\u3053\u3093\u306b\u3061\u306f\u3002\u3000\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1\u306e\u91d1\u5185\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u52b4\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u3068\u6d77\u5916\u306b\u304a\u3044\u3066\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u65b9\u6cd5\u3084\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u9069\u7528\u7a0e\u7387\u306b\u5dee\u304c\u3042\u308b\u305f\u3081\u3001\u65e5\u672c\u3067\u306e\u652f\u7d66\u984d\u3092\u540c\u69d8\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6d77\u5916\u306b\u304a\u3051\u308b\u624b\u53d6\u7d66\u4e0e\u984d\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3068\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u63a7\u9664\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u3068\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u57fa\u6e96\u3068\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u30022013\u5e74\u5ea6\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\u30102013\u5e74\u5ea6\u3000\u65e5\u672c\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3011<\/strong>\uff08\u5358\u4f4d\uff1a\u5186\uff0f\u5e74\u984d\uff09<\/p>\n

\n\n\n\n\n\n\n\n\n\n
\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u984d<\/th>\n \u7a0e\u7387<\/th>\n \u7a0e\u7387\uff08\u203b1\uff09<\/th>\n<\/tr>\n
\n
\uff5e1,950,000<\/p>\n<\/td>\n
\n
5%<\/p>\n<\/td>\n
\n
15%<\/p>\n<\/td>\n<\/tr>\n
\n
1,950,001\uff5e3,300,000<\/p>\n<\/td>\n
\n
10%<\/p>\n<\/td>\n
\n
20%<\/p>\n<\/td>\n<\/tr>\n
\n
3,300,001\uff5e6,950,000<\/p>\n<\/td>\n
\n
20%<\/p>\n<\/td>\n
\n
30%<\/p>\n<\/td>\n<\/tr>\n
\n
6,950,001\uff5e9,000,000<\/p>\n<\/td>\n
\n
23%<\/p>\n<\/td>\n
\n
33%<\/p>\n<\/td>\n<\/tr>\n
\n
9,000,001\uff5e18,000,000<\/p>\n<\/td>\n
\n
33%<\/p>\n<\/td>\n
\n
43%<\/p>\n<\/td>\n<\/tr>\n
\n
18,000,001\uff5e<\/p>\n<\/td>\n
\n
40%<\/p>\n<\/td>\n
\n
50%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
\u203b1\uff1a\u4f4f\u6c11\u7a0e\u3092\u542b\u3081\u305f\u5b9f\u52b9\u7a0e\u7387<\/p>\n
<\/p>\n
\u30102013\u5e74\u5ea6\u3000\u65e5\u672c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3011<\/strong>\uff08\u5358\u4f4d\uff1a\u5186\uff0f\u5e74\u984d\uff09<\/p>\n
\n\n\n\n\n\n\n\n\n\n\n\n
\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u984d<\/th>\n \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/th>\n<\/tr>\n
\n
\uff5e650,000<\/p>\n<\/td>\n
\n
\u5168\u984d<\/p>\n<\/td>\n<\/tr>\n
\n
650,001\uff5e1,625,000<\/p>\n<\/td>\n
\n
650,000<\/p>\n<\/td>\n<\/tr>\n
\n
1,625,001\uff5e1,800,000<\/p>\n<\/td>\n
\n
\u53ce\u5165\u91d1\u984d\u00d740%<\/p>\n<\/td>\n<\/tr>\n
\n
1,800,001\uff5e3,600,000<\/p>\n<\/td>\n
\n
\u53ce\u5165\u91d1\u984d\u00d730%\uff0b180,000<\/p>\n<\/td>\n<\/tr>\n
\n
3,600,001\uff5e6,600,000<\/p>\n<\/td>\n
\n
\u53ce\u5165\u91d1\u984d\u00d720%\uff0b540,000<\/p>\n<\/td>\n<\/tr>\n
\n
6,600,001\uff5e10,000,000<\/p>\n<\/td>\n
\n
\u53ce\u5165\u91d1\u984d\u00d710%\uff0b1,200,000<\/p>\n<\/td>\n<\/tr>\n
\n
10,000,001\uff5e15,000,000<\/p>\n<\/td>\n
\n
\u53ce\u5165\u91d1\u984d\u00d75%\uff0b1,700,000<\/p>\n<\/td>\n<\/tr>\n
\n
15,000,001\uff5e<\/p>\n<\/td>\n
\n
2,450,000\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
\u00a0<\/strong><\/p>\n
\u30102013\u5e74\u5ea6\u3000\u30d6\u30e9\u30b8\u30eb\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3011<\/strong>\uff08\u5358\u4f4d\uff1a\u30ec\u30a2\u30eb\uff0f\u5e74\u984d\uff09<\/p>\n\n\n\n\n\n\n\n\n
\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u984d<\/th>\n \u7a0e\u7387<\/th>\n \u7a0e\u984d\u63a7\u9664\u984d<\/th>\n<\/tr>\n
