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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3001<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9\u306e\u5c71\u672c\u7ae0\u592e<\/span>\u3067\u3059\u3002<\/span><\/p>\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u300c\u30d6\u30e9\u30b8\u30eb ECD 2026\uff5c6\u670830\u65e5\u63d0\u51fa\u671f\u9650\u3001\u5bfe\u8c61\u4f01\u696d\u3068\u7f70\u5247\u3092\u89e3\u8aac\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30e1\u30ad\u30b7\u30b3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30e1\u30ad\u30b7\u30b3\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30e1\u30ad\u30b7\u30b3\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30e1\u30ad\u30b7\u30b3\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a>[\/su_box]<\/span><\/p>\n

\n

\u30d6\u30e9\u30b8\u30eb ECD 2026\uff5c
\n6\u670830\u65e5\u63d0\u51fa\u671f\u9650\u3001\u5bfe\u8c61\u4f01\u696d\u3068\u7f70\u5247\u3092\u89e3\u8aac<\/h1>\n

\u3000\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7 \u30d6\u30e9\u30b8\u30eb\u62e0\u70b9\u306e\u5c71\u672c\u3067\u3059\u3002<\/span>
\n\u300cECD\u3063\u3066\u3001\u6bce\u5e745\u6708\u304c\u671f\u9650\u3058\u3083\u306a\u304b\u3063\u305f\u3063\u3051\uff1f\u300d<\/span>
\n\u3000\u30d6\u30e9\u30b8\u30eb\u3067\u7d4c\u7406\u696d\u52d9\u3092\u62c5\u5f53\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u62c5\u5f53\u8005\u304b\u3089\u3001\u3053\u3046\u3044\u3063\u305f\u3054\u8cea\u554f\u3092\u3088\u304f\u3044\u305f\u3060\u304d\u307e<\/span>\u3059\u3002<\/span>
\n\u3000\u7d50\u8ad6\u304b\u3089\u304a\u4f1d\u3048\u3057\u307e\u3059\u3068\u30012026\u5e74\u306eECD\u63d0\u51fa\u671f\u9650\u306f6\u670830\u65e5\uff08\u706b\uff09\u3067\u3059\u3002<\/span><\/p>\n

\u3000ECD\uff08Escritura\u00e7\u00e3o Cont\u00e1bil Digital\u30fb\u96fb\u5b50\u4f1a\u8a08\u66f8\uff09\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306eSPED\uff08Sistema P\u00fablico<\/span>
\nde Escritura\u00e7\u00e3o Digital\uff09\u306e\u4e2d\u6838\u3092\u306a\u3059\u7533\u544a\u7fa9\u52d9\u3067\u3042\u308a\u3001Receita Federal\uff08\u9023\u90a6\u7a0e\u52d9\u7f72\uff09\u306b<\/span>
\n\u5bfe\u3057\u3066\u4f01\u696d\u306e\u4f1a\u8a08\u5e33\u7c3f\u3092\u96fb\u5b50\u5f62\u5f0f\u3067\u63d0\u51fa\u3059\u308b\u3082\u306e\u3067\u3059\u30022026\u5e74\u5ea6\uff082025\u5e74\u4f1a\u8a08\u5e74\u5ea6\u5206\uff09\u306e<\/span>
\n\u63d0\u51fa\u671f\u9650\u306f\u30012026\u5e746\u670830\u65e5\uff08\u706b\uff09\u3067\u3059\u3002<\/span>
\n\u3000\u3055\u3089\u306b\u91cd\u8981\u306a\u306e\u306f\u3001ECD\u306f\u305d\u306e\u5f8c\u306b\u63d0\u51fa\u7fa9\u52d9\u306e\u3042\u308bECF\uff08Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal\u30fb\u7a0e<\/span>
\n\u52d9\u4f1a\u8a08\u66f8\uff09\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3067\u3059\u3002ECD\u9045\u5ef6\u306fECF\u9045\u5ef6\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/span>
\n\u3000\u672c\u8a18\u4e8b\u3067\u306f\u3001Receita Federal\u516c\u5f0f\u60c5\u5831\u3092\u4e2d\u5fc3\u306b\u3001\u2460ECD\u3068\u306f\u4f55\u304b\u3001\u24612026\u5e74\u306e\u5bfe\u8c61\u4f01\u696d\u3068<\/span>
\n\u63d0\u51fa\u671f\u9650\u3001\u2462\u65e5\u7cfb\u4f01\u696d\u304c\u6ce8\u610f\u3059\u3079\u304d\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n

