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\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f7\u6708\u306b\u5927\u7d71\u9818\u4ee4\u304c\u767a\u5e03\u3055\u308c\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e:Value Added Tax\uff09\u306b\u95a2\u3059\u308bTCC\uff08\u7a0e\u984d\u63a7\u9664\u8a3c\u660e\u66f8\uff1aTax Credit Certification\uff09\u306e\u73fe\u91d1\u5316\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u52d5\u304d\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306b\u6700\u8fd1\u8a71\u984c\u306eVAT\u9084\u4ed8\u554f\u984c\u306b\u95a2\u9023\u3057\u3066\u3001\u4eca\u56de\u306e\u30d6\u30ed\u30b0\u3067\u306f\u57fa\u672c\u7684\u306a\u77e5\u8b58\u306e\u78ba\u8a8d\u3068\u3044\u3046\u3053\u3068\u3067\u3001VAT\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n
VAT\u3068\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5fb4\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u30fb\u3000\u7269\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u6d88\u8cbb\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u9593\u63a5\u7a0e\u3067\u3042\u308b
\n\u30fb\u3000\u7a0e\u91d1\u306e\u8ca0\u62c5\u8005\u306f\u6700\u7d42\u6d88\u8cbb\u8005\u3067\u3042\u308b
\n\u30fb\u3000\u4e2d\u9593\u696d\u8005\u306f\u7a0e\u8ca0\u62c5\u3057\u306a\u3044\u304c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046
\n\u30fb\u3000\u6bce\u6708\u7533\u544a\u3001\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/p>\n
\u65e5\u672c\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u3088\u3046\u306b\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u3082\u7269\u54c1\u306e\u8ca9\u58f2\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3042\u305f\u3063\u3066\u3001\u539f\u5247\u3068\u3057\u306612\uff05\u306eVAT\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n
\n\u25cf\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u3002<\/p>\n
VAT\u306e\u8ca0\u62c5\u8005\u306f\u6700\u7d42\u6d88\u8cbb\u8005\u3067\u3059\u304c\u3001\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306f\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c1,500,000\u30da\u30bd\u3092\u8d85\u3048\u308bVAT\u8ab2\u7a0e\u5bfe\u8c61\u7269\u54c1\u306e\u8ca9\u58f2\u3042\u308b\u3044\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u4e8b\u696d\u8005\uff08VAT\u767b\u9332\u4e8b\u696d\u8005\uff09\u3001\u306a\u3089\u3073\u306b\u7269\u54c1\u306e\u8f38\u5165\u8005\u3067\u3042\u308a\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u3092\u554f\u308f\u305a\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002
\nVAT\u7d0d\u7a0e\u8005\u306fVAT\u767b\u9332\u696d\u8005\u3068\u3057\u3066BIR(\u5185\u56fd\u6b73\u5165\u5e81: Bureau of Internal Revenue)\u306b\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\n\u25cfVAT\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u3064\u3044\u3066<\/p>\n
\u6cd5\u5f8b\u4e0a\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u7121\u3044\u9650\u308a\u3001\u5168\u3066\u306e\u7269\u54c1\u3068\u30b5\u30fc\u30d3\u30b9\u304c\u8ab2\u7a0e\u7269\u54c1\u3068\u8ab2\u7a0e\u30b5\u30fc\u30d3\u30b9\u3068\u306a\u308a\u307e\u3059\u304c\u30011997\u5e74\u79df\u7a0e\u6539\u6b63\u6cd5\u7b2c109\u6761\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u5206\u985e\u3055\u308c\u308b\u7269\u54c1\u3068\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
[\u975e\u8ab2\u7a0e\u7269\u54c1\u306e\u4f8b\uff3d
\n\u30fb\u672a\u52a0\u5de5\u306e\u72b6\u614b\u3067\u8f38\u5165\u3055\u308c\u308b\u98df\u7528\u306e\u8fb2\u7523\u7269\u3001\u6d77\u7523\u7269
\n\u30fb\u98fc\u80b2\u7528\u306e\u5bb6\u755c\u3001\u98df\u7528\u98fc\u9ce5\u985e
\n\u30fb\u80a5\u6599\u3001\u7a2e\u3001\u82d7\u6728\u3001\u5c0f\u9b5a
\n\u30fb\u98df\u54c1\u88fd\u9020\u306e\u305f\u3081\u306e\u3001\u9b5a\u3001\u30a8\u30d3\u3001\u5bb6\u755c
\n\u30fb\u98df\u7528\u98fc\u9ce5\u985e\u7528\u98fc\u6599<\/p>\n
[\u975e\u8ab2\u7a0e\u30b5\u30fc\u30d3\u30b9]
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\n\u30fb\u65c5\u5ba2\u306e\u56fd\u5185\u8f38\u9001\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u56fd\u969b\u6d77\u904b\u3001\u822a\u7a7a\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u30c6\u30ec\u30d3\u3001\u30e9\u30b8\u30aa\u653e\u9001\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u96fb\u6c17\u3001\u30ac\u30b9\u3001\u6c34\u9053\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u3092\u767a\u4fe1\u56fd\u3068\u3059\u308b\u56fd\u969b\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u91d1\u878d\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u5951\u7d04\u8fb2\u696d\u683d\u57f9\u8005\u306e\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u7c73\u3001\u3068\u3046\u3082\u308d\u3053\u3057\u3001\u7802\u7cd6\u306e\u7cbe\u88fd\u7b49\u306e\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u533b\u7642\u30b5\u30fc\u30d3\u30b9
\n\u30fb\u8a8d\u5b9a\u6821\u3068\u6307\u5b9a\u3055\u308c\u305f\u79c1\u7acb\u306e\u6559\u80b2\u6a5f\u95a2\u53ca\u3073\u653f\u5e9c\u7cfb\u6559\u80b2\u6a5f\u95a2\u306e\u6559\u80b2\u30b5\u30fc\u30d3\u30b9
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\n\u6b21\u56de\u4ee5\u964d\u3067\u3001<\/p>\n
\u25cfVAT\u306e\u514d\u9664
\n\u25cf\u8ab2\u7a0e\u6a19\u6e96\u984d
\n\u25cf\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97
\n\u25cf\u7533\u544a\u3001\u7d0d\u7a0e<\/p>\n
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