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ᶏᄖᖱႎ
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ᶏᄖᖱႎ
ࠝ࡯ࠬ࠻࡜࡝ࠕߦ߅ߌࠆ⒢೙ߣ⒢ോⴕ᡽
࿖⒢ᐡ࿖㓙ᬺോ⺖㧔㐳ᦼ಴ᒛ⠪㧕
᧲ደᢝ ␽਎
ٟSUMMARYٟ
࿖⒢ᐡߦ߅޿ߡߪ‫߇ࠊޔ‬࿖ડᬺߩᶏᄖㅴ಴ߩჇട෸߮࿖㓙ൻߩㅴዷߦㆡಾߦኻಣߔࠆߚ߼‫ޔ‬
⡯ຬࠍ㐳ᦼߦᶏᄖߦᵷ㆜ߒ‫ޔ‬ᖱႎ෼㓸╬ࠍⴕߞߡ޿ࠆ‫ޕ‬
ᧄⓂߪ‫ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ㅪ㇌ߦᵷ㆜ߐࠇߚ⡯ຬ߇‫ޔ‬ห࿖ߩਥⷐߥ⒢೙෸߮⒢ോⴕ᡽ߦߟ޿
ߡᦨᣂߩ⁁ᴫࠍ⸃⺑ߒߚ߽ߩߢ޽ࠆ‫ޕ‬
ߥ߅‫ߪ࠲࡯࠺ޔ‬ේೣߣߒߡᧄⓂၫ╩ᤨ㧔2010 ᐕ 1 ᦬㧕ߩ߽ߩߢ޽ࠆ‫ޕ‬
㧔⒢ᄢࠫࡖ࡯࠽࡞✬㓸ㇱ㧕
157
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
⋡ ᰴ
ߪߓ߼ߦ·········································································································159
╙৻ㇱ ⒢೙ߩ᭎ⷐ··························································································160
㧝 ࿖ኅߩᚑ┙ߜߣ⒢೙·················································································160
㧞 ᚲᓧ⒢···································································································161
Ԭ ᚑ┙ߜ································································································161
ԭ ୘ੱᚲᓧ⒢ߩ઀⚵ߺ··············································································161
Ԯ ᴺੱᚲᓧ⒢ߩ઀⚵ߺ··············································································162
ԯ ࠠࡖࡇ࠲࡞ࠥࠗࡦ·················································································163
԰ ࠗࡦࡇࡘ࡯࠹࡯࡚ࠪࡦ೙ᐲ ·····································································163
Ա ߘߩઁߩࠛࡦ࠹ࠖ࠹ࠖ ···········································································164
㧟 ᶖ⾌⒢···································································································164
Ԭ ᚑ┙ߜ································································································164
ԭ ઀⚵ߺ································································································164
㧠 ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ ········································································165
㧡 ‛ຠ⒢╬································································································166
Ԭ ‛ຠ⒢································································································166
ԭ ࡢࠗࡦဋ╬⒢·······················································································166
Ԯ 㜞⚖ゞ⒢·····························································································167
㧢 ⛎ਈ⒢···································································································167
Ԭ ᚑ┙ߜ································································································167
ԭ ઀⚵ߺ································································································167
Ԯ ೙ᐲ⺞๺ߩข⚵ߺ·················································································167
㧣 ࿯࿾⒢···································································································167
Ԭ ᚑ┙ߜ································································································167
ԭ ઀⚵ߺ································································································168
㧤 ߘߩઁ···································································································168
Ԭ ⋧⛯⒢෸߮⿅ਈ⒢·················································································168
ԭ ශ⚕⒢································································································168
Ԯ ࡟ࠗ࠻································································································168
ԯ ㅢೣᴺ································································································168
԰ ᦨㄭߩേะ··························································································169
╙ੑㇱ ⒢ോⴕ᡽ߩ᭎ⷐ····················································································169
㧝 ⴕ᡽ᯏ㑐································································································169
Ԭ ⽷ോ⋭ߣ࿖⒢ᐡ····················································································169
ԭ ࿖⒢ᐡߩ⚵❱ᯏ᭴·················································································169
㧞 ⒢ോⴕ᡽ߩ᭎ⷐ·······················································································170
Ԭ ᴺ઎਄ߩᩮ᜚·······················································································170
158
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ԭ ⥄Ꮖ↳๔೙ᐲ·······················································································170
Ԯ ⥄Ꮖ↳๔೙ᐲߣᩏቯ··············································································171
ԯ ⥄Ꮖ↳๔ߣࠦࡦࡊ࡜ࠗࠕࡦࠬ ··································································172
԰ ട▚⒢ߣᑧṛ⒢····················································································172
Ա ࡞࡯࡝ࡦࠣ೙ᐲ····················································································173
Բ ⚊⒢⠪ᙗ┨··························································································174
Գ ⚊⒢⠪⇟ภ··························································································175
㧟 ੐ോㆇ༡································································································177
Ԭ ࠦࡦࡊ࡜ࠗࠕࡦࠬࡕ࠺࡞ߣߩ㑐ଥ ····························································177
ԭ ᖱႎឭଏ·····························································································177
Ԯ 㔚ሶ↳๔·····························································································177
ԯ ⒢ോ⋧⺣·····························································································178
԰ ࠝࡦ࡜ࠗࡦࠨ࡯ࡆࠬ··············································································178
Ա ⺞ᩏᮭ㒢·····························································································179
Բ ⺞ᩏᮭ㒢ߩ㒢⇇····················································································180
Գ ⋙ᩏᬺോ·····························································································180
㧠 ⚊⒢⠪ߩᢇᷣߣ╙ਃ⠪ᯏ㑐 ········································································181
Ԭ ⚊⒢⠪ߦࠃࠆਇ᦯↳┙ߡ ········································································181
