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<\/p>\n

\u4eca\u56de\u306f\u3001\u524d\u56de\u307e\u3067\u306e2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u95a2\u9023\u3057\u3066\u3001ICMS\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u672c\u30c6\u30fc\u30de\u30d6\u30ed\u30b0\u7b2c1\u56de\u76ee\u3067\u306e\u89e3\u8aac\u306e\u901a\u308a\u3001ICMS\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

<\/p>\n

ICMS \u306e\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15<\/p>\n

\u0178\u00a0\u00a0 \u5546\u54c1\u306e\u642c\u51fa\uff08\u96fb\u529b\u306e\u63d0\u4f9b\u7b49\u3092\u542b\u3080\uff09<\/p>\n

\u0178\u00a0\u00a0 \u8f38\u5165\u54c1\u306e\u56fd\u5185\u642c\u5165\uff08\u56fa\u5b9a\u8cc7\u7523\u7b49\u3092\u542b\u3080\uff09<\/p>\n

\u0178\u00a0\u00a0 \u98f2\u98df\u5e97\u7b49\u3067\u306e\u98df\u4e8b\u306e\u63d0\u4f9b<\/p>\n

\u0178\u00a0\u00a0 \u6d77\u5916\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/p>\n

\u0178\u00a0\u00a0 \u901a\u4fe1\u30b5\u30fc\u30d3\u30b9<\/p>\n

\u0178\u00a0\u00a0 \u77f3\u6cb9\u3001\u6f64\u6ed1\u6cb9\u3001\u6db2\u4f53\u71c3\u6599\u3084\u30ac\u30b9\u3001\u96fb\u529b\u306e\u6d88\u8cbb\uff08\u88fd\u9020\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u7b49\u3092\u9664\u304f\uff09<\/p>\n

\u0178\u00a0\u00a0 \u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4e8b\u696d\u3067 ISS\uff08 \u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408<\/p>\n

\u0178\u00a0\u00a0 \u6d88\u8cbb\u7b49\u306e\u76ee\u7684\u306b\u3088\u308b\u4ed6\u5dde\u304b\u3089\u306e\u5546\u54c1\u306e\u642c\u5165<\/p>\n

\u0178\u00a0\u00a0 \u5dde\u30fb\u5e02\u306e\u9593\u306e\u904b\u8f38\u30b5\u30fc\u30d3\u30b9<\/p>\n

\u0178\u00a0\u00a0 \u5546\u54c1\u306e\u6240\u6709\u8005\u306e\u79fb\u8ee2\uff08\u5546\u54c1\u306e\u79fb\u8ee2\u306e\u4e8b\u5b9f\u306f\u554f\u308f\u306a\u3044\uff09<\/p>\n

\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3092\u884c\u3046\u8005\u304c\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u88fd\u9020\u696d\u3001\u5c0f\u58f2\u696d\u3001\u5378\u696d\u306a\u3069\u7269\u54c1\u3092\u6271\u3046\u696d\u7a2e\u306e\u4ed6\u3001\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\u3084\u5dde\u9593\u3084\u5e02\u9593\u3092\u7d50\u3076\u904b\u8f38\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u4e8b\u696d\u8005\u3001\u8f38\u5165\u3092\u884c\u3046\u4f1a\u793e\u306a\u3069\u304c\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u5404\u5dde\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u8005\u767b\u9332\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

ICMS \u306f\u5dde\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u9023\u90a6\u7a0e\u306e\u3088\u3046\u306b\u4e00\u62ec\u3067\u56fd\u306b\u7d0d\u3081\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u65b9\u5f0f\u304c\u3068\u308c\u305a\u3001\u4e8b\u696d\u65bd\u8a2d\u306e\u6240\u5728\u3059\u308b\u5dde\u306b\u305d\u308c\u305e\u308c\u7d0d\u3081\u308b\u65b9\u5f0f\u3092\u3068\u3063\u3066\u3044\u307e\u3059\u3002\u4ee5\u524d\u307e\u3067\u306f\u3001\u5404\u4e8b\u696d\u65bd\u8a2d\u304c\u76f4\u63a5\u5dde\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5dde\u5185\u3067\u3042\u308c\u30701\u3064\u306e\u65bd\u8a2d\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u7ba1\u7406\u306eSPED\u30b7\u30b9\u30c6\u30e0\uff08EFD-ICMS\uff09\u306b\u3088\u3063\u30662011\u5e741\u6708\u3088\u308a\u767b\u9332\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u304a\u308a\u3001GIA\uff08Guia Nacional de Informa\u00e7\u00e3o e Apura\u00e7\u00e3o do ICMS\uff09\u3092\u4f7f\u7528\u3057\u3066\u6bce\u6708\u7533\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