1. ECD\uff08\u96fb\u5b50\u4f1a\u8a08\u66f8\uff09\u3068\u306f\u4f55\u304b<\/span><\/h2>\n

P\uff08Point\uff09\uff1aECD\u306f\u300c\u7d19\u306e\u4f1a\u8a08\u5e33\u7c3f\u300d\u3092\u96fb\u5b50\u5316\u3057\u305f\u6cd5\u7684\u7fa9\u52d9<\/span><\/strong><\/p>\n

\u3000ECD\uff08Escritura\u00e7\u00e3o Cont\u00e1bil Digital\uff09\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306eSPED\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e00\u74b0\u3068\u3057\u3066\u5c0e\u5165<\/span>
\n\u3055\u308c\u305f\u96fb\u5b50\u7533\u544a\u5236\u5ea6\u3067\u3059\u3002\u4f01\u696d\u306f\u5f93\u6765\u306e\u7d19\u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u5e33\u7c3f\uff08Livro Di\u00e1rio\u30fb\u65e5\u6b21\u5e33\u3001Livro<\/span>
\nRaz\u00e3o\u30fb\u5143\u5e33\uff09\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4f5c\u6210\u3057\u3001Receita Federal\u306b\u9001\u4fe1\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span>
\n\u3053\u306e\u7533\u544a\u306f\u3001Receita Federal\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u30c7\u30b8\u30bf\u30eb\u3067\u628a\u63e1\u30fb\u7167\u5408\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3067<\/span>
\n\u3042\u308a\u3001\u63d0\u51fa\u5f8c\u306e\u30c7\u30fc\u30bf\u306fECF\u30fbDCTFWeb\u30fbeSocial\u306a\u3069\u4ed6\u306e\u7533\u544a\u30c7\u30fc\u30bf\u3068\u306e\u81ea\u52d5\u30af\u30ed\u30b9\u30c1\u30a7<\/span>
\n\u30c3\u30af\u306b\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

R\uff08Reason\uff09\uff1a\u306a\u305cECD\u304c\u91cd\u8981\u306a\u306e\u304b<\/span><\/strong>
\n\u3000ECD\u63d0\u51fa\u30c7\u30fc\u30bf\u306f\u3001Receita Federal\u306b\u3088\u308bAI\u30fb\u30c7\u30b8\u30bf\u30eb\u7167\u5408\u306e\u5bfe\u8c61\u3067\u3059<\/span>\u3002<\/span><\/p>\n

ECD\u30fbECF\u30fbDCTFWeb\u306e3\u7533\u544a\u9593\u306b\u77db\u76fe\u30fb\u4e0d\u6574\u5408\u304c\u691c\u51fa\u3055\u308c\u305f\u5834\u5408\u3001\u5be9\u67fb\u5b98\uff08auditor<\/span>
\nfiscal\uff09\u306b\u3088\u308b\u30bf\u30fc\u30b2\u30c3\u30c8\u578b\u7a0e\u52d9\u8abf\u67fb\u304c\u81ea\u52d5\u7684\u306b\u767a\u52d5\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u5f93\u6765\u306e\u30e9\u30f3\u30c0\u30e0\u62bd\u51fa\u8abf<\/span>
\n\u67fb\u3068\u7570\u306a\u308a\u3001\u3059\u3067\u306b\u554f\u984c\u7b87\u6240\u3092\u7279\u5b9a\u3057\u305f\u72b6\u614b\u3067\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u5074\u304c\u4e0d\u5229\u306a\u7acb\u5834<\/span>
\n\u306b\u7f6e\u304b\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span>
\n\u3000ECD\u306e\u6cd5\u7684\u6839\u62e0\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

\u3000\u6cd5\u4ee4\u30fb\u898f\u5247<\/strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5185\u5bb9<\/strong><\/span><\/p>\n

Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/2021\u3000\u3000\u3000\u3000\u3000\u3000\u3000 ECD\u63d0\u51fa\u306e\u57fa\u672c\u898f\u5247\uff08\u4ee3\u66ff\u30fb\u4fee\u6b63\u8981\u4ef6\u3092\u542b\u3080\uff09<\/span><\/p>\n

SPED\u516c\u5f0f\u30dd\u30fc\u30bf\u30eb\uff08sped.rfb.gov.br\uff09 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u63d0\u51fa\u30d7\u30ed\u30b0\u30e9\u30e0\uff08PVA\uff09\u30fb\u6280\u8853\u4ed5\u69d8\u306e\u516c\u5f0f\u914d\u5e03\u5143<\/span><\/p>\n

Receita Federal \u8b70\u4e8b\u9332\u30ab\u30ec\u30f3\u30c0\u30fc\uff082026\u5e745\u6708\u66f4\u65b0\uff09\u3000\u3000\u30002026\u5e74\u5ea6 ECD \u63d0\u51fa\u671f\u9650\uff1a6\u670830\u65e5<\/span><\/p>\n

 <\/p>\n

E\uff08Example\uff09\uff1aECD\u306b\u542b\u307e\u308c\u308b\u4e3b\u306a\u4f1a\u8a08\u5e33\u7c3f\u306e\u69cb\u6210<\/span><\/h2>\n

\u3000ECD\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e3b\u306a\u5e33\u7c3f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span>
\n\u25cf Livro Di\u00e1rio\uff08\u65e5\u6b21\u4ed5\u8a33\u5e33\uff09\u304a\u3088\u3073\u305d\u306e\u88dc\u52a9\u5e33<\/span>
\n\u25cf Livro Raz\u00e3o\uff08\u5143\u5e33\uff09\u304a\u3088\u3073\u305d\u306e\u88dc\u52a9\u5e33<\/span>
\n\u25cf Balancetes Di\u00e1rios\uff08\u65e5\u6b21\u8a66\u7b97\u8868\uff09<\/span>
\n\u25cf Balan\u00e7o\uff08\u8cb8\u501f\u5bfe\u7167\u8868\uff09\u304a\u3088\u3073\u95a2\u9023\u8ca1\u52d9\u8af8\u8868<\/span>
\n\u3000\u3053\u308c\u3089\u306f\u3059\u3079\u3066XML\u5f62\u5f0f\u3067\u4f5c\u6210\u3055\u308c\u3001Receita Federal\u304c\u516c\u5f0f\u914d\u5e03\u3059\u308bPVA\uff08Programa<\/span>
\nValidador e Assinador\uff09\u3067\u691c\u8a3c\u30fb\u7f72\u540d\u30fb\u9001\u4fe1\u3057\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

P(Point)\uff1a\u6539\u3081\u3066\u78ba\u8a8d\uff5cECD\u3068ECF\u306f\u300c\u5225\u306e\u7533\u544a\u300d\u3060\u304c\u9806\u5e8f\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b<\/h2>\n

ECD\u3068ECF\u306f\u4f3c\u305f\u540d\u79f0\u3067\u3059\u304c\u3001\u7570\u306a\u308b\u7533\u544a\u7fa9\u52d9\u3067\u3059\u3002<\/span><\/p>\n

\u00a0\u7533\u544a\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u6b63\u5f0f\u540d\u79f0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u671f\u9650\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u5185\u5bb9<\/span><\/strong>
\n\u00a0ECD\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Escritura\u00e7\u00e3o Cont\u00e1bil Digital\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2026\u5e746\u670830\u65e5\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u4f1a\u8a08\u5e33\u7c3f\u306e\u96fb\u5b50\u5316<\/span>
\n\u00a0ECF\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Escritura\u00e7\u00e3o Cont\u00e1bil Fiscal\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 2026\u5e747\u670831\u65e5\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u8ab2\u7a0e\u6240\u5f97\u30fb\u6cd5\u4eba\u7a0e\u306e\u96fb\u5b50\u7533\u544a<\/span><\/p>\n