ԭ ╙ਃ⠪ᯏ㑐··························································································182
߅ࠊࠅߦ·········································································································182
ߪߓ߼ߦ
ࠆ‫ޕ‬
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1,892 ਁ㧢ජੱ
2,187 ਁ㧡ජੱ
8,759.19 ం࠼࡞㧔5.2㧑㧕
1 ళ 1946.95 ం࠼࡞㧔1.1㧑㧕
42,785 ࠼࡞
54,615 ࠼࡞
ᶖ⾌⠪ଔᩰᜰᢙ(4)
121.8
166.4
ታ⾰ᐔဋ⛎ਈ(ㅳ⛎)(5)
1,017.0 ࠼࡞
1,171.0 ࠼࡞
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2,645.34ం࠼࡞(7)
(2)
ੱญ
ታ⾰GDP(ኻ೨ᐕᲧ)(3)
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⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
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᡽ᐭᯏ⢻ࠍ஻߃ߡ޿ߚ(8)‫ޔ߼ߚߩߘޕ‬ฦᬀ᳃
ߒߡ૏⟎ߠߌࠄࠇߡ޿ࠆ‫ޕ‬
࿾᡽ᐭߪ‫ࠆߥ⇣ࠇߙࠇߘޔ‬⒢೙ࠍ᭴▽ߒߡ޿
એ਄ߪ‫⒅ޔ‬⒢ߦ㑐ߔࠆ⤘ᄢߥ೙ቯᴺ߇ሽ࿷
ߚߩߢ޽ࠆ‫ޕ‬
ߔࠆਛߢ‫ޔ‬ᭂ߼ߡ◲⚛ߥ଀ࠍ᜼ߍߚߦㆊ߉ߥ
1900 ᐕߦࠗࠡ࡝ࠬ⼏ળߢ೙ቯߐࠇߚࠝ࡯
޿߇‫ߩࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬⒢ᴺࠍ⚌⸃ߊ㓙ߦ‫ޔ‬
ࠬ࠻࡜࡝ࠕᙗᴺ(9)ߦၮߠ߈‫ߩߘޔ‬⠉ᐕ‫ޔ‬ㅪ㇌
৻ߟߩ㎛ߣߥࠆߢ޽ࠈ߁‫ޕ‬
߇⚿ᚑߐࠇ‫ోߩࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ᬀ᳃࿾ߪ‫ޔ‬
ㅪ㇌ࠍ᭴ᚑߔࠆᎺ෶ߪ․೎࿾ၞߦ⒖ⴕߒߚ
(10)‫ޕ‬
ᙗᴺߪ‫ޔ‬ㅪ㇌᡽ᐭߩᮭ㒢ࠍ㒢ቯ⊛ߦቯ߼‫ޔ‬
Ꮊ᡽ᐭߩᮭ㒢ߩᄙߊߪ⛽ᜬߐࠇ‫ޔ‬ਔ᡽ᐭߩ㑐
ଥߪਗ೉⊛ߥ߽ߩߣߥߞߚ‫ޔߚ߹ޕ‬ᙗᴺߦ߅
޿ߡቯ߼ࠄࠇߡ޿ࠆㅪ㇌᡽ᐭߩᮭ㒢ߩਛߦ‫ޔ‬
⒅⒢ߦଥࠆᴺᓞߩ೙ቯᮭ㒢߇޽ࠆ߇‫ߩߎޔ‬ᮭ
㒢ߪ‫ޔ‬ㅪ㇌᡽ᐭߩߺߦ⁛භߐࠇࠆᮭ㒢ߢߪߥ
ߊ‫ޔ‬Ꮊ᡽ᐭߩ⺖⒢ᮭࠍุቯߔࠆ߽ߩߢߪߥ޿
(11)‫ޔ߼ߚߩߘޕ‬ㅪ㇌⚿ᚑએᓟ‫ޔ‬᭽‫⒅ߥޘ‬⒢ߦ
160
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
‫ߩࠕ࡝࡜࠻ࠬ࡯ࠝޣ‬Ꮊ෸߮․೎࿾ၞ‫ޤ‬
A C T 㚂ㇺ․೎࿾ၞ
NSW ࠾ࡘ࡯ࠨ࠙ࠬ࠙ࠚ࡯࡞࠭Ꮊ
NT
NT
QLD
WA
ർㇱ․೎࿾ၞ
Q L D ࠢࠖ࡯ࡦ࠭࡜ࡦ࠼Ꮊ
SA
S A ධࠝ࡯ࠬ࠻࡜࡝ࠕᎺ
NSW
VIC
T A S ࠲ࠬࡑ࠾ࠕᎺ
ACT
V I C ࡧࠖࠢ࠻࡝ࠕᎺ
WA
TAS
⷏ࠝ࡯ࠬ࠻࡜࡝ࠕᎺ
㧞 ᚲᓧ⒢
ߥࠄߕ‫ޔ‬ᴺቯᚲᓧ(Statutory Income)߇฽߹
Ԭ ᚑ┙ߜ
ࠇࠆ‫ޕ‬
೨┨ߦ߅޿ߡㅀߴߚࠃ߁ߦ‫ޔ‬ᙗᴺߪㅪ㇌෸
ㅢᏱᚲᓧߪ‫ࠖ࠹ࠗࠢࠛޔ‬ᴺߦ↱᧪ߔࠆ᭎ᔨ
߮Ꮊߩਔᣇߦ⺖⒢ᮭࠍ⹺߼‫⥄⁛߇ࠇߙࠇߘޔ‬
ߢ޽ࠅ‫ޔ‬ᓎോߩឭଏ‫ޔ‬༡ᬺⴕὑ෶ߪ⾗↥ߩ೑
ߩ⒢೙ࠍ᭴▽ߔࠆߎߣࠍᅹߍߡ޿ߥ޿߇‫ޔ‬ᱧ
↪ߣ޿ߞߚᚲᓧߩḮᴰߣ‫߁઻ߦࠇߘޔ‬ᡰᛄ߇
ผ਄ߪ‫ޔ‬࿖ኅߣߒߡ‫ߥ⊛৻⛔ޔ‬⒢೙ࠍዉ౉ߒ
޽ࠆߎߣࠍⷐઙߣߒߡ߅ࠅ‫⊛ᧄ⾗ޔ‬෼౉ߪ⹥
ߥߌࠇ߫ߥࠄߥ޿⁁ᴫ߇↢ߓࠆ‫ޕ‬
ᒰߒߥ޿‫৻ޕ‬ᣇ‫ޔ‬ᴺቯᚲᓧߪ‫߫ࠊ޿ޔ‬ᴺ઎਄
ၮᐙ⒢ߢ޽ࠆᚲᓧ⒢(16)ߪ‫ޔ‬ㅪ㇌⚿ᚑᓟ‫ޔ‬ㅪ
ߩⷙቯߦࠃࠆߺߥߒᚲᓧߢ޽ࠅ‫ޔ‬ᓟㅀߔࠆࠠ
㇌෸߮ฦᎺߩਔ᡽ᐭ߇⺖⒢ࠍⴕߞߡ޿ߚ‫ߘޕ‬
ࡖࡇ࠲࡞ࠥࠗࡦᚲᓧ߿ࡈ࡜ࡦࠠࡦࠣ࡮ࠢ࡟ࠫ
ߩᓟ‫╙ޔ‬ੑᰴ਎⇇ᄢᚢ߇ഺ⊒ߒ‫߁઻ߦࠇߘޔ‬
࠶࠻(18)╬߇฽߹ࠇࠆ‫ޕ‬
ᚢ⾌⺞㆐ߩᔅⷐᕈ߇↢ߓߚߎߣ߆ࠄ‫ޔ‬1942
ᰴߦ‫ޔ‬੐ᬺ㑐ㅪប㒰ࠍ㓸⸘ߒ‫ߩߘޔ‬ว⸘㗵
ᐕߦ‫ޔ‬ㅪ㇌᡽ᐭߦࠃࠆ⛔৻⊛ߥ⺖⒢߳ߩォ឵
ࠍ↳๔ኻ⽎ᚲᓧ߆ࠄប㒰ߔࠆ‫ޕ‬੐ᬺ㑐ㅪប㒰
߇࿑ࠄࠇߚ‫ޕ‬
ߦߪ‫ޔ‬੐ᬺࠍⴕ߁⠪ߩᔅⷐ⚻⾌‫ޔ‬ᛩ⾗ᤨ(⾗↥
ߎࠇߦࠃࠅ‫ޔ‬
୘ੱߩᚲᓧߦኻߔࠆ⚥ㅴ⺖⒢‫ޔ‬
ߩ⾼౉╬)ߦᡰ಴ߒߚઃ㓐⾌↪(⾗↥ߩኻଔߪ
ᴺੱߩᚲᓧߦኻߔࠆቯ₸⺖⒢‫ޔ‬ᚲᓧ⒢ߦଥࠆ
฽߹ࠇߥ޿‫ )ޕ‬෸߮ᛩ⾗ᚲᓧࠍᓧࠆߚ߼ߦᛩ
ㅪ㇌᡽ᐭߩ⺖⒢ఝ⿧ᮭ෸߮Ꮊ᡽ᐭߦ߅ߌࠆᚲ
⾗ᓟߦᡰ಴ߒߚ⾌↪╬߇฽߹ࠇࠆ‫ޕ‬
ᓧ⒢⾮⺖ᯏ⢻ߩㅪ㇌᡽ᐭ߳ߩ⒖▤╬߇ⴕࠊࠇ
ᦝߦ‫ޔ‬㕖੐ᬺប㒰ߣߒߡ‫ޔ‬ᜰቯ࿅૕╬(19)ߦ
ࠆߎߣߣߥߞߚ‫ޕ‬ᚢᓟ߽ߎߩ೙ᐲ߇⛮⛯ߐࠇ
ኻߔࠆ৻ቯߩ⿅ਈ‫ޔ‬⒢ℂ჻⾌↪╬ߩ⒢ോ㑐ㅪ
ࠆߎߣߦߥࠅ‫⃻ޔ‬࿷ߦ⥋ߞߡ޿ࠆ(17)‫ޕ‬
ᡰ಴(20)෸߮᡽ౄ߳ߩነ㒝㊄ࠍ㓸⸘ߒ‫↳ޔ‬๔ᚲ
ԭ ୘ੱᚲᓧ⒢ߩ઀⚵ߺ
ᓧ㊄㗵߆ࠄប㒰ߔࠆ‫ޕ‬
ࠝ࡯ࠬ࠻࡜࡝ࠕߩᚲᓧ⒢ߪ‫ޔ‬୘ੱ෸߮ᴺੱ
એ਄ ߩ⸘▚ ߦࠃ ࠅ᳞߼ ࠄࠇ ࠆ⺖⒢ ᚲᓧ
޿ߕࠇߩ⚊⒢⠪ߦߟ޿ߡ߽‫ޔ‬หߓᴺ઎ߦ߅޿
(Taxable Income)ߦኻߒߡ‫৻ޔ‬ቯߩ⚥ㅴ⒢₸
ߡቯ߼ࠄࠇߡ޿ࠆ‫ᧄ߼ߚߩߘޕ‬Ⓜߢߪ‫ޔ‬ᴺੱ
ࠍㆡ↪ߒ‫ޔ‬⒢㗵߇▚಴ߐࠇࠆ‫ᧂޔ߅ߥޕ‬ᚑᐕ‫ޔ‬
ߩᚲᓧߦኻߒߡ⺖ߐࠇࠆ⒢߽฽߼‫ޔ‬ᚲᓧ⒢ߣ
․ቯኾ㐷⡯(૞ኅ‫⊒ޔ‬᣿ኅ‫⧓ޔ‬⢻ੱ‫⵾ޔ‬૞⠪෶
๭߱ߎߣߦߔࠆ‫ޕ‬
ߪࠬࡐ࡯࠷ㆬᚻ)෸߮╙৻ᰴ↢↥⠪ߦߟ޿ߡ
ೋ߼ߦ‫ޔ‬୘ੱߦኻߒߡ⺖ߐࠇࠆᚲᓧ⒢ߩ⸘
ߪ‫ޔ‬⒢㗵⸘▚ߦ㑐ߔࠆ․଀߇޽ࠆ‫ޕ‬
▚ߩ઀⚵ߺߦߟ޿ߡ⺑᣿ߔࠆ‫ޕ‬
߹ߕ‫↳ޔ‬๔ኻ⽎ᚲᓧ(Assessable Income)
ࠍ㓸⸘ߔࠆ‫↳ޕ‬๔ኻ⽎ᚲᓧߣߪ‫ߥ⊛⥸৻ޔ‬᭎
ᔨߦ߅ߌࠆㅢᏱᚲᓧ(Ordinary Income)ߩߺ
161
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‫ޣ‬⒢₸(୘ੱ⚊⒢⠪)‫ޤ‬
ౝ߇↳๔ᦼ㒢ߣߥࠆ‫ޕ‬
Ԯ ᴺੱᚲᓧ⒢ߩ઀⚵ߺ
⺖⒢ᚲᓧ
ᐕᐲ⒢₸
࠼࡞એਅ
ᴺੱߦଥࠆᚲᓧ⒢ߩ⸘▚ߪ‫ޔ‬ળ⸘਄ߩ೑⋉
ߦኻߔࠆ⒢ോ⺞ᢛ߆ࠄᆎ߹ࠆ‫ޕ‬
࠼࡞⿥‫࡞࠼ޓ‬એਅ
࠼࡞⿥‫࡞࠼ޓ‬એਅ
ળ⸘਄ߪ೨ᐕᐲએ೨ߦ߅޿ߡ⸘਄ᷣߺߢ޽
࠼࡞⿥‫࡞࠼ޓ‬એਅ
ࠆ෼⋉ߢ‫ޔ‬⒢ോ਄ߪ⺖⒢ߩ➅ᑧߴ߇ⴕࠊࠇߚ
࠼࡞⿥
߽ߩߦߟ޿ߡߪ‫⋉ޔ‬㊄ߦ▚౉ߔࠆߚ߼ߦ‫ޔ‬ട
▚಴ߐࠇߚ⒢㗵ߦߪ‫ޔ‬ฦ⒳ߩ⒢㗵ប㒰߇ㆡ
▚⺞ᢛߔࠆ‫․ޔ߫߃଀ޕ‬ቯߩ଻㒾㊄෼౉ߩ⺖
↪ߐࠇࠆ‫ޔ߫߃଀ޕ‬ᛔ㙃ኅᣖប㒰(21)‫৻╙ޔ‬ሶ
⒢➅ᑧߴ߿‫↥⾗ޔ‬ಣಽߦ઻߁ࠠࡖࡇ࠲࡞ࠥࠗ
ប㒰(22)‫ޔ‬ૐᚲᓧ⠪ប㒰‫ޔ‬ᐕ㊄ฃ⛎⠪ប㒰‫ޔ‬ක
ࡦߦଥࠆᏅ㗵߇ߎࠇߦ฽߹ࠇࠆ‫ޕ‬
≮⾌ប㒰‫ޔ‬
୘ੱ଻㒾ប㒰‫ޔ‬
㆙㓒࿾ዬ૑⠪ប㒰‫ޔ‬
ᷫଔఘළߦߟ޿ߡߪ‫ޔ‬⒢ോ਄ㆡ↪ߐࠇࠆఘ
␠ળ଻㓚⛎ઃប㒰‫ޔ‬㈩ᒰប㒰෸߮ᄖ࿖⒢㗵ប
ළ₸෶ߪఘළᣇᴺߪ‫ޔ‬ળ⸘਄ߩߘࠇߣߪ⇣ߥ
㒰╬߇޽ࠆ‫ޕ‬
ࠆߚ߼‫ޔ‬ળ⸘਄ߩᷫଔఘළߩ㗵ࠍ৻ᣤട▚ߔ
߹ߚ‫⺖ޔ‬⒢ᐕᐲߦ߅޿ߡᡰᛄࠊࠇߚḮᴰᓽ
ࠆ‫ߩߘޕ‬ᓟ‫ޔ‬ᚲᓧ⒢ᴺ਄ߩⷙቯߦၮߠ߈‫ޔ‬ᡷ
෼(PAYG Withholding)෸੍߮ቯ⚊⒢(PAYG
߼ߡ⸘▚ߒߚᷫଔఘළ⾌ࠍ‫ޔ‬⒢ോ਄ߩ៊㊄ߣ
Installment)╬ߩ⺞ᢛ߽ⴕ޿‫⚊ߥ⊛⚳ᦨޔ‬ઃ
ߒߡ▚౉ߔࠆ‫ޕ‬
㗵෶ߪㆶઃ㗵߇᳿ቯߐࠇࠆ‫ޕ‬
߹ߚ‫ޔ‬ળ⸘਄ߩ⾌↪㗄⋡ߩ߁ߜ‫ޔ‬⒢ോ਄ߪ
ዬ૑⠪ߢ޽ࠆ୘ੱߪ‫⺖ޔ‬⒢ᚲᓧ߇‫⺖ޔ‬⒢ᦨ
៊㊄ਇ▚౉ߣߐࠇࠆ߽ߩࠍട▚ߔࠆ‫ޕ‬
଀߃߫‫ޔ‬
ૐ㒢ߩ 6,000 ࠼࡞ࠍ⿥߃ࠆ႐วߪ‫ޔ‬ේೣߣߒ
⾗ᧄ⊛ᡰ಴‫ޔ‬ળ⸘਄ߩฦ⒳ᒁᒰ㊄߿Ḱ஻㊄‫ޔ‬
ߡ‫↳ޔ‬๔ᦠࠍឭ಴ߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬ᚒ߇
⃻㊄એᄖߩฃ⿅ଢ⋉‫⚊ޔ‬ઃߐࠇߚᚲᓧ⒢‫ޔ‬ነ
࿖ߩࠃ߁ߥᐕᧃ⺞ᢛ೙ᐲߪሽ࿷ߒߥ޿ߚ߼‫ޔ‬
ઃ㊄෸߮ᑯ⼔჻⾌↪╬߇฽߹ࠇࠆ‫ޕ‬ห᭽ߦ‫ޔ‬
⛎ਈᚲᓧߩߺߩ႐วߢ޽ߞߡ߽‫⺖ޔ‬⒢ᦨૐ㒢
ળ⸘਄ߪ෼⋉ߣߥࠆ߇‫ޔ‬⒢ോ਄ߪ↳๔ኻ⽎ᚲ
ࠍ⿥߃ࠆ㒢ࠅߪ‫↳ޔ‬๔ᦠࠍឭ಴ߔࠆ⟵ോ߇޽
ᓧߣߐࠇߥ޿߽ߩ෶ߪ㕖⺖⒢ᚲᓧߣߐࠇࠆ߽
ࠆ‫ޕ‬
ߩ╬ߩᷫ㗵ࠍⴕ߁‫ޕ‬
߹ߚ‫ޔ‬୘ੱߩ⺖⒢ᚲᓧ߇⺖⒢ᦨૐ㒢ߦḩߚ
ᦨᓟߦ‫ޔ‬⒢ോ਄⹺߼ࠄࠇࠆ․೎ប㒰ߩᷫ▚
ߥ޿႐วߢ޽ߞߡ߽‫ߩߘޔ‬୘ੱ߇੐ᬺࠍ༡߻
ࠍⴕ߁‫៊⿧➅ޔ߫߃଀ޕ‬ᄬប㒰‫ޔ‬੐ᬺ㑐ㅪ⾗
႐ว‫ޔ‬Ḯᴰᓽ෼ߐࠇߡ޿ࠆᚲᓧ߇޽ࠆ႐ว‫ޔ‬
ᧄ⊛ᡰ಴ប㒰‫ޔ‬੐ᬺ↪࿯࿾ߦଥࠆၮ␆⊛㈩㔚
៊ᄬ⧯ߒߊߪ➅⿧៊ᄬ߇޽ࠆ႐ว‫ޔ‬㈩ᒰប㒰
ᡰ಴ប㒰‫ޔ‬㋶ᬺ㑐ㅪߩ৻ቯߩ⾗ᧄ⊛ᡰ಴‫ޔ‬ᑪ
ߩㆶઃࠍ↳⺧ߔࠆ႐ว╬ߪ‫↳ޔ‬๔ᦠࠍឭ಴ߔ
‛߿ၮ␆ࠗࡦࡈ࡜ߦଥࠆ⾗ᧄ⊛ᡰ಴෸߮⎇ⓥ
ࠆᔅⷐ߇޽ࠆ‫ޕ‬
㐿⊒⾌ប㒰╬߇฽߹ࠇࠆ‫ޕ‬
㕖ዬ૑⠪ߢ޽ࠆ୘ੱߪ‫ޔ‬Ḯᴰᓽ෼ߐࠇߡ޿
એ਄ߩ⒢ോ⺞ᢛࠍⴕ޿‫ޔ‬᳞߼ࠄࠇߚ⺖⒢ᚲ
ߥ޿ࠝ࡯ࠬ࠻࡜࡝ࠕ࿖ౝḮᴰߩᚲᓧ߇޽ࠆ႐
ᓧ(Taxable Income)ߦኻߒߡ‫ޔ‬30㧑ߩ৻ቯ⒢
ว߿‫ޔ‬੐ᬺࠍ༡߻႐ว‫៊ޔ‬ᄬ⧯ߒߊߪ➅⿧៊
₸(24)ࠍㆡ↪ߒ‫ޔߦᦝޔ‬⒢㗵ប㒰ߣߒߡ‫ޔ‬㈩ᒰ
ᄬ߇޽ࠆ႐ว‫ޔ‬㈩ᒰប㒰ߩㆶઃࠍ↳⺧ߔࠆ႐
ប㒰෸߮ᄖ࿖⒢㗵ប㒰ߩ⺞ᢛࠍⴕ޿‫⊛⚳ᦨޔ‬
ว╬ߪ‫↳ޔ‬๔ᦠࠍឭ಴ߔࠆᔅⷐ߇޽ࠆ‫ޕ‬
ߥ⚊ઃ㗵෶ߪㆶઃ㗵߇᳿ቯߐࠇࠆ‫ޕ‬
⺖⒢ᦼ㑆ߪ㧣᦬㧝ᣣ߆ࠄ㧢᦬ 30 ᣣߩ㧝ᐕ
ዬ૑⠪ߢ޽ࠆᴺੱߪ‫৻ޔ‬ㇱߩ㕖༡೑ડᬺࠍ
㑆ߢ޽ࠅ‫ᦼߩߘޔ‬㑆ߩᚲᓧߦଥࠆ⏕ቯ↳๔ᦼ
㒰߈‫↳߇ߡߴߔޔ‬๔ᦠߩឭ಴ࠍߒߥߌࠇ߫ߥ
㒢ߪ‫ޔ‬ේೣߣߒߡ‫ޔ‬10 ᦬ 31 ᣣߢ޽ࠆ (23)‫ޕ‬
ࠄߥ޿‫ޔߚ߹ޕ‬㕖ዬ૑⠪ߢ޽ࠆᴺੱ߽‫ޔ‬࿖ౝ
ૉߒ‫ޔ‬੐ᬺᐕᐲࠍ⺖⒢ᦼ㑆ߣߔࠆߎߣ߇⹺
ߢ੐ᬺࠍ༡ࠎߢ޿ࠆ႐วߪ‫ޔ‬࿖ౝḮᴰᚲᓧߦ
߼ࠄࠇߚ⚊⒢⠪ߪ‫⺖ޔ‬⒢ᦼ㑆⚳ੌᓟ㧠ࡩ᦬એ
ଥࠆ↳๔ࠍⴕ߁ᔅⷐ߇޽ࠆ‫ޕ‬
162
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ߥ߅‫ޔ‬ዬ૑⠪ߢ޽ࠆᴺੱߪ‫ࡊ࡯࡞ࠣޔ‬ળ␠
ߚ႐วߦ⹺⼂ߐࠇࠆ‫․ޕ‬ቯߩ੐⽎ߣߪ‫↥⾗ޔ‬
ߦࠃࠆㅪ⚿↳๔߽⹺߼ࠄࠇࠆ‫ޕ‬
⼑ᷰߩࠃ߁ߥᚲ᦭ᮭߩ⒖ォ╬ߩ߶߆‫ߩ↥⾗ޔ‬
⺖⒢ᦼ㑆ߪ‫ޔ‬ේೣߣߒߡ‫ޔ‬㧣᦬㧝ᣣ߆ࠄ㧢
ᑄ᫈‫ߦ↥⾗ޔ‬ଥࠆᮭ೑ߩഃ⸳෶ߪߘߩขᓧ‫ޔ‬
᦬ 30 ᣣߩ㧝ᐕ㑆ߢ޽ࠆ߇‫ᦼߩߘޔ‬㑆ߩᚲᓧ
ା⸤ߩ㐿ᆎ߿ᜬಽߩᡰᛄ‫ࠬ࡯࡝ޔ‬ᄾ⚂ߩ✦⚿
ߦଥࠆ⏕ቯ↳๔ᦼ㒢ߪ‫⚊ޔ‬⒢⠪ߦࠃߞߡ⇣ߥ
߿ᦝᣂ‫ޔ‬ળ␠ߦࠃࠆ⥄Ꮖᩣᑼขᓧ‫⚊ޔ‬⒢⠪߇
ࠆ‫ޔ߫߃଀ޕ‬ᐕ㑆෼⋉߇㧝ජਁ࠼࡞⿥╬ߩⷐ
ዬ૑⠪ߢߪߥߊߥߞߚ႐ว╬߽฽ߺ‫⊛⥸৻ޔ‬
ઙࠍḩߚߔਛⷙᮨએ਄ߩᴺੱߢ޽ࠆ႐วߪ㧝
ߦࠠࡖࡇ࠲࡞ࠥࠗࡦߣߒߡᗐቯߐࠇࠆ੐⽎ࠃ
᦬ 15 ᣣ(ૉߒ‫ޔ‬೨ᐕߩ⺖⒢ᚲᓧ߇㧜ߢ޽ߞߚ
ࠅ߽‫ޔ‬ᐢ޿▸࿐ߩ⾗ᧄ⊛ขᒁ߇ᝒ߃ࠄࠇࠆ‫ޕ‬
ᴺੱߪ 2 ᦬ 28 ᣣ)‫ޔ‬ㅢᏱߩᴺੱߩ႐วߪ㧞᦬
ߎߩࠃ߁ߥ․ቯߩ੐⽎ߦࠃߞߡᓧࠄࠇߚ෼
28 ᣣ‫ޔ‬೨ᐕએ೨ߦଥࠆ↳๔ᦠ߇ᧂឭ಴ߣߥߞ
౉෶ߪ⚻ᷣ⊛೑⋉߆ࠄ‫ߦ↥⾗ޔ‬ଥࠆขᓧේଔ
ߡ޿ࠆᴺੱߪ 10 ᦬ 31 ᣣ╬ߣߥࠆ‫ޔઁߩߘޕ‬
╬ߩ৻ቯߩ⾌↪ࠍᏅߒᒁ߈‫ޔ‬㕖⺖⒢㗄⋡߿➅
੐ᬺᐕᐲࠍ⺖⒢ᦼ㑆ߣߔࠆߎߣࠍᛚ⹺ߐࠇߚ
ᑧߴⷙቯࠍ⠨ᘦߒߚ਄ߢ‫․ޔ‬ቯߩ੐⽎ߏߣߩ
⚊⒢⠪╬ߦߟ޿ߡߪ‫↳ࠆߥ⇣ޔ‬๔ᦼ㒢߇ㆡ↪
ࠠࡖࡇ࠲࡞ࠥࠗࡦ෶ߪࠠࡖࡇ࠲࡞ࡠࠬࠍ▚಴
ߐ ࠇࠆ ‫↳ ߩࠄ ࠇߎޕ‬๔ᦼ 㒢ߪ ‫ޔ‬⒢ോ 㐳ቭ
ߔࠆ‫ࠆ޽ޕ‬੐⽎ߦ㑐ߔࠆࠠࡖࡇ࠲࡞ࡠࠬ߇޽
(Commissioner of Taxation)ߩⵙ㊂ߢ᳿ቯߐ
ࠆ႐ว‫ߩઁޔ‬੐⽎߆ࠄ↢ߓߚࠠࡖࡇ࠲࡞ࠥࠗ
ࠇࠆ(25)‫ޕ‬
ࡦߣ⋧Ვߔࠆ‫ߩߘޕ‬਄ߢ‫ޔ‬ㆊᐕᐲ߆ࠄ➅ࠅ⿧
ԯ ࠠࡖࡇ࠲࡞ࠥࠗࡦ
ߐࠇߚࠠࡖࡇ࠲࡞ࡠࠬ෶ߪᷫ㗵ߩ․଀╬ߩ⺞
ࠠࡖࡇ࠲࡞ࠥࠗࡦߪ‫ߩ↥⾗ޔ‬ಣಽ╬ߦ઻ߞ
ᢛࠍⴕ޿‫ࡦࠗࠥ࡞࠲ࡇࡖࠠ࠻࠶ࡀߥ⊛⚳ᦨޔ‬
ߡ↢ߓࠆᚲᓧࠍ฽߻⾗ᧄ⊛෼౉ߢ޽ࠆ‫ࡖࠠޕ‬
෶ߪࡀ࠶࠻ࠠࡖࡇ࠲࡞ࡠࠬ߇▚಴ߐࠇࠆ‫ޕ‬
ࡇ࠲࡞ࠥࠗࡦߦኻߔࠆᚲᓧ⒢ߩ⺖⒢೙ᐲߪ‫ޔ‬
ࡀ࠶࠻ࠠࡖࡇ࠲࡞ࠥࠗࡦߪ‫ޔ‬ᴺቯᚲᓧߣߒ
1985 ᐕߦዉ౉ߐࠇߚ‫ޕ‬
ߡ↳๔ኻ⽎ᚲᓧߦ฽߹ࠇ‫ߩઁޔ‬ᚲᓧߣว▚ߐ
ࠇࠆ‫৻ޕ‬ᣇ‫ߩઁޔߪࠬࡠ࡞࠲ࡇࡖࠠ࠻࠶ࡀޔ‬
೨ㅀߩㅢࠅ‫ޔ‬ᚲᓧ⒢߇⺖ߐࠇࠆᚲᓧߦߪ‫ޔ‬
ㅢᏱᚲᓧߣᴺቯᚲᓧ߇޽ࠆ߇‫ޔ‬1985 ᐕએ೨ߩ
ᚲᓧߣߪㅢ▚ߢ߈ߕ⠉ᐕએ㒠ߦ➅ࠅ⿧ߐࠇࠆ‫ޕ‬
⺖⒢ࡌ࡯ࠬߪ‫ޔ‬ㅢᏱᚲᓧߦ㒢ቯߐࠇߡ޿ߚ‫ޕ‬
԰ ࠗࡦࡇࡘ࡯࠹࡯࡚ࠪࡦ೙ᐲ
1974 ᐕߦ‫⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ‬⒢ߩዉ౉߇ᬌ
ᴺੱߩ㈩ᒰߪ‫ޔ‬ᣢߦߘߩᚲᓧߦኻߔࠆ⒢߇
⸛ߐࠇߚ߽ߩߩታ⃻ߒߥ߆ߞߚ‫ޕ‬
⺖ߐࠇߚᓟߩᲑ㓏ߢ‫ޔ‬ᩣਥ߳ߩ೑⋉ಽ㈩ߣߒ
ߒ߆ߒ‫ߩߘޔ‬ᓟ‫ޔ‬ฦ࿖ߩ⒢೙ߩ⋧㆑ࠍ೑↪
ߡⴕࠊࠇࠆߚ߼‫ޔ‬㈩ᒰࠍฃߌขߞߚᩣਥߦ߅
ߒߚ⒅⒢࿁ㆱⴕὑ߇ᮮⴕߒ‫ޔ‬OECD ෳട࿖ߢ
޿ߡ߽‫ޔ‬
㈩ᒰߦଥࠆᚲᓧ⒢߇⺖ߐࠇࠆߎߣߪ‫ޔ‬
ߪ໑৻‫⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ‬⒢ࠍⴕߞߡ޿ߥ
ੑ㊀⺖⒢ߦᒰߚࠆߣߩ⠨߃ߦၮߠ߈‫ࡇࡦࠗޔ‬
߆ߞߚࠝ࡯ࠬ࠻࡜࡝ࠕߪ‫⻉ޔ‬ᄖ࿖ߩ೙ᐲߣߩ
ࡘ࡯࠹࡯࡚ࠪࡦ೙ᐲ(㈩ᒰប㒰)߇ណ↪ߐࠇߡ
⺞๺ࠍㄼࠄࠇߚ‫ߥ߁ࠃߩߎޕ‬⢛᥊ߦࠃࠅ‫⺖ޔ‬
޿ࠆ‫ޕ‬
⒢ࡌ࡯ࠬߩ᜛ᄢࠍ࿑ࠆ⒢೙ᡷᱜߩ৻Ⅳߣߒߡ
ේೣ⊛ߥᣇᴺߢߪ‫ޔ‬㈩ᒰࠍฃߌขߞߚዬ૑
ዉ౉ߐࠇߚߩ߇‫⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ‬⒢ߣ‫ޔ‬
⠪ߚࠆ⚊⒢⠪ߩᚲᓧ⒢ߩ⸘▚ߦ߅޿ߡ(26)‫ޔ‬㈩
ᓟㅀߔࠆࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ߢ޽ࠆ‫ޕ‬
ᒰࠍⴕߞߚᴺੱ߇ᡰᛄߞߚᚲᓧ⒢ߩ߁ߜ‫ߘޔ‬
ߥ߅‫⺖ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ‬⒢ߪ‫ޔ‬ታോ਄‫ޔ‬
ࠇߙࠇߩ㈩ᒰߦᔕߓߚ㗵(ࡈ࡜ࡦࠠࡦࠣ࡮ࠢ࡟
ࠠࡖࡇ࠲࡞ࠥࠗࡦ⒢ߣ๭߫ࠇࠆߎߣ߇ᄙ޿ߚ
ࠫ࠶࠻)ࠍ↳๔ኻ⽎ᚲᓧߦട▚ߒ(ࠣࡠࠬࠕ࠶
߼‫ߚߒ┙⁛ޔ‬⒢⋡ߣߩ⺋⸃ࠍ᜗ߊ႐ว߽޽ࠆ
ࡊ)‫ߩߘ߽߆ߚ޽ޔ‬㈩ᒰߦኻߔࠆ⺖⒢߇ߥߐࠇ
߇‫߽ߢ߹ߊ޽ޔ‬ᚲᓧ⒢ߩ઀⚵ߺߦ߅޿ߡ‫⺖ޔ‬
ߡ޿ߥ޿߽ߩߣߒߡ‫৻ޔ‬ᣤ⒢㗵ࠍ▚಴ߔࠆ‫ޕ‬
⒢ᚲᓧߩ৻ㇱࠍ᭴ᚑߔࠆ߽ߩߢ޽ࠆ‫ޕ‬
ߘߩᓟ‫ޔ‬ታ㓙ߦᴺੱߦࠃߞߡᡰᛄࠊࠇߚᚲᓧ
ࠠࡖࡇ࠲࡞ࠥࠗࡦߪ‫․ޔ‬ቯߩ੐⽎߇⊒↢ߒ
⒢⋧ᒰ㗵‫࠶ࠫ࡟ࠢ࡮ࠣࡦࠠࡦ࡜ࡈߜࠊߥߔޔ‬
163
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
࠻ࠍ㈩ᒰប㒰ߣߒߡ‫▚ޔ‬಴ߐࠇߚ⒢㗵߆ࠄប
ࠔࡦ࠼ߣ๭߫ࠇࠆᐕ㊄ၮ㊄ߦญᐳࠍ㐿⸳ߒ‫ޔ‬
㒰ߔࠆ‫ޕ‬
ࡈࠔࡦ࠼▤ℂ⠪߇୘೎ߦ⾗㊄ㆇ↪ࠍ࿑ࠅ‫ޔ‬ᐕ
ߥ߅‫ޔ‬
㕖ዬ૑⠪߇ฃߌขࠆ㈩ᒰߦ㑐ߒߡߪ‫ޔ‬
㦂ⷐઙ╬ࠍḩߚߒߚട౉⠪߇‫ޔ‬ᐕ㊄ߣߒߡࡈ
એ਄ߩࠃ߁ߥ⒢㗵ប㒰ߪㆡ↪ߐࠇߕ‫ޔ‬Ḯᴰᓽ
ࠔࡦ࠼߆ࠄ⾗㊄ࠍฃߌขࠆ઀⚵ߺߢ޽ࠆ‫ޕ‬
෼⒢ߦ߅޿ߡ⺞ᢛߐࠇࠆ‫ޔߜࠊߥߔޕ‬⒢ᒁ߈
ߎߩ೙ᐲߩߚ߼ߦ⸳┙ߐࠇࠆࡈࠔࡦ࠼ߪ‫ޔ‬
೨㈩ᒰ(Unfranked Distribution)ߦኻߒߡߪ
୘ੱᐕ㊄ၮ㊄․᦭ߩⷙ೙ࠍฃߌࠆ‫ޕ‬
Ḯᴰᓽ෼ߐࠇࠆ߇‫৻ޔ‬ᣇߢ‫ޔ‬⒢ᒁ߈ᓟ㈩ᒰ
ࡈࠔࡦ࠼ߦߪ‫ޔ‬หᬺ⠪߿⚵วߦࠃߞߡ⸳┙
(Franked Distribution)ߦኻߔࠆḮᴰᓽ෼ߪ
ߐࠇߚ↥ᬺࡈࠔࡦ࠼‫ޔ‬㓹↪⠪ߦࠃߞߡ⸳┙ߐ
ⴕࠊࠇߥ޿(27)‫ޕ‬
ࠇߚᴺੱࡈࠔࡦ࠼‫ޔ‬㊄Ⲣᯏ㑐߇․ቯߩട౉⠪
Ա ߘߩઁߩࠛࡦ࠹ࠖ࠹ࠖ
╬ࠍኻ⽎ߣߒߡឭଏߔࠆዊᄁࡈࠔࡦ࠼╬ߩ
߹ߕ‫ޔߪࡊ࠶ࠪ࡯࠽࠻࡯ࡄޔ‬㒢ቯ⽿છࡄ࡯
᭽‫ߥޘ‬⒳㘃߇޽ࠅ‫⺖ޔ‬⒢਄ߩขᛒ޿߽৻᭽ߢ
࠻࠽࡯ࠪ࠶ࡊࠍ㒰߈‫ޔ‬ᚲᓧ⒢ߩ⚊⒢⠪ߣߪߥ
ߪߥ޿‫ߥ⊛⥸৻ޕ‬ขᛒ޿ߢߪ‫߇࠼ࡦࠔࡈޔ‬ട
ࠄߥ޿߇‫ߚߓ↢ࠄ߆ࡊ࠶ࠪ࡯࠽࠻࡯ࡄޔ‬ᚲᓧ
౉⠪╬߆ࠄฃߌ౉ࠇߚ᜚಴㊄෸߮Ⓧ┙ᦼ㑆ਛ
ߦߟ޿ߡ‫ޔ‬Ფᐕ↳๔ߔࠆᔅⷐ߇޽ࠆ‫ޕ‬
ߩㆇ↪⋉ߪࡈࠔࡦ࠼ߩᚲᓧߣߥࠅ‫ޔ‬ౝኈ߿⁁
৻ᣇ‫ߩࡊ࠶ࠪ࡯࠽࠻࡯ࡄޔ‬᭴ᚑຬߪ‫࡯ࡄޔ‬
ᴫߦᔕߓߡ⇣ߥࠆ⒢₸ࠍㆡ↪ߒߡ‫ޔ‬ᚲᓧ⒢߇
࠻࠽࡯ࠪ࠶ࡊ߆ࠄ↢ߓߚᚲᓧ߇ಽ㈩ߐࠇߚ߆
⺖ߐࠇࠆ‫ޕ‬
ุ߆ߦ㑐ࠊࠄߕ‫ߩࠇߙࠇߘޔ‬ᜬಽߦᔕߓߚᚲ
ᓧࠍ‫ޔ‬ฦ᭴ᚑຬߩ↳๔ኻ⽎ᚲᓧߣߒߡ↳๔ߒ
㧟 ᶖ⾌⒢
ߥߌࠇ߫ߥࠄߥ޿‫ޕ‬
Ԭ ᚑ┙ߜ
ࡄ࡯࠻࠽࡯ࠪ࠶ࡊߦ៊ᄬ߇↢ߓߚ႐ว‫ߘޔ‬
2000 ᐕߦ‫ޔ‬ᣢሽߩᄁ਄⒢ߦᦧࠊࠆ㑆ធ⒢ߣ
ߩ៊ᄬߪ‫ޔ‬ฦ᭴ᚑຬߦ߅ߌࠆᚲᓧߩ⸘▚ߦ߅
ߒߡᣂߚߦዉ౉ߐࠇߚㅪ㇌⒢ߢ޽ࠆ‫ޕ‬
޿ߡ‫৻ޔ‬ቯߩᣇᴺߦࠃࠅប㒰ߐࠇࠆ‫ޕ‬
ᶖ⾌⒢ዉ౉એ೨ߪ‫․ޔ‬ቯߩ‛ຠߩ⵾ㅧ෸߮
߹ߚ‫ޔ‬ା⸤ߪ‫ޔ‬ᴺੱ⺖⒢ା⸤ࠍ㒰߈‫ޔ‬ᚲᓧ
࿖ౝ߳ߩᜬㄟߺߦኻߒߡߪ‫ޔ‬ᄁ਄⒢߇⺖ߐࠇ
⒢ߩ⚊⒢⠪ߣߪߥࠄߥ޿߇‫ޔ‬ା⸤߆ࠄ↢ߓߚ
ߡ޿ߚߩߢ޽ࠆ߇‫ߦࠬࡆ࡯ࠨߪࠇߎޔ‬ኻߔࠆ
ᚲᓧߪ‫ޔ‬Ფᐕ↳๔ߔࠆᔅⷐ߇޽ࠆ‫ޕ‬
⺖⒢߇ߐࠇߥ޿߽ߩߢ޽ߞߚߚ߼‫⺖ޔ‬⒢ࡌ࡯
৻ᣇ‫ޔ‬ା⸤ߩฃ⋉⠪ߢ৻ቯߩⷐઙࠍḩߚߔ
ࠬ߇⁜ߊ‫⺖ߟ߆ޔ‬⒢ኻ⽎ߣߐࠇࠆ‛ຠߦߟ޿
⠪ߪ‫ޔ‬ේೣߣߒߡ‫ޔ‬ା⸤߆ࠄ↢ߓߚᚲᓧߢฃ
ߡߪ㕖Ᏹߦⶄ㔀ߢ㜞޿⒢₸߇ㆡ↪ߐࠇࠆ⒢ߢ
⋉⠪ߩ೑⋉ߣߐࠇࠆ㊄㗵ࠍ‫↳ޔ‬๔ኻ⽎ᚲᓧߣ
޽ߞߚ‫⺖ࠅࠃޔߢߎߘޕ‬⒢ࡌ࡯ࠬ߇ᐢߊ‫ޔ‬Ყ
ߒߡ↳๔ߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬
セ⊛⒢₸߇ૐ޿㑆ធ⒢೙ߩᔅⷐᕈ߇⼏⺰ߐࠇ
ା⸤ᚲᓧߩ⸘▚਄↢ߓߚ៊ᄬߪ‫ߒ⿧ࠅ➅ޔ‬
ߚ⚿ᨐ‫ޔ‬2000 ᐕߩᛮᧄ⊛⒢೙ᡷᱜߩᩇߣߒߡ‫ޔ‬
ߡ⠉ᐕએᓟߩା⸤ᚲᓧߣ⋧Ვߔࠆߎߣ߇ߢ߈
ᶖ⾌⒢߇ዉ౉ߐࠇߚ(28)‫ޕ‬
ࠆ߇‫ޔ‬ฃ⋉⠪ߦኻߒߡ㈩ಽߔࠆߎߣߪߢ߈ߥ
ᶖ⾌⒢ߪ‫ޔ‬ㅪ㇌᡽ᐭߦࠃߞߡ⺖ߐࠇࠆ߇‫ޔ‬
޿‫ޕ‬
ߘߩ⒢෼ߪߔߴߡᎺ᡽ᐭߦኻߒߡ੤ઃߐࠇࠆ‫ޕ‬
ߥ߅‫ޔ‬
ࡄ࡯࠻࠽࡯ࠪ࠶ࡊ෶ߪା⸤ࠍㅢߓߡ‫ޔ‬
Ꮊ᡽ᐭ߇৻ቯߩ᳓Ḱߢ౏౒ࠨ࡯ࡆࠬࠍឭଏߢ
ߘߩ᭴ᚑຬ෶ߪฃ⋉⠪ߦኻߒߡಽ㈩ߐࠇࠆ㈩
߈ࠆߚ߼ߩ⽷Ḯࠍ౏ᐔߦ㈩ಽߔࠆߣ޿߁⋡⊛
ᒰߪ‫ޔ‬ᜬಽߦᔕߓߚࡈ࡜ࡦࠠࡦࠣ࡮ࠢ࡟ࠫ࠶
ߦᓥ޿‫ޔ‬ฦᎺ߳ߩ㈩ಽ㗵ߪ‫ޔ‬ㅪ㇌᡽ᐭ੤ઃ㊄
࠻ߦߟ޿ߡ‫ޔ‬㈩ᒰប㒰߇ㆡ↪ߐࠇࠆ‫ޕ‬
ᆔຬળ(29)ߦࠃࠆ൘๔ߦၮߠ߈᳿ቯߐࠇࠆ‫ޕ‬
ᦝߦ‫ޔ‬୘ੱᐕ㊄ၮ㊄೙ᐲߦ߅ߌࠆࡈࠔࡦ࠼
ԭ ઀⚵ߺ
ߪ‫ޔ‬ᚲᓧ⒢ߩ⚊⒢⠪ߣߥࠆ‫ޕ‬
੐ᬺ╬ࠍⴕ߁⠪ߢ‫ޔ‬ၮḰᄁ਄㜞߇ 75,000
୘ੱᐕ㊄ၮ㊄೙ᐲߣߪ‫ޔ‬ട౉⠪⥄ࠄ߇‫ࡈޔ‬
࠼࡞એ਄(㕖༡೑࿅૕ߩ႐วߪ 150,000 ࠼࡞
164
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
એ਄)(30)ߢ޽ࠆ႐วߪ‫ޔ‬ᶖ⾌⒢⺖⒢੐ᬺ⠪ߣߒ
㕖⺖⒢ขᒁ(Input Taxed Supplies)ߪߘߩ଀
ߡ⊓㍳ࠍߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬
ᄖߣߐࠇ‫ޔ‬ᶖ⾌⒢ߪ⺖ߐࠇߥ޿‫ޕ‬
ߥ߅‫ޔ‬ၮḰᄁ਄㜞ߣߪ‫⋥ޔ‬ㄭߩ 12 ࡨ᦬㑆
఺⒢ขᒁߦߪ‫ޔ‬㊁⩿‫ޔ‬ᨐ‛෶ߪ⡺ߩ߁ߜ⺞
ߩᄁ਄ታ❣෶ߪ੹ᓟ 12 ࡨ᦬㑆ߩ੍ᗐᄁ਄ߩ
ℂߐࠇߡ޿ߥ޿߽ߩ‫ޔ‬ᔅ㔛ຠߣߒߡߩࡄࡦ‫ޔ‬
޿ߕࠇ߆ߦଥࠆ⒢ᛮ✚ᄁ਄㜞(⺖⒢ኻ⽎ᄖข
੃⵾ຠ෸߮⺞๧ᢱߣ޿ߞߚၮᧄ㘩ᢱຠ‫ޔ‬ᢎ⢒
ᒁ෸߮㕖⺖⒢ขᒁ╬ࠍ㒰ߊ‫ߩߎޕ߁޿ࠍ)ޕ‬႐
෸߮ᢎ⢒↪‛ຠ‫ޔ‬ක≮࡮଻㒾ࠨ࡯ࡆࠬ‫ޔ‬ක⮎
วߩ 12 ࡨ᦬㑆ߣߪ‫․ޔ‬ቯߩ᦬߆ࠄᆎ߹ࠆ੐
ຠ‫ޔ‬⢒ఽ‫ޔ‬ャ಴‫ޔ‬࿖㓙ャㅍ෶ߪ࿖㓙ㇷଢ‫ޔ‬᳓
ᬺᐕᐲ‫ޔ‬෶ߪ㧣᦬߆ࠄ㧢᦬ߩ⺖⒢ᦼ㑆ߣߪ㑐
߿਄ਅ᳓㆏‫ޔ‬ㄘ࿾෸߮੐ᬺᄁළ╬߇⹥ᒰߒ‫ޔ‬
ଥߥߊ⠨ᘦߐࠇࠆߚ߼‫ޔ‬੐ᬺ⠪ߪᲤ᦬‫ޔ‬ၮḰ
ߎࠇࠄߩขᒁߦߟ޿ߡߪ‫౉઀ޔ‬⒢㗵ប㒰߇⹺
ᄁ਄㜞߇਄㒢ߦ㆐ߒߡ޿ࠆ߆ุ߆ࠍ⏕⹺ߔࠆ
߼ࠄࠇࠆ‫ޕ‬
ᔅⷐ߇޽ࠆ‫ޕ‬
৻ᣇ‫ޔ‬㕖⺖⒢ขᒁߦߪ‫ޔ‬㊄㌛ߩ⾉ઃ෸߮᦭
ߎߩ߶߆‫ޔ‬
੐ᬺ╬ࠍⴕ߁⠪ߩၮḰᄁ਄㜞߇‫ޔ‬
ଔ⸽೛ขᒁ╬ࠍ฽߻㊄Ⲣขᒁ‫ޔ‬૑ቛߩ⾉ઃ෸
਄⸥ߩ㊄㗵ߦḩߚߥ޿႐วߢ޽ߞߡ߽‫ߩߘޔ‬
߮ᄁළ߇⹥ᒰߒ‫ߩࠄࠇߎޔ‬ขᒁߦߟ޿ߡߪ‫ޔ‬
⠪ߩㆬᛯߦࠃࠅ‫ޔ‬ᶖ⾌⒢⺖⒢੐ᬺ⠪ߣߒߡ⊓
઀౉⒢㗵ប㒰߇⹺߼ࠄࠇߥ޿‫ޕ‬
㍳ࠍߔࠆߎߣ߇ߢ߈ࠆ(31)‫ޕ‬
઀౉⒢㗵ប㒰ߩㆡ↪ߦ㑐ߒߡߪ‫ࠗࡏࡦࠗޔ‬
⊓㍳ࠍⴕߞߚ੐ᬺ⠪ߪ‫ߩࠇߙࠇߘޔ‬ၮḰᄁ
ࠬᣇᑼ߇ណ↪ߐࠇߡ޿ࠆ‫ޕ‬⒢ㄟଔ㗵߇ 82.5
਄㜞ߦᔕߓߡ‫ޔ‬Ფ྾ඨᦼ෶ߪᲤ᦬‫↳ޔ‬๔ࠍߒ
࠼࡞ࠍ⿥߃ࠆขᒁࠍⴕߞߚ႐ว‫⊓ޔ‬㍳੐ᬺ⠪
ߥߌࠇ߫ߥࠄߥ޿‫ޕ‬ૉߒ‫ޔ‬ㆬᛯߦࠃࠅ⊓㍳ࠍ
ߪ‫‛ޔ‬ຠߩ⽼ᄁ⠪෶ߪᓎോߩឭଏ⠪ߦࠃࠅ⊒
ⴕߞߚ੐ᬺ⠪ߪ‫⺖ޔ‬⒢ᦼ㑆ࠍ㧝ᐕߣߒ‫ޔ‬ᐕߏ
ⴕߐࠇࠆࠗࡦࡏࠗࠬࠍ੐೨ߦขᓧߒߥߌࠇ߫‫ޔ‬
ߣߦ↳๔ࠍߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬
↳๔ߦ߅޿ߡ઀౉⒢㗵ប㒰ߩㆡ↪߇⹺߼ࠄࠇ
ᶖ⾌⒢ߪ‫ޔ‬ේೣߣߒߡ‫‛ࠆࠁࠄ޽ޔ‬ຠߩ⽼
ߥ޿‫ޔߪࠬࠗࡏࡦࠗޔ߅ߥޕ‬ᚲቯߩ㗄⋡(32)߇
ᄁ෶ߪᓎോߩឭଏߦኻߒߡ‫ޔ‬10㧑ߩ⒢₸ߢ⺖
⸥ߐࠇߚ᭽ᑼߢߥߌࠇ߫ߥࠄߥ޿‫ޕ‬
ߐࠇࠆ߇‫఺ޔ‬⒢ขᒁ(GST-Free Supplies)෸߮
‫ޣ‬⒢ㄟଔ㗵߇ 1,000 ࠼࡞ᧂḩߩ႐วߩࠗࡦࡏࠗࠬߩ଀‫ޤ‬
Ԙᮡ㗴(ࠗࡦࡏࠗࠬߢ޽ࠆᣦ)
ԙ⊒ⴕ⠪ߩฬ⒓
Ԛ੐ᬺ⠪⇟ภ
ԛขᒁᣣ
Ԝขᒁߩ᭎ⷐ
ԝฦขᒁߩ⒢ㄟଔ㗵
Ԟᶖ⾌⒢㗵ࠍ฽߻ว⸘㗵
㧠 ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢
ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ߩዉ౉ᒰೋߩ⋡⊛
ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ߪ‫ޔ‬㓹↪⠪߆ࠄ
ߪ‫⛎ޔ‬ਈࠍ‫ޔ‬ゞ߿ᩣᑼ╬ࠍ฽߻⚻ᷣ⊛೑⋉ߢ
ᓥᬺຬߦឭଏߒߚ․ቯߩ⚻ᷣ⊛೑⋉ߦኻߒߡ
ᡰ⛎ߔࠆߎߣߦࠃߞߡ‫ޔ‬ᚲᓧ⒢ࠍ఺ࠇࠃ߁ߣ
⺖ߐࠇࠆㅪ㇌⒢ߣߒߡ‫ޔ‬1986 ᐕߦዉ౉ߐࠇߚ‫ޕ‬
ߔࠆ⠪ߦኻᔕߔࠆߚ߼ߢ޽ߞߚ‫ޕ‬
165
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻ߣߪ‫ޔ‬㓹↪㑐ଥߦ
25㧑એਅࠍㅪ㇌᡽ᐭߩᱦ౉ߣߒߡ‫ޔ‬ᱷࠅࠍᎺ
㑐ㅪߒߡឭଏߐࠇࠆᮭ೑(⽷↥ᮭࠍ฽߻)‫․ޔ‬
᡽ᐭߦ㈩ಽߔࠆᣦ߇ᙗᴺߢቯ߼ࠄࠇߡ޿ࠆ‫ޕ‬
ᮭ‫ޔ‬ᄺ઀෶ߪଢቱ╬ࠍᐢߊ฽߻߽ߩߢ޽ࠅ‫ޔ‬
‛ຠ⒢ߪ‫ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬࿖ౝߢ↢↥෶ߪ
଀߃߫‫ޔ‬ゞߩଏਈ‫ޔ‬૑ዬ⾌߿㘩⾌ߣ޿ߞߚ⾌
⵾ㅧߐࠇߚ৻ቯߩ‛ຠߦኻߒߡ⺖ߐࠇࠆ‫⺖ޕ‬
↪⵬ഥ෶ߪ఺㒰‫ޔ‬୯ᒁ߈߿ଔᩰߩ਄㒢⸳ቯ╬
⒢ኻ⽎‛ຠߪ‫ࠍࡦࠗࡢޔ‬㒰ߊ㈬㘃‫⵾ߎ߫ߚޔ‬
ߩ⚻ᷣ⊛೑⋉߇฽߹ࠇࠆ‫ޕ‬એ਄ߩࠃ߁ߥ⚻ᷣ
ຠ‫ޔ‬⍹ᴤ෸߮ઍᦧΆᢱߢ޽ࠆ‫‛ߩࠄࠇߎޕ‬ຠ
⊛೑⋉ߦߟ޿ߡߪ‫⛎ޔ‬ਈߩᚻขࠅಽߦ⋧ᒰߔ
ࠍ⵾ㅧ෶ߪ଻▤ߔࠆ႐ว߿‫ߩߎ߫ߚ⪲ޔ‬ᩱၭ
ࠆ⒢ᒁ߈ᓟߩ㗵ߣ⠨߃ߡ‫ޔ‬ㅢᏱߩ⛎ਈߣหߓ
ߦ㑐ࠊࠆ႐วߪ‫ࠍ⸵఺߼ߓ߆ࠄ޽ޔ‬ขᓧߒߥ
ขᛒ޿ߦߔࠆߚ߼ߦࠣࡠࠬࠕ࠶ࡊ⸘▚ࠍⴕ޿‫ޔ‬
ߌࠇ߫ߥࠄߥ޿‫⚊ޕ‬⒢⟵ോ⠪ߪ‫⺖ޔ‬⒢ኻ⽎‛
⒢ᒁ߈೨ߩ෼౉㗵ߦᒁ߈ᚯߒߚ਄ߢ‫ޔ‬46.5㧑
ຠߩ⵾ㅧ⠪෸߮෈ᄁᬺ⠪ߢ޽ࠆ‫ޔ߅ߥޕ‬㕖໡
ߩ⒢₸ࠍㆡ↪ߒߡ‫ޔ‬⒢㗵ࠍ▚಴ߔࠆ(33)‫ޕ‬
ᬺ⋡⊛ߢ‫ޔ‬໡ᬺ⊛ᣉ⸳ࠍ૶↪ߒߥ޿ߢ⥄ኅ⵾
ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ߩ⚊⒢⠪ߪ‫ޔ‬ᓥ
ࡆ࡯࡞ࠍ⵾ㅧߒߚ႐ว‫⺖ߪࠇߎޔ‬⒢ኻ⽎ߣߥ
ᬺຬߦኻߒߡ৻ቯߩ⚻ᷣ⊛೑⋉ࠍឭଏߒߚ㓹
ࠄߥ޿‫ޕ‬
↪⠪ߢ޽ࠆ‫ޕ‬
㈬㘃ߪ‫ޔ࠷࠶࡝ࡇࠬޔ࡯࠺ࡦ࡜ࡉޔ࡞࡯ࡆޔ‬
ೋ߼ߡࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ߩ↳๔ࠍ
ߘߩઁߩ㘶ᢱߦಽߌࠄࠇ‫ޔ‬ਥߣߒߡࠕ࡞ࠦ࡯
ⴕ߁⠪෸߮೨ᐕߩ⚊⒢㗵߇ 3,000 ࠼࡞ᧂḩߢ
࡞ಽ㊂㧝࡝࠶࠻࡞ᒰߚࠅߩ⒢㗵߇ቯ߼ࠄࠇߡ
޽ߞߚ⠪ߪ‫⺖ޔ‬⒢ᦼ㑆(㧠᦬߆ࠄ㧟᦬߹ߢߩ㧝
޿ࠆ‫⵾ߎ߫ߚޕ‬ຠߪ‫ࠇߘߣࠢ࠶ࠖ࠹ࠬޔ‬એᄖ
ᐕ㑆)⚳ੌᓟߩ㧡᦬ 21 ᣣ(ૉߒ‫ޔ‬⒢ℂ჻ࠍㅢߓ
ߦಽߌࠄࠇ‫ࠢ࠶ࠖ࠹ࠬޔ‬㧝ᧄᒰߚࠅ෶ߪߚ߫
ߡ↳๔ࠍⴕ߁႐วߪ㧡᦬ 28 ᣣ)߇↳๔෸߮⚊
ߎ฽᦭㊂㧝ࠠࡠࠣ࡜ࡓᒰߚࠅߩ⒢㗵߇ቯ߼ࠄ
ઃߩᦼ㒢ߣߥࠆ‫ࠇߘޕ‬એᄖߩ⠪ߪ‫ޔ‬྾ඨᦼᲤ
ࠇߡ޿ࠆ‫ޕ‬⍹ᴤ෸߮ઍᦧΆᢱߪ‫ޔ‬Άᢱߩ⒳㘃
ߦ↳๔෸߮⚊ઃࠍⴕ߁‫ޕ‬
ߦࠃࠅ⚦߆ߊಽ㘃ߐࠇ‫ޔ‬㧝࡝࠶࠻࡞ᒰߚࠅ෶
ߥ߅‫ޔ‬㓹↪⠪߇⚊ઃߒߚࡈ࡝ࡦࠫ࡮ࡌࡀࡈ
ߪ㧝ࠠࡠࠣ࡜ࡓᒰߚࠅߩ⒢㗵߇ቯ߼ࠄࠇߡ޿
ࠖ࠶࠻⒢ߪ‫ޔ‬㓹↪⠪ߩᚲᓧ⒢ߦଥࠆ⺖⒢ᚲᓧ
ࠆ‫ޕ‬
ߩ⸘▚਄‫៊ޔ‬㊄ߦ▚౉ߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬
ԭ ࡢࠗࡦဋ╬⒢
ࡈ࡝ࡦࠫ࡮ࡌࡀࡈࠖ࠶࠻⒢ߩ⚊⒢⠪ᢙߪ⚂
ࡢࠗࡦဋ╬⒢ߪ‫ޔ‬2000 ᐕߩᛮᧄ⊛⒢೙ᡷᱜ
㧣ਁ‫ޔ‬2007-08 ᐕᐲߦ߅ߌࠆ⒢෼߇ో⒢෼ߦ
ߦ߅޿ߡ‫ޔ‬ᄁ਄⒢߇ᑄᱛߐࠇࠆߦᒰߚࠅ‫ࡢޔ‬
ኻߔࠆ⚂ 1.4㧑ߣ‫ⷙߤ߶ߐޔ‬ᮨߪᄢ߈ߊߥ޿
ࠗࡦߩଔᩰ૕♽ࠍᒁ߈⛯߈⛽ᜬߔࠆߚ߼‫ߘޔ‬
߽ߩߩ‫ⶄ߇ߺ⚵઀ޔ‬㔀ߢ⼏⺰ߐࠇࠆߴ߈ὐ߽
ࠇ߹ߢࡢࠗࡦߦ⺖ߐࠇߡ޿ߚᄁ਄⒢ߦᦧࠊࠆ
ᄙߊ‫ޔ‬㓹↪⠪ߦߣߞߡ߽ࠦࡦࡊ࡜ࠗࠕࡦࠬࠦ
⒢ߣߒߡ‫ޔ‬ᣂߚߦዉ౉ߐࠇߚㅪ㇌⒢ߢ޽ࠆ‫ޕ‬
ࠬ࠻߇㜞޿⒢⋡ߢ޽ࠆ(34)‫ޕ‬
ࡢࠗࡦߪ‛ຠ⒢߇⺖ߐࠇߥ޿৻ᣇ‫ࠬ࡯ࠝޔ‬
࠻࡜࡝ࠕ࿖ౝߢᶖ⾌ߐࠇࠆࡢࠗࡦߪ‫෈ߩߘޔ‬
㧡 ‛ຠ⒢╬
ᄁଔᩰߦኻߒߡ 29㧑ߩ⒢₸ߢࡢࠗࡦဋ╬⒢
Ԭ ‛ຠ⒢
߇⺖ߐࠇࠆ(36)‫ޕ‬
‛ຠ⒢ߩᱧผߪฎߊ‫౉ߩࠄ߆ࠬ࡝ࠡࠗޔ‬ᬀ
⚊⒢⟵ോ⠪ߪ‫⵾ߩࡦࠗࡢޔ‬ㅧ⠪‫෈ޔ‬ᄁᬺ⠪
߇ᆎ߹ߞߡ㑆߽ߥ޿㗃ߦዉ౉ߐࠇߚ‫ޕ‬㑐⒢ߣ
෸߮ャ౉ᬺ⠪ߢ޽ࠅ‫ޔ‬⒢㗵ߪ⽼ᄁଔᩰߦォᇾ
ਗ߮‫ޔ‬㈬㘃߿ᅍ૽⽷ߦኻߒߡ⺖ߐࠇ‫ޔ‬ᬀ᳃࿾
ߐࠇ‫ޔ‬ᶖ⾌⠪ߦࠃߞߡ⽶ᜂߐࠇࠆ‫ޕ‬
⥄ᴦ᡽ᐭߩ㊀ⷐߥ⽷Ḯߢ޽ߞߚ‫ޕ‬
ߥ߅‫ޔ‬
ࡢࠗࡦဋ╬⒢߇⺖ߐࠇࠆࡢࠗࡦߦߪ‫ޔ‬
ㅪ㇌⚿ᚑߦ઻޿‫ޔ‬㑐⒢෸߮‛ຠ⒢ߩ⺖⒢ᮭ
߱ߤ߁㈬‫߁ߤ߱ޔ‬㈬⵾ຠ‫ޔ‬ᨐታ㈬‫ޔ‬㊁⩿㈬‫ޔ‬
ߪ‫ޔ‬ㅪ㇌᡽ᐭߩኾ▤⊛ᮭ㒢ߣߥߞߚ߇(35)‫ޔ‬Ꮊ
ࠅࠎߏ㈬‫ޔ‬᪸㈬‫Ᵽⱎޔ‬㈬෸߮ᣣᧄ㈬߇฽߹ࠇ
᡽ᐭߩ⽷᡽ࠍ⛽ᜬߔࠆߚ߼‫ߩࠄࠇߎޔ‬⒢෼ߩ
ࠆ‫ޕ‬
166
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
Ԯ 㜞⚖ゞ⒢
ᧂᶖൻߩ᦭⛎ભᥜߩ⾈ขࠅ‫ࡀࡌ࡮ࠫࡦ࡝ࡈޔ‬
ࡢࠗࡦဋ╬⒢ߣห᭽ߩ⿰ᣦߢ 2001 ᐕߦዉ
ࡈࠖ࠶࠻⒢‫ޔ‬ᐕ㊄ၮ㊄ߩ㓹↪⠪᜚಴㊄‫ࠊ޿ޔ‬
౉ߐࠇߚ‫ޕ‬
ࠁࠆࠬ࠻࠶ࠢࠝࡊ࡚ࠪࡦ೙ᐲ╬ߩᩣᑼ੤ઃ╬
⵾ㅧ߆ࠄ㧞ᐕએౝߩ㜞⚖ゞߩ⽼ᄁߦᒰߚߞ
߇฽߹ࠇࠆ‫ޕ‬
ߡߪ‫⽼ޔ‬ᄁଔ㗵߇৻ቯߩၮḰ㗵ࠍ⿥ㆊߔࠆㇱ
㓹↪⠪߇‫ⵍߩߡߴߔޔ‬㓹↪⠪ߦኻߒߡ৻᦬
ಽߩ㊄㗵ߦኻߒߡ‫ޔ‬33㧑ߩ⒢₸ߢ㜞⚖ゞ⒢߇
ߦᡰᛄߞߚ⛎ਈ߇᦬ߩ㒢ᐲ㗵ࠍ⿥߃ߚ႐ว‫ޔ‬
⺖ߐࠇࠆ‫ޔ߅ߥޕ‬㜞⚖ゞߣߪ‫ޔ‬Ⓧタ㊂㧞࠻ࡦ
㓹↪⠪ߪ‫ᧃߩ᦬ߩߘޔ‬ᣣ߆ࠄ㧣ᣣએౝߦ‫⛎ޔ‬
ᧂḩ෸߮ਸ਼ゞੱᢙ㧥ੱᧂḩߩゞߢ‫⽼ޔߟ߆ޔ‬
ਈ⒢ߩ⚊⒢⟵ോ⠪ߣߒߡ⊓㍳ࠍߒߥߌࠇ߫ߥ
ᄁଔᩰ߇৻ቯߩၮḰ㗵(2009-2010 ᐕᐲߩ႐
ࠄߥ޿‫ޕ‬
วߪ‫ޔ‬57,180 ࠼࡞)એ਄ߩゞߢ޽ࠆ‫ޕ‬
