{"id":61222,"date":"2023-12-04T11:16:42","date_gmt":"2023-12-04T02:16:42","guid":{"rendered":"https:\/\/monolith.law\/tr\/?p=61222"},"modified":"2024-03-17T14:00:59","modified_gmt":"2024-03-17T05:00:59","slug":"e-sports-employee-ban","status":"publish","type":"post","link":"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban","title":{"rendered":"e-Sporlarda \u00d6d\u00fcl Kazanmak Bir Yan \u0130\u015f mi? Gelirin S\u0131n\u0131fland\u0131r\u0131lmas\u0131 Dahil A\u00e7\u0131klama"},"content":{"rendered":"\n<p>e-Sporlar, bilgisayar oyunlar\u0131 veya video oyunlar\u0131 gibi ara\u00e7lar\u0131 kullanarak yap\u0131lan yar\u0131\u015fmalar\u0131 spor m\u00fcsabakas\u0131 olarak kabul eden bir kavramd\u0131r. e-Spor sekt\u00f6r\u00fc son y\u0131llarda b\u00fcy\u00fck bir ivme kazanm\u0131\u015f ve \u00f6d\u00fcll\u00fc turnuvalar s\u0131kl\u0131kla d\u00fczenlenmektedir. Hatta baz\u0131 profesyonel oyuncular, oyun \u00f6d\u00fclleriyle ge\u00e7imlerini sa\u011flamaktad\u0131rlar.<\/p>\n\n\n\n<p>Peki, e-Sporlardan \u00f6d\u00fcl kazan\u0131ld\u0131\u011f\u0131nda, bu durum yan i\u015f olarak kabul edilir ve i\u015f yasalar\u0131 gibi d\u00fczenlemelerle yasaklan\u0131r m\u0131? Bu makalede, bu konuda endi\u015fe duyanlar i\u00e7in a\u00e7\u0131klamalar yapaca\u011f\u0131z.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#e-Spor_Nedir\" title=\"e-Spor Nedir?\">e-Spor Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#e-Spor_Turnuvalarinda_Kazanilan_Odul_Parasi_Yan_Is_Olarak_Sayilir_mi\" title=\"e-Spor Turnuvalar\u0131nda Kazan\u0131lan \u00d6d\u00fcl Paras\u0131 Yan \u0130\u015f Olarak Say\u0131l\u0131r m\u0131?\">e-Spor Turnuvalar\u0131nda Kazan\u0131lan \u00d6d\u00fcl Paras\u0131 Yan \u0130\u015f Olarak Say\u0131l\u0131r m\u0131?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#Odul_Parayi_Gecici_Gelir_Olarak_Beyan_Ettiginizde\" title=\"\u00d6d\u00fcl Paray\u0131 Ge\u00e7ici Gelir Olarak Beyan Etti\u011finizde\">\u00d6d\u00fcl Paray\u0131 Ge\u00e7ici Gelir Olarak Beyan Etti\u011finizde<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#Odul_Parayi_Is_Geliri_Olarak_Beyan_Ettiginizde\" title=\"\u00d6d\u00fcl Paray\u0131 \u0130\u015f Geliri Olarak Beyan Etti\u011finizde\">\u00d6d\u00fcl Paray\u0131 \u0130\u015f Geliri Olarak Beyan Etti\u011finizde<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#Is_Kurallarinin_Yan_Is_Yasagi_Hukumlerinin_Etkisi\" title=\"\u0130\u015f Kurallar\u0131n\u0131n Yan \u0130\u015f Yasa\u011f\u0131 H\u00fck\u00fcmlerinin Etkisi\">\u0130\u015f Kurallar\u0131n\u0131n Yan \u0130\u015f Yasa\u011f\u0131 H\u00fck\u00fcmlerinin Etkisi<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#e-Sporlarin_Sirket_Is_Kurallarinda_Yasaklanan_Yan_Ise_Girip_Girmedigi_Kriteri\" title=\"e-Sporlar\u0131n \u015eirket \u0130\u015f Kurallar\u0131nda Yasaklanan Yan \u0130\u015fe Girip Girmedi\u011fi Kriteri\">e-Sporlar\u0131n \u015eirket \u0130\u015f Kurallar\u0131nda Yasaklanan Yan \u0130\u015fe Girip Girmedi\u011fi Kriteri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#e-Sporlarin_Kamu_Gorevlilerinin_Yan_Isine_Girip_Girmedigi_Kriteri\" title=\"e-Sporlar\u0131n