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{"id":1985,"date":"2020-08-13T08:23:16","date_gmt":"2020-08-13T08:23:16","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/?p=1985"},"modified":"2021-09-05T13:16:05","modified_gmt":"2021-09-05T13:16:05","slug":"cambodia-specific-tax-on-certain-merchandises-and-services","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/cambodia-specific-tax-on-certain-merchandises-and-services\/","title":{"rendered":"\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u3063\u3066\u4f55\u304b\uff1f"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30ab\u30f3\u30dc\u30b8\u30a2\u5b89\u85e4\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306b\u3064\u3044\u3066\u7a0e\u52d9\u8996\u70b9\u3067\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08Specific Tax on Certain Merchandise and Services\uff09\u3068\u306f\u3001\u30d3\u30fc\u30eb\u3001\u305f\u3070\u3053\u3001\u30ac\u30bd\u30ea\u30f3\u3001\u81ea\u52d5\u8eca\u7b49\u306e\u3001\u7279\u5b9a\u306e\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7279\u5225\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8ab2\u7a0e\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u56fd\u5185\u3067\u751f\u7523\u3055\u308c\u305f\u5546\u54c1\u306f\u3001\u300c\u5de5\u5834\u6e21\u3057\u58f2\u4fa1\u300d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306e\u300c\u5de5\u5834\u6e21\u3057\u58f2\u4fa1\u300d\u3068\u306f\u3001VAT\u8ab2\u7a0e\u524d\u304b\u3064\u5024\u5f15\u304d\u7b49\u3092\u9069\u7528\u3059\u308b\u524d\u306e\u58f2\u4fa1\u306e65\uff05\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8f38\u5165\u88fd\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u7a0e\u91d1\u306f\u95a2\u7a0e\u307e\u305f\u306fCIF\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u30db\u30c6\u30eb\u3084\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u4fa1\u683c\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u822a\u7a7a\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u767a\u884c\u3055\u308c\u305f\u822a\u7a7a\u5238\u306e\u58f2\u4fa1\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u306e\u307f\u306a\u3089\u305a\u56fd\u5916\u306e\u65c5\u884c\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u7387\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u7387\u3011<\/p>\n<table width=\"566\">\n<tbody>\n<tr>\n<td width=\"415\"><strong>\u9805\u76ee<\/strong><\/td>\n<td width=\"151\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u56fd\u5185\u30fb\u56fd\u969b\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9<\/td>\n<td width=\"151\">3\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u56fd\u5185\u30fb\u56fd\u969b\u822a\u7a7a\u5238\u306e\u8ca9\u58f2<\/td>\n<td width=\"151\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u5a2f\u697d\u30b5\u30fc\u30d3\u30b9<\/td>\n<td width=\"151\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u6c34\u53ca\u3073\u679c\u7269\u30fb\u91ce\u83dc\u30b8\u30e5\u30fc\u30b9\u3092\u9664\u304f\u6e05\u6dbc\u98f2\u6599\u306e\u8ca9\u58f2<\/td>\n<td width=\"151\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u30c7\u30a3\u30fc\u30bc\u30eb\u3001\u6f64\u6ed1\u6cb9\u3001\u30d6\u30ec\u30fc\u30ad\u30aa\u30a4\u30eb\u3001\u30a8\u30f3\u30b8\u30f3\u30aa\u30a4\u30eb\u306e\u88fd\u9020\u7528\u539f\u6599<\/td>\n<td width=\"151\">0-25\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u8eca\u4e21\u3092\u542b\u3080\u305d\u306e\u4ed6\u8f38\u5165\u304a\u3088\u3073\u73fe\u5730\u751f\u7523\u88fd\u54c1<\/td>\n<td width=\"151\">0-70\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"415\">\u4e0a\u8a18\u4ed8\u5c5e\u54c1\u3001\u9152\u985e\u3001\u30ce\u30f3\u30a2\u30eb\u30b3\u30fc\u30eb\u98f2\u6599\u3001\u96fb\u5316\u88fd\u54c1\u306a\u3069<\/td>\n<td width=\"151\">0-70\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u56fd\u5185\u306e\u58f2\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u6708\u3001\u7fcc\u6708\u306e20\u65e5\u307e\u3067\u306b\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u7387\u306e\u7533\u544a\u53ca\u3073\u652f\u6255\u3044\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8f38\u5165\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u8f38\u5165\u6642\u306b\u7a0e\u95a2\u306b\u652f\u6255\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306fCIF\u3092\u542b\u3080\u8f38\u5165\u54c1\u306e\u4fa1\u683c\u306b\u3001VAT\u3092\u9664\u3044\u305f\u8f38\u5165\u95a2\u7a0e\u984d\u3092\u52a0\u7b97\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u3053\u308c\u3067\u4ee5\u4e0a\u3068\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306b\u95a2\u3057\u3066\u3001\u81ea\u5206\u306e\u4f1a\u793e\u306e\u5834\u5408\u306f\uff1f\u3068\u3044\u3046\u3088\u3046\u306a\u5177\u4f53\u7684\u306a\u3054\u76f8\u8ac7\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u4e0b\u8a18Facebook\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\uff1a<a href=\"https:\/\/www.facebook.com\/tomomi.ando.9277\">https:\/\/www.facebook.com\/tomomi.ando.9277<\/a><\/p>\n<p>\u30ab\u30f3\u30dc\u30b8\u30a2\u6cd5\u4eba\uff1a<a href=\"https:\/\/www.facebook.com\/tokyoconsultingfirm.cambodia\/\">https:\/\/www.facebook.com\/tokyoconsultingfirm.cambodia\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u7686\u69d8\u306b\u5c11\u3057\u3067\u3082\u591a\u304f\u304a\u5f79\u306b\u7acb\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u662f\u975e\u3001\u4ed6\u306e\u8a18\u4e8b\u3082\u898b\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<hr \/>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#_Wiki-Investment\"><span class=\"toc_number toc_depth_1\">1<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a><ul><li><a href=\"#i\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"_Wiki-Investment\"><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n<h3><span id=\"i\"><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/span><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30ab\u30f3\u30dc\u30b8\u30a2\u62e0\u70b9<br \/>\n\u5b89\u85e4 \u670b\u7f8e<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1486\" src=\"http:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-content\/uploads\/2018\/12\/tomomi_ando.jpg\" alt=\"\" width=\"90\" height=\"100\" \/><\/p>\n<p>\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\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30ab\u30f3\u30dc\u30b8\u30a2\u5b89\u85e4\u3067\u3059\u3002 &nbsp; \u4eca\u56de\u306f\u3001\u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306b\u3064\u3044\u3066\u7a0e\u52d9\u8996\u70b9\u3067\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u7279\u5b9a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08Specific Tax  [&hellip;]","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\/1985"}],"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=1985"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1985\/revisions"}],"predecessor-version":[{"id":1986,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/posts\/1985\/revisions\/1986"}],"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=1985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/categories?post=1985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/cambodia_blog\/wp-json\/wp\/v2\/tags?post=1985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}