<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/vietnam_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":860,"date":"2014-02-17T13:36:37","date_gmt":"2014-02-17T13:36:37","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/%ef%bd%96%ef%bd%81%ef%bd%94%ef%bc%88%e4%bb%98%e5%8a%a0%e4%be%a1%e5%80%a4%e7%a8%8e%ef%bc%89%e3%81%ae%e9%82%84%e4%bb%98%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-12-08T01:30:35","modified_gmt":"2021-12-08T01:30:35","slug":"vietnam-vat-refund-3","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-vat-refund-3\/","title":{"rendered":"\uff36\uff21\uff34\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u9084\u4ed8\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30d9\u30c8\u30ca\u30e0\u306e\u5c71\u53e3\u3067\u3059\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u4eca\u56de\u306f\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u9084\u4ed8\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\"><br \/><\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">VAT\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6761\u4ef6\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u58f2\u4e0aVAT\u984d\u304b\u3089\u3001\u4ed5\u5165VAT\u984d\u3092\u63a7\u9664\u3057\u305f\u7d50\u679c\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u4ed5\u5165VAT\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u30d9\u30c8\u30ca\u30e0\u9032\u51fa\u5f8c\u9593\u3082\u306a\u3044\u4f01\u696d\u69d8\u306a\u3069\u306f\u3001\u58f2\u4e0a\u984d\u3088\u308a\u3082\u4ed5\u5165\u984d\u304c\u591a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306fVAT\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u3001\u6570\u304b\u6708\u9593\u9023\u7d9a\u3057\u3066\u63a7\u9664\u3067\u304d\u306a\u3044\u4ed5\u5165VAT\u304c\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u304c\u30012014\u5e741\u67081\u65e5\u304b\u3089\u5f53\u8a72\u9023\u7d9a\u3059\u308b\u671f\u9593\u304c\u5909\u66f4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\"><br \/><\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u3059\u306a\u308f\u3061\u3001\u5f93\u524d\u306f3\u30ab\u6708\u9593\u9023\u7d9a\u3057\u3066\u3044\u308c\u3070\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5909\u66f4\u5f8c\u306f12\u304b\u6708\u9593\u9023\u7d9a\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">VAT\u306e\u9084\u4ed8\u306f\u3053\u308c\u307e\u3067\u3082\u5168\u984d\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u306f\u73cd\u3057\u304f\u3001\u4e00\u90e8\u306e\u9084\u4ed8\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u72b6\u6cc1\u3067\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u8a02\u306b\u3088\u308a\u3001\u3088\u308a\u4e00\u5c64\u9084\u4ed8\u3055\u308c\u306b\u304f\u304f\u306a\u3063\u305f\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\"><br \/><\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u65b0VAT\u6cd5\uff08Decree209\/2013\/ND-CP\uff09\u306e\u539f\u6587\u306f\u3053\u3061\u3089\uff08\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\uff09\u3067\u3059\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><span lang=\"EN-US\" style=\"font-size:10.5pt;mso-bidi-font-size:11.0pt;font-family:\" century\",\"serif\";mso-ascii-theme-font:minor-latin;=\"\" mso-fareast-font-family:\"\uff4d\uff53=\"\" \u660e\u671d\";mso-fareast-theme-font:minor-fareast;=\"\" mso-hansi-theme-font:minor-latin;mso-bidi-font-family:\"times=\"\" new=\"\" roman\";=\"\" mso-bidi-theme-font:minor-bidi;mso-ansi-language:en-us;mso-fareast-language:=\"\" ja;mso-bidi-language:ar-sa\"=\"\"><a href=\"http:\/\/thuvienphapluat.vn\/archive\/Nghi-dinh-209-2013-ND-CP-nam-2013-huong-dan-Luat-thue-gia-tri-gia-tang-vb216679.aspx\"><span style=\"font-size:11.0pt\">http:\/\/thuvienphapluat.vn\/archive\/Nghi-dinh-209-2013-ND-CP-nam-2013-huong-dan-Luat-thue-gia-tri-gia-tang-vb216679.aspx<\/span><\/a><\/span><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u306a\u304a\u3001\u4e0a\u8a18\u3082\u542b\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u4ed5\u5165VAT\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\"><br \/><\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">1. 