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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u4e80\u3000\u572d\u826f<\/span>\u3067\u3059\uff01<\/span><\/p>\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u30aa\u30d5\u30a3\u30b9\u79fb\u8ee2\u30fb\u5897\u8a2d\u6642\u306eGST\u767b\u9332\u5909\u66f4\u624b\u7d9a\u304d\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30a4\u30f3\u30c9\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30a4\u30f3\u30c9\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/p>\n

<\/h2>\n
<\/h2>\n
\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u30aa\u30d5\u30a3\u30b9\u79fb\u8ee2\u30fb\u5897\u8a2d\u6642\u306eGST\u767b\u9332\u5909\u66f4\u624b\u7d9a\u304d<\/span><\/h2>\n
<\/p>\n
1. \u306f\u3058\u3081\u306b<\/h2>\n
\u3000\u30a4\u30f3\u30c9\u9032\u51fa\u4f01\u696d\u304c\u672c\u683c\u7684\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u62e1\u5927\u3059\u308b\u3068\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u6642\u306b\u501f\u308a\u305f\u30b5\u30fc\u30d3\u30b9\u30aa\u30d5\u30a3\u30b9\u3084<\/span>
\n\u5c0f\u898f\u6a21\u306a\u62e0\u70b9\u304b\u3089\u3001\u65b0\u3057\u3044\u30aa\u30d5\u30a3\u30b9\u3078\u79fb\u8ee2\u3057\u305f\u308a\u3001\u8ffd\u52a0\u62e0\u70b9\u3092\u958b\u8a2d\u3057\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3042\u308a\u307e<\/span>
\n\u3059\u3002<\/span>
\n\u3000\u3057\u304b\u3057\u3001\u30aa\u30d5\u30a3\u30b9\u4f4f\u6240\u306e\u5909\u66f4\u306f\u5358\u306a\u308b\u7dcf\u52d9\u624b\u7d9a\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30a4\u30f3\u30c9\u306eGST\u5236\u5ea6\u3067\u306f\u3001\u767b\u9332\u6642\u306b<\/span>
\n\u7533\u544a\u3057\u305f\u4f4f\u6240\u304c\u8acb\u6c42\u66f8\u3001\u7a0e\u52d9\u7533\u544a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08ITC\uff09\u306e\u6839\u62e0\u3068\u306a\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u62e0\u70b9\u4f4f\u6240\u304c\u5909\u308f<\/span>
\n\u3063\u305f\u5834\u5408\u3084\u8907\u6570\u62e0\u70b9\u3092\u6301\u3064\u5834\u5408\u306b\u306f\u3001\u9069\u5207\u306a\u767b\u9332\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>
\n\u3000\u767b\u9332\u5185\u5bb9\u3068\u5b9f\u614b\u304c\u7570\u306a\u308b\u3068\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u3001ITC\u5426\u8a8d\u3084\u7533\u544a\u30a8\u30e9\u30fc\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c<\/span>
\n\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5909\u66f4\u7533\u8acb\u304c\u9045\u308c\u308b\u3068\u3001\u767b\u9332\u306e\u4e00\u6642\u505c\u6b62\u3084\u8ffd\u52a0\u60c5\u5831\u8981\u6c42\u306a\u3069\u306e\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059<\/span>\u3002<\/span>
\n\u3000\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30aa\u30d5\u30a3\u30b9\u79fb\u8ee2\u30fb\u5897\u8a2d\u6642\u306b\u884c\u3046\u3079\u304dGST\u767b\u9332\u306e\u5909\u66f4\u624b\u7d9a\u304d\u3068\u3001\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span>
\n\u3057\u307e\u3059\u3002<\/span><\/p>\n
<\/h2>\n
2. \u5236\u5ea6\u306e\u6982\u8981<\/span><\/h2>\n
2.1 PPOB\u3068APOB<\/span>
\nGST\u767b\u9332\u3067\u306f\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u6240\u3092\u300cPrincipal Place of Business\uff08PPOB\uff09\u300d\u3001\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u696d\u62e0\u70b9\u3092<\/span>
\n\u300cAdditional Place of Business\uff08APOB\uff09\u300d\u3068\u3057\u3066\u767b\u9332\u3057\u307e\u3059\u3002<\/span>
\nPPOB\u306f\u3001\u7533\u8acb\u3059\u308b\u5dde\u5185\u306b\u6240\u5728\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f8c\u304b\u3089\u540c\u4e00\u5dde\u5185\u3067\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059<\/span>
