| 外国人投資法の解説 |
ネパールへの外国からの投融資はこの国が地勢的にインド、中国という２大大国の狭間にあること、特にヒンズー文化圏にあることからから欧米や日本などの先進国からの投融資はほとんどみられない。しかしながら、１９６５年には特許、商標に関する法律ができており必ずしも外国からの企業進出を拒んでいたわけではない。
ここでは、１９９０年の第一次民主化？とWTO（World Trade Organization)からの勧告にもとづき市場原理主義の名のもとにネパール政府が外国人や企業の本格的な誘致に向けて設定した外国人（企業）投資に関する規則を紹介したい。
この法律は１９９２年に公布され２００８年までに３度改正されている。この法律が現在、必ずしも有効に運用されているとは認められないが、王制から共和制への移行という劇的な政治改革の最中にありながら依然として唯一の外国人投資家に関する法律である。
なお、法律は
Part 1 Pre-Investment Procedures
Part 2 Investment & Post Investment Procedures
Part 3 Genera Information to the Investors
Appendix
から成り立っているが、直接投融資に関係ある部分のみについて紹介したい。また、関係法律等については最後に一覧にしたい。
<資料>
Foreign Investment and Technology Transfer Act 1002 (FITTA 1992)
(外国人の投資及び技術移転に関する法）
投資法本文１
投資法本文２
本法律は外国人向けである為英文が正文に近い扱いをうけており原則若干の説明を除き英文にてご紹介いたします。
<解説>
ネパール政府の政令、規則、などは基本的には各担当省庁が素案をつくるが、最終的にはNPC(national Planning Commission国家計画委員会）が策定する。ＮＰＣは国策を決定する最高機関であり１９５６年の第一次５ヵ年計画の策定から現在の第１１次５ヵ年計画まで連綿と続いている。
本法律の担当省は Ministry of Industry ,Department of Industry であるが各省庁にまたがる部分が多い為、ＮＰＣが特に力を入れている法律でもある。
実務面から言えばこの法律が強調する”窓口の一本化”は殆ど機能しておらず外国人には殆ど理解出来ないというのが実情であろう。
<資料>
１−２ Key Features of Related Acts
The related Acts for establishing and adoministration of in Nepal are FITTA(Foreign
Investment and Technology Transfer Act 1992,and IEA1992 ( Industrial Enterprises
Act 1992) .
Their key feature are described in the following paragraphs.
1-2-1 Forms of Foreign Investment
According to FITTA,1992 " Foreign Investment" means following
investment made by a foreign investor in any industry:
| a) |
Investment i share(Equity) |
| b) |
Area open for Foreign Investment -Foreign investment is allowed in all area except the few as mentioned below. |
| c) |
Reinvestment of the earnings derived from the clause(a) above, Investment made in the form of loan or loan facilities. |
1-2-2 Foerms of Technology Transfer
Foreign Investor may also participate in the form of "Technology Transfer"
to be made under an agreement between an industry and foreign investor
on the ffollowing matters : Use of anytechnological right , specialisation,
formula, process, patent or technical know-how of foreign origin,
| a) |
Use of any trademark of foreign ownership, |
| b) |
Acquiring any foreign technical consultancy,management and marketing service. |
<解説>
この項は投資と技術移転に関するおおまかな説明であると同時に外国人の投資等はこの項がベースになっている。
<資料>
1-2-3 Policy & Procedural improvements
With a view to attract investment in industrial sector form both domestic
as well as foreign investors ,the industrial policy and foreign investment
and one windoe policies have been simplified, clarified and the investment
climate has been made more conducive by introducing the following policy
measures and procedural simplifications:
| a) |
Hundred percent ownership made possible - Foreign Investors are permitted to own up to 100 percent equity share in small, medium and large scale industries. |
| b) |
Area open for Foreign Investment -Foreign investment is allowed in all area except the few as mentioned below. |
|
1. |
Cottage Industries (annex-21) |
|
2. |
Services such as hair cutting, beauty parlor, tailoring, draiving training) |
|
3. |
Anns and Ammunition indystry |
|
4. |
Gunpowder and Explosives |
|
5. |
Radio Active Materials |
|
6. |
Real estate (excluding construction) |
|
7. |
Film industries |
|
8. |
Security printing |
|
9. |
Bank note and coins |
|
10. |
Retail business except globalized retail ,trading business with more than two countries. |
|
11. |
Internal courier service |
|
12. |
Atmic energy |
|
13. |
Poutry |
|
14. |
Fisheries |
|
15. |
Bee keeping |
|
16. |
Consultancy service such as Management , Accounting,Engineering, legal service |
<解説>
この項は外国人がネパール国内で許可されない業種を述べているが、小売業、や商社活動はそれが２国間以上にわたって活動している（国際的に活動している）会社、業種は許可される。
<資料>
1-2-3 Policy & Procedural improvements 続き
| c) |
Technology Transfer-Technology transfer is possible even in areas where
foreign investment is not allowed.
