\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\u8896\u5c71 \u5927\u8f1d<\/span>\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\u30d6\u30e9\u30b8\u30eb Simples National 2026\u5e749\u6708\u9078\u629e\uff5c
\n\u300c\u4f55\u3082\u3057\u306a\u3044\u300d\u3082\u9078\u629e\u306b\u306a\u308b\u91cd\u8981\u306a\u7406\u7531\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

\u30d6\u30e9\u30b8\u30eb Simples National 2026\u5e749\u6708\u9078\u629e\uff5c
\n\u300c\u4f55\u3082\u3057\u306a\u3044\u300d\u3082\u9078\u629e\u306b\u306a\u308b\u91cd\u8981\u306a\u7406\u7531<\/h2>\n
\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7 \u30d6\u30e9\u30b8\u30eb\u62e0\u70b9\u3067\u3059\u3002
\n\u300cSimples National\u306f\u3044\u3064\u30821\u6708\u306b\u66f4\u65b0\u3057\u3066\u3044\u308b\u304b\u3089\u30019\u6708\u306f\u95a2\u4fc2\u306a\u3044\u306e\u3067\u306f\uff1f\u300d\u5b9f\u306f\u30012026\u5e74\u306f\u305d\u306e\u5e38\u8b58\u304c\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002
\n2026\u5e744\u670817\u65e5\u306b\u516c\u5e03\u3055\u308c\u305fResolu\u00e7\u00e3o CGSN n\u00ba 186\/2026\uff08Receita Federal \/ Comit\u00ea
\nGestor do Simples Nacional\uff09\u306b\u3088\u308a\u30012027\u5e74\u5ea6\u306eSimples National\u9078\u629e\u671f\u9650\u304c2026\u5e749\u6708
\n1\u301c30\u65e5\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u5f93\u6765\u306e\u300c1\u6708\u9078\u629e\u300d\u306f\u5ec3\u6b62\u3067\u3059\u3002
\n\u3055\u3089\u306b\u3001\u3053\u306e9\u6708\u306e30\u65e5\u9593\u306b\u306f\u3001\u3082\u3046\u4e00\u3064\u306e\u91cd\u8981\u306a\u9078\u629e\u304c\u91cd\u306a\u308a\u307e\u3059\u3002\u7a0e\u5236\u6539\u9769\u3067\u65b0\u305f\u306b\u5c0e
\n\u5165\u3055\u308c\u308bCBS\u30fbIBS\u3092Simples National\u306e\u4e00\u62ec\u30dc\u30ec\u30fc\u30c8\uff08DAS\uff09\u3067\u6255\u3046\u304b\u3001\u5225\u9014\u7533\u544a\u3059\u308b\u304b
\n\u3092\u6c7a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u9078\u629e\u3092\u898b\u9003\u3059\u3068\u30012027\u5e741\u6708\u304b\u3089\u81ea\u52d5\u7684\u306bDAS\u5185\u3067\u306e\u652f\u6255
\n\u3044\u304c\u7d9a\u304d\u307e\u3059\u3002
\n\u672c\u8a18\u4e8b\u3067\u306f\u3001Receita Federal\u306e\u516c\u5f0f\u60c5\u5831\u3092\u3082\u3068\u306b\u3001
\n\u2460\u306a\u305c9\u6708\u306b\u306a\u3063\u305f\u306e\u304b
\n\u24612\u3064\u306e\u9078\u629e\u3068\u306f\u4f55\u304b
\n\u2462\u4eca\u304b\u3089\u4f55\u3092\u6e96\u5099\u3059\u3079\u304d\u304b\u3092\u3001\u3067\u304d\u308b\u3060\u3051\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n
1. \u307e\u305a\u300c3\u5206\u3067\u308f\u304b\u308b\u300d\u5168\u4f53\u50cf
\n\uff1a9\u6708\u306b\u6c7a\u3081\u308b\u300c2\u3064\u306e\u3053\u3068\u300d
\n2026\u5e749\u67081\u301c30\u65e5\u306e\u3042\u3044\u3060\u306b\u3001Simples National\u52a0\u5165\u4f01\u696d\u306f\u4ee5\u4e0b\u306e2\u3064\u3092\u6c7a\u3081\u307e\u3059\u3002
\n\u6c7a\u3081\u308b\u3053\u3068 \u9078\u629e\u80a2 \u4f55\u3082\u3057\u306a\u304b\u3063\u305f\u3089\uff1f
\n2027\u5e74\u3082Simples National
\n\u3092\u7d9a\u3051\u308b\u304b<\/p>\n
\u2460\u7d99\u7d9a<\/p>\n
\u2461\u8131\u9000 \u81ea\u52d5\u7d99\u7d9a\uff08\u7d99\u7d9a\u306a\u3089\u4f55\u3082\u3057\u306a\u304f\u3066OK\uff09<\/p>\n
CBS\u30fbIBS\u3092\u3069\u3046\u3084\u3063\u3066\u6255\u3046\u304b<\/p>\n
\u2460DAS\u5185\uff08\u4e00\u62ec\uff09<\/p>\n
\u2461DAS
\n\u5916\uff08\u5225\u9014\u7533\u544a\uff09<\/p>\n
\u81ea\u52d5\u7684\u306bDAS\u5185\uff08\u4e00\u62ec\uff09\u306b\u306a\u308b<\/p>\n
\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c2\u3064\u76ee\u306e\u9078\u629e\uff08CBS\u30fbIBS\uff09\u306f\u3001\u4f55\u3082\u3057\u306a\u3051\u308c\u3070DAS\u5185\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u70b9\u3067
\n\u3059\u3002DAS\u5916\uff08\u5225\u9014\u7533\u544a\uff09\u3092\u9078\u3073\u305f\u3044\u5834\u5408\u3060\u3051\u30019\u6708\u4e2d\u306b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n
