{"id":1359,"date":"2025-11-04T18:46:32","date_gmt":"2025-11-04T09:46:32","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1359"},"modified":"2025-11-08T03:56:25","modified_gmt":"2025-11-07T18:56:25","slug":"nominee-director%e3%81%ae1%e6%a0%aa%e3%82%92%e7%a7%bb%e5%8b%95%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%80%81ecar%e3%81%af%e5%bf%85%e8%a6%81%e3%81%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1359","title":{"rendered":"Nominee Director\u306e1\u682a\u3092\u79fb\u52d5\u3059\u308b\u5834\u5408\u3001eCAR\u306f\u5fc5\u8981\u304b\uff1f"},"content":{"rendered":"\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f1a\u793e\u3067\u306f\u3001\u300c\u53d6\u7de0\u5f79\u306f\u6700\u4f4e1\u682a\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br>\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d4c\u55b6\u306b\u95a2\u4e0e\u3057\u306a\u3044<strong>nominee director\uff08\u540d\u7fa9\u53d6\u7de0\u5f79\uff09<\/strong>\u306b\u3082\u3001\u5f62\u5f0f\u7684\u306b1\u682a\u3092\u5272\u308a\u5f53\u3066\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br>\u3067\u306f\u3001\u65e7nominee-A\u304b\u3089\u65b0nominee-B\u3078\u3001\u305d\u306e<strong>1\u682a\u3092\u79fb\u52d5\u3059\u308b\u5834\u5408<\/strong>\u3001BIR\u306e<strong>eCAR\uff08Certificate Authorizing Registration\uff09<\/strong> \u306f\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<h3 class=\"wp-block-heading styled_h3\">\u7d50\u8ad6\uff1a\u6cd5\u5f8b\u4e0a\u306f\u300c\u5fc5\u8981\u300d\u3001\u5b9f\u52d9\u4e0a\u306f\u300c\u7701\u7565\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u300d<\/h3>\n\n\n\n<p>\u3053\u306e1\u682a\u306e\u79fb\u52d5\u3082\u3001\u6cd5\u5f8b\u4e0a\u306f\u308c\u3063\u304d\u3068\u3057\u305f<strong>\u682a\u5f0f\u8b72\u6e21\uff08transfer of ownership\uff09<\/strong>\u3067\u3059\u3002<br>\u3057\u305f\u304c\u3063\u3066\u3001\u539f\u5247\u7684\u306b\u306f <strong>eCAR\u306e\u53d6\u5f97\u304c\u5fc5\u8981<\/strong> \u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u30011\u682a\u306e\u540d\u7fa9\u5909\u66f4\u306b\u4f34\u3046\u91d1\u984d\u306f\u6975\u3081\u3066\u5c0f\u3055\u3044\u305f\u3081\uff08\u4f8b\u3048\u3070\u20b1100\u306e\u682a\u4fa1\uff09\u3001<br><strong>\u5b9f\u52d9\u4e0a\u306feCAR\u3092\u7701\u7565\u3057\u3001\u793e\u5185\u8a18\u9332\u3060\u3051\u5909\u66f4\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u307b\u3068\u3093\u3069<\/strong>\u3067\u3059\u3002<br>\u7a0e\u52d9\u7f72\uff08BIR\uff09\u3082\u3001\u3053\u308c\u3092\u554f\u984c\u8996\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading styled_h3\">\u6cd5\u5f8b\u4e0a\u306e\u6839\u62e0<\/h3>\n\n\n\n<p><strong>\u25fe Revised Corporation Code\uff08\u4f1a\u793e\u6cd5\uff09<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201cEvery director must own at least one (1) share of the capital stock of the corporation, which shall stand in his name on the books of the corporation.\u201d<\/p>\n<\/blockquote>\n\n\n\n<p>\u53d6\u7de0\u5f79\u306f\u6700\u4f4e1\u682a\u3092\u81ea\u5df1\u540d\u7fa9\u3067\u4fdd\u6709\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br>\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e1\u682a\u3092A\u304b\u3089B\u306b\u79fb\u52d5\u3059\u308b\u306b\u306f\u3001<strong>\u4f1a\u793e\u306e\u682a\u4e3b\u540d\u7c3f\uff08Stock and Transfer Book, STB\uff09<\/strong> \u4e0a\u3067\u540d\u7fa9\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u25fe \u7a0e\u6cd5\uff08BIR Revenue Regulations No. 6-2008\uff09<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201cNo transfer of shares shall be recorded in the books of any corporation unless the Certificate Authorizing Registration (CAR) is presented.