\n\u304c\u3001\u5dde\u3092\u8de8\u3044\u3060\u79fb\u8ee2\u306f\u4f4f\u6240\u5909\u66f4\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u8907\u6570\u306e\u5009\u5eab\u3084\u55b6\u696d\u62e0\u70b9\u3092\u6301\u3064\u5834\u5408\u3001\u305d\u308c<\/span>
\n\u3089\u306fAPOB\u3068\u3057\u3066\u8ffd\u52a0\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u5404\u62e0\u70b9\u3092\u9069\u5207\u306b\u767b\u9332\u3057\u3001\u3069\u306e\u62e0\u70b9\u304b\u3089\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u6b63\u3057\u3044ITC\u8a08\u7b97<\/span>
\n\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u62c5\u4fdd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
2.2 \u767b\u9332\u60c5\u5831\u306e\u300c\u30b3\u30a2\u9805\u76ee\u300d\u3068\u300c\u975e\u30b3\u30a2\u9805\u76ee\u300d<\/span><\/p>\n
GST\u30dd\u30fc\u30bf\u30eb\u3067\u306f\u3001\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u3092\u300c\u30b3\u30a2\u9805\u76ee\u300d\u3068\u300c\u975e\u30b3\u30a2\u9805\u76ee\u300d\u306b\u5206\u3051\u3066\u3044\u307e\u3059\u3002<\/span>
\n\u30b3\u30a2\u9805\u76ee\u306b\u306f\u3001\u4e8b\u696d\u6240\u540d\u3001PPOB\u3084APOB\u3001\u5f79\u54e1\u30fb\u53d6\u7de0\u5f79\u60c5\u5831\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5909\u66f4\u306b\u306f\u7a0e<\/span>
\n\u52d9\u5f53\u5c40\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u30b3\u30a2\u9805\u76ee\u306e\u5909\u66f4\u306f\u3001Form GST REG-14\u3092\u7528\u3044\u3066\u7533\u8acb\u3057\u307e\u3059\u3002\u7a0e\u52d9\u5b98\u304c\u4e00\u5b9a<\/span>
\n\u671f\u9593\u5185\u306b\u51e6\u7406\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u300115\u65e5\u7d4c\u904e\u5f8c\u306b\u81ea\u52d5\u627f\u8a8d\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span>
\n\u4e00\u65b9\u3001\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u3084\u9280\u884c\u53e3\u5ea7\u306a\u3069\u306e\u975e\u30b3\u30a2\u9805\u76ee\u306f\u3001\u7533\u8acb\u5f8c\u3059\u3050\u306b\u53cd\u6620\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u627f\u8a8d\u306f<\/span>
\n\u4e0d\u8981\u3067\u3059\u3002<\/span><\/p>\n
2.3 \u5909\u66f4\u7533\u8acb\u306e\u671f\u9650<\/span>
\nGST\u6cd5\u3067\u306f\u3001\u767b\u9332\u60c5\u5831\u306b\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u5909\u66f4\u65e5\u304b\u308915\u65e5\u4ee5\u5185\u306bGST\u30dd\u30fc\u30bf\u30eb\u3067\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a<\/span>
\n\u308a\u307e\u305b\u3093\u3002<\/span>
\n\u3000\u5909\u66f4\u7533\u8acb\u306e\u63d0\u51fa\u304c\u9045\u308c\u308b\u3068\u3001\u7a0e\u52d9\u5b98\u304b\u3089\u8aac\u660e\u3084\u8ffd\u52a0\u8cc7\u6599\u3092\u6c42\u3081\u3089\u308c\u3001\u51e6\u7406\u304c\u9045\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/span><\/p>\n
\u3000\u7279\u306b\u3001PPOB\u3084APOB\u306e\u4f4f\u6240\u5909\u66f4\u306f\u30b3\u30a2\u9805\u76ee\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u63d0\u51fa\u671f\u9650\u3092\u53b3\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
2.4 \u767b\u9332\u5909\u66f4\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408<\/span><\/p>\n
\u3000GST\u767b\u9332\u306f\u5dde\u5358\u4f4d\u3067\u4ed8\u4e0e\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u6240\u304c\u5225\u306e\u5dde\u3078\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u3001\u65e2\u5b58\u767b\u9332\u3092\u30ad\u30e3\u30f3<\/span>
\n\u30bb\u30eb\u3057\u3001\u79fb\u8ee2\u5148\u306e\u5dde\u3067\u65b0\u898f\u767b\u9332\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u540c\u69d8\u306b\u3001PAN\u304c\u5909\u66f4\u306b\u306a\u308b\u5834\u5408\u3082\u3001\u65b0\u3057\u3044GST\u767b\u9332\u3092\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span>
