\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u306b\u3066\u52e4\u52d9\u3057\u3066\u304a\u308a\u307e\u3059\u3001\u4e2d\u6751\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u58f2\u4e0a\u7a0e\u306b\u95a2\u3057\u3066\u89e6\u308c\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6d88\u8cbb\u7a0e\uff08GST\uff1aGoods and Service Tax\uff09\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u53d6\u5f15\u3055\u308c\u308b\u8ca1\u8ca8\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u9593\u63a5\u7a0e\u3067\u3059\u3002\u9593\u63a5\u7a0e\u3068\u306f\u3001\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u8005\u304c\u7d0d\u7a0e\u8005\u3067\u3042\u308b\u76f4\u63a5\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u8005\u3068\u7d0d\u7a0e\u8005\u304c\u7570\u306a\u308b\u7a0e\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n

GST\u306f\u65e5\u672c\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306b\u5fb4\u7a0e\u65b9\u6cd5\u304c\u985e\u4f3c\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u306b\u5f53\u305f\u308b\u3082\u306e\u3068\u89e3\u91c8\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

GST\u306f2 0 1 5\u5e744\u67081\u65e5\u3088\u308a\u7a0e\u73876%\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001GST\u306e\u5c0e\u5165\u304c\u7269\u4fa1\u4e0a\u6607\u3092\u62db\u3044\u305f\u3068\u3057\u3066\u3001\u305d\u306e\u5ec3\u6b62\u3068\u65e7\u7a0e\u5236\u3067\u3042\u308bSST\u306e\u518d\u5c0e\u5165\u3092\u63b2\u3052\u3066\u3044\u305f\u30de\u30cf\u30c6\u30a3\u30fc\u30eb\u653f\u6a29\u304c\u5c31\u3044\u305f\u305f\u3081\u3001GST\u306e\u6a19\u6e96\u7a0e\u7387\u30920%\u306b\u5909\u66f4\u3057\u3001\u5b9f\u8cea\u7684\u306bGST\u3092\u5ec3\u6b62\u3057\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

2018\u5e748\u6708\u306bSST\u5c0e\u5165\u3068GST\u5ec3\u6b62\u306e\u305f\u3081\u306e\u6cd5\u6848\u304c\u53ef\u6c7a\u3055\u308c\u30012018\u5e749\u67081\u65e5\u3088\u308a\u3001SST\u304c\u5fa9\u6d3b\u3057\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

SST\u306f\u3001\u58f2\u4e0a\u7a0e\uff08Sales Tax\uff09\u3068\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08Service Tax\uff09\u306e2\u3064\u3092\u5408\u308f\u305b\u305f\u7565\u79f0\u3067\u3059\uff08Sales and Service Tax\uff09\u3002\u3053\u308c\u3089\u306f\u3001\u5546\u6d41\u306e\u7279\u5b9a\u306e\u4e00\u6642\u70b9\u3067\u767a\u751f\u3059\u308b\u9593\u63a5\u7a0e\u3067\u3059\u3002\u4eca\u56de\u306f\u7279\u306b\u30a6\u30ea\u66ff\u3048\u7a0e\u90e8\u5206\u306b\u95a2\u3057\u3066\u89e6\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff5e\u58f2\u4e0a\u7a0e\uff08Sales Tax\uff09\uff5e<\/h2>\n

