ᴗ䛚䜘䜃ᾘ㈝⪅㻌 䝬䜲䞁䝗䛻ྥ䛡䛯㉃䛡 2015/16 䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 䜶䜾䝊䜽䝔䜱䝤䝃䝬䝸䞊 ᴗ䛚䜘䜃ᾘ㈝⪅䝬䜲䞁䝗䛻ྥ䛡䛯㉃䛡 ey.com/au/federalbudget 䜸䞊䝇䝖䝷䝸䜰㐃㑥ᨻᗓ䛿䚸ᑠつᶍᴗ䜈䛾่⃭䜢䛘䜛 㐺ᗘ䛾㈈ᨻ䝟䝑䜿䞊䝆䛜䚸㔠⼥่⃭⟇䛻䜒ᛂ䛘䜛䛣䛸䛾䛺 䛛䛳䛯ᬒẼ䛾ᅇ䛻ⅆ䜢䛴䛡䜛䛣䛸䛻㉃䛡䛶䛔䜛䚹ண⟬ 䛿䚸䜸䞊䝇䝖䝷䝸䜰⤒῭䛾ᑗ᮶䛻䛚䛡䜛ᡂ㛗䛻䜃䛝䛺 ↔Ⅼ䜢ᙜ䛶䛶䛚䜚䚸ᑗ᮶䛾⤒῭ᡂ㛗䛾84%䛜䚸ᚋ㻟ᖺ㛫䛾 㠀㖔ᴗศ㔝䜈䛾ᢞ㈨䛻䜘䛳䛶䜒䛯䜙䛥䜜䜛䛸ண䛧䛶䛔䜛䚹 ṓฟ๐ῶ䜘䜚䜒⏕⏘ᛶ䛚䜘䜃ᴗཧධ䛾ᨵၿ䛻ᑐ䛩䜛ᢞ㈨䛻㔜Ⅼ䜢⨨䛔䛶䛔䜛䛾 䛿Ḽ㏄䛩䜉䛝⟇䛷䛒䜛䚹 ᑠᴗ䛚䜘䜃᪂⯆ᴗ䛿䚸䝇䝍䞊䝖䜰䝑䝥䛻ᑐ䛩䜛ῶ⛯䚸ຍ㏿ൾ༷䚸༶ൾ༷䛾ඃ 㐝ᥐ⨨䜢ཷ䛡䜛䛸䛸䜒䛻ົᡭ⥆䛜ᢚ䛘䜙䜜䜛䚹౪⤥⪅䛿㐃㙐ຠᯝ䛻䜘䜚ᜠᜨ䛜䜒 䛯䜙䛥䜜䜛䚹 ຍ䛘䛶䚸ண⟬䛿䚸ከᅜ⡠ᴗ䛻䜘䜛⛒⛯ᅇ㑊䛻ᑐฎ䛩䜛䛣䛸䜢ᙉㄪ䛧䛶䛔䜛䚹䜎 䛯䚸ண⟬䛿䚸ᾏእ䛚䜘䜃ᅜෆ䛾䝕䝆䝍䝹䞉䝁䞁䝔䞁䝒౪⤥⪅㛫䛾ᾘ㈝⛯䠄㻳㻿㼀䠅䛾᮲ ௳䛾ᆒ➼䜢ⲡ䛸䛧䛶ྵ䜑䛶䛔䜛䚹 ୍᪉䛷䚸ண⟬䛿䚸⟇䛾ᙳ㡪䛜ཬ䜀䛺䛔እ㒊せᅉ䛻䛝䛟౫Ꮡ䛧䛶䛔䜛䚹䜲䞁䝣䝺 ⋡䛿పཎἜ౯᱁䛻ᙳ㡪䜢ཷ䛡䜛䛸䛸䜒䛻䚸⤒῭ᡂ㛗䛿せ䛺㈠᫆┦ᡭᅜ䛾ᬒẼᨵ ၿ䛻౫Ꮡ䛧䛶䛔䜛䚹䛥䜙䛻ṓධ䛿ྡ┠ᡤᚓ䛾ቑຍ䛻ᛂ䛨䛶ᡤᚓ⛯⋡䛜㧗䛟䛺䜛䝤䝷 䜿䝑䝖䜽䝸䞊䝥⌧㇟䛻䜘䜚䜒䛯䜙䛥䜜䛶䛔䜛䚹 䛥䜙䛻ண⟬䛻䜘䜚䚸ᴗ䛜䛚䛛䜜䛶䛔䜛⎔ቃ䛜䛝䛟ኚ䛩䜛䛣䛸䛿䛺䛔䚹㔠 䛚䜘䜃Ⅽ᭰┦ሙ䛿ᴗ䛾ᢞ㈨䜢䜃㎸䜐䛻䛿༑ศ䛷䛿䛺䛔ྍ⬟ᛶ䛜䛒䜚䚸ḟ䛾 ၥ䛜ṧ䜛䚹ᴗ䛿䜸䞊䝇䝖䝷䝸䜰ᨻᗓ䛜☜ಙ䛧䛶䛔䜛㏻䜚䛻2/3䛾㖔ᴗศ㔝䛾 ᢞ㈨䜢㠀㖔ᴗศ㔝䜈䛾ᢞ㈨䛻⨨䛝䛘䜛䛸ಙ䛨䜛䛰䜝䛖䛛䠛 ㏱᫂䛺ୡ⏺⤒῭䛚䜘䜃ᅜෆ䛾㧗ኻᴗ⋡䜢⫼ᬒ䛻䛩䜛䛸䚸⟬䛜㧗䛔䜘䛖䛻䛿ぢ 䛘䛺䛔䚹 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 2 ⤒῭ ey.com/au/federalbudget ᖺ䜘䜚ᘬ䛝䛪䛳䛶䛔䜛ண⟬䛻䝃䝥䝷䜲䝈䛿䛺䛛䛳䛯䚹ᚋⓎ⾲䛥䜜䜛ゎㄝ䛻䛚䛔䛶 䜒䚸㛫㐪䛔䛺䛟䚸12䞄᭶๓䛸䛾㔜Ⅼ㡯䛚䜘䜃⤒῭ᐇែ䛾㐪䛔䛻↔Ⅼ䛜䛒䛶䜙䜜䚸䛭䛾බ ᖹᛶ䛻䛴䛔䛶ᖜᗈ䛟㆟ㄽ䛥䜜䜛䛷䛒䜝䛖䚹 せ䛺ᣦᶆ ᑓ㛛ᐙ䛿ᨻᗓ䛜ᥦ౪䛧䛯ண⟬ぢ✚䜒䜚䛾᰿ᖿ䛻ᑐ䛩䜛 ᴦほⓗ䛺ぢ㏻䛧䛻ၥ䜢࿊䛧䛶䛔䜛䚹≉䛻䚸䜸䞊䝇䝖䝷䝸䜰ᨻ ᗓ䛿䚸ᅜෆ⥲⏕⏘䠄GDP䠅䛜2.75%䛸䛺䜚䚸䛭䛾ᚋ䚸2018/19 ᖺᗘ䜎䛷䛻3.5%䜎䛷ᚎ䚻䛻ୖ᪼䛩䜛䛸䛧䛶䛔䜛䚹 ㉥Ꮠ๐ῶ䛾䝨䞊䝇䛿䛝䛟㐜䜜䛶䛔䜛䚹䜸䞊䝇䝖䝷䝸䜰䛾⤒ ῭ほ 䛜ᝏ䛧䛶䛔䜛䛜䚸㈈ᨻ䛜ẚ㍑ⓗᙉᅛ䛷䛒䜛䛣䛸䜢 ⪃䛘䜛䛸䚸ᅇ䛾䜒䛳䛸⦆䜔䛛䛺㉥Ꮠ๐ῶ⟇䛿䜸䞊䝇䝖䝷䝸 䜰䛾⤒῭ⓗ䝙䞊䝈䛸㊊୪䜏䛜䛭䜝䛳䛶䛺䛔䛸䛿ゝ䛘䛺䛔䛷 䛒䜝䛖䚹 䛣䜜䛿⟇䛾ᙳ㡪䛜ཬ䜀䛺䛔እ㒊せᅉ䛻䛝䛟౫Ꮡ䛧䛶䛔 䜛䚹䜲䞁䝣䝺⋡䛿పཎἜ౯᱁䛻ᙳ㡪䜢ཷ䛡䜛䛸䛸䜒䛻䚸⤒῭ ᡂ㛗䛿せ䛺㈠᫆┦ᡭᅜ䛾ᬒẼᨵၿ䛻౫Ꮡ䛧䛶䛔䜛䚹䛥䜙 䛻ṓධ䛿ྡ┠ᡤᚓ䛾ቑຍ䛻ᛂ䛨䛶ᡤᚓ⛯⋡䛜㧗䛟䛺䜛䝤䝷 䜿䝑䝖䜽䝸䞊䝥⌧㇟䛻䜘䜚䜒䛯䜙䛥䜜䛶䛔䜛䚹 ⤒῭䛾どⅬ䛛䜙ぢ䜛䛸䚸ண⟬䛜䝡䝆䝛䝇䛸ᾘ㈝⪅ពḧ䛾 ಁ㐍䜢䜒䛯䜙䛩䛛ྰ䛛䛜せ䛺㛵ᚰ䛷䛒䜝䛖䚹 䜸 䞊䝇 䝖 䝷 䝸 䜰 ᨻ ᗓ 䛾2 015/16 ᖺ ᗘ 䛾 ⌧ 㔠 ᨭ 䛿䚸2014/15ᖺᗘ䛾ᖺኸ⤒῭㈈ᨻぢ㏻䛧䛾411൨䝗䝹䛾㉥ Ꮠ䛻ᑐ䛧䚸ᑐGDPẚ2.1%䛾351൨䝗䝹䛾㉥Ꮠ䛷䛒䜛䚹 ㈈ົ┦䛿䚸2018/19ᖺᗘ䜎䛷䛾4ᖺ㛫䛷ྜィ820൨䝗䝹䛾 ㉥Ꮠ䠄⌧㔠ᨭ䝧䞊䝇䠅䜢ぢ㎸䜣䛷䛔䜛䚹 ㍺ฟ䛿2015/16ᖺᗘ䛻5%ቑ䛸ண䛥䜜䚸2016/17ᖺᗘ䛻 6.5%ቑ䛸䛝䛺ఙ䜃䛜ண䛥䜜䜛䚹㍺ධ䛿2015/16ᖺᗘ䛻 1.5%ῶ䚸䛭䛾ᚋ䚸2016/17ᖺᗘ䛻2.5%ቑ䛜ண䛥䜜䜛䚹 ㈈ົ┬䛚䜘䜃䜸䞊䝇䝖䝷䝸䜰‽ഛ㖟⾜䠄RBA䠅䛾ண䛿䛔䛪 䜜䜒䚸2015/16ᖺᗘ䛾ኻᴗ⋡䛜6.5%䚸2016/17ᖺᗘ䛾ኻ ᴗ⋡䛜6.25%䛷䛒䜛䚹䜲䞁䝣䝺⋡䛿䚸2015/16ᖺᗘ䛻2.5%䛸 䛺䜚䚸2018/19ᖺᗘ䜎䛷2.5%䛻␃䜎䜛䛸ண䛥䜜䜛䚹 ᡂ㛗ศ㔝䜈䛾ඃ㐝ᥐ⨨䛿Ḽ㏄䛩䜛 ண⟬䛾୰䛷ᡂ㛗䛩䜛㛵ᚰศ㔝䛸䛧䛶䚸ປാேཱྀ䛾ቑຍಁ㐍䚸 ᑠつᶍᴗ䛻ᑐ䛩䜛⛯ไඃ㐝ᥐ⨨䜢㏻䛧䛯ಶேᾘ㈝䛾ಁ 㐍䚸ኻᴗᡭᙜ䜈䛾㎿㏿䛺ᡭ⥆䛝䚸䜲䞁䝗䜈䛾㍺ฟᣑᙇ䛻క䛖 ᪤Ꮡ䛾㈠᫆┦ᡭᅜ䜈䛾㍺ฟቑຍ䛜䛒䜛䚹 䝡䝆䝛䝇䛸ᾘ㈝⪅ಙ㢗ឤ䛾ᚋᢲ䛧 䛣䛾ண⟬䛻䛚䛡䜛ᡂ㛗ᨭ䜈䛾ᑐ⟇䛿Ḽ㏄䛩䜛୍᪉䚸䝬 䜽䝻⤒῭せᅉ䛜䜸䞊䝇䝖䝷䝸䜰䛾䝡䝆䝛䝇䛸ᾘ㈝⪅䛻䜘䜚ከ䛟 ᙳ㡪䜢䛘䜛䛷䛒䜝䛖䚹ᾘ㈝⪅䜔䝡䝆䝛䝇䛿ᾘ㈝άື䜢άᛶ 䛩䜛䛛䜎䛯䛿㈓䛻㉮䜛䛾䛛䠛䛣䛾ண⟬䛿䚸䝡䝆䝛䝇䛸ᾘ ㈝⪅ಙ㢗ឤ䜢ᚋᢲ䛧䛷䛝䜛䛾䛷䛒䜝䛖䛛䠛䜎䛯䛿2014ᖺ䛛 䜙䛾᪉ྥ䛾㌿䛿ΰ䛾ཎᅉ䛸䛺䜛䛾䛛䠛 䛜䛭䛾⟅䛘䜢᫂䜙䛛䛻䛩䜛䛷䛒䜝䛖䚹㻌䚷 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 3 ⛯ົ ey.com/au/federalbudget ከᅜ⡠ᴗ䛻ᑐ䛩䜛⛒⛯ᅇ㑊㜵Ṇつᐃ ᨻᗓ䛿䚸ከᅜ⡠ᴗ䛻䜘䜛⛒⛯ᅇ㑊䛸ぢཷ䛡䜙䜜䜛⾜Ⅽ䛻 ᑐฎ䛩䛯䜑䛻⛒⛯ᅇ㑊㜵Ṇつᐃ䠄Part㻌 IVA䠅䜢ᨵṇ䛩䜛䛣䛸 䜢Ⓨ⾲䛧䛯䚹䛭䛾ⲡ䛿䚸᫂䜙䛛䛻䜰䝯䝸䜹䛾䝔䜽䝜䝻䝆䞊 ᴗ䜢┤᥋ᶆⓗ䛻䛧䛯ᑐ⟇䛷䛒䜛䛜䚸ᚲ↛ⓗ䛻䜸䞊䝇䝖䝷䝸䜰 ᕷሙ䛷ᴗ䜢Ⴀ䜐ከ䛟䛾ㅖእᅜ䛾ᴗ䛻䜒ᖜᗈ䛟㐺⏝䛻䛺 䜛䛷䛒䜝䛖䚹䛣䛾᪂つ๎䛿䚸ୡ⏺䛻䛚䛡䜛ୖ䛜ᖺ㛫10 ൨䝗䝹䠄ィᇶ‽䛻ᇶ䛵䛝⟬ᐃ䛥䜜䜛䠅䜢㉸䛘䜛䜾䝻䞊䝞䝹 ᴗ䜾䝹䞊䝥䛻ᙳ㡪䜢ཬ䜌䛩䚹 ᙜヱᨵṇ䛿䚸⤒῭༠ຊ㛤Ⓨᶵᵓ䠄OECD䠅䛾BEPS䝥䝻䝆䜵䜽 䝖䛾⤖ᯝ䛻ඛ㥑䛡䛶⾜䜟䜜䛯䚹䜎䛯䚸⛯ົᙜᒁ䛜䝔䜽䝜䝻䝆 䞊䝉䜽䝍䞊䛻䛚䛔䛶බ⾲䛧䛶䛔䜛䚸ὀ┠䜢ᾎ䜃䛶䛔䜛䛩䜉䛶 䛾⛯ົㄪᰝ௳䛾⤖ᯝ䜢ᚅ䛯䛪䛧䛶⾜䜟䜜䛯䚹䜸䞊䝇䝖䝷䝸 䜰䛷ᴗ䜢Ⴀ䜐ከᅜ⡠ᴗ䛜㐺ษ䛺⛯㔠㢠䜢ᨭᡶ䛳䛶䛔 䜛䛛ྰ䛛䜢☜ド䛧䛶䛔䛺䛔䛯䜑䚸䛣䛾ⲡ䛻䜘䜛⛯㢠䛿 ⟬ᐃ䛥䜜䛶䛔䛺䛔䚹 䛣䜜䛻䜘䛳䛶䚸ᫎ⏬䚸㡢ᴦ䚸䜰䝥䜚䚸䝀䞊䝮䚸E䝤䝑䜽䛾䝇䝖䝸䞊 䝭䞁䜾䜔䝎䜴䞁䝻䞊䝗䚸䝁䞁䝃䝹䝔䜱䞁䜾䜔ᑓ㛛ⓗ䛺䝃䞊䝡䝇 䛾䜘䛖䛺䛾䝃䞊䝡䝇䛿䚸⌧ᆅ䜒䛧䛟䛿እᅜ䛾౪⤥⪅䛻䜘䛳 䛶ᥦ౪䛥䜜䜛䛻㛵䜟䜙䛪?KLྠ➼䛾ᥐ⨨䜢ཷ䛡䜛䛣䛸䛻䛺䜛 䛷䛒䜝䛖䚹 䜎䛯䚸䛒䜛≧ἣ䛻䛚䛔䛶䛿䚸?KL⣡⛯⩏ົ䛜䚸䝕䝆䝍䝹ၟရ ౪⤥⪅䛛䜙㟁Ꮚ㈍䝃䞊䝡䝇䛾䜸䝨䝺䞊䝍䞊䛻㌿䛩䜛ྍ ⬟ᛶ䜒䛒䜛䚹 䛣䛾ⲡ䛿䚸䜎䛯?KLἲ䜢ᨵṇ䛧䛶䚸䜸䞊䝇䝖䝷䝸䜰䛾㛫᥋⛯ 䛻㛵㐃䛧䛯౪⤥≀䜢ᥦ౪䛩䜛ᴗ䛻ᑐ䛩䜛?KLⓏ㘓䜔⣡ ⛯ᡭ⥆䛾ኚ᭦䜢ྍ⬟䛻䛩䜛䚹 㔜せ䛺䛾䛿䚸䛣䛾ᨵṇ䛜䜲䜼䝸䝇䛾㎽ᅇ┈⛯䠄Diverted HjgÕl LYp䠅䛸㢮ఝ䛩䜛ᨵṇ䜢స䜚ฟ䛩䜟䛡䛷䛿䛺䛔䛣䛸 䛷䛒䜛䚹Part IVA䛿䚸䜸䞊䝇䝖䝷䝸䜰䛾ᵝ䚻䛺ᅜ㛫⛒⛯᮲ ⣙䜘䜚ඃඛ䛧䛶㐺⏝䛥䜜䜛䛣䛸䛜ྍ⬟䛷䛒䜛䛜䚸䛣䜜䜙䛾᪂ つ๎䛿᪤Ꮡ䛾䜸䞊䝇䝖䝷䝸䜰⛯ἲୖ䛾ᯟෆ䛷㐠⏝䛥䜜䜛䚹䛣 䜜䛿䚸䛹䛾䜘䛖䛻つ๎䛜㐺⏝䛥䜜䜛䛛䜢Ỵ䜑䜛ୖ䛷䛸䛶䜒㔜 せ䛺䛣䛸䛷䛒䜛䚹 䛣䜜䜙䛾ᨵṇ䛿ከ䛟䛾ၥ䛜ṧ䜛䛜䚸ᚋ䛾䝁䞁䝃䝹䝔䞊䝅 䝵䞁䛚䜘䜃⛯ົᙜᒁ䛛䜙䛾䜺䜲䝎䞁䝇➼䛻䜘䜚᫂䜙䛛䛻䛥䜜 