\uff1a\u306a\u305c1\u6708\u304b\u30899\u6708\u306b\u5909\u308f\u3063\u305f\u306e\u304b
\n\u30d6\u30e9\u30b8\u30eb\u3067\u306f2020\u5e74\u4ee3\u304b\u3089\u300c\u7a0e\u5236\u6539\u9769\uff08Reforma Tribut\u00e1ria\uff09\u300d\u304c\u9032\u3093\u3067\u304a\u308a\u3001<\/p>\n
PIS\u30fbCOFINS\u30fbICMS\u30fbISS\u3068\u3044\u30464\u3064\u306e\u7a0e\u304c\u3001CBS\uff08\u9023\u90a6\uff09\u3068IBS\uff08\u5dde\u30fb\u5e02\u533a\u753a\u6751\uff09\u3068\u3044
\n\u30462\u3064\u306e\u65b0\u3057\u3044\u7a0e\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u30022027\u5e74\u304b\u3089\u3053\u306e\u5207\u308a\u66ff\u3048\u304c\u672c\u683c\u7684\u306b\u59cb\u307e\u308a\u307e\u3059\u3002
\n\u3053\u306e\u65b0\u3057\u3044\u7a0e\u5236\u306b\u5408\u308f\u305b\u3066\u3001Simples National\u52a0\u5165\u4f01\u696d\u304c\u300c\u3069\u306e\u65b9\u5f0f\u3067\u6255\u3046\u304b\u300d\u30921\u6708\u3088\u308a\u524d
\n\uff08\u524d\u5e749\u6708\uff09\u306b\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u751f\u3058\u305f\u306e\u3067\u3059\u30021\u6708\u306b\u9078\u629e\u3057\u3066\u3044\u3066\u306f\u3001\u3059\u3067\u306b\u65b0\u7a0e\u5236\u304c\u52d5\u304d\u51fa
\n\u3057\u305f\u5f8c\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3067\u3059\u3002
\n\uff1a\u3053\u308c\u307e\u3067\u3068\u4f55\u304c\u5909\u308f\u308b\u306e\u304b
\n\u9805\u76ee \u3053\u308c\u307e\u3067\uff08\u301c2025\u5e74\uff09<\/p>\n
2026\u5e749\u6708\u304b\u3089<\/p>\n
\u9078\u629e\u671f\u9593 \u6bce\u5e741\u67081\u301c31\u65e5 2026\u5e74\u306f9\u67081\u301c30\u65e5\uff082027\u5e74\u5ea6\u5206\uff09
\n\u52b9\u529b\u767a\u751f \u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u3089 2027\u5e741\u67081\u65e5\u304b\u3089
\n\u65b0\u3057\u3044\u9078\u629e\u4e8b\u9805 \u306a\u3057 CBS\u30fbIBS\u3092DAS\u5185\u304bDAS\u5916\u304b\u3092\u540c\u6642\u306b\u9078\u629e
\n\u53d6\u6d88\u671f\u9650 1\u6708\u672b\u307e\u3067 2026\u5e7411\u6708\u672b\u307e\u3067\u53d6\u6d88\u53ef\u80fd
\nMEI\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\uff09<\/p>\n
\u6bce\u5e741\u6708\u306b\u9078\u629e \u5909\u66f4\u306a\u3057\u3002\u4eca\u56de\u306e\u65b0\u30eb\u30fc\u30eb\u306f\u5bfe\u8c61\u5916<\/p>\n
\u307e\u3068\u3081
\n\u300c9\u6708\u306b\u4f55\u304b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u306e\u306fDAS\u5916\u3092\u9078\u3073\u305f\u3044\u4f01\u696d\u3067\u3059\u3002Simples National\u3092\u7d99\u7d9a\u3057
\n\u3066DAS\u5185\uff08\u4e00\u62ec\uff09\u306e\u307e\u307e\u3067\u3044\u3044\u4f01\u696d\u306f\u3001Simples National\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u7279\u5225\u306a\u624b\u7d9a\u304d\u306f\u4e0d\u8981
\n\u3067\u3059\u3002\u305f\u3060\u3057\u3001DAS\u5916\u304c\u81ea\u793e\u306b\u6709\u5229\u304b\u3069\u3046\u304b\u306e\u300c\u5224\u65ad\u300d\u306f\u4eca\u304b\u30892\u304b\u6708\u304b\u3051\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042
\n\u308a\u307e\u3059\u3002<\/p>\n
2. \u300cDAS\u5185\u300d\u3068\u300cDAS\u5916\u300d\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b
\n\uff1aCBS\u30fbIBS\u306e\u300cDAS\u5185\u300d\u3068\u300cDAS\u5916\u300d\u306e\u9055\u3044
\n\u7a0e\u5236\u6539\u9769\u3067\u767b\u5834\u3059\u308bCBS\uff08\u9023\u90a6\uff09\u30fbIBS\uff08\u5dde\u30fb\u5e02\uff09\u306b\u3064\u3044\u3066\u3001Simples National\u52a0\u5165\u4f01\u696d\u306b\u306f2\u3064
\n\u306e\u652f\u6255\u3044\u65b9\u5f0f\u304c\u7528\u610f\u3055\u308c\u307e\u3059\u3002<\/p>\n
DAS\u5185\uff08\u30c7\u30d5\u30a9\u30eb\u30c8\uff09 DAS\u5916\uff08\u901a\u5e38\u8ab2\u7a0e\uff09<\/p>\n
\u5225\u540d Simples Nacional \u7d71\u5408\u65b9\u5f0f Regime H\u00edbrido\uff08\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u65b9\u5f0f\uff09
\n\u3069\u3046\u3044\u3046\u3053\u3068\uff1f CBS\u30fbIBS\u3082\u5f93\u6765\u901a\u308a\u3001DAS\u3068\u3044\u3046
