\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)\u306e\u8a08\u7b97\u65b9\u6cd5\u2462\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 \u300a\uff11\uff0eFCT\u306e\u8a08\u7b97\u65b9\u6cd5\u300b<\/b><\/p>\n \u2460\u63a7\u9664\u65b9\u5f0f<\/span><\/p>\n \u2461\u76f4\u63a5\u65b9\u5f0f<\/span><\/p>\n \u2462\u30cf\u30a4\u30d6\u30ea\u30c3\u30c8\u65b9\u5f0f<\/span><\/p>\n <\/p>\n \u2460\u63a7\u9664\u6cd5<\/span><\/p>\n \u58f2\u4e0aVAT\u3068\u4ed5\u5165VAT\u3068\u306e\u5dee\u984d\u306b\u3088\u3063\u3066\u3001\u7d0d\u4ed8\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span>\u4e0b\u8a18\u306e3\u3064\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u5916\u56fd\u5951\u7d04\u8005\u304c\u3053\u306e\u65b9\u6cd5\u3067\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u3057\u307e\u3059\u3002<\/span><\/p>\n \uff11\uff09\u5916\u56fd\u5951\u7d04\u8005\u304c\u30d9\u30c8\u30ca\u30e0\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u30d9\u30c8\u30ca\u30e0\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068<\/span> <\/p>\n \u4e00\u822c\u7684\u306b\u306fVAT\u306e\u7a0e\u7387\u306f10%\u3001CIT\u306e\u7a0e\u7387\u306f20%\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306b\u3042\u308b\u4f01\u696d\u304c\u7a0e\u91d1\u8a08\u7b97\u30fb\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3068\u540c\u69d8\u3067\u3059\u3002<\/span><\/p>\n \u25c6\u652f\u6255\u3044VAT\u7a0e\u984d=\u8ab2\u7a0e\u984d\u00d7VAT\u7a0e\u7387<\/span><\/p>\n \u25c6\u652f\u6255\u3044CIT\u7a0e\u984d=\u8ab2\u7a0e\u984d\u00d7CIT\u7a0e\u7387<\/span><\/p>\n <\/p>\n \u2461\u76f4\u63a5\u6cd5<\/span><\/p>\n \u4e0b\u8a18\u306e\u5f0f\u306b\u5f93\u3063\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3067\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u307f\u306a\u3057\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u2460\u306e\u65b9\u6cd5\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u65b9\u6cd5\u3092\u53d6\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5916\u56fd\u5951\u7d04\u8005\u306b\u4ee3\u308f\u3063\u3066\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u4e8b\u696d\u3092\u884c\u3046\u8005\u304c\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u304c\u2460\u306e\u6761\u4ef6\u306b\u6cbf\u3063\u3066\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u2461\u306e\u65b9\u6cd5\u304c\u3088\u304f\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u3010\u5951\u7d04\u66f8\u4e0a\u306e\u91d1\u984d\u304c\u7a0e\u8fbc\u307f\u4fa1\u683c\u3011<\/span><\/p>\n FCT\uff08\u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff09= VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09+ CIT\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09<\/span> <\/p>\n \u4e00\u822c\u7684\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408<\/span><\/p>\n \u203b\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u7a0e\u7387\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\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n <\/p>\n VAT=\uff12,000USD\u00d75%<\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0=100USD<\/span><\/p>\n CIT\uff1d(2,000USD \uff0d 100USD)\u00d75%<\/span><\/p>\n \u00a0\u00a0\u00a0\u00a0=95USD<\/span><\/p>\n FCT=100USD+95USD<\/span><\/p>\n <\/p>\n \u3010\u5951\u7d04\u66f8\u4e0a\u306e\u91d1\u984d\u304c\u7a0e\u629c\u304d\u4fa1\u683c\u3011<\/span><\/p>\n \u25c6\u652f\u6255\u3044VAT\u984d\uff1dVAT\u8ab2\u7a0e\u58f2\u4e0a\u00d7VAT\u7387<\/span><\/p>\n <\/p>\n <\/p>\n \u25c6\u652f\u6255\u3044CIT \u984d\uff1d\uff08CIT\u8ab2\u7a0e\u58f2\u4e0a\uff09\u00d7CIT\u7387 <\/p>\n \u4e00\u822c\u7684\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408<\/span><\/p>\n \u203b\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u7a0e\u7387\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\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n <\/p>\n \u5951\u7d04\u304c1,900USD\uff08\u7a0e\u5225\uff09\u3068\u3057\u305f\u969b\u3001<\/span><\/p>\n CIT\u8ab2\u7a0e\u5bfe\u8c61\u984d\uff1d1,900USD\/0.95\uff1d2,000USD<\/p>\n CIT\u984d\uff1d2,000USD\u00d70.05\uff1d100USD<\/p>\n <\/p>\n <\/p>\n VAT\u8ab2\u7a0e\u5bfe\u8c61\u984d\uff1d1,900\uff0b100\/0.95\uff1d2,105USD<\/p>\n \u652f\u6255\u3044VAT\u984d\uff1d2,105USD\u00d75%=105USD<\/span><\/p>\n FCT=\u652f\u6255\u3044CIT\u984d\uff0b\u652f\u6255\u3044VAT\u984d<\/span><\/p>\n =100USD+105USD<\/span><\/p>\n =205USD<\/span><\/p>\n <\/p>\n \u2462\u30cf\u30a4\u30d6\u30ea\u30c3\u30c8\u65b9\u5f0f<\/span><\/p>\n CIT\u306b\u95a2\u3057\u3066\u306f\u76f4\u63a5\u6cd5\u3001VAT\u306b\u95a2\u3057\u3066\u63a7\u9664\u6cd5\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3068\u306a\u308a\u307e\u3059\u3002\u203b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08\u5efa\u8a2d\u7b49\uff09\u7b49\u3067\u4f7f\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e(FCT)\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u307e\u3057\u305f\u3002\u3053\u308c\u3092\u901a\u3058\u3066\u3001\u7686\u69d8\u306e\u30d9\u30c8\u30ca\u30e0\u6cd5\u4eba\u3067\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u3078\u306e\u5bfe\u5fdc\u3092\u542b\u3081\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9075\u5b88\u3057\u3066\u4f1a\u793e\u7d4c\u55b6\u304c\u3067\u304d\u3066\u3044\u308b\u304b\u3001\u7a0e\u52d9\u4f1a\u8a08\u306e\u898b\u76f4\u3057\u3092\u3059\u308b\u304d\u3063\u304b\u3051\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n <\/p>\n \u6b21\u56de\u306f\u3001\u300c\u30d9\u30c8\u30ca\u30e0\u306e\u5916\u56fd\u5951\u7d04\u8005\u7a0e(FCT)\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u2463\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\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 \u203b\u8cb4\u793e\u306b\u304d\u3063\u3068\u5f79\u7acb\u3064\u60c5\u5831\u3092\u6bce\u65e5\u6d41\u3057\u3066\u304a\u308a\u307e\u3059\uff01\u30c1\u30e3\u30f3\u30cd\u30eb\u767b\u9332\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\uff01<\/span><\/p>\n \u21d2<\/span>\u52d5\u753b\u3092\u8996\u8074\u3059\u308b<\/span><\/a><\/p>\n \u300a\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u672c\u65b0\u520a\u300b \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 <\/p>\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 \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>\uff12\uff09\u5951\u7d04\u3067183\u65e5\u4ee5\u4e0a\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306b\u3066\u5f79\u52d9\u63d0\u4f9b\u3092\u5b9f\u65bd\u3059\u308b\u671f\u9593\u304c\u3042\u308b\u3053\u3068<\/span>
\n<\/span>\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<\/span><\/p>\n
\n<\/span>VAT = VAT\u8ab2\u7a0e\u58f2\u4e0a \u00d7 VAT\u7a0e\u7387<\/span>
\n<\/span>CIT = (CIT\u8ab2\u7a0e\u58f2\u4e0a \u2013 VAT) \u00d7 CIT\u7a0e\u7387<\/span><\/p>\n![\"\"](\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2021\/02\/66c19942ab4ba346fdb64ccc04cde373.jpg\")
<\/span><\/p>\n![\"\"](\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2021\/02\/44d29d2792be3bad9a9ed98c7bbb20d6.jpg\")
<\/span><\/p>\n![\"\"](\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2021\/02\/080047c41d77c58d97cf85ec35d0e15b.jpg\")
<\/p>\n![\"\"](\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2023\/12\/37e8c984bd8c0bc42bca8ab966734a3c.png\")
<\/p>\n![\"\"](\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2021\/02\/486359223c22c9ae1b93f7f652f68c66-1.jpg\")
<\/b><\/p>\n
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