䜛䛣䛸䛜ᮇᚅ䛥䜜䜛䚹 䝕䝆䝍䝹ၟရ䛚䜘䜃䝃䞊䝡䝇䛾䜸䝣䝅䝵䜰౪⤥ 䛻䛚䛡䜛?KL ண⟬䛷䛿䚸ᾏእ䛾౪⤥⪅䛛䜙䜸䞊䝇䝖䝷䝸䜰ෆ䛷ᥦ౪䛥䜜䜛 䝕䝆䝍䝹ၟရ䜔䝃䞊䝡䝇䛻㛵䛩䜛?KL䛾ⲡ䛜ฟ䛥䜜䛶䛔 䜛䚹ⲡ䛿?KLἲ䛾ಟṇ䜢ྵ䜑䛶䛚䜚䚸?KLἲୖ䜸䞊䝇䝖䝷䝸 䜰䛾ᾘ㈝⪅䛻౪⤥䛥䜜䛯䜸䞊䝇䝖䝷䝸䜰䛻㛵㐃䛩䜛ၟရ䜔 ື⏘௨እ䛾䛶䛾౪⤥≀䛻䛴䛔䛶䚸?KLㄢ⛯ᑐ㇟䛸䛩䜛 䛸䛔䛖䜒䛾䛷䛒䜛䚹 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 4 㘓㻌 㐃㑥ᨻᗓண⟬䠉⛯ົ㛵㐃䛾ศᯒ ey.com/au/federalbudget 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 5 ⛯ົ㛵㐃䛾ศᯒ ey.com/au/federalbudget 䜸䞊䝇䝖䝷䝸䜰䛿⌧ᅾ䚸⛯ไᨵṇⓑ᭩䜔㐃㑥ไᗘᨵṇⓑ᭩ 䛺䛹ྛ✀ᨵṇ䛾‽ഛ䛜ู㏵⾜䜟䜜䛶䛔䜛䛯䜑䚸ᙜヱண⟬ 䛿᰿ᮏⓗ䛺㛗ᮇⓗ⛯ไᨵ㠉䛻䛿↔Ⅼ䜢ᙜ䛶䛶䛔䛺䛔䚹䛭䜜 䜘䜚䜒䚸ᙜヱண⟬䛾↔Ⅼ䛿⛯ไ䛾ಖ䛸බᖹᛶ䜢㧗䜑䜛 䛯䜑䛾ᢞ㈨䛚䜘䜃⛯ไୖ䛾ᨵṇᥐ⨨䛸䛺䛳䛶䛔䜛䚹䛣䜜 䛿䚸ᑠつᶍᴗ䜈䛾ῶ⛯䚸ከᅜ⡠ᴗ䛻ᑐ䛩䜛⛒⛯ᅇ㑊 㜵Ṇつᐃ䚸ᾏእ䛾䝕䝆䝍䝹䞉䝁䞁䝔䞁䝒౪⤥⪅䛻ᑐ䛩䜛?KL 䛸䛔䛖ᙧ䛷Ⓨ⾲䛥䜜䛶䛔䜛䚹䜸䞊䝇䝖䝷䝸䜰䛾つᶍᴗ䛻 䛴䛔䛶䛿ἲே⛯⋡䛾๐ῶ䜒䛺䛟䚸䛝䛺⛯ไᨵṇ䛾ᥦ䜒 䛺䛔䚹 ከᅜ⡠ᴗ ከᅜ⡠ᴗ䛻䛸䛳䛶せ䛺ᨵṇෆᐜ䛿䚸ከᅜ⡠ᴗ䛾 ᴗάື䛛䜙䛾⛯ቑຍ䜢┠ⓗ䛸䛩䜛䜸䞊䝇䝖䝷䝸䜰䛾⛯ไ ಖつᐃ䛾ᙉ䛷䛒䜛䚹 ᪂䛧䛔⛒⛯ᅇ㑊㜵Ṇつᐃ ᨻᗓ䛿䚸ேⅭⓗ䛻䜸䞊䝇䝖䝷䝸䜰䛷䛾ㄢ⛯䜢ᅇ㑊䛧䛶䛔䜛ከ ᅜ⡠ᴗ䛻↔Ⅼ䜢ᙜ䛶䛯Part IVAつᐃ䛾ᨵṇⲡ䜢Ⓨ⾲䛧 䛶䛔䜛䚹䛣䛾ᨵṇ䛿䚸ᨻᗓ䛜௨๓᳨ウ䛧䛶䛔䛯䜲䜼䝸䝇䛾 ㎽ᅇ┈⛯䠄<an]jl]\ HjgÕlk LYp䠅䛸㢮ఝ䛩䜛ᨵṇ䛻௦ 䜟䜛䜒䛾䛷䛒䜛䚹 ᙜヱᨵṇἲ䛿䚸≉䛻༏ྡ䛾ከᅜ⡠ᴗ30♫䜢ᑐ㇟䛸䛧䛶䛔 䜛䛜䚸ᾏእ䛛䜙┤᥋➨୕⪅䛻ၟရ䜔䝃䞊䝡䝇䜢㈍䛧䛶䛔 䜛䛾ྛ✀ᴗ䛻䜘䜚ᖜᗈ䛟㐺⏝䛥䜜䜛ྍ⬟ᛶ䛜䛒䜛䚹 ᪂つ๎䛿䚸௨ୗ䛾䛶䛾せ௳䛜‶䛯䛥䜜䜛ሙྜ䛻㐺⏝䛥䜜䜛䠖 Ź 㠀ᒃఫ⪅䛻䜘䜚䜸䞊䝇䝖䝷䝸䜰䛾ᾘ㈝⪅䛻ၟရ䜔䝃䞊䝡 䝇䛜౪⤥䛥䜜䛶䛔䜛 Ź 㠀ᒃఫ⪅䛾㛵㐃⪅䜎䛯䛿ၟᴗୖᚑᒓⓗ㛵ಀ䛻䛒䜛⪅ 䛜䚸䜸䞊䝇䝖䝷䝸䜰ᅜෆ䛷㠀ᒃఫ⪅䛾౪⤥άື䜢䝃䝫䞊 䝖䛧䛶䛔䜛 Ź 㠀ᒃఫ⪅䛜ୖグ䛾ᴗάື䛻䜘䜚䜸䞊䝇䝖䝷䝸䜰ᅜෆ䛻 ㄢ⛯ᑐ㇟䛸䛺䜛ᜏஂタ䛜Ⓨ⏕䛩䜛䛣䛸䜢ᅇ㑊䛧䛶䛔䜛 Ź 㠀ᒃఫ⪅䛜䜸䞊䝇䝖䝷䝸䜰ᅜෆ䛻䛚䛡䜛άື䛛䜙ᚓ䜛 ┈䛜䚸᭱⤊ⓗ䛻㠀ㄢ⛯䜎䛯䛿ప⛯⋡ㄢ⛯䛾ᑐ㇟䛸䛺䜛 ㄢ⛯ᐈయ䛻㑏ඖ䛥䜜䜛 Ź 㠀ᒃఫ⪅䛜䚸ୡ⏺䛻䛚䛡䜛ᖺ㛫ୖ㧗䛜㻝㻜൨䝗䝹䠄 ィᇶ‽䛻ᇶ䛵䛝⟬ᐃ䛥䜜䜛䠅䜢㉸䛘䜛䜾䝻䞊䝞䝹ᴗ䜾 䝹䞊䝥䛾୍ဨ䛷䛒䜛 Ź ᙜヱྲྀᘬ䝇䜻䞊䝮䛿䚸㠀ᒃఫ⪅䛜䜸䞊䝇䝖䝷䝸䜰䛾ᜏஂ ⓗタ䛻ᖐᒓ䛩䜛ᡤᚓ䜢ᚓ䜛䛣䛸䜢ᅇ㑊䛩䜛䜢┠ⓗ䛸 䛧䛶ᵓ⠏䛥䜜䛯䜒䛾䛷䛒䜛䛸ྜ⌮ⓗ䛻⤖ㄽ䛡䜙䜜䚸䛥䜙 䛻䚸ᙜヱ䝇䜻䞊䝮䛿௨ୗ䜢せ䛺┠ⓗ䛸䛧䛶ྜព䛥䜜䛯䜒 䛾䛷䛒䜛䠖㻌 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ Ź ⛯ົୖ䛾䝯䝸䝑䝖䜢ᚓ䜛䚸䜎䛯䛿 Ź ⛯ົୖ䛾䝯䝸䝑䝖䛚䜘䜃䚸䜸䞊䝇䝖䝷䝸䜰䜎䛯䛿ᾏእ䛾 ⛯ἲୖⓎ⏕䛩䜛䛭䛾䛾⣡⛯⩏ົ䛾๐ῶ䛾୧᪉䜢 ᚓ䜛 ᪂つ๎䛿䚸ᐇ㝿䛾䝇䜻䞊䝮䛜䛭䜜௨๓䛻ྜព䛥䜜䛯䚸ཪ䛿 ᐇ⾜䛥䜜䛯䛻㛵䜟䜙䛪䚸2016ᖺ1᭶1᪥௨㝆䛻ᚓ䜙䜜䛯䛷䛒 䜝䛖⛯ົ䝯䝸䝑䝖䛻ᑐ䛧䛶㐺⏝䛥䜜䜛䚹䜘䛳䛶䚸⣡⛯⪅䛿䚸2016 