\u201d<\/p>\n<\/blockquote>\n\n\n\n<p>\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u4f1a\u793e\u306e\u5e33\u7c3f\u306b\u8a18\u8f09\uff08STB\u8ee2\u8a18\uff09\u3059\u308b\u306b\u306f\u3001<strong>BIR\u767a\u884c\u306eeCAR<\/strong> \u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading styled_h3\">\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u682a\u6570<\/td><td>1\u682a\uff08\u540d\u7fa9\u4e0a\uff09<\/td><\/tr><tr><td>\u8ab2\u7a0e\u5bfe\u8c61<\/td><td>Capital Gains Tax\uff08\u8b72\u6e21\u76ca\u306e15%\uff09\uff0bDST\uff08\u984d\u9762\u306e\u20b11.50\uff0f\u20b1200\uff09<\/td><\/tr><tr><td>\u5b9f\u969b\u306e\u7a0e\u984d<\/td><td>\u7c3f\u4fa1\u3067\u8b72\u6e21\u306a\u3089CGT\u20b10\uff0bDST\u20b10.75\uff08\u975e\u5e38\u306b\u5c11\u984d\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading styled_h3\">\u5b9f\u52d9\u3067\u306e\u5bfe\u5fdc\u30d1\u30bf\u30fc\u30f3<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u65b9\u6cd5<\/th><th>\u5185\u5bb9<\/th><th>\u73fe\u5834\u3067\u306e\u983b\u5ea6<\/th><\/tr><\/thead><tbody><tr><td>\u2705 \u6b63\u898f\u30eb\u30fc\u30c8<\/td><td>Deed of Sale\u4f5c\u6210 \u2192 CGT\u30fbDST\u7d0d\u7a0e \u2192 eCAR\u53d6\u5f97 \u2192 STB\u8a18\u5165<\/td><td>\u5c11\u6570\uff08\u76e3\u67fb\u5bfe\u5fdc\u6cd5\u4eba\u306a\u3069\uff09<\/td><\/tr><tr><td>\u2699\ufe0f \u7c21\u6613\u30eb\u30fc\u30c8<\/td><td>\u793e\u5185\u3067STB\u540d\u7fa9\u3060\u3051\u5909\u66f4\uff08eCAR\u672a\u53d6\u5f97\uff09<\/td><td>\u4e00\u822c\u7684\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u5927\u591a\u6570\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5b9f\u52d9\u4e0a\u306f\u300c\u5f62\u5f0f\u4e0a\u306e1\u682a\u300d\u3067\u3042\u308b\u305f\u3081\u3001BIR\u3082\u8ab2\u7a0e\u76ee\u7684\u306e\u53d6\u5f15\u3068\u306f\u307f\u306a\u3055\u305a\u3001<strong>\u672a\u7533\u544a\u3067\u3082\u5b9f\u5bb3\u304c\u767a\u751f\u3057\u306a\u3044<\/strong>\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading styled_h3\">\u307e\u3068\u3081<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6cd5\u7684\u306b\u306feCAR\u304c\u5fc5\u8981\uff08\u7a0e\u6cd5\u4e0a\u306e\u7fa9\u52d9\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u5b9f\u52d9\u3067\u306f\u7701\u7565\u3055\u308c\u308b\u306e\u304c\u666e\u901a\uff08\u5c11\u984d\u30fb\u5f62\u5f0f\u7684\u53d6\u5f15\uff09<\/strong><\/li>\n\n\n\n<li><strong>STB\uff08\u682a\u4e3b\u540d\u7c3f\uff09\u306e\u540d\u7fa9\u5909\u66f4\u306f\u5fc5\u305a\u884c\u3046\u3053\u3068<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u5c06\u6765\u7684\u306bM&amp;A\u3084\u682a\u5f0f\u8b72\u6e21\u3001\u76e3\u67fb\u306a\u3069\u304c\u60f3\u5b9a\u3055\u308c\u308b\u4f1a\u793e\u3067\u306f\u3001<br>\u5f8c\u3005\u306e\u30c8\u30ec\u30fc\u30b5\u30d3\u30ea\u30c6\u30a3\u306e\u305f\u3081\u306b <strong>1\u682a\u3067\u3082\u6b63\u5f0f\u306aeCAR\u3092\u53d6\u5f97\u3057\u3066\u304a\u304f\u65b9\u304c\u5b89\u5168<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u65e5\u5e38\u7684\u306a\u5f79\u54e1\u4ea4\u4ee3\u30ec\u30d9\u30eb\u3067\u3042\u308c\u3070\u3001<br><strong>STB\u4e0a\u306e\u540d\u7fa9\u5909\u66f4\uff0bBoard Resolution\u306e\u8a18\u9332\u306e\u307f<\/strong>\u3067\u3082\u5b9f\u52d9\u4e0a\u306f\u5341\u5206\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4f1a\u793e\u3067\u306f\u3001\u300c\u53d6\u7de0\u5f79\u306f\u6700\u4f4e1\u682a\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d4c\u55b6\u306b\u95a2\u4e0e\u3057\u306a\u3044nominee director\uff08\u540d\u7fa9\u53d6\u7de0\u5f79\uff09\u306b\u3082\u3001\u5f62\u5f0f\u7684\u306b1\u682a\u3092\u5272\u308a\u5f53\u3066\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067 [&hellip;]","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[109,110,111],"class_list":["post-1359","post","type-post","status-publish","format-standard","hentry","category-sec","tag-ecar","tag-stb","tag-111"],"_links":{"self":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1359"}],"version-history":[{"count":2,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1359\/revisions"}],"predecessor-version":[{"id":1433,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1359\/revisions\/1433"}],"wp:attachment":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}