-tag\">QFZP\u5224\u5b9a<\/span>\n          <span class=\"cta-tag\">\u79fb\u8ee2\u4fa1\u683c<\/span>\n        <\/div>\n        <button class=\"cta-btn be-modal-trigger\">\u7121\u6599\u76f8\u8ac7\u306f\u3053\u3061\u3089 \u2192<\/button>\n        <span class=\"cta-sublink\"><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-corporate-income-tax-compliance\/\">UAE\u6cd5\u4eba\u7a0e \u7533\u544a\u4ee3\u884c\u30fb\u767b\u9332\u652f\u63f4\u306e\u8a73\u7d30\u3092\u898b\u308b<\/a><\/span>\n      <\/div>\n\n    <\/main>\n\n    <!-- SIDEBAR -->\n    <div class=\"be-insight-sidebar\">\n      <!-- TOC -->\n      <div class=\"sb-toc\">\n        <ul class=\"toc-list\">\n          <li><a href=\"#section1\">Executive Summary<\/a><\/li>\n          <li><a href=\"#section2\">UAE\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306e\u6982\u8981<\/a><\/li>\n          <li><a href=\"#section3\">\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3068\u514d\u7a0e\u5bfe\u8c61\u8005<\/a><\/li>\n          <li><a href=\"#section4\">\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97<\/a><\/li>\n          <li><a href=\"#section5\">\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e<\/a><\/li>\n          <li><a href=\"#section6\">2026\u5e74\u306e\u5236\u5ea6\u5909\u66f4<\/a><\/li>\n          <li><a href=\"#section7\">\u767b\u9332\u671f\u9650\u30fb\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/a><\/li>\n          <li><a href=\"#section8\">\u7f70\u5247\u306e\u8a73\u7d30<\/a><\/li>\n          <li><a href=\"#section9\">\u79fb\u8ee2\u4fa1\u683c\u3068\u95a2\u9023\u8005\u53d6\u5f15<\/a><\/li>\n          <li><a href=\"#section10\">\u65e5\u7cfb\u4f01\u696d\u306e\u5b9f\u52d9\u5bfe\u5fdc5\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n          <li><a href=\"#section11\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li>\n        <\/ul>\n      <\/div>\n\n      <!-- RELATED SERVICES -->\n      <div class=\"sb-card\">\n        <div class=\"sb-hd\"><span class=\"sb-hd-title\">\u95a2\u9023\u30b5\u30fc\u30d3\u30b9<\/span><\/div>\n        <div class=\"sb-body\">\n          <ul class=\"sb-service-list\">\n            <li><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-corporate-income-tax-compliance\/\">UAE\u6cd5\u4eba\u7a0e \u7533\u544a\u4ee3\u884c\u30fb\u767b\u9332\u652f\u63f4<\/a><\/li>\n            <li><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-dmtt-compliance\/\">UAE DMTT\u5bfe\u5fdc\u652f\u63f4<\/a><\/li>\n            <li><a href=\"https:\/\/bizeasy.co\/jp\/service\/transferpricing-pe\/\">\u79fb\u8ee2\u4fa1\u683c\u30fbPE\u30fb\u56fd\u969b\u7a0e\u5236\u5bfe\u5fdc<\/a><\/li>\n            <li><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-vat-compliance\/\">UAE VAT \u4ed8\u52a0\u4fa1\u5024\u7a0e\u5bfe\u5fdc<\/a><\/li>\n          <\/ul>\n        <\/div>\n      <\/div>\n\n      <!-- RELATED INSIGHTS -->\n      <style id=\"berc-card-css\">:where(.berc-card){background:#fff;border-radius:8px;box-shadow:0 2px 12px rgba(20,52,68,.08);overflow:hidden;margin-bottom:14px;font-family:\"DM Sans\",\"Noto Sans JP\",sans-serif}:where(.berc-card) :where(.sb-hd){background:#143444;padding:10px 18px}:where(.berc-card) :where(.sb-hd-title){font-size:11px;font-weight:700;color:#fff;letter-spacing:.04em}:where(.berc-card) :where(.sb-body){padding:14px 18px}:where(.berc-card) :where(ul){list-style:none;margin:0;padding:0}:where(.berc-card) :where(li){border-bottom:1px solid #E0DBD4}:where(.berc-card) :where(li:last-child){border-bottom:none}:where(.berc-card) :where(a){display:block;padding:10px 