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{"id":1181,"date":"2018-10-08T13:44:49","date_gmt":"2018-10-08T13:44:49","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/mexico_blog\/%e3%83%a1%e3%82%ad%e3%82%b7%e3%82%b3%e3%81%ae%e7%b1%b3%e3%83%89%e3%83%ab%e4%bb%a5%e5%a4%96%e3%81%ae%e5%a4%96%e8%b2%a8%e3%81%ae%e8%a8%88%e4%b8%8a%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-07-28T20:36:14","modified_gmt":"2021-07-28T20:36:14","slug":"foreign-currency-recording","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/foreign-currency-recording\/","title":{"rendered":"\u30e1\u30ad\u30b7\u30b3\u306e\u7c73\u30c9\u30eb\u4ee5\u5916\u306e\u5916\u8ca8\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u7c73\u30c9\u30eb\u4ee5\u5916\u306e\u5916\u8ca8\u5efa\u3066\u306e\u8a08\u4e0a\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u8cea\u554f\uff09<\/p>\n<p>\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u5916\u8ca8\u306f\u539f\u5247\u3059\u3079\u3066\u30da\u30bd\u63db\u7b97\u3057\u3001\u8a08\u4e0a\u3059\u308b\u3068\u304a\u805e\u304d\u3057\u307e\u3057\u305f\u3002\u30e1\u30ad\u30b7\u30b3\u4e2d\u592e\u9280\u884c\u306e\u30a6\u30a7\u30d6\u30da\u30fc\u30b8\u3092\u898b\u308b\u3068USD\u304b\u3089\u30da\u30bd\u63db\u7b97\u306e\u30ec\u30fc\u30c8\u306f\u3001\u6bce\u65e5\u306e\u3088\u3046\u306b\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u5916\u8ca8\u306f\u6708\u306b\u4e00\u56de\u7a0b\u5ea6\u3067\u3057\u304b\u63db\u7b97\u30ec\u30fc\u30c8\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u306b\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7c73\u30c9\u30eb\u4ee5\u5916\u306e\u5916\u8ca8\u306f\u3001\u3044\u3064\u306e\u30ec\u30fc\u30c8\u3067\u3069\u306e\u3088\u3046\u306b\u30da\u30bd\u63db\u7b97\u3092\u884c\u3046\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56de\u7b54\uff09<\/p>\n<p>\u7a0e\u6cd5\u4e0a\u3001\u30c9\u30eb\u4ee5\u5916\u306e\u5168\u3066\u306e\u5916\u8ca8\u306e\u30da\u30bd\u63db\u7b97\u306f\u3001\u4ee5\u4e0b\u306e\u9023\u90a6\u7a0e\u52d9\u57fa\u672c\u6cd5(C&oacute;digo Fiscal de la Federaci&oacute;n)\u7b2c20\u6761\u306b\u57fa\u3065\u304d\u3001\u539f\u5247\u7684\u306b\u306f2\u6bb5\u968e\u3067\u63db\u7b97(\u5916\u8ca8&rarr;\u7c73\u30c9\u30eb&rarr;\u30da\u30bd)\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>C&oacute;digo Fiscal de la Federaci&oacute;n<\/em><\/strong><strong><em>\u3000<\/em><\/strong><strong><em>Art 20<\/em><\/strong><\/p>\n<p><em>La equivalencia del peso mexicano con monedas extranjeras distintas al d&oacute;lar de los Estado Unidos de Am&eacute;rica que regir&aacute; para efectos fiscales, se calcular&aacute; multiplicando el tipo de cambio a que se refiere el p&aacute;rrafo tercero del presente Art&iacute;culo, por el equivalente en d&oacute;lares de la moneda de que se trate, de acuerdo con la tabla que mensualmente publique el Banco M&eacute;xico durante la primera semana del mes inmediato siguiente a aqu&eacute;l al que corresponda.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u7c73\u30c9\u30eb\u4ee5\u5916\u306e\u901a\u8ca8\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a\u7c73\u30c9\u30eb\u3078\u306e\u63db\u7b97\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u9069\u7528\u3055\u308c\u308b\u30ec\u30fc\u30c8\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u4e2d\u592e\u9280\u884c\u304c\u6bce\u6708\u7b2c1\u9031\u306b\u767a\u8868\u3059\u308b\u6708\u306e\u63db\u7b97\u30ec\u30fc\u30c8\u3067\u3059\u3002<\/p>\n<p>\u6708\u306b1\u5ea6\u516c\u8868\u3055\u308c\u307e\u3059\u304c\u3001\u6700\u65b0\u306e\u516c\u8868\u3055\u308c\u305f\u63db\u7b97\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u6708\u306e\u7fcc\u6708\u7b2c1\u9031\u306b\u5bfe\u8c61\u6708\u306e\u30ec\u30fc\u30c8\u304c\u767a\u8868\u3055\u308c\u308b\u305f\u3081\u3001\u6708\u4e2d\u306e\u53d6\u5f15\u306f\u6700\u65b0\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u524d\u6708\u306e\u63db\u7b97\u30ec\u30fc\u30c8\u3092\u5b9f\u52d9\u7684\u306b\u4f7f\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.banxico.org.mx\/SieInternet\/consultarDirectorioInternetAction.do?accion=consultarCuadroAnalitico&#038;idCuadro=CA113&#038;sector=6&#038;locale=es\">http:\/\/www.banxico.org.mx\/SieInternet\/consultarDirectorioInternetAction.do?accion=consultarCuadroAnalitico&#038;idCuadro=CA113&#038;sector=6&#038;locale=es<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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