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悠也 ⼩瀬
10 Oct 2025
民間セクター発展に関する決議「決議 No. 198/2025/QH15」について
Kobayashi Yusuke
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<p>EZ(経済特区:Economic zones)とは輸出と国内市場をターゲットとする企業に向けた経済特区で、法人税や輸入税などが免税されるなどのインセンティブを受けることができます。<br /> 管轄省庁はBEZA(バングラデシュ経済特区庁: <em>Bangladesh</em> Economic Zones Authority)で、産業の多様化と雇用、生産、輸出の拡大を通じて急速な経済発展を促進することを目的としています。</p> <p> </p> <p>免税の対象は、原材料に関する輸入関税や現物出資に関する関税、車両輸入に関する関税、法人税などです。法人税の減税率は下記表の通りです。</p> <table> <tbody> <tr> <td><strong>年数</strong></td> <td><strong>減税率</strong></td> </tr> <tr> <td>進出から3年間</td> <td>100%</td> </tr> <tr> <td>4年目</td> <td>80％</td> </tr> <tr> <td>5年目</td> <td>70％</td> </tr> <tr> <td>6年目</td> <td>60％</td> </tr> <tr> <td>7年目</td> <td>50％</td> </tr> <tr> <td>8年目</td> <td>40％</td> </tr> <tr> <td>9年目</td> <td>30％</td> </tr> <tr> <td>10年目</td> <td>20％</td> </tr> </tbody> </table> <p> </p> <p>新たにナラヤンガンジ県アライハザールにてEZの開発が進められています。稼働予定は2022年度です。<br /> （2020年2月時点）</p> <p>このEZは日系企業専用であり、日系企業専用の経済特区が開発されるのはバングラデシュにおいて初の試みとなっています。</p> <p> </p> <p>この記事に対するご質問・その他バングラデシュに関する情報へのご質問等がございましたらお気軽にお問い合わせください。<br /> 最後までお読みいただきありがとうございました。</p>
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バングラデシュのEZ(経済特区Economic zones)について.pdf
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