\n\u3053\u306e\u70b9\u3092\u8aa4\u89e3\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5dde\u3092\u8de8\u3050\u79fb\u8ee2\u3092\u300c\u5358\u306a\u308b\u4f4f\u6240\u5909\u66f4\u300d\u3068\u8003\u3048\u3066\u3057\u307e<\/span>
\n\u3046\u3068\u3001\u79fb\u8ee2\u5148\u306e\u5dde\u3067\u306e\u8ca9\u58f2\u304c\u7121\u767b\u9332\u53d6\u5f15\u3068\u306a\u308a\u3001\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
3. \u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/p>\n
3.1 \u79fb\u8ee2\u304b\u5897\u8a2d\u304b\u3092\u5224\u5b9a\u3059\u308b<\/span>
\n\u30aa\u30d5\u30a3\u30b9\u3092\u65b0\u8a2d\u3059\u308b\u5834\u5408\u3001\u65e7\u30aa\u30d5\u30a3\u30b9\u3092\u9589\u9396\u3057\u3066\u79fb\u8ee2\u3059\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u65e7\u30aa\u30d5\u30a3\u30b9\u3092\u6b8b\u3057\u305f\u307e\u307e<\/span>
\n\u65b0\u62e0\u70b9\u3092\u8ffd\u52a0\u3059\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u4e3b\u306a\u5206\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u79fb\u8ee2\uff08\u65e7\u30aa\u30d5\u30a3\u30b9\u3092\u9589\u9396\u3059\u308b\u5834\u5408\uff09<\/span>
\n\u3000PPOB\u306e\u4f4f\u6240\u3092\u65b0\u30aa\u30d5\u30a3\u30b9\u306b\u5909\u66f4\u3057\u3001\u65e7\u30aa\u30d5\u30a3\u30b9\u304cAPOB\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u524a\u9664\u3057\u307e\u3059\u3002\u65e7<\/span>
\n\u30aa\u30d5\u30a3\u30b9\u3067\u767a\u751f\u3057\u305f\u5728\u5eab\u3084\u8acb\u6c42\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u79fb\u8ee2\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u5897\u8a2d\uff08\u65e7\u30aa\u30d5\u30a3\u30b9\u3092\u5b58\u7d9a\u3055\u305b\u308b\u5834\u5408\uff09<\/span>
\n\u3000PPOB\u306f\u7dad\u6301\u3057\u3001\u65b0\u30aa\u30d5\u30a3\u30b9\u3092APOB\u3068\u3057\u3066\u8ffd\u52a0\u767b\u9332\u3057\u307e\u3059\u3002\u8907\u6570\u62e0\u70b9\u304b\u3089\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u5404\u62e0<\/span>
\n\u70b9\u3092\u660e\u78ba\u306b\u767b\u9332\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001ITC\u8a08\u7b97\u3084\u7a0e\u52d9\u7533\u544a\u306b\u4e0d\u6574\u5408\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u5dde\u3092\u8de8\u3050\u79fb\u8ee2\u306e\u5834\u5408<\/span>
\n\u3000\u5dde\u5916\u3078\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u3001\u65e2\u5b58\u767b\u9332\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3001\u79fb\u8ee2\u5148\u5dde\u3067\u65b0\u898f\u767b\u9332\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/span><\/p>\n
\u3000\u5168\u30a4\u30f3\u30c9\u3067\u4e8b\u696d\u5c55\u958b\u3059\u308b\u5834\u5408\u3001\u5404\u5dde\u3054\u3068\u306bGST\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u65e9\u3081\u306b\u8a08\u753b\u3057\u3066<\/span>
\n\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
3.2 \u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099<\/span>
\n\u3000\u4f4f\u6240\u5909\u66f4\u3084APOB\u8ffd\u52a0\u306e\u7533\u8acb\u3067\u306f\u3001\u6240\u6709\u5f62\u614b\u306b\u5fdc\u3058\u3066\u7570\u306a\u308b\u4f4f\u6240\u8a3c\u660e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002GST\u516c\u5f0fFAQ\u3084\u624b\u5f15\u304d\u306b\u3088\u308c\u3070\u3001\u4e3b\u306a\u5fc5\u8981\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n
$\"\"$ <\/p>\n
\u3000\u3053\u308c\u3089\u306e\u66f8\u985e\u306fPDF\u5316\u3057\u3066\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u8907\u6570\u66f8\u985e\u3092\u4e00\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u307e\u3068<\/span>