ᖺ1᭶1᪥䜎䛷䛻⮬♫䛾ྲྀᘬ䝇䝖䝷䜽䝏䝱䞊䛻䛴䛔䛶ぢ┤䛜 ᚲせ䛛☜ㄆ䛩䜛ᚲせ䛜䛒䜛䚹 ୖグ䛾PartIVAᨵṇ䛾ᙳ㡪䛸䛧䛶௨ୗ䛜ᣲ䛢䜙䜜䜛䠖 Ź 䜸䞊䝇䝖䝷䝸䜰䛾ᾘ㈝⪅䛻┤᥋㈍䜢⾜䛔䚸䛛䛴䜸䞊䝇䝖 䝷䝸䜰ᅜෆ䛷䛺䜣䜙䛛䛾ᙧ䛷ᚑᒓⓗ䛺௦⌮ே䛜Ꮡᅾ䛧䛶 䛔䜛እᅜᴗ䛿䚸ྲྀᘬ䛾䝇䝖䝷䜽䝏䝱䞊䛻䛴䛔䛶䚸䛭䛧䛶 ᴗ䝰䝕䝹䛜ᐇ㝿䛻䛹䛾䜘䛖䛻㐠Ⴀ䛥䜜䛶䛔䜛䛛☜ㄆ䛩 䜛ᚲせ䛜䛒䜛䚹ᨵṇ䜈䛾㐺ษ䛺ᑐᛂ䜢ᛰ䜛䛣䛸䛻䜘䜚㈈ ົㅖ⾲ୖ㛤♧䛜ᚲせ䛸䛺䜛⛯ົ䝸䝇䜽䛜Ⓨ⏕䛩䜛ྍ⬟ ᛶ䛜䛒䜛 Ź 䜸䞊䝇䝖䝷䝸䜰ᅜෆ䛻ㄢ⛯ᑐ㇟䛸䛺䜛Ꮡᅾ䜢᭷䛥䛪䛻䜸 䞊䝇䝖䝷䝸䜰䛾ᾘ㈝⪅䛻┤᥋䜽䝻䝇䞉䝪䞊䝎䞊䛾㈍䜢⾜ 䛳䛶䛔䜛ሙྜ䚸䜎䛯䛿䚸⊂❧䛧䛯䝤䝻䞊䜹䞊䜔௦⌮ே䜢㏻ 䛧䛶㈍䜢⾜䛳䛶䛔䜛ሙྜ䛻䛿䚸ᙜヱᨵṇ䛾㐺⏝䛿䛺 䛔䚹䛣䜜䛿⊂❧䛧䛯ὶ㏻ᴗ⪅䜔≀ὶᴗ⪅䛻䛸䛳䛶䛿ᮁሗ 䛷䛒䜛 Ź 䜸䞊䝇䝖䝷䝸䜰䛻䛚䛡䜛䝞䜲䞉䝉䝹䠄:mq'k]dd䠅ཪ䛿䝸䝇䜽㝈 ᐃ㈍⪅䠄Daeal]\jakc\akljaZmlgjk䠅䛿᪂つ๎䛾ᑐ㇟䛸 䛿䛺䜙䛺䛔䛿䛪䛷䛒䜛䛜䚸⣡⛯⪅䛿䚸ᴗ䝰䝕䝹䛾⛯ົ ୖ䛾ྲྀᢅ䛔䜢ኚ䛘䛶䛧䜎䛖䜘䛖䛺┤᥋ⓗ䜽䝻䝇䞉䝪䞊䝎䞊 ㈍ྲྀᘬ䛜Ꮡᅾ䛧䛺䛔䛣䛸䜢☜ㄆ䛩䜛ᚲせ䛜䛒䜛䛷䛒䜝 䛖䚹ྠᵝ䛻䝁䝭䝑䝅䝵䞁௦⌮ே䠄;geeakkagf9_]fl䠅䝇䝖䝷 䜽䝏䝱䞊䜒ᨵṇᚋᣢ⥆ྍ⬟䛸⪃䛘䜛䛜䚸๓☜ㄆไᗘ䜢 ⏝䛧⛯ົ䝸䝇䜽䛻䛴䛔䛶☜ㄆ䛩䜛ᚲせ䛜䛒䜛䛛䜒䛧䜜 䛺䛔 Ź እᅜᴗ䛜䚸㈍άື䛾ᙧែ䜢䚸䝞䜲䞉䝉䝹ཪ䛿䝸䝇䜽㝈 ᐃ㈍䚸䜎䛯䛿䛭䛾䛾䝁䝭䝑䝅䝵䞁௦⌮ே䛺䛹䛾ᙧែ䛻 ኚ᭦䛩䜛䛣䛸䛜ᚲせ䛷䛒䜛䛸ุ᩿䛧䛯ሙྜ䚸㈍ᙧែ䛾 ኚ᭦䛿ከ䛺䝏䜵䞁䝆䞉䝬䝛䝆䝯䞁䝖䜢క䛖䜒䛾䛷䛒䜛䛯 䜑䚸2016ᖺ1᭶1᪥䛾㐺⏝᪥䜢๓ᥦ䛸䛧䛯ሙྜ䚸᪩ᛴ䛻ኚ ᭦䛾ᚲせᛶ䛻䛴䛔䛶ุ᩿䛩䜛ᚲせ䛜䛒䜛 Ź ᨵṇつᐃ䛻㛵䛧䛶⌧⾜䛾Part VIA䛾㏣ᚩㄢ⛯つᐃ䛜ゝ ཬ䛥䜜䛶䛔䜛䛾䛿䚸⣡⛯⪅䛜䚸㛵㐃ྲྀᘬ䛻䛴䛔䛶⛯ົᙜ ᒁ䛻ಶู㏻㐩䜔๓☜ㄆ䛾⏦ㄳ䜢ಁ䛩䛣䛸䜢ពᅗ䛧䛶䛔 䜛䛾䛷䛿䛺䛔䛛䛸ᛮ䜟䜜䜛 䛣䜜䜙䛾ᨵṇ䛿ከ䛟䛾ၥ䛜ṧ䜛䛜䚸ᚋ䛾䝁䞁䝃䝹䝔䞊䝅 䝵䞁䛚䜘䜃⛯ົᙜᒁ䛛䜙䛾䜺䜲䝎䞁䝇➼䛻䜘䜚᫂䜙䛛䛻䛥䜜 䜛䛣䛸䛜ᮇᚅ䛥䜜䜛䚹 6 ?KL⣡⛯⩏ົ䛾䝎䜴䞁䝻䞊䝗 ண⟬䛿䚸?KLㄢ⛯䛾ᑐ㇟䜢ᾏእ䛾౪⤥⪅䛛䜙䜸䞊䝇䝖䝷 䝸䜰䛾ᾘ㈝⪅䛻౪⤥䛥䜜䜛䝕䝆䝍䝹ၟရ䜔䝃䞊䝡䝇䛻ᣑ䛢䚸 䛂?KL䛾බᖹ䛺ᅵಥ䛃䜢⠏䛟ⲡ䜢ྵ䜣䛷䛔䜛䚹 㐃㑥ᨻᗓ䛿ᙜヱ䛻䛴䛔䛶ᕞᨻᗓ㈈ົ⮧䛸༠㆟䛧ᑟධ ᪥䜢䛣䜜䛛䜙䜎䛰2ᖺඛ䛷䛒䜛2017ᖺ7᭶1᪥䛸ᥦ䛧䛶䛔 䜛䚹ᨵṇ䛻䜘䜛ṓධቑ䛿2017/18ᖺᗘ䛻1൨5༓䝗䝹䚸䛭䛧 䛶2018/19ᖺᗘ䛻2൨䝗䝹䛸ண䛥䜜䛶䛔䜛䚹 ᨵṇ䛿䚸?KLἲୖ䚸䜸䞊䝇䝖䝷䝸䜰䛾ᾘ㈝⪅䛻౪⤥䛥䜜䛯 䜸䞊䝇䝖䝷䝸䜰䛻㛵㐃䛩䜛ၟရ䜔ື⏘௨እ䛾䛶䛾౪⤥ ≀䛻䛴䛔䛶䚸?KLㄢ⛯ᑐ㇟䛸䛩䜛䚸䛸䛔䛖䜒䛾䛷䛒䜛䚹 䛥䜙䛻䚸䝕䝆䝍䝹ၟရ䛻㛵䜟䜛?KL⣡⛯⩏ົ䜢䝕䝆䝍䝹ၟရ ౪⤥⪅䛛䜙㟁Ꮚ㈍䝃䞊䝡䝇䛾䜸䝨䝺䞊䝍䞊䛻㌿䛩䜛ᨵ ṇ䛜Ⓨ⾲䛥䜜䛶䛔䜛䚹䛣䜜䛿䚸ᙜヱ䜸䝨䝺䞊䝍䞊䛜౪⤥䛻 㛵䛧䚸䛘䜀䚸㢳ᐈ䜈䛾䝕䝸䝞䝸䞊䚸㢳ᐈ䜈䛾ㄳồ䚸ዎ⣙᮲ ௳䛾㢳ᐈ䛸䛾ྜព䚸䛺䛹せ䛺ᡭ⥆䛝䛾୍䛴䛷䜒䝁䞁䝖䝻䞊 䝹䛧䛶䛔䜛ሙྜ䛻㐺⏝䛥䜜䜛䚹䜘䛳䛶䚸ᙜヱ䜰䝥䝻䞊䝏䛻䛚 䛔䛶䛿䚸?KL⣡⛯⩏ົ䛜䜸䝨䝺䞊䝍䞊䛻㌿䛩䜛ྍ⬟ᛶ䛿 㠀ᖖ䛻㧗䛔䚹ⲡ䛷䛿䚸」ᩘ䛾㟁Ꮚ㈍䝃䞊䝡䝇䞉䜸䝨䝺䞊 䝍䞊䛜ྠ୍䛾౪⤥≀䛻䛴䛔䛶?KL⣡⛯⩏ົ䜢㈇䛖ሙྜ䛾 ྲྀᢅ䛔䛻䛴䛔䛶䛿᫂☜䛻䛥䜜䛶䛔䛺䛔䚹 Ź 䝻䞊䜹䝹⣡⛯⪅䛾㛵ಀ♫ྲྀᘬ䛻㛵䛩䜛ヲ⣽䛺ሗ䜢 ᥦ౪䛩䜛䝻䞊䜹䝹䞉䝣䜯䜲䝹 䛣䜜䛿䚸⌧⾜䛾䜸䞊䝇䝖䝷䝸䜰⛣㌿౯᱁⛯ไୖᚲせ䛸䛥䜜䜛 ⛣㌿౯᱁ᩥ᭩⩏ົ䜢㉸䛘䜛䜒䛾䛷䛒䜛䚹ᑐ㇟ᴗ䛿䚸⩏ ົ䜢㑂Ᏺ䛷䛝䜛䜘䛖‽ഛ䜢㐍䜑䜛ᚲせ䛜䛒䜛䚹ᑟධ䝇䜿䝆䝳 䞊䝹䜔ᥦฟ䛥䜜䛯ሗ䛜ᅜ䛾⛯ົᙜᒁ䛸䛹䛾䜘䛖䛻ඹ᭷ 䛥䜜䜛䛛䚸䛺䛹䛻㛵䛩䜛⾜ᨻୖ䛾䜺䜲䝎䞁䝇䛿㏣䛳䛶Ⓨ⾲䛥 䜜䜛䚹 OECD䛾BEPS䝥䝻䝆䜵䜽䝖 䜸䞊䝇䝖䝷䝸䜰䛿䚸ከᅜ⡠ᴗ䛻䜘䜛BEPS䠄ㄢ⛯ᇶ┙㣗䛚 䜘䜃┈⛣㌿䠅ၥ㢟䛻ᑐ䛩䜛OECD䜲䝙䝅䜰䝏䝤䛻✚ᴟⓗ䛻 ㈉⊩䛧䛶䛚䜚䚸OECD䛿2014ᖺ୰䛻⾜䜟䜜䛯సᴗ䜢ᇶ♏䛸䛩 䜛ྛ✀ሗ࿌᭩䜢ᚋ2015ᖺᚋ༙䛻Ⓨ⾲䛩䜛ணᐃ䛷䛒 䜛䚹OECD䛻䜘䜛ᥦ䛿䜸䞊䝇䝖䝷䝸䜰䛻䛚䛔䛶䜒ᨻ⟇ⓗ᳨ウ 䛜ᚲせ䛷䛒䜛䛜䚸䛣䜜䛻䛴䛔䛶ᨻᗓ䛿௨ୗ䜢☜ㄆ䛧䛶䛔䜛䠖 Ź 㐣ᑡ㈨ᮏ⛯ไ䛻㛵䛧䛶䛿䚸OECD䛾BEPS䜰䜽䝅䝵䞁㡯┠䠐 䛻㛵䛩䜛⤖ㄽḟ➨䛷䛒䜛䛜䚸2014ᖺ䛻᪤䛻つᐃ䛾ᙉ 䜢䛧䛶䛚䜚䚸┤㏆䛷㏣ຍ䛾ᨵṇ䛿ᥦ䛥䜜䛶䛔䛺䛔 ᨵṇⲡ䛻䛿⤒㐣ᥐ⨨䛜ྵ䜎䜜䛶䛚䜙䛪䚸䛣䜜䛜2017ᖺ7 ᭶㻝᪥䜢ᑟධ᪥䛸䛧䛶䛔䜛⌮⏤䛛䜒䛧䜜䛺䛔䚹㟁Ꮚ㈍䝃䞊 䝡䝇ᴗ⪅䛿䚸ᐇ㝿䛻䛿♫䛾౪⤥≀䛻䛴䛔䛶䚸ྲྀᘬዎ⣙ୖ ?KL䜢ᚩ䛧⣡⛯䛩䜛䛣䛸䛜ྍ⬟䛷䛒䜛䛾䛛ὀព῝䛟᳨ウ 䛩䜛ᚲせ䛜䛒䜛䚹ዎ⣙᭩䛾ゞṇཪ䛿΅䛜ᚲせ䛸䛺䜛ྍ ⬟ᛶ䜒䛒䜛䚹 Ź 䛂ᙇ䛥䜜䛯⛣㌿౯᱁タᐃ䛃䛿OECD䛜ὀ┠䛧䛶䛔䜛ㄢ㢟 䛾୍䛴䛷䛒䜚」ᩘ䛾㻮㻱㻼㻿䜰䜽䝅䝵䞁䝥䝷䞁㡯┠䛻䛚䛔䛶 ᅜ㝿⛯ົつᐃ䛾ໟᣓⓗ䛺ぢ┤䛧䛜⾜䜟䜜䛶䛔䜛䚹䜸䞊䝇 䝖䝷䝸䜰䛿㻞㻜㻝㻟ᖺ䛾ᨵṇ䛾⤖ᯝ䚸ୡ⏺䛷䜒䝧䝇䝖䞉䝥䝷䜽䝔 䜱䝇䛸䛧䛶ㄆ䜑䜙䜜䜛⛣㌿౯᱁⛯ไ䛜ᑟධ䛥䜜䛶䛚䜚䚸⛯ ົᙜᒁ䛻䜘䜛⛯ົㄪᰝ䛜㐍䜑䜙䜜䛶䛔䜛䚹䜸䞊䝇䝖䝷䝸䜰 䛿䛣䜜䜙䛾つᐃ䛻䛴䛔䛶䜲䜼䝸䝇䜢ྵ䜐ᅜ䛸䛾༠㆟䜢 ⾜䛖ணᐃ䛷䛒䜛 ᑡ㢠ྲྀᘬ䛻㛵䛩䜛㠀ㄢ⛯ᯟ䛻䛿ኚ᭦䛺䛧 ᪂つᴗཬ䜃ᑠつᶍᴗ䛻ᑐ䛩䜛⟇ ᨻᗓ䛾䝕䝆䝍䝹ၟရ䜢ㄢ⛯ᑐ㇟䛸䛩䜛䛣䛸䛻ᑐ䛩䜛ពẼ㎸ 䜏䛿䚸ᑡ㢠ྲྀᘬ㠀ㄢ⛯ᯟኚ᭦䜈䛾Ẏ↛䛯䜛ᣄྰᛂ䛸䛿 ᑐ↷ⓗ䛷䛒䜛䚹ᘬ⥆䛝1,000䝗䝹ᮍ‶䛾≀ရ䛾㍺ධ䛿?KL 㠀ㄢ⛯ᢅ䛔䛷䛒䜛䚹 䛭䛾?KL䛻㛵䜟䜛Ⓨ⾲ ᨻᗓ䛿䚸௨๓Ⓨ⾲䛥䜜䛶䛔䛯⥅⥆ᴗ䠄?gaf_ [gf[]jf䠅䛚 䜘䜃㎰ᴗ⏝ᆅ䛾౪⤥䛻㛵䜟䜛䝸䝞䞊䝇䞉䝏䝱䞊䝆䛾ᨵṇ 䛿ᑟධ䛧䛺䛔ពᅗ䛷䛒䜛䛣䛸䜢Ⓨ⾲䛧䛯䚹 䜎䛯䚸ᨻᗓ䛿䚸?KL䝁䞁䝥䝷䜲䜰䞁䝇䜢ᙉ䛩䜛䛯䜑䛾⛯ົᙜ ᒁ䜈䛾ᢞ㈨䜢⥅⥆䛩䜛䛣䛸䜢Ⓨ⾲䛧䛯䚹?KL䝁䞁䝥䝷䜲䜰䞁䝇 䛾ᙉ䛻䜘䜚2016/17ᖺᗘ䛛䜙2018/19ᖺᗘ䜎䛷䛾3ᖺ㛫 䛻25൨䝗䝹䛾㏣ຍṓධ䛜ᚓ䜙䜜䜛䛣䛸䛜ண䛥䜜䛶䛔䜛䚹 ⛣㌿౯᱁ᩥ᭩䛚䜘䜃ሗ࿌⩏ົ䛾ᣑ ᨻᗓ䛿䚸⛣㌿౯᱁ᩥ᭩䛻䛴䛔䛶OECD䜺䜲䝎䞁䝇䛻ᇶ䛵 䛔䛯つ‽䜢ᑟධ䛩䜛䚹䜾䝻䞊䝞䝹䛾ୖ䛜10൨䝗䝹௨ୖ䛷 䛒䜚䜸䞊䝇䝖䝷䝸䜰䛷ᴗ䜢⾜䛖つᶍᴗ䛿2016ᖺ1᭶1 ᪥௨㝆㛤ጞㄢ⛯ᖺᗘ䜘䜚䚸௨ୗ䜢⛯ົᙜᒁ䛻ᥦฟ䛧䛺䛡䜜 䜀䛺䜙䛺䛔䠖 Ź 䜾䝻䞊䝞䝹䛺ᴗάື䛾ෆᐜ䚸ᡤᚓ䛾ᡤᅾᆅ䛚䜘䜃⣡ ⛯㢠䛻㛵䜟䜛ሗ䜢ྵ䜐ᅜูሗ࿌᭩䠄;gmfljq%Zq% [gmfljqj]hgjl! ᖺ㛫ୖ200䝗䝹䠄㛵㐃ᴗ䛾ୖ䜒ྵ䜐䠅䛾᪂つཬ䜃 ᑠつᶍᴗ䛿BgZk Yf\ KeYdd :mkaf]kk䠄㞠⏝䛸ᑠつᶍ ᴗ䠅ᨻ⟇䛾୍⎔䛷ῶ⛯ᥐ⨨ཬ䜃ຍ㏿ῶ౯ൾ༷䜢⏝䛩䜛 䛣䛸䛜ྍ⬟䛸䛺䜛䚹2015ᖺ7᭶1᪥䛛䜙ୗグ䛾᪉ἲ䛻䜘䜚ῶ ⛯ᑐ㇟䛸䛺䜛䚹 Ź ᑠつᶍᴗ䜢ᑐ㇟䛻ἲே⛯⋡䜢28.5䠂䛻๐ῶ䚹ణ䛧䚸㐺 ᱁㓄ᙜ䛿⥅⥆䛧䛶30䠂䛷䛾䝣䝷䞁䜻䞁䜾䛜ྍ⬟ Ź ἲே䛧䛶䛔䛺䛔ᴗ䛻ᑐ䛧䛶䛿䚸⛯㢠᥍㝖䛸䛔䛖ᙧ䛷୍ ே䠁1,000䜎䛷䛾ᴗㄢ⛯㢠䛾5䠂ᘬ ண⟬Ⓨ⾲Ⅼ䛛䜙2017ᖺ6᭶30᪥䜎䛷䛾ᮇ㛫䛻㉎ධ䛧 䛯㈨⏘䜢䠁20,000䠄䠁1,000䛛䜙ᘬ䛝ୖ䛢䠅䜢ୖ㝈䛻୍ᣓ᥍ 