Kamu G\u00f6revlilerinin Yan \u0130\u015fine Girip Girmedi\u011fi Kriteri\">e-Sporlar\u0131n Kamu G\u00f6revlilerinin Yan \u0130\u015fine Girip Girmedi\u011fi Kriteri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#e-Sporlarda_Kazanilan_Odulun_Is_Karsiligi_Olarak_Alinmasi_Durumu\" title=\"e-Sporlarda Kazan\u0131lan \u00d6d\u00fcl\u00fcn \u0130\u015f Kar\u015f\u0131l\u0131\u011f\u0131 Olarak Al\u0131nmas\u0131 Durumu\">e-Sporlarda Kazan\u0131lan \u00d6d\u00fcl\u00fcn \u0130\u015f Kar\u015f\u0131l\u0131\u011f\u0131 Olarak Al\u0131nmas\u0131 Durumu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#Yurtdisinda_e-Sporlardan_Odul_Kazanildiginda\" title=\"Yurtd\u0131\u015f\u0131nda e-Sporlardan \u00d6d\u00fcl Kazan\u0131ld\u0131\u011f\u0131nda\">Yurtd\u0131\u015f\u0131nda e-Sporlardan \u00d6d\u00fcl Kazan\u0131ld\u0131\u011f\u0131nda<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#Ozet_e-Sporlardaki_Odul_Sorunlari_Icin_Avukata_Danisin\" title=\"\u00d6zet: e-Sporlardaki \u00d6d\u00fcl Sorunlar\u0131 \u0130\u00e7in Avukata Dan\u0131\u015f\u0131n\">\u00d6zet: e-Sporlardaki \u00d6d\u00fcl Sorunlar\u0131 \u0130\u00e7in Avukata Dan\u0131\u015f\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/tr\/general-corporate\/e-sports-employee-ban\/#Buromuz_Tarafindan_Alinan_Onlemler_Hakkinda_Bilgi\" title=\"B\u00fcromuz Taraf\u0131ndan Al\u0131nan \u00d6nlemler Hakk\u0131nda Bilgi\">B\u00fcromuz Taraf\u0131ndan Al\u0131nan \u00d6nlemler Hakk\u0131nda Bilgi<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Spor_Nedir\"><\/span>e-Spor Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u0131saca ifade etmek gerekirse, e-spor, video oyunu yar\u0131\u015fmalar\u0131n\u0131 bir spor olarak ele al\u0131r. \u015eubat 2018&#8217;de (2018), Japonya e-Spor Birli\u011fi (JeSU) kuruldu ve &#8220;JeSU Onayl\u0131 Profesyonel Lisans Sistemi&#8221; olu\u015fturuldu, b\u00f6ylece e-sporun te\u015fviki sa\u011fland\u0131.<\/p>\n\n\n\n<p>&#8220;JeSU Onayl\u0131 Profesyonel Lisans Sistemi&#8221;nin olu\u015fturulmas\u0131n\u0131n ard\u0131nda, e-spor turnuvalar\u0131n\u0131n \u00f6d\u00fclleri, Japon Hediye G\u00f6sterim Yasas\u0131&#8217;n\u0131n d\u00fczenlemelerine tabi olabilece\u011fi riski bulunmaktad\u0131r.<\/p>\n\n\n\n<p>\u00d6d\u00fcl, &#8220;turnuvaya kat\u0131l\u0131m&#8221; gibi &#8220;i\u015f kar\u015f\u0131l\u0131\u011f\u0131&#8221; olarak sunuldu\u011funda, Hediye G\u00f6sterim Yasas\u0131&#8217;n\u0131n d\u00fczenlemelerine tabi olmaz.<\/p>\n\n\n\n<p>Bu nedenle, e-spor turnuvalar\u0131n\u0131n \u00f6d\u00fclleri &#8220;i\u015f kar\u015f\u0131l\u0131\u011f\u0131&#8221; olarak kabul edildi\u011finde, belirlenen kriter &#8220;JeSU Onayl\u0131 Profesyonel Lisans Sistemi&#8221;dir.<\/p>\n\n\n\n<p>Bu sistem sayesinde, \u00f6d\u00fcl sistemi turnuvalar\u0131n\u0131n Hediye G\u00f6sterim Yasas\u0131&#8217;n\u0131n d\u00fczenlemelerine tabi olma riski azald\u0131, bu da \u00f6d\u00fcl sistemi turnuvalar\u0131n\u0131n d\u00fczenlenmesini kolayla\u015ft\u0131rd\u0131.