\u3053\u3093\u306b\u3061\u306f\uff01\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u91ce\u5cf6\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u56fd\u5185\u306b\u304a\u3051\u308b\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6d88\u8cbb\u306b\u304a\u3044\u3066\u4e00\u5f8b12%\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e(VAT)\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002
\n\u65e5\u672c\u3067\u3044\u3046\u6d88\u8cbb\u7a0e\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u91d1\u878d\u30fb\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u3084\u96fb\u6c17\u30fb\u30ac\u30b9\u30fb\u6c34\u9053\u306a\u3069\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u975e\u8ab2\u7a0e\u306e\u3082\u306e\u3082\u3054\u3056\u3044\u307e\u3059\u304c\u3001\u7279\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u5168\u3066\u306e\u7269\u54c1\u3068\u30b5\u30fc\u30d3\u30b9\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u975e\u5c45\u4f4f\u6cd5\u4eba\u306b\u3088\u308b\u56fd\u5185\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u4e00\u5ea6\u306e\u307f\u3067\u3042\u3063\u3066\u3082VAT\u304c\u767a\u751f\u81f4\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6700\u7d42\u4ed8\u52a0\u4fa1\u5024\u7a0e(12%)\u3068\u3057\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5c45\u4f4f\u6cd5\u4eba\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u975e\u5c45\u4f4f\u6cd5\u4eba\u306b\u4ee3\u308f\u308a\u3001\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u301c\u7533\u544a\u30fb\u7d0d\u7a0e<\/h3>\n

\u7533\u544a\u30fb\u7d0d\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u65e5\u672c\u540c\u69d8\u3001\u4eee\u6255\u3044VAT(\u30a4\u30f3\u30d7\u30c3\u30c8VAT)\u3068\u4eee\u53d7VAT(\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT)\u306e\u5dee\u984d\u3092\u7533\u544a\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306e\u7d2f\u8a08\u984d\u304c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u306e\u7d2f\u8a08\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u7533\u544a\u3059\u308b\u7fa9\u52d9\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u301cVAT\u306e\u7e70\u8d8a<\/h3>\n

\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306e\u7d2f\u8a08\u984d\u304c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u306e\u7d2f\u8a08\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u3001\u8d85\u904e\u3057\u305f\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306f\u7fcc\u671f\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u3068\u76f8\u6bba\u53ef\u80fd\u306a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u8cc7\u7523\u306e\u7e70\u8d8a\u53ef\u80fd\u306a\u671f\u9593\u306e\u4e0a\u9650\u306f\u5b9a\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u7121\u671f\u9650\u306b\u7e70\u8d8a\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

VAT\u306b\u3064\u3044\u3066\u306fBIR\u3078\u9084\u4ed8\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u9084\u4ed8\u7533\u8acb\u306b\u3064\u3044\u3066\u306f\u6b21\u56de\u4ee5\u964d\u3001\u8a73\u3057\u304f\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f0a\u793e\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u4f1a\u793e\u8a2d\u7acb\u3001\u305d\u306e\u5f8c\u306e\u4f1a\u8a08\u7a0e\u52d9\u30fb\u52b4\u52d9\u307e\u3067\u306e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u6700\u5927\u306e\u5f37\u307f\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u5b9f\u52d9\u7d4c\u9a13\u8c4a\u5bcc\u306a\u30d5\u30a3\u30ea\u30d4\u30f3\u5f01\u8b77\u58eb\u3084\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u58eb\u3082\u591a\u6570\u5728\u7c4d\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u672c\u7a3f\u306b\u9650\u3089\u305a\u3054\u61f8\u5ff5\u4e8b\u9805\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u517c\u306d\u306a\u304f\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u62e0\u70b9
\n\u91ce\u5cf6\u6d0b\u5b5d
\n<\/p>\n

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