\uff3b\u8ab2\u7a0e\u5bfe\u8c61\uff3d<\/h3>\n

\u58f2\u4e0a\u7a0e\u306f\u3001\u4e00\u5b9a\u306e\u5730\u57df\u3092\u9664\u304f\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u88fd\u9020\u3055\u308c\u305f\u8ab2\u7a0e\u7269\u54c1\u3068\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u8f38\u5165\u3055\u308c\u308b\u8ab2\u7a0e\u7269\u54c1\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u88fd\u9020\u3055\u308c\u308b\u8ab2\u7a0e\u7269\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u4e0a\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u767b\u9332\u3092\u3057\u305f\u88fd\u9020\u696d\u8005\u304c\u8ab2\u7a0e\u7269\u54c1\u3092\u8ca9\u58f2\u3001\u81ea\u5bb6\u6d88\u8cbb\u3001\u51e6\u5206\u3059\u308b\u3068\u304d\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e00\u65b9\u3001\u8f38\u5165\u306e\u5834\u5408\u306f\u95a2\u7a0e\u3068\u540c\u69d8\u306b\u901a\u95a2\u6642\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u88fd\u9020\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306e\u88fd\u9020\u4e8b\u696d\u8005\u306e\u3046\u3061\u3001\u5f53\u6708\u3092\u542b\u3080\u904e\u53bb12\u30ab\u6708\u307e\u305f\u306f\u5c06\u676512\u30ab\u6708\u9593\u306e\u8ab2\u7a0e\u7269\u54c1\u306e\u58f2\u4e0a\u304c50\u4e07\u30ea\u30f3\u30ae\u30c3\u30c8\u4ee5\u4e0a\u306e\u4f1a\u793e\u306f\u3001\u58f2\u4e0a\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u767b\u9332\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u300c\u88fd\u9020\u696d\u300d\u306f\u58f2\u4e0a\u7a0e\u6cd5\uff08Sales Tax Act 2018\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u624b\u4f5c\u696d\u307e\u305f\u306f\u6a5f\u68b0\u3092\u7528\u3044\u3066\u3001 \u6750\u6599\u306e\u5927\u304d\u3055\u3001\u5f62\u72b6\u3001\u69cb\u6210\u3001\u6027\u8cea\u3092\u5909\u5316\u3055\u305b\u308b\u3053\u3068\u3092\u8a00\u3044\u3001\u90e8\u54c1\u7b49\u3092\u7d44\u7acb\u3066\u3066\u3001\u6a5f\u68b0\u3084\u305d\u306e\u4ed6\u306e\u7269\u54c1\u306b\u3059\u308b\u3053\u3068\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u5efa\u8a2d\u306e\u305f\u3081\u306e\u6a5f\u68b0\u3084\u8a2d\u5099\u306e\u636e\u4ed8\u306f\u88fd\u9020\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\uff3b\u7d0d\u7a0e\u7fa9\u52d9\uff3d<\/h3>\n

\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u305f\u88fd\u9020\u696d\u8005\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u5f53\u8a72\u88fd\u9020\u696d\u8005\u304c\u8ab2\u7a0e\u7269\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u6642\u70b9\u3001\u3042\u308b\u3044\u306f\u81ea\u5bb6\u6d88\u8cbb\u307e\u305f\u306f\u51e6\u5206\u3057\u305f\u6642\u70b9\u3067\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u8ab2\u7a0e\u7269\u54c1\u306e\u8f38\u5165\u306e\u5834\u5408\u306f\u3001\u8f38\u5165\u6642\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff3b\u8ab2\u7a0e\u6a19\u6e96\uff3d<\/h3>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u88fd\u9020\u3055\u308c\u305f\u8ab2\u7a0e\u7269\u54c1\u306e\u5834\u5408\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u91d1\u984d\u304c\u8ab2\u7a0e\u6a19\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u8f38\u5165\u8ab2\u7a0e\u7269\u54c1\u306e\u5834\u5408\u306f\u3001\u95a2\u7a0e\u4e0a\u306e\u8a55\u4fa1\u984d\u3001\u5f53\u8a72\u7269\u54c1\u306b\u8ab2\u3055\u308c\u305f\u95a2\u7a0e\u3001\u7269\u54c1\u7a0e\uff08Excise Duty\uff09 \u306e\u5408\u8a08\u984d\u304c\u8ab2\u7a0e\u6a19\u6e96\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff3b\u7a0e\u7387\uff3d<\/h3>\n

