\u4eca\u9031\u3082\u30bf\u30a4\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306b\u95a2\u3057\u3066\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/p>\n

VAT\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\u306f\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3084\u4ed6\u56fd\u306eVAT\u3068\u540c\u69d8\u306b\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<\/p>\n

\u7d0d\u4ed8\u3059\u308bVAT=\uff08\u58f2\u4e0a\u306b\u4fc2\u308bVAT\uff09\uff0d\uff08\u4ed5\u5165\u306b\u4fc2\u308bVAT\uff09<\/strong><\/p>\n<\/p>\n

\u3000\u4e0b\u56f3\u3067\u306f\u3001B\u793e\u306fC\u793e\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u306b\u4fc2\u308bVAT\u3068\u3057\u306680\u3092\u53d7\u3051\u53d6\u308a\u3001A\u793e\u304b\u3089\u306e\u4ed5\u5165\u306b\u4fc2\u308bVAT\u3092\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6b73\u5165\u5c40\u3078\u7d0d\u7a0e\u3059\u308bVAT\u306f\u5dee\u984d\u306e30\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u4ed5\u5165\u306e\u969b\u306b\u652f\u6255\u3063\u305fVAT\u306e\u4e2d\u306b\u3001\u58f2\u4e0aVAT\u304b\u3089\u63a7\u9664\u3067\u304d\u306a\u3044\u4ed5\u5165VAT\u304c\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff08\u5185\u56fd\u6b73\u5165\u6cd582\u67615\u9805\uff09\u3002<\/p>\n<\/p>\n

\u009e \u30bf\u30c3\u30af\u30b9\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u305d\u306e\u53d6\u5f15\u3092\u8a3c\u660e\u3067\u304d\u306a\u3044\u4ed5\u5165VAT<\/p>\n

\u009e \u30bf\u30c3\u30af\u30b9\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u306b\u8aa4\u308a\u3042\u308b\u3044\u306f\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408<\/p>\n

\u009e 10\u4eba\u4e57\u308a\u4ee5\u4e0b\u306e\u30d0\u30b9\u3001\u4e57\u7528\u8eca\u306e\u8cfc\u5165\u306b\u4fc2\u308b\u4ed5\u5165VAT\u3001\u307e\u305f\u306f\u305d\u306e\u81ea\u52d5\u8eca\u306b\u95a2\u9023<\/p>\n

\u3057\u3066\u8cfc\u5165\u3059\u308b\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4ed5\u5165VAT<\/p>\n<\/p>\n

\u25a0\u975e\u8ab2\u7a0e\u53d6\u5f15\u53ca\u30730%\u8ab2\u7a0e\u53d6\u5f15<\/strong><\/p>\n

\u307e\u305f\u3001VAT\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7269\u54c1\u306e\u58f2\u8cb7\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u4f8b\u5916\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u53d6\u5f15\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u5185\u56fd\u6b73\u5165\u6cd581\u67611\u9805\uff09\u3002<\/p>\n<\/p>\n

\uff3b\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u7269\u54c1\uff3d<\/strong><\/p>\n

\u30fb\u8fb2\u7523\u7269\u3001\u52d5\u7269\u3001\u98df\u8089\u3001\u98fc\u6599\u3001\u755c\u7523\u7269\u3001\u755c\u7523\u7528\u306e\u85ac\u54c1\u53ca\u3073\u5316\u5b66\u88fd\u54c1\u306e\u8ca9\u58f2<\/p>\n

\u30fb\u65b0\u805e\u3001\u96d1\u8a8c\u3001\u6559\u79d1\u66f8\u306e\u8ca9\u58f2<\/p>\n<\/p>\n

\uff3b\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\uff3d<\/strong><\/p>\n

\u30fb\u6559\u80b2\u6a5f\u95a2\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/p>\n

\u30fb\u6cd5\u5b9a\u76e3\u67fb\u3001\u6cd5\u5b9a\u5f01\u8b77\u306b\u95a2\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/p>\n

\u30fb\u533b\u7642\u6a5f\u95a2\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/p>\n

\u30fb\u5b9d\u304f\u3058\u3001\u5207\u624b\u3001\u5370\u7d19\u306e\u8ca9\u58f2<\/p>\n<\/p>\n

\uff3b\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u8f38\u5165\u53d6\u5f15\uff3d<\/strong><\/p>\n

\u30fbEPZ\u3078\u642c\u5165\u3055\u308c\u305f\u7269\u54c1\u3067\u3042\u3063\u3066\u3001\u95a2\u7a0e\u6cd5\u306b\u3088\u308a\u8f38\u5165\u95a2\u7a0e\u304c\u514d\u7a0e\u3055\u308c\u3066\u3044\u308b\u7269\u54c1<\/p>\n

\u30fb\u95a2\u7a0e\u7387\u6cd5\u306b\u3088\u308a\u8f38\u5165\u7a0e\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u7269\u54c1<\/p>\n

\u30fb\u518d\u8f38\u51fa\u306e\u305f\u3081\u306b\u7a0e\u95a2\u3067\u4fdd\u7ba1\u3055\u308c\u305f\u8f38\u5165\u54c1\u3067\u3001\u518d\u8f38\u51fa\u6642\u306b\u8f38\u5165\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b<\/p>\n

