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\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9\u306e\u82b1\u5d8b\u3067\u3059\u3002<\/span><\/p>\n

\u4eca\u6708\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u30b7\u30ea\u30fc\u30ba\u3067\u304a\u9001\u308a\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u300c\u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e(FCT)\u3068\u306f\u2460\u300d\u3067\u3059\u3002<\/span><\/p>\n

<\/p>\n

FCT\uff08\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff09\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7279\u6b8a\u306a\u7a0e\u91d1\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u30d9\u30c8\u30ca\u30e0\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u77e5\u3089\u305a\u306b\u53d6\u5f15\u3092\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u30b3\u30fc\u30c9\u53d6\u5f97\u671f\u9593\u3001FCT\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u30bf\u30a4\u30c8\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304c\u3089\u3082\u3046\u3063\u304b\u308a\u5fd8\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u81ea\u793e\u3067\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u7533\u544a\u3084\u7d0d\u7a0e\u306e\u4ed5\u65b9\u304c\u8aa4\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u6d77\u5916\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u30d9\u30c8\u30ca\u30e0\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u52d9\u8abf\u67fb\u3092\u3059\u308b\u969b\u306b\u3082\u5fc5\u305a\u7740\u76ee\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u30d9\u30c8\u30ca\u30e0\u95a2\u9023\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3055\u308c\u308b\u5916\u56fd\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u7406\u89e3\u3092\u6b20\u304b\u305b\u306a\u3044\u7a0e\u91d1\u3068\u3044\u3048\u307e\u3059\u3002\u4eca\u56de\u306e\u30d6\u30ed\u30b0\u3092\u901a\u3057\u3066\u3001\u6539\u3081\u3066FCT\u306b\u3064\u3044\u3066\u610f\u8b58\u3059\u308b\u304d\u3063\u304b\u3051\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n

<\/p>\n

FCT\u3068\u306f\uff1f\u300b<\/b><\/li>\n<\/ul>\n
\u5916\u56fd\u6cd5\u4eba\u307e\u305f\u306f\u500b\u4eba(\u203b\u5916\u56fd\u5951\u7d04\u8005)\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u6cd5\u4eba\u307e\u305f\u306f\u500b\u4eba\u3068\u5951\u7d04\u3092\u4ea4\u308f\u3057\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u306eFCT\u306f\u3001\u4e3b\u306b VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u90e8\u5206\u304a\u3088\u3073 CIT\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09\u306e\u90e8\u5206\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n
\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u7279\u6709\u306e\u7a0e\u91d1\u3067\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u7a0e\u91d1\u3092\u77e5\u3089\u305a\u306b\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306b\u3042\u308b\u4f01\u696d\u3068\u306e\u6d77\u5916\u53d6\u5f15\u3092\u3057\u305f\u969b\u306b\u3001\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
<\/p>\n
\n
FCT\u306e\u95a2\u9023\u6cd5\u300b<\/b><\/li>\n<\/ul>\n
<\/p>\n
\u4e3b\u306a\u95a2\u9023\u6cd5\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n
\u30fbNo.103\/2014\/TT-BTC dated 06\/08\/2014\u00a0<\/span><\/p>\n
\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5916\u56fd\u4f01\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\u306b\u95a2\u3059\u308b\u901a\u9054<\/span><\/p>\n
\u30fbNo. 95\/2016\/TT-BTC dated 28\/06\/2016\u3000<\/span><\/p>\n
\u7a0e\u52d9\u767b\u9332\u95a2\u9023\u306e\u901a\u9054<\/span><\/p>\n
\u3053\u308c\u3089\u306b\u52a0\u3048\u3066\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc\u7b49\u3067\u6355\u6349\u8aac\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\n
FCT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u30fb\u514d\u7a0e\u5bfe\u8c61\u300b<\/b><\/li>\n
\u4e3b\u306a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\u5916\u56fd\u5951\u7d04\u8005\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u304b\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u203b\uff11\u3000\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u306e\u4f01\u696d\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5834\u5408\u306bFCT\u7d0d\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u203b\uff12\u3000DAT: Delivery at Terminal (\u30bf\u30fc\u30df\u30ca\u30eb\u6301\u8fbc\u6e21\u3057\/\u8f38\u51fa\u8005\u8cbb\u7528\u8ca0\u62c5) \u3001DAP: Delivery at Place\uff08\u4ed5\u5411\u5730\u6301\u6e21\u3057\/\u8f38\u5165\u8005\u8cbb\u7528\u8ca0\u62c5\uff09\u3001DDP: Delivered Duty Paid\uff08\u95a2\u7a0e\u8fbc\u307f\u6301\u8fbc\u6e21\u3057\/\u8f38\u5165\u8005\u8cbb\u7528\u8ca0\u62c5\uff09<\/span><\/p>\n
\u203b\uff13\u3000\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u8f38\u51fa\u5165\u304c\u884c\u308f\u308c\u308b\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002\u58f2\u308a\u624b\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u306e\u8f38\u9001\u306b\u95a2\u3057\u3066\u3082\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n
\u4e3b\u306a<\/span>\u514d\u7a0e\u5bfe\u8c61<\/b>\u306f\u3053\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
$\"\"$ <\/p>\n
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<\/p>\n
\u6b21\u56de\u306f\u3001\u300c\u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e(FCT)\u306e\u7a0e\u7387\u3068\u7d0d\u7a0e\u65b9\u6cd5\u2461\u300d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u5f0a\u793e\u3067\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u7528\u306e\u7a0e\u30b3\u30fc\u30c9\u53d6\u5f97\u3001\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u306e\u7533\u544a\u3001\u7a0e\u52d9\u30ec\u30d3\u30e5\u30fc\u3001\u7a0e\u52d9\u8abf\u67fb\u6e96\u5099\u30b5\u30dd\u30fc\u30c8\u3001\u4f1a\u8a08\u7a0e\u52d9\u5b9f\u52d9\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u80b2\u6210\u7814\u4fee\u7b49\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n
\u4e0a\u8a18\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u3001\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u3059\u3002\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
Tokyo Consulting Co.,Ltd. Vietnam.<\/span><\/a><\/p>\n
\u82b1\u5d8b\uff08Hanashima)\u3000<\/span><\/p>\n
\u300a\u7d4c\u55b6\u306b\u304a\u3051\u308b\u77ed\u671f\u3068\u9577\u671f\u306e\u9055\u3044\u300b<\/b><\/p>\n
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\u21d2<\/span>\u52d5\u753b\u3092\u8996\u8074\u3059\u308b<\/span><\/a><\/p>\n
\u300a\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u672c\u65b0\u520a\u300b<\/b><\/p>\n
$\"\"$ <\/span><\/p>\n
<\/p>\n
\u25c6\u8a66\u3057\u8aad\u307f\u3082<\/span>\u3053\u3061\u3089\u304b\u3089<\/span><\/a>\u53ef\u80fd\u3067\u3059\u3002\u00a0<\/span><\/p>\n
\u3007 \u96fb\u5b50\u30c7\u30fc\u30bf\u7248\u306e\u3054\u8cfc\u5165\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n
\u3007 \u30cf\u30fc\u30c9\u30ab\u30d0\u30fc\u306f<\/span>\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/span><\/a>\u3057\u3066\u8cfc\u5165\u304c\u53ef\u80fd\u3067\u3059\uff01<\/span><\/p>\n
<\/p>\n
\n
\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n\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
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\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
\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
\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
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\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
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hanashima.takuya@tokyoconsultinggroup.com<\/p>\n\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., 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