\n\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u3000\u307e\u305f\u3001\u53d6\u7de0\u5f79\u4f1a\u8b70\u4e8b\u9332\u3084\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306a\u3069\u3001\u4f4f\u6240\u5909\u66f4\u3092\u627f\u8a8d\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u66f8\u985e\u3084\u3001\u4f1a\u793e\u5370\u7ae0\u3001\u30b5<\/span>
\n\u30a4\u30f3\u6a29\u8005\u306e\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\uff08DSC\uff09\u3082\u6e96\u5099\u3057\u3066\u304a\u304f\u3068\u3001\u7533\u8acb\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
3.3 \u3088\u304f\u3042\u308b\u5b9f\u52d9\u4e0a\u306e\u843d\u3068\u3057\u7a74<\/span><\/p>\n
<\/p>\n
\u65e7\u30aa\u30d5\u30a3\u30b9\u3092\u524a\u9664\u3057\u5fd8\u308c\u308b<\/span>
\n\u3000\u79fb\u8ee2\u5f8c\u3082\u65e7\u30aa\u30d5\u30a3\u30b9\u304cAPOB\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u73fe\u5730\u78ba\u8a8d\u3084\u901a\u77e5\u304c\u5c4a\u304f\u3053\u3068\u304c\u3042\u308a\u307e<\/span>
\n\u3059\u3002\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u5009\u5eab\u3084\u4e8b\u52d9\u6240\u304c\u767b\u9332\u4e0a\u6b8b\u308b\u3053\u3068\u306f\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u9762\u30fb\u4f1a\u8a08\u9762\u306e\u30ea\u30b9\u30af\u306b\u3082\u306a<\/span>
\n\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u4f4f\u6240\u306e\u8a73\u7d30\u304c\u4e0d\u4e00\u81f4\u306b\u306a\u308b<\/span>
\n\u3000\u5efa\u7269\u540d\u3001\u968e\u6570\u3001PIN\u30b3\u30fc\u30c9\u306a\u3069\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u3001\u7533\u8acb\u304c\u5dee\u3057\u623b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u30b0\u30eb\u30ac<\/span>
\n\u30aa\u30f3\u306a\u3069\u306e\u9ad8\u5c64\u30d3\u30eb\u7fa4\u3067\u306f\u3001\u540c\u3058\u30d3\u30eb\u306b\u8907\u6570\u4f01\u696d\u304c\u5165\u5c45\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u4f4f\u6240\u8a18\u8f09\u304c\u91cd\u8981\u3067\u3059<\/span>\u3002<\/span><\/p>\n
<\/p>\n
NOC\u306e\u53d6\u5f97\u3092\u5fd8\u308c\u308b<\/span>
\n\u3000\u30b3\u30ef\u30fc\u30ad\u30f3\u30b0\u30b9\u30da\u30fc\u30b9\u3084\u89aa\u4f1a\u793e\u6240\u6709\u7269\u4ef6\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u6b63\u5f0f\u306a\u8cc3\u8cb8\u5951\u7d04\u304c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059<\/span>
\n\u3002\u305d\u306e\u5834\u5408\u3001NOC\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u5931\u5ff5\u3057\u3084\u3059\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u63d0\u51fa\u66f8\u985e\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3001\u7a0e<\/span>
\n\u52d9\u5b98\u304b\u3089\u8ffd\u52a0\u8cc7\u6599\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u8acb\u6c42\u66f8\u3084\u5951\u7d04\u66f8\u306e\u4f4f\u6240\u66f4\u65b0\u3092\u5fd8\u308c\u308b<\/span>
\n\u3000GST\u767b\u9332\u8a3c\u304c\u66f4\u65b0\u3055\u308c\u3066\u3082\u3001\u8acb\u6c42\u66f8\u3084\u5951\u7d04\u66f8\u306b\u65e7\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u305f\u307e\u307e\u3067\u306f\u3001\u53d6\u5f15\u5148\u3084\u9280\u884c\u3068\u306e\u9593\u3067\u30c8<\/span>
\n\u30e9\u30d6\u30eb\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002GST\u767b\u9332\u306e\u5909\u66f4\u5f8c\u306f\u3001\u5404\u7a2e\u53d6\u5f15\u66f8\u985e\u306e\u4f4f\u6240\u3082\u901f\u3084\u304b\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981<\/span>
\n\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u5dde\u5916\u79fb\u8ee2\u306a\u306e\u306b\u5909\u66f4\u7533\u8acb\u306e\u307f\u3067\u6e08\u307e\u305b\u308b<\/span>
\n\u3000\u5dde\u3092\u8de8\u3050\u5834\u5408\u306f\u3001\u65b0\u898f\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u3092\u77e5\u3089\u305a\u306b\u65e7\u767b\u9332\u306e\u307e\u307e\u53d6\u5f15\u3092\u7d9a\u3051\u308b\u3068\u3001\u7121\u767b\u9332\u55b6\u696d<\/span>