⚊⒢⟵ോ⠪ߢ޽ࠆ㓹↪⠪ߪ‫৻ޔ‬ቯߩ㒢ᐲ㗵
⚊⒢⟵ോ⠪ߪ‫ޔ‬ᶖ⾌⒢ߩ⊓㍳੐ᬺ⠪ߢ‫߆ޔ‬
(38)ࠍ⿥߃ߚ৻᦬ߩ⛎ਈ✚㗵ߦߟ߈‫⿥ߩߘޔ‬ㆊ
ߟ‫ޔ‬㜞⚖ゞߩᄁළࠍⴕߞߚ⵾ㅧᬺ⠪‫෈ޔ‬ᄁᬺ
ಽߦኻߒߡ 5.65㧑(39)ߩ⒢₸ࠍਸ਼ߓߡ▚಴ߒ
⠪෶ߪዊᄁᬺ⠪╬ߢ޽ࠆ‫ޕ‬ૉߒ‫ޔ‬ᵹㅢߩฦᲑ
ߚ⒢㗵ࠍ↳๔෸߮⚊ઃߔࠆ‫ޕ‬
㓏ߦ߅ߌࠆ੐ᬺ⠪߇‫৻ߡߴߔޔ‬ᓞߦ㜞⚖ゞ⒢
ૉߒ‫ޔ‬Ფᐕ㧢᦬ಽߩ↳๔ߢߪ‫ޔ‬ᐕ㑆ߩᡰᛄ
ࠍᡰᛄ߁߽ߩߢߪߥ޿‫৻ޔߚ߹ޕ‬ᐲ⺖⒢ߐࠇ
⛎ਈ✚㗵ߦኻߔࠆ⒢㗵ࠍ᳞߼‫ޔ‬೨ᐕ㧣᦬એᓟ
ߚゞチߦߟ޿ߡ‫ޔ‬ౣᐲ‫⺖ޔ‬⒢ⷐઙߦ⹥ᒰߔࠆ
ߩᲤ᦬ߩ⚊⒢㗵ߣߩ⺞ᢛࠍⴕ߁‫ޕ‬
ᄁළࠍⴕߞߚ႐วߪ‫ޔ‬ᣢߦ⚊ઃߐࠇߚ㜞⚖ゞ
ߥ߅‫ޔ‬㓹↪⠪߇‫࠭࡞࡯ࠚ࠙ࠬ࠙ࠨ࡯ࡘ࠾ޔ‬
⒢⋧ᒰ㗵߇ᷫ㗵ߐࠇࠆߎߣߦߥࠆ‫ޕ‬
ᎺએᄖߩᎺ෶ߪ․೎࿾ၞߦ߅޿ߡ߽ᓥᬺຬߩ
㓹↪ࠍⴕ߁ࠃ߁ߥડᬺࠣ࡞࡯ࡊߦዻߔࠆ႐ว‫ޔ‬
㧢 ⛎ਈ⒢
㒢ᐲ㗵ߩ್ቯߪ‫ߩߘޔ‬ડᬺࠣ࡞࡯ࡊ߇ࠝ࡯ࠬ
Ԭ ᚑ┙ߜ
࠻࡜࡝ࠕ࿖ౝߢᡰᛄߞߚ⛎ਈߩ✚㗵ߦࠃߞߡ
⛎ਈ⒢ߪ‫ޔ‬ᓥᬺຬߦ⛎ਈࠍᡰᛄ߁㓹↪⠪ߦ
ⴕ߁ߎߣߦߥࠆ‫ޕ‬
ኻߒߡ⺖ߐࠇ‫ߩߡߴߔߩࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬Ꮊ
Ԯ ೙ᐲ⺞๺ߩข⚵ߺ
෸߮․೎࿾ၞߦ߅޿ߡዉ౉ߐࠇߡ޿ࠆ࿾ᣇ⒢
એ਄ߪ࠾ࡘ࡯ࠨ࠙ࠬ࠙ࠚ࡯࡞࠭Ꮊߩ೙ᐲߢ
ߢ޽ࠆ‫ޕ‬
޽ࠆ߇‫ޔ‬2008 ᐕ㧣᦬‫ޔ‬ฦᎺ෸߮․೎࿾ၞߩ⛎
ߘ߽ߘ߽⛎ਈ⒢ߪ‫ޔ‬1941 ᐕ‫┬ఽޔ‬ᚻᒰ೙ᐲ
ਈ⒢ߦߟ޿ߡ‫ޔ‬೙ᐲ⊛⺞๺ࠍ࿑ࠆߚ߼ߩวᗧ
ߩഃ⸳ߦ઻߁⽷Ḯ⏕଻ߩߚ߼‫ޔ‬ㅪ㇌⒢ߣߒߡ
ⷙቯ߇⊒ലߒ‫ߦࠇߎޔ‬วࠊߖߡ‫ޔ‬ฦᎺ෸߮․
ዉ౉ߐࠇߚ‫ޕ‬
೎࿾ၞߦ߅޿ߡ‫⛎ޔ‬ਈ⒢ᴺߩᡷᱜ߇ㅴ߼ࠄࠇ
ߒ߆ߒ‫ޔ‬ၮᐙ⒢ߢ޽ࠆᚲᓧ⒢ߩ⺖⒢ᮭࠍᄬ
ߡ޿ࠆ‫ޕ‬วᗧⷙቯߢߪ‫↳ޔ‬๔ᦼ㒢‫ޔ‬ኋᴱᚻᒰ
ߞߚᎺ᡽ᐭ߆ࠄߩᒝ޿ⷐ⺧ߦࠃࠅ‫ޔ‬1971 ᐕߦ
෸߮⥄േゞᚻᒰߩ఺⒢ၮḰⷙቯ‫ޔ‬ᐕ㊄ၮ㊄ߩ
⺖⒢ᮭ㒢߇ㅪ㇌᡽ᐭ߆ࠄᎺ᡽ᐭߦ⒖▤ߐࠇߚ
㓹↪⠪᜚಴㊄෸߮ㅌ⡯㊄‫ޔ‬ᓥᬺຬߩ࿾ၞᄖൕ
(37)‫⃻ޕ‬࿷ߪ‫ޔ‬ฦᎺ෸߮․೎࿾ၞߦ߅޿ߡ⇣ߥ
ോ‫ޔ‬ડᬺࠣ࡞࡯ࡊ‫࠻࠶ࠖࡈࡀࡌ࡮ࠫࡦ࡝ࡈޔ‬
ࠆ⒢ᴺ߇ቯ߼ࠄࠇߡ߅ࠅ‫⺖ޔ‬⒢਄ߩขᛒ޿ߪ
⒢෸߮ᓥᬺຬߦࠃࠆᩣᑼขᓧࠬࠠ࡯ࡓߩขᛒ
৻ᓞߢߪߥ޿‫ޕ‬
޿߇⛔৻ൻߐࠇࠆߎߣߣߥߞߚ‫ޕ‬
ԭ ઀⚵ߺ
એਅ‫࠭࡞࡯ࠚ࠙ࠬ࠙ࠨ࡯ࡘ࠾ޔ‬Ꮊࠍ଀ߦ‫ޔ‬
㧣 ࿯࿾⒢
⛎ਈ⒢ߩ઀⚵ߺࠍ⺑᣿ߔࠆ‫ޕ‬
Ԭ ᚑ┙ߜ
⛎ਈ⒢ߩ⺖⒢ኻ⽎ߣߐࠇࠆ⛎ਈߪ‫ޔ‬ㅢᏱߩ
࿯࿾⒢ߪ‫․ޔ‬ቯߩᤨὐߦ߅ߌࠆ࿯࿾ߩᚲ᦭
⛎ਈߩ߶߆‫⾓ޔ‬㊄‫ޔ‬ᓎຬႎ㈽‫ޔ‬ฦ⒳ᚻᒰ‫⾨ޔ‬
⠪╬߇ᚲ᦭ߔࠆ࿯࿾ߩ⹏ଔ㗵ߦኻߒߡ⺖ߐࠇ
ਈ‫ޔ‬㒳ክຬႎ㈽‫ޔ‬ㅌ⡯㊄‫ޔ‬㜞㗵ߩㅌ⡯ᘨഭ㊄‫ޔ‬
ࠆ࿾ᣇ⒢ߢ޽ࠅ‫ޔ‬ർㇱ․೎࿾ၞࠍ㒰ߊᎺ෸߮
167
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
․೎࿾ၞߢዉ౉ߐࠇߡ޿ࠆ‫ޔ߼ߚߩߘޕ‬ฦᎺ
㧤 ߘߩઁ
෸߮․೎࿾ၞߦ߅޿ߡ⇣ߥࠆ⒢ᴺ߇ቯ߼ࠄࠇ
Ԭ ⋧⛯⒢෸߮⿅ਈ⒢
ߡ߅ࠅ‫⺖ޔ‬⒢਄ߩขᛒ޿ߪ৻ᓞߢߪߥ޿‫ޕ‬
⃻࿷‫ޔߪߦࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ㅪ㇌෸߮Ꮊ޿
ߘ߽ߘ߽࿯࿾⒢ߪ‫ޔ‬ㅪ㇌⚿ᚑ೨‫ޔ‬ฦᬀ᳃࿾
ߕࠇߦ߅޿ߡ߽‫⋧ߦࠄࠇߎޔ‬ᒰߔࠆ⒢ࠍ⺖ߒ
ߦ߅޿ߡዉ౉ߐࠇ‫ᧄࠬ࡝ࠡࠗߪ⊛⋡ߩߘޔ‬࿖
ߡ޿ߥ޿(44)‫ޕ‬ૉߒ‫ޔ‬ㆮ↥⋧⛯ߦߪోߊ⒢߇⺖
ߩን⵨ጀߦࠃࠆᄢⷙᮨߥ࿯࿾ᚲ᦭ߩ⸃ᶖߦ޽
ߐࠇߥ޿ߣ޿߁߽ߩߢߪߥߊ‫ࠥ࡞࠲ࡇࡖࠠޔ‬
ߞߚ(40)‫ ߚ߹ޕ‬1910 ᐕߦߪ‫ޔ‬࿖ኅ㒐ⴡ෸߮Ⴧ
ࠗࡦ⒢෸߮ਇേ↥ߩ⒖ォߦ㑐ߒߡ⺖ߐࠇࠆᎺ
ടߔࠆ⒖᳃ኻ╷⾌↪ߩ⺞㆐ࠍ⋡⊛ߣߒߡ‫ޔ‬ㅪ
⒢╬ߪ‫ޔ‬ㆮ↥⋧⛯╬߇⺖⒢ⷐઙߣߥࠆߎߣ߇
㇌᡽ᐭ߽࿯࿾⒢ࠍዉ౉ߒߚ‫ޔߒ߆ߒޕ‬ㅪ㇌᡽
޽ࠆ‫ޕ‬
ᐭߦࠃࠆ࿯࿾⒢⺖⒢ߪ‫ޔ‬ᓽ⒢ࠦࠬ࠻߇㜞޿৻
ԭ ශ⚕⒢
ᣇߢ‫ޔ‬⒢෼߇ዋߥ߆ߞߚߎߣ߆ࠄ‫ޔ‬1952 ᐕߦ
Ꮊ෸߮․೎࿾ၞ᡽ᐭߦࠃߞߡ⺖ߐࠇࠆ࿾ᣇ
ᑄᱛߐࠇߚ(41)‫ޕ‬
⒢ߩઍ⴫⊛ߥ⒢⋡ߢ޽ߞߚශ⚕⒢(45)ߪ‫ޔ‬ㄭᐕ‫ޔ‬
ԭ ઀⚵ߺ
⛎ਈ⒢ߣห᭽‫ޔ‬Ꮊ᡽ᐭ㑆ߩ೙ᐲ⺞๺ߩ৻Ⅳߣ
એਅ‫࠭࡞࡯ࠚ࠙ࠬ࠙ࠨ࡯ࡘ࠾ޔ‬Ꮊࠍ଀ߦ‫ޔ‬
ߒߡ‫ޔ‬ᣂߚߥ⒢߳ߩ⒖ⴕ߇࿑ࠄࠇߚ‫ޕ‬
࿯࿾⒢ߩ઀⚵ߺߦߟ޿ߡ⺑᣿ߔࠆ‫ޕ‬
ߎࠇߦࠃࠅ‫ޔ‬ධࠝ࡯ࠬ࠻࡜࡝ࠕᎺ෸߮ർㇱ
⚊⒢⟵ോ⠪ߪ‫ޔ‬࿯࿾ߩోㇱ෶ߪ৻ㇱࠍᚲ᦭
․೎࿾ၞࠍ㒰ߊᎺ෸߮㚂ㇺ․೎࿾ၞߢߪ‫ޔ‬ᢥ
ߔࠆ⠪ߢ޽ࠆ߇‫ߩߘޔ‬⠪ߩਥߚࠆ૑ዬ෶ߪ৻
ᦠࠍ⺖⒢‛ઙߣߔࠆᓥ೨ߩශ⚕⒢೙ࠍᡷ߼‫ޔ‬
ᰴ↥ຠߩ↢↥ ( 42 ) ߩߚ߼ߦᚲ᦭ߒߡ޿ࠆ႐ว
ਇേ↥ߦ㑐ߒ․ቯߩขᒁࠍⴕߞߚ႐วߦ‫ߘޔ‬
ߪ‫ޔ‬ේೣߣߒߡ⺖⒢ߐࠇߥ޿‫ޕ‬࿯࿾ߦߪ‫ᦝޔ‬
ߩขᒁ㗵ߦኻߒߡ⺖ߐࠇࠆ⻉⒢߇ዉ౉ߐࠇߡ
࿾‫ޔ‬ᑪ‛ઃ߈ߩ࿯࿾‫ޔ‬೎⨿࿾‫ޔ‬໡ᬺ↪ᢝ࿾‫ޔ‬
޿ࠆ‫ޕ‬
ᴺੱᚲ᦭ฬ⟵ᢝ࿾‫ޔ‬
Ꮊ᡽ᐭ߆ࠄߩ୫࿾ࠍ฽߻‫ޕ‬
Ԯ ࡟ࠗ࠻
࿯࿾⒢ߪ‫ޔ‬㧝᦬㧝ᣣ߆ࠄ㐿ᆎߔࠆ⺖⒢ᐕᐲ
Ꮊ᡽ᐭߩਅߦ૏⟎ߔࠆ࿾ᣇ⥄ᴦ૕߇ᓽ෼ߔ
ߩ೨ᐕ 12 ᦬ 31 ᣣߦ߅ߌࠆ࿯࿾ᚲ᦭⠪╬߇ᚲ
ࠆਥߥ⒅⒢ߣߒߡ‫ޔ‬࿯࿾ᚲ᦭⠪ߩ࿯࿾ߩ⹏ଔ
᦭ߔࠆ࿯࿾ߦߟ޿ߡ‫⺖ߩߘޔ‬⒢ᐕᐲ෸߮ߘߩ
㗵ߦኻߒߡ⺖ߐࠇࠆ࡟ࠗ࠻ߣ๭߫ࠇࠆ⾗↥⒢
೨㧞ᐕᐲߦ߅޿ߡㆡ↪ߐࠇࠆ࿯࿾⹏ଔ㗵 ( 43 )
߇޽ࠆ‫ޕ‬
ߩᐔဋ୯ࠍ⺖⒢⹏ଔ㗵ߣߒ‫⺖ޔ‬⒢⹏ଔ㗵߇ߘ
࿾ᣇ⥄ᴦ૕ߪ‫ޔ‬ฦᎺߦࠃߞߡߘߩⴕ᡽਄ߩ
ߩ⺖⒢ᐕᐲߦ߅ߌࠆ⺖⒢ᦨૐ㒢ᐲ㗵ࠍ⿥߃ߚ
ᮭ㒢╬߇ቯ߼ࠄࠇࠆ߽ߩߢ޽ࠆߚ߼‫࠻ࠗ࡟ޔ‬
႐ว‫⿥ߩߘޔ‬ㆊಽߦኻߒߡ 1.6㧑ߩ⒢₸ࠍਸ਼
ߦ㑐ߔࠆ೙ᐲ߽‫ޔ‬ᔅߕߒ߽↹৻⊛ߥ߽ߩߣߪ
ߓߚ㗵ߦ 100 ࠼࡞ࠍട▚ߒߡ▚಴ߒߚ㗵ߣߥ
⸒޿ಾࠇߥ޿‫ޔߒ߆ߒޕ‬࿾ᣇ⥄ᴦ૕ߩㅪว⚵
ࠆ‫ޕ‬
❱߇ሽ࿷ߒ‫ߩ࠻ࠗ࡟ޔ‬ㆇ༡╬ߦ㑐ߔࠆᖱႎߩ
ૉߒ‫⺖ޔ‬⒢⹏ଔ㗵߇৻ቯߩ㊄㗵ࠍ⿥߃ࠆ႐
౒᦭߇࿑ࠄࠇߡ޿ࠆࠃ߁ߢ޽ࠆ‫ޕ‬
วߪ‫⿥ߩߘޔ‬ㆊಽߦኻߒߡߪ‫ޔ‬㧞㧑ߩഀჇ⒢
ߥ߅‫࠭࡞࡯ࠚ࠙ࠬ࠙ࠨ࡯ࡘ࠾ޔ‬Ꮊߢߪ‫ޔ‬Ꮊ
₸߇ㆡ↪ߐࠇࠆ‫⺖ޔߚ߹ޕ‬⒢⹏ଔ㗵߇⺖⒢ᦨ
ᴺߢ޽ࠆ 1993 ᐕ࿾ᣇ⥄ᴦ૕ᴺߦ߅޿ߡ‫ޔ‬࿾
ૐ㒢ᐲ㗵એਅߢ޽ࠆ႐วߪ‫ޔ‬࿯࿾⒢ߪ⺖ߐࠇ
ᣇ⥄ᴦ૕ߩᱦ౉ߣߐࠇࠆ߽ߩߣߒߡ࡟ࠗ࠻߇
ߥ޿‫ޕ‬
฽߼ࠄࠇߡ߅ࠅ‫ߩߘߦᦝޔ‬ේೣ⊛ߥ⺖⒢ߩ઀
ߥ߅‫ޔ‬2010 ᐕߦ߅ߌࠆ⺖⒢ᦨૐ㒢ᐲ㗵ߪ
⚵ߺߦߟ޿ߡ߽ቯ߼߇޽ࠆ‫ޕ‬
376,000 ࠼ ࡞ ‫ ޔ‬ഀ Ⴧ ⒢ ₸ ㆡ ↪ ၮ Ḱ 㗵 ߪ
ԯ ㅢೣᴺ
2,250,000 ࠼࡞ߢ޽ࠆ‫ޕ‬
ᚒ߇࿖ߩ࿖⒢ㅢೣᴺߩࠃ߁ߦ‫ޔ‬࿖⒢ߦߟ޿
ߡߩၮᧄ⊛੐㗄෸߮౒ㅢ⊛੐㗄ߩ⛔৻ൻࠍቯ
߼ࠆᴺᓞߪߥ޿‫ޕ‬
168
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ૉߒ‫ޔ‬ㅪ㇌⒢ߩၫⴕߦଥࠆขᛒ޿෸߮ၫⴕ
ࠆၫⴕࠍᜂᒰߔࠆ‫ޔ߅ߥޕ‬࿖⒢ᐡߪ‫⛎ޔ‬ਈ⒢
ᒰዪߩᮭ㒢ࠍਛᔃߦቯ߼ࠆᴺᓞߣߒߡ‫ޔ‬1953
╬ߩᎺ⒢ߩၫⴕߦߪ㑐ਈߒߥ޿‫ޕ‬
ᐕ⒢ോⴕ᡽ᴺ(46)߇޽ࠆ‫߫߃଀ޔߪߢߎߎޕ‬ᚲ
ԭ ࿖⒢ᐡߩ⚵❱ᯏ᭴
ᓧ⒢߿ᶖ⾌⒢╬ߩ⒢ᴺߦࠃߞߡ‫ޔ‬⒢ോ㐳ቭߩ
⒢ ോ 㐳 ቭ ෸ ߮ 㧟 ੱ ߩ ᰴ 㐳 (Second
ⵙ㊂ߦᆔછߐࠇߚ੐㗄ߦߟ߈‫↳ߥ⚦⹦ޔ‬๔ᚻ
Commissioner)ߪ‫ޔ‬ㅪ㇌✚〈߆ࠄછ๮ࠍฃߌ
⛯╬ߦ㑐ߔࠆⷙቯ߽৻ㇱቯ߼ࠄࠇߡ޿ࠆ‫ޕ‬
ࠆ‫ޕ‬
԰ ᦨㄭߩേะ
ߎߩ߶߆ߦ‫⽷ޔ‬ോ⽿છ⠪‫ޔ‬ᬺോ⽿છ⠪‫ޔ‬ᖱ
ㅪ㇌᡽ᐭߪ 2008 ᐕߦ‫ޔ‬ᣂߚߥᤨઍߦኻᔕ
ႎ⽿છ⠪╬ߩᐙㇱ⡯ຬ߇⚵❱ࠍ⛔₸ߔࠆ‫ޕ‬
ߒߚ⒢೙ߩ᭴▽ࠍ⼏⺰ߔࠆ᦭⼂⠪ળ⼏ ( 47 ) ࠍ
࿖⒢ᐡߪ‫ߣࡦ࡜ࡊࡉࠨޔ‬๭߫ࠇࠆᯏ⢻ಽ㘃
┙ߜ਄ߍ‫ޔ‬2009 ᐕ 12 ᦬ߦᦨ⚳࡟ࡐ࡯࠻(ࡋࡦ
ߦኻᔕߒߚᬺോㇱ㐷ࠍ⸳⟎ߒ‫ޔ‬࿖⒢ᐡᐙㇱߪ
࡝࡯࡟ࡐ࡯࠻)ࠍขࠅ߹ߣ߼‫ޔ‬2010 ᐕ㧡᦬‫ޔ‬
ߘࠇߙࠇ‫⽿ߩࡦ࡜ࡊࡉࠨޔ‬છ⠪ߣߥࠆ‫ޕ‬
৻⥸ߦ౏⴫ߐࠇߚ‫ޔߪ࠻࡯ࡐ࡟ߩߎޕ‬㐳ᦼ⊛
⒢ോ㐳ቭߪ‫ޔ‬㧣᦬߆ࠄ㧢᦬߹ߢߩળ⸘ᐕᐲ
ⷞὐߦ┙ߜ‫੹ޔ‬ᓟߩ⒢೙ᡷᱜߩᩇߣߥࠆ㗄⋡
ߏߣߦ‫৻ޔ‬ቯߩᬺോౝኈࠍႎ๔ߔࠆ⟵ോࠍ⽶
ࠍ᏷ᐢߊឭ⸒ߒߚ߽ߩߢ޽ࠆ‫ߢߎߎޕ‬ឝߍࠄ
ߞߡ߅ࠅ‫⽷ޔ‬ോᄢ⤿ࠍㅢߓߡ⼏ળߦឭ಴ߐࠇ
ࠇߚᡷ㕟᩺ߩ߁ߜ‫ޔ‬ᴺੱᚲᓧ⒢₸ߩシᷫ‫ޔ‬ᣂ
ࠆ‫ߩߎޕ‬ႎ๔ߪ‫ߣ࠻࡯ࡐ࡟࡞ࠕࡘ࠾ࠕޔ‬๭߫
ߚߥ⾗Ḯ⒢೙ߩዉ౉╬ߦᵈ⋡߇㓸߹ߞߡ޿ࠆ‫ޕ‬
ࠇࠆᐕႎᦠߦ߹ߣ߼ࠄࠇ‫౏߽ߦ⥸৻ޔ‬㐿ߐࠇ
ᡷ㕟᩺ߩฦ㗄⋡ߦߟ޿ߡߪ‫੹ޔ‬ᓟ‫ޔ‬᡽ᐭౝߢ
ࠆ‫⼏ޔߪ࠻࡯ࡐ࡟࡞ࠕࡘ࠾ࠕޔ߅ߥޕ‬ળߦኻ
ᒁ߈⛯߈⼏⺰߇ㅴ߼ࠄࠇߡ޿ߊ੍ቯߢ޽ࠆ‫ޕ‬
ߔࠆ⺑᣿⽿છࠍᨐߚߔߚ߼‫ޔ‬
࿖⒢ᐡߦ㒢ࠄߕ‫ޔ‬
޽ࠄࠁࠆ᡽ᐭᯏ㑐ߩ㐳߇⊒ⴕࠍ⟵ോઃߌࠄࠇ
╙ੑㇱ ⒢ോⴕ᡽ߩ᭎ⷐ
ߡ޿ࠆ(50)‫ޕ‬
㧝 ⴕ᡽ᯏ㑐
࿖⒢ᐡߩ⚵❱᭴ㅧߪ‫ޔ‬ᚒ߇࿖ߩ߽ߩߣߪᄢ
Ԭ ⽷ോ⋭ߣ࿖⒢ᐡ
߈ߊ⇣ߥࠆ‫ޕ‬࿖⒢ᐡᧄㇱߪ㚂ㇺࠠࡖࡦࡌ࡜ߦ
ㅪ㇌᡽ᐭ߇⾮⺖࡮ᓽ෼ߔࠆౝ࿖⒢ߩၫⴕߪ‫ޔ‬
޽ࠅ‫ޔ‬ᬺോㇱ㐷ߪ࿖ౝฦ࿾ߦ 70 ⒟ᐲߩᄢዊ
ࠝ࡯ࠬ࠻࡜࡝ࠕ࿖⒢ᐡ(Australian Taxation
᭽‫ߥޘ‬᜚ὐ߇޽ࠆ߇‫ߩࠄࠇߎޔ‬᜚ὐߪ‫ޔ‬࿾ᣇ
Office‫ޕ‬એਅ‫ޟ‬࿖⒢ᐡ‫߇)ޕ߁޿ߣޠ‬ᚲ᝿ߔࠆ‫ޕ‬
ᡰಽㇱዪߣߒߡ․ቯߩ▤ロ඙ၞࠍᚲ᝿ߔࠆࠃ
࿖⒢ᐡߪ‫ޔ‬ㅪ㇌᡽ᐭో૕ߦ߅ߌࠆᨒ⚵ߺߦ
߁ߥᕈ⾰ߩ߽ߩߢߪߥ޿‫ޕ‬ᓥߞߡ‫ޔ‬ᚒ߇࿖ߩ
߅޿ߡߪ‫⽷ޔ‬ോ⋭(The Department of the
࿖⒢ዪ෶ߪ⒢ോ⟑ߦ⋧ᒰߔࠆㇱዪߪሽ࿷ߒߥ
Treasury)ߩ⡯ോಽ㘃ߦ૏⟎ߔࠆ‫ޕ‬
޿‫ޕ‬
⽷ോ⋭ࠍ฽߻ㅪ㇌᡽ᐭฦ⋭ߩ⸳⟎ߪ‫ޔ‬ᚒ߇
࿖⒢ᐡߩో⡯ຬᢙߪ‫ޔ‬2009 ᐕ㧢᦬ᧃ⃻࿷‫ޔ‬
࿖ߩࠃ߁ߦᴺᓞߢቯ߼ࠄࠇࠆ߽ߩߢߪߥߊ‫ޔ‬
22,429 ੱߢ޽ࠅ‫ޔ‬ㅪ㇌᡽ᐭߩ࿖ኅ౏ോຬో૕
᡽ᮭ⊒⿷߿ౝ㑑ᡷㅧ╬ߦ઻޿‫ޔ‬Ყセ⊛㗫❥ߦ
ߦ߅ߌࠆ⚂ 14㧑ࠍභ߼ࠆ‫ޕ‬࿖ኅ౏ോຬߩ㓹↪
⛔ᑄว߿ᚲ᝿ߩᄌᦝ߇ⴕࠊࠇࠆ(48)‫⋭ޕ‬ᐡߩᚲ
ᒻᘒߪ᭽‫ޔࠅ޽ߢޘ‬ਛㅜណ↪‫ࡓࠗ࠲࠻࡯ࡄޔ‬
᝿੐ോ෸߮ᚲ᝿ᴺ઎ߪ‫ޔ‬ㅪ㇌✚〈ߦࠃߞߡ౏
ൕോ‫ࡦ࡯࠲ࡦࠗޔ‬೙ᐲ╬߇ዉ౉ߐࠇߡ޿ࠆ‫ޕ‬
Ꮣ ߐ ࠇ ࠆ ⴕ ᡽ ⸳ ⟎ ๮ ઎ (Administrative
ߥ߅‫ޔ‬࿖⒢ᐡ⡯ຬߩ߁ߜ‫ ⚂ޔ‬12㧑߇ࡄ࡯࠻
Arrangement Order)ߦࠃߞߡቯ߼ࠄࠇࠆ‫ޕ‬
࠲ࠗࡓൕോߢ޽ࠅ‫ޔ‬ᅚᕈ⡯ຬߩഀวߪ⚂ 45㧑
৻ᣇ‫ޔ‬࿖⒢ᐡߪ‫⽷ޔ‬ോ⋭߇ᚲ᝿ߔࠆ੐ോߩ
ߦ਄ࠆ‫ޕ‬
৻ㇱࠍၫⴕߔࠆᄖዪߣߒߡ⸳⟎ߐࠇ‫ޔ‬ᴺ઎᡽
ᐭᯏ㑐(Statutory Agency)ߦ⋧ᒰߔࠆ(49)‫ޕ‬
⽷ോ⋭߇⒢೙ߩડ↹෸߮┙᩺ࠍᜂᒰߔࠆߩ
ߦኻߒ‫ޔ‬࿖⒢ᐡߪౝ࿖⒢ߩ⾮⺖෸߮ᓽ෼ߦଥ
169
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
⒢ോ㐳ቭ
ᰴ㐳
䋨⚵❱ᚢ⇛䇮䊁䉪䊉䊨
䉳䊷䇮ᬺോ䋩
ᰴ㐳䋨䉮䊮䊒䊤䉟䉝䊮䉴䋩
ᬺോ⽿છ⠪䋨㪚㪦㪦䋩
ᖱႎ⽿છ⠪䋨㪚㪠㪦䋩
䉮䊮䊒䊤䉟䉝䊮䉴䊶䉰䊑䊒䊤䊮
ᖡ⾰⚊⒢⠪
䉮䊮䊒䊤䉟䉝䊮䉴
ᡰេડ↹
ᄢⷙᮨડᬺ
࿖㓙ᬺോ
䉺䉾䉪䉴䊒䊤䊮
䊆䊮䉫
ᄢડᬺ䊶࿖㓙
䉬䊷䉴䊥䊷䉻䊷
⒢ℂ჻
↳๔ડ↹
‛ຠ⒢
ᐕ㊄ၮ㊄
ᰴ㐳㩿ᴺോ㪀
ᴺോ䉰䊑䊒䊤䊮
ੱ䊶႐ᚲ
䉰䊑䊒䊤䊮
⚊⒢⠪䉰䊷䊎
䉴䊶ᚢ⇛
ᴺ઎䊶ታോ
ੱ੐
ᬺോᡰេ䊶㐿⊒
䉥䊷䉴䊃䊤䊥䉝
⹏ଔዪ
ᓽ෼
⚵❱㑐ଥ
⚊⒢⠪▤ℂ
⒢ോኾ㐷ኅ
⹏⼏ળ
⚵❱ᚢ⇛䊶䊁䉪䊉䊨䉳䊷䉰䊑䊒䊤䊮
ਥછᖱႎቭ
⚊⒢⠪䉰䊷䊎䉴
ᡷༀ䊒䊨䉳䉢䉪䊃
ડᬺ↳⺧
ᖱႎㅢାᛛⴚ
ਛዊડᬺ
䉬䊷䉴䊥䊷䉻䊷
⽷ോ⽿છ⠪㩿㪚㪝㪦㪀
ᶖ⾌⒢
ᚢ⇛䊶ડ↹
ᬺോᡷༀ
ਛዊડᬺ
㔖⚦੐ᬺ䊶୘ੱ
㧞 ⒢ോⴕ᡽ߩ᭎ⷐ
ԭ ⥄Ꮖ↳๔೙ᐲ
Ԭ ᴺ઎਄ߩᩮ᜚
ࠝ࡯ࠬ࠻࡜࡝ࠕߩ⒢ോⴕ᡽ࠍᢛℂߔࠆߦߪ‫ޔ‬
⒢ോ㐳ቭߩᮭ㒢෸߮⚵❱ㆇ༡ߦ㑐ߔࠆⷙቯ
߹ߕ⥄Ꮖ↳๔೙ᐲߦߟ޿ߡℂ⸃ߔࠆᔅⷐ߇޽
ߩᄙߊߪ‫ޔ‬1953 ᐕ⒢ോⴕ᡽ᴺߦ߅޿ߡቯ߼ࠄ
ࠆ‫ޕ‬
ࠇߡ޿ࠆ‫ޕ‬
ᚲᓧ⒢ࠍೋ߼ߣߔࠆㅪ㇌⒢ߪ‫ޔ‬ᄙߊߩ⻉ᄖ
หᴺߪ‫ޔ‬⒢೙ߦଥࠆᚻ⛯ᴺߣߒߡߩᯏ⢻߽
࿖ߣห᭽ߦ‫⥄ޔ‬Ꮖ↳๔೙ᐲࠍᩇߣߒߡ޿ࠆ‫ޕ‬
᦭ߒߡ߅ࠅ‫↳ޔ‬๔෶ߪ⚊ઃᚻ⛯ߦߟ޿ߡ߽ㇱ
1986 ᐕએ೨‫⚊ޔ‬⒢⠪ߦࠃࠅឭ಴ߐࠇߚᚲᓧ⒢
ಽ⊛ߦቯ߼ߡ޿ࠆ߶߆‫ޔ‬Ḯᴰᓽ෼೙ᐲ߿੍ቯ
ߩ↳๔ᦠߩౝኈߪ‫ޔ‬ㅙ৻‫ޔ‬࿖⒢ᐡߩᩏቯቭߦ
(51)‫ࠣࡦ࡝࡯࡞ޔ‬೙ᐲ‫ޔ‬ᩏቯߦଥࠆ㐳
ࠃߞߡᩏቯߐࠇ‫ߩߘޔ‬਄ߢ࿖⒢ᐡ߇ᩏቯㅢ⍮
ቭߩ⟵ോ෸߮ᮭ㒢‫⟏ޔ‬ೣ╬ߦ㑐ߔࠆⷙቯ╬߇
ᦠ(Notice of Assessment)ࠍ੤ઃߔࠆߎߣߦ
฽߹ࠇࠆ‫ޕ‬
ࠃࠅ⒢㗵ߩ⏕ቯ߇ⴕࠊࠇߡ޿ߚ‫ޕ‬
߹ߚ‫ޔ‬1936 ᐕᚲᓧ⒢ᴺࠍᆎ߼ߣߔࠆฦ⒢ᴺ
ߒ߆ߒ‫ޔ‬ᩏቯߦኻߔࠆਇ᦯↳┙ߡߩಣℂઙ
ߦ߅޿ߡ߽‫ޔ‬ᚲᓧ⒢ᴺߩၫⴕߦ߅޿ߡ࿖⒢ᐡ
ᢙ߇Ⴧടߒ‫ޔ‬ᩏቯߩㄦㅦൻߦኻߔࠆⷐ⺧߇㜞
߇ᨐߚߔߴ߈ᓎഀࠍቯ߼ߡ޿ࠆ(52)‫ޕ‬
߹ࠆߦߟࠇ‫ޔ‬ᩏቯ೙ᐲߪ࿖⒢ᐡߦߣߞߡᄢ߈
⚊⒢೙ᐲ
ߥ੐ോ⽶ᜂߣߥߞߡ޿ߞߚ‫ޕ‬
170
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ߘߎߢ‫ޔ‬1986-1987 ᐕᐲ߆ࠄ‫⥄ޔ‬Ꮖ↳๔೙
૬ߖߡ⠨ᘦߔࠆ႐ว߽޽ࠆ‫ޕ‬
ᐲ߇ዉ౉ߐࠇ‫ޔ‬ේೣߣߒߡ‫⚊ޔ‬⒢⠪ߦࠃࠆ↳
߹ߚ‫ޔ‬࿖⒢ᐡߪ࡝ࠬࠢᩏቯᚻᴺࠍᵴ↪ߒ‫ޔ‬
๔ౝኈߪߘߩ߹߹ฃ⻌ߐࠇߚ਄ߢ‫ޔ‬⒢㗵߇᳿
ਇᱜㆶઃ㒐ᱛࠍ࿑ߞߡ޿ࠆ‫ߊߒ⪺ޕ‬ᄙ㗵ߩㆶ
ቯߐࠇࠆߎߣߣߥߞߚ‫ޕ‬
ઃ↳๔ࠍⴕߞߚ⚊⒢⠪ߦߟ޿ߡ‫ޔ‬࿖⒢ᐡߪ‫ޔ‬
ߎࠇߦ઻޿‫⚊ޔ‬⒢⠪⥄り߇⒢ᴺߩౝኈࠍℂ
ㆶઃ೨ߦክᩏࠍⴕ޿‫ޔ‬෶ߪ↳๔ᦠߦ㑐ߔࠆ⹦
⸃ߒߚ਄ߢ↳๔ࠍߔࠆᔅⷐᕈ߇↢ߓߚߚ߼‫ޔ‬
⚦ࠍ⺞ᩏߒߚ⚿ᨐ‫ޔ‬ㆶઃ㊄ࠍᡰᛄࠊߥ޿ߎߣ
⚊⒢⠪ߦኻߔࠆࠦࡦࡊ࡜ࠗࠕࡦࠬᡰេ૕೙߇
߽޽ࠆ‫ޕ‬
ᢛ߃ࠄࠇࠆߎߣߣߥߞߚ‫ޕ‬1989-1990 ᐕᐲߦ