ICMS\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u5546\u54c1\u4fa1\u683c\u306b\u52a0\u3048\u3066\u3001ICMS\u81ea\u4f53\u3084COFINS\u3001PIS\u7b49\u306e\u9593\u63a5\u7a0e\u306b\u3064\u3044\u3066\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001IPI\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001ICMS\u898f\u5247\u306b\u3088\u308b\u3068\u3001\u5546\u54c1\u306e\u8cfc\u5165\u8005\u304c\u6700\u7d42\u53d6\u5f15\u8005\u3067\u3042\u308a\u3001\u5f53\u8a72\u53d6\u5f15\u304cIPI\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u306fIPI\u304c\u8ab2\u7a0e\u6a19\u6e96 \u984d\u306b\u542b\u307e\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u3084ICMS\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u306f\u306a\u3044\u6cd5\u4eba\u304c\u3001\u88fd\u9020\u696d\u8005\u304b\u3089\u7269\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3084\u3001\u5f53\u8a72\u7269\u54c1\u306e\u8cfc\u5165\u8005\u304cICMS\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u81ea\u5df1\u6d88\u8cbb\u76ee\u7684\u3067\u3042\u308a\u3001\u6b21\u6bb5\u968e\u3078\u8ee2\u5ac1\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n

\u5546\u6d41\u4e0a\u306e\u554f\u984c\u3067ICMS\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u304c\u8caf\u307e\u3063\u3066\u3057\u307e\u3044\u3001\u6d88\u5316\u3067\u304d\u306a\u3044\u4f01\u696d\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002ICMS\u30af\u30ec\u30b8\u30c3\u30c8\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3078\u306e\u4ed5\u5165\u308c\u6642\u306e\u79fb\u8ee2\u3084\u3001\u9084\u4ed8\u306b\u3088\u3063\u3066\u6d88\u5316\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u4e0a\u3001\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u4f7f\u7528\u7533\u8acb\u306b\u3064\u3044\u3066\u306f\u5dde\u653f\u5e9c\u306e\u8a8d\u53ef\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u73fe\u5728\u3001\u305d\u306e\u7533\u8acb\u304c\u6b86\u3069\u4e0b\u308a\u306a\u3044\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002ICMS\u306f\u5dde\u7a0e\u3067\u3059\u306e\u3067\u3001\u5f53\u8a72\u7533\u8acb\u306e\u53d7\u7406\u306f\u3001\u5dde\u653f\u5e9c\u306e\u8ca1\u653f\u72b6\u614b\u306b\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002\u672c\u6765\u3067\u3042\u308c\u3070\u5236\u5ea6\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u6a29\u5229\u3067\u3059\u304c\u3001\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u653f\u5e9c\u304b\u3089\u306e\u7a0e\u91d1\u9084\u4ed8\u306f\u56f0\u96e3\u3092\u6975\u3081\u308b\u5206\u91ce\u3067\u3059\u3002\u307e\u305a\u306f\u5546\u6d41\u306e\u5909\u66f4\u7b49\u306b\u3088\u3063\u3066\u3001\u5546\u6d41\u4e0a\u3067ICMS\u30af\u30ec\u30b8\u30c3\u30c8\u304c\u8caf\u307e\u3089\u306a\u3044\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u3068\u3068\u3082\u306b\u3001ICMS\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u79fb\u8ee2\u3084\u9084\u4ed8\u8acb\u6c42\u306e\u7533\u8acb\u3092\u500b\u5225\u306b\u9032\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u81f4\u3057\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\u3001\u672c\u4ef6\u3088\u308a\u8a73\u7d30\u306a\u89e3\u8aac\u4ed8\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3001\u4ee5\u4e0b\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\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

<\/p>\n

\u4ee5\u4e0a<\/p>\n

<\/p>\n

Tokyo Consulting Firm Limitada<\/strong><\/p>\n

Av. Paulista, 2444, S\u00e3o Paulo, SP, BRASIL<\/p>\n

Diretor Presidente<\/p>\n

\u91d1\u5185\u3000\u967d<\/p>\n