<\/p>\n\n\n\n<p>Ayr\u0131ca, bir\u00e7ok ulusal ve uluslararas\u0131 turnuva d\u00fczenlenmekte ve e-spor n\u00fcfusunun gelecekte artmas\u0131 beklenmektedir.<\/p>\n\n\n\n<p>Referans: <a href=\"https:\/\/jesu.or.jp\/contents\/license_system\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lisans | Japonya e-Spor Birli\u011fi Resmi Sitesi[ja]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Spor_Turnuvalarinda_Kazanilan_Odul_Parasi_Yan_Is_Olarak_Sayilir_mi\"><\/span>e-Spor Turnuvalar\u0131nda Kazan\u0131lan \u00d6d\u00fcl Paras\u0131 Yan \u0130\u015f Olarak Say\u0131l\u0131r m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2020\/12\/e-sports-employee-ban2.jpg\" alt=\"e-Spor Turnuvalar\u0131nda Kazan\u0131lan \u00d6d\u00fcl Paras\u0131 Yan \u0130\u015f Olarak Say\u0131l\u0131r m\u0131?\" class=\"wp-image-26085\" \/><\/figure>\n\n\n\n<p>e-Spor turnuvalar\u0131nda \u00f6d\u00fcl paras\u0131 kazan\u0131yorsan\u0131z, bu bir yan i\u015f olarak kabul edilir mi? e-Sporlarda \u00f6d\u00fcl paras\u0131 kazan\u0131ld\u0131\u011f\u0131n\u0131 s\u00f6ylemek, durumun \u00e7e\u015fitlili\u011fini ifade eder.<\/p>\n\n\n\n<p>Bu durumun ger\u00e7ekli\u011fine g\u00f6re yan i\u015f olup olmad\u0131\u011f\u0131n\u0131 belirlememiz gerekiyor, ancak &#8220;yan i\u015f&#8221;in net bir tan\u0131m\u0131 yok.<\/p>\n\n\n\n<p>Detaylar\u0131n\u0131 daha sonra a\u00e7\u0131klayaca\u011f\u0131m, ancak bir \u015firket \u00e7al\u0131\u015fan\u0131 i\u00e7in, yasalarla yan i\u015fin yasakland\u0131\u011f\u0131 bir durum yoktur. Sorun, \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z \u015firketin i\u015f kurallar\u0131n\u0131n yan i\u015fi yasaklamas\u0131 durumunda ortaya \u00e7\u0131kar.<\/p>\n\n\n\n<p>Ne oldu\u011funu yan i\u015f olarak kabul edece\u011fimiz duruma ba\u011fl\u0131d\u0131r, ancak gelir s\u0131n\u0131fland\u0131rmas\u0131 da bir karar kriteri olabilir.<\/p>\n\n\n\n<p>e-Spor turnuvas\u0131nda kazan\u0131lan \u00f6d\u00fcl paras\u0131na vergi uygulan\u0131r ve beyanname vermeniz gerekir. Bu durumda, gelir s\u0131n\u0131fland\u0131rman\u0131n &#8220;ge\u00e7ici gelir&#8221; mi yoksa &#8220;i\u015f geliri&#8221; mi oldu\u011fu, yan i\u015f olup olmad\u0131\u011f\u0131n\u0131 belirleme kriterlerinden biri olabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Odul_Parayi_Gecici_Gelir_Olarak_Beyan_Ettiginizde\"><\/span>\u00d6d\u00fcl Paray\u0131 Ge\u00e7ici Gelir Olarak Beyan Etti\u011finizde<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Online oyunlar\u0131 hobi olarak oynuyor ve kar amac\u0131 g\u00fctm\u00fcyorsan\u0131z, tatil g\u00fcnlerinde turnuvalara kat\u0131l\u0131p tesad\u00fcfen \u00f6d\u00fcl paras\u0131 kazan\u0131rsan\u0131z, bu durum ge\u00e7ici gelir olarak kabul edilebilir. Y\u0131ll\u0131k turnuva \u00f6d\u00fcl paras\u0131 200.000 yen (yakla\u015f\u0131k 14.000 TL) veya daha fazla ise, gelir vergisi beyannamesi gereklidir.<\/p>\n\n\n\n<p>\u00d6d\u00fcl paray\u0131 ge\u00e7ici gelir olarak beyan ettiyseniz, bu durum sadece bir hobi olarak kabul edilebilir ve yan i\u015f olarak kabul edilmez.