\n\u4e00\u62ec\u30dc\u30ec\u30fc\u30c8\u306b\u307e\u3068\u3081\u3066\u652f\u6255\u3046<\/p>\n
CBS\u30fbIBS\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u3001\u5225\u9014\u901a\u5e38\u306e
\n\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046<\/p>\n
\u30e1\u30ea\u30c3\u30c8 \u624b\u7d9a\u304d\u304c\u30b7\u30f3\u30d7\u30eb\u3002\u4eca\u307e\u3067\u901a\u308a\u306e\u7ba1\u7406\u3067OK<\/p>\n
\u4ed5\u5165\u308c\u6bb5\u968e\u3067\u6255\u3063\u305fCBS\u30fbIBS\u3092\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u300d\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n
\u30c7\u30e1\u30ea\u30c3\u30c8 \u4ed5\u5165\u308c\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u63a7\u9664\u304c\u3067\u304d
\n\u306a\u3044\u3002\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u300c\u79fb\u8ee2\u300d\u3067\u304d\u306a\u3044<\/p>\n
\u7533\u544a\u624b\u7d9a\u304d\u304c\u8907\u96d1\u306b\u306a\u308b\u3002\u7ba1\u7406\u30b3\u30b9\u30c8
\n\u304c\u4e0a\u304c\u308b<\/p>\n
\u5411\u3044\u3066\u3044\u308b\u4f01\u696d B2C\uff08\u4e00\u822c\u6d88\u8cbb\u8005\u5411\u3051\uff09\u304c\u591a\u3044\u3001
\n\u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u4f4e\u3044\u3001\u898f\u6a21\u304c\u5c0f\u3055\u3044\u4f01\u696d<\/p>\n
B2B\uff08\u4f01\u696d\u9593\u53d6\u5f15\uff09\u304c\u591a\u3044\u3001\u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u9ad8\u3044\u3001<\/p>\n
\u53d6\u5f15\u5148\u304b\u3089\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u3092\u6c42\u3081\u3089\u308c\u308b\u4f01\u696d<\/p>\n
\u300c\u30af\u30ec\u30b8\u30c3\u30c8\uff08\u63a7\u9664\uff09\u300d\u3068\u306f\u4f55\u304b\u3092\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3059\u3002CBS\u30fbIBS\u306f\u300c\u975e\u7d2f\u7a4d\u8ab2\u7a0e\u300d\u3068\u3044\u3046
\n\u4ed5\u7d44\u307f\u3067\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u81ea\u5206\u304c\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u3068\u304d\u306b\u6255\u3063\u305fCBS\u30fbIBS\u5206\u3092\u3001\u5f8c
\n\u3067\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u3057\u305fCBS\u30fbIBS\u304b\u3089\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\nDAS\u5185\uff08\u4e00\u62ec\uff09\u306e\u307e\u307e\u3067\u306f\u3001\u3053\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u63a7\u9664\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u4ed5\u5165\u308c\u304c\u591a\u3044\u88fd\u9020\u696d\u30fb\u5378\u58f2
\n\u696d\u30fbB2B\u4e2d\u5fc3\u306e\u30b5\u30fc\u30d3\u30b9\u696d\u3067\u306f\u3001DAS\u5916\u306b\u3059\u308b\u3053\u3068\u3067\u7a0e\u8ca0\u62c5\u304c\u4e0b\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
\n\uff1a\u300c\u9ed9\u3063\u3066\u3044\u3066DAS\u5185\u300d\u306f\u5fc5\u305a\u3057\u3082\u640d\u3067\u306f\u306a\u3044
\n\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3068\u3057\u3066\u300cDAS\u5916\u306e\u65b9\u304c\u5f97\u306a\u306e\u3067\u306f\uff1f\u300d\u3068\u3044\u3046\u898b\u65b9\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u6982\u306b
\n\u305d\u3046\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002
\n\u30fb B2C\u30e1\u30a4\u30f3\uff08\u98f2\u98df\u30fb\u5c0f\u58f2\u7b49\uff09\uff1a\u6700\u7d42\u6d88\u8cbb\u8005\u306b\u58f2\u308b\u305f\u3081\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u79fb\u8ee2\u3059\u308b\u76f8\u624b\u304c
\n\u3044\u306a\u3044\u3002DAS\u5185\u306e\u307e\u307e\u306e\u65b9\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u7ba1\u7406\u30b3\u30b9\u30c8\u304c\u4f4e\u3044\u5834\u5408\u304c\u591a\u3044
\n\u30fb \u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u4f4e\u3044\u30b5\u30fc\u30d3\u30b9\u696d\uff1a\u30af\u30ec\u30b8\u30c3\u30c8\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u81ea\u4f53\u304c\u5c0f\u3055\u3044\u305f\u3081\u3001DAS\u5916
\n\u306b\u3059\u308b\u30b3\u30b9\u30c8\u5897\u306e\u65b9\u304c\u5927\u304d\u304f\u306a\u308a\u3046\u308b
