<\u539f\u6587><\/p>\n

I – a que, exercida sobre mat\u00e9rias-primas ou produtos intermedi\u00e1rios, importe na obten\u00e7\u00e3o de esp\u00e9cie nova (transforma\u00e7\u00e3o);
\nII – a que importe em modificar, aperfei\u00e7oar ou, de qualquer forma, alterar o funcionamento, a utiliza\u00e7\u00e3o, o acabamento ou a apar\u00eancia do produto (beneficiamento);
\nIII – a que consista na reuni\u00e3o de produtos, pe\u00e7as ou partes e de que resulte um novo produto ou unidade aut\u00f4noma, ainda que sob a mesma classifica\u00e7\u00e3o fiscal (montagem);
\nIV – a que importe em alterar a apresenta\u00e7\u00e3o do produto, pela coloca\u00e7\u00e3o da embalagem, ainda que em substitui\u00e7\u00e3o da original, salvo quando a embalagem colocada se destine apenas ao transporte da mercadoria (acondicionamento ou reacondicionamento); ou
\nV – a que, exercida sobre produto usado ou parte remanescente de produto deteriorado ou inutilizado, renove ou restaure o produto para utiliza\u00e7\u00e3o (renova\u00e7\u00e3o ou recondicionamento).<\/p>\n

 <\/p>\n

\u3088\u308a\u8a73\u7d30\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u4ed6\u306e\u30c8\u30d4\u30c3\u30af\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u3001\u5f0a\u793e\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304a\u308a\u307e\u3059\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u8d64\u672c\u3001\u306a\u3089\u3073\u306b\u300eWiki Investment\u300f\u306b\u8a18\u8f09\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u3002
\n\u300eWiki Investment\u300f\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u56fd\u30da\u30fc\u30b8\u3001\u6bce\u9031\u3001\u60c5\u5831\u66f4\u65b0\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u6700\u65b0\u60c5\u5831\u3092\u624b\u306b\u5165\u308c\u305f\u3044\u65b9\u306f\u305c\u3072\u3001\u300eWiki Investment\u300f\u306e\u3054\u8cfc\u8aad\u3092\u304a\u30b9\u30b9\u30e1\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f15\u304d\u7d9a\u304d\u7686\u3055\u307e\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002
\n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\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\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\u56de\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u5de5\u696d\u88fd\u54c1\u7a0e\uff08IPI\uff09\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002 \u5de5\u696d\u88fd\u54c1\u7a0e\u306e\u6b63\u5f0f\u540d\u79f0\u306fImposto sobre Produtos I […]","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\/saycDV-ipi","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1520"}],"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=1520"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1520\/revisions"}],"predecessor-version":[{"id":1521,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1520\/revisions\/1521"}],"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=1520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}