 <\/p>\n

\u00a0 ECD \u2192 ECF \u306e\u9806\u5e8f\u306f\u5fc5\u9808\u3067\u3059\u3002ECF\u306fECD\u306e\u30c7\u30fc\u30bf\u3092\u53c2\u7167\u3057\u3066\u4f5c\u6210\u3055\u308c\u308b\u305f\u3081\u3001ECD\u672a\u63d0<\/span>
\n\u51fa\u306e\u72b6\u614b\u3067\u306fECF\u3092\u6b63\u3057\u304f\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002ECD\u304c6\u670830\u65e5\u306b\u9593\u306b\u5408\u308f\u306a\u3051\u308c<\/span>
\n\u3070\u3001ECF\u306e7\u670831\u65e5\u671f\u9650\u3082\u9023\u9396\u7684\u306b\u5371\u3046\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

2. 2026\u5e74\u306eECD\u5bfe\u8c61\u4f01\u696d\u3068\u63d0\u51fa\u671f\u9650<\/span>
\n\u00a0<\/span><\/h2>\n

\u5bfe\u8c61\u4f01\u696d<\/span>
\nECD\u63d0\u51fa\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u308b\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff08Receita Federal\u516c\u5f0f\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304f<\/span>\uff09\u3002<\/span><\/p>\n

\u7fa9\u52d9\u5bfe\u8c61\uff1a<\/span>
\n\u25cf Lucro Real\uff08\u5b9f\u984d\u8ab2\u7a0e\u5236\u5ea6\uff09\u63a1\u7528\u4f01\u696d<\/span>
\n\u25cf Lucro Presumido\uff08\u63a8\u5b9a\u8ab2\u7a0e\u5236\u5ea6\uff09\u63a1\u7528\u4f01\u696d\u306e\u3046\u3061\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c<\/span>
\n\u3066\u3044\u308b\u3082\u306e<\/span>
\n\u25cf \u4f01\u696d\u6cd5\u4e0a\uff08S\/A\u30fbLtda\u7b49\uff09\u3067\u4f1a\u8a08\u66f8\u985e\u306e\u4f5c\u6210\u7fa9\u52d9\u304c\u3042\u308b\u6cd5\u4eba<\/span>
\n\u25cf 2025\u5e74\u5ea6\u306b\u53d7\u53d6\u30fb\u5bc4\u4ed8\u30fb\u88dc\u52a9\u91d1\u7b49\u306e\u5408\u8a08\u984d\u304c480\u4e07\u30ec\u30a2\u30eb\u4ee5\u4e0a\u306e\u514d\u7a0e\u30fb\u975e\u8ab2\u7a0e\u56e3\u4f53<\/span>
\n\u25cf SCP\uff08Sociedade em Conta de Participa\u00e7\u00e3o\uff1a\u4efb\u610f\u7d44\u5408\uff09\u3067\u7fa9\u52d9\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/span><\/p>\n

 <\/p>\n

\u7fa9\u52d9\u514d\u9664\uff08\u539f\u5247\uff09\uff1a<\/span>
\n\u25cf Simples National\u52a0\u5165\u4f01\u696d<\/span>
\n\u25cf \u975e\u6d3b\u52d5\u6cd5\u4eba\uff08\u4f01\u696d\u6d3b\u52d5\u30bc\u30ed\u306e\u6cd5\u4eba\uff09\u203b\u305f\u3060\u3057\u300c\u975e\u6d3b\u52d5\u300d\u306e\u5b9a\u7fa9\u306b\u6ce8\u610f<\/span>
\n\u25cf \u9023\u90a6\u30fb\u5dde\u30fb\u5e02\u306e\u516c\u5171\u6a5f\u95a2\u30fb\u8ca1\u56e3<\/span><\/p>\n

 <\/p>\n

\u91cd\u8981\u6ce8\u610f\u70b9\uff1a \u58f2\u4e0a\u304c\u30bc\u30ed\u3067\u3082\u3001\u5bb6\u8cc3\u30fb\u4f1a\u8a08\u58eb\u5831\u916c\u30fb\u5149\u71b1\u8cbb\u7b49\u306e\u7d4c\u8cbb\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306f\u300c\u975e<\/span>
\n\u6d3b\u52d5\u300d\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001ECD\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u63d0\u51fa\u671f\u9650<\/span><\/h2>\n