\n\u30fb \u7533\u544a\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\uff1aDAS\u5916\u306b\u3059\u308b\u3068\u4f1a\u8a08\u30fb\u7533\u544a\u306e\u5de5\u6570\u304c\u5927\u5e45\u306b\u5897\u3048\u308b\u3002
\n\u5bfe\u5fdc\u30b3\u30b9\u30c8\u3092\u8003\u3048\u308b\u3068DAS\u5185\u306e\u65b9\u304c\u5408\u7406\u7684\u306a\u30b1\u30fc\u30b9\u3082\u591a\u3044
\n\uff1aDAS\u5916\u3092\u691c\u8a0e\u3059\u3079\u304d\u5177\u4f53\u7684\u306a\u30b5\u30a4\u30f3
\n\u4ee5\u4e0b\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001DAS\u5916\u306e\u691c\u8a0e\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002
\n\u30fb \u53d6\u5f15\u5148\uff08\u7279\u306b\u5927\u4f01\u696d\u30fbLucro Real\u63a1\u7528\u4f01\u696d\uff09\u304b\u3089\u300cCBS\u30fbIBS\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u79fb\u8ee2\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u8a00\u308f\u308c\u305f
\n\u30fb \u539f\u6750\u6599\u30fb\u90e8\u54c1\u7b49\u306e\u4ed5\u5165\u308c\u6bd4\u7387\u304c\u9ad8\u304f\u3001\u6bce\u6708\u306e\u4ed5\u5165\u308c\u984d\u304c\u5927\u304d\u3044\u88fd\u9020\u696d\u30fb\u5378\u58f2\u696d
\n\u30fb B2B\u53d6\u5f15\u304c\u58f2\u4e0a\u306e70%\u4ee5\u4e0a\u3092\u5360\u3081\u308b
\n\u30fb 2027\u5e74\u4ee5\u964d\u3001\u4ed5\u5165\u5148\u304cDAS\u5916\uff08\u901a\u5e38\u8ab2\u7a0e\uff09\u306b\u79fb\u884c\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3001\u9023\u9396\u7684\u306a\u5f71\u97ff\u304c\u3042\u308b
\n\u9006\u306b\u3001\u4e0a\u8a18\u306b1\u3064\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001DAS\u5185\u306e\u307e\u307e\u3067\u554f\u984c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u305f
\n\u3060\u3057\u3001\u6700\u7d42\u5224\u65ad\u306f\u5fc5\u305a\u5c02\u9580\u5bb6\u3068\u8a66\u7b97\u3057\u3066\u304b\u3089\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n
\u307e\u3068\u3081<\/p>\n
DAS\u5185\u30fbDAS\u5916\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306f\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u300c\u53d6\u5f15\u5148\u304b\u3089\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2
\n\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u300d\u307e\u305f\u306f\u300c\u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u9ad8\u3044\u300d\u3068\u3044\u3046\u4f01\u696d\u306f\u3001DAS\u5916\u306e\u8a66\u7b97\u3092\u4eca\u3059\u3050\u59cb
\n\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u3046\u3067\u306a\u3044\u4f01\u696d\u3082\u30019\u6708\u307e\u3067\u306b\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n
3. \u4eca\u304b\u30899\u670830\u65e5\u307e\u3067\u306e\u6e96\u5099\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb
\n\uff1a9\u6708\u306f\u300c\u6c7a\u65ad\u3059\u308b\u6708\u300d\u30017\u301c8\u6708\u306f\u300c\u6e96\u5099\u3059\u308b\u6708\u300d
\n7\u67081\u65e5\u304b\u30899\u670830\u65e5\u307e\u3067\u7d043\u304b\u6708\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u3092\u6b21\u306e\u3088\u3046\u306b\u4f7f\u3046\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002
\n\u6642\u671f \u3084\u308b\u3053\u3068 \u62c5\u5f53
\n7\u6708\uff08\u4eca\u6708\uff09 \u2460\u81ea\u793e\u304cB2B\u304bB2C\u304b\u3001\u4ed5\u5165\u308c\u6bd4\u7387\u3092\u78ba\u8a8d\u3059
\n\u308b \u2461\u53d6\u5f15\u5148\u304b\u3089DAS\u5916\u3078\u306e\u8981\u671b\u304c\u3042\u308b\u304b\u78ba
\n\u8a8d\u3059\u308b \u2462\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306bDAS\u5916\u8a66\u7b97\u306e\u4f9d
\n\u983c\u3092\u3059\u308b<\/p>\n
\u7d4c\u55b6\u8005\u30fb\u8ca1\u52d9\u62c5\u5f53\u8005<\/p>\n
8\u6708 \u2460\u4f1a\u8a08\u58eb\u3068\u8a66\u7b97\u7d50\u679c\u3092\u78ba\u8a8d\u30fb\u6bd4\u8f03\u3059\u308b
\n\u2461DAS\u5916\u306b\u3059\u308b\u5834\u5408\u306e\u7533\u544a\u4f53\u5236\u30fb\u30b3\u30b9\u30c8\u3092\u8a66
