\u3053\u3093\u306b\u3061\u306f\u3002
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\n\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u9593\u63a5\u7a0eICMS-ST\u306b\u95a2\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n

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ICMS-ST(Substitui\u00e7\u00e3o Tribut\u00e1ria)\u3068\u306f\u300c\u7d0d\u7a0e\u4ee3\u884c\u5236\u5ea6\u300d\u3092\u610f\u5473\u3057\u30011988\u5e74\u306e\u30d6\u30e9\u30b8\u30eb\u61b2\u6cd5\u7b2c150\u6761\u7b2c7\u9805\u306b\u3066\u5b9a\u3081\u3089\u308c\u3001\u653f\u5e9c\u306b\u3088\u3063\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u898f\u5247\u3067\u3042\u308a\u3001\u3053\u306e\u5236\u5ea6\u306f\u3001\u3042\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u4ed6\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3092\u884c\u3046\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u306fICMS\u3092\u4e8b\u524d\u306b\u5fb4\u53ce\u3059\u308b\u3001\u305d\u308c\u306f\u3064\u307e\u308a\u672c\u6765\u8ab2\u7a0e\u3055\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\uff08\u5546\u54c1\u306e\u642c\u51fa\u6642\u306a\u3069\uff09\u3088\u308a\u3082\u524d\u306b\u5fb4\u53ce\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u60f3\u5b9a\u901a\u308a\u306b\u9032\u307e\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u3092\u8fc5\u901f\u304b\u3064\u512a\u5148\u7684\u306b\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3079\u304d\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u6307\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u6cd5\u4ee4\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u30b9\u30ad\u30fc\u30e0\u306e\u76ee\u7684\u306f\u3001\u3042\u308b\u53d6\u5f15\u306b\u3088\u3063\u3066\u5fb4\u53ce\u3055\u308c\u308b\u3079\u304dICMS\u3092\u3001\u6700\u521d\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u5f8c\u3001\u305d\u3057\u3066\u3001\u305d\u306e\u5f8c\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u672c\u6765\u8ab2\u7a0e\u3055\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u3064\u307e\u308a\u5546\u54c1\u306e\u642c\u51fa\u6642\u306a\u3069\u3088\u308a\u3082\u524d\u306b\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3001\u3068\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u5546\u54c1\u304c\u3001\u3053\u306e\u7d0d\u7a0e\u4ee3\u884c\u5236\u5ea6\u306e\u30b9\u30ad\u30fc\u30e0\u306b\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u88fd\u54c1\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5b9a\u3081\u305f\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3001\u5dde\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u30a2\u30b0\u30ea\u30fc\u30e1\u30f3\u30c8\u3084\u30d7\u30ed\u30c8\u30b3\u30eb\u3001\u6cd5\u4ee4\u3092\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u5b9f\u969b\u306b\u3053\u306e\u7d0d\u7a0e\u4ee3\u884c\u5236\u5ea6\u3092\u5bfe\u8c61\u3068\u3059\u308b\u5546\u54c1\u3092\u8ca9\u58f2\u3001\u3059\u306a\u308f\u3061\u88fd\u9020\u696d\u8005\u3092\u901a\u3058\u3001\u30c7\u30a3\u30b9\u30c8\u30ea\u30d3\u30e5\u30fc\u30bf\u30fc\u3078\u3068\u642c\u51fa\u3059\u308b\u5834\u5408\u3001\u30c7\u30a3\u30b9\u30c8\u30ea\u30d3\u30e5\u30fc\u30bf\u30fc\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u88fd\u9020\u696d\u8005\u304cICMS\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u5b9f\u969b\u306b\u306f\u305d\u306e\u5f8c\u306b\u7d9a\u304f\u53d6\u5f15\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u30c7\u30a3\u30b9\u30c8\u30ea\u30d3\u30e5\u30fc\u30bf\u30fc\u304b\u3089\u5c0f\u58f2\u696d\u8005\u3078\u3001\u5c0f\u58f2\u696d\u8005\u304b\u3089\u6700\u7d42\u6d88\u8cbb\u8005\u3078\u3068\u7d9a\u304fICMS\u3059\u3079\u3066\u3092\u4e8b\u524d\u306b\u5fb4\u53ce\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u3053\u306e\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306b\u95a2\u3057\u3066\u306f\u3001\u305f\u3068\u3048\u305d\u306e\u53d6\u5f15\u304c\u30d6\u30e9\u30b8\u30eb\u56fd\u5916\u304b\u3089\u59cb\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001ICMS\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3001\u3064\u307e\u308a\u3001\u5b9a\u671f\u7684\u304b\u3064\u5546\u696d\u898f\u6a21\u3067\u3001\u88fd\u54c1\u8ca9\u58f2\u3001\u5dde\u30fb\u5e02\u9593\u3067\u306e\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u3084\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u884c\u3063\u3066\u3044\u308b\u6cd5\u4eba\u307e\u305f\u306f\u500b\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/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<\/p>\n

 <\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

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