\n\u3068\u307f\u306a\u3055\u308c\u3001\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
4. \u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u5bfe\u5fdc<\/span><\/h2>\n
4.1 \u3059\u3050\u306b\u78ba\u8a8d\u3059\u3079\u304d\u4e8b\u9805<\/span><\/p>\n
\u3000\u307e\u305a\u3001\u79fb\u8ee2\u65e5\u30fb\u7a3c\u50cd\u65e5\u3092\u78ba\u5b9a\u3057\u3001\u5909\u66f4\u65e5\u304b\u308915\u65e5\u4ee5\u5185\u306b\u7533\u8acb\u3067\u304d\u308b\u3088\u3046\u3001\u793e\u5185\u3067\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5171<\/span>
\n\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u3000\u6b21\u306b\u3001\u65b0\u65e7\u30aa\u30d5\u30a3\u30b9\u306e\u5951\u7d04\u66f8\u3084\u8cc3\u8cb8\u6599\u652f\u6255\u3044\u8a3c\u660e\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u30ea\u30b9\u30c8\u5316\u3057\u307e\u3059\u3002\u30b3\u30ef\u30fc\u30ad<\/span>
\n\u30f3\u30b0\u30b9\u30da\u30fc\u30b9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u904b\u55b6\u4f1a\u793e\u304b\u3089NOC\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u3000\u307e\u305f\u3001\u65e5\u672c\u672c\u793e\u304a\u3088\u3073\u73fe\u5730\u6cd5\u4eba\u306e\u6c7a\u88c1\u6a29\u8005\u304c\u63c3\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001DSC\u306e\u6709\u52b9\u671f\u9650\u3082\u4e8b\u524d\u306b\u30c1\u30a7\u30c3<\/span>
\n\u30af\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/span>
\n\u3000\u3055\u3089\u306b\u3001GSTIN\u3060\u3051\u3067\u306a\u304f\u3001PAN\/TAN\u3001IEC\u3001\u9280\u884c\u53e3\u5ea7\u3001MCA\u767b\u9332\u4f4f\u6240\u306a\u3069\u3001\u4ed6\u306e\u767b\u9332\u60c5\u5831\u306b\u3064\u3044\u3066\u3082<\/span>
\n\u540c\u6642\u306b\u66f4\u65b0\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u6d17\u3044\u51fa\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
4.2 \u4e2d\u9577\u671f\u7684\u306b\u6574\u5099\u3059\u3079\u304d\u4e8b\u9805<\/span>
\n\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u60c5\u5831\u306e\u6574\u5408\u6027<\/span>
\n\u3000GST\u767b\u9332\u8a3c\u306e\u66f4\u65b0\u5f8c\u306f\u3001\u8acb\u6c42\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3001\u767a\u6ce8\u66f8\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3078\u306e\u5831\u544a\u8cc7\u6599\u306a\u3069\u306e\u4f4f\u6240\u60c5\u5831\u3092<\/span>
\n\u66f4\u65b0\u3057\u307e\u3059\u3002\u9280\u884c\u3001MCA\u3001ESIC\/EPFO\u3001Shop & Establishment\u767b\u9332\u306a\u3069\u3001\u4ed6\u6cd5\u4ee4\u306b\u95a2\u9023\u3059\u308b\u4f4f\u6240\u5909\u66f4<\/span>\u3082\u6f0f\u308c\u306a\u304f\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u5185\u90e8\u7d71\u5236\u306e\u5f37\u5316<\/span>
\n\u3000\u8907\u6570\u62e0\u70b9\u3092\u6301\u3064\u5834\u5408\u306f\u3001\u62e0\u70b9\u3054\u3068\u306eITC\u8a08\u7b97\u3084\u5728\u5eab\u7ba1\u7406\u3092\u6b63\u78ba\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6708\u6b21\u3067\u30b3\u30f3\u30d7<\/span>
\n\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u904b\u7528\u3057\u3001\u767b\u9332\u60c5\u5831\u3068\u5b9f\u614b\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u4f53\u5236\u3092\u6574\u3048\u308b\u3053<\/span>
\n\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u5c06\u6765\u306e\u62e0\u70b9\u62e1\u5927\u8a08\u753b<\/span>
\n\u3000\u4eca\u5f8c\u3001\u5225\u306e\u5dde\u3078\u62e0\u70b9\u3092\u958b\u8a2d\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5dde\u3054\u3068\u306bGST\u767b\u9332\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e<\/span>
\n\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u62e1\u5927\u8a08\u753b\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8cbb\u7528\u3092\u65e9\u3081\u306b\u65e5\u672c\u672c\u793e\u3068\u5171\u6709\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/span>\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