\n\u7b97\u3059\u308b \u2462\u7a0e\u52d9\u6ede\u7d0d\u30fb\u793e\u4f1a\u4fdd\u967a\u672a\u6255\u3044\u304c\u3042\u308c
\n\u3070\u89e3\u6d88\u3059\u308b\uff08\u6b8b\u50b5\u304c\u3042\u308b\u5834\u5408\u306f9\u6708\u9078\u629e\u304c\u7121\u52b9\u306b\u306a\u308a\u3046\u308b\uff09<\/p>\n
\u8ca1\u52d9\u62c5\u5f53\u8005\u30fb\u4f1a\u8a08\u58eb<\/p>\n
9\u67081\u301c30\u65e5 \u2460Simples National\u306e\u7d99\u7d9a\u3092\u78ba\u8a8d\uff08\u307e\u305f\u306f\u8131\u9000\u7533\u544a\uff09<\/p>\n
\u2461DAS\u5916\u3092\u9078\u3076\u5834\u5408\u306fPortal do
\nSimples National\u3067\u7533\u544a<\/p>\n
\u2462\u7533\u544a\u5b8c\u4e86\u5f8c\u306b\u53d7\u7406
\n\u756a\u53f7\u3092\u4fdd\u7ba1<\/p>\n
\u4f1a\u8a08\u58eb\u30fb\u8ca1\u52d9\u62c5\u5f53\u8005<\/p>\n
10\u301c11\u6708 \u9078\u629e\u5f8c\u306e\u72b6\u6cc1\u78ba\u8a8d\u3002\u5fc5\u8981\u306a\u308911\u6708\u672b\u307e\u3067\u306b<\/p>\n
\u30ad\u30e3\u30f3\u30bb\u30eb\u3092\u691c\u8a0e<\/p>\n
\u4f1a\u8a08\u58eb<\/p>\n
\uff1a9\u6708\u30ae\u30ea\u30ae\u30ea\u3067\u306f\u5224\u65ad\u3067\u304d\u306a\u3044\u7406\u7531
\n\u306a\u305c7\u6708\u304b\u3089\u52d5\u304d\u59cb\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3002\u7406\u7531\u306f3\u3064\u3067\u3059\u3002
\n\u30fb \u8a66\u7b97\u306b\u6642\u9593\u304c\u304b\u304b\u308b\uff1aDAS\u5185\u30fbDAS\u5916\u306e\u7a0e\u8ca0\u62c5\u6bd4\u8f03\u306f\u3001\u81ea\u793e\u306e\u4ed5\u5165\u308c\u69cb\u9020\u30fb\u58f2\u4e0a\u69cb\u6210\u30fb
\n\u53d6\u5f15\u5148\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u53ce\u96c6\u304b\u3089\u8a66\u7b97\u5b8c\u4e86\u307e\u3067\u3001\u4e00\u822c\u7684
\n\u306b4\u301c6\u9031\u9593\u304b\u304b\u308a\u307e\u3059
\n\u30fb CBS\u30fbIBS\u306e\u6700\u7d42\u7a0e\u7387\u304c\u79cb\u3054\u308d\u78ba\u5b9a\u3059\u308b\u898b\u8fbc\u307f\uff1a2026\u5e74\u4e2d\u306b\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u304cIBS\u306e\u5dde\u30fb
\n\u5e02\u533a\u753a\u6751\u5225\u6700\u7d42\u7a0e\u7387\u3092\u516c\u8868\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3053\u306e\u60c5\u5831\u3092\u8e0f\u307e\u3048\u305f\u8a66\u7b97\u304c\u7406\u60f3\u3067\u3059\u304c\u30017\u6708
\n\u304b\u3089\u6e96\u5099\u3092\u59cb\u3081\u3066\u304a\u304b\u306a\u3044\u3068\u9593\u306b\u5408\u3044\u307e\u305b\u3093
\n\u30fb \u7a0e\u52d9\u6ede\u7d0d\u306e\u89e3\u6d88\u306b\u6642\u9593\u304c\u304b\u304b\u308b\uff1aSimples National\u306e\u9078\u629e\u306f\u3001CNPJ\u30fbCPF\u4e0a\u306e\u7a0e\u52d9\u30fb\u793e\u4f1a\u4fdd
\n\u967a\u6ede\u7d0d\u304c\u3042\u308b\u5834\u5408\u306b\u53d7\u7406\u3055\u308c\u307e\u305b\u3093\u3002\u6ede\u7d0d\u89e3\u6d88\u306e\u624b\u7d9a\u304d\u306b\u306f\u6700\u592730\u65e5\u304b\u304b\u308b\u3053\u3068\u304c\u3042
\n\u308a\u307e\u3059
\n\uff1a\u65e5\u7cfb\u4f01\u696d\u3067\u3088\u304f\u3042\u308b\u300c\u5931\u6557\u30d1\u30bf\u30fc\u30f3\u300d<\/p>\n
\u30fb \u300c\u3046\u3061\u306f\u5c0f\u3055\u3044\u304b\u3089\u95a2\u4fc2\u306a\u3044\u300d\u3068\u601d\u3044\u8fbc\u3093\u30679\u6708\u3092\u898b\u9003\u3059\uff1aSimples National\u52a0\u5165\u306e\u5168\u4f01
\n\u696d\uff08MEI\u9664\u304f\uff09\u304c\u5bfe\u8c61\u3002\u898f\u6a21\u306b\u95a2\u4fc2\u306a\u304f\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059
\n\u30fb \u300c1\u6708\u306b\u624b\u7d9a\u304d\u3059\u308c\u3070\u826f\u3044\u300d\u3068\u3044\u3046\u52d8\u9055\u3044\uff1a2026\u5e74\u4ee5\u964d\u3001Simples National\u306e1\u6708\u9078\u629e\u306f
\n\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u30021\u6708\u306b\u52d5\u3044\u3066\u30822027\u5e74\u5ea6\u3078\u306e\u9069\u7528\u306f\u53d7\u3051\u4ed8\u3051\u3089\u308c\u307e\u305b\u3093
\n\u30fb DAS\u5916\u306b\u5909\u3048\u305f\u3089\u7ba1\u7406\u304c\u5927\u5909\u306b\u306a\u3063\u305f\u304c\u53d6\u6d88\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\uff1a\u9078\u629e\u306f2026\u5e7411\u6708\u672b\u307e
