\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d6\u30e9\u30b8\u30eb\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\u3066-2\/4\u8a18\u8f09\u3057\u307e\u3059\u3002<\/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

\u25cf\u7a0e\u52d9\u4f53\u5236
\n\u2460\u7a0e\u91d1\uff08Impostos\uff09\u306b\u5206\u985e\u3055\u308c\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\u3001\u8ab2\u7a0e\u4e3b\u4f53\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u300c\u9023\u90a6\u7a0e\u300d\u3068\u300c \u5730\u65b9\u7a0e\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u4e3b\u4f53\u3068\u306f\u3001\u7a0e\u91d1\u3092\u8ab2\u3059\u4e3b\u4f53\u306e\u3053\u3068\u3067\u3001\u56fd\uff08\u9023\u90a6\u653f\u5e9c\uff09\u3084\u5dde\u3001\u5e02\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u306e\u7a0e\u91d1\u306e\u591a\u304f\u306f\u9023\u90a6\u7a0e\u3067\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u91d1\u878d\u53d6\u5f15\u7a0e\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5730\u65b9\u7a0e\u306f\u3001\u5dde\u7a0e\u3068\u5e02\u7a0e\u306e2\u3064\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08\u4ee5\u4e0b\u3001ICMS\uff09\u306e\u3088\u3046\u306a\u5dde\u30ec\u30d9\u30eb\u3067\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306b\u985e\u4f3c\u3057\u305f\u7a0e\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5e02\u7a0e\u306e\u30ec\u30d9\u30eb\u3067\u3082\u30b5\u30fc\u30d3\u30b9\u7a0e\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u5dde\u7a0e\u30fb\u5e02\u7a0e\u306e\u6982\u8981\u3084\u9069\u7528\u65b9\u6cd5\u306f\u3001\u5404\u5dde\u306e\u6cd5\u5f8b\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5dde\u3084\u5730\u65b9\u884c\u653f\u306b\u3088\u308a\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002
\n\u5dde\u7a0e\u3084\u5e02\u7a0e\u306e\u591a\u304f\u306f\u3001\u4e0a\u8ff0\u306eSPED\u3067\u306f\u306a\u304f\u3001GIA\uff08Guia Nacional de Informa\u00e7\u00e3o e Apura\u00e7\u00e3o\uff09\u7b49\u306e\u5dde\u3084\u5e02\u304c\u7ba1\u7406\u3059\u308b\u500b\u5225\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\uff08GIA\u306f\u901a\u5e38ICMS\u7b49\u306e\u5dde\u7a0e\u306b\u5bfe\u3057\u3066\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n

\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\u3001\u62c5\u7a0e\u8005\u3068\u7d0d\u7a0e\u8005\u3068\u3044\u3046\u533a\u5206\u3092\u7528\u3044\u3066\u3001\u76f4\u63a5\u7a0e\u3068\u9593\u63a5\u7a0e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u76f4\u63a5\u7a0e\u3068\u306f\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u300c\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u7d0d\u7a0e\u8005\uff09\u300d\u3068\u3001\u7a0e\u91d1\u3092\u5b9f\u969b\u306b\u8ca0\u62c5\u3059\u308b\u300c\u62c5\u7a0e\u8005\u300d\u304c\u540c\u3058\u3067\u3042\u308b\u7a0e\u91d1\u3092\u3044\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3044\u3066\u306f\u6240\u5f97\u7a0e\u3001\u7279\u5225\u8ca1\u6e90\u7a0e\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u9593\u63a5\u7a0e\u3068\u306f\u3001\u76f4\u63a5\u7a0e\u3068\u7570\u306a\u308a\u3001\u300c\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u7d0d\u7a0e\u8005\uff09\u300d\u3068\u5b9f\u969b\u306b\u8ca0\u62c5\u3059\u308b\u300c\u62c5\u7a0e\u8005\u300d\u304c\u7570\u306a\u308b\u7a0e\u91d1\u3092\u3044\u3044\u307e\u3059\u3002\u7a0e\u91d1\u306e\u8ca0\u62c5\u8005\u304c\u76f4\u63a5\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3092\u901a\u3058\u3066\u9593\u63a5\u7684\u306b\u56fd\u306b\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001 \u9593\u63a5\u7a0e\u3068\u547c\u3070\u308c\u307e\u3059\u3002ICMS\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n

\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u3001\u53d6\u5f15\u306b\u3064\u3044\u3066\u3055\u307e\u3056\u307e\u306a\u7a0e\u91d1\u306e\u554f\u984c\u304c\u304b\u304b\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4e8b\u524d\u306b\u691c\u8a0e\u3059\u3079\u304d\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002
\n– \u53d6\u5f15\u56fd\u3068\u306e \u79df\u7a0e\u6761\u7d04\u306e\u6709\u7121\u3001\u5185\u5bb9\u306b\u3064\u3044\u3066\u306e\u78ba\u8a8d
\n– \u73fe\u5730\u56fd\u306e\u7a0e\u5236\u306e\u628a\u63e1\uff08\u3069\u3046\u3044\u3063\u305f\u7a0e\u76ee\u3001\u5185\u5bb9\u306e\u7a0e\u91d1\u304c\u5b58\u5728\u3059\u308b\u304b\uff09
\n– \u6295\u8cc7\u306b\u5bfe\u3059\u308b\u512a\u9047\u5236\u5ea6\u7b49\u306e\u6709\u7121\u3001\u305d\u306e\u5185\u5bb9\u30fb\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5236\u5ea6\uff08\u53d6\u5f15\u3092\u884c\u3046\u306b\u5f53\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u3042\u308b\u304b\uff09
\n– \u73fe\u5730\u56fd\u3067\u751f\u307f\u51fa\u3055\u308c\u305f\u5229\u76ca\u306e\u9084\u6d41\u30b9\u30ad\u30fc\u30e0<\/p>\n

\u73fe\u5730\u306b\u62e0\u70b9\u3092\u8a2d\u3051\u305a\u306b\u65e5\u672c\u304b\u3089\u8f38\u51fa\u8ca9\u58f2\u3001\u4ee3\u7406\u5e97\u3092\u901a\u3058\u305f\u4e8b\u696d\u6d3b\u52d5\u306a\u3069\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u3057\u3066\u304f\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3082\u5c11\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u73fe\u5730\u306b\u62e0\u70b9\u3092\u8a2d\u3051\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u5185\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u3001\u4e0a\u8ff0\u306e\u30d6\u30e9\u30b8\u30eb\u306e\u79df\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e0b\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300cTRIBUTOS\uff08\u8ca2\u732e\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u9069\u5b9c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9806\u5b88\u306e\u305f\u3081\u3001\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/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\u30d6\u30e9\u30b8\u30eb\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\u3066-2\/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\u30e9\u30b8\u30eb\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u500b\u4eba\u307e\u305f\u306f\u30d6\u30e9\u30b8\u30eb\u4f01 […]","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-jN","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1227"}],"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=1227"}],"version-history":[{"count":4,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1227\/revisions"}],"predecessor-version":[{"id":1961,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1227\/revisions\/1961"}],"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=1227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}