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{"id":2175,"date":"2018-09-14T08:00:30","date_gmt":"2018-09-14T08:00:30","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/?p=2175"},"modified":"2021-11-16T01:26:37","modified_gmt":"2021-11-16T01:26:37","slug":"vietnam-circular-200-2014-tt-btc-article-12-3-9","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-circular-200-2014-tt-btc-article-12-3-9\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u3000Circular 200.2014.TT.BTC Article 12-3\u2468"},"content":{"rendered":"

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\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

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

\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

3.18. \u56fd\u50b5\u306e\u518d\u8ca9\u58f2\u306b\u95a2\u3059\u308b\u5951\u7d04\uff1a\u52d8\u5b9a\u79d1\u76ee171 – \u56fd\u50b5\u306e\u53d6\u5f15\u306b\u5f93\u3046\u3002<\/p>\n

3.19. \u5916\u8ca8\u95a2\u4fc2 \u2013 \u73fe\u91d1\u53d6\u5f15
\na) \u5916\u8ca8\u306e\u5546\u54c1\u3082\u3057\u304f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u3002
\n– \u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n\u501f\u65b9151,152,153,156,157,211,213,241,623,627,641,642,133,etc. (\u53d6\u5f15\u65e5\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3046)
\n\u501f\u65b9635 \u2013 \u91d1\u878d\u8cbb\u7528\uff08\u70ba\u66ff\u5dee\u640d\uff09
\n\u8cb8\u65b9111(1112)\uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n– \u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u53ce\u76ca\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n\u501f\u65b9151,152,153,156,157,211,213,241,623,627,641,642,133,etc. (\u53d6\u5f15\u65e5\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3046)
\n\u8cb8\u65b9111(1112)\uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u8cb8\u65b9515 \u2013 \u91d1\u878d\u53ce\u76ca\uff08\u70ba\u66ff\u5dee\u76ca\uff09<\/p>\n

b\uff09\u5916\u8ca8\u5efa\u501f\u5165\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\uff1a
\n– \u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n\u501f\u65b9331,335,336,338,341,etc. \uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u501f\u65b9635 \u2013 \u91d1\u878d\u8cbb\u7528\uff08\u70ba\u66ff\u5dee\u640d\uff09
\n\u8cb8\u65b9111(1112)\uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n– \u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u53ce\u76ca\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n\u501f\u65b9331,336,341,etc. \uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u8cb8\u65b9515 \u2013 \u91d1\u878d\u53ce\u76ca\uff08\u70ba\u66ff\u5dee\u76ca\uff09
\n\u8cb8\u65b9111(1112)\uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n– \u58f2\u308a\u624b\u306b\u5916\u8ca8\u306b\u3088\u308b\u524d\u6255\u3044\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u501f\u65b9\u52d8\u5b9a-\u4ed5\u5165\u50b5\u52d9\u306f\u524d\u6255\u3044\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u3082\u306e\u3068\u3057\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\u501f\u65b9331 – \u4ed5\u5165\u308c\u50b5\u52d9 \uff08\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff09
\n\u501f\u65b9635 – \u91d1\u878d\u8cbb\u7528\uff08\u70ba\u66ff\u5dee\u640d\uff09
\n\u8cb8\u65b9111(1112)\uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u8cb8\u65b9515 \u2013 \u91d1\u878d\u53ce\u76ca\uff08\u70ba\u66ff\u5dee\u76ca\uff09<\/p>\n

c) \u5916\u8ca8\u306e\u73fe\u91d1\u306b\u3088\u308b\u3001\u53ce\u76ca\u767a\u751f\u6642\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u53ce\u76ca\u767a\u751f\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\u501f\u65b9111(1112)\uff08\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff09
\n\u501f\u65b9511,515,711,etc, \uff08\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff09<\/p>\n

d) \u58f2\u639b\u91d1\u3092\u5916\u8ca8\u3067\u56de\u53ce\u3059\u308b\u5834\u5408\uff1a
\n– \u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n\u501f\u65b9111(1112)\uff08\u53d6\u5f15\u767a\u751f\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u501f\u65b9635 – \u91d1\u878d\u8cbb\u7528\uff08\u70ba\u66ff\u5dee\u640d\uff09
\n\u8cb8\u65b9131,136,138,etc, \uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n– \u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u53ce\u76ca\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3055\u308c\u307e\u3059\u3002
\n\u501f\u65b9111(1112)\uff08\u53d6\u5f15\u767a\u751f\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u8cb8\u65b9515 \u2013 \u91d1\u878d\u53ce\u76ca\uff08\u70ba\u66ff\u5dee\u76ca\uff09
\n\u8cb8\u65b9131,136,138,etc, \uff08\u8a08\u4e0a\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n– \u58f2\u308a\u624b\u306b\u5916\u8ca8\u306b\u3088\u308b\u524d\u6255\u3044\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u8cb8\u65b9\u52d8\u5b9a-\u58f2\u4e0a\u50b5\u52d9\u306f\u524d\u53d7\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3059\u308b\u3082\u306e\u3068\u3057\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\u501f\u65b9111(1112)\uff08\u524d\u53d7\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\n\u8cb8\u65b9111(1112)\uff08\u524d\u53d7\u6642\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5f93\u3046\uff09
\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

<\/p>\n

\u3000<\/p>\n

<\/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\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059 […]","protected":false},"author":1,"featured_media":2457,"comment_status":"closed","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":true,"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-z5","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2175"}],"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=2175"}],"version-history":[{"count":4,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2175\/revisions"}],"predecessor-version":[{"id":3507,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2175\/revisions\/3507"}],"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=2175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}