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{"id":1299,"date":"2018-08-01T20:05:42","date_gmt":"2018-08-01T20:05:42","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-12-3\/"},"modified":"2021-11-16T01:14:38","modified_gmt":"2021-11-16T01:14:38","slug":"vietnam-circular-200-2014-tt-btc-article-12-3","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-circular-200-2014-tt-btc-article-12-3\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u3000Circular 200.2014.TT.BTC Article 12-3\u2460"},"content":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n
\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>\n
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>\n
\u7b2c12\u6761\u306e3\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u73fe\u91d1\u306e\u4e3b\u8981\u306a\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
3.1. \u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u308a\u3001\u73fe\u91d1\u3067\u3059\u3050\u306b\u56de\u53ce\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e0b\u8a18\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
a) \u5546\u54c1\u3001\u88fd\u54c1\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6295\u8cc7\u4e0d\u52d5\u7523\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3001\u8f38\u5165\u7a0e\u3001\u74b0\u5883\u4fdd\u8b77\u7a0e\u3001\u7a0e\u629c\u8ca9\u58f2\u4fa1\u683c\u306b\u3088\u308b\u53ce\u76ca\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\uff08\u9593\u63a5\u7a0e\u306f\u3001\u5225\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n
<\/p>\n
\u501f\u65b9111 \u2013 \u73fe\u91d1\uff08\u652f\u6255\u3044\u91d1\u984d\u5408\u8a08\uff09<\/p>\n
\u8cb8\u65b9511 \u2013 \u53ce\u76ca\uff08\u7a0e\u91d1\u3092\u9664\u3044\u305f\u91d1\u984d\uff09<\/p>\n
\u8cb8\u65b9333 \u2013 \u672a\u6255\u3044\u7a0e\u91d1<\/p>\n
<\/p>\n
b) \u672a\u6255\u7a0e\u91d1\u3092\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u672a\u6255\u7a0e\u91d1\u3092\u53ce\u5165\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u8ca0\u50b5\u304a\u3088\u3073\u53ce\u76ca\u306e\u6e1b\u5c11\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3002<\/p>\n
<\/p>\n
\u501f\u65b9511 \u2013 \u53ce\u76ca<\/p>\n
\u8cb8\u65b9333 -\u672a\u6255\u3044\u7a0e\u91d1<\/p>\n
<\/p>\n
\u30d9\u30c8\u30ca\u30e0\u306b\u9032\u51fa\u7b49\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01<\/p>\n
\u6d77\u5916\u9032\u51fa\u304c\u59cb\u3081\u3066\u306e\u65b9\u3067\u3082\u3001\u5927\u4e08\u592b\u3067\u3059\uff01<\/p>\n
\u79c1\u9054\u304c\u8cb4\u793e\u306e\u6d77\u5916\u9032\u51fa\u3092\u30bc\u30ed\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002 <\/p>\n
\u9032\u85e4<\/p>\n
shindo.hideki@tokyoconsultinggroup.com<\/p>\n
\u30d9\u30c8\u30ca\u30e0\u643a\u5e2f\uff1a+84-1639222719<\/p>\n
![](\"https:\/\/blogimg.goo.ne.jp\/user_image\/39\/e6\/e507e3db4c512a8db4f0af842c25ea11.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d9\u30c8\u30ca\u30e0\u306e\u9032\u85e4\u3067\u3059\u3002 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 […]","protected":false},"author":1,"featured_media":2457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[18,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2019\/05\/\u4f1a\u8a08.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycGH-kX","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1299"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/comments?post=1299"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1299\/revisions"}],"predecessor-version":[{"id":2262,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1299\/revisions\/2262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media\/2457"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media?parent=1299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=1299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=1299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}