{"id":440,"date":"2017-02-25T10:14:59","date_gmt":"2017-02-25T01:14:59","guid":{"rendered":"http:\/\/if8.sub.jp\/chinese\/?p=440"},"modified":"2019-01-04T23:54:27","modified_gmt":"2019-01-04T14:54:27","slug":"post-440","status":"publish","type":"post","link":"https:\/\/english.if8x.com\/?p=440","title":{"rendered":"Deemed dividend\uff08\u307f\u306a\u3057\u914d\u5f53\uff09\u306e\u610f\u5473\u3068\u305d\u306e\u89e3\u8aac"},"content":{"rendered":"<div class=\"b2705c806fd59a6ea7811616cd86726b\" data-index=\"1\" style=\"float: none; margin:10px 0 10px 0; text-align:center;\">\n<script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- if8x English link up -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-9170790507767546\"\r\n     data-ad-slot=\"7291271970\"\r\n     data-ad-format=\"link\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script>\n<\/div>\n<p>\u82f1\u8a9e\u3067\u8a00\u3046\u3068\u300c\u307f\u306a\u3057\u914d\u5f53\u300d\u306f\u3001\u305d\u306e\u307e\u307e\u76f4\u8a33\u3067\u3082\u540c\u3058\u3067\u201cDeemed dividend\u201d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u300cDeem\u300d\u306f\u300c\u301c\u306e\u3088\u3046\u306a\u300d\u3068\u3044\u3046\u610f\u5473\u306a\u306e\u3067\u3001\u914d\u5f53\u3092\u610f\u5473\u3059\u308bdividend\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u201cDeemed dividend\u201d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307f\u306a\u3057\u914d\u5f53\u3068\u306f\u3001\u8d85\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u3068\u300c\u914d\u5f53\u3058\u3083\u306a\u3044\u3051\u3069\u3001\u914d\u5f53\u6271\u3044\u306b\u3057\u3066\u3001\u305d\u306e\u5206\u306e\u6240\u5f97\u7a0e\u3092\u8ab2\u7a0e\u3057\u3061\u3083\u3046\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/p>\n<p>\u3069\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u300c\u307f\u306a\u3057\u914d\u5f53\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u4f7f\u308f\u308c\u308b\u306e\u304b\u306f\u3001\u4ee5\u4e0b\u3092\u8aad\u3093\u3067\u3044\u3051\u3070\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><BR><BR><\/p>\n<h3>\u914d\u5f53\u91d1\u3068\u306f\u4f55\u304b\uff1f<\/h3>\n<p>\u307e\u305a\u914d\u5f53\u91d1\u3068\u306f\u4f55\u305e\u3084\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u7686\u3055\u3093\u3088\u304f\u3054\u5b58\u77e5\u306e\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306e\u5206\u914d\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u304c\u914d\u5f53\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u4e00\u5f8b20.315%\uff08\u6240\u5f97\u7a0e+\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315%\u3001\u4f4f\u6c11\u7a0e5%\uff09\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3068\u3044\u3046\u306e\u306f\u3001\u914d\u5f53\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u304f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u7a0e\u91d1\u3092\u5f15\u304b\u308c\u305f\u5206\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u914d\u5f53\u91d1\u306b\u306f\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u306f\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u3067\u8a00\u3046\u3068\u3001\u914d\u5f53\u91d1\u304c100\u5186\u306e\u5834\u5408\u3001\u7a0e\u91d1\u3067\u7d0420\u5186\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u306e\u3067\u3001\u624b\u5143\u306b\u53d7\u3051\u53d6\u308b\u5206\u306f80\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u300c\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u8a08\u7b97\u300d\u306f\u3001\u96e3\u3057\u304f\u3044\u3046\u3068\u7a0e\u52d9\u4f1a\u8a08\u306e\u8a71\u306b\u306a\u308a\u3001\u5c02\u9580\u7528\u8a9e\u3067\u306f\u300c\u76ca\u91d1\u4e0d\u7b97\u5165\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u914d\u5f53\u91d1\u3092\u3082\u3089\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5206\u306f\u6cd5\u4eba\u7a0e\u304c\u639b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u5b8c\u5168\u5b50\u4f1a\u793e\u6cd5\u4eba\u682a\u5f0f\u3001\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u306b\u5bfe\u3059\u308b\u914d\u5f53\u91d1\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5272\u5408\u306f100\uff05\u3067\u3059\u304c\u3001\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u54085%\u8d85\u3067\u304b\u30641\/3\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u5272\u5408\u306f50\uff05\u3001\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u54085%\u4ee5\u4e0b\u306e\u975e\u652f\u914d\u76ee\u7684\u682a\u5f0f\u7b49\u306f\u76ca\u91d1\u4e0d\u7b97\u5165\u5272\u5408\u306f20\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5143\u3005\u3001\u914d\u5f53\u91d1\u3092\u51fa\u3057\u305f\u4f1a\u793e\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\uff11\u3064\u306e\u4e8b\u696d\u304b\u3089\u5f97\u3089\u308c\u305f\u5229\u76ca\u306b\uff12\u56de\u8ab2\u7a0e\u3059\u308b\u306e\u306f\u30aa\u30ab\u30b7\u30a4\u3067\u3059\u304b\u3089\u306d\u3002<\/p>\n<p>\u4f73\u5883\u306b\u5165\u308a\u307e\u3057\u305f\u304c\u3001<\/p>\n<h3>\u300c\u307f\u306a\u3057\u914d\u5f53\u300d\u3092\u8d85\u30a6\u30eb\u30c8\u30e9\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u3068<\/h3>\n<p>\u682a\u4e3b\u304b\u3089\uff08\u914d\u5f53\u91d1\u3058\u3083\u306a\u3044\u3051\u3069\uff09\u51fa\u8cc7\u3068\u3057\u3066\u304a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u914d\u5f53\u3092\u3082\u3089\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u306e\u3067\u3001\u307f\u306a\u3057\u914d\u5f53\u306f\u300c\u914d\u5f53\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u914d\u5f53\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff01<\/p>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f\u3001\u4f55\u3089\u304b\u306e\u4e8b\u60c5\u3067\u4f1a\u793e\u304b\u3089\u682a\u4e3b\u306b\u300c\u73fe\u91d1\u3084\u682a\u5f0f\u300d\u306a\u3069\u304c\u6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\/>\n\u300c\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u300d\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u306e\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u300d\u300c\u4f1a\u793e\u89e3\u6563\u306b\u969b\u3057\u3066\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u300d<\/p>\n<p>\uff12\uff0e\u7d44\u7e54\u518d\u7de8\u306e\u969b\u306b\u682a\u4e3b\u304c\u5225\u4f1a\u793e\u306e\u682a\u5f0f\u3084\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b<br 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