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Odul_Parayi_Is_Geliri_Olarak_Beyan_Ettiginizde\"><\/span>\u00d6d\u00fcl Paray\u0131 \u0130\u015f Geliri Olarak Beyan Etti\u011finizde<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>S\u00fcrekli olarak turnuvalara kat\u0131l\u0131p \u00f6d\u00fcl paras\u0131 kazan\u0131yorsan\u0131z veya profesyonel lisans\u0131n\u0131z varsa, bu durum i\u015f geliri olarak kabul edilebilir. Y\u0131ll\u0131k turnuva \u00f6d\u00fcl paras\u0131 480.000 yen (yakla\u015f\u0131k 34.000 TL) veya daha fazla kazand\u0131ysan\u0131z, gelir vergisi beyannamesi gereklidir.<\/p>\n\n\n\n<p>Bir \u015firket \u00e7al\u0131\u015fan\u0131, bu \u015fekilde s\u00fcrekli olarak \u00f6d\u00fcl paras\u0131 kazan\u0131yor veya profesyonel bir oyuncu olarak \u00f6d\u00fcl paras\u0131 kazan\u0131yorsa, duruma ba\u011fl\u0131 olarak, bu durum genellikle yan i\u015f olarak kabul edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_Kurallarinin_Yan_Is_Yasagi_Hukumlerinin_Etkisi\"><\/span>\u0130\u015f Kurallar\u0131n\u0131n Yan \u0130\u015f Yasa\u011f\u0131 H\u00fck\u00fcmlerinin Etkisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6ncelikle, yan i\u015fi yasaklayan i\u015f kurallar\u0131n\u0131n h\u00fck\u00fcmlerinin hukuki bir dayana\u011f\u0131 var m\u0131d\u0131r?<\/p>\n\n\n\n<p>Asl\u0131nda, i\u015f hukuku veya medeni hukuk gibi i\u015fle ilgili yasalarda, yan i\u015fi yasaklayan bir h\u00fck\u00fcm bulunmamaktad\u0131r. Ancak, \u015firketin &#8220;\u0130\u015f Kurallar\u0131&#8221;nda yasaklanm\u0131\u015f veya k\u0131s\u0131tlanm\u0131\u015f olabilir.<\/p>\n\n\n\n<p>Ayr\u0131ca, kamu g\u00f6revlileri s\u00f6z konusu oldu\u011funda, &#8220;kanun&#8221; ile yasaklanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2020\/12\/e-sports-employee-ban3.jpg\" alt=\"\u0130\u015f Kurallar\u0131n\u0131n Yan \u0130\u015f Yasa\u011f\u0131 H\u00fck\u00fcmlerinin Etkisi\" class=\"wp-image-26086\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Sporlarin_Sirket_Is_Kurallarinda_Yasaklanan_Yan_Ise_Girip_Girmedigi_Kriteri\"><\/span>e-Sporlar\u0131n \u015eirket \u0130\u015f Kurallar\u0131nda Yasaklanan Yan \u0130\u015fe Girip Girmedi\u011fi Kriteri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yarg\u0131 kararlar\u0131nda, bir i\u015f\u00e7inin i\u015f saatleri d\u0131\u015f\u0131nda zaman\u0131n\u0131 nas\u0131l ge\u00e7irece\u011fi, temelde i\u015f\u00e7inin \u00f6zg\u00fcrl\u00fc\u011f\u00fcd\u00fcr ve bir \u015firketin bu \u00f6zg\u00fcrl\u00fc\u011f\u00fc k\u0131s\u0131tlamas\u0131na izin verilmez.<\/p>\n\n\n\n<p>Yan i\u015fin genel yasa\u011f\u0131na ili\u015fkin olarak, Ogawa \u0130n\u015faat davas\u0131n\u0131n karar\u0131nda (Tokyo Yerel Mahkemesi, 19 Kas\u0131m 1982 (Showa 57), \u0130\u015f\u00e7i ve Sivil \u00d6rnekler 33. Cilt, 6. Say\u0131, Sayfa 1028) &#8220;\u0130\u015f saatleri d\u0131\u015f\u0131nda temelde i\u015f\u00e7inin \u00f6zg\u00fcrl\u00fc\u011f\u00fc oldu\u011fundan, i\u015f kurallar\u0131nda yan i\u015fi tamamen yasaklamak, \u00f6zel durumlar d\u0131\u015f\u0131nda, mant\u0131ks\u0131zd\u0131r.&#8221; denmi\u015ftir.