⚊⒢⠪ߪ‫ޔ‬⒢ോ㐳ቭ߆ࠄ੤ઃߐࠇߚᩏቯㅢ
ߪ‫ޔ‬ᴺੱ෸߮୘ੱᐕ㊄ၮ㊄ߦߟ޿ߡ‫ޔ‬ቢో⥄
⍮ᦠߦਇḩ߇޽ࠆ႐วߦߪ‫ߔࠍߡ┙↳⼏⇣ޔ‬
Ꮖ↳๔೙ᐲ߇ዉ౉ߐࠇ‫⚊ߩࠄࠇߎޔ‬⒢⠪ߪ‫ޔ‬
ࠆߎߣ߇ߢ߈ࠆ‫ޕ‬઒ߦ‫ޔ‬ᩏቯㅢ⍮ᦠ߇‫⚊ޔ‬⒢
ᚲᓧ෸߮⻉ប㒰ߩߺߥࠄߕ‫ޔ‬⒢㗵ߩ⸘▚߽฽
⠪ߦࠃࠆ↳๔ౝኈߦහߒߡ޿ࠆ႐ว߿‫⼏⇣ޔ‬
߼ߡ⥄ࠄⴕ߁ߎߣߦߥߞߚ(53)‫ޕ‬
ክᩏߩ⚿ᨐ‫⚊ޔ‬⒢⠪ߩ⚊⒢㗵߇Ⴧടߔࠆࠃ߁
⥄Ꮖ↳๔೙ᐲߩዉ౉ߪ‫ޔ‬࿖⒢ᐡߩᬺോߦᄢ
ߥ႐วߢ޽ߞߡ߽‫ࠇࠄ߼⹺߇ߡ┙ߒ↳⼏⇣ޔ‬
߈ߥᄌൻࠍ߽ߚࠄߒߚ‫ޕ‬⒢ോⴕ᡽ߩㆇ༡ߪ‫ޔ‬
ࠆ(55)‫⚊ޔߚ߹ޕ‬⒢⠪ߪ‫ޔ‬⒢ോ㐳ቭ߇ⴕߞߚᩏ
⚊⒢⠪߇⒢೙਄ߩ⟵ോࠍℂ⸃ߒ‫⚊ޔߚ߹ޔ‬⒢
ቯߩᩮ᜚ߦ㑐ߔࠆ⹦⚦ߥ੐ታ╬ࠍ᣿ࠄ߆ߦߔ
⠪ߦࠃࠆ⟵ോߩጁⴕߦߟ޿ߡߩ࿖⒢ᐡߩା㗬
ࠆᣦࠍ↳ߒ┙ߡࠆߎߣ߽ߢ߈ࠆ‫ޕ‬
ࠍ೨ឭߦᚑ┙ߔࠆࠃ߁ߦߥߞߚ‫ޕ‬
ߘߩߚ߼ߦ‫ޔ‬
ߥ߅‫↳ޔ‬๔ᦠߦ⸥タߐࠇߚౝኈߩㆡᱜᕈߦ
⚊⒢⠪ߦࠃࠆ⥄⊒⊛ߥࠦࡦࡊ࡜ࠗࠕࡦࠬࠍࠃ
ଥࠆ┙⸽⽿છߪ⚊⒢⠪஥ߦ޽ࠆ‫ޕ‬
ࠅ㜞޿᳓Ḱߦ଻ߟߚ߼ߩⅣႺࠍ૞ࠅ਄ߍࠆߎ
⚊⒢⠪߇↳๔ᦠࠍឭ಴ߒߥ޿႐ว෶ߪ⚊⒢
ߣ߇‫ޔ‬⒢ോⴕ᡽ߩ㎛ࠍីࠆߎߣߣߥߞߚ(54)‫ޕ‬
⠪ߦࠃࠆ↳๔ߩౝኈ߇ㆡಾߢߪߥ޿ߣ⹺߼ࠄ
⃻࿷‫ޔ‬࿖⒢ᐡ߇ⴕ߁᭽‫ߥޘ‬ᣉ╷ߦߪ‫ޔ‬એ਄ߩ
ࠇߚ႐ว‫ޔ‬⒢ോ㐳ቭߩ್ᢿߦࠃࠅ‫⚊ޔ‬⒢⠪ߦ
ࠃ߁ߥ⚻✲߆ࠄ↢ߓߚℂᔨ߇ᩮᐩߦ޽ࠆߎߣ
⺖ߐࠇࠆߴ߈⒢㗵෸߮⚊⒢⠪ߩ⺖⒢ᚲᓧߣߥ
߇߁߆߇߃ࠆ‫ޕ‬
ࠆ ߴ ߈ ㊄ 㗵 ࠍ ቯ ߼ ߚ ਇ ጁ ⴕ ᩏ ቯ (Default
Ԯ ⥄Ꮖ↳๔೙ᐲߣᩏቯ
Assessment)ࠍ੤ઃߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬ਇጁ
⥄Ꮖ↳๔೙ᐲߦ߅ߌࠆᩏቯߩᗧ⟵ߦߟ޿ߡ
ⴕᩏቯߪ‫ޔ‬ή↳๔⠪ߦଥࠆᩏቯ෶ߪᒰೋߩᩏ
⸃⺑ߔࠆ‫ޕ‬
ቯߩୃᱜ޿ߕࠇߩ႐วߦ߽ㆡ↪ߐࠇࠆ‫ޕ‬
ㅢᏱ‫↳ޔ‬๔ᦠ߇ឭ಴ߐࠇߚ႐ว‫ޔ‬ේೣߣߒ
ᦝߦ‫ޔ‬⒢ോ㐳ቭߪ‫ޔ‬ේᩏቯߩୃᱜࠍⴕ߁႐
ߡ‫⚊ޔ‬⒢⠪ߦࠃࠆ↳๔ߩౝኈ߇ߘߩ߹߹ฃߌ
ว‫ୃޔ‬ᱜᩏቯ(Amendment Assessment)ࠍ੤
౉ࠇࠄࠇࠆ‫ޕ‬୘ੱߩ⚊⒢⠪ߦኻߒߡߪ‫↳ޔ‬๔
ઃߔࠆߎߣ߇ߢ߈ࠆ‫ୃޕ‬ᱜᩏቯߪ‫ޔ‬⒢ോ⺞ᩏ
ߩౝኈߦၮߠ߈‫ޔ‬࿖⒢ᐡ߇ᦨ⚳⊛ߦ⒢㗵ࠍ⏕
╬ࠍㅢߓߡᒰೋ↳๔ߩ⺋ࠅ╬߇ᛠីߐࠇߚ႐
ቯߒ‫⃻ޔ‬࿷߽ᩏቯㅢ⍮ᦠ߇੤ઃߐࠇ‫⚊ޔ‬ઃ෶
วߩ߶߆‫↳ޔ‬๔ߒߚ⠪߇⺋ࠅߦ᳇ߠ߈‫ޔ‬⒢ോ
ߪㆶઃߩᚻ⛯߇ㅴ߼ࠄࠇࠆ‫ޕ‬
㐳ቭߦኻߒߡᩏቯ㗵ߩୃᱜࠍ᳞߼ࠆ႐วߦ߽
৻ᣇ‫ޔ‬ᴺੱ╬ߩ⚊⒢⠪ߪ‫↳ޔ‬๔ᦠߢ⥄ࠄ⸘
ㆡ↪ߐࠇࠆ‫ޕ‬
▚ߒߚ⒢㗵߇⏕ቯ⒢㗵ߣߐࠇ‫ޔ‬ᩏቯㅢ⍮ᦠߪ
ୃᱜᩏቯߪ‫ޔ‬ේೣߣߒߡ‫ޔ‬୘ੱ෶ߪ㔖⚦੐
⊒ⴕߐࠇߥ޿‫ߩߘޕ‬႐ว‫↳ޔ‬๔ᦠ⥄૕߇ᩏቯ
ᬺ⠪ߦኻߒߡߪᒰೋᩏቯߩ੤ઃᣣ߆ࠄ㧞ᐕએ
ㅢ⍮ᦠߣߒߡขࠅᛒࠊࠇࠆ‫ߥ߁ࠃߩߎޕ‬ᩏቯ
ౝ‫ࠇߘޔ‬એᄖߩ੐ᬺ⠪߿ା⸤㑐ㅪ‫ޔ‬㜞࡝ࠬࠢ
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171
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‫ޣ‬ᩏቯㅢ⍮ᦠ(Notice of Assessment)ߩ଀‫ޤ‬
⚊⒢⠪ߦࠃࠆ↳๔ౝኈࠍฃߌ౉ࠇߚᓟߦ‫ޔ‬੐
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ട⠪ߪ‫ޔ‬ฦ⥄߇ࡊ࡜ࠗࡌࠗ࠻࡞࡯࡝ࡦࠣࠍ↳
ᙗ┨(Taxpayers’ Charter)ߢ޽ࠆ‫ޕ‬
⺧ߔࠆᔅⷐ߇ߥߊߥࠆ‫ޕ‬
⚊⒢⠪ᙗ┨ߪ‫ޔ‬࿖ળߦ߅ߌࠆ౏ળ⸘วหᆔ
ᰴߦ‫․ޔߪࠣࡦ࡝࡯࡞࠻ࠗࡌࠗ࡜ࡊޔ‬ቯߩ
ຬળߦࠃࠆႎ๔ᦠ(68)ߦ߅޿ߡ 1993 ᐕߦߘߩ
ࠬࠠ࡯ࡓߦ㑐ਈߔࠆ⚊⒢⠪ߦኻߒߡ੤ઃߐࠇ‫ޔ‬
ᔅⷐᕈ߇ឭ⸒ߐࠇߡએ᧪‫߇⺰⼏ޔ‬㜞߹ߞߚ‫ޕ‬
⟵ോ‫ޔ‬ᚻ⛯‫⚊ޔ‬⒢෸߮੐ታ⹺ቯ╬ߦଥࠆ⺰ὐ
ߎߩႎ๔ᦠߪ‫ޔ‬ᄢⷙᮨ⚵❱ߢ޽ࠆ࿖⒢ᐡ߇‫ޔ‬
ࠍขࠅᛒ߁‫ߘޔߪࠣࡦ࡝࡯࡞࠻ࠗࡌࠗ࡜ࡊޕ‬
ᄙߊߩ⚊⒢⠪߆ࠄᓽ⒢ࠍⴕ߁࿎㔍ᕈࠍ⹺߼‫ޔ‬
ࠇ߇ㆡ↪ߐࠇࠆ⚊⒢⠪߇෩ኒߦ․ቯߐࠇࠆߎ
ߘߩ਄ߢ‫␠ޔ‬ળ᡽╷ߩ⋡⊛ߣߩ⺞๺ࠍㆡಾߦ
ߣ߇․ᓽߢ޽ࠆ‫ߩࠣࡦ࡝࡯࡞࠻ࠗࡌࠗ࡜ࡊޕ‬
࿑ࠆࠃ߁ߥၫⴕࠍⴕ߁ߴ߈૶๮ߣ⽿છߦߟ޿
↳⺧ߪ‫ߩࠣࡦ࡝࡯࡞ޔ‬ㆡ↪ኻ⽎ߣߥࠆ⠪ߣߪ
ߡ⸅ࠇߡ޿ࠆ‫ޕ‬
೎ߩ⠪‫ޔ߫߃଀ޔ‬⒢ℂ჻‫ޔ‬ᴺ⊛ઍℂੱ߿ା⸤
৻ᣇߢႎ๔ᦠߪ‫ޔ‬ᒰᤨߩ⃻⁁ߦߟ޿ߡ‫⚊ޔ‬
ߩฃ⸤⠪╬߽ⴕ߁ߎߣ߇ߢ߈ࠆ‫ޕ‬
⒢⠪ߩᮭ೑ࠍឝߍߚჿ᣿ᢥᦠ߇৻ಾሽ࿷ߒߥ
ࡊ࡜ࠗࡌࠗ࠻࡞࡯࡝ࡦࠣߩㆡ↪ߩኻ⽎ߣߥ
޿ߦ߽㑐ࠊࠄߕ‫ޔ‬
࿖⒢ᐡߩ⺞ᩏᮭ㒢ߪᐢ▸ߢ‫ޔ‬
ࠆ⚊⒢⠪߇‫ߩߘޔ‬ౝኈߦਇḩ߇޽ࠆ႐ว‫৻ޔ‬
ᮭ㒢ߦኻߔࠆචಽߥ⋙ⷞ߇ߥߐࠇߥ޿ߣ޿߁
⥸⊛ߥ⇣⼏↳┙ߡߩᚻ⛯ߦၮߠ߈‫ࡦ࡝࡯࡞ޔ‬
ὐߢߪ⼊ኤᒰዪߩᮭ㒢ࠃࠅ߽ᒝ޿ߣㅀߴߡ޿
ࠣߩ੤ઃᓟ 60 ᣣએౝ(ૉߒ‫ࠣࡦ࡝࡯࡞ޔ‬ኻ⽎
ࠆ(69)‫ޕ‬
ᐕᐲߦଥࠆ⒢㗵ߩ⏕ቯ߇ߐࠇߡ޿ߥ޿႐วߦ
ߘߩᓟ‫ޔ‬࿖⒢ᐡ‫⚊⥸৻ޔ‬⒢⠪‫ޔ‬ડᬺ‫ޔ‬Ꮢ᳃
㒢ࠆ‫ޕࠆ߈ߢ߇ߣߎࠆߡ┙ߒ↳ࠍ⼏⇣ޔߦ )ޕ‬
ࠣ࡞࡯ࡊ‫ޔ‬⒢ℂ჻෸߮ઁ⋭ᐡ߇⼏⺰ࠍ㊀ߨ‫ޔ‬
ᦨᓟߦ‫ޔߪࠣࡦ࡝࡯࡞࡞࡜࡯ࠝޔ‬୘ੱߩ⚊
1997 ᐕߦ⚊⒢⠪ᙗ┨߇૞ࠄࠇ‫ޔ‬2003 ᐕߦᡷ
⒢⠪ߩ↳⺧ߦၮߠ߈‫ޔ‬⒢ോ㐳ቭ߇‫ߩߘޔ‬⠪ߦ
ቯ߇ⴕࠊࠇߚ‫ޕ‬
ኻߒߡਈ߃ࠆญ㗡ߦࠃࠆഥ⸒ߢ޽ࠅ‫ߩߘޔ‬⠪
⚊⒢⠪ߪ‫⚊ޔ‬⒢⠪ߣߒߡߩᮭ೑ߣ⟵ോ‫ޔ‬࿖
߇㑐ਈߔࠆ․ቯߩࠬࠠ࡯ࡓߦଥࠆᴺ઎ߩㆡ↪
⒢ᐡ߇⚊⒢⠪ߦឭଏߔࠆࠨ࡯ࡆࠬ߿ၮḰ‫ᦝޔ‬
ߦߟ޿ߡขࠅᛒ߁‫ޕ‬
ߦ࿖⒢ᐡߦࠃࠆ᳿ቯ‫ࠬࡆ࡯ࠨޔ‬෸߮ಣಽߦਇ
ૉߒ‫ޔ‬੐ᬺ⧯ߒߊߪⶄ㔀ߥ੐଀෶ߪ⒢ോ㐳
ḩ߇޽ࠆ႐ว߿⧰ᖱ߇޽ࠆ႐วߩ‫ޔ‬ਇ᦯↳ߒ
ቭ߇ᣢߦᬌ⸛ࠍⴕߞߚ੐଀ߦߟ޿ߡߪ‫࡯ࠝޔ‬
┙ߡ╬ߩᚻ⛯ߦߟ޿ߡ‫⚊ޔ‬⒢⠪ᙗ┨ࠍㅢߓߡ
࡜࡞࡞࡯࡝ࡦࠣߩኻ⽎߆ࠄ㒰߆ࠇࠆ‫ޕ‬
ℂ⸃ࠍߔࠆߎߣ߇ߢ߈ࠆ‫⚊ޔߚ߹ޕ‬⒢⠪ᙗ┨
⚊⒢⠪ߪ‫ߩࠣࡦ࡝࡯࡞࡞࡜࡯ࠝޔ‬ౝኈߦኻ
ߪ‫ޔ‬࿖⒢ᐡߦߣߞߡ߽‫⚊ޔ‬⒢⠪ߣะ߈ว߁㓙
ߒߡ⇣⼏ࠍ↳ߒ┙ߡࠆߎߣߪߢ߈ߥ޿߇‫ޔ‬ห
ߩၮᧄ⊛ߥᣇ㊎ߣߥࠆ߽ߩߢ޽ࠆ‫ޕ‬
ߓࠬࠠ࡯ࡓߦߟ޿ߡ‫ޔ‬ᡷ߼ߡࡊ࡜ࠗࡌࠗ࠻࡞
ࠝ࡯ࠬ࠻࡜࡝ࠕߦ߅ߌࠆ⚊⒢⠪ᙗ┨ߪ‫ޔ‬࿖
࡯࡝ࡦࠣࠍ↳⺧ߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬
⒢ᐡߦࠃߞߡ૞ᚑߐࠇߡ޿ࠆ߽ߩߢ޽ࠅ‫ޔ‬ᴺ
Բ ⚊⒢⠪ᙗ┨
઎਄ቯ߼ࠄࠇߚ߽ߩߢߪߥ޿‫ޕ‬
⥄Ꮖ↳๔೙ᐲࠍ߼ߋߞߡߪ‫ߢ߹ࠇߎޔ‬ㅀߴ
⚊⒢⠪ᙗ┨ߪ‫ޔ‬࿖⒢ᐡࡎ࡯ࡓࡍ࡯ࠫߢ㑛ⷩ
ߡ߈ߚࠃ߁ߦ‫ޔ‬ታߦ᭽‫ߥޘ‬ᮭ೑෸߮⟵ോ߇ሽ
ߢ߈ࠆ߶߆‫ޔ‬ౠሶߦශ೚ߐࠇ‫ޔ‬࿖⒢ᐡߩ⓹ญ
174
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
(࡚ࠪ࠶ࡊࡈࡠࡦ࠻)ߢ߽ᚻߦ౉ࠆ‫⚊ޔ߅ߥޕ‬
⚊⒢⠪ᙗ┨ߦߪ‫ޔ‬ᰴߩ㗄⋡ߦᴪߞߡ⚊⒢⠪
⒢⠪ᙗ┨ߩᦨ߽ၮᧄ⊛ߥㇱಽߪ‫ޔ‬ᣣᧄ⺆ࠍ฽
ߩᮭ೑෸߮⟵ോ߇⺑᣿ߐࠇߡ޿ࠆ‫ޕ‬
߼ 16 ࠞ࿖⺆ߦ⠡⸶ߐࠇߡ޿ࠆ‫ޕ‬
‫ޣ‬࿖⒢ᐡߩኻᔕߣߒߡ⊝ߐࠎߦᦼᓙߒߡ޿ߚߛߌࠆߎߣ‫ޤ‬
Ԭ ౏ᱜ߆ߟᅷᒰߥኻᔕࠍߒ߹ߔ‫ޕ‬
ԭ ਇ⺈ታߥⴕὑ߇޽ߞߚ႐วࠍ㒰߈‫⺈߇ࠎߐ⊝ޔ‬ታߦ⚊⒢ߐࠇߡ޿ࠆߣ޿߁೨ឭߢኻᔕ
ߒ߹ߔ‫ޕ‬
Ԯ ⚊⒢⟵ോࠍℂ⸃ߒ‫ࠍࠇߘޔ‬ᨐߚߒߡ޿ߚߛߌࠆࠃ߁ߦ‫ޔ‬ኾ㐷⊛ߥࠨ࡯ࡆࠬߣࠨࡐ࡯࠻
ࠍឭଏߒ߹ߔ‫ޕ‬
ԯ ⊝ߐࠎߦߪ‫ޔ‬છᗧߩઍℂੱࠍ┙ߡ‫ޔ‬⒢ോߦ㑐ߔࠆഥ⸒ࠍᓧࠆߎߣ߇ߢ߈ࠆߎߣࠍ⹺߼
߹ߔ‫ޕ‬
԰ ⊝ߐࠎߩࡊ࡜ࠗࡃࠪ࡯ࠍዅ㊀ߒ߹ߔ‫ޕ‬
Ա ⊝ߐࠎߦ㑐ߒߡ࿖⒢ᐡ߇଻ᜬߔࠆᖱႎߪ‫ޔ‬ᴺᓞߦᓥߞߡᯏኒᖱႎߣߒߡขࠅᛒ޿߹
ߔ‫ޕ‬
Բ ⊝ߐࠎߦ㑐ߒߡ࿖⒢ᐡ߇଻ᜬߔࠆᖱႎߪ‫ޔ‬ᴺᓞߦᓥߞߡᧄੱߦ㐿␜ߒ߹ߔ‫ޕ‬
Գ ା㗬ߢ߈ࠆഥ⸒෸߮ᖱႎࠍឭଏߒ߹ߔ‫ޕ‬
Դ ⚊⒢੐ോߦ߅޿ߡ࿖⒢ᐡ߇ਅߔ᳿ቯߦߟ޿ߡ⊝ߐࠎߦ⺑᣿ߒ߹ߔ‫ޕ‬
Ե ౣክℂࠍฃߌࠆᮭ೑ࠍዅ㊀ߒ߹ߔ‫ޕ‬
Զ ⧰ᖱ↳ߒ┙ߡߩᮭ೑ࠍዅ㊀ߒ߹ߔ‫ޕ‬
Է ⚊⒢⟵ോࠍᨐߚߔߚ߼ߦᔅⷐߥ⾌↪߇ᦨዊ㒢ߣߥࠆࠃ߁ߦ‫ޔ‬⒢೙ࠍㆇ༡ߒ߹ߔ‫ޕ‬
Ը ࿖⒢ᐡߩⴕὑߦ⽿છࠍᜬߜ߹ߔ‫ޕ‬
‫ޣ‬࿖⒢ᐡ߇⊝ߐࠎߦᦼᓙߔࠆߎߣ‫ޤ‬
Ԭ ⒢ോ⟑ߣ⺈ታߦ߿ࠅขࠅߔࠆ‫ޕ‬
ԭ ᴺᓞߦᓥߞߡ⸥㍳ࠍ଻▤ߔࠆ‫ޕ‬
Ԯ ᚲᓧ⒢↳๔ᦠ╬ߩᦠ㘃ߩ૞ᚑ߿⸥㍳ߩ଻▤ߦ߅޿ߡ‫⋧ޔ‬ᒰߩᵈᗧࠍᛄ߁‫ޕ‬
ԯ ᚲᓧ⒢↳๔ᦠ╬ߩᦠ㘃෶ߪᖱႎߪᦼ㒢߹ߢߦឭ಴ߔࠆ‫ޕ‬
԰ ⒢㊄╬ߩᓽ෼㊄ߪ‫ᦼޔ‬㒢߹ߢߦ⚊ઃߔࠆ‫ޕ‬
Ա ⒢ോ⟑ߣදജ⊛ߦ߿ࠅขࠅߔࠆ‫ޕ‬
એ਄ߪ‫⚊ޔ‬⒢⠪ᙗ┨ߩᦨ߽ၮᧄߣߥࠆㇱಽ
߆ࠄᲑ㓏⊛ߦዉ౉ߐࠇ‫ޔ‬࿖⒢ᐡߦࠃߞߡઃ⇟
ߢ޽ࠆ߇‫⚊ޔ߽ߦઁߩߎޔ‬⒢⠪ᙗ┨ߩ᜛ᄢ ෸߮▤ℂ߇ⴕࠊࠇߡ޿ࠆ‫ޕ‬
(Expanded Version)ߣߒߡ‫⺑ߥ⚦⹦ࠅࠃޔ‬᣿
1983 ᐕߦ⊒⿷ߒߚᒰᤨߩഭ௛ౄ᡽ᮭߪ‫⒅ޔ‬
ࠍ⋓ࠅㄟࠎߛಽౠ߇޽ࠅ‫ޔ‬ၮᧄ⊛ߥㇱಽߣว
⒢࿁ㆱߩ㒐ᱛ߿ਇ౏ᐔߥ⒢೙ߩᤚᱜ╬ࠍ㛽ሶ
ࠊߖߡ‫ోޔ‬૕߇ᐢ޿ᗧ๧ߢߩ⚊⒢⠪ᙗ┨ࠍ᭴
ߣߒߚᛮᧄ⊛ߥ⒢೙ᡷᱜࠍ⋡ᜰߔߣหᤨߦ‫ޔ‬
ᚑߒߡ޿ࠆ‫ޕ‬
ၫⴕ㕙ߩᒝൻ߽࿑ࠆߚ߼ߦ‫ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬
Գ ⚊⒢⠪⇟ภ
ࡦࠞ࡯࠼‫ࠆࠁࠊ޿ޔ‬࿖᳃⢛⇟ภ೙ዉ౉ߩᬌ⸛
⃻࿷ߩ⒢ോⴕ᡽ߩㆇ༡ߦ߅޿ߡ㊀ⷐਇนᰳ
ࠍ㐿ᆎߒߚ‫ޔ߇ࠈߎߣޕ‬൮᜝⊛ߥ࿖᳃⢛⇟ภ
ߣ߽⸒߃ࠆⷐ⚛߇⚊⒢⠪⇟ภߢ޽ࠆ‫ޕ‬
ߦߪ‫ࠍ࡯ࠪࡃࠗ࡜ࡊޔ‬㊀ⷞߔࠆⷰὐ╬߆ࠄߩ
⚊⒢⠪⇟ภ(Tax File Number)ߪ‫ޔ‬1989 ᐕ
ᛕ್߇⋧ᰴ߉‫ߩߘޔ‬ዉ౉ߪᢿᔨߐࠇߚ‫ޕ‬
175
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ߒ߆ߒ‫ޔ‬
ߘߩᓟ߽⇟ภ೙ߩ⼏⺰ߪ⛯ߌࠄࠇ‫ޔ‬
ߔࠆ᭽‫ߥޘ‬ᖱႎߩ㜞ᐲߥ㓸⚂ൻࠍ࿑ߞߡ޿ࠆ‫ޕ‬
ߘߩ⚿ᨐ‫ޔ‬෩ᩰߥࡊ࡜ࠗࡃࠪ࡯ᴺ᩺ߣᛴ߈ว
⚊⒢⠪߆ࠄ↳๔ߐࠇߚᖱႎߩ߶߆‫⋭ޔ‬ᐡ㑆ߢ
ࠊߖߢ‫⚊ޔ‬⒢⠪⇟ภߦଥࠆ⒢೙ᡷᱜᴺ᩺߇
౒᦭ߔࠆᖱႎ‫⚊ޔ‬⒢⠪ߩࠦࡦࡊ࡜ࠗࠕࡦࠬߦ
1988 ᐕߦᚑ┙ߒߚ‫ ߡߞࠃߦࠇߎޕ‬1989 ᐕ߆
ଥࠆጁᱧ╬‫ޔ‬㧵㨀ࠪࠬ࠹ࡓߩะ਄ߦ઻ߞߡ‫ޔ‬
ࠄዉ౉ߐࠇߚ⚊⒢⠪⇟ภߪ‫ޔ‬ᓥ೨߆ࠄ࿖⒢ᐡ
ߘߩᖱႎᾖวߩ♖ᐲ߽㜞߹ߞߡ޿ࠆ‫ޕ‬
߇ណ↪ߒߡ޿ߚ⚊⒢⠪ᢛℂ⇟ภߩ♖ᐲࠍ㜞߼‫ޔ‬
⚊⒢⠪⇟ภߩᯏ⢻ߩะ਄ߦ઻޿‫⚊ޔ‬⒢⠪⇟
᜛లߐߖߚ⇟ภߢ޽ࠅ‫⚊ޔ‬⒢⠪ߩછᗧߢขᓧ
ภߦ㑐ㅪઃߌࠄࠇࠆ୘ੱᖱႎߩᯏኒᕈ߽߹ߔ
ߔࠆ߽ߩߣߒߡ‫⺖ޔ‬⒢㑐ㅪ⋡⊛એᄖߩ೑↪ߪ
߹ߔ㜞߹ߞߚ‫⚊ޕ‬⒢⠪⇟ภߪᧄੱߣ࿖⒢ᐡ╬
⑌ߓࠄࠇߚ(70)‫ޔߒ߆ߒޕ‬ታ㓙ߩߣߎࠈ‫⚊ޔ‬⒢
ߩ㒢ࠄࠇߚ▸࿐ߦߩߺ᣿ࠄ߆ߦߐࠇࠆ߽ߩߢ
⠪⇟ภࠍขᓧߒߥ޿ߣ‫⏕ޔ‬ቯ↳๔એᄖߢ߽‫ޔ‬
޽ࠅ‫ޔ‬ᤓ੹‫ޔ‬୘ੱᖱႎߩṳ߃޿߿ਇᱜ೑↪߇
ዞ⡯߿㌁ⴕߣߩขᒁ╬‫↢ޔ‬ᵴߦ߅޿ߡ߆ߥࠅ
໧㗴ⷞߐࠇࠆਛ‫ޔ‬࿖⒢ᐡߪ‫࡯ࠪࡃࠗ࡜ࡊޔ‬ᴺ
ߩਇଢ߇઻߁ߩߢ޽ࠆ߇‫ޔ‬છᗧขᓧߩේೣ߇
઎ߦೣߒߚㆇ༡ࠍⴕ߁ߣ౒ߦ‫⚊ޔ‬⒢⠪ߦኻߒ
⛽ᜬߐࠇߡ޿ࠆߣߎࠈߦ‫ޔ‬࿖᳃⢛⇟ภ೙ᬌ⸛
ߡ߽ᘕ㊀ߥ▤ℂࠍ๭߮߆ߌߡ޿ࠆ‫ޕ‬
ᒰೋߩᣇ㊎߇ᱷߐࠇߡ޿ࠆ‫ޕ‬
ߐߡ‫⚊ޔ‬⒢⠪⇟ภߩઁߦ‫ޔ‬ᐢߊ⹺⍮ߐࠇߡ
1989 ᐕዉ౉⋥ᓟߩ⚊⒢⠪⇟ภߢߪ‫⛎ߕ߹ޔ‬
޿ࠆ⇟ภ೙ᐲߣߒߡ‫ޔ‬੐ᬺ⠪⇟ภ(Australian
ਈᚲᓧ߇᝝ᝒߩኻ⽎ߣߐࠇ‫ޔࠅࠃߦࠇߎޔ‬㓹
Business Number) ߣ ᴺ ੱ ⇟ ภ (Australia
↪⠪ߦኻߒߡ⚊⒢⠪⇟ภࠍឭ␜ߒߥ޿ᓥᬺຬ
Company Number)߇޽ࠆ‫ޕ‬
߳ߩ⛎ਈߦߟ޿ߡߪ㜞޿Ḯᴰᓽ෼⒢₸߇ㆡ↪
੐ᬺ⠪⇟ภߪ‫ޔ‬2000 ᐕߩᛮᧄ⊛⒢೙ᡷᱜߦ
ߐࠇࠆߎߣߣߥߞߚ(71)‫ޕ‬
઻޿ዉ౉ߐࠇ‫ޔ‬࿖⒢ᐡߦࠃߞߡઃ⇟෸߮▤ℂ
1991 ᐕ‫⚊ޔ‬⒢⠪⇟ภߩᯏ⢻᜛ᄢ߇࿑ࠄࠇ‫ޔ‬
߇ⴕࠊࠇߡ޿ࠆ‫ޕ‬੐ᬺࠍⴕ߁ᴺੱ߿୘ੱ߇‫ޔ‬
ᛩ⾗ᚲᓧ߽᝝ᝒߩኻ⽎ߣߥߞߚ‫ޕ‬૬ߖߡ‫ޔ‬࿖
ᶖ⾌⒢߿Ḯᴰᚲᓧ⒢╬ߦଥࠆᚻ⛯ࠍⴕ߁㓙ߦ
⒢ᐡ߇ᓥ೨߆ࠄⴕߞߡ޿ߚ‫ޔ‬᳁ฬ෸߮૑ᚲߦ
ߪ‫ޔ‬੐ᬺ⠪⇟ภ߇ᔅⷐߦߥࠆ‫ޕ‬੐ᬺ⠪⇟ภข
ࠃࠆᖱႎ▤ℂߢߪߥߊ‫⚊ޔ‬⒢⠪⇟ภࠍ೑↪ߒ
ᓧߪᴺ઎਄ߩ⟵ോߢߪߥ޿߇‫ޔ‬ᶖ⾌⒢ߩ⺖⒢
ߡ୘ੱߩ⚊⒢⠪ߩᛩ⾗ᚲᓧߣ↳๔ౝኈߩᾖว
੐ᬺ⠪⊓㍳ߪ‫ޔ‬੐ᬺ⠪⇟ภ߇ߥ޿ߣᚻ⛯ࠍㅴ
ࠍⴕ߁ᣇᴺ߳ߣ‫ޔ‬ᚲᓧ᝝ᝒᚻᴺߩォ឵߇ⴕࠊ
߼ࠆߎߣ߇ߢ߈ߥ޿ߚ߼‫ޔ‬ᴺ઎਄ߩⷙቯߦၮ
ࠇߚ(72)‫ޕ‬
ߠ߈ᶖ⾌⒢ߩ⺖⒢੐ᬺ⠪ߩ⊓㍳ࠍ᳞߼ࠄࠇࠆ
એ਄ߩࠃ߁ߦ‫⚊ޔ‬⒢⠪⇟ภዉ౉ߩ⋡⊛ߪ‫ޔ‬
⠪ߪ‫ޔ‬ታ⾰⊛ߦ⇟ภࠍขᓧߔࠆߎߣ߇ේೣߣ
⛎ਈߣᛩ⾗ߦଥࠆᚲᓧߩ᝝ᝒ߇ਛᔃߢ޽ࠅ‫ޔ‬
ߥࠆ‫৻ޕ‬ᣇ‫ޔ‬ᶖ⾌⒢ߩ⺖⒢੐ᬺ⠪ߢߪߥ޿႐
ߎࠇ߇ᧄ᧪⊛ߥ⿰ᣦߢߩ⺖⒢⋡⊛ߢ޽ࠆߣ޿
ว߽‫ޔ‬ળ␠ᴺߦḰ᜚ߒߡ⸳┙ߐࠇߚᴺੱ‫ޔ‬᡽
߃ࠆ‫ߦࠇߘޕ‬ട߃‫⚊ޔ‬⒢⠪⇟ภߪ‫ޔ‬࿖⒢ᐡౝ
ᐭᯏ㑐෸߮ࠝ࡯ࠬ࠻࡜࡝ࠕ࿖ౝߢ੐ᬺࠍ༡߻
ㇱߦ߅ߌࠆᖱႎ▤ℂߩㆇ↪߿‫␠ޔ‬ળ଻㓚⛎ઃ
⠪ߢ޽ࠇ߫‫ޔ‬੐ᬺ⠪⇟ภࠍขᓧߔࠆߎߣ߇ߢ
㑐ㅪߩ೑↪ߣߘࠇߦᵷ↢ߔࠆઁ⋭ᐡߣߩ࠺࡯
߈ࠆ‫ޕ‬
࠲ᾖวߦ߽೑↪ߐࠇࠆ‫⚊ߥ߁ࠃߩߎޕ‬⒢⠪⇟
ᴺੱ⇟ภߪ‫ޔ‬2001 ᐕળ␠ᴺ(Corporations
ภ೑↪ߩ᜛ᄢߦߟ޿ߡߪ‫⺖ޔ‬⒢㑐ㅪ⋡⊛ߣߒ
Act 2001)ߩⷙቯߦၮߠ߈‫⸽ޔ‬೛ᛩ⾗ᆔຬળ߇‫ޔ‬
ߡᢛℂߐࠇߡ޿ࠆߩߢ޽ࠆ߇‫⚊ޔ‬⒢⠪⇟ภߩ
ᴺੱ⸳┙⊓⸥ࠍⴕߞߚߔߴߡߩᴺੱߦኻߒߡ‫ޔ‬
⿰ᣦߣߩ㑐ଥߢ᭽‫߇⺰⼏ߥޘ‬ᱷߐࠇߡ޿ࠆ‫ޕ‬
ઃ⇟෸߮▤ℂࠍⴕ߁߽ߩߢ޽ࠆ‫ޕ‬ᓥߞߡ‫ޔ‬ᴺ
޿ߕࠇߦߒߡ߽‫⚊ޔ‬⒢⠪⇟ภߪ⃻࿷‫ޔ‬࿖⒢
ੱ߇↳⺧ߒߡขᓧߔࠆ߽ߩߢߪߥߊ‫ߣ┙⸳ޔ‬
ᐡࠍ฽߻ⴕ᡽ᒰዪߦߣߞߡ‫ޔ‬ਇนᰳߥᖱႎ▤
หᤨߦઃਈߐࠇࠆ⇟ภߢ޽ࠆ‫ޕ‬