\n\u3067\u53d6\u6d88\u53ef\u80fd\u3067\u3059\u3002DAS\u5916\u306b\u3057\u3066\u304b\u3089\u8a66\u7b97\u304c\u5408\u308f\u306a\u3044\u3068\u611f\u3058\u305f\u3089\u300111\u6708\u672b\u4ee5\u524d\u306b\u53d6\u6d88\u304c\u53ef
\n\u80fd\u3067\u3059
\n\u30fb \u53d6\u5f15\u5148\u304b\u3089\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u8a00\u308f\u308c\u3066\u304b\u3089\u52d5\u304d\u51fa\u3059\uff1a9\u6708\u4ee5\u964d\u306f\u624b\u7d9a\u304d
\n\u304c\u7de0\u3081\u5207\u3089\u308c\u3066\u304a\u308a\u3001\u5bfe\u5fdc\u3067\u304d\u308b\u306e\u306f\u65e9\u304f\u3066\u7fcc\u5e743\u6708\uff082027\u5e74\u7b2c2\u56db\u534a\u671f\u5206\u306e\u307f\uff09\u306b\u306a
\n\u308a\u307e\u3059
\n\u307e\u3068\u3081
\n9\u6708\u306e\u9078\u629e\u671f\u9650\u306f\u52d5\u304b\u305b\u307e\u305b\u3093\u3002\u300c\u4f55\u3082\u3057\u306a\u3051\u308c\u3070DAS\u5185\u300d\u3067\u3059\u304c\u3001\u305d\u308c\u304c\u6b63\u3057\u3044\u9078\u629e\u304b\u3069
\n\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306e\u304c\u4eca\u6708\uff087\u6708\uff09\u306e\u4ed5\u4e8b\u3067\u3059\u3002\u307e\u305a\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u9023\u7d61\u3057\u3066\u3001DAS\u5916\u306e\u8a66
\n\u7b97\u4f9d\u983c\u3092\u4eca\u9031\u4e2d\u306b\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n
4. \u4eca\u6708\uff087\u6708\uff09\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8
\n\uff1a\u4eca\u3059\u3050\u78ba\u8a8d\u3059\u3079\u304d5\u70b9
\n\u96e3\u3057\u304f\u8003\u3048\u305a\u306b\u3001\u4ee5\u4e0b\u306e5\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u5927\u304d\u306a\u524d\u9032\u3067\u3059\u3002<\/p>\n
\u78ba\u8a8d\u2460 \u81ea\u793e\u306eSimples National\u7d99\u7d9a\u8cc7\u683c\u3092\u78ba\u8a8d\u3059\u308b
\nSimples National\u306b\u6b8b\u308b\u305f\u3081\u306b\u306f\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\u304cR$4,800\u4e07\uff08\u7d0415\u5104\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6761
\n\u4ef6\u3067\u3059\u30022025\u5e74\u306e\u58f2\u4e0a\u304c\u4e0a\u9650\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002
\n\u30fb \u2610 2025\u5e74\u306e\u5e74\u9593\u58f2\u4e0a\u9ad8\u304cR$4,800\u4e07\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d
\n\u30fb \u2610 CNPJ\u30fbCPF\u4e0a\u306b\u7a0e\u52d9\u6ede\u7d0d\u30fb\u793e\u4f1a\u4fdd\u967a\u672a\u6255\u3044\u304c\u306a\u3044\u304b\u78ba\u8a8d\uff08\u6ede\u7d0d\u304c\u3042\u308b\u5834\u5408\u306f8\u6708\u4e2d\u306b\u89e3\u6d88\uff09
\n\u78ba\u8a8d\u2461 \u81ea\u793e\u306e\u53d6\u5f15\u69cb\u9020\u3092\u628a\u63e1\u3059\u308b
\nDAS\u5916\u304c\u6709\u5229\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u60c5\u5831\u3092\u6574\u7406\u3057\u307e\u3059\u3002
\n\u30fb \u2610 \u58f2\u4e0a\u306e\u3046\u3061B2B\uff08\u4f01\u696d\u5411\u3051\uff09\u3068B2C\uff08\u6d88\u8cbb\u8005\u5411\u3051\uff09\u306e\u6bd4\u7387\u3092\u78ba\u8a8d
\n\u30fb \u2610 \u539f\u6750\u6599\u30fb\u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\u4f55%\u304b\u78ba\u8a8d
\n\u30fb \u2610 \u4e3b\u8981\u306a\u53d6\u5f15\u5148\u304cSimples National\u52a0\u5165\u304b\u3069\u3046\u304b\u78ba\u8a8d\uff08Lucro Real\u30fbPresumido\u306e\u53d6\u5f15\u5148\u307b\u3069\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u30cb\u30fc\u30ba\u304c\u9ad8\u3044\uff09
\n\u78ba\u8a8d\u2462 \u53d6\u5f15\u5148\u304b\u3089CBS\u30fbIBS\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u306e\u8981\u671b\u304c\u3042\u308b\u304b\u78ba\u8a8d
\n\u53d6\u5f15\u5148\u4f01\u696d\u304cDAS\u5916\uff08\u901a\u5e38\u8ab2\u7a0e\uff09\u3092\u9078\u3076\u5834\u5408\u3001\u4ed5\u5165\u5148\uff08\u81ea\u793e\uff09\u304b\u3089\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u3092\u6c42\u3081
\n\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002
\n\u30fb \u2610 \u4e3b\u8981\u53d6\u5f15\u5148\u306b\u300c2027\u5e74\u304b\u3089CBS\u30fbIBS\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u3092\u5e0c\u671b\u3059\u308b\u304b\u300d\u3092\u78ba\u8a8d
