\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306e\u6b66\u7530\u3000\u9ebb\u91cc\u5948\u3067\u3059\uff01<\/span><\/p>\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u7a0e\u5236\u6539\u9769\u304c\u3064\u3044\u306b\u53ef\u6c7a\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30d6\u30e9\u30b8\u30eb\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div>

<\/span>
\n\u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30d6\u30e9\u30b8\u30eb\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/div><\/div><\/span><\/p>\n

\u7a0e\u5236\u6539\u9769\u304c\u3064\u3044\u306b\u53ef\u6c7a<\/h2>\n
\u524d\u56de\u306e\u8a18\u4e8b\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u30d6\u30e9\u30b8\u30eb\u306e\u7a0e\u5236\u6539\u9769\u304c\u3064\u3044\u306b12\u670820\u65e5\u4e0b\u9662\u3067\u3082\u53ef\u6c7a\u3055\u308c\u6b63\u5f0f\u306b\u6539\u61b2\u3068\u306a\u308a\u307e\u3057\u305f\u3002
\n\uff08EMENDA CONSTITUCIONAL N\u00ba 132, DE 20 DE DEZEMBRO DE 2023\uff09<\/p>\n
\u4eca\u56de\u306e\u6539\u61b2\u306b\u306f\u5b9f\u306b20\u5e74\u4ee5\u4e0a\u306e\u6b73\u6708\u3092\u8981\u3057\u307e\u3057\u305f\u3002\u4eca\u307e\u3067\u8907\u96d1\u3067\u7a2e\u985e\u3082\u591a\u304f\u3001\u53d6\u308a\u6271\u3044\u304c\u7169\u96d1\u306b\u306a\u308a\u304c\u3061\u3067\u3042\u3063\u305f\u30d6\u30e9\u30b8\u30eb\u306e\u7a0e\u5236\u304c\u3088\u3046\u3084\u304f\u7c21\u7d20\u5316\u3055\u308c\u308b\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u4eca\u56de\u306e\u6539\u9769\u3067\u306f\u3001\u73fe\u5728\u306e\u7269\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u5927\u5e45\u306b\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n
\u73fe\u884c\u306e\u8907\u6570\u3042\u308b\u9593\u63a5\u7a0e\u3092\u3001\u2460\u9023\u90a6\u30ec\u30d9\u30eb\u306e\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u8ca0\u62c5\u91d1\uff08CBS\uff09\u3068\u2461\u5dde\u304a\u3088\u3073\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u7a0e(IBS)\u306e\u4e8c\u7a2e\u985e\u306e\u4ed8\u52a0\u52a0\u4fa1\u5024\u7a0e\uff08IVA\uff09\u306b\u7f6e\u304d\u63db\u308f\u308a\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308b\u4e8b\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n
\u4e0a\u8a18\u306b\u4f34\u3044\u73fe\u884c\u306e\u5236\u5ea6\u3067\u3042\u308b\u5dde\u7a0e\u306e\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ICMS\uff09\u3001\u5e02\u7a0e\u306e\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ISS\uff09\u3001\u9023\u90a6\u7a0e\u306e\u5de5\u696d\u88fd\u54c1\u7a0e\uff08IPI\uff09\u30012\u7a2e\u985e\u306e\u9023\u90a6\u793e\u4f1a\u4fdd\u969c\u8ca0\u62c5\u91d1\u3067\u3042\u308b\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u3068\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08Cofins\uff09\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002<\/p>\n
\u5177\u4f53\u7684\u306b\u306f\u3001ICMS\u3068ISS\u306e\u4ee3\u66ff\u3068\u3057\u3066\u3001IBS\u3092\u3001IPI\u3001PIS\u3001Cofins\u306e\u4ee3\u66ff\u3068\u3057\u3066\u3001CBS\u3092\u65b0\u8a2d\u3057\u307e\u3059\u3002<\/p>\n
\u305f\u3060\u3057\u3001\u4eca\u56de\u3001\u516c\u5e03\u3055\u308c\u305f\u61b2\u6cd5\u6539\u6b63\u6cd5\u3067\u306f\u3001IPI\u306f\u5b8c\u5168\u306b\u306f\u5ec3\u6b62\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002
\n\u8a73\u7d30\u306f\u3001\u73fe\u5728\u3001\u5be9\u8b70\u4e2d\u3067\u3059\u3002
\n\u5206\u304b\u308a\u6b21\u7b2c\u3001\u8ffd\u3063\u3066\u3053\u3061\u3089\u3067\u3082\u66f4\u65b0\u3057\u307e\u3059\u3002<\/p>\n
1\u67081\u65e5\u304b\u3089\u306f\u79fb\u8ee2\u4fa1\u683c\u306e\u30eb\u30fc\u30eb\u5909\u66f4\u3082\u3042\u308a\u30012024\u5e74\u306f\u30d6\u30e9\u30b8\u30eb\u306e\u7a0e\u5236\u304b\u3089\u306f\u76ee\u3092\u96e2\u305b\u306a\u30441\u5e74\u306b\u306a\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n
\u3010\u60c5\u5831\u5143\u3011<\/p>\n
Emenda Constitucional n\u00ba 132 (planalto.gov.br)<\/p>\n
\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d6\u30e9\u30b8\u30eb\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089
\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
$\"\"$ <\/a><\/p>\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n

<\/h2>\n
<\/h2>\n
\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n
$\"\"$ <\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n
\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c
\n\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span>
\n\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c
\n\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span>
\n\u305d\u3093\u306a<\/span>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n
\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591627\u30ab\u56fd44\u62e0\u70b9\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001<\/span>
\n\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
\n<\/span>
\n\u306a\u3093\u3068\uff01\u4eca\u306a\u3089\u3001\u300cWiki Investment\u300d\u306b\u4f1a\u54e1\u767b\u9332\u3059\u308b\u3068\u3001<\/span><\/span><\/strong><\/span>
\n10\u4e07\u5186\u76f8\u5f53\u306e\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u60c5\u5831\u304c\u95b2\u89a7\u3067\u304d\u308b\u6709\u6599\u4f1a\u54e1\u3092
\n24\u6642\u9593\u9650\u5b9a\u3067\u7121\u6599\u304a\u8a66\u3057\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\uff01<\/span><\/strong><\/span>
\n<\/span>
\n24\u6642\u9593\u7121\u6599\u306710\u4e07\u5186\u76f8\u5f53\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u3067\u3001
\n\u3053\u306e\u30c1\u30e3\u30f3\u30b9\u306b\u305c\u3072\u6709\u76ca\u306a\u60c5\u5831\u30920\u5186\u3067GET\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
\u30fb24\u6642\u9593\u9650\u5b9a\u7121\u6599\u4f1a\u54e1\u3078\u306e\u3054\u767b\u9332\u306f\u3053\u3061\u3089<\/span><\/a><\/strong><\/p>\n
\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\n
$\"\"$ <\/a><\/p>\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n
\u30fb<\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span>
\n\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/p>\n
\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span>
\n\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001
\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span>
\n\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n
\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n
\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n
\n
$\"\"$ <\/p>\n
\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0
\n\u6b66\u7530\u3000\u9ebb\u91cc\u5948<\/span><\/p>\n
\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
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