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{"id":3986,"date":"2024-01-05T04:08:24","date_gmt":"2024-01-05T04:08:24","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/?p=3986"},"modified":"2024-01-05T04:08:24","modified_gmt":"2024-01-05T04:08:24","slug":"vietnam-accounting-20240105","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-accounting-20240105\/","title":{"rendered":"FCT\u306e\u8a08\u7b97(\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f)\u306b\u95a2\u3057\u3066"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9\u306e<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u9577\u5c71 \u6bc5\u5927&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:15229,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;11&quot;:0,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;\\&quot;\uff2d\uff33 \u30b4\u30b7\u30c3\u30af\\&quot;, monospace&quot;,&quot;16&quot;:11}\">\u9577\u5c71 \u6bc5\u5927<\/span>\u3067\u3059\uff01<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3055\u3066\u3001\u4eca\u56de\u306f\u300cFCT\u306e\u8a08\u7b97(\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f)\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><div class=\"su-box su-box-style-default\" id=\"\" style=\"border-color:#000000;border-radius:5px;max-width:none\"><div class=\"su-box-title\" style=\"background-color:#333333;color:#FFFFFF;border-top-left-radius:3px;border-top-right-radius:3px\">\u30d9\u30c8\u30ca\u30e0\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div><div class=\"su-box-content su-u-clearfix su-u-trim\" style=\"border-bottom-left-radius:3px;border-bottom-right-radius:3px\"><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/book\/default\/content\/XVh0BXNjuH2BNdPn87_hxfGRjJnm8kxcioloxT6T2N0%3D\"><span style=\"font-size: 12pt;\">\u30fb\u30d9\u30c8\u30ca\u30e0\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a><br \/>\n<span style=\"font-size: 12pt;\">\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<span style=\"font-size: 12pt;\"><a href=\"https:\/\/kuno-cpa.co.jp\/category\/asean\/vietnam\/\">\u30fb\u30d9\u30c8\u30ca\u30e0\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/div><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>\u3010FCT\u306e\u8a08\u7b97(\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f)\u306b\u95a2\u3057\u3066\u3011<\/h2>\n<p><span data-cke-copybin-start=\"1\">\u200b<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\uff11\uff0eFCT\u6982\u8981<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u672c\u65e5\u306fFCT\uff08\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff09\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f\u3067\u306e\u8a08\u7b97\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">FCT\u306e\u8a08\u7b97\u65b9\u6cd5\u306f3\u3064\uff08\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f\u30fbVAS\u5f62\u5f0f\u30fb\u30cf\u30a4\u30d6\u30ea\u30c3\u30c8\u5f62\u5f0f\uff09\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u4e2d\u3067\u5b9f\u52d9\u4e0a\u4e00\u756a\u4f7f\u7528\u3055\u308c\u308b\u306e\u304c\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">FCT\u306e\u6982\u8981\u306b\u89e6\u308c\u306a\u304c\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u5f62\u5f0f\u306e\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\uff12\uff0eFCT\u8a08\u7b97\u2010\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u300c\uff11.FCT\u6982\u8981\u300d<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\uff1cFCT\u3068\u306f\uff1e<\/span><\/p>\n<p><span style=\"font-size: 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12pt;\">\uff13\uff09\u5916\u56fd\u5951\u7d04\u8005\u304c\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u5236\u5ea6\u3092\u9069\u7528\u3057\u3001\u7a0e\u52d9\u767b\u9332\u304b\u3064\u7a0e\u30b3\u30fc\u30c9\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068\u3000\u3000<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u4eca\u56de\u306f\u5b9f\u52d9\u4e0a\u6700\u3082\u591a\u304f\u7528\u3044\u3089\u308c\u308b\u8a08\u7b97\u65b9\u5f0f\u306e\u6e90\u6cc9\u5fb4\u53ce\u5f62\u5f0f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\uff1c\u6e90\u6cc9\u5fb4\u53ce\u65b9\u5f0f\u306b\u3088\u308b\u7533\u544a\u30fb\u7d0d\u7a0e\uff1e<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8a72\u5f53\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u3066\u304b\u3089\uff11\uff10\u65e5\u4ee5\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\uff1c\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u65b9\u5f0f\u306e\u307f\u306a\u3057\u7a0e\u7387\uff1e<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u307f\u306a\u3057\u7a0e\u7387\u3092VAT\u306e\u8ab2\u7a0e\u6240\u5f97\u3001CIT\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u304b\u3051\u3066VAT\u984d\u30fbCIT\u984d\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002\u3000<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4e0b\u8a18\u306e\u307f\u306a\u3057\u7a0e\u7387\u306f\u3001\u4e00\u90e8\u3067\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u7a0e\u7387\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/span><\/p>\n<p><span style=\"font-size: 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12pt;\">CIT\uff1d<em>\u5951\u7d04\u91d1\u984d<\/em><em>1-CIT<\/em><em>\u7a0e\u7387<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"4102\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-accounting-20240105\/1-vietnam\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/1-vietnam.png\" data-orig-size=\"63,43\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"1 