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{"id":4195,"date":"2020-06-23T02:38:42","date_gmt":"2020-06-23T02:38:42","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/?p=4195"},"modified":"2021-07-24T07:56:28","modified_gmt":"2021-07-24T07:56:28","slug":"indonesia-vat-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/indonesia-vat-4\/","title":{"rendered":"\u30b5\u30fc\u30d3\u30b9\u8f38\u51fa\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09"},"content":{"rendered":"<p>\u5e73\u7d20\u3088\u308a\u3054\u611b\u8aad\u3044\u305f\u3060\u304d\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u306b\u3066\u52e4\u52d9\u3057\u3066\u304a\u308a\u307e\u3059\u3001\u5185\u91ce\u80fd\u6d3b\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u30b5\u30fc\u30d3\u30b9\u8f38\u51fa\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306b\u3064\u3044\u3066\u300d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7269\u54c1\u306e\u8f38\u51fa\u306b\u3064\u3044\u3066\u306eVAT\u306e\u5bfe\u8c61\u7bc4\u56f2\u3084\u7a0e\u7387\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306b\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u306f\u3001\u8b70\u8ad6\u304c\u306a\u3055\u308c\u305f\u3046\u3048\u3001\u65e5\u672c\u3092\u542b\u3080\u8af8\u5916\u56fd\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u3068\u7167\u3089\u3057\u3066\u307f\u308b\u3068\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u306f\u3001\u53cc\u65b9\u3068\u3082VAT\u306f\u30bc\u30ed\uff05\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u3082\u8f38\u51fa\u4fc3\u9032\u306e\u305f\u3081\u3001\u8f38\u5165\u56fd\u3067VAT\u63a7\u9664\u3084\u76f8\u6bba\u304c\u3067\u304d\u305a\u8ffd\u52a0\u30b3\u30b9\u30c8\u3068\u306a\u3089\u3056\u308b\u3092\u3048\u306a\u3044VAT\u3092\u514d\u9664\u3059\u308b\u305f\u3081\u3001\u8f38\u51fa\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306eVAT\u30bc\u30ed\uff05\u3092\u3068\u3059\u308b\u660e\u6587\u898f\u5b9a\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#VAT0\"><span class=\"toc_number toc_depth_1\">1<\/span> \u3010VAT0\uff05\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u3011<\/a><\/li><li><a href=\"#VAT\"><span class=\"toc_number toc_depth_1\">2<\/span> \u3010VAT\u30bc\u30ed\uff05\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u6599\u3011<\/a><\/li><li><a href=\"#_Wiki-Investment\"><span class=\"toc_number toc_depth_1\">3<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a><ul><li><a href=\"#i\"><span class=\"toc_number toc_depth_2\">3.1<\/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=\"VAT0\">\u3010VAT0\uff05\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u3011<\/span><\/h2>\n<ul>\n<li>\u7d4c\u55b6\u7ba1\u7406<\/li>\n<li>\u6cd5\u52d9<\/li>\n<li>\u5efa\u8a2d\u30a4\u30f3\u30c6\u30ea\u30a2<\/li>\n<li>\u4eba\u6750\u7d39\u4ecb<\/li>\n<li>\u30a8\u30f3\u30b8\u30cb\u30a2\u6d3e\u9063<\/li>\n<li>\u4f1a\u8a08\u7a0e\u52d9<\/li>\n<li>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u30ea\u30b5\u30fc\u30c1\u306a\u3069\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3002<\/li>\n<li>\u56fd\u969b\u7a7a\u904b\u3084\u6d77\u904b\u3092\u5bfe\u8c61\u3068\u3057\u305f\u822a\u7a7a\u6a5f\u307e\u305f\u8239\u8236\u306e\u30ec\u30f3\u30bf\u30eb<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><span