\u305d\u308c\u306b\u4f34\u3044\u3001\u4ee5\u524d\u767a\u884c\u3055\u308c\u3066\u3044\u305f\u500b\u5225\u901a\u9054\u3067\u3042\u308b<\/span>SRO<\/span>\u306f\u5168\u3066\u30ad\u30e3\u30f3\u30bb\u30eb\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u65b0<\/span>VAT<\/span>\u6cd5\u306b\u3088\u308a\u3001\u8f38\u5165\u6642\u306b\u304b\u304b\u308b<\/span>VAT<\/span>\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n \u3010<\/span>VAT1991(<\/span>\u4ee5\u524d\u306e\u3082\u306e<\/span>)<\/span>\u3011<\/span><\/strong><\/p>\n ATV: Advance Trade VAT<\/span><\/p>\n 5%<\/span>\u306e\u524d\u6255\u3044\u7a0e\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/span>(<\/span>\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u54c1\u76ee\u3082\u3042\u308a<\/span>)<\/span><\/p>\n \u3010<\/span>VAT2012(2019<\/span>\u5e74<\/span>7<\/span>\u6708<\/span>1<\/span>\u65e5\u3088\u308a\u9069\u7528<\/span>)<\/span>\u3011<\/span><\/strong><\/p>\n AT: Advance Tax on Import<\/span><\/p>\n \u5168\u3066\u306e\u54c1\u76ee\u304c\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n \u6cd5\u5f8b\u4e0a\u3001\u8f38\u5165\u6642\u306b\u652f\u6255\u3063\u305f<\/span>AT<\/span>\u306f\u3001<\/span>2<\/span>\u304b\u6708\u4ee5\u5185\u306b\u9084\u4ed8\u3082\u3057\u304f\u306f\u4eee\u53d7<\/span>VAT<\/span>\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3044\u3066\u9084\u4ed8\u8acb\u6c42\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u96e3\u6613\u5ea6\u304c\u9ad8\u3044\u305f\u3081\u9084\u4ed8\u306f\u73fe\u5b9f\u306b\u306f\u884c\u308f\u308c\u306a\u3044\u3068\u8003\u3048\u3001\u4e88\u7b97\u3092\u7d44\u3080\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n Tokyo Consulting Firm Limited <\/p>\n \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"2019\u5e747\u67081\u65e5\u3088\u308a\u3001\u4ee5\u524d\u306eVAT1991\u306b\u4ee3\u308f\u308aVAT2012\u304c\u9069\u7528\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u305d\u308c\u306b\u4f34\u3044\u3001\u4ee5\u524d\u767a\u884c\u3055\u308c\u3066\u3044\u305f\u500b\u5225\u901a\u9054\u3067\u3042\u308bSRO\u306f\u5168\u3066\u30ad\u30e3\u30f3\u30bb\u30eb\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u65b0VAT\u6cd5\u306b\u3088\u308a\u3001\u8f38\u5165\u6642\u306b\u304b\u304b\u308bV 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