<\/p>\n

\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u59d4\u8a17\u8ca9\u58f2\u306eGST\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Hello. This is Daisuke Fujii of Tokyo Consulting Firm Sdn Bhd. I am writing something about “About GST of consignment sales”.<\/p>\n

 <\/p>\n

Q \u59d4\u8a17\u8ca9\u58f2\u3092\u884c\u3044\u307e\u3057\u305f\u304c\u3001GST\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3048\u3070\u3088\u308d\u3057\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

Q Our company has consignment sales. Is there any specific GST rule on it?<\/p>\n

 <\/p>\n

A \u59d4\u8a17\u8ca9\u58f2\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u6b8a\u306a\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u8ab2\u7a0e\u70b9\u203b\uff11\u304c\u9055\u3044\u307e\u3059\u3002\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u306f\u3001\u300c\u7269\u54c1\u306e\u51fa\u8377\u6642\u306a\u3044\u3057\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6642\u300d\u3082\u3057\u304f\u306f\u3001\u300c\u5bfe\u4fa1\u53d7\u9818\u6642\u300d\u306e\u65e9\u3044\u65b9\u304c\u8ab2\u7a0e\u70b9\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u305f\u3060\u59d4\u8a17\u8ca9\u58f2\u306e\u5834\u5408\u306f\u3001\u3053\u306e\u8ab2\u7a0e\u70b9\u304c\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u59d4\u8a17\u8ca9\u58f2\u306e\u8ab2\u7a0e\u70b9<\/p>\n

\u300c\u8ca9\u58f2\u304c\u306a\u3055\u308c\u305f\u6642\u70b9\u3001\u3082\u3057\u304f\u306f\u51fa\u8377\u3057\u3066\u304b\u3089\uff11\uff12\u30f6\u6708\u306e\u65e9\u3044\u65b9\u300d\u3068\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\uff12\uff11\u65e5\u30eb\u30fc\u30eb\u3082\u751f\u304d\u3066\u304a\u308a\u3001\u4eee\u306b\u8acb\u6c42\u6240\u304c\u8ca9\u58f2\u6642\u304b\u3089\uff12\uff11\u65e5\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u8acb\u6c42\u66f8\u306e\u65e5\u6642\u304c\u8ab2\u7a0e\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3067\u3059\u306e\u3067\u3001\u8ab2\u7a0e\u70b9\u304c\u6c7a\u307e\u3063\u305f\u7fcc\u6708\u306b\u672c\u4ef6\u306eGST\u7d0d\u7a0e\u3092\u884c\u3048\u3070\u5927\u4e08\u592b\u3067\u3059\u3002\u4e0b\u8a18\u306b\u3066\u3001\u4f8b\u3092\u793a\u3057\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u203b\uff11\u8ab2\u7a0e\u70b9\u3068\u306f\u3001\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3084\u884c\u308f\u308c\u305f\u6642\u70b9\uff08\u8ab2\u7a0e\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\uff09\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u3044\u3064\u307e\u3067\u306bGST\u3092\u7d0d\u4ed8\u3059\u308b\u306e\u304b\u306a\u3069\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u62bc\u3055\u3048\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6982\u5ff5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4f8b\uff09\uff12\uff10\uff11\uff15\u5e74\uff14\u6708\uff11\u65e5\u306b\u3001\u5546\u54c1\uff11\uff10\u500b\u3092\u59d4\u8a17\u8ca9\u58f2\u3057\u3001\uff12\uff10\uff11\uff16\u5e74\uff11\u6708\uff13\uff11\u65e5\u306b\uff18\u500b\u59d4\u8a17\u5148\u3067\u8ca9\u58f2\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u3053\u306e\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u70b9\u306f\uff11\uff12\u30ab\u6708\u3088\u308a\u65e9\u3044\u306e\u3067\u3001\uff12\uff10\uff11\uff16\u5e74\uff11\u6708\uff13\uff11\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u3082\u3057\u3001\u8acb\u6c42\u66f8\u3092\uff12\uff10\uff11\uff16\u5e74\uff12\u6708\uff11\uff10\u65e5\uff08\u8ca9\u58f2\u6642\u3088\u308a\u3001\uff12\uff11\u65e5\u4ee5\u5185\uff09\u306b\u767a\u884c\u3057\u305f\u5834\u5408\u306f\u3001\uff12\uff11\u65e5\u30eb\u30fc\u30eb\u3088\u308a\u3001\u8ab2\u7a0e\u70b9\u306f\uff12\uff10\uff11\uff16\u5e74\uff12\u6708\uff11\uff10\u65e5\u3068\u306a\u308a\u3001\uff13\u6708\u306bGST\u3092\u7d0d\u4ed8\u3059\u308c\u3070\u554f\u984c\u3054\u3056\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3001\uff12\uff10\uff11\uff16\u5e74\uff12\u6708\uff12\uff11\u65e5\u4ee5\u964d\uff08\u8ca9\u58f2\u6642\u304b\u3089\u3001\uff12\uff11\u65e5\u904e\u304e\u3066\u3044\u308b\uff09\u767a\u884c\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u70b9\u306f\u539f\u5247\u306b\u7acb\u3061\u8fd4\u308a\u3001\uff12\uff10\uff11\uff16\u5e74\uff11\u6708\uff13\uff11\u65e5\u306b\u623b\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u3082\u3046\u4e00\u3064\u30ad\u30fc\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u306e\u306f\u3001\u307e\u3060\u59d4\u8a17\u8ca9\u58f2\u5546\u54c1\u304c\u6b8b\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002\u4eee\u306b\u3001\u51fa\u8377\u6642\u3088\u308a\uff11\uff12\u30f6\u6708\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u8ca9\u58f2\u3057\u305f\u3068\u898b\u306a\u3055\u308c\u3001GST\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6c17\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u306e\u969b\u306e\u5bb6\u4e8b\u70b9\u306f\u3001\uff11\uff12\u30f6\u6708\u904e\u304e\u305f\u521d\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u672c\u4f8b\u984c\u3067\u8a00\u3048\u3070\u3001\uff12\uff10\uff11\uff16\u5e74\uff14\u6708\uff11\u65e5\u3067\u3059\u3002\u305f\u3060\u3001\uff11\uff12\u30f6\u6708\u4ee5\u5185\u306b\u672a\u8ca9\u58f2\u306e\u5546\u54c1\u3092\u56de\u53ce\u3057\u305f\u5834\u5408\u306f\u3001GST\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