<\/p>\n\n\n\n<p>Peki, hangi durumlar i\u015f kurallar\u0131na ayk\u0131r\u0131 kabul edilir? Yarg\u0131 kararlar\u0131na g\u00f6re, a\u015fa\u011f\u0131daki durumlar i\u015f kurallar\u0131na ayk\u0131r\u0131 kabul edilmi\u015ftir:<\/p>\n\n\n\n<ul>\n<li>Ana i\u015fe a\u00e7\u0131k\u00e7a engel olu\u015fturdu\u011fu durumlar (yan i\u015fe harcanan zaman\u0131n uzun olmas\u0131, her g\u00fcn gece yar\u0131s\u0131na kadar s\u00fcrmesi vb.)<\/li>\n\n\n\n<li>\u015eirket s\u0131rlar\u0131n\u0131n s\u0131zd\u0131\u011f\u0131 ve gizlilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlal edildi\u011fi durumlar (ayn\u0131 sekt\u00f6rdeki di\u011fer \u015firketlerde yan i\u015f yapma durumlar\u0131 vb.)<\/li>\n\n\n\n<li>\u015eirketin itibar\u0131n\u0131 zedeledi\u011fi veya g\u00fcven ili\u015fkisini bozdu\u011fu durumlar (antisosyal g\u00fc\u00e7lerle ili\u015fkili yan i\u015fler yapma durumlar\u0131 vb.)<\/li>\n\n\n\n<li>Rekabet nedeniyle \u015firkete zarar verdi\u011fi durumlar (ana i\u015fle ayn\u0131 sekt\u00f6rde yan i\u015f yapma durumlar\u0131 vb.)<\/li>\n<\/ul>\n\n\n\n<p>Dolay\u0131s\u0131yla, e-sporlarda \u00f6d\u00fcl kazan\u0131lm\u0131\u015f olsa bile, yukar\u0131daki durumlara uymayan durumlarda, yan i\u015f yasa\u011f\u0131 h\u00fck\u00fcmlerinin uygulanarak disiplin cezas\u0131 vb. verilme olas\u0131l\u0131\u011f\u0131 d\u00fc\u015f\u00fckt\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Sporlarin_Kamu_Gorevlilerinin_Yan_Isine_Girip_Girmedigi_Kriteri\"><\/span>e-Sporlar\u0131n Kamu G\u00f6revlilerinin Yan \u0130\u015fine Girip Girmedi\u011fi Kriteri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Daha \u00f6nce belirtildi\u011fi gibi, kamu g\u00f6revlilerinin yan i\u015fi &#8220;kanun&#8221; ile yasaklanm\u0131\u015ft\u0131r. \u00c7\u00fcnk\u00fc, kamu g\u00f6revlileri, hizmetlerinin adil ve tarafs\u0131z olmas\u0131 gereken t\u00fcm vatanda\u015flar\u0131n hizmetkar\u0131d\u0131r. Devlet memurlar\u0131 i\u00e7in, Devlet Memurlar\u0131 Yasas\u0131&#8217;nda,<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>Memurlar, ticaret, sanayi veya finans sekt\u00f6r\u00fc veya di\u011fer kar amac\u0131 g\u00fcden \u00f6zel i\u015fletmeleri (bundan b\u00f6yle &#8220;kar amac\u0131 g\u00fcden i\u015fletmeler&#8221; denir) i\u015fletmek amac\u0131yla bir \u015firket veya di\u011fer bir grup y\u00f6neticisi, dan\u0131\u015fman veya y\u00f6netim kurulu \u00fcyesi olamaz veya kendi kar amac\u0131 g\u00fcden i\u015fletmelerini i\u015fletemezler.<\/p>\n<cite>Devlet Memurlar\u0131 Yasas\u0131 Madde 103, F\u0131kra 1<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>Memurlar, kar amac\u0131 g\u00fcden i\u015fletmeler d\u0131\u015f\u0131ndaki i\u015fletmelerin grup y\u00f6neticisi, dan\u0131\u015fman veya y\u00f6netim kurulu \u00fcyesi olmak veya ba\u015fka bir i\u015fte \u00e7al\u0131\u015fmak veya i\u015f yapmak i\u00e7in \u00fccret al\u0131rken, Ba\u015fbakan ve memurun ba\u011fl\u0131 oldu\u011fu bakanl\u0131\u011f\u0131n ba\u015fkan\u0131n\u0131n iznini almal\u0131d\u0131r.<\/p>\n<cite>Devlet Memurlar\u0131 Yasas\u0131 Madde 104<\/cite><\/blockquote>\n\n\n\n<p>ve belirtilmi\u015ftir, izin olmadan yan i\u015fe izin verilmez.