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BOIとは「タイ投資委員会 」(The Board of Investment = "BOI") の略称で、これはタイ国内の主に民間投資を促進する事を目的とする首相府直属の行政機関です。主に、以下に列挙する投資奨励措置(特別扱い)を設ける事により、海外からの投資、及び国内投資を誘導する仕組みになっております。




  • 法人税の一定の免除もしくは軽減(最大13年間)

  • 機械および原料の輸入関税の免除もしくは軽減

  • 配当に対する法人税(源泉税)の免除


  • 100%外国資本の許可

  • ビザ、及びワークパーミットの発給条件の緩和等

  • 外国資本過半数会社による土地保有の許可

  • 海外送金に関わる規制の緩和







  • BOI申請に関するコンサルティング

  • BOI申請書の記入(クライアント様からの情報・インプットも多く必要とします)

  • BOI申請書のBOIへの提出

  • BOIとのフォローアップ(クライアント様を代理し窓口を務めます)

  • BOIとのフォローアップミーティングへのクライアント様との参加

  • 事業計画のBOIへの説明

  • BOIからの承認(オファー)の受領

  • BOIへの承認の確認書の提出(アクセップト)

  • BOI証書発給に必要な文書類の整理・提出

  • BOI証書の受領

  • BOI証書のタイ語→英訳

  • 上記の遂行に必要なメール交換を含む連絡業務


The Thailand Board of Investment (BOI) has the power under Thailand laws to grant special privileges allowing foreigners to own 100% of a company limited.


The Thailand BOI has the power to grant the following privileges depending on the specifics of the investment plan:


  • Exemption from rules restricting foreign ownership of companies;

  • Exemption from corporate income tax for up to 8 years;

  • Exemption of import duties on machinery and raw materials;

  • Exemption from rules restricting foreign ownership of land;

  • Exemption from work permit and visa rules; and

  • Exemption from rules restricting overseas remittances.


The amount and type of privileges you can receive depend on your business activities and location of your business in Thailand. However, not all business activities are eligible to receive BOI privileges.


Thailand BOI applications can be made before or after the establishment of a company in Thailand.


Generally, the minimum level of investment capital required to obtain BOI privileges is 10,000,000 Baht.


The Thailand BOI requires a lengthy application and business plan be submitted in order to apply for BOI privileges, which takes at least 2 months or more to complete.


Our BOI application service includes the following:


  • Advise client on all required information and documents to apply for a BOI license.

  • Prepare a BOI application with the assistance of the client.

  • Filing the application with the BOI.

  • Assist in communicating with the BOI.

  • Accompanying the representatives of the client in meetings with the BOI if necessary.

  • Make presentations to the BOI in regards to the business plan.

  • Follow up the application with the BOI officers.

  • Submit any additional information or documents required by the BOI with the assistance of the client.

  • Receive a notification of approval.

  • Submit promotion acceptance form on behalf of the client.

  • Submit required documents for the issuance of the BOI certificate.

  • Receive the BOI certificate.

  • Provide an English translation of the BOI certificate.

  • Consulting on an on-going basis in regards to BOI privileges and questions.

  • Correspondence by email, telephone and in person meetings when necessary.

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