ߘߩᗧ๧ߢߪ‫ޔ‬
ℂ೙ᐲߣߥߞߡ޿ࠆ‫ޕ‬
⚊⒢⠪⇟ภ෶ߪ੐ᬺ⠪⇟ภߦవ┙ߟᴺੱ⼂೎
࿖⒢ᐡߪ‫⚊ޔ‬⒢⠪⇟ภࠍゲߦ‫⚊ޔ‬⒢⠪ߦ㑐
⇟ภߣ߽⸒߃ࠆ‫ߩߡߴߔޔߚ߹ޕ‬ᴺੱߪ‫ޔ‬ข
176
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ᒁ߿ⴕ᡽ᚻ⛯╬ߦଥࠆ㗔෼ᦠ߿ႎ๔ᦠߣ޿ߞ
࿖⒢ᐡ߇૞ᚑߔࠆฦ⒳಴ ‛ߪ‫ࠩ࠺ߩߘޔ‬
ߚᦠ㘃╬ߦ‫ޔ‬ᴺੱ⇟ภࠍ᣿⸥ߔࠆߎߣ߇⟵ോ
ࠗࡦ‫▤ߦ⊛৻⛔ࠍ╬࠻࠙ࠕࠗ࡟ޔ‬ℂߒ‫ޔ‬࿖⒢
ߠߌࠄࠇߡ޿ࠆ‫ޔ߅ߥޕ‬ᄖ࿖ᴺੱ෸߮ᴺੱએ
ᐡߣߒߡߩࡉ࡜ࡦ࠼ࠗࡔ࡯ࠫߩ⏕┙࡮⛽ᜬߦ
ᄖߩ⊓㍳ਥ૕߇⊓⸥ࠍⴕߞߚ㓙ߦઃਈߐࠇࠆ
ദ߼ߡ޿ࠆ‫ޕ‬ฦ⒳಴ ‛ߪ‫ߩࠇߙࠇߘޔ‬ᬺോ
⇟ ภ ߣ ߒ ߡ ⊓ ㍳ ࿅ ૕ ⇟ ภ (Australian
ㇱ㐷߇ේ᩺ࠍ⵾૞ߒߚᓟ‫ޔ‬಴ ‛ߩ⋙ℂࠍᜂ
Registered Body Number)߇޽ࠆ߇‫ߪࠇߎޔ‬
ᒰߔࠆㇱ㐷ߦࠃߞߡ‫⚊ޔ‬⒢⠪ߦߣߞߡࠊ߆ࠅ
ᴺੱ⇟ภߣห᭽ߦᯏ⢻ߔࠆ߽ߩߢ޽ࠆ‫ޕ‬
߿ߔ޿ౝኈߦߥߞߡ޿ࠆ߆‫ߩઁޔ‬಴ ‛ߣ߆
ߌ㔌ࠇߚࠗࡔ࡯ࠫߦߥߞߡ޿ߥ޿߆ߥߤߩᬌ
㧟 ੐ോㆇ༡
⸛߇ⴕࠊࠇࠆ‫ޕ‬
Ԭ ࠦࡦࡊ࡜ࠗࠕࡦࠬࡕ࠺࡞ߣߩ㑐ଥ
Ԯ 㔚ሶ↳๔
࿖⒢ᐡߪ‫ޔ‬೨┨ߢㅀߴߚࠦࡦࡊ࡜ࠗࠕࡦࠬ
࠲࠶ࠢࠬࡄ࠶ࠢߪ‫ޔ‬ਥߣߒߡ↳๔ᦠ↪⚕ߦ
ࡕ࠺࡞ࠍၮᧄℂᔨߣߒߡ‫ޔ‬੐ോㆇ༡ࠍⴕߞߡ
⸥タࠍߔࠆ⚊⒢⠪ࠍ࠲࡯ࠥ࠶࠻ߦ૞ᚑߐࠇߡ
޿ࠆ‫⚊ޔߪߢߎߎޕ‬⒢⠪ో૕ߩࠦࡦࡊ࡜ࠗࠕ
߈ߚ߽ߩߢ޽ࠆ‫ߒ߆ߒޕ‬ㄭᐕ‫⚕ޔ‬એᄖߩᣇᴺ
ࡦࠬ࡟ࡌ࡞ࠍ⛽ᜬ෶ߪะ਄ߐߖࠆߚ߼ߦ‫◲ޔ‬
ߦࠃࠅ↳๔ࠍⴕ߁⚊⒢⠪ߩഀว߇㕖Ᏹߦ㜞߹
⚛ߥᚻ⛯ߩឭଏ߿ࠨ࡯ࡆࠬߩలታ╬ߦࠃࠅ
ߞߡ޿ࠆߎߣ߆ࠄ‫ޔ‬࿖⒢ᐡߪ‫ޔ‬2009 ᐕ߆ࠄ৻
᭽‫⚊ߥޘ‬⒢⠪ᡰេࠍⴕ߁‫ޔ߫߃଀ޕ‬ᣢߦㅀߴ
ㇱߩᎺߦ߅޿ߡ‫ߦࠢ࠶ࡄࠬࠢ࠶࠲ޔ‬ઍ߃‫ޔ‬
ߚ࡞࡯࡝ࡦࠣ೙ᐲ߿‫ߥ⊛⥸৻ࠅࠃޔ‬಴ ‛߿
e-tax㧯㧰ࡔ࡯࡞ࡄ࠶ࠢߣ๭߫ࠇࠆ୘ੱะߌ
࠙ࠚࡉࠨࠗ࠻ߦࠃࠆᖱႎឭଏ‫ޔ‬୘೎ߩ⚊⒢⋧
ߩ㔚ሶ↳๔࠰ࡈ࠻ࠍឭଏߒߡ޿ࠆ‫ޕ‬
⺣‫ࠆࠃߦࡦࠗ࡜ࡦࠝޔ‬ᚻ⛯╬߽‫⚊ޔ‬⒢⠪ᡰេ
㔚ሶ↳๔ߦߪ‫ޔ‬ᄢ߈ߊಽߌߡੑߟߩ⒳㘃߇
ߩ৻Ⅳߢ޽ࠆ‫ޕ‬
޽ࠆ‫ޔߪߟ৻ޕ‬1987 ᐕ߆ࠄᲑ㓏⊛ߦዉ౉ߐࠇ
ߘߩ৻ᣇߢ‫ޔ‬ฦ⚊⒢⠪ߩࠦࡦࡊ࡜ࠗࠕࡦࠬ
ߚ ⒢ ℂ ჻ ะ ߌ ߩ ࠨ ࡯ ࡆ ࠬ (Electronic
ᆫ൓ߩ࡟ࡌ࡞ߦᔕߓߡ‫ࠬࡦࠕࠗ࡜ࡊࡦࠦޔ‬ᵴ
Lodgment Service‫ޔ‬ㅢ⒓㧱㧸㧿)ߢ޽ࠆ‫ޕ‬⒢
േߦ߅ߌࠆ⾗Ḯߩᛩ౉ߦࡔ࡝ࡂ࡝ࠍߟߌࠆ‫ޕ‬
ℂ჻߇㧱㧸㧿ࠍ૶ߞߡࠢ࡜ࠗࠕࡦ࠻ߩ↳๔ᚻ
ߎߩࠃ߁ߥ⠨߃ᣇߩ߽ߣ‫․ޔ‬ቯߩ㗄⋡ߦ⛉ߞ
⛯ࠍⴕ߁ߦᒰߚߞߡߪ‫ޔ‬੐೨ߦ‫ޔ‬࿖⒢ᐡ߳೑
ߚ↳๔ክᩏ߿⒢ോ⺞ᩏ╬ߩ⋙ᩏᬺോࠍዷ㐿ߔ
↪⊓㍳ࠍߒ‫ޔ‬㔚ሶ⊛↳๔ߦଥࠆ⚊⒢⠪ߩᛚ⻌
ࠆ‫ޕ‬
ት⸒ࠍᓧߡ‫ޔ‬㧱㧸㧿࠰ࡈ࠻ࠍ⾼౉ߔࠆᔅⷐ߇
ԭ ᖱႎឭଏ
޽ࠆ‫ޕ‬㧱㧸㧿ߪ‫ޔ‬୘ੱએᄖߩᚲᓧ⒢↳๔એᄖ
࿖⒢ᐡߪ‫ޔ‬ታߦᄙᓀߥ಴ ‛ࠍ૞ᚑߒߡ߅
߿‫࠻࠶ࠖࡈࡀࡌ࡮ࠫࡦ࡝ࡈޔ‬෸߮ᶖ⾌⒢ߩ↳
ࠅ‫࠻ࠗࠨࡉࠚ࠙߇ߤࠎߣ߶ߩߘޔ‬਄ߢ㑛ⷩߢ
๔ߦ߽ኻᔕߒߡ޿ࠆ‫ޕ‬
߈ࠆ߶߆‫ޔ‬ታ㓙ߦ࠙ࠚࡉࠨࠗ࠻ࠍㅢߓߡ⃻‛
߽߁৻ߟߩ㔚ሶ↳๔ߩ⒳㘃ߣߒߡ‫ޔ‬1999
ࠍขࠅነߖࠆߎߣ߇ߢ߈ࠆ(73)‫ޕ‬
ᐕ߆ࠄᧄᩰዉ౉ߐࠇߚ e-tax ߇޽ࠆ‫ޕ‬
e-tax ߪ‫ޔ‬
߹ߚ‫ੱޔ‬ญߩඨᢙએ਄ߦ⋧ᒰߔࠆ୘ੱ߇⏕
୘ੱߩ⚊⒢⠪෶ߪ⒢ℂ჻߇‫⚊ߩߘޔ‬⒢⠪ߦଥ
ቯ↳๔ࠍⴕ߁ߩߢ޽ࠆ߇‫ߦࠇߎޔ‬㑐ߒߡ࿖⒢
ࠆᚲᓧ⒢ߩ↳๔ࠍⴕ߁㓙ߦ↪޿ࠄࠇࠆ‫ޕ‬⒢ℂ
ᐡߪ‫ޔ‬Ფᐕ‫ߣࠢ࠶ࡄࠬࠢ࠶࠲ޔ‬๭߫ࠇࠆශ೚
჻߇ e-tax ߢઍℂㅍାࠍⴕ߁႐ว߽‫ޔ‬㧱㧸㧿
‛ࠍ૞ᚑߒ‫↳ޔ‬๔ᦠߩ⸥タߦߟ޿ߡߩᚻ㗅ࠍ
ߣห᭽ߦ‫ޔ‬ᛚ⻌ት⸒ࠍᓧࠆᔅⷐ߇޽ࠆ‫ޕ‬
⹦⚦ߦ␜ߔߣߣ߽ߦ‫ޔ‬⒢ᴺߩⷙቯߩ߁ߜ⍮ߞ
㧱㧸㧿෸߮ e-tax ࠍ฽߻㔚ሶ⊛↳๔ߩ೑↪
ߡ߅ߊߴ߈㊀ⷐߥ੐㗄ߦߟ޿ߡߩ⸃⺑ࠍട߃
ഀวߪ‫ޔ‬
2008-2009 ᐕᐲਛߩᚲᓧ⒢↳๔ߢߪ‫ޔ‬
ߡ޿ࠆ‫⏕ޕ‬ቯ↳๔ߩᤨᦼߦߥࠆߣ‫ߩ⥸৻ޔ‬໡
୘ੱߩ⚊⒢⠪߇⚂ 90㧑‫ޔ‬୘ੱએᄖߩ⚊⒢⠪߇
ᐫ߿࿾ᣇ⥄ᴦ૕╬ߦ࠲࠶ࠢࠬࡄ࠶ࠢ߇ጊⓍߺ
⚂ 94㧑ߢ޽ࠆ‫ߥ߁ࠃߩߎޕ‬㜞޿೑↪₸߇㆐ᚑ
ߐࠇ‫ޔ‬
⚊⒢⠪ߪ⥄↱ߦᜬෳߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬
ߐࠇߡ޿ࠆߩߪ‫ޔ‬㧱㧸㧿ߦࠃࠆ↳๔߇‫ߴߔޔ‬
177
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ߡߩᚲᓧ⒢↳๔ߩ㧣ഀࠍභ߼ࠆߚ߼ߢ޽ࠆ
߫ࠇࠆ᜚ὐߦ߅޿ߡኻᔕߔࠆ‫ࡠࡈࡊ࠶࡚ࠪޕ‬
(74)‫ޔߦᦝޕ‬㧱㧸㧿ߩ೑↪߇⒢ℂ჻ߩ㑆ߢචಽ
ࡦ࠻ߢ㕙ធ⋧⺣ࠍߔࠆߚ߼ߦߪ‫߼ߓ߆ࠄ޽ޔ‬
ߦᶐㅘߒߡ޿ࠆߣหᤨߦ‫ޔ‬⒢ℂ჻ߦ↳๔ᦠ૞
㔚⹤ߢ੍⚂ࠍߔࠆ߆‫ޔ‬෶ߪ⓹ญߦ⋥ធ಴ะ޿
ᚑࠍଐ㗬ߒߡ޿ࠆ⚊⒢⠪ߩഀว߇㜞޿ߎߣ߽
ߡ㕙⺣ࠍ↳ߒㄟ߻‫ޕ‬
⢛᥊ߦ޽ࠆߣផ᷹ߐࠇࠆ(75)‫ޕ‬
࡚ࠪ࠶ࡊࡈࡠࡦ࠻ߢߪ‫ޔ‬㕙ធߩ߶߆‫ޔ‬ශ೚
߹ߚ‫ޔ‬e-tax ߦߟ޿ߡߪ‫⚊ޔ‬⒢⠪߇㔚ሶ↳
‛ߩ㈩ઃ‫⚊ޔ‬⒢⠪߇㔚ሶ↳๔߿㔚⹤⋧⺣ࠍߔ
๔ߩ౉ജࠍᆎ߼ࠆ㓙ߦ‫ߩߘޔ‬⠪ߩㆬᛯߦࠃߞ
ࠆߚ߼ߩࡄ࠰ࠦࡦ߿㔚⹤ᯏߩ⸳⟎‫↳ޔ‬๔ᦠߩ
ߡ‫⛎ޔ‬ਈ‫ޔ‬೑ሶ෶ߪ㈩ᒰ╬ߩᖱႎࠍ࿖⒢ᐡߩ
෼ฃ╬ࠍⴕߞߡ޿ࠆ‫ޕ‬ૉߒ‫ࡦࡠࡈࡊ࠶࡚ࠪޔ‬
ࠪࠬ࠹ࡓ߆ࠄ࠳࠙ࡦࡠ࡯࠼ߒ‫⚊ޔ‬⒢⠪ߩ↳๔
࠻ߢߪ‫ޔ‬⒢ߩ෼⚊෶ߪㆶઃ੐ോߪ৻ಾⴕߞߡ
࠺࡯࠲ߣߒߡขࠅㄟ߻ߎߣ߇ߢ߈ࠆ‫ࡈ࡟ࡊޔ‬
߅ࠄߕ‫⚊ޔ‬⒢⠪߇⚊⒢ࠍⴕ߁႐วߪ‫࠲ࡦࠗޔ‬
ࠔࠗ࡝ࡦࠣߣ޿߁ᯏ⢻߇ዉ౉ߐࠇߡ޿ࠆ‫ࡊޕ‬
࡯ࡀ࠶࠻ࠍㅢߓߡ㊄Ⲣᯏ㑐ญᐳ߆ࠄ㔚ሶ⊛ߦ
࡟ࡈࠔࠗ࡝ࡦࠣߪ‫ޔ‬e-tax ߩ౉ജᚻ⛯ߩ৻ㇱ
⚊ઃࠍߔࠆ BPAY ߇৻⥸⊛ߢ޽ࠆ(76)‫ޕ‬
ߣߒߡ‫ޔ‬
㔚ሶ↳๔࠰ࡈ࠻ߦ⚵ߺㄟ߹ࠇߡ߅ࠅ‫ޔ‬
ฦ࡚ࠪ࠶ࡊࡈࡠࡦ࠻ߪ‫ޔ‬ᢙฬ⒟ᐲߣ޿߁ዋ
․Ბߩ੐೨Ḱ஻ߩᔅⷐ߇ߥ޿‫ޔࠅࠃߦࠇߎޕ‬
ߥ޿⡯ຬߦࠃߞߡㆇ༡ߐࠇߡ޿ࠆ߇‫ޔ‬㔚ሶ↳
⚊⒢⠪ߪ౉ജࠍ⋭ജൻߢ߈‫↳ߦᦝޔ‬๔ṳࠇࠍ
๔ߩ೑↪ഀว߇㜞޿ߎߣ߽޽ࠅ‫⏕ޔ‬ቯ↳๔ᤨ
੍㒐ߔࠆലᨐ߽ᦼᓙߢ߈ࠆ‫ޕ‬
ᦼߢ޽ߞߡ߽‫․ޔ‬೎ᷙ㔀ߔࠆ᭽ሶߪߥ޿‫߹ޕ‬
ԯ ⒢ോ⋧⺣
ߚ‫߿ࡦࠦ࠰ࡄޔߪߦ࠻ࡦࡠࡈࡊ࠶࡚ࠪޔ‬㔚⹤
⚊⒢⠪߇⒢ߦߟ޿ߡߩ⾰໧ࠍߔࠆ႐ว߿‫ޔ‬
ᯏ߇⸳⟎ߐࠇߡ޿ࠆ߇‫ߪࠇߎޔ‬㔚ሶ↳๔ߩ๟
ᚻ⛯╬ߦߟ޿ߡߩࠕ࠼ࡃࠗࠬࠍᔅⷐߣߔࠆ႐
⍮߿ᐢႎ‫ޔ‬
⒢ോ⋧⺣ߩല₸ൻߩߚ߼ߢߪߥߊ‫ޔ‬
วߪ‫ޔ‬㔚⹤ߦࠃࠆ⒢ോ⋧⺣෶ߪ⡯ຬߣߩ㕙ធ
ࡄ࠰ࠦࡦࠍᜬߞߡ޿ߥ޿⚊⒢⠪‫ޔ‬෶ߪㅢାⅣ
ߦࠃࠆ⋧⺣߇৻⥸⊛ߢ޽ࠆ‫ޕ‬
Ⴚ߿ࡄ࠰ࠦࡦߩ⚻㛎߇ਇචಽߥ⚊⒢⠪߽‫ઁޔ‬
㔚⹤ߦࠃࠆ⒢ോ⋧⺣ߦߟ޿ߡ‫ޔ‬࿖⒢ᐡߪ‫ޔ‬
ߩੱߣห᭽ߦ࿖⒢ᐡߩࠝࡦ࡜ࠗࡦࠨ࡯ࡆࠬࠍ
ฦ࿾ߦ߅߆ࠇߚࠦ࡯࡞࠮ࡦ࠲࡯ߦߡኻᔕߒߡ
ฃߌࠆᯏળࠍឭଏߔࠆߎߣ߇⋡⊛ߢ޽ࠆ‫ޕ‬
޿ࠆ‫⚊ޕ‬⒢⠪ߪ‫ޔ‬࿖ౝߩ޿ߕࠇߩ႐ᚲ߆ࠄ⋧
ᦝߦ‫⏕ޔ‬ቯ↳๔ᦼ㑆ߦ㒢ࠅ‫࡞ࡋࠬࠢ࠶࠲ޔ‬
⺣ߔࠆ႐ว߽‫౒ޔ‬ㅢߩ⇟ภࠍ೑↪ߒ‫⚊ޔ‬⒢⠪
ࡊߣ๭߫ࠇࠆࡏ࡜ࡦ࠹ࠖࠕᵴേ߇‫ޔ‬࿖⒢ᐡߦ
߆ࠄߩ㔚⹤ߪฦࠦ࡯࡞࠮ࡦ࠲࡯ߦᯏ᪾⊛ߦഀ
ࠃࠅㆇ༡ߐࠇࠆ‫ޔߪࠇߎޕ‬࿖⒢ᐡ߇൐㓸ࠍߒ
ࠅᝄࠄࠇࠆ‫ޕ‬
ߚࡏ࡜ࡦ࠹ࠖࠕࠬ࠲࠶ࡈ߇‫ޔ‬ฦ࿾ߩࠦࡒࡘ࠾
㔚⹤⇟ภߪ‫⚊ޔ‬⒢⠪ߩ⋧⺣ౝኈߦᔕߓߡ‫ޔ‬
࠹ࠖ࠮ࡦ࠲࡯߿࿑ᦠ㙚╬ߩᣉ⸳ߦ߅޿ߡ‫⧷ޔ‬
ⶄᢙߩ⇣ߥࠆ⇟ภ߇↪ᗧߐࠇߡ߅ࠅ‫࡞࡯ࠦޔ‬
⺆ࠍᲣ࿖⺆ߣߒߥ޿⚊⒢⠪╬ߩߚ߼ߦ‫◲ޔ‬න
࠮ࡦ࠲࡯ߩਛߢ߽ߘߩ⋧⺣ౝኈࠍᜂᒰߔࠆㇱ
ߥౝኈߩ⏕ቯ↳๔ߩ૞ᚑᡰេࠍήఘߢⴕ߁߽
⟑߇ኻᔕߔࠆ‫ޕ‬
ߩߢ޽ࠆ‫ߪࡈ࠶࠲ࠬࠕࠖ࠹ࡦ࡜ࡏޕ‬࿖⒢ᐡߩ
㔚⹤⋧⺣ߢߪ‫⚊ޔ‬⒢⠪ߪේೣߣߒߡ‫ᦨޔ‬ೋ
⡯ຬߢߪߥ޿߇‫ޔ‬࿖⒢ᐡߦࠃࠆ⎇ୃࠍฃߌ‫ޔ‬
ߦ⚊⒢⠪⇟ภࠍ᣿ࠄ߆ߦߔࠆ‫ޕ‬
ߎࠇߦࠃߞߡ‫ޔ‬
ࡏ࡜ࡦ࠹ࠖࠕᵴേߦଥࠆ੤ㅢ⾌߿㔚⹤ઍ╬ߩ
㔚⹤ࠍฃߌࠆᜂᒰ⠪ߪ‫଻ߦࠬ࡯ࡌ࠲࡯࠺ޔ‬ሽ
ᔅⷐ⚻⾌ߪ࿖⒢ᐡ߆ࠄ⵬ఘߐࠇࠆ‫ޕ‬
ߐࠇߚߘߩ⚊⒢⠪ߩᖱႎࠍ⏕⹺ߒߥ߇ࠄ‫ޔ‬୘
԰ ࠝࡦ࡜ࠗࡦࠨ࡯ࡆࠬ
೎ߩ⾰໧ߦ߽ᔕߓࠆߎߣ߇ߢ߈ࠆ਄‫ޔ‬࿖⒢ᐡ
ࠝࡦ࡜ࠗࡦࠍ೑↪ߒߚ․ᓽ⊛ߥ⚊⒢⠪ᡰេ
ߣߒߡ߽㔚⹤⋧⺣ߩጁᱧࠍ▤ℂߒߡ߅ߊߎߣ
╷ߣߒߡ‫ޔ‬⒢ℂ჻෸߮੐ᬺ⠪ะߌߦឭଏߐࠇ
߇ߢ߈ࠆ‫ޕ‬
ߡ޿ࠆࡐ࡯࠲࡞ࠨ࡯ࡆࠬ߇޽ࠆ‫ޕ‬੐ᬺ⠪ะߌ
⡯ຬߣߩ㕙ធߦࠃࠆ⋧⺣ߦߟ޿ߡߪ‫ోޔ‬࿖
ߩࡐ࡯࠲࡞(Business Portal)ߢߪ‫⚊ޔ‬⒢⠪߇
21 ࡨᚲߦ⸳ߌࠄࠇߚ࡚ࠪ࠶ࡊࡈࡠࡦ࠻ߣ๭
ࠨࠗ࠻ߦࡠࠣࠗࡦߔࠆߣ‫ޔ‬ฦ⚊⒢⠪ኾ↪ߩ↹
178
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
㕙߇⴫␜ߐࠇ‫↹ߩߘޔ‬㕙ࠍㅢߓߡ‫ޔ‬Ḯᴰᓽ෼
ࠇߚᣦࠍ᣿ࠄ߆ߦߒߚ⒢ോ㐳ቭߩ⟑ฬߩ޽
෸߮ᶖ⾌⒢ߩ৻᜝↳๔᭽ᑼߢ޽ࠆ੐ᬺᵴേႎ
ࠆᦠ㕙ࠍឭ␜ߢ߈ߥ޿႐วߪ‫ߦ᧦ᧄޔ‬ቯ߼
๔(Business Activity Statement)ߩឭ಴߿ୃ
ࠄࠇߚᑪ‛෶ߪ႐ᚲߦ‫ޔ‬႐ᚲ┙ߜ౉ࠅ‫ޔ‬෶
ᱜ‫ޔ‬ฦ⒢⋡ߦଥࠆ⒅⒢ௌോߩ㑛ⷩ߿▤ℂ(⚊ઃ
ߪ⇐߹ࠆߎߣߪߢ߈ߥ޿‫ޕ‬
Ԯ╙৻㗄ߩⷙቯߦၮߠ߈‫ޔ‬⒢ോ㐳ቭ෶ߪߘߩ
ᚻ⛯෶ߪㆶઃ⺧᳞)‫ޔ‬੐ᬺ⠪⊓㍳ᖱႎߩ㑛ⷩ߿
ୃᱜ‫ޔ‬࿖⒢ᐡߣߩࡔ࠶࠮࡯ࠫߩ߿ࠅขࠅ෸߮
ᆔછࠍฃߌߚ⡯ຬߦࠃࠆ┙ߜ౉ࠅࠍฃߌߚ‫ޔ‬
ዯ಴ᦠߩឭ಴╬ߩᚻ⛯ࠍⴕ߁ߎߣ߇ߢ߈ࠆ‫ޕ‬
෶ߪฃߌࠆߎߣߣߥߞߚᑪ‛෶ߪ႐ᚲߦ޿
⒢ℂ჻ะߌߩࡐ࡯࠲࡞(Tax Agent Portal)
ࠆ⠪ߪ‫ޔ‬⒢ോ㐳ቭ෶ߪᒰ⹥⡯ຬߦኻߒߡ‫ޔ‬
ߢߪ‫ޔ‬⒢ℂ჻ߪߘࠇߙࠇߩ㑐ਈవࠍ⊓㍳ߒ‫ޔ‬
╙৻㗄ߩⷙቯߦၮߠߊᮭ㒢ࠍㆡಾߦⴕ૶ߢ
ߘߩ㑐ਈవߩ⒢ോߦ㑐ߔࠆฦ⒳ᚻ⛯ࠍⴕ߁ߎ
߈ࠆࠃ߁‫ޔ‬ᔅⷐߥ⸳஻෸߮⵬ഥࠍឭଏߔࠆ
ߣ߇ߢ߈ࠆ߇‫ࠆ߈ߢ߇ߣߎ߁ⴕߢ࠻ࠗࠨޔ‬ᚻ
߽ߩߣߔࠆ‫ޕ‬
⛯ߪ‫ޔ‬੐ᬺ⠪ะߌߩࡐ࡯࠲࡞ࠃࠅ߽ᐢ޿▸࿐
‫ޣ‬Section264‫ޤ‬
ߦ෸߱‫ޕ‬
Ԭ⒢ോ㐳ቭߪ‫ᦠޔ‬㕙ߦࠃࠆㅢ⍮ߦࠃߞߡ‫⚊ޔ‬
޿ߕࠇߩࡐ࡯࠲࡞ߦߟ޿ߡ߽‫ޔ‬೑↪ߦᒰߚ
⒢⠪ߢ޽ࠆ߆ุ߆ߦ㑐ࠊࠄߕ‫ޔ‬᡽ᐭᯏ㑐෶
ߞߡߪ㔚ሶ⟑ฬ߇ᔅⷐߣߥࠅ‫ࠍ࡞࠲࡯ࡐޔ‬ㅢ
ߪ౏⊛ᯏ㑐ߩ⡯ຬ෶ߪ㑐ଥ⠪߽฽߻ߔߴߡ
ߓߡㅍାߐࠇࠆ࠺࡯࠲ߩ଻⼔߇࿑ࠄࠇߡ޿ࠆ‫ޕ‬
ߩ⠪ߦኻߒ‫ޔ‬ᰴߦឝߍࠆ੐㗄ࠍⷐ᳞ߔࠆߎ
Ա ⺞ᩏᮭ㒢
ߣ߇ߢ߈ࠆ‫ޕ‬
Ք⒢ോ㐳ቭߩⷐ᳞ߦᓥ޿ᖱႎࠍឭଏߔࠆߎ
ࠦࡦࡊ࡜ࠗࠕࡦࠬࡕ࠺࡞ߦၮߠߊ੐ോㆇ༡
ߣ‫ޕ‬
ߦ߅ߌࠆ߽߁৻ߟߩ஥㕙߇‫ޔ‬੐ᓟ⊛ߥ↳๔ክ
ᩏ߿⒢ോ⺞ᩏ╬ߩ᭽‫⋙ߥޘ‬ᩏᬺോߢ޽ࠆ‫ޕ‬࿖
Օㅢ⍮ࠍฃߌߚ⠪෶ߪઁߩ⠪ߩᚲᓧ෶ߪᩏ
⒢ᐡߦࠃߞߡⴕࠊࠇࠆ⋙ᩏᬺോ╬ߪ‫ޔ‬ฦ⒢ᴺ
ቯߦ㑐ߒ‫ޔ‬⒢ോ㐳ቭ෶ߪߘߩᆔછࠍฃߌ
ߦ߅޿ߡቯ߼ࠄࠇߚ⒢ോⴕ᡽ߦଥࠆ⒢ോ㐳ቭ
ߚ⡯ຬߩߚ߼ߦ‫ޔ‬಴㗡ߒ⸽᜚ࠍឭଏߔࠆ
ߩ൮᜝⊛ߥᓎഀߦၮߠ߈ⴕࠊࠇࠆ߽ߩߢ޽ࠆ‫ޕ‬
ߎߣ‫ޕ‬ㅢ⍮ࠍฃߌߚ⠪෶ߪઁߩ⠪ߦ߅޿
⋙ᩏᬺോ╬ߩ㊀ⷐߥ೨ឭߣߥࠆߩ߇‫ޔ‬⒢ോ
ߡ▤ℂ෶ߪ⛔೙ࠍߒߡ޿ࠆ߆ุ߆ߦ㑐
㐳ቭߦਈ߃ࠄࠇߚᒝജߥ⺞ᩏᮭ㒢ߢ޽ࠆ‫ޕ‬⒢
ࠊࠄߕ‫ޔ‬Ꮽ★‫ᦠޔ‬㘃ߘߩઁᢥᦠࠍ૞ᚑߔ
ോ㐳ቭߩ⺞ᩏᮭ㒢ߦߪ‫ޔ‬ᄢ߈ߊಽߌߡ㧞ߟߩ
ࠆߎߣ‫ޕ‬
ԭ⒢ോ㐳ቭߪ‫ޔ‬ᖱႎ෶ߪ⸽᜚ߦߟ޿ߡ‫ޔ‬ญ㗡
߽ߩ߇޽ࠆ‫ߪߟ৻ޕ‬൮᜝⊛ߥ⺞ᩏᮭ㒢‫߁߽ޔ‬
෶ߪᦠ㕙ߦࠃࠆት⹿෶ߪ⏕⚂߇ઃߐࠇࠆࠃ
৻ߟߪᖱႎ෸߮⸽᜚ߩขᓧᮭ㒢ߢ޽ࠆ‫ޕ‬
એਅ‫ޔ‬1936 ᐕᚲᓧ⒢ᴺߩⷙቯࠍᒁ↪ߔࠆ‫ޕ‬
߁ߦⷐ᳞ߔࠆߎߣ߇ߢ߈ࠆ‫⋡ߩߎޔߦᦝޕ‬
⊛ߦ߅޿ߡ‫ޔ‬⒢ോ㐳ቭ෶ߪߘߩᆔછࠍฃߌ
‫ޣ‬Section263‫ޤ‬
ߚ⡯ຬߪ‫ޔ‬ት⹿෶ߪ⏕⚂ࠍⴕ߁ߎߣ߇ߢ߈
Ԭ⒢ോ㐳ቭ෶ߪߘߩᆔછࠍฃߌߚ⡯ຬߪ‫ޔ‬ᴺ
ࠆ‫ޕ‬
ᓞ(77)ߩ⋡⊛ߩߚ߼‫ޔ‬૗ᤨߢ߽‫ޔ‬ᑪ‛‫ޔ‬႐ᚲ‫ޔ‬
Ԯᧄ᧦ߩⷙቯߦၮߠ߈಴㗡ࠍ᳞߼ࠄࠇߚ⠪ߦ
Ꮽ★‫ᦠޔ‬㘃ߘߩઁᢥᦠ߳┙ߜ౉ࠅ෶ߪ౉ᚻ
ኻߒߡᡰᛄࠊࠇࠆ⚻⾌ߩၮḰߪ‫ⷙޔ‬ೣߦ߅
ߒ‫ߩࠄࠇߘߦᦝޔ‬Ꮽ★‫ᦠޔ‬㘃ߘߩઁߩᢥᦠ
޿ߡቯ߼ࠆ‫ޕ‬
ࠍᒁ߈ᛮ߈෶ߪ౮ߒࠍขᓧߔࠆߎߣ߇ߢ߈
એ਄ߩⷙቯࠍ߼ߋߞߡߪ‫ౕޔ‬૕⊛ߦߎࠇࠄ
ࠆ‫ޕ‬
ԭ⡯ຬߪ‫ޔ‬ᑪ‛෶ߪ႐ᚲߦ޿ࠆ⠪߆ࠄᮭ㒢ߩ
ߩᮭ㒢߇෸߱▸࿐╬ߦߟ޿ߡ‫ޔ‬࿖⒢ᐡߩታോ
⸽᣿ࠍ᳞߼ࠄࠇߚ႐ว‫ߩߘޔ‬⡯ຬ߇ᧄ᧦ߩ
ᜰ㊎߿್଀╬ࠍㅢߓ‫ޔ‬᭽‫߇㉼⸃ߥޘ‬ઃߐࠇߡ
ⷙቯߦၮߠߊᮭ㒢ࠍⴕ૶ߔࠆߎߣࠍ⹺߼ࠄ
޿ࠆߣߎࠈߢ޽ࠆ߇‫ޔ߽ߡߒߦࠇߕ޿ޔ‬ᝡᩏ
179
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
઎⁁߇ᔅⷐߢߪߥ޿ὐ‫ޔ‬෸߮⺞ᩏኻ⽎⠪ߦද
⚊⒢⠪߇ㆬᛯߔࠆߎߣ߇ߢ߈ࠆߚ߼‫⚊ޔ‬⒢⠪
ജ⟵ോࠍ⺖ߒߡ޿ࠆὐ߆ࠄ‫ޔ‬ㅪ㇌⼊ኤߩᮭ㒢
߇⥄⊒⊛ߦ‫ޔ‬⒢ℂ჻╬ߣߩធ⸅ࠃࠅ೨ߦ‫ޔ‬࿖
ࠍ⿥߃ࠆ߶ߤᒝജߥᮭ㒢ߢ޽ࠆߣ⸒ࠊࠇࠆ
⒢ᐡߦኻߒߡᖱႎࠍឭଏߔࠆ႐ว߽޽ࠆ‫߹ޕ‬
(78)‫ޕ‬
ߚ‫ޔ‬ᖡ⾰ߥ⒅⒢࿁ㆱ੐᩺ߥߤ‫⚊ޔ‬⒢⠪ߣ⒢ℂ
ߥ߅‫ޔ‬࿖⒢ᐡߪ‫ޔ‬એ਄ߩࠃ߁ߥ⺞ᩏᮭ㒢ࠍ
჻╬ߣߩ߿ࠅขࠅ߇‫ޔ‬ਇᴺߥ⋡⊛ࠍഥ㐳ߔࠆ
ⴕ૶ߔࠆߦᒰߚߞߡ‫ޔ‬⡯ຬ߇ᓥ߁ߴ߈ታോᜰ
ߣᗐቯߐࠇࠆ႐วߪ‫ޔ‬
‫ޟ‬ਇᱜ‫ޔ⟋‽ޔ‬㆑ᴺߦࠃ
㊎ (Access and Information Gathering
ࠆ଀ᄖ‫ޔߒߣޠ‬੐೨ߩ߿ࠅขࠅߪ⹺߼ࠄࠇߥ
Manual)ࠍ૞ᚑߒ‫ޕࠆ޿ߡߒ⴫౏߽ߦ⥸৻ޔ‬
޿(80)‫ޕ‬
Բ ⺞ᩏᮭ㒢ߩ㒢⇇
Գ ⋙ᩏᬺോ
࿖⒢ᐡߦࠃࠆ⺞ᩏᮭ㒢߽‫⒁ޔ‬ඞ․ᮭ(Legal
࿖⒢ᐡ߇ⴕ߁⋙ᩏᬺോߪᰴߩࠃ߁ߥ߽ߩ߇
Professional Privilege)ߩේೣߦᓥࠊߥߌࠇ
޽ࠆ‫ޕ‬
߫ߥࠄߥ޿‫ޕ‬
߹ߕ‫⛎ޔ‬ਈᚲᓧ⠪‫ޔ‬ᐕ㊄ᚲᓧ⠪‫ޔ‬ᛩ⾗ኅߣ
ߎߩේೣߪ‫ߚߒ┙⏕ߡ޿߅ߦ࡯ࡠࡦࡕࠦޔ‬
޿ߞߚ୘ੱߩ⚊⒢⠪ࠍኻ⽎ߦ‫ޔ‬࿖⒢ᐡᄖㇱ(㓹
᭎ᔨߢ޽ࠆ‫ޕ‬
ᴺᓞኅߪมᴺ೙ᐲߩ৻ຬߣߒߡ‫ޔ‬
↪⠪‫ޔ‬㊄Ⲣᯏ㑐‫ޔ‬᡽ᐭᯏ㑐╬)߆ࠄ෼㓸ߒߚ