A In the case of consignment sale, basic tax point is different. Tax point is the indicator that decides the date of taxable.<\/p>\n

 <\/p>\n

Tax point of consignment sale<\/p>\n

Sale became certain or 12 month from the date of deliver, which is earlier.<\/p>\n

 <\/p>\n

And 21day-rule is still effective. I put the sample, please see and confirm it.<\/p>\n

 <\/p>\n

Sample)<\/p>\n

The date of delivery: 2015\/04\/01<\/p>\n

Amount of sale to retail shop: 10 goods<\/p>\n

Amount of sale to consumer from retail shop: 8 goods (remained 2 goods)<\/p>\n

The date of sales: 2016\/01\/31<\/p>\n

 <\/p>\n

Tax point is 2016\/01\/31 because is earlier than 12 months. If the invoice is issued within 2016\/02\/21, the tax point is changed to the date of invoice issued in according with 21day-rule. So you pay GST at the end of March. There is one more concern to the consignment sale transaction. This\u3000concern is a deal of the remained goods. If these remained goods are not returned by 2015\/3\/31, these remained goods will be taxable. Tax point is the next date of 12 month. But if these remained goods will be returned by 2015\/3\/31, these remained goods will be no taxable.<\/p>\n

 <\/p>\n

\u305d\u308c\u3067\u306f\u826f\u3044\u9031\u3092\uff01<\/p>\n

See you next week!<\/p>\n

 <\/p>\n

\uff1c\u9023\u7d61\u5148\uff1e<\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

\u56fd\u969b\u4e8b\u696d\u90e8 \u30de\u30ec\u30fc\u30b7\u30a2<\/p>\n

\u85e4\u4e95\u5927\u8f14<\/p>\n

TEL: +603-2092-9547\u3000<\/p>\n

 <\/p>\n

<Contact><\/p>\n

 <\/p>\n

Company: Tokyo Consulting Firm Sdn Bhd<\/p>\n

Address: Level 16, 1 Sentral Jalan Stesen Sentral 5 KL Sentral, 50470, Kuala Lumpur, Malaysia<\/p>\n

Department: International Department in Malaysia Branch<\/p>\n

Name: Daisuke Fujii<\/p>\n

TEL: +603-2092-9547<\/p>\n

 <\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"  \u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001\u59d4\u8a17\u8ca9\u58f2\u306eGST\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 Hello. This is Daisuke Fujii […]","protected":false},"author":1,"featured_media":1774,"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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/malaysia_blog\/wp-content\/uploads\/2020\/09\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-bf","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/697"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/comments?post=697"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/697\/revisions"}],"predecessor-version":[{"id":1121,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/697\/revisions\/1121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1774"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}