id=\"VAT\">\u3010VAT\u30bc\u30ed\uff05\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u6599\u3011<\/span><\/h2>\n<ul>\n<li>\u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\uff08VAT\u8ab2\u7a0e\u696d\u8005\/PKP\uff09\u3068\u56fd\u5916\u30b5\u30fc\u30d3\u30b9\u53d7\u9818\u8005\u3068\u306e\u9593\u306e\u5951\u7d04\u6587\u66f8\uff08\u5408\u610f\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u304a\u3088\u3073\u8a73\u7d30\u3001\u4fa1\u683c\u304c\u660e\u8a18\u3057\u3066\u3044\u308b\u3082\u306e\uff09<\/li>\n<li>\u56fd\u5916\u30b5\u30fc\u30d3\u30b9\u53d7\u9818\u8005\u304b\u3089\u63d0\u4f9b\u8005\u3078\u306e\u652f\u6255\u3044\u3092\u8a3c\u660e\u3059\u308b\u6839\u62e0\u8cc7\u6599\uff08\u53d7\u9818\u8005\u5074\u632f\u8fbc\u660e\u7d30\u3084\u63d0\u4f9b\u8005\u5074\u306e\u9280\u884c\u660e\u7d30\u306a\u3069\uff09<\/li>\n<li>\u56fd\u5916\u30b5\u30fc\u30d3\u30b9\u53d7\u9818\u8005\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306bBUT\uff08\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff09\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>VAT\u30920\uff05\u306b\u51fa\u6765\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001VAT\u306f\u975e\u8ab2\u7a0e\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u696d\u8005\u306f\u901a\u5e38\u901a\u308a\u6708\u6b21VAT\u7533\u544a\u66f8\u306b\u30b5\u30fc\u30d3\u30b9\u8f38\u51fa\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u7fa9\u52d9\u3067\u306f\u306a\u3044\u306e\u3067\u3001VAT10%\u3092\u3053\u308c\u307e\u3067\u3067\u901a\u308a\u8ab2\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u901a\u5e38\u5bfe\u4fa1\u304c\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u305f\u6642\u306b\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u306e\u3067\u3001\u6d77\u5916\u306e\u76f8\u624b\u65b9\u3068\u306e\u5951\u7d04\u66f8\u306f\u3001\u305d\u308c\u4ee5\u524d\u306b\u5408\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001VAT\u8ab2\u7a0e\u696d\u8005\uff08PKP\uff09\u306f\u500b\u5225\u306eVAT\u30a4\u30f3\u30dc\u30a4\u30b9\u3001\u3064\u307e\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u8f38\u51fa\u7533\u544a\u3092\u58f2\u4e0a\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3068\u3082\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>P.T. Tokyo Consulting\u3067\u306f\u3088\u308a\u8a73\u3057\u3044\u60c5\u5831\u3092\u5f0a\u793e\u306e\u65e5\u672c\u4eba\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u3001\u4f1a\u8a08\u58eb\u304c\u304a\u7b54\u3048\u3057\u307e\u3059\uff01\uff01<br \/>\n\u662f\u975e\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01\uff01<\/p>\n<hr \/>\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><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"3934\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/uchino-300x290\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?fit=100%2C97&amp;ssl=1\" data-orig-size=\"100,97\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"uchino-300&#215;290\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?fit=300%2C290&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?fit=100%2C97&amp;ssl=1\" class=\"alignnone size-full wp-image-3934\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2020\/01\/uchino-300x290-e1578379663795.jpg?resize=100%2C97\" alt=\"\" width=\"100\" height=\"97\" data-recalc-dims=\"1\" \/><br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u62e0\u70b9<br 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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":"\u5e73\u7d20\u3088\u308a\u3054\u611b\u8aad\u3044\u305f\u3060\u304d\u8aa0\u306b\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u306b\u3066\u52e4\u52d9\u3057\u3066\u304a\u308a\u307e\u3059\u3001\u5185\u91ce\u80fd\u6d3b\u3067\u3059\u3002 \u4eca\u56de\u306f\u300c\u30b5\u30fc\u30d3\u30b9\u8f38\u51fa\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306b\u3064\u3044\u3066\u300d\u3067\u3059\u3002 &nbsp; \u7269\u54c1\u306e 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