<\/p>\n

\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u897f\u5c71\u3067\u3059\u3002
\n\u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

2019\u5e743\u670818\u65e5\u3001\u7a0e\u52d9\u7dcf\u5c40\uff08DGT\uff09\u3088\u308a\u3001\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u3092\u53d6\u308b\u3059\u3079\u3066\u306e\u767b\u9332\u4f01\u696d\u306f\u3001Tax\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u304a\u3044\u3066\u30ea\u30a8\u30eb\u8868\u8a18\u3092\u8981\u3059\u308b\u3068\u3044\u3046Notification 4908\u304c\u901a\u9054\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u540c\u901a\u9054\u306b\u3088\u308b\u3068\u3001\u5404\u901a\u77e5\u306e\u660e\u7d30\u306b\u304a\u3044\u3066\u306f\u30ea\u30a8\u30eb\u8868\u8a18\u306b\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001VAT10%\u53ca\u3073\u7dcf\u984d\u306b\u3064\u3044\u3066\u3001\u30ea\u30a8\u30eb\u8868\u8a18\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30ea\u30a8\u30eb\u8868\u8a18\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u308bUSD\/\u30ea\u30a8\u30eb\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u306b\u3088\u308a\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u524d\u6708\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3001\u53c8\u306f\u30ab\u30f3\u30dc\u30b8\u30a2\u4e2d\u592e\u9280\u884c\uff08National Bank of Cambodia\uff09\u306b\u3088\u308a\u65e5\u3005\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4e0b\u56de\u3089\u306a\u3044\u30ec\u30fc\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30ec\u30fc\u30c8\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u30010.5\u30ea\u30a8\u30eb\u4ee5\u4e0a\u306e\u7aef\u6570\u5834\u51fa\u305f\u5834\u5408\u306f\u5207\u308a\u4e0a\u3052\u30661\u30ea\u30a8\u30eb\u306b\u30010.4\u30ea\u30a8\u30eb\u4ee5\u4e0b\u306e\u7aef\u6570\u306e\u5834\u5408\u306f\u5207\u308a\u4e0b\u3052\u30660\u30ea\u30a8\u30eb\u3068\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u305d\u306e\u4ed6\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n
1. \u3053\u308c\u307e\u3067\u3001\u8cc3\u501f\u53d6\u5f15\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e10%\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001VAT\u4e8b\u696d\u8005\u540c\u58eb\u306e\u8cc3\u501f\u306b\u304a\u3044\u3066\u306f10%\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u307e\u3059\u3002\u6539\u6b63\u306e\u6b63\u5f0f\u306a\u767a\u8868\u306f\u3001\u8ffd\u3063\u3066\u516c\u8868\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/li>\n
2. \u73fe\u5728\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u4e8c\u91cd\u8ab2\u7a0e\u5354\u5b9a\uff08DTA\uff09\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b6\u30f6\u56fd\u9593\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u300110%\u306e\u512a\u9047\u7a0e\u7387\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\u306e\u6cd5\u52d9\u90e8\u9580\u306b\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u73fe\u72b6\u3067\u306f\u53d6\u5f15\u5f8c\u306e\u7533\u8acb\u3067\u3082\u554f\u984c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n
3. \u4f1a\u8a08\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u5927\u898f\u6a21\u7d0d\u7a0e\u8005\u306f\u3001\u3053\u308c\u307e\u3067\u306f\u671f\u65e5\u307e\u3067\u306b\u76e3\u67fb\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3082\u7f70\u91d1\u7b49\u306f\u8ab2\u305b\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u4eca\u5f8c\u306f\u3001\u7f70\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n
4. 2019\u5e744\u6708\u3088\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306eVAT\u9084\u4ed8\u7533\u8acb\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n
5. \u4e3b\u4e8b\u696d\u6d3b\u52d5\u4ee5\u5916\u306e\u5165\u91d1\uff08\u9810\u91d1\u5229\u606f\u306a\u3069\uff09\u306f\u3001\u524d\u6255\u6cd5\u4eba\u7a0e1%\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n
6. NGO\u306b\u3064\u3044\u3066\u3082\u3001\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\uff08TOI\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n
7. \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u4e3b\u306e\u5909\u66f4\u6642\u306b\u306f\u5f15\u7d99\u304e\u306f\u884c\u306a\u3048\u307e\u305b\u3093\u3002<\/li>\n
8. \u95a2\u9023\u8005\u3068\u306e\u30ed\u30fc\u30f3\u5951\u7d04\u306b\u95a2\u308f\u308b\u5229\u606f\u306b\u3064\u3044\u3066\u3001180\u65e5\u4ee5\u4e0a\u652f\u6255\u306e\u5b9f\u614b\u304c\u306a\u3044\u3082\u306e\u306f\u5e74\u6b21\u7a0e\u52d9\u7533\u544a\uff08TOI\uff09\u306b\u304a\u3044\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n

    <\/p>\n

   \u4eca\u9031\u306f\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002
   \n\u3054\u4e0d\u660e\u306a\u70b9\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u4e0b\u3055\u3044\u3002<\/p>\n

    <\/p>\n

    <\/p>\n

   \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9
   \n\u897f\u5c71\u3000\u7fd4\u592a\u90ce<\/p>\n

   <\/p>\n

   \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"  \u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u99d0\u5728\u54e1\u306e\u897f\u5c71\u3067\u3059\u3002 \u4eca\u56de\u306f\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002   2019\u5e743\u670818\u65e5\u3001\u7a0e\u52d9\u7dcf\u5c40\uff08DGT\uff09\u3088\u308a\u3001\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u3092\u53d6\u308b\u3059\u3079\u3066\u306e\u767b\u9332\u4f01\u696d […]","protected":false},"author":1,"featured_media":1724,"comment_status":"closed","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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[23,19],"tags":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1700"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/comments?post=1700"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1700\/revisions"}],"predecessor-version":[{"id":2198,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1700\/revisions\/2198"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media\/1724"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/media?parent=1700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}