<\/p>\n\n\n\n<p>Yerel memurlar i\u00e7in,<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>Memurlar, atama yetkilisinin iznini almadan, ticaret, sanayi veya finans sekt\u00f6r\u00fc veya di\u011fer kar amac\u0131 g\u00fcden \u00f6zel i\u015fletmeleri (bundan b\u00f6yle bu madde ve sonraki madde, f\u0131kra birde &#8220;kar amac\u0131 g\u00fcden i\u015fletmeler&#8221; denir) i\u015fletmek amac\u0131yla bir \u015firket veya di\u011fer bir grup y\u00f6neticisi veya di\u011fer bir \u0130nsan Kaynaklar\u0131 Komisyonu d\u00fczenlemesi (\u0130nsan Kaynaklar\u0131 Komisyonu olmayan yerel halk kurulu\u015flar\u0131nda, yerel halk kurulu\u015funun d\u00fczenlemesi) taraf\u0131ndan belirlenen pozisyonu alamaz veya kendi kar amac\u0131 g\u00fcden i\u015fletmelerini i\u015fletemez veya \u00fccret alarak herhangi bir i\u015f veya i\u015flemde bulunamaz. Ancak, yar\u0131 zamanl\u0131 memurlar (k\u0131sa s\u00fcreli i\u015flerde \u00e7al\u0131\u015fan memurlar ve Madde 22-2, F\u0131kra 1, Madde 2&#8217;de belirtilen memurlar hari\u00e7) i\u00e7in bu durum ge\u00e7erli de\u011fildir.<\/p>\n<cite>Yerel Memurlar Yasas\u0131 Madde 38, F\u0131kra 1<\/cite><\/blockquote>\n\n\n\n<p>ve belirtilmi\u015ftir, kamu g\u00f6revlileri \u00f6zel sekt\u00f6r \u00e7al\u0131\u015fanlar\u0131ndan daha s\u0131k\u0131 yan i\u015f k\u0131s\u0131tlamalar\u0131na tabidir.<\/p>\n\n\n\n<p>Peki, e-sporlar yan i\u015fe girer mi?<\/p>\n\n\n\n<p>Tekrarlamak gerekirse, e-spor turnuvalar\u0131nda \u00f6d\u00fcl kazanman\u0131n yan i\u015fe girip girmedi\u011fi konusunda net bir kriter yoktur.<\/p>\n\n\n\n<p>\u00d6d\u00fcl miktar\u0131, \u00f6d\u00fcl\u00fcn tekrarlanan ve s\u00fcrekli al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131, \u00f6d\u00fcl gelirinin s\u0131n\u0131fland\u0131r\u0131lmas\u0131 (tek seferlik gelir veya i\u015f geliri) vb. genel olarak bak\u0131larak karar verilmesi gerekti\u011fini s\u00f6yleyebiliriz.<\/p>\n\n\n\n<p>Genellikle, profesyonel lisans\u0131 olmayan ve sadece bir kez \u00f6d\u00fcl alan durumlar i\u00e7in, yan i\u015fe girmez.<\/p>\n\n\n\n<p>e-Spor oyuncusu olarak faaliyetin yan i\u015fe girip girmedi\u011fi konusunda hen\u00fcz bir yarg\u0131 karar\u0131 olmad\u0131\u011f\u0131ndan, gelecekte mahkemelerin ne t\u00fcr bir karar verece\u011fini takip etmek gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Sporlarda_Kazanilan_Odulun_Is_Karsiligi_Olarak_Alinmasi_Durumu\"><\/span>e-Sporlarda Kazan\u0131lan \u00d6d\u00fcl\u00fcn \u0130\u015f Kar\u015f\u0131l\u0131\u011f\u0131 Olarak Al\u0131nmas\u0131 Durumu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Daha \u00f6nce de belirtti\u011fimiz gibi, profesyonel lisansa sahip bir oyuncunun bir turnuvadan \u00f6d\u00fcl kazanmas\u0131 durumunda, bu \u00f6d\u00fcl &#8216;i\u015f kar\u015f\u0131l\u0131\u011f\u0131&#8217; olarak kabul edilir.<\/p>\n\n\n\n<p>JeSU Onayl\u0131 Profesyonel Lisans Sistemi&#8217;nin ama\u00e7lar\u0131ndan biri, e-spor oyuncular\u0131n\u0131n bir meslek oldu\u011funu a\u00e7\u0131k\u00e7a belirtmektir ve JeSU Onayl\u0131 Profesyonel Lisans&#8217;a sahip oyuncular, &#8216;e-spor profesyonel oyuncu&#8217; mesle\u011fini icra etmektedirler.