• New Zealand Regions
      • Hawke's Bay
      • Bay of Plenty
      • Waikato
      • Whanganui
      • Manawatu
      • Northland
      • Auckland
      • Gisborne
      • Taranaki
      • Wellington
      • West Coast
      • Nelson
      • Canterbury
      • Otago
      • Marlborough
      • Southland
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      Hawke's Bay

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      Beaches, wineries and Art Deco. The Hawke's Bay has a diverse economy, including business services that support its sectors to be the second largest contributor to regional GDP in the country. A popular tourist destination, the region has some of the countries best restaurants as well as stunning scenery, markets and festivals.

      Districts

      HastingsNapier

      Bay of Plenty

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      The Bay of Plenty is officially New Zealand's sunniest destination, enjoying short-lived winters and long summer days. The Region offers some of the country's most spectacular views and many ways to enjoy the pristine scenery and natural wonders. Visitors also enjoy exploring the Bay's Māori heritage and pre-European roots.

      Districts

      OpotikiOpotiki iSiteKawerauWhakatane

      Waikato

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      The Waikato is known for its rolling plains, fertile land and the mighty Waikato River. The region is the fourth largest regional economy in New Zealand, with a strong focus on primary production and associated manufacturing.

      Districts

      South WaikatoWaikato District

      Whanganui

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      Welcome to Whanganui. This is our place; where history is full of stories, legends and rich legacy. Where a thriving arts scene, creativity and evolving culture inspire our modern lives. Where breath-taking natural landscapes capture imaginations at every turn.

      Manawatu

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      Located in the lower North Island, Manawatu is heartland New Zealand, offering an authentic Kiwi experience.

      The main in the region are Palmerston North, most notable for Massey University. Palmerston has a vibrant, arts and culture scene.

      The region's economy is based on food production and processing, research and education. The region is also home for the New Zealand defence force.

      Northland

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      Northland was originally home to some of our country's first human inhabitants. Today, it is one of the fastest growing regions in New Zealand and home to nearly 189,000 people. Rich in culture and history, the region boasts a stunning natural environment.

      Auckland

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      Auckland Region stretches from the the beaches of the Pacific Ocean in the east to the expansive beaches of the rugged west coast of the Tasman Sea. Auckland City, the largest urban area in New Zealand is considered the main economic center of New Zealand and a popular destination for international students and travellers.

      Gisborne

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      Gisborne is a Region on the east coast of New Zealand's North Island. It's known for wineries and surf beaches such as Makorori. The region has maintained a strong Maori heritage. The region's economy is made up mainly of agriculture, horticulture and forestry.

      Taranaki

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      Taranaki is a coastal and mountainous region on the western side of New Zealand's North Island. Its landscape is dominated by Mount Taranaki, its namesake volcano, which lies within the rainforested Egmont National Park.

      The port city of New Plymouth is the area's cultural and commercial hub. Taranaki's economy is diverse and includes dairy, oil and gas. The region is the highest contributor or national GDP per capita. 

      Wellington

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      The Wellington Region covers Wellington city in the south, Upper and Lower Hutt valleys to the north-east, and Porirua to the north-west. The region takes its name from Wellington, New Zealand's capital city.

      Wellington is famous for its arts and culture scene and is also the centre of New Zealand's film industry.

      West Coast

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      The West Coast, or as some locals call it, the "Wild West", is a long thin region that runs down the South Island's west coast.

      The region has the lowest population in all of New Zealand. It is famous for its rugged natural scenery such as the Pancake Rocks, the Blue Pools of Haast, and the glaciers.

      The main industries in the region are dairy farming and mining. Tourism also plays an important role.

      Nelson – Tasman

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      Nelson Tasman is an extraordinary, vibrant region where art and businesses thrive together among a stunning natural landscape. With one in five people internationally born, Nelson Tasman has 48 different cultures living in its environs.

      The region prides its self on being New Zealand’s leading Research and Development areas, with the highest proportion of people working in the research, science and tech sectors out of anywhere in New Zealand.

      Canterbury

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      Canterbury is a region on New Zealand’s South Island marked by grassy plains, clear lakes and snow-capped mountains. Its largest city, Christchurch, is famed for its art scene and green spaces.

      Otago

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      There are few places in the world which will leave you with a lasting sense of difference. Central Otago is undoubtedly one of them from its landscapes, its seasons, its people, its products and experiences.

      Marlborough

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      Marlborough Region is on the north-eastern corner of the South Island. The region is well known for its winemaking industry, and the Marlborough Sounds, an extensive network of coastal waterways, peninsulas and islands.

      Apart from the wine industry, aquaculture, agriculture and tourism play an important role in the local economy.

      Southland

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      Southland is New Zealand’s most southerly region and includes the World Heritage ranked Fiordland National Park.

      The region's only city Invercargill offers a relaxed pace of life with wide streets, little traffic, spacious parks and gardens, striking Victorian and Edwardian architecture and impressive sporting facilities including New Zealand’s first indoor velodrome. Southland's location is such that views of Aurora Australis or the Southern Lights are common.

      Tooltip

ニュージーランド支部および海外事業体の要件提出

ニュージーランドで事業を展開している海外企業は、以下のことをしなければなりません。


(a) 特定の会社の詳細を確認する会社事務所への年次返還。


(b)「FMC報告主体」、または「大規模」の海外企業である場合には、年次財務諸表を準備し、監査し、会社室に提出する。

海外企業は、次のいずれかに該当する場合、「大規模」になります。


(a)前2つの会計期間の各残高日において、会社およびその子会社(存在する場合)の総資産が2000万ニュージーランドドルを超える。または


(b) 前2つの会計期間のそれぞれにおいて、会社およびその子会社(存在する場合)の総収益は1000万ニュージーランドドルを超える

海外企業の財務諸表は、「有資格監査人」によって監査され、ニュージーランドで認められている一般的に認められている会計慣行に従わなければなりません。海外企業は、会社事務所が以下を満たしている場合、海外会社の法人化国の財務報告要件に従って作成された財務諸表を提出することができます。


(a) 財務諸表は、海外企業が法人化されている国で施行されている法律の要件に準拠している。


(b) これらの要件は、ニュージーランドの要件と実質的に同じです。

監査および保証基準にも同じ例外が適用される場合があります(つまり、海外企業の法人化国の監査および保証基準がニュージーランドで施行されているものと実質的に同じ、または十分に同等であることを会社事務所が満たしている場合)。

ニュージーランド企業と同様に、海外企業は「グループ」の財務諸表が企業グループに関して作成されている場合、別々の「親」財務諸表を作成する必要はありません。ただし、親またはグループの財務諸表が作成されているかどうかにかかわらず、財務諸表には、海外会社(またはグループ)のニュージーランド事業に関して作成された特定の明細書(その事業が法人であるかのように計算され、同じものを適用する場合)を含める必要があります。海外企業については上記で定められたしきい値)。その事業は、ニュージーランドで結成され登録された企業またはグループによって行われたかのように。

海外企業はまた、ニュージーランドの財務報告要件から特定の免除を求めることができる。これは、会社事務所が随時発行する場合がある。ニュージーランドに支店を運営する海外企業に適用される税規則については、本ガイドの第7項で説明しています。

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