\n\u30fb \u2610 \u78ba\u8a8d\u3057\u305f\u7d50\u679c\u3092\u4f1a\u8a08\u58eb\u306b\u4f1d\u3048\u308b
\n\u78ba\u8a8d\u2463 \u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u8a66\u7b97\u3092\u4f9d\u983c\u3059\u308b<\/p>\n
\u4e0a\u8a18\u2460\u301c\u2462\u306e\u60c5\u5831\u3092\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u5171\u6709\u3057\u3001DAS\u5185\u30fbDAS\u5916\u306e\u7a0e\u8ca0\u62c5\u8a66\u7b97\u30927\u6708\u4e2d\u306b\u4f9d\u983c\u3057
\n\u3066\u304f\u3060\u3055\u3044\u3002\u4f1a\u8a08\u58eb\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u5c02\u9580\u5bb6\u3068\u306e\u5951\u7d04\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002
\n\u30fb \u2610 \u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306bDAS\u5185\u30fbDAS\u5916\u306e\u8a66\u7b97\u30927\u6708\u4e2d\u306b\u4f9d\u983c
\n\u30fb \u2610 \u8a66\u7b97\u7d50\u679c\u30928\u6708\u4e2d\u306b\u53d7\u3051\u53d6\u308a\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u4f7f\u3048\u308b\u3088\u3046\u306b\u3059\u308b
\n\u78ba\u8a8d\u2464 \u9078\u629e\u624b\u7d9a\u304d\u306e\u5834\u6240\u3092\u628a\u63e1\u3057\u3066\u304a\u304f
\n9\u6708\u306e\u7533\u544a\u306f\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u306ePortal do Simples
\nNational\uff08www8.receita.fazenda.gov.br\/SimplesNacional\uff09\u304b\u3089\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u884c\u3044\u307e\u3059\u3002\u4e8b
\n\u524d\u306bCNPJ\u3068\u30c7\u30b8\u30bf\u30eb\u8a3c\u660e\u66f8\u3067\u306e\u30ed\u30b0\u30a4\u30f3\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002
\n\u30fb \u2610 Portal do Simples National\u3078\u306e\u30ed\u30b0\u30a4\u30f3\u3092\u78ba\u8a8d\uff08CNPJ\u3068\u30c7\u30b8\u30bf\u30eb\u8a3c\u660e\u66f8\uff09
\n\u30fb \u2610 \u7533\u544a\u3092\u62c5\u5f53\u3059\u308b\u4f1a\u8a08\u58eb\u306b9\u67081\u301c30\u65e5\u306e\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u30fb\u78ba\u8a8d<\/p>\n
\u307e\u3068\u3081
\n2026\u5e749\u6708\u306e\u9078\u629e\u306f\u3001Simples National\u52a0\u5165\u4f01\u696d\u306b\u3068\u3063\u3066\u300c\u4eca\u307e\u3067\u7d4c\u9a13\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u6c7a\u65ad\u300d
\n\u3067\u3059\u30021\u6708\u3067\u306f\u306a\u304f9\u6708\u3002\u305d\u3057\u3066\u7a0e\u5236\u6539\u9769\u306eCBS\u30fbIBS\u3092\u3069\u3046\u6255\u3046\u304b\u3068\u3044\u3046\u65b0\u3057\u3044\u9078\u629e\u304c\u52a0\u308f
\n\u308a\u307e\u3057\u305f\u3002
\n\u91cd\u8981\u306a\u65e5\u4ed8 \u4f55\u304c\u8d77\u304d\u308b\u304b
\n2026\u5e747\u301c8\u6708\uff08\u4eca\uff09 \u8a66\u7b97\u30fb\u60c5\u5831\u53ce\u96c6\u30fb\u4f1a\u8a08\u58eb\u3068\u306e\u76f8\u8ac7\u671f\u9593
\n2026\u5e749\u67081\u301c30\u65e5 Simples National\u9078\u629e\u30fbDAS\u5185\u5916\u306e\u9078\u629e\uff08Portal do SimplesNacional\uff09<\/p>\n
2026\u5e7411\u6708\u672b 9\u6708\u306e\u9078\u629e\u53d6\u6d88\u306e\u6700\u7d42\u671f\u9650\uff08\u53d6\u6d88\u306f irretrat\u00e1vel \uff1d \u4ee5\u964d\u5909\u66f4\u4e0d\u53ef\uff09<\/p>\n
2027\u5e741\u67081\u65e5 \u9078\u629e\u3057\u305f\u65b9\u5f0f\u3067\u65b0\u7a0e\u5236\uff08CBS\u30fbIBS\uff09\u304c\u59cb\u307e\u308b
\n2027\u5e743\u6708\uff08\u4e88\u5b9a\uff09 DAS\u5916\u3092\u9078\u3070\u306a\u304b\u3063\u305f\u4f01\u696d\u306e\u300c\u7b2c2\u306e\u9078\u629e\u7a93\u53e3\u300d\uff082027\u5e74\u4e0b\u534a\u671f\u5206\u306e\u307f\uff09<\/p>\n
\u300c\u307e\u30602\u304b\u6708\u3042\u308b\u304b\u3089\u5927\u4e08\u592b\u300d\u3067\u306f\u306a\u304f\u3001\u8a66\u7b97\u30fb\u60c5\u5831\u53ce\u96c6\u306b\u4f7f\u3048\u308b\u6642\u9593\u306f\u4eca\u6708\uff087\u6708\uff09\u30688\u6708
\n\u306e2\u304b\u6708\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u4eca\u9031\u4e2d\u306b\u4f1a\u8a08\u58eb\u306b\u9023\u7d61\u3057\u3001\u8a66\u7b97\u306e\u4f9d\u983c\u3092\u3059\u308b\u3053\u3068\u304c\u6700\u521d\u306e\u4e00\u6b69\u3067\u3059\u3002