12\u30ab\u6708\u306e\u9593\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u4ed5\u5165VAT\u304c\u3042\u308b\u5834\u5408<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">2. \u8f38\u51fa\u3092\u884c\u3046\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u30011\u30ab\u6708\u306e\u9593\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u4ed5\u5165VAT\u304c2\u5104\u30c9\u30f3\u4ee5\u4e0a\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">3. \u30e9\u30a4\u30bb\u30f3\u30b9\u6a5f\u95a2\u306b\u4f01\u696d\u767b\u9332\u3092\u6e08\u307e\u305b\u305f\u65b0\u8a2d\u4f01\u696d\u3067\u3001VAT\u767b\u9332\u3082\u6e08\u307e\u305b\u3066\u3044\u308b\u304c\u3001\u6b63\u5f0f\u7a3c\u52d5\u524d\u3067\u58f2\u4e0aVAT\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3001\u304b\u3064\u3001\u6295\u8cc7\u671f\u9593\u304c1\u5e74\u9593\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">4. ODA\u306a\u3069\u306e\u7121\u511f\u63f4\u52a9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u4f34\u3044\u767a\u751f\u3057\u305f\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u4ed5\u5165VAT\u304c\u3042\u308a\u3001\u305d\u306e\u652f\u6255\u76ee\u7684\u304c\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u6d88\u8cbb\u7b49\u3067\u3042\u308b\u5834\u5408<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">5. \u7d44\u7e54\u5909\u66f4\uff08M&amp;A\u3001\u89e3\u6563\u306a\u3069\uff09\u304c\u884c\u308f\u308c\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u4ed5\u5165VAT\u307e\u305f\u306f\u904e\u6255\u306eVAT\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408<\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\"><br \/><\/font><\/p>\n<p class=\"MsoClosing\" align=\"left\"><font face=\"\uff2d\uff33 \u660e\u671d, serif\">\u4ee5\u4e0a<\/font><\/p>\n<div><\/div>\n<p><span style=\"color: #ff0000; font-size: large;\"><strong>\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><strong><\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000; font-size: large;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p><a title=\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\" href=\"http:\/\/www.kuno-cpa.co.jp\/qa\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/img-proxy.blog-video.jp\/images?url=http%3A%2F%2Fwww.kuno-cpa.co.jp%2Fqa%2Fqa_bannar.jpg\" alt=\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\" width=\"400\" height=\"200\"><\/a><\/p>\n<\/p>\n<div style=\"text-align: right; \">\u4ee5\u4e0a<\/div>\n<div style=\"text-align: right; \"><\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/blog-imgs-124.fc2.com\/t\/c\/g\/tcgvietnam\/blog_import_5c188ee331027.jpg\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/blog-imgs-124.fc2.com\/t\/c\/g\/tcgvietnam\/blog_import_5c188ee331027.jpg\" style=\"width:400px; height:49px; border:none;\" ratio=\"8.16326530612245\" id=\"1388396830973\" class=\"selected\" title=\"\" alt=\"\"><\/a><\/p>\n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30d9\u30c8\u30ca\u30e0\u306e\u5c71\u53e3\u3067\u3059\u3002 \u4eca\u56de\u306f\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u9084\u4ed8\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3067\u3059\u3002 VAT\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6761\u4ef6\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u58f2\u4e0aVAT\u984d\u304b\u3089\u3001\u4ed5\u5165VAT\u984d\u3092\u63a7\u9664\u3057\u305f\u7d50\u679c\u3001\u63a7\u9664\u3057 [&hellip;]","protected":false},"author":1,"featured_media":2460,"comment_status":"open","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":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,20],"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\/\u7a0e\u52d9.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycGH-dS","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/860"}],"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=860"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/860\/revisions"}],"predecessor-version":[{"id":3868,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/860\/revisions\/3868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media\/2460"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media?parent=860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}