vietnam\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/1-vietnam.png\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/1-vietnam.png\" class=\"size-full wp-image-4102 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/1-vietnam.png\" alt=\"\" width=\"63\" height=\"43\" \/><\/em><\/span><span style=\"font-size: 12pt;\">\u00d7CIT\u7a0e\u7387<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">VAT\uff1d<em>\u5951\u7d04\u91d1\u984d\uff0b<\/em><em>CIT<\/em><em>\u984d<\/em><em>1-VAT<\/em><em>\u7a0e\u7387<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"4103\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-accounting-20240105\/2-vietnam\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/2-vietnam.png\" data-orig-size=\"95,43\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"2 vietnam\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/2-vietnam.png\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/2-vietnam.png\" class=\"size-full wp-image-4103 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/2-vietnam.png\" alt=\"\" width=\"95\" height=\"43\" \/><\/em><\/span><span style=\"font-size: 12pt;\">\u00d7VAT\u7a0e\u7387<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">FCT\uff1dCIT\uff0bVAT<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u6b21\u306b\u5b9f\u969b\u306e\u8a2d\u4f8b\u3092\u51fa\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\uff1c\u7a0e\u8fbc\u307f2000USD\u306e\u5834\u5408\uff1e\u203b\u4e00\u822c\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3000VAT\u7387\uff1d5%\u3000CIT\u7387\uff1d5\uff05<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">VAT=2000\u00d75\uff05\uff1d100<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">CIT\uff1d(2000\u2010100)\u00d75\uff05\uff1d95<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">FCT\uff1d195USD<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u203bVAT\u984d\u3092\u5148\u306b\u8a08\u7b97\u3002CIT\u984d\u306f\u7a0e\u8fbc\u307f\u91d1\u984d\u304b\u3089VAT\u984d\u3092\u6e1b\u7b97\u3057\u8a08\u7b97\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\uff1c\u7a0e\u629c\u304d1900USD\u306e\u5834\u5408\uff1e\u203b\u4e00\u822c\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3000VAT\u7387\uff1d5%\u3000CIT\u7387\uff1d5\uff05<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">CIT\uff1d<em>1900<\/em><em>0.95<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"4104\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-accounting-20240105\/3-vietnam\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/3-vietnam.png\" data-orig-size=\"30,34\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"3 vietnam\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/3-vietnam.png\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/3-vietnam.png\" class=\"size-full wp-image-4104 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/3-vietnam.png\" alt=\"\" width=\"30\" height=\"34\" \/><\/em><\/span><span style=\"font-size: 12pt;\">\u00d75\uff05\uff1d100<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">VAT\uff1d<em>1900<\/em><em>\uff0b<\/em><em>100<\/em><em>0.95<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"4105\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-accounting-20240105\/4-vietnam\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/4-vietnam.png\" data-orig-size=\"66,39\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"4 vietnam\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/4-vietnam.png\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/4-vietnam.png\" class=\"size-full wp-image-4105 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2024\/01\/4-vietnam.png\" alt=\"\" width=\"66\" height=\"39\" \/><\/em><\/span><span style=\"font-size: 12pt;\">\u00d75%\uff1d105<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">FCT\uff1d205USD<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u203bCIT\u984d\u3092\u5148\u306b\u8a08\u7b97\u3002VAT\u984d\u306f\u7a0e\u629c\u304d\u91d1\u984d\u306bCIT\u984d\u3092\u52a0\u7b97\u3057\u8a08\u7b97\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u4e0a\u8a18\u306e\u3088\u3046\u306b\u7a0e\u629c\u304d\u3068\u7a0e\u8fbc\u307f\u306e\u5834\u5408\u306f\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u306e\u306f\u3001\u305d\u308c\u305e\u308c\u5951\u7d04\u306e\u4e2d\u8eab\uff08\u7a0e\u629c\u304d\u3068\u7a0e\u8fbc\u307f\uff09\u304c\u9055\u3046\u305f\u3081\u8a08\u7b97\u306e\u4ed5\u65b9\u3092\u3069\u3061\u3089\u304b\uff08\u7a0e\u629c\u304d\u304b\u7a0e\u8fbc\u307f\uff09\u306b\u7d71\u4e00\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70ba\u3067\u3059\u3002\u7a0e\u629c\u304d\u8a08\u7b97\u3092\u7a0e\u8fbc\u307f\u8a08\u7b97\u306e\u4ed5\u65b9\u306b\u5373\u3057\u3066\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4e0b\u8a182\u70b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fbVAT\u306f\u7a0e\u8fbc\u307f\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3059\u308b<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fbCIT\u306f\u7d14\u5229\u76ca\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3092\u3059\u308b<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u8fbc\u307f\u306e\u5834\u5408\u306fVAT\u984d\u304b\u3089\u6c42\u3081\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u7a0e\u629c\u304d\u306e\u5834\u5408\u306fCIT\u984d\u304b\u3089\u3082\u3068\u3081\