ଐ㗬ੱߦኻߒߡᦨༀߩഥ⸒ࠍਈ߃ࠆߚ߼ߦ޽
᭽‫ߥޘ‬ᖱႎߣ‫↳ޔ‬๔ౝኈߣࠍ‫⚊ޔ‬⒢⠪⇟ภࠍ
ࠄࠁࠆ੐ታࠍᛠីߔࠆᔅⷐ߇޽ࠆ‫߼ߚߩߘޕ‬
೑↪ߒߡࠦࡦࡇࡘ࡯࠲࡯ߢ㓸⚂ߒ‫ޔ‬ᚲᓧᾖว
ߦߪ‫ޔ‬ଐ㗬ੱߪ‫್ⵙޔ‬ᚲ߳ߩᖱႎ㐿␜߇ⴕࠊ
ࠍⴕ߁‫ޕ‬
ࠇࠆ೨ߦ‫ޔ‬ᴺᓞኅߣ⥄↱ߥ߿ࠅขࠅࠍߔࠆᯏ
ᦝߦ‫⛎ޔ‬ਈᚲᓧ⠪‫ޔ‬ਇേ↥ᚲᓧ⠪෸߮ዊⷙ
ળ߇଻⸽ߐࠇࠆߴ߈ߢ޽ࠆ‫ޕ‬ૉߒ‫․ߩߎޔ‬ᮭ
ᮨ੐ᬺ⠪ߩ↳๔ߩㆡᱜᕈࠍ್ᢿߔࠆߚ߼ߦ‫ޔ‬
߇ᚑ┙ߔࠆߚ߼ߦߪ‫ޔ‬ଐ㗬ੱߣᴺᓞኅߣߒߡ
᧍਄⺞ᩏࠍⴕ߁‫ޕ‬࿖⒢ᐡߩ⺞ᩏቭߪ‫⚊ޔ‬⒢⠪
ߩ㑐ଥߦ߅޿ߡߥߐࠇߚ‫ޔ‬ଐ㗬ੱߣᴺᓞኅߩ
ߦኻߒߡᦠ㕙ߢߩ⾰໧ࠍߒ‫ޔ‬෶ߪ↳๔ౝኈߩ
㑆ߩ߿ࠅขࠅ߇ሽ࿷ߔࠆߎߣ‫ࠅ߿ߩߘޔ‬ขࠅ
ⵣߠߌߣߥࠆ⸽᜚ߩឭ␜ࠍ᳞߼ࠆ(81)‫ޕ‬
߇⒁ኒᕈߩ޽ࠆⅣႺߢ߅ߎߥࠊࠇࠆߎߣ‫ޔ‬ഥ
ᰴߦ‫ޔ‬੐ᬺ⠪ߦኻߔࠆ⒢ോ⺞ᩏߢ޽ࠆ߇‫ޔ‬
⸒ࠍⴕߞߚ⠪߇ᴺᓞኅߢ޽ࠆߎߣ‫ޔ‬᳞߼ࠄࠇ
੐ᬺ਄ߩขᒁߦ㑐ߔࠆ᏷ᐢ޿㗄⋡ߦߟ޿ߡ⺞
ߚഥ⸒߇ᴺ⊛ഥ⸒ߢ޽ࠆߎߣ╬ߩⷐઙ߇᳞߼
ᩏ߇ⴕࠊࠇࠆ‫⺞ޕ‬ᩏߦవ┙ߜ‫ޔ‬࿖⒢ᐡߪ‫⚊ޔ‬
ࠄࠇࠆ‫ޕ‬
⒢⠪ߦኻߒߡ⺞ᩏߩታᣉߦߟ߈ᦠ㕙ߢㅢ⍮ࠍ
એ਄߇⒁ඞ․ᮭߩ᭎ⷐߢ޽ࠆ߇‫߽ߘ߽ߘޔ‬
ⴕ޿‫ޔ‬ᔅⷐߣߐࠇࠆ⸥㍳߿ᦠ㘃ߦߟ޿ߡߩᜰ
ߎߩේೣߪ‫ޔ‬ᑯ⼔჻╬ߩᴺᓞኅߦኻߒߡㆡ↪
␜ࠍⴕ߁‫⚊ޔࠅࠃߦࠇߎޕ‬⒢⠪ߪߘߩᦠ㘃╬
ߐࠇࠆ߽ߩߢ޽ࠆ‫ޕ‬
ࠍḰ஻ߔࠆߚ߼ߩᦼ㑆߇ਈ߃ࠄࠇࠆ‫ޕ‬
ߘߩᓟ‫ޔ‬
ࠝ࡯ࠬ࠻࡜࡝ࠕߦ߅޿ߡߪ‫ޔ‬⒢ℂ჻߿ળ⸘
ⷐ᳞ߐࠇߚᦠ㘃╬ߩឭ಴߿⺞ᩏቭߦࠃࠆࠗࡦ
჻߽‫ߩߎޔ‬ේೣߦ߅ߌࠆᴺᓞኅߣห᭽ߩኾ㐷
࠲ࡆࡘ࡯߇ⴕࠊࠇࠆ‫ޕ‬
ኅߢ޽ࠆߣ⸃㉼ߐࠇ‫⚊ޔ‬⒢⠪ߪ‫ޔ‬⒢ℂ჻╬ߣ
߹ߚ‫ޔ‬ᖡ⾰ߥ⒅⒢࿁ㆱ੐᩺╬ߦኻߔࠆ․೎
ߩ㑐ଥߦߟ޿ߡ‫⒁ޔ‬ඞ․ᮭࠍ᦭ߔࠆ(79)‫ߩߎޕ‬
ߥ⺞ᩏ߽ታᣉߐࠇࠆ‫ޕ‬࿖⒢ᐡߦ߅޿ߡ‫ޔ‬㊀ᄢ
ේೣߦᓥ߁႐ว‫ޔ‬࿖⒢ᐡߪ‫ޔ‬ᴺ઎਄ߩⷙቯߢ
ߥᴺ઎㆑෻(Serious Non-Compliance)ߦଥ
޽ࠇ߫૗ᤨߢ߽ᑪ‛ߦ┙ߜ౉ߞߚࠅ‫ᦠޔ‬㘃ࠍ
ࠆ⒢ോ⺞ᩏࠍᜂᒰߔࠆㇱ⟑ߪ‫⒅޿ߒ⪺ޔ‬⒢࿁
౉ᚻߒߚࠅߔࠆᮭ೑߇޽ࠆ৻ᣇߢ‫⒁ޔ‬ඞ․ᮭ
ㆱ߿⒢ᴺߩㅺ⣕ࠍⴕߞߡ޿ࠆ⚊⒢⠪ࠍ⷗ߟߌ
߇ㆡ↪ߐࠇࠆ႐วߪ‫⚊ޔ‬⒢⠪ߦኻߒߡ‫ޔ‬⒢ℂ
಴ߔߚ߼‫ޔ‬
⒅⒢࿁ㆱߦ㑐ߔࠆᖱႎ෼㓸߽ⴕ߁‫ޕ‬
჻╬ߦធ⸅ߔࠆᯏળࠍਈ߃ߥߌࠇ߫ߥࠄߥ޿
࿖⒢ᐡౝㇱߩઁߩㇱ⟑ߩߺߥࠄߕ‫ޔ‬
ㅪ㇌⼊ኤ‫ޔ‬
ߎߣߦߥࠆ‫ޕ‬
⒢㑐‫ޔ‬ᬌኤᐡ╬‫ޔ‬᭽‫ߥޘ‬᡽ᐭᯏ㑐ߣߩㅪ៤ࠍ
ૉߒ‫ޔ‬
ߎߩ․ᮭߩⴕ૶෶ߪ᡼᫈ߦߟ޿ߡߪ‫ޔ‬
࿑ࠅ‫ޔ‬᭽‫⒅ߥޘ‬⒢࿁ㆱ‫ޔ‬⣕⒢෸߮⚊⒢ᔊㆱ੐
180
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᩺ߦขࠅ⚵ࠎߢ޿ࠆ‫ޕ‬
ࠆ⇣⼏ߪ‫ୃޔ‬ᱜᩏቯߩㅍ㆐ᣣ߆ࠄ 60 ᣣએౝ
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෶ߪᒰೋߩᩏቯߦଥࠆ⇣⼏↳┙ߡᦼ㒢ߩ޿ߕ
߇‫ޔ‬วหߢ᭽‫ߥޘ‬ਇᱜⴕὑߦኻಣߔࠆߚ߼ߩ
ࠇ߆ㆃ޿ᣣ߹ߢߦⴕ߁‫ޕ‬
⋭ᐡᮮᢿ⊛ข⚵ߺߣߒߡ‫ࡠࡊ࡯ࡆࡦࠢࠖ࠙ޔ‬
⒢ോ㐳ቭߪ‫ߩߘޔߡ޿ߟߦߡ┙↳⼏⇣ޔ‬ౝ
ࠫࠚࠢ࠻߇ᆎേߒߡ޿ࠆ(82)‫ࡊ࡯ࡆࡦࠢࠖ࠙ޕ‬
ኈߩోㇱ෶ߪ৻ㇱࠍᛚ⹺෶ߪਇᛚ⹺ߣߔࠆᣦ
ࡠࠫࠚࠢ࠻ߪ‫⒅ޔ‬⒢࿁ㆱ߿⣕⒢ߩߺߥࠄߕ‫ޔ‬
ߩ⇣⼏᳿ቯࠍⴕ޿‫⚊ޔ‬⒢⠪ߦኻߒߡ‫⼏⇣ޔ‬᳿
㊄Ⲣⷙ೙㆑෻‫ޔ‬ᛩ⾗ኅ߿ௌᮭ⠪ࠍ฽߻␠ળߦ
ቯߩㅢ⍮ࠍᦠ㕙ߢⴕ߁ߣߣ߽ߦ‫ޔ‬ክᩏ⺧᳞ߩ
ኻߔࠆ⹊᱂ⴕὑ‫ࠣࡦ࡝࠳ࡦࡠ࡯ࡀࡑޔ‬෸߮ᚲ
ᮭ೑߇޽ࠆᣦߣߘߩ⾌↪߿ᦼ㒢ߦߟ޿ߡㅢ⍮
ᓧ߿⾗↥ߩ㓝ඞߣ޿ߞߚਇᱜⴕὑࠍᐢߊขࠅ
ߔࠆ‫ޕ‬
ᛒ޿‫ޔ‬ᬌ᜼ߐࠇߚ੐᩺ߪ‫ޔ‬ᣂ⡞╬ߢ߽ߒ߫ߒ
⚊⒢⠪ߪ‫ޔ‬⒢ോ㐳ቭߩ⇣⼏᳿ቯߦߟ޿ߡ߽
߫⹤㗴ߦ਄ࠆ‫ޕ‬2009 ᐕ 11 ᦬ߩ⊒⴫ߢߪ‫ߎޔ‬
ਇ᦯߇޽ࠆ႐วߪ‫ⴕޔ‬᡽ਇ᦯ክ್ᚲߦኻߒ‫ޔ‬
ࠇ߹ߢߦ࠙ࠖࠢࡦࡆ࡯ࡊࡠࠫࠚࠢ࠻ࠍㅢߓߡ
⇣⼏᳿ቯߦଥࠆክᩏ⺧᳞ࠍ↳ߒ┙ߡࠆ߆‫ޔ‬෶
ㅊᓽ⺖⒢ߐࠇߚ⒢㗵ߪว⸘ߢ㧡ం 1,043 ਁ࠼
ߪㅪ㇌ⵙ್ᚲߦኻߒ‫⼏⇣ޔ‬᳿ቯߩౝኈߦଥࠆ
࡞‫ߚߒੌ⚳ޔ‬⒢ോ⺞ᩏߪ 1,019 ઙ‫‽ޔ‬ೣ੐ઙ
ឭ⸷ࠍߔࠆ‫ߩࠇߕ޿ޕ‬ᚻ⛯ࠍណ↪ߔࠆ߆ߪ‫ޔ‬
ߪ 25 ઙ(ᝡᩏਛ)‫⟏ޔ‬㊄ೃ 54 ฬ‫್⟋᦭ޔ‬᳿ 5
⒢ോ㐳ቭߩ⇣⼏᳿ቯߩ⒳㘃ߦ߽Ꮐฝߐࠇࠆ‫ޕ‬
ฬߣߥߞߡ޿ࠆ‫ޕ‬
ߟ߹ࠅ‫⼏⇣ޔ‬᳿ቯߦߪ㧞ߟߩ⒳㘃߇޽ࠅ‫৻ޔ‬
࿖⒢ᐡ߇‫ߦ࡞࠺ࡕࠬࡦࠕࠗ࡜ࡊࡦࠦޔ‬ၮߠ
ߟߪክᩏน⢻ߥ߽ߩ‫߇ߟ৻߁߽ޔ‬ឭ⸷น⢻ߥ
߈‫⋙ޔ‬ᩏᬺോߦ㑐ߒߡല₸⊛ߥ⾗Ḯᛩਅࠍⴕ
߽ߩ(෶ߪਔᣇน⢻ߥ߽ߩ)ߢ޽ࠆ‫ޕ‬೨⠪ߪ‫ޔ‬
ߞߡ޿ࠆߎߣߪ‫ޔ‬࿖⒢ᐡ߇Ფᐕ౏⴫ߒߡ޿ࠆ
ⴕ᡽ਇ᦯ክ್ᚲߦ߅ߌࠆⵙ᳿ࠍ⚻ߥ޿ߣឭ⸷
ࠦࡦࡊ࡜ࠗࠕࡦࠬࡊࡠࠣ࡜ࡓߣ޿߁ႎ๔ᦠ߆
߇⹺߼ࠄࠇߥ޿߇‫ޔ‬ᓟ⠪ߦߟ޿ߡߪ⋥ធ‫ⵙޔ‬
ࠄ߽߁߆߇߃ࠆ‫ߩߎޕ‬ႎ๔ᦠߢߪ‫ޔ‬೨ᐕᐲ(㧣
್ᚲߦឭ⸷ࠍߔࠆߎߣ߇⹺߼ࠄࠇࠆ‫ޔߚ߹ޕ‬
᦬߆ࠄ㧢᦬߹ߢ)ߦ߅ߌࠆᵴേታ❣෸߮ᣂᐕ
޿ߕࠇߩᚻ⛯߽น⢻ߥ⇣⼏᳿ቯߣ޿߁ߩ߽޽
ᐲߦ߅ߌࠆ⋙ᩏᬺോߩ㊀ὐ㗄⋡ࠍ౏⴫ߒߡ߅
ࠅ‫ߩߎޔ‬႐ว‫ࠍߡ┙↳ߩࠇߕ޿ޔ‬ㆬᛯߔࠆ߆
ࠅ‫ޔ߫߃଀ޔ‬ዊⷙᮨ੐ᬺ⠪‫ޔ‬ਛⷙᮨ੐ᬺ⠪‫ޔ‬
ߪ⚊⒢⠪⥄りߩ⥄↱ߢ޽ࠆ‫ޕ‬
ᄢⷙᮨ੐ᬺ⠪‫ޔ‬㕖༡೑ᴺੱߣ޿ߞߚ⚊⒢⠪ߩ
৻⥸⊛ߦߪ‫ޔ‬એਅߩℂ↱߆ࠄ‫ޔ‬ክᩏ⺧᳞ߩ
඙ಽߦᔕߓ‫⺞ޔ‬ᩏߩઙᢙ߿ㅊᓽ⒢㗵‫⋙ޔ‬ᩏߢ
ᣇ߇⚊⒢⠪ߦߣߞߡ೑ଢᕈ߇㜞޿ߣ⸒߃ࠆ‫ޕ‬
໧㗴ߣߥߞߚ੐㗄߿‫ޔ‬ᣂᐕᐲߦ㊀ὐ⊛ߦ⺞ᩏ
ⴕ᡽ਇ᦯ክ್ᚲߩክᩏߪ‫ⵙޔ‬᳿ߩᲑ㓏ߢ࿖⒢
ࠍⴕ߁ኻ⽎߇᣿ࠄ߆ߦߐࠇࠆ‫ޕ‬
ᐡߦኻߒߡ⸽᜚ࠍ᣿߆ߐߥ޿ߎߣ߇ߢ߈ࠆ‫ޔ‬
⚊⒢⠪⥄り߇ෳടߢ߈ࠆߩߢᑯ⼔჻╬ߦଐ㗬
㧠 ⚊⒢⠪ߩᢇᷣߣ╙ਃ⠪ᯏ㑐
ߔࠆᔅⷐ߇ߥ޿‫ޔ‬ឭ಴ߔࠆ⸽᜚ߦ㑐ߔࠆ․೎
Ԭ ⚊⒢⠪ߦࠃࠆਇ᦯↳┙ߡ
ߩ࡞࡯࡞߇ߥ޿‫ޔ‬ክ໧ࠍ㕖౏㐿ߦߔࠆߎߣ߇
⚊⒢⠪ߪ‫ޔ‬⒢ോ㐳ቭ߇ⴕߞߚᩏቯ෶ߪ⒢ോ
ߢ߈ࠆ╬ߩὐ߇ⵙ್ᚲߩክ⼏ߣ⇣ߥࠆ‫ޕ‬
ߦ㑐ߔࠆ᳿ቯ੐㗄ߦਇ᦯߇޽ࠆ႐ว‫ޔ‬1953
ⴕ᡽ਇ᦯ክ್ᚲߪ‫ޔ‬⒢ോ㐳ቭߦࠃࠆ⇣⼏᳿
ᐕ⒢ോⴕ᡽ᴺߩⷙቯߦᓥ޿‫ޔ⼏⇣ޔ‬ክᩏ෶ߪ
ቯߩᡰᜬ‫ޔ‬ᄌᦝ෶ߪ⎕᫈ࠍ᳿ቯߒߚ਄ߢ‫ⴕޔ‬
ឭ⸷ࠍⴕ߁ߎߣ߇ߢ߈ࠆ‫ޕ‬
᡽ਇ᦯ክ್ᚲߣߒߡઍᦧ⊛ߥ᳿ቯࠍⴕ߁߆‫ޔ‬
⇣⼏↳┙ߡߪ‫৻ޔ‬ቯߩᦼ㒢ౝߦ‫ޔ‬ᚲቯߩ᭽
෶ߪ࿖⒢ᐡߦኻߒߡ‫ޔ‬ᜰዉ߿൘๔ߦၮߠ߈ౣ
ᑼߦࠃߞߡ⒢ോ㐳ቭߦኻߒߡⴕ߁‫৻ޕ‬ቯߩᦼ
ክᩏߔࠆࠃ߁Ꮕᚯߒ๮઎ࠍߔࠆ‫ޕ‬
㒢ߣߪ‫ޔ‬⒢ോ㐳ቭ߇ⴕߞߚᩏቯߦኻߔࠆ⇣⼏
ߥ߅‫⚊ޔ‬⒢⠪߇ⴕ᡽ਇ᦯ክ್ᚲߩⵙ᳿ߦਇ
ߩ႐ว‫ޔ‬⒢ോ㐳ቭ߇ᩏቯୃᱜࠍⴕ߁ߎߣ߇ߢ
᦯߇޽ࠆ႐วߪ‫್ⵙޔ‬ᚲߦឭ⸷ߔࠆߎߣ߇ߢ
߈ࠆᦼ㒢ߦ⋧ᒰߔࠆ‫৻ޕ‬ᣇ‫ୃޔ‬ᱜᩏቯߦኻߔ
߈ࠆ‫ޕ‬ૉߒ‫ޔ‬੐ታ⹺ቯߦߟ޿ߡߪⴕ᡽ਇ᦯ክ
181
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
್ᚲߩⵙ᳿ߩᲑ㓏ߢᣢߦⴕࠊࠇߡ޿ࠆߎߣߦ
ૉߒ‫ޔ‬⒢೙ߦ㑐ߔࠆ൘๔(83)߿‫ޔ‬୘೎ߩ⚊⒢
ߥࠆߚ߼‫ޔ‬ណ᳿ᓟߦⵙ್ᚲߦឭ⸷ࠍⴕ߁႐ว
⠪ߦ㑐ߔࠆ੐଀ࠍᛒ߁߽ߩߢߪߥ޿‫ޕ‬
ߪ‫ޔ‬ᴺᓞ໧㗴ࠍ੎߁੐଀ߦ㒢ࠄࠇࠆ‫ޕ‬
⒢ോⴕ᡽ᩏኤቭߪ‫⚊ޔ‬⒢⠪߿⒢ോ㐳ቭߦኻ
⚊⒢⠪߇⒢ോ㐳ቭߦࠃࠆ᳿ቯ੐㗄ߦਇ᦯߇
ߒߡ‫৻ޔ‬ቯߩᖱႎࠍⷐ᳞ߔࠆᮭ㒢ࠍ᦭ߒߡ߅
޽ߞߡ߽‫ߩߘޔ‬᳿ቯߩᩮ᜚ߣߥߞߚᴺᓞߩⷙ
ࠅ‫ޔ‬ㅪ㇌ࠝࡦࡉ࠭ࡑࡦߣ߽ㅪ៤ߒߡ‫ޔ‬⒢ോⴕ
ቯߦࠃࠅ‫ޔ‬⒢ോⴕ᡽ᴺߩⷙቯߦၮߠߊ⇣⼏↳
᡽ߦ㑐ߔࠆ᭽‫ߥޘ‬໧㗴ࠍ᛽಴ߒ‫ޔ‬᡽ᐭ߳ߩႎ
┙ߡ߇⹺߼ࠄࠇߥ޿႐ว߇޽ࠆ߇‫ޔ‬
ߘߩ႐ว‫ޔ‬
๔ࠍⴕ߁‫ޕ‬
⚊⒢⠪ߪ‫ޔ‬1997 ᐕⴕ᡽᳿ቯ(มᴺክᩏ)ᴺߩⷙ
ቯߦၮߠߊⵙ್ᚲߩክᩏࠍ᳞߼ࠆߎߣ߇ߢ߈
߅ࠊࠅߦ
ࠆ‫ޕ‬ૉߒ‫ޔ‬ክᩏߩኻ⽎ߣߥࠆ᳿ቯ߇‫ޔ‬ᴺ઎ߩ
ࠝ࡯ࠬ࠻࡜࡝ࠕߩ᡽ᴦ߿ⴕ᡽ߩᱧผࠍ⚌⸃
ⷙቯߦၮߠ߈ⴕࠊࠇߚ߽ߩߢ޽ࠆ႐วߦ㒢ࠄ
ߊߣ‫ޔ‬ᬀ᳃࿾ᤨઍߪ‫ᧄޔ‬࿖߿ᬀ᳃࿾⥄ᴦ૕⋧
ࠇࠆ‫ޕ‬
੕ߩ㑐ଥߦ߅޿ߡ‫ޔ‬ㅪ㇌⚿ᚑએᓟߪ‫ޔ‬ㅪ㇌᡽
ԭ ╙ਃ⠪ᯏ㑐
ᐭߣᎺ᡽ᐭ෶ߪᎺ᡽ᐭ⋧੕ߩ㑐ଥߦ߅޿ߡ‫ޔ‬
ⴕ᡽ਇ᦯ክ್ᚲߪ‫ⴕߚߒ┙⁛ޔ‬᡽ᯏ㑐ߢ޽
ㄭᐕߪ‫⻉ޔ‬ᄖ࿖᡽ᐭߣߩ㑐ଥߦ߅޿ߡ‫ޔ‬᭽‫ޘ‬
ࠅ‫⒅ޔ‬⒢ߦ㒢ࠄߕ‫ߩߡߴߔޔ‬᡽ᐭᯏ㑐ߦࠃࠆ
ߥ⺞๺╷߇ᮨ⚝ߐࠇ‫ࠅࠃߦࠇߎޔ‬⒢೙ߩᱧผ
ⴕ᡽᳿ቯ╬ߦ㑐ߔࠆਇ᦯↳┙ߡࠍขࠅᛒ߁‫ޕ‬
߽ᄢ߈ߥᓇ㗀ࠍฃߌߡ߈ߚ‫ޕ‬
ᚲ㐳‫ޔ‬ᰴ㐳෸߮ਥછክ್ቭߪㅪ㇌෶ߪᎺߩⵙ
ᤓ੹‫ޔ‬ฦ࿖ߦ߅޿ߡ‫ޔ‬⒢೙㕙ߢߩ࿖㓙⊛⺞
್ᚲߢ್੐ߣߒߡߩ⡯ോ⚻㛎߇‫ޔ‬ክ್ቭߪ৻
๺߳ߩⷐ⺧ߣ‫ߦࠇߘޔ‬㑐ㅪߔࠆᖱႎ෼㓸ߩᗧ
ቯߩᴺᓞታോߩ⚻㛎߇ߘࠇߙࠇⷐ᳞ߐࠇࠆ‫ޕ‬
⟵߇㜞߹ࠆਛ‫ޔߪߡ޿߅ߦࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬
⒅⒢ߦ․ൻߒߚክ್ቭ╬ߪ߅ࠄߕ‫⒅ޔ‬⒢ߩઁ
․ߦࠕࡔ࡝ࠞ‫ࠫ࡯ࡘ࠾ޔ࠳࠽ࠞޔࠬ࡝ࠡࠗޔ‬
ߦ߽ⶄᢙߩಽ㊁ࠍ૬ߖߡᜂᒰߒߡ޿ࠆ‫ޕ‬
࡯࡜ࡦ࠼ߣ޿ߞߚ࿖‫ࠍޘ‬ਛᔃߦ‫ߩߘޔ‬േะߦ
߹ߚ‫⚊ޔ‬⒢⠪߇‫ޔ‬࿖⒢ᐡߦࠃࠆⴕ᡽ⴕὑߦ
Ᏹߦ㑐ᔃࠍᛄߞߡ޿ࠆ‫ޕ‬
ਇ᦯߇޽ࠆ႐วߦ↳┙ߡࠍⴕ߁ߎߣ߇ߢ߈ࠆ
߹ߚ‫ޔߪࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ᶏᄖዷ㐿ࠍ೨ឭ
ᯏ㑐ߣߒߡ‫ޔ‬ㅪ㇌ࠝࡦࡉ࠭ࡑࡦ߇޽ࠆ‫ࠇߎޕ‬
ߣߒߚ࠹ࠬ࠻ࡑ࡯ࠤ࠶࠻ߦ߽ㆡߒߡ޿ࠆߣ޿
ߪ‫ޔ‬1976 ᐕࠝࡦࡉ࠭ࡑࡦᴺߦၮߠ޿ߡ⸳⟎ߐ
߁ߣ޿߁⹤߽⡞ߊ߇‫ޔ‬᡽ᐭߦࠃࠆᣉ╷ߦ߽ห
ࠇߚ‫ߚߒ┙⁛ޔ‬᡽ᐭᯏ㑐ߢ޽ࠅ‫৻ޔ‬ቯߩⴕ᡽
᭽ߩߎߣ߇⸒߃ࠆ߆߽ߒࠇߥ޿‫ޕ‬
ᯏ㑐ߦ㑐ߔࠆਇ᦯᩺ઙࠍขࠅᛒ߁‫⒅ޕ‬⒢ߦߟ
⽷᡽෼ᡰߪஜోߢ᭎ߨ㤥ሼࠍ଻ߜ‫ޔ‬㗅⺞ߥ
޿ߡߪ‫⚊ޔ‬⒢⠪ߩ୘೎ߥਇ᦯᩺ઙࠍขࠅᛒ߁
⒖᳃ฃ౉ࠇࠍゲߦੱญߪჇട௑ะߦ޽ࠅ‫ޔ‬᳗
ߚ߼ߩኾ㐷ㇱ⟑߇޽ࠆ‫ޔߪࡦࡑ࠭ࡉࡦࠝޕ‬ਇ
⛯น⢻ߥ୘ੱᐕ㊄೙ᐲ߽᥉෸ߒ‫ޔ‬㐳ᦼ⊛ߥ ᦯᩺ઙߩౝኈߩ⺞ᩏࠍⴕߞߚᓟ‫ޔ‬ႎ๔ᦠࠍ૞
ᔨ᧚ᢱ߇ዋߥ޿‫ޕ‬
ࠗࡦࡈ࡜ᢛ஻߽චಽߢ޽ࠅ‫ޔ‬
ᚑߒ‫ޔ‬࿖⒢ᐡ╬ߩⴕ᡽ᯏ㑐ߦኻߒឭ⸒ࠍⴕ߁
㧵㨀ᵴ↪ߥߤࠍㅢߓߚⴕ᡽ߩวℂൻ߽ㅴࠎߢ
߇‫ⴕߚߞ޽ߩߡ┙↳ޔ‬᡽ⴕὑߦ㑐ߒߡឭ⸷ߔ
޿ࠆ‫ޕ‬⒢ോⴕ᡽ߦ߅޿ߡߪ‫ޔ‬᡽ᮭ੤ઍߦࠃࠆ
ࠆᮭ㒢ߪߥ޿‫ޕ‬
ᛮᧄ⊛ߥ⒢೙ᡷᱜ߽ᐲ‫⚻ޘ‬㛎ߒ‫ޔ‬⒢ോⴕ᡽ᩏ
ࠝࡦࡉ࠭ࡑࡦߣ㑐ㅪߔࠆᯏ㑐ߣߒߡ‫ޔ‬⒢ോ
ኤቭߩឭ⸒ߦᓥߞߚᬺോᡷༀߦ߽೨ะ߈ߢ޽
ⴕ ᡽ ᩏ ኤ ቭ (The Inspector General of
ࠅ‫⻉ޔ‬ᄖ࿖ߩേะࠍ⷗ᝪ߃ߥ߇ࠄ‫ޔ‬ᣂߚߥᣉ
Taxation)߇޽ࠆ‫ޕ‬⒢ോⴕ᡽ᩏኤቭߪ‫ޔ‬2003
╷ࠍዉ౉ߔࠆ૕೙߇චಽᢛߞߡ޿ࠆߩߢ޽ࠆ‫ޕ‬
ᐕ⒢ോⴕ᡽ᩏኤቭᴺߦၮߠ޿ߡ⸳┙ߐࠇߚ⁛
2007 ᐕᧃ‫ޔ‬11 ᐕ߱ࠅߦ㄰ࠅດ޿ߚഭ௛ౄ
┙ߒߚ᡽ᐭᯏ㑐ߢ޽ࠅ‫ޔ‬⒢ߦ㑐ㅪߔࠆ᡽ᐭ߳
᡽ᮭߩᡰᜬ₸߽᭎ߨᅢ⺞ߢ޽ࠅ‫ߥ߁ࠃߩߎޔ‬
ߩ൘๔෸߮⒢ോⴕ᡽ߦ㑐ߔࠆ᭴ㅧ⊛ߥ໧㗴ߦ
ᤨᦼߦ‫ޔ‬ᣂߚߥᤨઍߦኻᔕߒߚ޽ࠆߴ߈⒢೙
㑐ߔࠆ⺞ᩏࠍⴕ߁‫ޕ‬
߳ߩឭ⸒ߢ޽ࠆࡋࡦ࡝࡯࡟ࡐ࡯࠻߇౏⴫ߐࠇ
182
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ߚ‫੹ޕ‬ᓟ‫ࠆߌ߅ߦࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬⒢೙ߣ⒢
ോⴕ᡽ߪߤߩࠃ߁ߦᄌൻߒߡ޿ߊߩ߆‫ޔ‬ᒁ߈
⛯߈ᵈ⋡ߒߡ޿߈ߚ޿‫ޕ‬
Australian
Bureau
of
Statistics.
(2009)“Migration, Australia”,3412.0 Table4.8.
(2) Australian Bureau of Statistics. “Australian
Demographic Statistics, June 2009” 3101.0
Table1.
(3) Australian Bureau of Statistics. “Australian
Economic Indicators, January 2010” 1350.0
National Accounts Long Time Series Table1.1.
(4) Id. 1350.0 Prices Long Time Series Table5.1.
(5) Id. 1350.0 Income and Labour Costs Long
Time Series TABLE7.6.
(6) Australian Taxation Office.(1999). “Annual
Report 1998-1999” p.28.
(7) Australian Taxation Office. (2009).“Annual
Report 2008-2009” p.13.
(8) ਭ଻ା଻㧩ች㦮ᱜᄈ
‫ߩࠕ࡝࡜࠻ࠬ࡯ࠝޡ‬᡽ᴦߣ
ⴕ᡽‫ޢ‬265 㗁࡮266 㗁㧔߉ࠂ߁ߖ޿‫ޔ‬1990㧕
(9) Commonwealth of Australia Constitution
Act 1900(“Constitution”)
(10) ⃻࿷߽‫ޔ‬ฦᎺߪ‫₺ࠬ࡝ࠡࠗޔ‬ቶߩછ๮ࠍฃߌߚ
✚〈ࠍ㗂ὐߣߒ‫ޔ‬㚂⋧ࠍ╩㗡ߣߔࠆౝ㑑‫⼏ޔ‬ળ‫ޔ‬
ⴕ᡽ᯏ㑐෸߮มᴺᯏ㑐ࠍ᦭ߔࠆ‫ޕ‬ૉߒ‫ޔ‬ർㇱ․೎
࿾ၞߪ‫ⴕޔ‬᡽㐳ቭ߇ㅪ㇌✚〈ߦછ๮ߐࠇࠆ‫ޕ‬㚂ㇺ
․೎࿾ၞߪ‫ޔ‬ㅪ㇌✚〈߇‫ޔ‬ฦᎺߩ✚〈ߩᮭ㒢ߩ৻
ㇱࠍⴕ૶ߔࠆ‫ޕ‬
(11) ᙗᴺ╙ 51 ᧦(δ)‫ޕ‬
ਭ଻߶߆࡮೨ឝᵈ(8)218 㗁‫ޕ‬
(12) Income Tax Assessment Act 1936(ITAA36).
(13) Income Tax Assessment Act 1997(ITAA97).
(14) Income Tax Rating Act 1986.
(15) Income Tax Act 1986.
