<\/p>\n

\u30d6\u30e9\u30b8\u30eb\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4e0a\u3067\u3001\u983b\u7e41\u306b\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u7a0e\u5236\u3078\u306e\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n

\u7a0e\u9805\u76ee\u304c\u975e\u5e38\u306b\u591a\u304f\u3001\u9023\u90a6\u653f\u5e9c\u3001\u5dde\u653f\u5e9c\u3001\u5e02\u653f\u5e9c\u304c\u500b\u5225\u306b\u7ba1\u8f44\u3059\u308b\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\uff08\u9023\u90a6\u7a0e\u3001\u5dde\u7a0e\u3001\u5e02\u7a0e\uff09\u5168\u3066\u3092\u7db2\u7f85\u7684\u306b\u30ab\u30d0\u30fc\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u56f0\u96e3\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u58f2\u4e0a\u7a0e\u3084\u6240\u5f97\u7a0e\u306f\u7279\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u304f\u3001\u7a0e\u52d9\u6069\u6075\u306e\u4eab\u53d7\u7b49\u3092\u542b\u3081\u3001\u6642\u3005\u3067\u3044\u304b\u306b\u7a0e\u52d9\u4e0a\u3067\u6709\u5229\u306a\u5546\u6d41\u3092\u7d44\u3080\u304b\u3068\u3044\u3046\u70b9\u304c\u3001\u30d6\u30e9\u30b8\u30eb\u4e8b\u696d\u3092\u6210\u529f\u306b\u5c0e\u304f\u5927\u304d\u306a\u8981\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306e\u30c6\u30fc\u30de\u3067\u3042\u308bICMS\u306f\u30012016\u5e741\u67081\u65e5\u3088\u308a\u3001\u5e7e\u3064\u304b\u306e\u5dde\u3067\u7a0e\u7387\u304c\u5909\u66f4\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

ICMS\uff08IMPOSTO SOBRE CIRCULA\u00c7\u00c3O DE MERCADORIAS E PRESTA\u00c7\u00c3O DE SERVI\u00c7OS\uff09\u3068\u306f\u3001\u5546\u54c1\u6d41\u901a\u7a0e\u3067\u3042\u308a\u3001\u5dde\u7a0e\u3068\u3057\u3066\u5dde\u653f\u5e9c\u304c\u7ba1\u8f44\u3057\u3066\u3044\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30fb\u9593\u63a5\u7a0e\u3067\u3059\u3002ICMS\u306f\u5546\u54c1\u306e\u6d41\u901a\u306b\u5bfe\u3057\u3066\u3001\u88fd\u9020\u696d\u8005\u3001\u5378\u58f2\u696d\u8005\u3001\u5c0f\u58f2\u696d\u8005\u306a\u3069\u306b\u5e83\u304f\u8ab2\u7a0e\u3092\u884c\u3046\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u4e00\u7a2e\u3067\u3059\u3002\u307e\u305f\u3001\u901a\u4fe1\u3084\u904b\u8f38\u306a\u3069\u306e\u4e00\u90e8\u306e\u30b5\u30fc\u30d3\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u7a0e\u5236\u306e\u5909\u66f4\u306b\u4f34\u3044\u3001\u4ee5\u4e0bURL\u304c\u6839\u62e0\u6761\u6587\u304a\u3088\u3073\u7a0e\u52d9\u5c40\u767a\u884c\u306e\u544a\u77e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Presid\u00eancia da Rep\u00fablica \/ Casa Civil<\/p>\n

EMENDA CONSTITUCIONAL N\u00ba 87, DE 16 DE ABRIL DE 2015<\/p>\n

http:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/Emendas\/Emc\/emc87.htm<\/a><\/p>\n

 <\/p>\n

MINIST\u00c9RIO DA FAZENDA<\/p>\n

CONV\u00caNIO ICMS 92, DE 20 DE AGOSTO DE 2015<\/p>\n

https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/convenio-icms\/2015\/convenios-icms-92-15<\/a><\/p>\n

 <\/p>\n

\u6b21\u56de\u4ee5\u964d\u3001\u6839\u62e0\u6761\u6587\u304a\u3088\u3073\u7a0e\u5236\u5909\u66f4\u306e\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u7a0e\u52d9\u30b9\u30ad\u30fc\u30e0\u306e\u518d\u691c\u8a0e\u3084\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u8a55\u4fa1\u3001\u305d\u306e\u4ed6\u3054\u8cea\u554f\u304c\u5fa1\u5ea7\u3044\u307e\u3057\u305f\u3089\u3001\u4ee5\u4e0b\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u203b\u672c\u30d6\u30ed\u30b0\uff082016\u5e742\u67081\u65e5\u66f4\u65b0\uff09\u306e\u6b21\u56de\u4ee5\u964d\u66f4\u65b0\u5185\u5bb9\u3092\u5148\u306b\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3001\u662f\u975e\u3054\u9023\u7d61\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

Tokyo Consulting Firm Limitada (BRAZIL)<\/strong><\/p>\n

Address Av. Paulista, 2444 – 18\u00b0 andar \u2013 01310-300 \u2013 S\u00e3o Paulo \u2013 SP – BRASIL<\/p>\n

\u91d1\u5185\u3000\u967d\u3000(Kanauchi, YO)<\/p>\n

TEL +55-11-3218-7790 (\u5185\u7dda\u756a\u53f7\uff1a213)<\/p>\n

Mobile \uff0b(55)-(11)-9-4867-1316<\/p>\n

\u4ee5\u4e0a<\/p>\n

 <\/p>\n

 <\/p>\n

Tokyo Consulting Firm Limitada<\/p>\n

Diretor Presidente<\/p>\n","protected":false},"excerpt":{"rendered":"  \u30d6\u30e9\u30b8\u30eb\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4e0a\u3067\u3001\u983b\u7e41\u306b\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u7a0e\u5236\u3078\u306e\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3067\u3059\u3002 \u7a0e\u9805\u76ee\u304c\u975e\u5e38\u306b\u591a\u304f\u3001\u9023\u90a6\u653f\u5e9c\u3001\u5dde\u653f\u5e9c\u3001\u5e02\u653f\u5e9c\u304c\u500b\u5225\u306b\u7ba1\u8f44\u3059\u308b\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\uff08\u9023\u90a6\u7a0e\u3001\u5dde\u7a0e\u3001\u5e02\u7a0e\uff09\u5168\u3066\u3092\u7db2\u7f85 […]","protected":false},"author":1,"featured_media":1310,"comment_status":"open","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-b9","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/691"}],"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=691"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"predecessor-version":[{"id":1782,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/691\/revisions\/1782"}],"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=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}