PE 恒久的施設について

お客様からPEについて聞かれましたので、簡単にまとめたものをUPしておきます。主にJETROのこちらのページを参考に、ざっくり記載しています。

(1)PEとは?PEと課税の関係とは?

PE=恒久的施設。企業が海外で事業を行う際にその国で課税されるか否かの指標となるもの。PEを持っていなければ課税されないし、持っていると判断されれば課税される。

通常非居住者は課税されないのが原則(課税されないのではなく、「源泉分離課税である」という言い方をするのですが、、簡単にいうと、通常課税されない、とここでは表記します。利子やコミッションなど源泉税が引かれる所得が発生した場合には課税されますので)。PEを持っていると判断されれば居住者同様に扱う。

例えば米国にあるA社が日本国内で取引をした場合、A社は日本の居住者ではないので日本では課税されず、米国で課税される。しかし、A社が取引のために事務所を開設し日本で取引をした場合(事務所は子会社ではない。営業活動拠点である)、当該事務所はPEとみなされ、A社の日本での所得は日本で課税される→日本で申告が必要。

① 定義(OECDモデル条約での定義)・・・支店、事業所、工場、作業場、採掘場、1年超の建設工事現場、事業代行代理人(ただし仲介人や問屋を除く)。また、子会社親会社などがどちらか一方のPEとみなされることもない。

② 定義(国連モデル条約での定義)・・・OECDモデルのうち、建設工事現場については工期6か月判定。また、183日超の役務提供を行う活動もPEとみなす。代理人については商品を保管し引き渡す業務を行っている場合(倉庫業+出荷業務)もPE

③ 定義(日本国内法)・・・基本的にOECDモデルと同一(★)。事業代行代理人については、代理業務を事業として行っている者(人、会社)をPEとみなすことはない(★)。

(2)留意点

PEかどうかの判断は最終的には当該国の税務当局の取り扱い次第である点に留意です。

また、上記★の部分、平成30年税制改正で見直しがされ、平成31年1月1日以降開始事業年度からは要件がさらに厳しくなります。例えば、代理人PEの改正においては、日本にいる個人or個人の会社が、契約締結代理人として外国企業の製品や商品を販売するなどする場合には、その取引が日本にいる個人/個人の会社の名前の元で行われていても、その外国企業が日本で課税されることになる可能性があります(つまり外国企業の代理人PEとみなされる)。

倉庫保管業務についても見直しがされており、今後は実質的に外国法人の事業活動を担っていると判断された場合にはPEとして認定される可能性があります。

以上です。

海外取引をしている、これからする予定の企業は頭の片隅に置いておいた方がいいかもです。

For the English user, please refer to the website of National Tax Office in Japan. This describe not only about the PE, but you can get some point about that.

 

 

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