<\/p>\n

\u3053\u3093\u306b\u3061\u306f\uff01\uff01<\/p>\n

PT. Tokyo consulting\u306e\u6728\u6751\u3067\u3059\u3002<\/p>\n

\u4eca\u65e5\u306f\u300e\u4eca\u66f4\u805e\u3051\u306a\u3044\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u57fa\u790e\u77e5\u8b58\u300f\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u3053\u308c\u304b\u3089\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u8d74\u4efb\u3055\u308c\u308b\u65b9\u3001\u8d74\u4efb\u3057\u3066\u9593\u3082\u306a\u3044\u65b9\u5411\u3051\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u306e\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3008\u7a0e\u7387>
\n\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e(VAT)\u306e\u7a0e\u7387\u306f10%\u304c\u57fa\u672c\u3068\u306a\u3063\u3066\u3044\u3066\u3001\u4f8b\u5916\u7684\u306a\u3082\u306e\u306b\u95a2\u3057\u3066\u306e\u307f5\uff5e15%\u306e\u9593\u3067\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3008\u8a08\u7b97\u65b9\u6cd5\u3009
\n\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u306b\u3088\u3063\u3066VAT\u306e\u8a08\u7b97\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306b\u95a2\u3059\u308b\u7a0e\u7387\u304c\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u7c21\u5358\u306b\u3044\u3048\u3070\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u66f8\u3044\u3066\u3042\u308bVAT\u306e\u984d\u304c\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u5f71\u97ff\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u767a\u884c\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u3084\u53d7\u3051\u53d6\u3063\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u4e0d\u5099\u304c\u306a\u3044\u304b\u306e\u30c1\u30a7\u30c3\u30af\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u70ba\u3001\u30c1\u30a7\u30c3\u30af\u3067\u304d\u308b\u3060\u3051\u306e\u80fd\u529b\u3042\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u4eba\u30b9\u30bf\u30c3\u30d5\u3092\u7f6e\u304f\u304b\u3001\u81ea\u793e\u3067\u4e0d\u53ef\u80fd\u306a\u3089\u30b3\u30f3\u30b5\u30eb\u4f1a\u793e\u306b\u983c\u3080\u306a\u3069\u5bfe\u5fdc\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u4e0a\u8a18\u306b\u95a2\u9023\u3057\u3066\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u76e3\u67fb\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306a\u3069\u306e\u8a3c\u6191\u304c\u5168\u3066\u6b63\u3057\u3044\u524d\u63d0\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u76e3\u67fb\u3092\u3057\u3066\u3044\u308b\u304b\u3089\u5b89\u5fc3\u30fb\u5927\u4e08\u592b\u3068\u3044\u3046\u3053\u3068\u306f\u306a\u304f\u3001\u6570\u5e74\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u3067\u30df\u30b9\u3092\u6307\u6458\u3055\u308c\u305f\u3068\u304d\u306b\u306f\u300c\u6642\u3059\u3067\u306b\u9045\u3057\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u306a\u3044\u306e\u3067\u5bfe\u7b56\u5fc5\u9808\u3067\u3059\uff01<\/p>\n

 <\/p>\n

\u3008\u7533\u544a\u30fb\u7d0d\u7a0e\u65b9\u6cd5\u3009
\n\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067VAT\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u306f\u3001PKP\u3068\u3044\u3046VAT\u756a\u53f7\u3092\u4fdd\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u304c\u3001PKP\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u524d\u306b\u884c\u3063\u305f\u53d6\u5f15\u306f\u76f8\u6bba\u3084\u9084\u4ed8\u304c\u884c\u3048\u306a\u3044\u306e\u3067\u304a\u6c17\u3092\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002(\u4f8b\u5916\u3082\u3042\u308a)<\/p>\n

\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001VAT OUT(\u4eee\u53d7VAT)\u306f\u8acb\u6c42\u66f8\u767a\u884c\u306e\u6708\u306b\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u3001VAT IN(\u4eee\u6255VAT)\u306f\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u767a\u884c\u65e5\u306e4\u30f6\u6708\u4ee5\u5185\u306b\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u7d0d\u7a0e\u306f\u3001\u4e0a\u8a18\u306e\u7533\u544a\u306b\u57fa\u3065\u304d\u5404\u6708\u306eVAT OUT\u3068VAT IN\u3092\u76f8\u6bba\u3057\u3001\u7d0d\u7a0e\u5074\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u7fcc\u6708\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u9084\u4ed8\u5074\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u7fcc\u6708\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3057\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a\u3001\u4eca\u56de\u306f\u3053\u3053\u307e\u3067\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u3067\u3057\u305f\u3002<\/p>\n

\u300e\u4f1a\u8a08\u7a0e\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u983c\u3093\u3067\u3044\u308b\u304c\u3001\u4fa1\u683c\u304c\u9069\u6b63\u306a\u306e\u304b\u4e0d\u5b89\u30fb\u30fb\u30fb\u300f<\/p>\n

\u300e\u76f8\u8ac7\u3057\u305f\u3044\u3053\u3068\u306f\u305f\u304f\u3055\u3093\u3042\u308b\u3051\u3069\u3001\u306a\u3093\u3068\u306a\u304f\u76f8\u8ac7\u3057\u306b\u304f\u3044\u96f0\u56f2\u6c17\u304c\u3042\u308b\u30fb\u30fb\u30fb\u300f<\/p>\n

\u4e0a\u8a18\u306e\u307b\u304b\u306b\u3082\u3001\u73fe\u72b6\u306b\u4e0d\u5b89\u3042\u308b\u65b9\u306f\u305c\u3072\u3068\u3082\u4e00\u5ea6\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01\uff01<\/p>\n

\u5f0a\u793e\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u5b9f\u969b\u306b\u8a2a\u554f\u3057\u3001\u304a\u60a9\u307f\u304a\u805e\u304d\u3057\u307e\u3059\uff01\uff01\uff01<\/p>\n

 <\/p>\n

<\/p>\n

\u6728\u6751\u3000\u771f\u4e5f\uff08\u304d\u3080\u3089\u3000\u3057\u3093\u3084\uff09<\/p>\n

\u82e5\u3044\u6642\u671f\u304b\u3089\u591a\u304f\u306e\u7d4c\u9a13\u3092\u7a4d\u307f\u3001\u4eba\u9593\u529b\u3001\u56fd\u969b\u529b\u3092\u9ad8\u3081\u3088\u3046\u3068\u3059\u308b\u5f53\u793e\u306e\u8003\u3048\u306b\u5171\u611f\u3057\u5165\u793e\u3002
\n\u5165\u793e\u5f8c\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6cd5\u4eba\u8a2d\u7acb\u306e\u696d\u52d9\u306b\u643a\u308f\u308a\u3001\u52b4\u52d9\u6cd5\u52d9\u53ca\u3073\u4f1a\u8a08\u7a0e\u52d9\u306e\u9762\u3067\u304a\u5ba2\u69d8\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u304d\u305f\u3002
\n\u65e5\u672c\u306e\u826f\u3055\u3092\u4e16\u754c\u306b\u5e83\u3081\u308b\u3068\u5171\u306b\u3001\u30a2\u30b8\u30a2\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306b\u8ca2\u732e\u3057\u3001\u30a2\u30b8\u30a2\u306e\u767a\u5c55\u3078\u306e\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/p>\n

 <\/p>\n

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