\nSimples National\u30fbCBS\u30fbIBS\u5bfe\u5fdc\u306e\u7a0e\u52d9\u6226\u7565\u306b\u3064\u3044\u3066\u3001\u3054\u4e0d\u660e\u306a\u70b9\u30fb\u3054\u76f8\u8ac7\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001
\n\u304a\u6c17\u8efd\u306b\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30d6\u30e9\u30b8\u30eb\u62e0\u70b9\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n
\u3010\u53c2\u8003\u4e00\u6b21\u60c5\u5831\u6e90\u3011
\n\u60c5\u5831\u6e90\u30fb\u6cd5\u4ee4\u756a\u53f7 \u5185\u5bb9<\/p>\n
Resolu\u00e7\u00e3o CGSN n\u00ba 186\/2026\uff082026\u5e744\u670817\u65e5\u516c\u5e03\uff09<\/p>\n
Simples National 2027\u5e74\u5ea6\u9078\u629e\u671f\u9650\u30fbCBS\/IBS\u9078\u629e\u898f\u5b9a
\n\uff08Receita Federal \/ DOU\uff09<\/p>\n
Lei Complementar n\u00ba214\/2025\uff082025\u5e741\u670816\u65e5\uff09<\/p>\n
CBS\u30fbIBS\u5275\u8a2d\u30fbSimples National\u3068\u306e\u7d71\u5408\u898f\u5b9a\uff08\u7b2c41\u6761\uff09\uff08planalto.gov.br\uff09<\/p>\n
Lei Complementar n\u00ba
\n123\/2006\uff08Simples National\u57fa\u672c\u6cd5\uff09<\/p>\n
Simples National\u52a0\u5165\u6761\u4ef6\u30fb\u9078\u629e\u898f\u5247\u306e\u6839\u62e0\u6cd5
\n\uff08planalto.gov.br\uff09<\/p>\n
Receita Federal \u516c\u5f0f\u767a\u8868\uff082026\u5e744\u670817\u65e5\uff09<\/p>\n
Resolu\u00e7\u00e3o CGSN n\u00ba 186\/2026\u306e\u89e3\u8aac
\n\uff08gov.br\/receitafederal\uff09
\nPortal do Simples National \u9078\u629e\u624b\u7d9a\u304d\u306e\u516c\u5f0f\u30dd\u30fc\u30bf\u30eb<\/p>\n
\uff08www8.receita.fazenda.gov.br\/SimplesNacional\uff09
\n\u203b \u672c\u8a18\u4e8b\u306f2026\u5e747\u67081\u65e5\u6642\u70b9\u306e\u653f\u5e9c\u516c\u5f0f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002CBS\u30fbIBS\u306e\u6700\u7d42\u7a0e\u7387\u30fb\u8a73\u7d30\u898f\u5b9a
\n\u306f2026\u5e74\u4e2d\u306b\u8ffd\u52a0\u516c\u8868\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u6cd5\u4ee4\u306e\u89e3\u91c8\u30fb\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u5fc5\u305a\u5c02\u9580\u5bb6\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n
\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9<\/p>\n
\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u306a\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30dc\u30bf\u30f3\u304b\u3089\u5fc5\u9808\u9805\u76ee\u3092\u5165\u529b\u5f8c\u3001
\n\u30e1\u30fc\u30eb\u306b\u5c4a\u304f\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u3068\u30d6\u30ed\u30b0\u3092\u95b2\u89a7\u3067\u304d\u307e\u3059\u3002<\/p>\n
$\"\"$ <\/a><\/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

\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\u53ce\u96c6\u306b\u6642\u9593\u304b\u304b\u308a\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n
\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/p>\n
\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n
\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<\/span><\/p>\n
\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u305d\u3093\u306a\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/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>\u3067\u3059\uff01!<\/span><\/p>\n
\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<\/span><\/p>\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<\/span><\/p>\n
$\"\"$ <\/a>
\n\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span>\u3011<\/strong><\/span><\/em><\/span><\/p>\n
\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308bNews update<\/u><\/em><\/span><\/strong><\/span><\/p>\n
\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001
\n<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n
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\n
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\n
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