\u7701\u4ee4\u306b\u8a18\u8f09\u3055\u308c\u305f\u4e00\u5b9a\u306e\u514d\u7a0e\u7269\u54c1\u304a\u3088\u3073\u77f3\u6cb9\u3092\u9664\u304d\u3001\u6b21\u306e\u3088\u3046\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30fb \u95a2\u7a0e\u30b3\u30fc\u30c9\uff08HS \u30b3\u30fc\u30c9\uff09\u306b\u57fa\u3065\u304d\u7701\u4ee4\u3067\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u7269\u54c1\u20265%<\/p>\n

\u30fb \u4e0a\u8a18\u4ee5\u5916\u306e\u7269\u54c1 \u202610%<\/p>\n

 <\/p>\n

\uff3b\u8ab2\u7a0e\u671f\u9593\uff3d<\/h3>\n

\u58f2\u4e0a\u7a0e\u306b\u4fc2\u308b\u8ab2\u7a0e\u671f\u9593\u306f\u539f\u52472\u30ab\u6708\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\uff3b\u7533\u544a\u30fb \u7d0d\u4ed8\uff3d<\/h3>\n

\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u8ca9\u58f2\u30fb\u81ea\u5bb6\u6d88\u8cbb\u30fb\u51e6\u5206\u3057\u305f\u8ab2\u7a0e\u7269\u54c1\u306b\u4fc2\u308b\u58f2\u4e0a\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u4fc2\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u7d42\u4e86\u65e5\u306e\u7fcc\u6708\u672b\u65e5\u3067\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u7d0d\u4ed8\u5ef6\u6ede\u306b\u3064\u3044\u3066\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u3001\u6b21\u306e\u5ef6\u6ede\u671f\u9593\u533a\u5206\u306b\u5fdc\u3058\u3066\u6599\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30fb 30\u65e5\u4ee5\u5185 \u202610%<\/p>\n

\u30fb 30\u65e5\u8d8560\u65e5\u4ee5\u5185 \u202625%<\/p>\n

\u30fb 60\u65e5\u8d85 \u202640%<\/p>\n

 <\/p>\n

\uff3b\u514d\u7a0e\u5236\u5ea6\uff3d<\/h3>\n

\u58f2\u4e0a\u7a0e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u514d\u7a0e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30fb HS\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u304d\u6307\u5b9a\u3055\u308c\u305f\u7279\u5b9a\u306e\u7269\u54c1\u3092\u514d\u7a0e\u3068\u3059\u308b\u5236\u5ea6<\/p>\n

\u30fb \u4e00\u5b9a\u306e\u8005\u304c\u53d6\u5f15\u3059\u308b\u5834\u5408\u306b\u8af8\u6761\u4ef6\u306e\u3082\u3068\u514d\u7a0e\u3092\u4ed8\u4e0e\u3059\u308b\u5236\u5ea6<\/p>\n

 <\/p>\n

 <\/p>\n

\uff3b\u8f38\u51fa\u3055\u308c\u305f\u7269\u54c1\u306b\u4fc2\u308b\u9084\u4ed8\u5236\u5ea6\uff3d<\/h3>\n

\u8f38\u51fa\u3055\u308c\u305f\u7269\u54c1\u306b\u95a2\u3057\u3066\u8f38\u51fa\u524d\u306b\u58f2\u4e0a\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5f53\u8a72\u58f2\u4e0a\u7a0e\u3092\u652f\u6255\u3063\u305f\u8005\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u58f2\u4e0a\u7a0e\u306e\u9084\u4ed8\u7533\u8acb\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u88fd\u9020\u696d\u8005\u306e\u8f38\u51fa\u7269\u54c1\u306e\u56fd\u969b\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3054\u8cea\u554f\u3084\u3054\u4f9d\u983c\u304c\u5fa1\u5ea7\u3044\u307e\u3057\u305f\u3089\u3001\u305c\u3072\u3068\u3082\u304a\u554f\u3044\u5408\u308f\u305b\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002
\nhttps:\/\/kuno-cpa.co.jp\/\u304a\u554f\u3044\u5408\u308f\u305b<\/a><\/p>\n

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\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n

\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n

\u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
\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&A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n

\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
\n\u4ee5\u4e0b\u3001URL\u3088\u308a\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
\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n

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 <\/p>\n

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