\n
\uff5e20.529,36<\/p>\n<\/td>\n
\n
0%<\/p>\n<\/td>\n
\n
\u2015<\/p>\n<\/td>\n<\/tr>\n
\n
20.529,37\uff5e30.766,92<\/p>\n<\/td>\n
\n
7.5%<\/p>\n<\/td>\n
\n
1,539.70<\/p>\n<\/td>\n<\/tr>\n
\n
30.766,93\uff5e41.023,08<\/p>\n<\/td>\n
\n
15.0%<\/p>\n<\/td>\n
\n
3,847.22<\/p>\n<\/td>\n<\/tr>\n
\n
41.023,09\uff5e51.259,08<\/p>\n<\/td>\n
\n
22.5%<\/p>\n<\/td>\n
\n
6,923.95<\/p>\n<\/td>\n<\/tr>\n
\n
51.259,08\uff5e<\/p>\n<\/td>\n
\n
27.5%<\/p>\n<\/td>\n
\n
9,486.91<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n
\u5b9f\u969b\u306b\u7d66\u4e0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u69d8\u3005\u306a\u63a7\u9664\u3092\u8003\u616e\u3057\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u30010%\u306e\u67a0\u304c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u3057\u3066\u3001650,000\u5186\u307e\u3067\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u5168\u984d\u63a7\u9664\u3068\u306a\u308a\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u30010%\u306e\u67a0\u304c\u3042\u308a\u3001R$ 20.529,37\u4ee5\u964d\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u4e57\u3058\u305f\u7a0e\u984d\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u67a0\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u7a0e\u984d\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u306e\u7d66\u4e0e\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u306f\u3001\u8ab2\u7a0e\u524d\u306e\u7d66\u4e0e\u6240\u5f97\u984d\u306b\u5bfe\u3057\u3066\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u7d66\u4e0e\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u306f\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u30d6\u30e9\u30b8\u30eb\u306b\u99d0\u5728\u54e1\u3092\u6d3e\u9063\u3059\u308b\u969b\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u65b9\u6cd5\u306e\u9055\u3044\u306b\u3088\u308a\u624b\u53d6\u308a\u984d\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5404\u624b\u5f53\u306e\u691c\u8a0e\u3068\u3001\u624b\u53d6\u984d\u304b\u3089\u7dcf\u652f\u7d66\u984d\u3092\u8a08\u7b97\u3059\u308b\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3092\u884c\u3044\u3001\u4f01\u696d\u5074\u306b\u3066\u5f53\u8a72\u30ea\u30b9\u30af\u306e\u8ca0\u62c5\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u3010\u30d6\u30e9\u30b8\u30eb\u30bb\u30df\u30ca\u30fc\u544a\u77e5\u3011<\/strong><\/span><\/p>\n
\u00a0\u672c\u30d6\u30ed\u30b0\u306e\u7b46\u8005\u3068\u306a\u308a\u307e\u3059\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1 \u91d1\u5185\u304c\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3001\u4e0b\u8a18\u306b\u3042\u308b\u5e73\u621026\u5e7412\u670822\u65e5\uff08\u6728\uff09\u5f53\u793e\u4e3b\u50ac\u306e\u30d6\u30e9\u30b8\u30eb\u30bb\u30df\u30ca\u30fc\u306e\u8b1b\u5e2b\u3068\u3057\u3066\u30d6\u30e9\u30b8\u30eb\u4e8b\u696d\u5b9f\u52d9\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002<\/p>\n
\u00a0\u30d6\u30e9\u30b8\u30eb\u30d3\u30b8\u30cd\u30b9\u3092\u304a\u8003\u3048\u306e\u4f01\u696d\u69d8<\/strong>\u304a\u3088\u3073\u65e2\u306b\u30d6\u30e9\u30b8\u30eb\u306b\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u69d8<\/strong>\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u81f4\u3057\u307e\u3059\u3002<\/p>\n
\u5f53\u793e\u00a0\u30d6\u30e9\u30b8\u30eb\u30bb\u30df\u30ca\u30fc\u7d39\u4ecb\u30da\u30fc\u30b8
\n\uff08\u30bb\u30df\u30ca\u30fc\u53d7\u8b1b\u306e\u304a\u7533\u3057\u8fbc\u307f\u306f\u4ee5\u4e0bURL\u3088\u308a\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\uff09<\/p>\n
http:\/\/www.jin-zai.co.jp\/seminar\/su_seminar\/2014\/12\/20141218k.html<\/p>\n