\u63d0\u51fa\u533a\u5206\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u671f\u9650<\/span>
\n\u901a\u5e38\u671f\u9650\uff08\u5e74\u5ea6ECD\uff09\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02026\u5e746\u670830\u65e5\uff08\u706b\uff09<\/span>
\n\u4ee3\u66ff\uff08\u66f4\u65b0\uff09\u63d0\u51fa\u306e\u6700\u7d42\u671f\u9650\u00a0 \u00a0 \u00a0 \u7fcc\u5e74\u306eECD\u63d0\u51fa\u6700\u7d42\u65e5\u307e\u3067<\/span><\/p>\n

 <\/p>\n

3. \u65e5\u7cfb\u4f01\u696d\u304c\u6ce8\u610f\u3059\u3079\u304d\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n

\u30dd\u30a4\u30f3\u30c8\u2460 PVA\u306e\u6700\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u78ba\u8a8d<\/span><\/strong><\/p>\n

\u00a0ECD\u63d0\u51fa\u306b\u4f7f\u7528\u3059\u308bPVA\uff08Programa Validador e Assinador\uff09\u306f\u3001Receita Federal\u306eSPED<\/span>
\n\u30dd\u30fc\u30bf\u30eb\uff08sped.rfb.gov.br\uff09\u304b\u3089\u6700\u65b0\u7248\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u65e7\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u306f\u6700\u65b0<\/span>
\n\u30eb\u30fc\u30eb\u306b\u5bfe\u5fdc\u3057\u305f\u691c\u8a3c\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u63d0\u51fa\u524d\u306b\u5fc5\u305a\u6700\u65b0\u7248\u3078\u306e\u66f4\u65b0\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2461 \u96fb\u5b50\u8a3c\u660e\u66f8\uff08Certificado Digital\uff09\u306e\u6709\u52b9\u671f\u9650\u78ba\u8a8d<\/span><\/strong>
\n\u00a0ECD\u9001\u4fe1\u306b\u306f\u3001e-CNPJ\uff08\u6cd5\u4eba\u96fb\u5b50\u8a3c\u660e\u66f8\uff09\u304a\u3088\u3073\u4f1a\u8a08\u58eb\uff08contador\uff09\u306ee-CPF\u306e\u4e21\u65b9\u306b\u3088<\/span>
\n\u308b\u96fb\u5b50\u7f72\u540d\u304c\u5fc5\u8981\u3067\u3059\u3002\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u304c2026\u5e746\u670830\u65e5\u3088\u308a\u524d\u306b\u5207\u308c\u3066\u3044\u306a\u3044\u304b\u3092\u4eca\u3059<\/span>
\n\u3050\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8a3c\u660e\u66f8\u306e\u66f4\u65b0\u306b\u306f\u6570\u65e5\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u671f\u9650\u76f4\u524d\u306e\u66f4\u65b0\u306f\u63d0\u51fa\u30ea\u30b9<\/span>
\n\u30af\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2462 \u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u30c1\u30a7\u30c3\u30af\uff08ECD \u2192 ECF \u2192 DCTFWeb\uff09<\/span><\/strong>
\nReceita Federal\u306f\u3001ECD\u30fbECF\u30fbDCTFWeb\u306e3\u7533\u544a\u3092\u81ea\u52d5\u7167\u5408\u3057\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u65e5\u7cfb\u4f01\u696d<\/span>
\n\u306b\u304a\u3044\u3066\u7279\u306b\u591a\u3044\u4e0d\u6574\u5408\u30d1\u30bf\u30fc\u30f3\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/span>
\n\u25cf \u65e5\u672c\u672c\u793e\u3068\u306e\u53d6\u5f15\uff08\u79fb\u8ee2\u4fa1\u683c\u30fb\u5185\u90e8\u58f2\u4e0a\u30fb\u8cb8\u4ed8\u91d1\u5229\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u304cECD\u3068ECF\u3067\u4e0d<\/span>
\n\u4e00\u81f4<\/span>
\n\u25cf \u914d\u5f53\u3084\u5f79\u54e1\u5831\u916c\u306e\u8a08\u4e0a\u533a\u5206\u304ceSocial\u30c7\u30fc\u30bf\u3068\u4e56\u96e2<\/span>
\n\u25cf \u70ba\u66ff\u63db\u7b97\u5dee\u984d\u306e\u51e6\u7406\u65b9\u6cd5\u304c\u5e74\u5ea6\u9014\u4e2d\u3067\u5909\u308f\u308a\u3001ECD\u3068\u7a0e\u52d9\u7533\u544a\u3067\u51e6\u7406\u304c\u5206\u304b\u308c\u3066\u3044<\/span>\u308b<\/span>
\n\u00a0\u3053\u308c\u3089\u306f\u30bf\u30fc\u30b2\u30c3\u30c8\u578b\u7a0e\u52d9\u8abf\u67fb\u306e\u5178\u578b\u7684\u306a\u30c8\u30ea\u30ac\u30fc\u3067\u3059\u3002\u63d0\u51fa\u524d\u306b\u793e\u5185\u4f1a\u8a08\u30c7\u30fc\u30bf\u3068\u7a0e\u52d9\u7533<\/span>
\n\u544a\u30c7\u30fc\u30bf\u306e\u4e00\u81f4\u78ba\u8a8d\u3092\u5fc5\u305a\u5b9f\u65bd\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2463 \u9045\u5ef6\u3057\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/span><\/strong>
\n\u00a0ECD\u63d0\u51fa\u3092\u671f\u9650\u5185\u306b\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span>
\n\u25cf \u9045\u5ef6\u7f70\u91d1\uff1a\u65e5\u6b210.02%\uff08\u58f2\u4e0a\u9ad8\u30d9\u30fc\u30b9\uff09\u3001\u4e0a\u96501%<\/span>
\n\u25cf \u6700\u4f4e\u7f70\u91d1\u984d\u306e\u9069\u7528\uff08Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.003\/2021\u306b\u57fa\u3065\u304f\uff09<\/span>
\n\u25cf Certid\u00e3o Negativa\uff08\u7a0e\u52d9\u30af\u30ea\u30a2\u8a3c\u660e\u66f8\uff09\u306e\u53d6\u5f97\u4e0d\u80fd\uff1a\u9280\u884c\u878d\u8cc7\u30fb\u653f\u5e9c\u5165\u672d\u30fb\u5951\u7d04\u66f4<\/span>
\n\u65b0\u306b\u5f71\u97ff<\/span><\/p>\n

