\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\u77f3\u51fa\u3067\u3059\u3002 <\/p>\n Q:\u4e3b\u306a\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n <\/p>\n \u00a0<\/span>\u307e\u305a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4e3b\u306a\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e6\u3064\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n <\/p>\n \u30fb \u6cd5 \u2f08 \u7a0e \uff08CIT)\u00a0<\/span><\/p>\n \u30fb \u500b \u2f08 \u6240 \u5f97 \u7a0e \uff08PIT)\u00a0<\/span><\/p>\n \u30fb \u4ed8 \u52a0 \u4fa1 \u5024\u7a0e \uff08VAT)\u00a0<\/span><\/p>\n \u30fb \u5916 \u56fd \u5951 \u7d04 \u8005 \u7a0e \uff08FCT)\u00a0<\/span><\/p>\n \u30fb \u4e8b \u696d \u767b \u9332 \u7a0e\u00a0<\/span><\/p>\n <\/p>\n 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\u307e\u305f\u3001\u539f\u5247\u3001\u7121\u671f\u9650\u3067\u7fcc\u671f\u4ee5\u964d\u306e\u58f2\u4e0a\u306b\u4fc2\u308bVAT\u3068\u76f8\u6bba\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u7279\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9084\u4ed8\u7533\u8acb\u3082\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u30fb\u6a19\u6e96\u7a0e\u7387\uff1a<\/span>10\uff05\u00a0<\/span><\/p>\n \u30fb\u6c34\u3084\u98df\u6599\u54c1\u7b49\u306e\u5fc5\u9700\u54c1\uff1a5\uff05\u00a0<\/span><\/p>\n \u30fb\u8f38\u51fa\u53d6\u5f15\uff1a0\uff05\u00a0<\/span><\/p>\n \u30fb\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\uff08EPE\uff09\uff1a0\uff05\u00a0<\/span><\/p>\n \u7a0e\u73870\uff05\u306e\u53d6\u5f15\u306e\u5834\u5408\u3067\u3082\u3001VAT\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u30fb\u533b\u7642\u30b5\u30fc\u30d3\u30b9\u3084\u2f63\u547d\u4fdd\u967a\u7b49\uff08VAT\u306e\u6027\u8cea\u306b\u5408\u308f\u306a\u3044\u7279\u5b9a\u306e\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\uff1a\u975e\u8ab2\u7a0e\u00a0<\/span><\/p>\n \u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304a\u3088\u3073\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b5\u30fc\u30d3\u30b9\uff1a\u975e\u8ab2\u7a0e\u00a0<\/span><\/p>\n \u975e\u8ab2\u7a0e\u306e\u5834\u5408\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u7fa9\u52d9\u306f\u306a\u304f\u3001VAT\u306e\u63a7\u9664\u3084\u9084\u4ed8\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u00a0<\/span><\/p>\n <\/p>\n \u226a\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff08FCT\uff09\u226b\u00a0<\/strong><\/p>\n \u30d9\u30c8\u30ca\u30e0\u7279\u6709\u306e\u7a0e\u91d1\u306b\u306a\u308a\u307e\u3059\u3002\u7a0e\u7387\u306f\u53d6\u5f15\u6bce\u306b\u5b9a\u3081\u3089\u308c\u30011\uff05\u301c10\uff05\u3068\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u5916\u56fd\u4f01\u696d\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u4f01\u696d\uff08\u73fe\u5730\u6cd5\u2f08\uff09\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u6240\u5f97\u3092\u5f97\u308b\u5834\u5408\u306b\u305d\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u6e90\u6cc9\u7a0e\u306e\u3053\u3068\u3092\u2f94\u3044\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u4f8b\u3048\u3070\u3001 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\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u4e8b\u696d\u767b\u9332\u7a0e\u3092\u2f40\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u306e\u6cd5\u2f08\u6240\u5f97\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u5b9a\u6b3e\u8a18\u8f09\u306e\u8cc7\u672c\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6bce\u5e741\u670830\u2f47\u307e\u3067\u306b\u4e8b\u696d\u767b\u9332\u6599\u3092\u7d0d\u4ed8\u7fa9\u52d9\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5f53\u521d\u7533\u544a\u3092\u3057\u305f\u984d\u304b\u3089\u5909\u66f4\u304c\u306a\u3044\u5834\u5408\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u7533\u544a\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n \u307e\u305f\u3001\u4e8b\u696d\u767b\u9332\u7a0e\u306f2020\u5e742\u670824\u2f47\u4ed8\u3067\u65b0\u653f\u4ee4No.22\/2020\/ND-CP\u304c\u516c\u5e03\u3055\u308c\u30012020 \u5e742\u670825\u2f47\u4ee5\u964d\u306b\u65b0\u898f\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u306f\u4f01\u696d\u767b\u9332\u8a3c\u660e\u66f8\uff08ERC\uff09\u306e\u2f47\u4ed8\u304b\u30891\u304b\u6708\u4ee5\u5185\u306e\u4e8b\u696d\u767b\u9332\u7a0e\u304c\u514d\u9664\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3064\u304d\u307e\u3057\u3066\u4f8b\u3048\u30702020\u5e743\u67081\u2f47\u306b\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u306f\u30012021\u5e74\u306e1\u670831\u2f47\u307e\u3067\u4e8b\u696d\u767b\u9332\u7a0e\u3092\u7533\u544a\u3059\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u7533\u544a\u6f0f\u308c\u306b\u3088\u308b\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u8a73\u7d30\u306b\u95a2\u3057\u3066\u4e8b\u524d\u306b\u5f0a\u793e\u3078\u304a\u554f\u3044\u5408\u308f\u305b\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/span><\/p>\n <\/span><\/p>\n 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\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n \u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092 \u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067 \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
\n<\/span>\u4eca\u9031\u306f\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u306b\u3064\u3044\u3066\u304a\u8a71\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/span><\/p>\n
\n\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n
\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
\n\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n