㝖䜢ྍ⬟䛸䛧䛯䚹䠁20,000௨ୖ䛾㈨⏘䛻ᑐ䛧䛶䛿䝥䞊䝹䛧䚸 ึᖺᗘ䛻15䠂䚸ḟᖺᗘ௨㝆䛿+(䛷ൾ༷䛷䛝䜛䚹ᑠつᶍ ᴗ䛻ᑐ䛩䜛ᅇ䛾┠⋢ᨻ⟇䛿ᙜヱᴗ䛾⛯㈇ᢸ䜢ᖜ䛻 ῶ䜙䛧䚸䜻䝱䝑䝅䝳䝣䝻䞊䛾ᨵၿ䜎䛯⛯䝁䞁䝥䝷䜲䜰䞁䝇䛾㍍ ῶ䛻䛴䛺䛜䜛䚹㻌᭦䛻ᑠつᶍᴗ䛿2016ᖺ4᭶1᪥䛛䜙ᴗົ ⏝䛻⏝䛥䜜䜛䝫䞊䝍䝤䝹㟁Ꮚᶵჾ䛻ᑐ䛩䜛>:L䛜㠀ㄢ⛯ 䛸䛺䜛䚹㞠⏝䛿ఝ䛯ᶵ⬟䜢ᣢ䛳䛶䛔䛶䜒䝜䞊䝖䝟䝋䝁䞁䛺䛹 䛾䜘䛖䛺ᴗົ⏝䝫䞊䝍䝤䝹㟁Ꮚᶵჾ䜢㻝Ⅼ௨ୖᚑᴗဨ䛻౪ 䛷䛝䜛䜘䛖䛻䛺䜛䚹 Ź 䜾䝻䞊䝞䝹䛺ᴗάື䚸⤌⧊ᅗ䛚䜘䜃⛣㌿౯᱁᪉㔪䛾 ᴫせ䜢ྵ䜐䝬䝇䝍䞊䞉䝣䜯䜲䝹 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 7 䜎䛯ண⟬䛻䛿Ⓨ⾲௨๓䛛䜙♧၀䛥䜜䛶䛔䛯ୗグ䛾ᥐ⨨䜒 ྵ䜎䜜䜛䚹 Ź 2015/16ᖺᗘ䛛䜙᪂つᴗ䛻ᑐ䛧䛶ᴗ❧䛱ୖ䛢䛻ಀ 䜟䜛䜰䝗䝞䜲䝄䞊ሗ㓘䜢䛣䜜䜎䛷䛾5ᖺൾ༷䛛䜙୍ᣓൾ ༷䛷䛝䜛 Ź 2016/17ᖺᗘ䛛䜙ᑠつᶍᴗ䛿᪂䛧䛔⧞ᘏつ๎䛾㐺⏝ 䛻䜘䜚䚸䜻䝱䝢䝍䝹ㄢ⛯䜢ཷ䛡䛪䛻ἲⓗ䝇䝖䝷䜽䝏䝱䞊䜢 ኚ᭦䛩䜛䛣䛸䛜䛷䛝䜛 Ź つไᙜᒁྥ䛡䛾䜽䝷䜴䝗䝋䞊䝇䞉䜶䜽䜲䝔䜱䞉䝣䜯䞁䝕䜱䞁䜾 䛚䜘䜃᪂䛧䛔䝍䜲䝥䛾㈨㔠ㄪ㐩䛻ᑐᛂ䛧䛯ᴗⓏ㘓䜴䜵 䝤䝃䜲䝖䛾ᵓ⠏ᨭ Ź ᪤䛻Ⓨ⾲䛥䜜䛶䛔䜛᪂つᴗ䛜⏝䛷䛝䜛♫ဨᣢ䛱ᰴ ไᗘ䛾ඃ㐝⟇ኚ᭦ Jobs and Small Business Package $5.5b Cutting red tape Tax cuts $3.3b $40m Accelerated depreciation Start-ups $70m $1.8b Helping all Australians participate $375m タ䛻ᑐ䛩䜛㈨ᮏᨭฟ䜢3ᖺ䛻Ώ䛳䛶ൾ༷䛷䛝䜛䚹ᙜヱᨵṇ 䛿ᨻᗓ䛾䛂㎰ᴗ➇தຊ䛃 9_ja[mdlmj] ;geh]lalan]f]kk!ⓑ ᭩䛾୍⎔䛷2016ᖺ7᭶1᪥䜘䜚㐺⏝䛥䜜䜛䚹 ◊✲㛤Ⓨ䝍䝑䜽䝇䜸䝣䝉䝑䝖 ண⟬䛻䛿๓ᅇⓎ⾲䛧䛯◊✲㛤Ⓨ㈝䛻㛵䛩䜛⟇䛜ྵ䜎 䜜䛶䛚䜚䚸◊✲㛤Ⓨ⛯ົ䜲䞁䝉䞁䝔䜱䝤⋡䜢1.5䠂ᘬ䛝ୗ䛢䚸 㐃⤖ୖ2,000䝗䝹௨ୗ䛾ᴗ䛻ᑐ䛧䛶䛿43.5%䚸㐃⤖ ୖ2,000䝗䝹௨ୖ䛾ᴗ䛻ᑐ䛧䛶䛿38.5%䛜㐺⏝䛥䜜 䜛ぢ㏻䛧䚹䛣䛾䛯䜑ἲே⛯⋡䛾ᘬ䛝ୗ䛢䛜ᑠつᶍᴗ䛻㝈 ᐃ䛥䜜䜛䛾䛻䜒ಀ䜟䜙䛪䚸◊✲㛤Ⓨ⛯⋡䛾ᘬ䛝ୗ䛢䛿ᐇ⾜ 䛥䜜䜛ྍ⬟ᛶ䛜㧗䛔䚹 㠀Ⴀᴗ䛾ᚑᴗဨ 㠀Ⴀᴗ䛾ᚑᴗဨ䛿䛾⣡⛯⪅䛜ாཷ䛷䛝䛺䛔䝧䝛䝣 䜱 䝑䝖 䛻 㛵 䛩䜛䝃 䝷䝸䞊䞉䝃䜽䝸䝣 䜯䜲䝇 䛜 ྍ䛸 䛺䜛䚹 䚷5,000䝗䝹䛾䜾䝻䝇䜰䝑䝥ୖ㝈䛜タ䛡䜙䜜䚸㣗ᡭᙜ䛶䚸᥋ ᚅ䜔ఇᬤ䚸䝩䝔䝹䜔䜴䜵䝕䜲䞁䜾䛺䛹䛾䜶䞁䝍䝔䞊䝯䞁䝖䞉䝸 䞊䝇タ䛻㐺⏝䛥䜜䜛䚹䛣䜜䜙䛾ᨵṇ䛿>:L㠀ㄢ⛯⤌⧊䛻 䜒ヱᙜ䛧2016ᖺ4᭶1᪥䜘䜚㐺⏝䛥䜜䜛䚹 ಶேᡤᚓ⛯ ⏝㌴㛵㐃㈝⏝䛾⛯᥍㝖 2015ᖺ7᭶1᪥䜘䜚䝡䝆䝛䝇㛵㐃䛾⏝㌴㈝⏝䛾᥍㝖䛜୍ 㒊⣡⛯⪅䛻ᑐ䛧䛶66䝉䞁䝖ẖKm䛻ᘬ䛝ୗ䛢䜙䜜䜛䚹䛣䜜䛻 䜘䜚Ẽ㔞㌴䛻ᑐ䛩䜛㧗䛔䝺䞊䝖䛜ᘬ䛝ୗ䛢䜙䜜䛯䚹䝉䞁 䝖ẖKm᪉ᘧ䛾௦䜟䜚䛻䝻䜾䝤䝑䜽᪉ᘧ䜒ᘬ䛝⥆䛝⏝ྍ⬟ 䛸䛺䜛䚹䛭䛾䚸䛒䜎䜚⏝䛥䜜䛺䛔᪉ᘧ䛿ᗫṆ䛥䜜䜛䚹䝃䝷 䝸䞊䞉䝃䜽䝸䝣䜯䜲䝇䜢⏝䛧䛯⏝㌴䝧䝛䝣䜱䝑䝖䛻䛿ᙳ㡪 䛺䛔䛜䚸㈝⏝Ύ⟬䛻ᑐ䛩䜛㻲㻮㼀㢠䛜ኚ䜟䜛ྍ⬟ᛶ䛜䛒䜛䚹 䛭䛾䛾ᴗྥ䛡⟇ ≉ᐃᆅᇦ䝍䝑䜽䝇䜸䝣䝉䝑䝖䠄Rgf]LYpG^^k]l䠅䛻䛚䛡 䜛䝣䝷䜲䜲䞁䞉䝣䝷䜲䜰䜴䝖䛾ྲྀ䜚ᢅ䛔 ከᅜ⡠ᴗ䛾䜏䛺䜙䛪⮬ⓗ㛤♧ ᚑᴗဨ䛾⮬Ꮿ䛜≉ᐃ䛾ᆅᇦෆ䛻䛺䛔ሙྜ䛿䝣䝷䜲䜲䞁䞉䝣䝷 