 <\/p>\n

\u307e\u3068\u3081<\/span><\/h2>\n

\u300cECD\u306f\u6bce\u5e74\u63d0\u51fa\u3057\u3066\u3044\u308b\u304b\u3089\u5927\u4e08\u592b\u300d\u3068\u3044\u3046\u8a8d\u8b58\u306f\u6b63\u3057\u3044\u3067\u3059\u304c\u30012026\u5e74\u306b\u7279\u6709\u306e\u6ce8\u610f<\/span>
\n\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n\u25cf \u63d0\u51fa\u671f\u9650\uff1a2026\u5e746\u670830\u65e5\uff08\u706b\uff09<\/span>
\n\u25cf ECF\uff087\u670831\u65e5\uff09\u3068\u306e\u9023\u52d5\u6027\uff1aECD\u9045\u5ef6\u306fECF\u9045\u5ef6\u306b\u76f4\u7d50<\/span><\/p>\n

\u25cf PVA\u6700\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u78ba\u8a8d\u304c\u5fc5\u9808<\/span>
\n\u25cf ECD\u30fbECF\u30fbDCTFWeb\u9593\u306e\u30c7\u30fc\u30bf\u6574\u5408\u6027\u306fReceita Federal\u304c\u81ea\u52d5\u7167\u5408<\/span>
\n\u00a02026\u5e74\u306f\u7a0e\u5236\u6539\u9769\u79fb\u884c\u671f\u3067\u3042\u308a\u3001Receita Federal\u306e\u30c7\u30b8\u30bf\u30eb\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u304cECD\u30c7\u30fc\u30bf<\/span>
\n\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u63d0\u51fa\u5185\u5bb9\u306e\u7cbe\u5ea6\u304c\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span>
\n\u00a0\u4eca\u3059\u3050PVA\u306e\u6700\u65b0\u7248\u30fb\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u30fb\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u306e3\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092<\/span>
\n\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\uff08\u51fa\u6240\uff1aReceita Federal \/ SPED\u516c\u5f0f\u30dd\u30fc\u30bf\u30eb sped.rfb.gov.br\uff09<\/span><\/p>\n