<\/p>\n\n\n\n<p>Bu nedenle, JeSU Onayl\u0131 Profesyonel Lisans&#8217;a sahipseniz, e-spor turnuvalar\u0131nda kazand\u0131\u011f\u0131n\u0131z \u00f6d\u00fcller i\u015f geliri olarak kabul edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yurtdisinda_e-Sporlardan_Odul_Kazanildiginda\"><\/span>Yurtd\u0131\u015f\u0131nda e-Sporlardan \u00d6d\u00fcl Kazan\u0131ld\u0131\u011f\u0131nda<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2022\/08\/e-sports-employee-ban-rewrite1.png\" alt=\"Yurtd\u0131\u015f\u0131nda e-Sporlardan \u00d6d\u00fcl Kazan\u0131ld\u0131\u011f\u0131nda\" class=\"wp-image-49696\" \/><\/figure>\n\n\n\n<p>Son y\u0131llarda, e-spor turnuvalar\u0131n\u0131n yurtd\u0131\u015f\u0131nda d\u00fczenlenmesi giderek daha yayg\u0131n hale gelmi\u015ftir. Bu nedenle, yurtd\u0131\u015f\u0131ndaki bir turnuvadan \u00f6d\u00fcl kazand\u0131\u011f\u0131n\u0131zda, vergilendirme sisteminin nas\u0131l i\u015fledi\u011fini a\u00e7\u0131kl\u0131yoruz.<\/p>\n\n\n\n<p>Japan&#8217;daki bir e-spor turnuvas\u0131ndan \u00f6d\u00fcl kazand\u0131\u011f\u0131n\u0131zda Japonya&#8217;da vergilendirilece\u011finiz a\u00e7\u0131kt\u0131r, ancak yurtd\u0131\u015f\u0131ndaki bir turnuvadan \u00f6d\u00fcl kazand\u0131\u011f\u0131n\u0131zda durum ne olur?<\/p>\n\n\n\n<p>Gelir Vergisi Yasas\u0131&#8217;n\u0131n (Japon Gelir Vergisi Yasas\u0131) 5. maddesinin 1. f\u0131kras\u0131nda, Japonya&#8217;da ikamet edenlerin gelir vergisi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc oldu\u011fu belirtilir ve gelirin elde edildi\u011fi yerin yurt i\u00e7i ya da yurt d\u0131\u015f\u0131 olmas\u0131na bak\u0131lmaks\u0131z\u0131n, t\u00fcm gelirler Japonya&#8217;da vergilendirilir.<\/p>\n\n\n\n<p>Ancak, yurtd\u0131\u015f\u0131ndaki bir e-spor turnuvas\u0131ndan \u00f6d\u00fcl kazand\u0131\u011f\u0131n\u0131zda, turnuvan\u0131n d\u00fczenlendi\u011fi \u00fclkenin yasalar\u0131na g\u00f6re, \u00f6d\u00fcl\u00fc kazand\u0131\u011f\u0131n\u0131z \u00fclkede de gelir vergisi al\u0131nabilir, yani \u00e7ifte vergilendirme durumu olu\u015fabilir.<\/p>\n\n\n\n<p>Bu nedenle, Gelir Vergisi Yasas\u0131&#8217;n\u0131n (Japon Gelir Vergisi Yasas\u0131) 95. maddesinde &#8220;Yabanc\u0131 Vergi Miktar\u0131 \u0130ndirimi&#8221; adl\u0131 bir d\u00fczenleme belirlenmi\u015ftir.<\/p>\n\n\n\n<p>Bu d\u00fczenleme, o y\u0131l yabanc\u0131 bir yasaya g\u00f6re gelir vergisine denk gelen bir vergi \u00f6dediyseniz, belirli bir miktar\u0131 a\u015fmamak kayd\u0131yla, yabanc\u0131 \u00fclkeye \u00f6denen gelir vergisi miktar\u0131n\u0131 o y\u0131l\u0131n Japonya gelir vergisi miktar\u0131ndan d\u00fc\u015febilece\u011finizi belirtir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ozet_e-Sporlardaki_Odul_Sorunlari_Icin_Avukata_Danisin\"><\/span>\u00d6zet: e-Sporlardaki \u00d6d\u00fcl Sorunlar\u0131 \u0130\u00e7in Avukata Dan\u0131\u015f\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-spor turnuvalar\u0131nda \u00f6d\u00fcl kazan\u0131yorsan\u0131z, kazand\u0131\u011f\u0131n\u0131z \u00f6d\u00fcl miktar\u0131 ve gelir vergisi beyannamesi gelir s\u0131n\u0131fland\u0131rmas\u0131 gibi fakt\u00f6rler g\u00f6z \u00f6n\u00fcnde bulundurularak yan i\u015f olup olmad\u0131\u011f\u0131na karar verilir.