䜲䜰䜴䝖ཬ䜃䝗䝷䜲䝤䜲䞁䜰䜴䝖ᚑᴗဨ䛻ᑐ䛩䜛≉ᐃᆅᇦ䝍䝑 䜽䝇䜸䝣䝉䝑䝖䜢㐺⏝䛷䛝䛺䛟䛺䜛䚹䛣䜜䛻䜘䜚≉ᐃᆅᇦ䝍䝑 䜽䝇䜸䝣䝉䝑䝖䛿≉ᐃᆅᇦ䛻ఫᒃ䜢ᣢ䛴ᚑᴗဨ䛻⤠䛳䛶㐺 ⏝䛥䜜䜛䚹 ㈈ົ┦䛿䚸ᨻᗓ䛜ከᅜ⡠ᴗ䛾㏱᫂ᛶྥୖ䛻ྥ䛡䛯ྲྀ䜚 ⤌䜏䜢ᙉ䛧䛶䛔䜛䛸Ⓨゝ䛧䛶䛚䜚䚸බṇ䛺⛯㈇ᢸ䛾☜ಖ䜎 䛯䜰䜾䝺䝑䝅䝤䛺⛒⛯ᅇ㑊䜢㜵Ṇ䛥䛫䜛┠ⓗ䛷ᴗ䛻ᑐ 䛩䜛⛯㔠ሗ䛾㛤♧䛻㛵䛩䜛つ⠊ᵓ⠏䛻ྲྀ䜚⤌䜣䛷䛔䜛䚹 䚷㈈ົ┦䛿䛥䜙䛻ᙜヱ⮬ⓗ㛤♧つ⠊䛾⟇ᐃ䜢⛯ไጤဨ 䛻ጤ䛽䛶䛚䜚䚸ᨻᗓ䛿䛭䛾㐍⾜ලྜ䛸つ⠊ホ౯䜢⾜䛳䛯 ୖ䛷ᚲせ䛷䛒䜜䜀䛥䜙䛻ἲᚊ䜢ᨵṇ䛩䜛䛸Ⓨ⾲䛧䛶䛔䜛䚹 㐠⏝ᢞ㈨ಙク䠄EAL䠅䛾㛤ጞ ᪂䛯䛺㐠⏝ᢞ㈨ಙク䝹䞊䝹䛿䚸ᴗ⏺䛻‽ഛᮇ㛫䜢䛘䜛䛯 䜑2016ᖺ7᭶1᪥䛛䜙㐺⏝䛥䜜䜛䚹ᙜึ㛤ጞணᐃ᪥䛰䛳䛯 2015ᖺ7᭶1᪥䛛䜙᪂䝹䞊䝹䛾㐺⏝䜒ྍ⬟䛸䛺䜛䚹 ᖸ䜀䛴ᑐᛂ䛻ྥ䛡䛯㎰ᴗ⛯䝧䝛䝣䜱䝑䝖ཬ䜃⫧ᩱಖ⟶ タ ᪂䛧䛔ᖸ䜀䛴ᑐᛂ䛾ྲྀ䜚⤌䜏䛾ୗ䚸2016ᖺ7᭶1᪥䜘䜚୍ḟ ⏕⏘⪅䛿䝣䜵䞁䝇䠄⪏⏝ᮇ㛫30ᖺᮍ‶䠅䜔Ỉタ䛻ᑐ䛩䜛 ㈨ᮏᨭฟ䜢୍ᣓൾ༷䛷䛝䜛䚹᭦䛻୍ḟ⏕⏘⪅䛿⫧ᩱಖ⟶ 䝽䞊䜻䞁䜾䝩䝸䝕䞊䛾⛯ไୖᒃఫ⪅༊ศኚ᭦ 2016ᖺ7᭶1᪥䜘䜚⛯ไୖᒃఫ⪅༊ศ䜢ኚ᭦䛧䚸ᅾᮇ㛫䛻 ಀ䜟䜙䛪䝽䞊䜻䞁䜾䝩䝸䝕䞊䜢⛯ไୖ㠀ᒃఫ⪅ᢅ䛔䛸䛩䜛䚹 䛣䜜䛻䜘䜚᭱ึ䛾1䝗䝹䛾ᡤᚓ䛛䜙32.5%䛾䝺䞊䝖䛷ㄢ⛯䛥 䜜䚸䜸䞊䝇䝖䝷䝸䜰ᅜෆ䛷ാ䛟ពḧ䛻ᙳ㡪䛩䜛ྍ⬟ᛶ䛜䛒䜛䚹 㧗➼ᩍ⫱䝻䞊䞁䝥䝻䜾䝷䝮 ᨻᗓ䛿㧗➼ᩍ⫱䝻䞊䞁䝥䝻䜾䝷䝮䜢ᾏእᒃఫ⪅䛻䜒ᣑ䛩 䜛䚹2016ᖺ1᭶䜘䜚ᾏእ䛻⛣ື䛩䜛⪅䜎䛯᪤䛻ᾏእ䛻ᒃఫ 䛧㧗➼ᩍ⫱䝻䞊䞁䝥䝻䜾䝷䝮䛾㔠䛜䛒䜛⪅䛿㻭㼀㻻䛻Ⓩ㘓 䛩䜛䛣䛸䛜ồ䜑䜙䜜䜛䚹Ⓩ㘓ᚋ䚸ୡ⏺ᡤᚓ䜘䜚䝻䞊䞁㏉῭ 㢠䛜ィ⟬䛥䜜䜛䛜䚸እᅜ䛾ㄢ⛯䜔ᾏእ䛸䛾⛒⛯᮲⣙䛸䛾㛵 ಀ䛜㏱᫂䛷䛒䜛䚹 )E]\aYJ]d]Yk]$@gfB:@g[c]q$NgdmflYjq;gjhgjYl]<ak[dgkmj];g\] 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 8 ಶேཬ䜃ᐙ᪘ ᅇ䛾ண⟬䛷䛿ಶேᡤᚓ⛯⋡䛻ᑐ䛩䜛ᨵṇ䛿䛺䛛䛳䛯䚹䛭䛾䛯䜑㌾ㄪ䛺⤒῭ᡂ㛗ୗ䛻䛚䛔䛶䜒㈤㔠䜲䞁䝣䝺䛿ㄢ⛯ᑐ㇟ 㢠䜢ቑຍ䛥䛫䚸䛭䛾⤖ᯝ䜘䜚㧗䛔⛯⋡༊ศ䛾ᑐ㇟䛸䛺䜛䚹 䜸䞊䝇䝖䝷䝸䜰䛾ಶேᡤᚓ⛯⋡䛿ᡤᚓ䛾ቑຍ䛻ᑐᛂ䛧䛶⛯⋡䛜㧗䛟䛺䜛䜘䛖タᐃ䛥䜜䛶䛚䜚䚸పᡤᚓ⪅䛻ᑐ䛩䜛⛯㈇ᢸ䛿ప 䛔୍᪉䚸୰㛫ཬ䜃㧗ᡤᚓ⪅䛻ᑐ䛩䜛⛯㈇ᢸ䛿㔜䛔䚹⛯ධ䛻ᑐ䛩䜛ྛᡤᚓ䝺䝧䝹䛾⛯䜴䜵䜲䝖䛜᭱㏆9LG䛜Ⓨ⾲䛧䛯 ⤫ィ䛷㛤♧䛥䜜䛶䛔䜛䚹䠄⾲䜢ཧ↷䠅 Who pays personal taxes (2012–13) LYpYZd]af[ge]kda[] LYphYq]jk % of total LYphYa\ eaddagf! % of j][]ahlk EYj_afYdlYpjYl] gfaf[ge] )0$*((gjd]kk 2,532,645 19.8 79 0.1 0% )0$*()È+/$((( 3,102,005 24.3 4,178 2.7 19% +/$(()È0($((( 4,775,060 37.4 46,905 30.3 32% 0($(()È)0($((( 2,026,370 15.9 60,380 39.0 37.5% 339,985 2.7 43,341 28.0 45% 12,776,065 100.0 154,880 100.0 )0($(()gjegj] Total Kgmj[]29LGklYlakla[k