\u00a0\u30d6\u30e9\u30b8\u30eb\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u7533\u544a\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u3054\u4e0d\u660e\u306a\u70b9\u30fb\u3054\u76f8\u8ac7\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30d6\u30e9\u30b8\u30eb\u62e0\u70b9\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9\u3000\u5c71\u672c<\/span>
\n\u203b \u672c\u8a18\u4e8b\u306f2026\u5e745\u670820\u65e5\u6642\u70b9\u306e\u653f\u5e9c\u516c\u5f0f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u6cd5\u4ee4\u306e\u89e3\u91c8\u30fb\u9069\u7528\u306b\u3064<\/span>
\n\u3044\u3066\u306f\u5fc5\u305a\u5c02\u9580\u5bb6\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

 <\/p>\n

 <\/p>\n

\u3010\u514d\u8cac\u4e8b\u9805\u3011
\n\u672c\u8a18\u4e8b\u306f\u3001\u57f7\u7b46\u6642\u70b9\u306e\u6cd5\u4ee4\u30fb\u5b9f\u52d9\u60c5\u5831\u7b49\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u6cd5\u4ee4\u6539\u6b63\u3084\u884c\u653f\u904b\u7528\u306e\u5909\u66f4\u7b49\u306b\u3088\u308a\u3001\u5185\u5bb9\u304c\u5909\u66f4\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002
\n\u307e\u305f\u3001\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u6cd5\u7684\u52a9\u8a00\u3092\u884c\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u500b\u5225\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u5c02\u9580\u5bb6\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002
\n\u672c\u8a18\u4e8b\u306e\u5229\u7528\u3001\u307e\u305f\u306f\u672c\u8a18\u4e8b\u304b\u3089\u30ea\u30f3\u30af\u3059\u308b\u5916\u90e8\u30b5\u30a4\u30c8\u306e\u5229\u7528\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5bb3\u306b\u3064\u3044\u3066\u3001\u5f53\u793e\u306e\u6545\u610f\u307e\u305f\u306f\u91cd\u904e\u5931\u306b\u3088\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u8cac\u4efb\u3092\u8ca0\u3044\u304b\u306d\u307e\u3059\u306e\u3067\u3001\u3042\u3089\u304b\u3058\u3081\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u306a\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30dc\u30bf\u30f3\u304b\u3089\u5fc5\u9808\u9805\u76ee\u3092\u5165\u529b\u5f8c\u3001<\/span><\/strong>
\n\u30e1\u30fc\u30eb\u306b\u5c4a\u304f\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u3068\u30d6\u30ed\u30b0\u3092\u95b2\u89a7\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n

\"\"<\/a><\/span><\/p>\n

\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30e1\u30ad\u30b7\u30b3\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089
\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\"\"<\/a><\/p>\n

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<\/h2>\n

\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n

\"\"<\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n

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\u305d\u3093\u306a<\/span>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n

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\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
\n<\/span>\"\"<\/a>
\n\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span>\u3011<\/strong><\/span><\/em><\/span><\/p>\n

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\n<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n

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\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n

<\/h2>\n

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\"\"<\/a><\/p>\n

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\u30fb<\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span>
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\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\u5c71\u672c\u3000\u7ae0\u592e<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3001 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9\u306e\u5c71\u672c\u7ae0\u592e\u3067\u3059\u3002 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u300c\u30d6\u30e9\u30b8\u30eb ECD 2026\uff5c6\u670830\u65e5\u63d0\u51fa\u671f\u9650\u3001\u5bfe\u8c61\u4f01\u696d\u3068\u7f70\u5247\u3092\u89e3\u8aac\u300d\u306b\u3064\u3044 […]","protected":false},"author":1,"featured_media":3906,"comment_status":"closed","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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[3,1,28,23],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t