\u3053\u3093\u306b\u3061\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3001\u30db\u30fc\u30c1\u30df\u30f3\u99d0\u5728\u54e1\u306e\u85e4\u539f\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q\u3000\u7a0e\u52d9\u8abf\u67fb\u306e\u6307\u6458\u4e8b\u9805\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

A\u3000<\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u3067\u3059\u306e\u3067\u3001\u6307\u6458\u3055\u308c\u308b\u4e8b\u306f\u7a0e\u91d1\u3092\u6b63\u3057\u304f\u7533\u544a\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u6307\u6458\u3055\u308c\u308b\u4e8b\u306f\u3001\u6cd5\u4eba\u7a0e\uff08CIT\uff09\u30fb\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u30fb\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff08FCT\uff09\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u6307\u6458\u3055\u308c\u308b\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6cd5\u4eba\u7a0e\u3067\u3042\u308c\u3070\u6b63\u3057\u3044\u8cbb\u7528\u8a08\u4e0a\u3092\u3057\u3066\u3044\u308b\u304b\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3067\u3042\u308c\u3070\u6b63\u3057\u304fVAT\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7ba1\u7406\u3092\u3057\u3066\u3044\u308b\u304b\u3001\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u306e\u5834\u5408\u306f\u9069\u7528\u3059\u308b\u7a0e\u7387\u306e\u6b63\u5426\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3067\u3042\u308c\u3070\u5168\u4e16\u754c\u6240\u5f97\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u7b49\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u8fd1\u5e74\u306f\u7279\u306b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u53d6\u308a\u6271\u3044\u3082\u53b3\u3057\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u5ff5\u306e\u305f\u3081\u306b\u4e00\u5ea6\u7686\u69d8\u306e\u904e\u5e74\u5ea6\u306e\u7d0d\u7a0e\u7533\u544a\u3092\u898b\u76f4\u3057\u3066\u307f\u308b\u4e8b\u3082\u304a\u52e7\u3081\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

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