5. \u307e\u3068\u3081<\/span><\/h2>\n
\u3000\u30a4\u30f3\u30c9\u3067\u30aa\u30d5\u30a3\u30b9\u3092\u79fb\u8ee2\u30fb\u5897\u8a2d\u3059\u308b\u969b\u3001GST\u767b\u9332\u306e\u66f4\u65b0\u306f\u5f8c\u56de\u3057\u306b\u3055\u308c\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6b63\u3057\u3044\u767b<\/span>
\n\u9332\u60c5\u5831\u306f\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3084\u7a0e\u52d9\u7533\u544a\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span>
\n\u3000\u5909\u66f4\u3092\u6020\u308b\u3068\u3001ITC\u5426\u8a8d\u3084\u767b\u9332\u4e00\u6642\u505c\u6b62\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5dde\u5916\u3078<\/span>
\n\u306e\u79fb\u8ee2\u3067\u306f\u3001\u5358\u306a\u308b\u4f4f\u6240\u5909\u66f4\u3067\u306f\u306a\u304f\u3001\u65b0\u898f\u767b\u9332\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span>
\n\u3000\u4f4f\u6240\u5909\u66f4\u3084\u62e0\u70b9\u8ffd\u52a0\u306f\u3001Form GST REG-14\u3092\u7528\u3044\u3066\u7533\u8acb\u3057\u3001\u5909\u66f4\u65e5\u304b\u308915\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c<\/span>
\n\u3042\u308a\u307e\u3059\u3002\u7533\u8acb\u306b\u306f\u3001\u8cc3\u8cb8\u5951\u7d04\u66f8\u3001NOC\u3001\u96fb\u6c17\u6599\u91d1\u660e\u7d30\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u9818\u53ce\u66f8\u306a\u3069\u3001\u8907\u6570\u306e\u8a3c\u660e\u66f8\u985e\u304c<\/span>
\n\u5fc5\u8981\u3067\u3059\u3002<\/span>
\n\u3000\u7533\u8acb\u5f8c\u306f\u7a0e\u52d9\u5b98\u306e\u627f\u8a8d\u3092\u5f85\u3061\u3001\u627f\u8a8d\u5f8c\u306b\u65b0\u3057\u3044GST\u767b\u9332\u8a3c\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u8acb\u6c42<\/span>
\n\u66f8\u3084\u5951\u7d04\u66f8\u306e\u4f4f\u6240\u3082\u901f\u3084\u304b\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u3000\u62e0\u70b9\u79fb\u8ee2\u306f\u3001\u7a0e\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u9280\u884c\u53e3\u5ea7\u3001\u4f1a\u793e\u6cd5\u767b\u9332\u3001\u793e\u4f1a\u4fdd\u967a\u767b\u9332\u306a\u3069\u3001\u95a2\u9023\u624b\u7d9a\u304d\u306b\u3082\u5927\u304d\u306a<\/span>
\n\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u524d\u306b\u5168\u4f53\u7684\u306a\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3001\u65e5\u672c\u672c\u793e\u3068<\/span>
\n\u73fe\u5730\u6cd5\u4eba\u304c\u9023\u643a\u3057\u3066\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
<\/p>\n
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\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
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$\"\"$ <\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
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\n<\/span>\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c
\n\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002
\n<\/span>\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f
\n<\/span>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u3067\u3059\u3002
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\n<\/span>\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001
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\n<\/span>
\n $\"\"$ <\/a>
\n\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span>\u3011<\/strong><\/span><\/em><\/span><\/p>\n
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\u30fb<\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span>
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\n
$\"\"$ <\/p>\n
Tokyo Consulting Firm Private Limited\uff08India\uff09
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