<\/p>\n\n\n\n<p>Ana i\u015finizin d\u0131\u015f\u0131nda, e-spor turnuvalar\u0131nda \u00f6d\u00fcl kazanma f\u0131rsat\u0131 olan ki\u015filerin, yan i\u015f olarak sorun olu\u015fturup olu\u015fturmayaca\u011f\u0131 veya endi\u015fe duyulan noktalar\u0131 \u00f6nceden bir avukata dan\u0131\u015fmalar\u0131 \u00f6nerilir.<\/p>\n\n\n\n<p>\u0130lgili Makale: <a href=\"https:\/\/monolith.law\/corporate\/esports-jobs-check-point\" target=\"_blank\" rel=\"noreferrer noopener\">Geni\u015fleyen &#8220;e-Spor Kotas\u0131&#8221; \u0130\u015f \u0130lanlar\u0131, \u0130\u015f S\u00f6zle\u015fmesi \u0130mzalarken Dikkat Edilmesi Gerekenler Nelerdir?[ja]<\/a><\/p>\n\n\n\n<p>\u0130lgili Makale: <a href=\"https:\/\/monolith.law\/corporate\/points-e-sports-contract\" target=\"_blank\" rel=\"noreferrer noopener\">e-Spor Profesyonel Oyuncu S\u00f6zle\u015fmesinin Kontrol Edilmesi Gereken Noktalar[ja]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Buromuz_Tarafindan_Alinan_Onlemler_Hakkinda_Bilgi\"><\/span>B\u00fcromuz Taraf\u0131ndan Al\u0131nan \u00d6nlemler Hakk\u0131nda Bilgi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Monolith Hukuk B\u00fcrosu, \u00f6zellikle IT ve hukuk alanlar\u0131nda y\u00fcksek uzmanl\u0131\u011fa sahip bir hukuk firmas\u0131d\u0131r. B\u00fcromuzda, Tokyo Borsas\u0131&#8217;nda listelenen \u015firketlerden giri\u015fimlere kadar \u00e7e\u015fitli konularda s\u00f6zle\u015fme olu\u015fturma ve inceleme hizmetleri sunmaktay\u0131z. E\u011fer s\u00f6zle\u015fme ile ilgili bir sorununuz varsa, l\u00fctfen a\u015fa\u011f\u0131daki makaleye ba\u015fvurunuz.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/contractcreation\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/contractcreation[ja]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>e-Sporlar, bilgisayar oyunlar\u0131 veya video oyunlar\u0131 gibi ara\u00e7lar\u0131 kullanarak yap\u0131lan yar\u0131\u015fmalar\u0131 spor m\u00fcsabakas\u0131 olarak kabul eden bir kavramd\u0131r. e-Spor sekt\u00f6r\u00fc son y\u0131llarda b\u00fcy\u00fck bir ivme kazanm\u0131\u015f ve  [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":64213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[25,24],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61222"}],"collection":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/comments?post=61222"}],"version-history":[{"count":4,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61222\/revisions"}],"predecessor-version":[{"id":64214,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/posts\/61222\/revisions\/64214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media\/64213"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/media?parent=61222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/categories?post=61222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/tr\/wp-json\/wp\/v2\/tags?post=61222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}