上記外国人に許可されない業種であってもそれが技術移転であればその限りではない。 |
| d) |
No Nationalisation- IEA 1992 has guaranteed against nationalisation privately
owned industries enterprises.
※ IEA ( Industrial Enterprises )
国有化はされない。 |
| e) |
Decontrol of Prices- The government does not interfere in the fixation
or control of prises of industrial products.
政府が価格操作は行わない。 |
| f) |
Simplification in import of machinery and raw materials -Industry can approach
any comercial bank directly to open LC (Letter of Credit) for the import
of machinery or raw materials needed for the industry Recommendation or
import license from either Department of Industry or Department of Commerce
or Nepal RastraBank is not necessary.
事業に必要な機械類や材料等の輸入には関係官庁の輸入許可証は必要なく直接銀行にてＬＣを開くことが出来る。 |
| g) |
Minimum approval procedures -exept Industries that affect security and
public health ,other Industrial actibities do not require to obtain any
license or permission for establishment and operation. They just need to
be registered with the concerned Department .
The list of Industries that require license are as folloes:
▲ Industries producing explosives including Arms,Ammunition and Gunpowder
Security Printing,Bank Notes and Mint indusyries.
▲ Ｃｉｇａｒｅｔｔｅｓ，Ｂｉｄｉ，Ｃｉｇａｒ，Ｃｈｅｗｉｎｇ Tobacco Industries and Industries producing
goods of a similar nature utilising Tobacco as the basic raw materials
and alcohol or beer industries.
通常上記に挙げる業種以外は許可証などは必要でなく登録すれば良いが、ここに挙げる業種については政府の許可が必要である。
※ 実際には手続きが複雑でこの項目は運用されていない。 |
|
|
<資料>
1-2-3 Policy & Procedural improvements 続き
| h) |
Time bound decision- Time bound process has been ensured for cases with
complete documents. Decision with regards to industrial license,registration
and duty drawbacks are now tobe made within 30,21 and 60 days from the
date of application ,respectively. |
| i) |
Transparency and clarity of facilities available- The facilitiesand incentives
available to various categories of industries have been clealy spelt out
in the Act itself to avoid any ambiguity. |
| j) |
Repatriation of profits ,dividend ,technical and managerial fees,and certain
portion of salaries of foreign experts have been guaranteed.
The corporate income tax for manufacturing units is fixed at 20% and is
one of the lowest in the region.
利益等の本国送金や外国人への給与などは保証される。 |
| k) |
Non tourist visa for carrying out studies for investment and business/residential
visa for foreign investors have been provisionedand the procedures have
been further simplified.
投資家へのビジネス・ビザが発給される。 |
| l) |
At international level,Nepal has taken numerous steps to promot foreign
investment in the country. Some of the key institutional arrangements that
have been achieved so far are listed as under;
▲ Nepal is a member of the world Intellectual Property Organisation (WIPO)
and the Multilateral Investment Guarantee Agency(MIGA)
ネパールは上記のような國際機関に加盟している。
▲ Nepal has entered into Bilateral Investment Treaties(BITs) with countries
such as France,Germany,Mauritiusm and United Kingdom.
▲ Nepal has also entered into Double Taxation Treaties(DTTs) with 9 countries
namely ,India,Norway,China,,Pakistan,Sri Lan Austria, Thailand,Mauritius,and
Korea.
二重課税については上記の国々と協定を結んでいる。
▲ To ensure access to the vast potential market,Nepal is the member of
WTO,SAFTA,,and BIM,-STEC.
ネパールは國際貿易機構などの加盟国である。
▲ Nepal is also a sigantory to the Convention on the Settleme of Investment
Disputes between States and Nationals of Other states and a member of the
InternationalCenter for theSettlemenof Investment Disputes (ICSID), associated
with the World Bank.
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<解説>
以上の項目ではネパールがWTOなどの國際機関に加盟している事や、国内の税,、ビザ等が整備されていることを説明している。
以上ですが、これは投資法の本文です。
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