\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u897f\u5c71\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u6cd5\u4eba\u7a0e\u30fb\u305d\u306e2\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u901a\u5e3820\uff05\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u539f\u6cb9\u53c8\u306f\u5929\u7136\u30ac\u30b9\u306e\u751f\u7523\u5206\u4e0e\u5951\u7d04\u3001\u6728\u6750\u3001\u9271\u77f3\u3001\u91d1\u305d\u3057\u3066\u5b9d\u77f3\u3092\u542b\u3080\u5929\u7136\u8cc7\u6e90\u306e\u958b\u767a\u304b\u3089\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f30\uff05\u3001\u751f\u547d\u4fdd\u967a\u3001\u640d\u5bb3\u4fdd\u967a\u53c8\u306f\u518d\u4fdd\u967a\u696d\u3092\u884c\u3046\u4fdd\u967a\u4f1a\u793e\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u53d7\u9818\u3057\u305f\u7dcf\u4fdd\u967a\u6599\u53ce\u5165\u3092\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u30665\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u975e\u4fdd\u967a\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u7a0e\u7387\u306e20\uff05\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u306a\u3069\u306b\u3088\u308a\u3001\u7a0e\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30df\u30cb\u30de\u30e0\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u3068\u306f\u5225\u306e\u7a0e\u3067\u3042\u308a\u3001VAT\u3092\u9664\u304f\u5e74\u9593\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u30661\uff05\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u30df\u30cb\u30de\u30e0\u7a0e\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u306e\u7a0e\u984d\u3092\u30df\u30cb\u30de\u30e0\u7a0e\u304c\u4e0a\u56de\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u304c\u5e74\u9593\u58f2\u4e0a\u9ad8\u306e1\uff05\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u307f\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u6295\u8cc7\u512a\u9047\u63aa\u7f6e\uff08QIP\uff09\u306e\u9069\u7528\u4f01\u696d\u53ca\u3073\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4f01\u696d\u306f\u30df\u30cb\u30de\u30e0\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\u58f2\u4e0a\u9ad8 10,000\u3001\u8cbb\u7528 9,800\u3001\u5229\u76ca 200\u306e\u4e00\u822c\u4f01\u696dA\u793e\u306e\u5834\u5408<\/p>\n

\uff08\u76ca\u91d1\u4e0d\u7b97\u5165\u9805\u76ee\u304a\u3088\u3073\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u9805\u76ee\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002\uff09<\/p>\n

\u2460\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n

\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u3068\u306a\u308a\u3001\u3053\u308c\u306b\u5bfe\u3057\u306620\uff05\u306e\u7a0e\u7387\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002A\u793e\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97\u304c200\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u8ab2\u7a0e\u6240\u5f97200 \u00d7 \u7a0e\u738720\uff05 \uff1d 40<\/p>\n

\u2461\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/p>\n

\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u5229\u76ca\u3067\u306f\u306a\u304f\u3001VAT\u3092\u9664\u304f\u58f2\u4e0a\u9ad8\u3068\u306a\u308a\u307e\u3059\u3002A\u793e\u306e\u5834\u5408\u306f\u300110,000\u304c\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308a\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u30df\u30cb\u30de\u30e0\u7a0e\u7387\u306e1\uff05\u3092\u4e57\u3058\u3066\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n

\u58f2\u4e0a\u9ad810,000 \u00d7 \u7a0e\u73871\uff05 \uff1d 100<\/p>\n

\u2462\u78ba\u5b9a\u7a0e\u984d\u306e\u7b97\u51fa<\/p>\n

\u2460\u3001\u2461\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u304b\u3089\u7b97\u51fa\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u3068\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u3046\u3061\u3001\u91d1\u984d\u304c\u5927\u304d\u3044\u65b9\u304c\u3001\u78ba\u5b9a\u306e\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002A\u793e\u306e\u5834\u5408\u306b\u306f\u3001\u2461\u306e\u30df\u30cb\u30de\u30e0\u7a0e\u7387\u304c\u3001\u2460\u306e\u6cd5\u4eba\u7a0e\u306e\u91d1\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u30df\u30cb\u30de\u30e0\u7a0e\u306e100\u304c\u78ba\u5b9a\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u2460 \u6cd5\u4eba\u7a0e40 \uff1c \u2461\u30df\u30cb\u30de\u30e0\u7a0e100<\/p>\n

\u78ba\u5b9a\u7a0e\u984d100<\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9<\/p>\n

\u897f\u5c71\u3000\u7fd4\u592a\u90ce<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

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