ᨻᗓ䛿䚸ᅜ䛾ᨭ䜢┿䛻ᚲせ䛸䛩䜛⪅䛻㝈ᐃ䛧䝁䞁䝥䝷䜲䜰䞁䝇䜢㧗䜑䛯♫⚟♴䝅䝇䝔䝮䛾ྥୖ䛻ྲྀ䜚⤌䜣䛷䛔䜛䚹䛣䛾⟇ 䛻䜘䜚ண⟬ぢ㏻䛧ᖺᗘ䛻䛚䛔䛶35൨䝗䝹䛾ṓฟ๐ῶ䜢ᐇ⌧䛩䜛䚹 2016ᖺ7᭶1᪥䜘䜚⫱ඣఇᬤᡭᙜHYj]flYd D]Yn] HYq䠅䛻䜘䜛㔜⤥䜢ᗫṆ䛩䜛䛣䛸䜢Ⓨ⾲䛧䛯䚹䛣䜜䜎䛷䛿ᚑᴗဨ䛿ᅜ䛜ᨭ ⤥䛩䜛⫱ඣᡭᙜ䛻ຍ䛘䚸㞠⏝⪅䛜ᥦ౪䛩䜛⫱ඣᡭᙜ䜢ཷ䛡ྲྀ䜛䛣䛸䛜ྍ⬟䛰䛳䛯䛜䚸ᅇ䛾ᨵṇ䛻䜘䜚㞠⏝⪅䛛䜙ᨭ⤥䜢ཷ䛡 䛶䛔䛺䛔⪅䛻㝈ᐃ䛧䛶䚸ᅜ䛾⫱ඣᡭᙜ䛜⤥䛥䜜䜛䚹㞠⏝⪅䛛䜙䛾ᡭᙜ䛜⫱ඣᡭᙜ䛻‶䛯䛺䛔ሙྜ䛿㊊ศ䜢ᨻᗓ䛜⿵ሸ䛩 䜛䚹 2017ᖺ7᭶1᪥䜘䜚䚸⡆␎䛥䜜䛯䝏䝱䜲䝹䝗䜿䜰⿵ຓไᗘ䛜ᑟධ䛥䜜䜛䚹ୡᖏᡤᚓ䜢䝧䞊䝇䛸䛧䛯༢୍䛾⿵ຓ㔠䛜ᨭ⤥䛥䜜䚸ാ 䛔䛶䛔䜛ぶ䜔䜢᥈䛧䛶䛔䛯䜚䚸◊ಟ䜔ຮᙉ䛺䛹䛾άື䜢⾜䛳䛶䛔䜛ぶ䜒ᑐ㇟䛸䛺䜛䚹17䝗䝹ᮍ‶䜎䛷䛾ୡᖏᡤᚓ䛾ሙྜ 䛿⿵ຓ㢠䛜ᣑ䛥䜜䜛䛸ぢ㎸䜎䜜䜛䚹 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 9 EY Japan Business Services Contacts ey.com/au/federalbudget National Melbourne ⳥㝯ṇ Takamasa Kikui HYjlf]j B:K9H9;'G[]YfaYD]Y\]j #.)*1*,0-10. lYcYeYkY&cacma8Ym&]q&[ge ຍ⸨㞞Ꮚ㻌Masako Kato B:KJ]hj]k]flYlan]$ 9kkmjYf[] +61 3 9655 2766 eYkYcg&CYlg8Ym&]q&[ge ΎỈつྐ㻌Nori Shimizu B:KJ]hj]k]flYlan]$ 9kkmjYf[] +61 3 8650 7650 fgja&k`aearm8Ym&]q&[ge Sydney ⠛ᓮ⣧ஓ㻌Junya Shinozaki Director JBS NSW Leader +61 2 9248 5739 bmfqY&k`afgrYca8Ym&]q&[ge Brisbane 䜹䞊䞁䝈⿱Ꮚ㻌㻌Yuko Kearns <aj][lgj$LYp +61 2 9248 5518 qmcg&c]Yjfk8Ym&]q&[ge ⲨᕝᑦᏊ㻌Shoko Arakawa B:KJ]hj]k]flYlan] K]fagjEYfY_]j$9kkmjYf[] #.)/+())+)01 k`gcg&YjYcYoY8Ym&]q&[ge Adelaide Ώ㎶Ⓩ㻌㻌Toni Watanabe 9[[gmfl=p][mlan]$LYp +61 7 3011 3526 lgfa&oYlYfYZ]8Ym&]q&[ge ᕝ┿⏤⨾㻌Mayumi Kawai B:KJ]hj]k]flYlan] +61 8 8417 1974 eYqmea&cYoYa8Ym&]q&[ge Perth ୖᜨ❶㻌Shigeaki Inoue B:KJ]hj]k]flYlan]<aj][lgj$LYp #.)01*)/)*1. k`a_]Yca&afgm]8Ym&]q&[ge ㅖ㈏䚷ኴ㑻㻌㻌㻌Kentaro Moronuki B:KJ]hj]k]flYlan] EYfY_]j$9kkmjYf[] +61 8 9429 2222 c]flYjg&egjgfmca8Ym&]q&[ge 2015/16 ᖺᗘ䜸䞊䝇䝖䝷䝸䜰㐃㑥ண⟬ 10 EYt9kkmjYf[]tLYptLjYfkY[lagfkt9\nakgjq 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