\u4e3b\u306a\u30bb\u30df\u30ca\u30fc\u30a2\u30b8\u30a7\u30f3\u30c0\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n
\uff11\uff0e\u30d6\u30e9\u30b8\u30eb\u306e\u6295\u8cc7\u74b0\u5883
\n(1) \u30d6\u30e9\u30b8\u30eb\u306e\u57fa\u790e\u77e5\u8b58\u3068\u6700\u8fd1\u306e\u30c8\u30d4\u30c3\u30af\u30b9
\n\u30fb\u57fa\u790e\u77e5\u8b58\u3068\u7d4c\u6e08\u6982\u6cc1
\n\u30fb\u65e5\u7cfb\u4f01\u696d\u60c5\u5831\u3068\u4e8b\u696d\u30e2\u30c7\u30eb
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u9032\u51fa\u306b\u304a\u3051\u308b\u6ce8\u610f\u4e8b\u9805
\n(2) \u30d6\u30e9\u30b8\u30eb\u306e\u65e5\u7cfb\u4f01\u696d\u60c5\u5831
\n\u30fb\u6295\u8cc7\u30e1\u30ea\u30c3\u30c8\u3068\u8ab2\u984c
\n(3) \u6295\u8cc7\u898f\u5236\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6
\n\u30fb\u7981\u6b62\u696d\u7a2e
\n\u30fb\u6295\u8cc7\u898f\u5236
\n\u30fb\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08\u5730\u57df\u5225\u30fb\u7523\u696d\u5225\uff09
\n(4) \u6295\u8cc7\u898f\u5236\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6
\n\u30fb\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u793e\u8a2d\u7acb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u4f8b
\n(5) \u9032\u51fa\u5f62\u614b\u3068\u4f1a\u793e\u8a2d\u7acb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb
\n\u30fb\u6cd5\u4eba\u7ba1\u7406\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n\u30fb\u63a1\u7528\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n\u30fb\u5546\u7fd2\u6163\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n\u30fb\u99d0\u5728\u54e1\u8d74\u4efb\u6642\u306b\u304a\u3051\u308b\u7559\u610f\u70b9
\n2\uff0e\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5236\u5ea6
\n(1) \u30d6\u30e9\u30b8\u30eb\u9032\u51fa\u306b\u95a2\u308f\u308b\u7a0e\u52d9\u898f\u5b9a
\n\u30fb\u9032\u51fa\u306b\u304b\u304b\u308f\u308b\u4e3b\u306a\u7a0e\u52d9\u898f\u5b9a<\/p>\n
\u30fb\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6982\u8981<\/p>\n
(2)\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5236\u5ea6<\/p>\n
\u30fb\u79df\u7a0e\u6cd5\u306e\u4f53\u7cfb<\/p>\n
\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u6240\u5f97\u7a0e<\/p>\n
\u30fbISS\uff08\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09
\n\u30fbIPI\uff08\u5de5\u696d\u88fd\u54c1\u7a0e\uff09
\n\u30fbICMS\uff08\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09
\n\u30fbPIS\/COFINS\uff08\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff0f\u793e\u4f1a\u8ca0\u62c5\u91d1\uff09<\/p>\n
\uff13\uff0e\u30d6\u30e9\u30b8\u30eb\u306e\u52b4\u50cd\u74b0\u5883
\n(1) \u52b4\u50cd\u74b0\u5883
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u52b4\u50cd\u7d44\u5408
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u8cc3\u91d1\uff08\u7523\u696d\u5225\u8cc3\u91d1\u30fb\u6700\u4f4e\u8cc3\u91d1\uff09
\n(2)\u52b4\u50cd\u6cd5
\n\u30fb\u30d6\u30e9\u30b8\u30eb\u3068\u65e5\u672c\u306e\u52b4\u50cd\u57fa\u6e96\u306e\u6bd4\u8f03<\/p>\n
\u30fb\u30d6\u30e9\u30b8\u30eb\u7279\u6709\u306e\u7d66\u4e0e\u624b\u5f53
\n\u30fb\u30ed\u30fc\u30ab\u30eb\u4eba\u6750\u63a1\u7528\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9
\n(3) \u793e\u4f1a\u4fdd\u969c\u5236\u5ea6<\/p>\n
\u4ee5\u4e0b\u3001\u8b1b\u5e2b\u7d39\u4ecb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
Tokyo Consulting Firm Limitada Brasil\uff08GGI \u30e1\u30f3\u30d0\u30fc\uff09
\nDirector
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Tokyo Consulting Firm Limitada
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