\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3010\u8cea\u554f\u2460\u3011<\/p>\n

 \u5f0a\u793e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u304b\u3089\u3001\u65e5\u672c\u6cd5\u4eba\u3078\u8acb\u6c42\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u3084\u8ca9\u58f2\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3000\u7b49\u306fVAT\u5bfe\u8c61\uff08\u5b9f\u984d\u7d4c\u8cbb\u3092\u8acb\u6c42\u3059\u308b\u969b\u306fVAT\u5bfe\u8c61\u5916\uff09\u306b\u306a\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u6839\u672c\u7684\u306b\u8f38\u51fa\u53d6\u5f15\u3067\u306f\uff10\uff05\u8ab2\u7a0e\uff08\u514d\u7a0e\uff09\u3068\u3044\u3046\u8a8d\u8b58\u3067\u3044\u308b\u306e\u3067\u3059\u304c\u3001<\/p>\n

\u4eca\u56de\u306e\u65e5\u672c\u6cd5\u4eba\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u30d5\u30a3\u30fc\u8acb\u6c42\u306f\u8f38\u51fa\u53d6\u5f15\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n

\u8a72\u5f53\u6cd5\u898f\u7b49\u306e\u6839\u62e0\u304c\u3042\u308b\u3068\u5927\u5909\u52a9\u304b\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3010\u56de\u7b54\u2460\u3011<\/p>\n

VAT10\uff05\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

– Law Regulation No 42\/2009<\/p>\n

 on Art 1 no 29 & Art 4<\/p>\n

Export of Taxable Service means any delivery activity of Taxable Service to outside of the Customs Area.\u3000\uff08Art 1 no 29\uff09<\/p>\n

(3) Type of services of which are not imposed the Value Added Tax shall be certain services within the group of service as follow: a. medical services; b. social services; c. courier services with stamp; d. financial services; e. insurance services; f. religious services; g. education services; h. art and entertainment services; i. non advertisement broadcasting services; j. land and water transportation services as well domestic air transport services of which is the integral part of the international air transport services; k. employment services; l. hospitality services; m. services of which are provided by the Government in the framework of the implementation of general administration; n. parking services; o. public telephone service that uses coins; p. remittance service by postal money order; and q. catering services. \uff08Art 4\uff09<\/p>\n

 <\/p>\n

– PMK 70\/PMK.03\/2010)  SCOPE OF ACTIVITIES AND SERVICES ON EXPORT SUBJECT TO VALUE ADDED TAX<\/p>\n

on Art 3 (Only for tolling services (Jasa Maklon) that subject to VAT 0% the rest still subject to vat 10%<\/p>\n

 <\/p>\n

\u8f38\u51fa\u5165\u306b\u95a2\u3059\u308bVAT\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001<\/p>\n

\u5546\u54c1\u306e\u8f38\u51fa\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3067\u3082\u7269\u54c1\u306e\u79fb\u52d5\u3092\u4f34\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u306b\u3064\u3044\u3066\u306f\uff10\uff05\u3067\u3001\u305d\u308c\u4ee5\u5916\u306f10\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u3010\u554f\u3044\u5408\u308f\u305b\u5148\u3011<\/p>\n

PT. Tokyo Consulting<\/p>\n

\u5b89\u85e4\u3000\u9ebb\u8863\uff08Ando Mai\uff09<\/p>\n

ando.mai@tokyoconsultinggroup.com<\/a><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u306e\u5b89\u85e4\u3067\u3059\u3002   \u304a\u5ba2\u69d8\u304b\u3089\u9802\u3044\u305fQ&A\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002   \u3010\u8cea\u554f\u2460\u3011  \u5f0a\u793e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u304b\u3089\u3001\u65e5\u672c\u6cd5\u4eba\u3078\u8acb\u6c42\u3059\u308b\u30b5\u30fc\u30d3\u30b9 […]","protected":false},"author":1,"featured_media":3452,"comment_status":"open","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":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[29,27],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payc0T-y3","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2111"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/comments?post=2111"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2111\/revisions"}],"predecessor-version":[{"id":2708,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/2111\/revisions\/2708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media\/3452"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media?parent=2111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=2111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=2111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}