0;font-size:12px;line-height:1.6;color:#143444;font-weight:500;text-decoration:none}:where(.berc-card) :where(a:hover){color:#B79F82}:where(.berc-card) :where(.sb-news-meta){display:block;font-size:10px;color:#5c6b72;margin-top:2px}:where(.berc-card) :where(.insights-icon){font-size:8.5px;font-weight:700;padding:2px 6px;border-radius:3px;background:#B79F82;color:#fff;margin-left:6px}<\/style><div class=\"sb-card berc-card berc-insights\"><div class=\"sb-hd\"><div class=\"sb-hd-title\">\u95a2\u9023\u30a4\u30f3\u30b5\u30a4\u30c8<\/div><\/div><div class=\"sb-body\"><ul class=\"sb-insights-list\"><li><a href=\"https:\/\/bizeasy.co\/jp\/insights\/uae-executive-remuneration-corporate-tax\/\">UAE\u6cd5\u4eba\u7a0e\u3068\u5f79\u54e1\u5831\u916c\uff5c\u73fe\u5730\u793e\u9577\u306e\u7d66\u4e0e\u8a2d\u5b9a\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"https:\/\/bizeasy.co\/jp\/insights\/uae-einvoicing-decision-points\/\">UAE E-invoicing\u7fa9\u52d9\u5316\u2014\u2014\u30d1\u30a4\u30ed\u30c3\u30c8\u5f8c\u306b\u5224\u65ad\u3059\u3079\u304d\u8ad6\u70b9<\/a><\/li><li><a href=\"https:\/\/bizeasy.co\/jp\/insights\/uae-pe-representative-office\/\">UAE\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3068PE\u8a8d\u5b9a\u30ea\u30b9\u30af\uff5c\u73fe\u5730\u6cd5\u4eba\u5316\u306e\u5224\u65ad\u57fa\u6e96<\/a><\/li><\/ul><\/div><\/div><div class=\"sb-card berc-card berc-news\"><div class=\"sb-hd\"><div class=\"sb-hd-title\">\u95a2\u9023\u30cb\u30e5\u30fc\u30b9<\/div><\/div><div class=\"sb-body\"><ul class=\"sb-news-list\"><li><a href=\"https:\/\/bizeasy.co\/jp\/news\/report-20260804\/\">\u3010\u30bb\u30df\u30ca\u30fc\u30ec\u30dd\u30fc\u30c8\u3011\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u62bc\u3055\u3048\u308b\u3079\u304d\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068UAE DMTT<span class=\"sb-news-meta\">2026 \/ 08 \/ 04<\/span><\/a><\/li><li><a href=\"https:\/\/bizeasy.co\/jp\/news\/report-20260714\/\">\u3010\u30bb\u30df\u30ca\u30fc\u958b\u50ac\u3011\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u62bc\u3055\u3048\u308b\u3079\u304d\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068UAE DMTT<span class=\"sb-news-meta\">2026 \/ 07 \/ 14<\/span><\/a><\/li><li><a href=\"https:\/\/bizeasy.co\/jp\/news\/report-20260528\/\">\u3010\u958b\u50ac\u5831\u544a\u3011UAE E-Invoicing\u30bb\u30df\u30ca\u30fc\uff082026\/5\/21\uff09\uff5c\u53c2\u52a0\u8005\u30c7\u30fc\u30bf\u3068\u8cea\u7591\u5fdc\u7b54<span class=\"sb-news-meta\">2026 \/ 05 \/ 28<\/span><\/a><\/li><\/ul><\/div><\/div><div class=\"sb-card berc-card berc-services\"><div class=\"sb-hd\"><div class=\"sb-hd-title\">\u95a2\u9023\u30b5\u30fc\u30d3\u30b9<\/div><\/div><div class=\"sb-body\"><ul class=\"sb-service-list\"><li><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-dmtt-compliance\/\">UAE DMTT\uff08\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff09\u5bfe\u5fdc\u652f\u63f4<\/a><\/li><li><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-vat-compliance\/\">UAE VAT \u4ed8\u52a0\u4fa1\u5024\u7a0e\u5bfe\u5fdc<\/a><\/li><li><a href=\"https:\/\/bizeasy.co\/jp\/service\/uae-corporate-income-tax-compliance\/\">UAE \u6cd5\u4eba\u7a0e\u5bfe\u5fdc<\/a><\/li><\/ul><\/div><\/div><div class=\"sb-card berc-card berc-cases\"><div class=\"sb-hd\"><div class=\"sb-hd-title\">\u95a2\u9023\u4e8b\u4f8b<\/div><\/div><div class=\"sb-body\"><ul class=\"sb-cs-list\"><li><a href=\"https:\/\/bizeasy.co\/jp\/case-study\/cs103\/\">UAE 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href=\"https:\/\/bizeasy.co\/jp\/whitepaper\/wp103\/\">UAE\u306eDMTT\u3092\u8aad\u307f\u89e3\u304f_\u30db\u30ef\u30a4\u30c8\u30da\u30fc\u30d1\u30fc<span class=\"sb-news-meta\">WP-103 \u00b7 \u4f1a\u8a08\u30fb\u7a0e\u52d9 \u00b7 \u8a73\u3057\u304f\u898b\u308b<\/span><\/a><\/li><\/ul><\/div><\/div> <div class=\"sb-cta\">\n        <p>\u4e2d\u6771\u30fb\u30a2\u30d5\u30ea\u30ab\u306e\u5c02\u9580\u77e5\u898b\u3067<br>\u3042\u306a\u305f\u306e\u4e8b\u696d\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/p>\n        <button class=\"cta-btn be-modal-trigger\">\u304a\u554f\u3044\u5408\u308f\u305b<\/button>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- ZOHO MODAL -->\n<div class=\"be-zoho-overlay\" id=\"beZohoModal\">\n  <div class=\"be-zoho-inner\">\n    <div class=\"be-zoho-header\">\n      <span class=\"label-en\">FREE CONSULTATION<\/span>\n      <strong>\u7121\u6599\u76f8\u8ac7\u3092\u4e88\u7d04\u3059\u308b<\/strong>\n      <button class=\"be-zoho-close\" 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2026 Executive Summary UAE\u6cd5\u4eba\u7a0e\uff08Corporate Tax\uff09\u306f\u30012023\u5e746\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061AED 375,000\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b9%\u304c\u8ab2\u3055\u308c\u3001\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u306fQFZP\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u6240\u5f97\u304c0%\u306b\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c9\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002 2026\u5e74\u306f\u3001\u7d0d\u4ed8\u9045\u5ef6\u306e\u7f70\u5247\u304c\u5e7414%\u306b\u6539\u3081\u3089\u308c\u305f\u307b\u304b\u3001\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u304c\u59cb\u307e\u308a\u3001Small Business Relief\u3082\u73fe\u884c\u898f\u5b9a\u306e\u671f\u9650\u3092\u8fce\u3048\u307e\u3059\u3002\u672c\u30ac\u30a4\u30c9\u3067\u306f\u3001\u5236\u5ea6\u306e\u5168\u4f53\u50cf\u3068\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u5b9f\u884c\u3059\u3079\u304d5\u3064\u306e\u5bfe\u5fdc\u30b9\u30c6\u30c3\u30d7\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 Disclaimer 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All rights reserved. Share LinkedIn X Copy Link 01 \u2014 Executive Summary \u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30b5\u30de\u30ea\u30fc UAE\u6cd5\u4eba\u7a0e\u306f2023\u5e746\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3002\u8ab2\u7a0e\u6240\u5f97AED 375,000\u8d85\u306e\u90e8\u5206\u306b9% \u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u4f01\u696d\u3082\u767b\u9332\u30fb\u7533\u544a\u304c\u5fc5\u8981\u3002QFZP\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u6240\u5f97\u304c0% \u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c9\u304b\u6708\u4ee5\u5185\u30023\u6708\u6c7a\u7b97\u306e\u5b50\u4f1a\u793e\u306f12\u670831\u65e5\u304c\u671f\u9650 2026\u5e74\u306f\u3001\u5ef6\u6ede\u7f70\u5247\u306e\u6539\u6b63\uff08\u5e7414%\uff09\u3001APA\u306e\u958b\u59cb\u3001Small Business Relief\u306e\u671f\u9650\u5230\u6765\u304c\u91cd\u306a\u308b\u8ee2\u63db\u671f 02 \u2014<\/p>\n","protected":false},"author":3,"featured_media":9744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[373,688,629],"tags":[],"be_service_area":[705],"be_region":[712,710,711,709,713],"be_freezone":[],"class_list":["post-9743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","category-uae-jp","category-accounting-tax-jp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u30102026\u5e74\u6700\u65b0\u7248\u3011UAE\u6cd5\u4eba\u7a0e\uff08\u30c9\u30d0\u30a4\u6cd5\u4eba\u7a0e\uff09\u5b8c\u5168\u30ac\u30a4\u30c9\uff5c\u7a0e\u7387\u30fbQFZP\u30fb\u7533\u544a\u671f\u9650\u30fb\u7f70\u5247\uff5cBiz Easy INSIGHTS<\/title>\n<meta name=\"description\" content=\"UAE\u6cd5\u4eba\u7a0e\uff08Corporate 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