<\/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\u3053\u308c\u304b\u3089\u306e\u7a0e\u5236\u6539\u9769\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09
\n\u5e74\u91d1\u6539\u9769\uff08Social Security Reform\uff09\u306b\u3064\u3065\u304d\u3001\u30dc\u30eb\u30bd\u30ca\u30ed\u653f\u6a29\u3067\u306f\u3001\u7a0e\u91d1\u6539\u9769\u304c\u304a\u3053\u306a\u308f\u308c\u308b\u3068\u304d\u3044\u3066\u304a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u52d5\u304d\u7b49\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54
\n\u4eca\u73fe\u5728\u3001\u5e74\u91d1\u6539\u9769\u3092\u4e2d\u5fc3\u306b\u9032\u3081\u3066\u304a\u308a\u307e\u3059\u304c\u3001
\n\u7a0e\u91d1\u6539\u9769\uff08Tax reform\uff09\u306b\u3064\u3044\u3066\u30018\u67089\u65e5\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5831\u9053\u3055\u308c\u3066\u304a\u308a\u3001
\n\u7a0e\u5236\u6539\u9769\u306b\u3064\u3044\u3066\u3082\u52d5\u304d\u3092\u307f\u305b\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u7a0e\u5236\u6539\u9769\u306f\u5927\u304d\u306a3\u3064\u306e\u8ef8\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\n
1. PIS, COFINS, IPI\u3092\u7d71\u5408\u3057\u305f\u9023\u90a6\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8a2d\u5b9a<\/li>\n
2. \u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6761\u4ef6\u5909\u66f4<\/li>\n
3. CP \uff08contribui\u00e7\u00e3o sobre pagamentos\uff09\u306e\u8a2d\u5b9a<\/li>\n<\/ol>\n

    <\/p>\n

   1\u3064\u76ee\u306b\u3064\u3044\u3066\u3001
   \n\u793e\u4f1a\u8ca0\u62c5\u91d1\u306e\u3046\u3061\u306e\u3001\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS: Programas de Integra\u00e7\u00e3o Social\uff09\u3084 \u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08COFINS: Contribui\u00e7\u00e3o para Financiamento da Seguridade Social\uff09
   \n\u9023\u90a6\u7a0e\u306e\u3046\u3061\u306e\u3001\u5de5\u696d\u88fd\u54c1\u7a0e\uff08IPI: Imposto sobre Produtos Industrializados\uff09\u304c\u7d71\u5408\u3055\u308c\u3001\u4e00\u7a2e\u306e\u9023\u90a6\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

   \u305d\u3082\u305d\u3082\u3001\u3053\u306e\u7a0e\u5236\u6539\u9769\u306e\u5927\u304d\u306a\u76ee\u7684\u306e1\u3064\u3064\u3068\u3057\u3066\u3001\u8907\u96d1\u5316\u3057\u3066\u3044\u308b\u5236\u5ea6\u3092\u3088\u308a\u3001\u30b7\u30f3\u30d7\u30eb\u306a\u3082\u306e\u306b\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u3044\u3046\u306e\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u305d\u306e1\u3064\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u8907\u6570\u306e\u7a0e\u91d1\u306e\u7d71\u5408\u3068\u3044\u3046\u3053\u306e\u8ef8\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   2\u3064\u76ee\u306b\u3064\u3044\u3066\u3001
   \n\u73fe\u5728\u3067\u306f\u3001\u5e74\u959322,847.76 BRL\uff08\u6708\u984d\u5f53\u305f\u308a\u30011,903.98 BRL\uff09\u4ee5\u4e0b\u306e\u6240\u5f97\u306e\u65b9\u306f\u6240\u5f97\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b\u3068\u3055\u308c\u3001\u3053\u3061\u3089\u306b\u3064\u3044\u3066\u306f\u91d1\u984d\u3092\u5f15\u304d\u4e0a\u3052\u308b\u52d5\u304d\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002
   \n\u307e\u305f\u3001\u4eca\u73fe\u5728\u3001\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u306f27.5%\u3068\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u304c\uff08\u5e74\u9593\u6240\u5f97\u304c55,976.17 BRL\u4ee5\u4e0a\uff09\u3001\u5f15\u304d\u4e0b\u3052\u308b\u52d5\u304d\u3092\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u308c\u3089\u306e\u52d5\u304d\u306b\u3088\u308a\u5fb4\u53ce\u3059\u308b\u91d1\u984d\u304c\u6e1b\u308b\u305f\u3081\u3001\u6559\u80b2\u3084\u5065\u5eb7\u306b\u95a2\u3059\u308b\u63a7\u9664\u3092\u4e00\u90e8\u5ec3\u6b62\u306b\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n

