<\/p>\n

\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u7530\u6751\u5f69\u7d00\u3067\u3059\u3002
\n\u4eca\u9031\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u4f53\u7cfb\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3057\u3066-1\/4\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u306b\u304a\u3044\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u3001\u3082\u3057\u304f\u306f\u30d6\u30e9\u30b8\u30eb\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u500b\u4eba\u307e\u305f\u306f\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u3068\u53d6\u5f15\u3092\u958b\u59cb\u3059\u308b\u5834\u5408\u3001\u5fc5\u305a\u7a0e\u91d1\u306e\u554f\u984c\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306f\u3001\u4ed6\u56fd\u3068\u6bd4\u8f03\u3057\u3066\u3082\u8907\u96d1\u3067\u3042\u308b\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u8a8d\u8b58\u306e\u3082\u3068\u3001\u6ce8\u610f\u6df1\u304f\u53d6\u5f15\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u5f8c\u3067\u601d\u308f\u306c\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u7a0e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4eca\u56de\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25cf\u7a0e\u52d9\u4f53\u5236
\n\u30d6\u30e9\u30b8\u30eb\u306e\u7a0e\u5236\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u7ba1\u8f44\u306e\u30c7\u30b8\u30bf\u30eb\u7c3f\u8a18\u516c\u5171\u30b7\u30b9\u30c6\u30e0\uff1aSistema P\u00fablico de Escritura\u00e7\u00e3o Digital\uff08\u4ee5\u4e0b\u3001SPED\uff09\u304c\u305d\u306e\u4e2d\u5fc3\u3068\u306a\u308a\u904b\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u306f\u7a0e\u53ce\u78ba\u4fdd\u3092\u9806\u8abf\u306b\u9032\u3081\u3066\u3044\u307e\u3059\u3002\u901a\u5e38\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5bfe\u3059\u308bSPED\uff08\u901a\u79f0SEPD Fiscal\uff09\u306f\u9023\u90a6\u7a0e\u306e\u7533\u544a\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d6\u30e9\u30b8\u30eb\u306e\u79df\u7a0e\u6cd5\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u61b2\u6cd5\u3001\u901a\u5e38\u6cd5\u4ee4\u3001\u88dc\u8db3\u6cd5\u4ee4\u3001\u6cd5\u4ee4\u30b3\u30fc\u30c9\u306a\u3069\u306e\u968e\u5c64\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u3001\u65e5\u672c\u306e\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u7a0e\u76ee\u5358\u4f4d\u3067\u672c\u6cd5\u3001\u65bd\u884c\u4ee4\u3001\u65bd\u884c\u898f\u5247\u3001\u901a\u9054\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3068\u985e\u4f3c\u3057\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u624b\u9806\u3001\u7f70\u5247\u306a\u3069\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u306e\u5b9a\u3081\u308b\u5404\u6cd5\u5f8b\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u500b\u5225\u5177\u4f53\u7684\u306a\u53d6\u6271\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u7a0e\u6cd5\u7d30\u5247\u3067\u898f\u5b9a\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u79df\u7a0e\u6cd5\u306b\u304b\u304b\u308f\u308b\u8af8\u898f\u5b9a\u306b\u3042\u308b\u3001\u5927\u7d71\u9818\u304b\u3089\u306e\u66ab\u5b9a\u63aa\u7f6e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u8a73\u7d30\u306a\u7a0e\u7387\u3084\u305d\u306e\u53d6\u6271\u304c\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u66ab\u5b9a\u63aa\u7f6e\u306f1 2 0\u65e5\u4ee5\u5185\u306b\u7acb\u6cd5\u5316\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u56fd\u7a0e\u30b3\u30fc\u30c9\uff08the National Tax Code\uff0fCTN\uff1aC\u00f3digo Tribut\u00e1rio Nacional\uff0fLEI N\u00ba 5.172,de 25.10.1966\uff09\u306b\u3088\u308c\u3070\u3001\u5e83\u7fa9\u306b\u306f\u300cTRIBUTOS\uff08\u8ca2\u732e\uff09\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3001\u540c\u6cd5CTN5\u6761\u306b\u3088\u3063\u3066\u3001\u2460\u7a0e\u91d1\uff08Impostos\uff09\u3001\u2461\u653f\u5e9c\u6a29\u529b\u306b\u3088\u3063\u3066\u8ab2\u3055\u308c\u308b\u8cbb\u7528\u3001\u3082\u3057\u304f\u306f\u3001\u5b9f\u969b\u3082\u3057\u304f\u306f\u6f5c\u5728\u7684\u306b\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u4f9b\u4e0e\u3001\u51e6\u5206\u3055\u308c\u308b\u516c\u7684\u30b5\u30fc\u30d3\u30b9\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u8cbb\u7528\uff08Taxas, cobradas em raz\u00e3o do exerc\u00edcio do poder de policia ou pela utiliza\u00e7\u00e3o, efetiva ou potencial, de servi\u00e7os p\u00fablicos espec\u00edficos e divis\u00edveis, prestados ao contribuinte ou postos \u00e0 sua disposi\u00e7\u00e3o\uff09\u3001\u2462\u653f\u5e9c\u904b\u55b6\u306e\u5411\u4e0a\u306b\u5bfe\u3059\u308b\u8ca2\u732e\u91d1\uff08Contribui\u00e7\u00e3o de melhoria, decorrente de obras p\u00fablicas.\uff09\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08TRIBUTOS\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u65e5\u4e00\u89a7\u3068\u3057\u3066\u63b2\u8f09\u3044\u305f\u3057\u307e\u3059\uff09<\/p>\n

 <\/p>\n

 <\/p>\n

\u203b\uff09\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u539f\u6587\u304b\u3089\u306e\u7ffb\u8a33\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u76f4\u8a33\u3068\u306a\u308a\u307e\u3059\u305f\u3081\u3001\u8a33\u6587\u306b\u5bfe\u3059\u308b\u89e3\u91c8\u306b\u76f8\u9055\u304c\u3042\u308b\u5834\u5408\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9
\n\u7530\u6751\u5f69\u7d00<\/p>\n

<\/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","protected":false},"excerpt":{"rendered":"  \u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u7530\u6751\u5f69\u7d00\u3067\u3059\u3002 \u4eca\u9031\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u4f53\u7cfb\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3057\u3066-1\/4\u8a18\u8f09\u3057\u307e\u3059\u3002   \u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u306b\u304a\u3044\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u3001\u3082\u3057\u304f\u306f\u30d6 […]","protected":false},"author":1,"featured_media":1310,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/06\/zeimu-e1559539948924.png?fit=1165%2C869&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-ju","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1208"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=1208"}],"version-history":[{"count":6,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1208\/revisions"}],"predecessor-version":[{"id":1960,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1208\/revisions\/1960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1310"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=1208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}