(16) ୘ੱ෸߮ᴺੱߩᚲᓧࠍ฽߻‫ޕ‬
એਅ߽หߓߢ޽ࠆ‫ޕ‬
(17) ਭ଻߶߆࡮೨ឝᵈ(8)242 㗁㨪243 㗁‫ޕ‬
(18) ࡈ࡜ࡦࠠࡦࠣ࡮ࠢ࡟ࠫ࠶࠻ߦߟ޿ߡߪ‫(ޟ‬㧡)ࠗ
ࡦࡇࡘ࡯࠹࡯࡚ࠪࡦ೙ᐲ‫ޠ‬ෳᾖ‫ޕ‬
(19) ৻ቯⷐઙߦᒰߡߪ߹ࠆ࿅૕෸߮⒢ᴺߦ߅ߌࠆ
ᜰቯࠍฃߌߚ࿅૕ߦಽߌࠄࠇ‫ޔ‬೨⠪ߪ‫┙౏ޔ‬෶ߪ
㕖༡೑∛㒮‫౒౏ޔ‬ᘏༀ࿅૕‫┙౏ޔ‬ᄢቇ‫ߩ┙౏ޔ‬࿑
ᦠ㙚෶ߪ⟤ⴚ㙚‫ޔ‬ᛚ⹺⑼ቇ⎇ⓥᚲ‫⊓ޔ‬㍳ⅣႺ࿅૕‫ޔ‬
৻ቯߩᶏᄖេഥၮ㊄‫ޔ‬᡽ᐭ(ૉߒ৻ቯߩነઃߦ㒢
ࠆ) ‫ޔ‬ฦ⒳౏⊛ၮ㊄╬ߢ޽ࠅ‫ޔ‬ᓟ⠪ߪ ITAA97
(1)
183
Section30-20 ߆ࠄ Section30-100 ߢᜰቯߐࠇߚ
․ቯߩ࿅૕ߢ޽ࠆ‫ޕ‬
(20) ੐ᬺ⠪ߩߺߥࠄߕ‫ޔ‬
⛎ਈᚲᓧ⠪෶ߪᛩ⾗ኅ╬ߩ
ߔߴߡߩ⚊⒢⠪ߦ߅޿ߡ⹺߼ࠄࠇࠆ‫ޕ‬
(21) ᛔ㙃ኅᣖߦߪሶଏߪ฽߹ࠇߕ‫ޔ‬ᆄ‫ޔ‬ሶଏߩ㙃⢒
ੱ‫∛ޔ‬りߩⷫᣖ‫⚊ޔ‬⒢⠪෶ߪᆄߩⷫߦ㒢ࠄࠇࠆ‫ޕ‬
ߎߩ߁ߜ‫ޔ‬ሶଏߩ㙃⢒ੱએᄖߩ⠪ߦߟ޿ߡߪ‫ߘޔ‬
ߩ⠪ߩᚲᓧߩ㗵ߦᔕߓߡ‫ޔ‬ប㒰㗵߇ᷫ㗵෶ߪ 0 ߣ
ߥࠆ‫ޕ‬
(22) ㅢ⒓‫ޔ‬
ࡌࡆ࡯ࡏ࡯࠽ࠬߣ๭߫ࠇࠆ⒢㗵ប㒰ߢ޽
ࠅ‫⚊ޔ‬⒢㗵߇ᚲቯߩប㒰㗵ߦḩߚߥ޿႐ว‫⚊ޔ‬⒢
⠪ߪߘߩᏅ㗵ߩ⛎ઃࠍᡰ⛎ߐࠇࠆ‫ޕ‬ૉߒ‫ޔ‬2004
ᐕ߆ࠄᲑ㓏⊛ߦ❗ዊ‫ޔ‬2014 ᐕߦߪᑄᱛߐࠇࠆ‫ޕ‬
(23) ⒢ℂ჻ࠍㅢߓߡ‫ޔ‬
㔚ሶ↳๔ࠪࠬ࠹ࡓ(Electronic
Lodgment Service)ߦࠃߞߡ↳๔ࠍⴕ߁႐วߪ‫ޔ‬
↳๔ᦼ㒢߇ᑧ㐳ߐࠇࠆ‫ޕ‬
(24) ↢๮଻㒾ળ␠ߩᚲᓧߩ߁ߜᐕ㊄ㆇ༡ߦ㑐ㅪߔ
ࠆ߽ߩ‫ޔ‬ା↪⚵ว‫ޔ‬㕖༡೑ડᬺ෸߮ᐕ㊄⾂⫾ൊቯ
ߩขᛒ޿੐ᬺߦ㑐ߒߡߪ‫଀․ޔ‬⒢₸߇ㆡ↪ߐࠇࠆ‫ޕ‬
(25) ᴺੱߩ⚊⒢⠪ߦ㒢ࠄߕ‫ޔ‬
ߔߴߡߩ⚊⒢⠪ߦଥࠆ
↳๔ᦼ㒢ߩ᳿ቯᮭߪ⒢ോ㐳ቭߦ޽ࠅ‫⚊ޔ‬⒢⠪ߦኻ
ߒ ߡ ቭ ႎ (Gazette) ߢ ๟ ⍮ ߐ ࠇ ࠆ (ITAA36
Section161)‫ߩߘޕ‬㓙‫⚊ޔ‬⒢⠪ߏߣߦ⇣ߥࠆ↳๔
ᦼ㒢ࠍቯ߼ࠆߎߣ߇⹺߼ࠄࠇߡ޿ࠆߚ߼(TAA53
388-55)‫ޔ‬ᴺੱߩ⚊⒢⠪ߦ㑐ߒߡߪ᭽‫↳ߥޘ‬๔ᦼ
㒢߇ሽ࿷ߔࠆ‫ޕ‬
(26) ࠝ࡯ࠬ࠻࡜࡝ࠕߦ߅ߌࠆ PE ࠍㅢߓߡ㈩ᒰࠍ
ฃߌขߞߚ㕖ዬ૑⠪߽฽߻‫ޕ‬
(27) 㕖ዬ૑⠪ߦኻߔࠆ㈩ᒰߪ‫ޔ‬
Ḯᴰᓽ෼ߩ⺞ᢛߦࠃ
ߞߡ‫ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬࿖ౝߩᚲᓧ⒢ߦଥࠆੑ㊀⺖
⒢ߪ࿁ㆱߐࠇߡ޿ࠆ‫৻ޕ‬ᣇߢ‫ߩߎޔ‬㕖ዬ૑⠪ߩዬ
૑࿾࿖ߦ߅޿ߡ⺖ߐࠇࠆᚲᓧ⒢ߦ㑐ߒߡߪ‫ߩߘޔ‬
ዬ૑࿾࿖ߩ࿖ౝᴺ╬ߩⷙቯߩᬌ⸛߇ᔅⷐߢ޽ࠆ
߇‫ޔ‬ዬ૑࿾࿖߇ᣣᧄߢ޽ࠆ႐ว‫ޔ‬ᄖ࿖ᴺੱ߆ࠄฃ
ߌขࠆ㈩ᒰߪ‫ޔ‬ᴺੱ⒢ᴺߦ߅ߌࠆ⋉㊄ਇ▚౉෶ߪ
ᚲᓧ⒢ᴺߦ߅ߌࠆ㈩ᒰប㒰ߩ޿ߕࠇߩኻ⽎ߦ߽
ߥࠄߥ޿ߚ߼‫ޔ‬ᣣᧄߦ߅ߌࠆᴺੱ⒢෶ߪᚲᓧ⒢ߪ‫ޔ‬
ේೣߣߒߡ⺖ߐࠇࠆߎߣߣߥࠆ(ߥ߅‫ޔ‬ᐔᚑ 21 ᐕ
⒢೙ᡷᱜߢዉ౉ߐࠇߚᄖ࿖ሶળ␠㈩ᒰ⋉㊄ਇ▚
౉೙ᐲߦ⹥ᒰߔࠆ႐วߪߎߩ㒢ࠅߢߪߥ޿‫ޕ)ޕ‬
߹ߚ‫ޔ‬ᄖ࿖⒢㗵ប㒰೙ᐲߩⷐઙߦ߽⋥ߜߦ⹥ᒰߔ
ࠆ߽ߩߢߪߥ޿‫ޕ‬
(28) ᫪ା⨃᮸߶߆
‫⚻ߩࠕ࡝࡜࠻ࠬ࡯ࠝޟ‬ᷣߣ⒢೙ᡷ
㕟‫ޠ‬
ާ↰ਛ⊒⸒ި࿖㓙⒢ോ⎇ⓥ No.4(2000)‫ޕ‬
(29) Commonwealth Grants Commission‫ޕ‬ᙗᴺ
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
(Section96)ߢߪ‫ޔ‬ㅪ㇌᡽ᐭߦࠃࠆᎺ᡽ᐭ߳ߩ⽷᡽
េഥᮭ߇ቯ߼ࠄࠇߡ޿ࠆ߇‫ߦࠇߎޔ‬ၮߠ߈‫ޔ‬ᱧผ
⊛ߦߪ᭽‫ߥޘ‬੤ઃ㊄߇Ꮊ᡽ᐭߦኻߒߡಽ㈩ߐࠇ
ߡ߈ߚ‫ޕ‬ಽ㈩ၮḰߪ‫ᤨߩࠇߙࠇߘޔ‬ઍߦ߅ߌࠆ᡽
ᴦ⊛ⷐ⺧╬߽޽ࠅ㕖Ᏹߦⶄ㔀ߦផ⒖ߒߡ޿ࠆ‫ޕ‬
(30) ૉߒ‫࡯ࠪࠢ࠲ޔ‬ᬺࠍ༡߻⠪(ⵍ㓹↪⠪ࠍ㒰ߊ‫)ޕ‬
ߪ‫ޔ‬ၮḰᄁ਄㜞ߦḩߚߥ޿႐ว߽⊓㍳ࠍⷐߔࠆ(A
New Tax System (Goods and Services Tax) Act
1999,Section144-5.)‫ޕ‬
(31) ૉߒ‫⊓ޔ‬㍳߆ࠄ 12 ࡩ᦬߇⚻ㆊߒߥ޿ߣ‫⊓ޔ‬㍳
ߩขᶖߒߪߢ߈ߥ޿(A New Tax System (Goods
and Services Tax) Act 1999,Section25-55.)‫ޕ‬
(32) ⒢ㄟଔ㗵߇ 1,000 ࠼࡞એ਄ߩ႐วߪ‫ޔ‬
⾼౉⠪ߩ
ฬ೨ߣߘߩ૑ᚲ෶ߪ ABN‫ޔ‬ขᒁ‛ຠߩ⹦⚦ߥౝ
ኈ╬߽૬ߖߡ⸥タߐࠇߥߌࠇ߫ߥࠄߥ޿‫ޕ‬
(33) ⚻ᷣ⊛೑⋉߇‫ޔ‬
ᶖ⾌⒢ߩ⺖⒢ኻ⽎ߣߥࠆขᒁߢ
޽ࠆ႐ว‫ޔ‬㓹↪⠪߇⚻ᷣ⊛೑⋉ߩଏਈߦࠃߞߡប
㒰ߢ߈ࠆᶖ⾌⒢ߦߟ޿ߡ߽૬ߖߡࠣࡠࠬࠕ࠶ࡊ
ߔࠆ‫ޕ‬
(34) Australian Taxation Office. (2009).“Annual
Report 2008-2009” p.83.
(35) ㅪ㇌⚿ᚑߩᦨᄢߩേᯏߩ৻ߟߪ‫ޔ‬
ฦᬀ᳃࿾㑆ߩ
ㅢ໡ߩ㓚ኂࠍขࠅ㒰ߊߣ౒ߦ‫ޔ‬ᶏᄖ⾏ᤃߩߚ߼⻉
㑐⒢ࠍ⛔৻ߔࠆߎߣߢ޽ߞߚ‫ޔ߼ߚߩߘޕ‬ㅪ㇌ᚑ
┙ߦ઻޿‫ޔ‬㑐⒢෸߮‛ຠ⒢ߩ⺖⒢ᮭߪㅪ㇌᡽ᐭߦ
⒖▤ߐࠇߚ‫ࠆ߆߆ޕ‬ᱧผ⊛⚻✲ߦߟ޿ߡߪ‫ޔ‬ਭ଻
߶߆࡮೨ឝᵈ(8)213 㗁࡮218 㗁㨪219 㗁ෳᾖ‫ޕ‬
(36) ㈬㘃ߦଥࠆ‛ຠ⒢߇ࠕ࡞ࠦ࡯࡞฽᦭㊂ߦᔕߓ
ߚᓥ㊂⒢ߢ޽ࠆߩߦኻߒ‫ࡦࠗࡢޔ‬ဋ╬⒢ߪᓥଔ⒢
ߢ޽ࠆ‫ޔߪࠇߎޕ‬2000 ᐕߩዉ౉ᤨߩ⼏⺰ߦ߅޿
ߡ‫⵾ࡦࠗࡢޔ‬ㅧᬺ⠪ߩᄙᢙ߇‫ߡࠇߐ⺖ߢ߹ࠇߘޔ‬
޿ߚᄁ਄⒢ߣห᭽ߩᓥଔ⒢ࠍᡰᜬߒߚߎߣߦࠃ
ࠆ‫ޕ‬
(37) Sam Reinhardt, Lee Steel.(2006).“A brief
history of Australia’s tax system” Australian
Treasury. pp.8-9.
(38) ৻᦬ߩ㒢ᐲ㗵ߪ‫ߩߘޔ‬ᣣᢙߦᔕߓߡ⇣ߥࠅ‫৻ޔ‬
᦬ߩᣣᢙ߇ 28 ᣣߩ႐วߪ 48,942 ࠼࡞‫ޔ‬30 ᣣߩ
႐วߪ 52,438 ࠼࡞‫ޔ‬31 ᣣߩ႐วߪ 54,186 ࠼࡞
ߢ޽ࠆ‫ޔ߅ߥޕ‬2009 ᐕ㧣᦬㧝ᣣ߆ࠄ 2010 ᐕ㧢᦬
30 ᣣ ߹ ߢ ߩ 㧝 ᐕ 㑆 ߦ ଥ ࠆ ৻ ቯ ߩ 㒢 ᐲ 㗵 ߪ
638,000 ࠼࡞ߢ޽ࠆ‫ޕ‬
(39) 㒢ᐲ㗵෸߮⒢₸ߪ‫ޕࠆࠇߐ߇ߒ⋥⷗ߦ⊛⛯⛮ޔ‬
ᧄᢥਛߩ⒢₸ߪ 2010 ᐕᥲᐕਛ‫ޔ‬ㆡ↪ߐࠇࠆ‫ઁޕ‬
ߩᎺ෶ߪ․೎࿾ၞ߽‫ޔ‬㒢ᐲ㗵෸߮⒢₸ߪ⇣ߥࠆ߇‫ޔ‬
184
ߘࠇߙࠇห᭽ߦ⷗⋥ߐࠇࠆ‫ޕ‬
ධࠝ࡯ࠬ࠻࡜࡝ࠕᎺ߇ᦨ߽ᣧߊ 1884 ᐕ‫޿⛯ޔ‬
ߡ࠾ࡘ࡯ࠨ࠙ࠬ࠙ࠚ࡯࡞࠭Ꮊ߇ 1895 ᐕ‫࡯ࠝ⷏ޔ‬
ࠬ࠻࡜࡝ࠕᎺ߇ 1907 ᐕ‫ࠕ࠾ࡑࠬ࠲ޔ‬Ꮊ෸߮ࡧࠖ
ࠢ࠻࡝ࠕᎺ߇ 1910 ᐕ‫࠼ࡦ࡜࠭ࡦ࡯ࠗࠢޔ‬Ꮊ߇
1915 ᐕߦߘࠇߙࠇዉ౉ߒߡ޿ࠆ‫ޕ‬
(41) Rachel Simpson, Honor Figgis.(1998).“Land
Tax in New South Wales” Parliament of New
South Wales. pp.2-5.
(42) ⠹૞‫ޔ‬㠽㘃ࠍ฽߻േ‛ߩ㘺⢒‫ޔ‬໡ᬺ⊛Ṫ₪෶ߪ
㝼੺㘃ߩ㙃ᱺ‫ޔ‬㙃ⱎ‫ޔ‬໡ᬺ⊛⢒⧣‫ࠦࡁࠠޔ‬㘃‫⧎ޔ‬
㘃 ෶ ߪ ᨐ ታ ߩ ⢒ ᚑ ࠍ ᜰ ߔ (Land Tax
Management Act 1956, Section10AA)‫ޕ‬
(43) Ꮊ᡽ᐭ⹏ଔቭߪ‫ޔ‬Ფᐕ㧣᦬㧝ᣣߦ‫ޔ‬⠉⺖⒢ᐕᐲ
ߦ߅޿ߡㆡ↪ߐࠇࠆ࿯࿾⹏ଔ㗵ࠍ᳿ቯߔࠆ‫߃଀ޕ‬
߫‫ޔ‬2010 ⺖⒢ᐕᐲߩ࿯࿾⹏ଔ㗵ߪ‫ޔ‬2009 ᐕ㧣᦬
㧝ᣣઃߢ᳿ቯߐࠇࠆ‫ޕ‬
(44) ᱧผ⊛ߦߪ‫ޔ‬ㅪ㇌⿅ਈ⒢(1914 ᐕ㨪1979 ᐕ)‫ޔ‬
ㅪ㇌⋧⛯⒢(1941 ᐕ㨪1979 ᐕ)‫࠙ࠬ࠙ࠨ࡯ࡘ࠾ޔ‬
ࠚ࡯࡞࠭Ꮊ⋧⛯⒢(1851 ᐕ㨪1980 ᐕ)‫ࠬ࡯ࠝ⷏ޔ‬
࠻࡜࡝ࠕᎺ⋧⛯⒢(1895 ᐕ㨪1978 ᐕ)‫ࡦ࡯ࠗࠢޔ‬
࠭࡜ࡦ࠼⋧⛯⿅ਈ⒢(1886 ᐕ㨪1976 ᐕ)‫ࠢࠖࡧޔ‬
࠻࡝ࠕᎺ(1870 ᐕ㨪1980 ᐕ)‫ࠕ࠾ࡑࠬ࠲ޔ‬Ꮊ(1865
ᐕ㨪1980 ᐕ)‫ޔ‬ධࠝ࡯ࠬ࠻࡜࡝ࠕᎺ⋧⛯⿅ਈ⒢
(1876 ᐕ㨪1979 ᐕ)߇ዉ౉ߐࠇߡ޿ߚ‫ޕ‬
(45) ৻⥸⊛ߦߪ‫ޔ‬
ਇേ↥෸߮േ↥ߩ⼑ᷰ╬৻ቯߩข
ᒁߦଥࠆᢥᦠ෸߮ᴺቯᢥᦠߦኻߒߡ‫ߩߘޔ‬ขᒁ߿
ᢥᦠߩ⒳㘃ߦᔕߓߡ‫৻ޔ‬ቯߩ⒢₸ߢ⺖ߐࠇࠆ⒢‫ޕ‬
(46) Tax Administration Act 1953(TAA53).
(47) Australia’s Future Tax System Review
Panel‫⽷ޕ‬ോ⋭੐ോᰴቭߢ޽ࠆ Dr. Ken Henry ࠍ
ᐳ㐳ߣߒ‫ޔ‬ቭ௥‫ޔ‬ቇ⼂⚻㛎⠪ࠍ฽߼㧡ੱߩᆔຬߢ
᭴ᚑߐࠇࠆ‫ޕ‬
(48) ਭ଻߶߆࡮೨ឝᵈ(8)46 㗁‫ޕ‬
(49) Public Service Act 1999, Interpretation. TAA
53 Section4A.
(50) Public Service Act 1999,Section44, Section51,
Section63, Section70.
(51) PAYG ߣ๭߫ࠇࠆ೙ᐲߢ‫ޔ‬
৻⥸⊛ߦḮᴰᓽ෼෸
੍߮ቯ⚊⒢ߦ⋧ᒰߔࠆ‫ޕ‬2000 ᐕ೨ᓟߩᛮᧄ⊛⒢
೙ᡷᱜߦ߅޿ߡ‫ޔ‬ᣢሽߩ೙ᐲࠍ㓸⚂ߒ‫⚛◲ޔ‬ൻࠍ
࿑ߞߚ߽ߩߢ޽ࠆ‫ޔߚ߹ޕ‬PAYG ߩ↳๔⚊ઃᚻ⛯
ߪ‫ޔ‬Ფ᦬෶ߪ྾ඨᦼߏߣߦ‫ޔ‬ᶖ⾌⒢‫ࡦࠗࡢޔ‬ဋ╬
⒢ ෸ ߮ 㜞 ⚖ ゞ ⒢ ߩ ↳ ๔ ߣ ૬ ߖ ߡ ‫ ޔ‬Business
Activity Statement(PAYG ߩߺߩ↳๔ࠍⴕ߁႐
(40)
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
วߪ Installment Activity Statement)ߣ๭߫ࠇ
ࠆ⛔৻᭽ᑼࠍ↪޿ߡⴕ߁‫ޕ‬
(52) 1936 ᐕᚲᓧ⒢ᴺ෸߮ 1986 ᐕࡈ࡝ࡦࠫ࡮ࡌࡀ
ࡈࠖ࠶࠻⒢ᴺߪ PartΤߦ߅޿ߡ‫ޔ‬ㆇ༡ߦଥࠆ࿖
⒢ᐡߩᓎഀߦߟ޿ߡߩቯ߼߇޽ࠅ‫ޔ‬ᶖ⾌⒢ߦ㑐ߒ
ߡߪ‫ޔ‬1999 ᐕᣂ⒢೙ᴺ(ᶖ⾌⒢)ߦ߅޿ߡ‫ޔ‬1953
ᐕ⒢ോⴕ᡽ᴺߩⷙቯߦၮߠ߈ㆇ༡ߐࠇࠆᣦ߇ቯ
߼ࠄࠇߡ޿ࠆ‫ޕ‬
(53) Australian Government,
Treasury.(2004).“Review of Aspects of Income
Tax Self Assessment-Discussion Paper March
2004-” Commonwealth of Australia.pp.2-3.
(54) Michael D’Ascenzo,(2006). “Australia's
approach to GST administration”
(http://www.ato.gov.au/corporate/content.asp?d
oc=/Content/81419.htm).
(55) Gulland v FCT(1984) 15 ATR 892.
(56) ITAA36 PartΦA. 1981 ᐕߦ‫ޔ‬ᣢሽߩⷙቯߦᦧ
ࠊߞߡዉ౉ߐࠇߚ‫⚊ޕ‬⒢⠪߇ⴕ߁⚻ᷣ⊛ⴕὑߩਥ
ߚࠆ⋡⊛߇‫ޔ‬⒢ോ਄ߩ೑⋉ߩ੨ฃߢ޽ࠆߣ⹺ቯߐ
ࠇࠆ႐ว‫ޔ‬⒢ോ㐳ቭߪ‫ޔ‬ᒰ⹥ⴕὑߦࠃࠅᓧࠄࠇߚ
⒢ോ਄ߩ೑⋉ࠍุ⹺ߢ߈ࠆ‫ޕ‬
(57) supra(54).
(58) TAA53 Subdivision298-10.
(59) TAA53 Subdivision298-20.
(60) 2010 ᐕ㧝᦬߆ࠄ㧟᦬ᦼㆡ↪⒢₸‫ޕ‬⒢₸ߪ྾ඨ
ᦼᲤߦᡷቯߐࠇࠆ‫ޕ‬ฦ྾ඨᦼߦଥࠆၮḰᣣߦ߅ߌ
ࠆ‫ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬Ḱ஻㌁ⴕ߇⊒⴫ߔࠆ 90 ᣣ㌁
ⴕᚻᒻᒁฃ₸ߩ᦬ਛ಴᧪㜞ᐔဋࠍၮḰ೑ሶ₸ߣ
ߒ‫ߦࠇߎޔ‬㧟㧑ࠍട߃ߚ߽ߩ߇ㆊዋᑧṛ⒢ߩ⒢₸‫ޔ‬
㧣㧑ࠍട߃ߚ߽ߩ߇৻⥸ᑧṛ⒢ߩ⒢₸ߢ޽ࠆ
(TAA53 Subdivision280-105, Section8AAD)‫ޕ‬
(61) See supra note(60).
(62) TAA53 Section8AAG,TAA53
Subdivision280-160.
(63) Australian
Government, Treasury.(2004)
op.cit., p.4.
(64) ࡞࡯࡝ࡦࠣߩቯ⟵ߦ㑐ߔࠆ⼏⺰ߦߟ޿ߡߪ‫ޔ‬
㈬
੗సᒾ‫ޟ‬੐೨ᾖળߦኻߔࠆᢥᦠ࿁╵ᚻ⛯ߩ࿷ࠅ
ᣇ‫ޠ‬⒢ᄢ⺰ฌ╙ 44 ภ 463 㗁(2004)ෳᾖ‫ޕ‬
(65) TAA53, Shedule1, 357-60.
(66) Inspector-General of
Taxation.(2009).“Review of the Tax Office's
administration of public binding advice- A
report to the Assistant Treasurer-”
185
Commonwealth of Australia.p.59.
ࡄࡉ࡝࠶ࠢ࡞࡯࡝ࡦࠣߪ‫ޔ‬
̌Taxation Ruling(TR)̍
ߣ޿߁ฬ⒓ߢ੤ઃߐࠇ‫ޔ‬੤ઃᐕᐲ෸߮ᐕᐲౝߩㅢ
ߒ⇟ภߦࠃߞߡ⼂೎ߐࠇࠆ‫ޔ߆߶ߩߎޕ‬
̌Class
Ruling(CR)̍
‫ޔ‬
̌Product Ruling(PR)̍
‫ޔ‬
̌Taxation
Determinations(TD)̍෸߮̌Superannuation
Guarantee Rulings(SGR)̍ߣ޿߁ฬ⒓ߢ੤ઃߐ
ࠇߡ޿ࠆ߽ߩ߽‫ޔ‬ᴺ઎਄ߪࡄࡉ࡝࠶ࠢ࡞࡯࡝ࡦࠣ
ߦಽ㘃ߐࠇࠆ‫ޕ‬
(68) Joint Standing Committee on Public
Accounts.(1993).“An assessment of tax - An
inquiry into the Australian Taxation Office”
Commonwealth of Australia.
(69) Simon James, Kristina Murphy, Monika
Reinhart.(2005).“THE TAXPAYERS’
CHARTER:
A CASE STUDY IN TAX ADMINISTRATION,
WORKING PAPER No 62” Centre for Tax
System Integrity, Research School of Social
Sciences,
Australian National University. pp.5-6.
(70) ⍹᧛⠹ᴦ
‫⚊ߩࠕ࡝࡜࠻ࠬ࡯ࠝޡ‬⒢⠪⇟ภ೙ߣࡊ
࡜ࠗࡃࠪ࡯ ߘߩ᭴ㅧߣㆇ↪ߩ⃻⁁‫ޢ‬39 㗁એਅ
(1992‫⽷ޔ‬࿅ᴺੱᣣᧄ⒢ോ⎇ⓥ࠮ࡦ࠲࡯)‫ޕ‬
(71) ណ↪ߩ㓙ߦ‫ޔ‬㓹↪ਥߦ‫⚊ޔ‬⒢⠪⇟ภࠍ⸥タߒߚ
ᚲቯߩ↳๔ᦠࠍឭ಴ߒߥ޿ⵍ㓹↪⠪ߪ‫ޔ‬46.5㧑ߩ
Ḯᴰᓽ෼⒢₸߇ㆡ↪ߐࠇࠆ‫ޕ‬
(72) ⃻࿷ߩḮᴰᓽ෼೙ᐲ(PAYG)ߪ‫ޔ‬2000 ᐕ߆ࠄዉ
౉ߐࠇ‫ࠇߘޔ‬એ೨ߪᛩ⾗ᚲᓧߦଥࠆḮᴰᓽ෼߇ⴕ
ࠊࠇߡ޿ߥ߆ߞߚ‫ޔ߼ߚߩߘޕ‬ᛩ⾗ᚲᓧ߳ߩ⺖⒢
ߪ‫ޔ‬ᛩ⾗ኅߦࠃࠆ⥄Ꮖ↳๔ߦଐ᜚ߒߡ޿ߚ‫ޕ‬
(73) ࿖⒢ᐡ࠙ࠚࡉࠨࠗ࠻ߦ߅޿ߡ‫ޔ‬᳁ฬ‫ޔ‬૑ᚲ෸߮
e-mail ࠕ࠼࡟ࠬ╬ߦࠃࠆ◲නߥ࡙࡯ࠩ࡯⊓㍳ߒ
ߚ਄ߢ‫ޔ‬Ꮧᦸߔࠆ಴ ‛ࠍ‫ޔ‬ᜰቯߒߚㅍઃవߦㇷ
ㅍ ߔ ࠆ ࠃ ߁ ᵈ ᢥ ߢ ߈ ࠆ ࠨ ࡯ ࡆ ࠬ (Publication
Ordering Service)ߢ޽ࠆ‫ޕ‬
(74) Australian Taxation Office.(2006) “How to
enroll in the electronic lodgment service”
Commonwealth of Australia. p.2.
(75) 2005 ᐕ 11 ᦬‫ޔ‬AOTCA ৻⥸ળวߦ߅ߌࠆ‫ࡑޔ‬
ࠗࠤ࡞࠳࠮ࡦ࠱ᰴ㐳(ᒰᤨ)ߩࠬࡇ࡯࠴ߦࠃࠇ߫‫ޔ‬
ᴺੱߩ⚊⒢⠪ߪ㧥ഀએ਄‫ޔ‬୘ੱߩ⚊⒢⠪ߢ߽㧣ഀ
એ਄߇⒢ℂ჻ߦଐ㗬ߒߡ޿ࠆ‫ޕ‬
(76) BPAY ߩ߶߆‫ޔ‬㔚ሶᝄㄟ‫ޔ‬ญᐳᝄᦧ‫ޔ‬ዊಾᚻ⧯
ߒߊߪㇷଢὑᦧߩㅍઃ෸߮ㇷଢዪߢዊಾᚻ⧯ߒ
(67)
⒢ᄢࠫࡖ࡯࠽࡞ 14 2010. 6
ߊߪ⃻㊄ߦࠃࠆ⚊ઃ߇น⢻ߢ޽ࠆ‫ޔ߅ߥޕ‬2009
ᐕ㧞᦬߆ࠄࠢ࡟ࠫ࠶࠻ࠞ࡯࠼ߦࠃࠆ⚊⒢ߩ⹜ⴕ
߇ⴕࠊࠇߡ޿ࠆ‫ޕ‬
(77) 1936 ᐕᚲᓧ⒢ᴺ෸߮ 1997 ᐕᚲᓧ⒢ᴺߩਔᣇ
ࠍᜰߔ‫ޕ‬
(78) Cynthia Coleman.(2009).“Principles of
Taxation Law” Thomson Reuters (Professional)
Australia Ltd. p.535.
(79) ⒢ℂ჻ߩ⒁ඞ․ᮭࠍ⹺߼ߚ್଀ߦߟ޿ߡߪ‫ޔ‬
“Allen Allen & Hemsley v DFCT & Ors (1989)
20 ATR 321”෸߮“FCT & Ors v Citibank Ltd
(1989) 20 ATR 292”ࠍෳᾖ‫ޕ‬
(80) supra(78). pp.538-539.
(81) ᚲᓧᾖว⥄૕ߪ⺞ᩏᮭ㒢ߩⴕ૶ߢߪߥ޿߇‫ޔ‬
᧍
਄⺞ᩏߪ‫ޔ‬ITAA Section264 ࠍᩮ᜚ߣߔࠆ‫ޕ‬
(82) ࠙ࠖࠢࡦࡆ࡯ࡊࡠࠫࠚࠢ࠻ߩ೨りߪ‫ޔ‬2004 ᐕ
ߦ‫⟋‽ޔ‬ᝡᩏዪ(Australian Crime Commission)
ߩਥዉߦࠃࠅ⋭ᐡวหߢⴕࠊࠇߚ৻ㅪߩ‽⟋ᝡ
ᩏ‫⃻ޕࠆ޽ߢࡦ࡚ࠪ࡯࡟ࡍࠝ࡯ࡆࡦࠢࠖ࠙ޔ‬࿷ߩ
࠙ࠖࠢࡦࡆ࡯ࡊࡠࠫࠚࠢ࠻ߪ‫ࠅࠃޔ‬ᐢ޿▸࿐ࠍኻ
⽎ߣߒߚ‫⋭ޔ‬ᐡᮮᢿ⊛ߩ࠲ࠬࠢࡈࠜ࡯ࠬߢ޽ࠆ‫ޕ‬
ෳടᯏ㑐ߪ‫ޔ‬࿖⒢ᐡ‫⸽ޔ‬೛ᛩ⾗ᆔຬળ(ASIC)‫‽ޔ‬
⟋ᝡᩏዪ‫ޔ‬ㅪ㇌⼊ኤ(AFP)‫ޔ‬ᴺോ㐳ቭᐭ(AGD)‫ޔ‬
᡽ᐭᑯ⼔ੱ(AGS)‫ޔ‬ᬌኤᐡ(CDPP)෸߮ขᒁႎ๔
ಽᨆ࠮ࡦ࠲࡯(AUSTRAC)ߢ޽ࠆ‫ޕ‬
(83) ⒢೙ߦ㑐ߔࠆឭ⸒ߪ‫ޔ‬⒢೙ᆔຬળ(Board of
Taxation)ߩᓎഀߢ޽ࠆ‫ޕ‬⒢೙ᆔຬળߪ‫ߒ┙⁛ޔ‬
ߚ‫ޔ‬ᴺ઎ߦၮߠ߆ߥ޿⚵❱ߢ޽ࠅ‫ޔ‬ᣂߚߥ⒢ോ᡽
╷ߩ᭴▽߿ᡷༀߦ㑐ߔࠆ⺖㗴ࠍ᛽಴ߒ‫ޔ‬᡽ᐭߦኻ
ߒ‫ޔ‬ᄖㇱᗧ⷗ߣߒߡឭ಴ߔࠆ‫ޕ‬
186
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