<\/p>\n

\uff10\uff0e\u306f\u3058\u3081\u306b
\n\u65e5\u672c\u3067\u306f\u3001\u5efa\u8a2d\u7b49\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u306f\u3001\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u3084\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u3068\u3044\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u305d\u308c\u3092\u30e1\u30ad\u30b7\u30b3\u3067\u3082\u9069\u7528\u3055\u305b\u308b\u969b\u306b\u30e1\u30ad\u30b7\u30b3\u306eFactura\u7b49\u306b\u3088\u3063\u3066\u5c11\u3005\u56f0\u60d1\u3059\u308b\u5834\u5408\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002
\n\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3044\u3066\u3082\u5de5\u4e8b\u5951\u7d04\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3001\u65e5\u672c\u3068\u540c\u3058\u3088\u3046\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u58eb\u306b\u3088\u3063\u3066\u306f\u3001\u9593\u9055\u3063\u305f\u51e6\u7406\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3082\u5fa1\u5ea7\u3044\u307e\u3059\u3002
\n\u4eca\u56de\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3051\u308b\u5de5\u4e8b\u5951\u7d04\u306e\u7559\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff11\u3000\u53c2\u8003\u6587\u66f8
\n\u30e1\u30ad\u30b7\u30b3\u306e\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3057\u3066\u306f\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u3067\u305d\u308c\u305e\u308c\u4e0b\u8a18\u306e\u6587\u66f8\u306b\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u76ca\u91d1\u7b97\u5165\u306b\u95a2\u3057\u3066
\n\u30fb\u30fb\u30fb\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\uff08Ley de Impuesto Sobre la Renta\uff0917\u6761
\n\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3057\u3066
\n\u30fb\u30fb\u30fb\u30e1\u30ad\u30b7\u30b3\u6240\u5f97\u7a0e\u6cd5\uff08Ley de Impuesto Sobre la Renta\uff0930\u6761
\n\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066
\n\u30fb\u30fb\u30fbINIF\u3000\u3000D-7\u300114<\/p>\n

 <\/p>\n

\uff12\u3000\u76ca\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066
\n\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u3092\u9069\u7528\u3055\u305b\u308b\u5834\u5408\u306f\u3001Factura\u306b\u3088\u3063\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3055\u305b\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u7ba1\u7406\u3057\u3084\u3059\u3044\u306e\u3067\u3059\u304c\u3001\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u3092\u9069\u7528\u3055\u305b\u308b\u5834\u5408\u306f\u3001\u3084\u3084\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u308b\u671f\u9593\u306b\u5bfe\u3057\u898b\u7a4d\u3082\u308a\u304c\u884c\u308f\u308c\u3001\u898b\u7a4d\u3082\u308a\u91d1\u984d\u306e\u8acb\u6c42\u304c\u627f\u8a8d\u3055\u308c\u30013\u30f6\u6708\u4ee5\u5185\u306b\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3001\u627f\u8a8d\u3055\u308c\u305f\u65e5\u306b\u76ca\u91d1\u3092\u8a8d\u8b58\u81f4\u3057\u307e\u3059\u3002
\n\u4f46\u3057\u3001\u652f\u6255\u3044\u304c3\u30f6\u6708\u4ee5\u5185\u306b\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u3001\u898b\u7a4d\u3082\u308a\u91d1\u984d\u56de\u53ce\u6642\u306b\u76ca\u91d1\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u304b\u30013\u30f6\u6708\u6bce\u306b\u305d\u306e\u9032\u6357\u5206\u3092\u76ca\u91d1\u7b97\u5165\u3055\u305b\u308b\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002
\n3\u30f6\u6708\u6bce\u306b\u9032\u6357\u5206\u3092\u76ca\u91d1\u7b97\u5165\u3055\u305b\u308b\u5834\u5408\u3001\u5de5\u4e8b\u9032\u6357\u5ea6\u306e\u8a08\u7b97\u306f\u3001\u65e5\u672c\u3068\u540c\u3058\u3088\u3046\u306b\u539f\u4fa1\u6bd4\u4f8b\u6cd5\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff13\u3000\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066
\n\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306b\u304a\u3051\u308b\u640d\u91d1\u7b97\u5165\u306f\u3001\u5de5\u4e8b\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u306b\u304a\u3051\u308b\u76f4\u63a5\u8cbb\u53ca\u3073\u9593\u63a5\u8cbb\u306e\u63a8\u5b9a\u652f\u51fa\u91d1\u984d\u3092\u640d\u91d1\u7b97\u5165\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002
\n\u4f46\u3057\u3001\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u5de5\u4e8b\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u306e\u640d\u91d1\u5408\u8a08\u4fc2\u6570\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u640d\u91d1\u5408\u8a08\u4fc2\u6570\u3068\u306f\u3001\u76ca\u91d1\u306b\u5bfe\u3059\u308b\u640d\u91d1\u306e\u5272\u5408\u3067\u3059\u3002\uff09
\n\u3053\u306e\u4fc2\u6570\u3092\u904e\u53bb\u3068\u5f53\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6bd4\u8f03\u3057\u3001\u5f53\u5e74\u5ea6\u306e\u65b9\u304c\u4f4e\u304b\u3063\u305f\u5834\u5408\u3001\u6700\u3082\u4f4e\u3044\u4fc2\u6570\u3092\u9069\u7528\u3057\u3001\u904e\u53bb\u5206\u304b\u3089\u4fee\u6b63\u9032\u884c\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u6bd4\u8f03\u306e\u7d50\u679c\u3001\u5e74\u5ea6\u672b\u306e\u640d\u91d1\u5408\u8a08\u4fc2\u6570\u304c\u3001\u4f8b\u5e74\u3088\u308a\u30825%\u4ee5\u4e0a\u4f4e\u304b\u3063\u305f\u5834\u5408\u3001\u8ffd\u5fb4\u91d1\uff08los recargos\uff09\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a\u304c\u3001\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u5de5\u4e8b\u5951\u7d04\u306b\u304a\u3051\u308b\u7a0e\u52d9\u9762\u304b\u3089\u306e\u7559\u610f\u70b9\u3068\u306a\u308a\u307e\u3059\u3002
\n\u6b21\u56de\u306b\u304a\u3044\u3066\u3001\u3088\u308a\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u7b49\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9
\n\u6e21\u8fba\u5bdb<\/p>\n

<\/p>\n

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