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{"id":1298,"date":"2018-08-01T20:04:42","date_gmt":"2018-08-01T20:04:42","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ae%e4%bc%9a%e8%a8%88%e3%80%80circular-200-2014-tt-btc-article-12-2\/"},"modified":"2021-11-16T01:14:43","modified_gmt":"2021-11-16T01:14:43","slug":"vietnam-circular-200-2014-tt-btc-article-12-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-circular-200-2014-tt-btc-article-12-2\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u3000Circular 200.2014.TT.BTC Article 12-2"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d9\u30c8\u30ca\u30e0\u306e\u9032\u85e4\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c12\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee111\u624b\u6301\u3061\u73fe\u91d1\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c12\u6761\u306e2\u3067\u306f\u3001\u73fe\u91d1\u306e\u8a18\u5e33\u306b\u95a2\u3059\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u53ca\u3073\u5185\u5bb9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u501f\u65b9\uff1a<\/p>\n<p>&#8211;&nbsp;&nbsp;&nbsp; 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