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u308c\u306f\u7a0e\u8fbc\u307f\u306e\u5834\u5408\u306f\u65e2\u306bVAT\u8fbc\u307f\u306e\u70ba\u3067\u3042\u308a\u3001\u7a0e\u629c\u304d\u306e\u5834\u5408\u306f\u7d14\u5229\u76ca\u3067\u3042\u308b\u70ba\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u305f\u3081\u7a0e\u8fbc\u307f\u306e\u5834\u5408\u306fVAT\u984d\u304b\u3089\u8a08\u7b97\u3057\u3001CIT\u984d\u3092\u6c42\u3081\u308b\u305f\u3081\u306b\u306f\u7d14\u5229\u76ca\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u8fbc\u307f\u91d1\u984d\u304b\u3089VAT\u984d\u3092\u6e1b\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u629c\u304d\u306e\u5834\u5408\u306fCIT\u984d\u304b\u3089\u6c42\u3081\u307e\u3059\u3002\u3059\u3067\u306b\u7d14\u5229\u76ca\uff08\u7a0e\u629c\u304d\uff09\u306e\u70ba\u3060\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u5f8cVAT\u984d\u3092\u8a08\u7b97\u3059\u308b\u969bCIT\u984d\u3092\u7a0e\u629c\u304d\u91d1\u984d\u306b\u52a0\u7b97\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u672c\u65e5\u3082\u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span data-cke-copybin-end=\"1\">\u200b<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d9\u30c8\u30ca\u30e0\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089<br \/>\n<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2884\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg\" alt=\"\" width=\"276\" height=\"90\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<h2><\/h2>\n<h2><\/h2>\n<h2>\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n<p><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2871\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg\" alt=\"\" width=\"417\" height=\"144\" \/><\/a><br \/>\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<span style=\"text-decoration: underline; color: #ff6600;\"><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3093\u306a<\/span><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<span style=\"font-size: 14pt;\"><strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg\" alt=\"\" width=\"260\" height=\"100\" \/><\/a><br \/>\n<span style=\"color: #4a4848;\"><em><span style=\"font-size: 14pt;\"><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span><span style=\"font-size: 14pt;\"><strong>\u3011<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<span style=\"color: #ff0000;\"><em><u>News update<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<br \/>\n<\/strong><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\"><em><u>Q\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<span style=\"color: #ff0000;\"><u>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2886 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/06960aad783af41b2533946117f1a73f.jpg\" alt=\"\" width=\"400\" height=\"210\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb<\/span><span style=\"font-size: 12pt;\">\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001<br \/>\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<p><strong><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><span style=\"font-size: 12pt;\">\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">\u00a0<\/span><\/p>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"3987\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-accounting-20240105\/%e9%95%b7%e5%b1%b1%e6%af%85%e5%ae%8f\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8.png\" data-orig-size=\"1870,1870\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u9577\u5c71\u6bc5\u5b8f\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-300x300.png\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-1024x1024.png\" class=\"wp-image-3987 alignleft\" src=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8.png\" alt=\"\" width=\"221\" height=\"221\" srcset=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8.png 1870w, https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-300x300.png 300w, https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-1024x1024.png 1024w, https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-150x150.png 150w, https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-768x768.png 768w, https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-1536x1536.png 1536w, https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/06\/e4a563c2383460cc913ab0e34ccf71f8-120x120.png 120w\" sizes=\"(max-width: 221px) 100vw, 221px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\u9577\u5c71 \u6bc5\u5927&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:15229,&quot;3&quot;:{&quot;1&quot;:0},&quot;5&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;6&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;7&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;8&quot;:{&quot;1&quot;:[{&quot;1&quot;:2,&quot;2&quot;:0,&quot;5&quot;:{&quot;1&quot;:2,&quot;2&quot;:0}},{&quot;1&quot;:0,&quot;2&quot;:0,&quot;3&quot;:3},{&quot;1&quot;:1,&quot;2&quot;:0,&quot;4&quot;:1}]},&quot;9&quot;:0,&quot;11&quot;:0,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;\\&quot;\uff2d\uff33 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Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9\u306e\u9577\u5c71 \u6bc5\u5927\u3067\u3059\uff01 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300cFCT\u306e\u8a08\u7b97(\u6e90\u6cc9\u7a0e\u5fb4\u53ce\u5f62\u5f0f)\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 &#038;n 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