VAT\u304c0%\u8ab2\u7a0e<\/strong>\u3068\u306a\u308b\u53d6\u5f15\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\u30fb\u822a\u7a7a\u6a5f\u307e\u305f\u306f\u8239\u8236\u306b\u3088\u308b\u56fd\u969b\u8f38\u9001<\/p>\n

\u30fb\u56fd\u5916\u306b\u304a\u3044\u3066\u5229\u7528\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/p>\n

\u30fb\u4fdd\u7a0e\u5009\u5eab\u9593\u53ca\u3073\u8f38\u51fa\u52a0\u5de5\u533a\u9593\u306e\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff08\u95a2\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u3082\u306e\uff09<\/p>\n<\/p>\n

\n
\uff31\uff1a\u30bf\u30a4\u306b\u304a\u3044\u3066VAT\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u6240\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u539f\u5247\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u6240\u3068\u3044\u3046\u306e\u306f\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
\n
\uff21\uff1aVAT\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u7269\u54c1\u306e\u58f2\u8cb7\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u6240\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n
\u4f8b\u3048\u3070\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308bA\u793e\u304c\u30bf\u30a4\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308bB\u793e\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u3057\u3001\u3053\u306e\u5834\u5408\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5730\u304c\u65e5\u672c\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u30bf\u30a4\u306b\u304a\u3044\u3066VAT\u306e\u7d0d\u7a0e\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u4e00\u65b9\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308bA\u793e\u304c\u30bf\u30a4\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308bB\u793e\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u3057\u3001\u3053\u306e\u5834\u5408\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5730\u304c\u30bf\u30a4\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u30bf\u30a4\u306b\u304a\u3044\u3066VAT\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\uff08\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u5165\u306b\u304b\u304b\u308bVAT\uff09\u3002<\/p>\n
\u5b9f\u52d9\u4e0a\u30b5\u30fc\u30d3\u30b9\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u65e5\u672c\u3067\u3055\u308c\u305f\u306e\u304b\u30bf\u30a4\u3067\u3055\u308c\u305f\u306e\u304b\u3001\u4e89\u70b9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u306e\u306f\u5951\u7d04\u5185\u5bb9\u3084\u51fa\u5f35\u306e\u6709\u7121\u7b49\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u306f\u3001\u30bf\u30a4\u306b\u304a\u3051\u308b\u5f79\u52d9\u63d0\u4f9b\u3067\u3042\u308b\u3068\u3057\u3066\u3001VAT\u306e\u8ffd\u5fb4\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n
VAT\u306e\u6708\u6b21\u7533\u544a\u306fPP30\u3068\u3044\u3046\u66f8\u5f0f\u3067\u3055\u308c\u307e\u3059\u304c\u3001\u4e0a\u8a18\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u5165\u306b\u304b\u304b\u308b\u7533\u544a\u306fPP30\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u5b9f\u52d9\u4e0a\u306f\u3001\u7279\u306b\u89aa\u4f1a\u793e\u304b\u3089\u306e\u5f79\u52d9\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3001\u3053\u306e\u7533\u544a\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u6307\u6458\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001VAT\u306e\u7d0d\u7a0e\u3068\u4f75\u305b\u3066\u3001\u6708\u52291.5\uff05\u306e\u5229\u606f\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n
\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308bVAT\u3082\u901a\u5e38\u306eVAT\uff08\u4ed5\u5165VAT\uff09\u540c\u69d8\u306b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u3057\u3066\u58f2\u4e0a\u306b\u304b\u304b\u308bVAT\uff08\u58f2\u4e0aVAT\uff09\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u901a\u5e38\u51fa\u6765\u307e\u3059\u3002\u5f93\u3063\u3066\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308bVAT\u306e\u76f8\u6bba\u304c\u51fa\u6765\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306ePP36\u306e\u7533\u544a\u3092\u3057\u3066VAT\u3092\u652f\u6255\u3063\u3066\u3082\u3001\u76f8\u6bba\u304c\u51fa\u6765\u308b\u305f\u3081\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u5b9f\u8cea\u30b3\u30b9\u30c8\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n
$\"\"$ <\/p>\n
\n
\u7d0d\u7a0e\u3059\u3079\u304d\u58f2\u4e0aVAT\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u5b9f\u614b\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u3001\u5229\u606f\u306e\u652f\u6255\u3044\u30ea\u30b9\u30af\u3092\u8003\u616e\u3057\u3066\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p>\n
\u5f0a\u793e\u3067\u306f\u3001\u30bb\u30df\u30ca\u30fc2\u304b\u6708\u306b\u4e00\u5ea6\u7121\u6599\u3067\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u6c17\u306b\u306a\u3063\u305f\u65b9\u306f\u662f\u975e\u4e00\u5ea6\u304a\u58f0\u304c\u3051\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n
\u4ee5\u4e0a\u3001\u6765\u9031\u3082\u5f15\u304d\u7d9a\u304d\u3001VAT\u306b\u95a2\u3057\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/p>\n
\u9ad8\u6a4b \u5468\u5e73<\/p>\n
$\"\"$ <\/p>\n
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