   \u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u30012018\u5e74\u5ea6\u306e\u3082\u306e\u3067\u306f\u3054\u3056\u3044\u307e\u3059\u304c\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u304c\u53c2\u8003\u3068\u306a\u308b\u304b\u3068\u5b58\u3058\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u751a\u3067\u3059\u3002
   \n\u30102018\u5e74\u5ea6\u30d6\u30e9\u30b8\u30eb\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u30b9\u30bf\u30fc\u30c8\u306b\u95a2\u3057\u3066<\/a>\u3011<\/p>\n

    <\/p>\n

   \u6700\u5f8c\u306e3\u3064\u76ee\u3067\u3059\u304c\u3001
   \nCP\uff08contribui\u00e7\u00e3o sobre pagamentos \u76f4\u8a33: \u652f\u6255\u3044\u306b\u5bfe\u3059\u308b\u8ca2\u732e\uff09\u3068\u3044\u3046\u65b0\u3057\u3044\u7a0e\u5236\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u904e\u53bb\u306b\u3042\u3063\u305f\u3001\u66ab\u5b9a\u91d1\u878d\u53d6\u5f15\u8ca0\u62c5\u30fb\u5c0f\u5207\u624b\u7a0e\uff08CPMF: Contribui\u00e7\u00e3o Provis\u00f3ria sobre Movimenta\u00e7\u00e3o Financeira\uff09\u3068\u540c\u69d8\u306b\u3001\u5404\u53d6\u5f15\u3084ATM\u306e\u5f15\u304d\u51fa\u3057\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u30010.5\uff5e0.6\uff05\u306e\u7a0e\u7387\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u306e\u7a0e\u91d1\u5c0e\u5165\u4e88\u5b9a\u306e\u80cc\u666f\u3068\u3057\u3066\u3001\u5fb4\u53ce\u3057\u305f\u5206\u306e\u91d1\u984d\u306f\u3001\u793e\u4f1a\u4fdd\u969c\u3078\u307e\u308f\u3057\u3001\u4f01\u696d\u306e\u7d66\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u73fe\u72b6\u3001\u7a0e\u91d1\u6539\u9769\u306b\u95a2\u3057\u3066\u306f\u3001\u672a\u6c7a\u5b9a\u4e8b\u9805\u3067\u3042\u308a\u3001\u4e0d\u900f\u660e\u306a\u72b6\u6cc1\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u304c\u3001
   \n\u9069\u6642\u6700\u65b0\u306e\u52d5\u304d\u3092\u3054\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u3053\u3061\u3089\u306e\u30d6\u30ed\u30b0\u3067\u3082\u914d\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n

   \u3054\u8cea\u554f\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u307e\u305b\u3002
   \n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/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\u3001\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., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\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\u3053\u308c\u304b\u3089\u306e\u7a0e\u5236\u6539\u9769\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u3044\u305f\u3057\u307e\u3059\u3002   \u8cea\u554f\uff09 \u5e74\u91d1\u6539\u9769\uff08Social Security Reform\uff09\u306b\u3064 […]","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-mB","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1401"}],"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=1401"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1401\/revisions"}],"predecessor-version":[{"id":1978,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1401\/revisions\/1978"}],"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=1401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}