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\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<\/p>\n

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\n\u30d6\u30e9\u30b8\u30eb\u306b\u3082\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u304c\u65e5\u306b\u65e5\u306b\u51fa\u3066\u304d\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u7686\u3055\u307e\u3001\u307e\u305a\u306f\u5b89\u5168\u3068\u5065\u5eb7\u7ba1\u7406\u3092\u7b2c\u4e00\u306b\u304a\u904e\u3054\u3057\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u5dde\u7a0e\u306e\u4e00\u90e8\u306b\u95a2\u3057\u307e\u3057\u3066\u3001\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u652f\u6255\u3044\u306e\u5ef6\u671f\u3092\u3001\u5148\u65e53\u670818\u65e5\u306b\u5f53\u5c40\u304c\u30a2\u30ca\u30a6\u30f3\u30b9\u3044\u305f\u3057\u307e\u3057\u305f\u306e\u3067\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002
\n\u73fe\u6642\u70b9\u3067\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001ISS\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3068ICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u73fe\u5728\u30a2\u30ca\u30a6\u30f3\u30b9\u3055\u308c\u3066\u3044\u308b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u91d1\u306e\u8a72\u5f53\u6708\u3068\u671f\u9650\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n

\u8a72\u5f53\u6708<\/strong><\/td>\n	\u901a\u5e38\u306e\u7a0e\u91d1\u652f\u6255\u671f\u65e5<\/strong><\/td>\n	\u5909\u66f4\u5f8c\u306e\u652f\u6255\u671f\u65e5<\/strong><\/td>\n<\/tr>\n
2020\u5e743\u6708<\/td>\n	2020\u5e744\u6708<\/td>\n	2020\u5e7410\u6708<\/td>\n<\/tr>\n
2020\u5e744\u6708<\/td>\n	2020\u5e745\u6708<\/td>\n	2020\u5e7411\u6708<\/td>\n<\/tr>\n
2020\u5e745\u6708<\/td>\n	2020\u5e746\u6708<\/td>\n	2020\u5e7412\u6708<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u306a\u304a\u3001\u539f\u6587\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306eURL\u3088\u308a\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002 \nhttp:\/\/www.in.gov.br\/en\/web\/dou\/-\/resolucao-n-152-de-18-de-marco-de-2020-248649668<\/a><\/p>\n  <\/p>\n \u4eca\u5f8c\u3082\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4ed6\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3082\u3001\u652f\u6255\u671f\u65e5\u306e\u5ef6\u671f\u304c\u30a2\u30ca\u30a6\u30f3\u30b9\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u3002 \n\u5f0a\u793e\u3082\u53ef\u80fd\u306a\u9650\u308a\u30aa\u30f3\u30bf\u30a4\u30e0\u3067\u3001\u60c5\u5831\u3092\u5171\u6709\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n  <\/p>\n \u5404\u90e8\u7f72\u3084\u30c1\u30fc\u30e0\u3067\u6c7a\u3081\u305f\u76ee\u6a19\u3092\u304d\u3061\u3093\u3068\u305d\u306e\u90e8\u7f72\u3084\u30c1\u30fc\u30e0\u5185\u3067\u5171\u6709\u3001\u305d\u3057\u3066\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u6e96\u5099\u306f\u9032\u3093\u3067\u3044\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n \u3082\u3057\u3001\u4f1a\u793e\u5168\u4f53\u306e\u76ee\u6a19\u306f\u3042\u308b\u7a0b\u5ea6\u6c7a\u307e\u3063\u305f\u304c\u305d\u3053\u304b\u3089\u306e\u843d\u3068\u3057\u8fbc\u307f\u304c\u307e\u3060\u3067\u304d\u3066\u3044\u306a\u3044\u30fb\u30fb\u30fb\u3000\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u3057\u305f\u3089\u305c\u3072\u3001\u5f0a\u793e\u306b\u4e00\u5ea6\u304a\u58f0\u304c\u3051\u304f\u3060\u3055\u3044\uff01 \n\u7121\u6599\u3067\u5f0a\u793e\u304c\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u3092\u884c\u3046\u4f1a\u8b70\u3092\u901a\u3058\u3066\u3001\u4eca\u306e\u72b6\u6cc1\u3092\u5909\u3048\u30014\u6708\u304b\u3089\u826f\u3044\u30b9\u30bf\u30fc\u30c8\u3092\u4e00\u7dd2\u306b\u5207\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\uff01\uff01<\/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\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u306b\u3088\u308b\u7a0e\u91d1\u652f\u6255\u671f\u65e5\u306e\u5ef6\u671f\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u30d6\u30e9\u30b8\u30eb\u306b\u3082\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u304c\u65e5\u306b\u65e5\u306b\u51fa\u3066\u304d\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u7686 […]","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-oO","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1538"}],"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=1538"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1538\/revisions"}],"predecessor-version":[{"id":1539,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/1538\/revisions\/1539"}],"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=1538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=1538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=1538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}