{"id":4569,"date":"2019-04-06T00:37:41","date_gmt":"2019-04-05T15:37:41","guid":{"rendered":"https:\/\/news.lifenesia.com\/?p=4569"},"modified":"2022-10-21T15:26:13","modified_gmt":"2022-10-21T08:26:13","slug":"%e3%82%a4%e3%83%b3%e3%83%89%e3%83%8d%e3%82%b7%e3%82%a2%e3%81%ae%e7%a8%8e%e9%87%91%e5%88%b6%e5%ba%a6%ef%bd%9c%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a8%8e%e3%81%a8%e4%bb%98%e5%8a%a0%e4%be%a1%e5%80%a4","status":"publish","type":"post","link":"https:\/\/news.lifenesia.com\/?p=4569","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u5236\u5ea6\uff5c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e(VAT)"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/a><\/li><li><a href=\"#i-2\">\u6e90\u6cc9\u7a0e\u306e\u9805\u76ee<\/a><ul><li><a href=\"#PPH21\">PPH21 \/ \u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce<\/a><\/li><li><a href=\"#PPH22\">PPH22 \/ \u8f38\u5165\u6642\u306e\u524d\u6255\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce<\/a><\/li><li><a href=\"#PPH23\">PPH23 \/ \u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e<\/a><\/li><li><a href=\"#PPH42\">PPH4\u20132 \/ \u6700\u7d42\u7a0e\u91d1\u306e\u6e90\u6cc9\u7a0e<\/a><\/li><li><a href=\"#PPH26\">PPH26 \/ \u6d77\u5916\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e<\/a><\/li><\/ul><\/li><li><a href=\"#VAT\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/a><ul><li><a href=\"#VAT-2\">VAT\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u4e8b\u696d\u8005<\/a><\/li><li><a href=\"#VAT-3\">VAT\u306e\u7d0d\u7a0e<\/a><\/li><li><a href=\"#PKP\">PKP\u767b\u9332\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#PB1\">PB1\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#VAT-4\">\u30ec\u30b9\u30c8\u30e9\u30f3\u306b\u304a\u3051\u308bVAT<\/a><\/li><li><a href=\"#21\">\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u306e+21\uff05\u3068\u30b5\u30fc\u30d3\u30b9\u30c1\u30e3\u30fc\u30b8\u306e\u884c\u65b9<\/a><\/li><li><a href=\"#PKP-2\">PKP\u767b\u9332\u3092\u884c\u308f\u306a\u3044\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/span><\/h2>\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u306f\u4e3b\u306b<span class=\"yellow\">\u6e90\u6cc9\u5fb4\u53ce\u65b9\u5f0f<\/span>\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3059\u308b\u4e8b\u696d\u6240\uff08\u96c7\u7528\u4e3b\uff09\u306b\u3088\u308b\u6e90\u6cc9\u5fb4\u53ce\u306f\u65e5\u672c\u306a\u3069\u3067\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u304c\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306f\u3053\u308c\u306b\u52a0\u3048\u3066\u300c\u7279\u5b9a\u306e\u6240\u5f97\u9805\u76ee\u300d\u306b\u3064\u3044\u3066\u3001\u652f\u6255\u5074\uff08\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5074\uff09\u304c\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u65b9\u5f0f\u3092\u53d6\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u300c\u524d\u6255\u7a0e\u91d1\u300d\u3068\u3082\u8a00\u3048\u308b\u3082\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"supplement normal\">\u6e90\u6cc9\u5fb4\u53ce<br \/>\u7a0e\u52d9\u5f53\u5c40\u304c\u300c\u7d0d\u7a0e\u610f\u8b58\u306e\u4f4e\u3044\u7d0d \u7a0e\u7fa9\u52d9\u8005\u304b\u3089\u524d\u3082\u3063\u3066\u7a0e\u91d1\u3092\u5fb4\u53ce\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u610f\u5411\u304c\u3046\u304b\u304c\u3048\u308b\u3002\u3057\u304b\u3057\u3001\u7d0d\u7a0e\u8005\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e \uff08VAT\uff09\u3092\u542b\u3081\u305f\u7533\u544a\u7d0d\u7a0e\u3092\u6bce\u6708\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u3053\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u305f\u3081\u306b\u8cbb\u3084\u3059\u6642\u9593\u3084\u624b\u9593\u3078\u306e\u8ca0\u62c5\u306f\u610f\u5916\u3068\u5927\u304d\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/div>\n<h2><span id=\"i-2\">\u6e90\u6cc9\u7a0e\u306e\u9805\u76ee<\/span><\/h2>\n<p>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240\u306a\u3069\u5e33\u7c3f\u3084\u6c7a\u7b97\u3092\u6271\u3046\u4eba\u3005\u306e\u9593\u3067\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6240\u5f97\u7a0e\u6cd5\u306e\u6761\u6587\u756a\u53f7\u3092\u4f7f\u3063\u3066\u5404\u7a2e \u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066\u547c\u3073\u5206\u3051\u304c\u306a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4f1a\u793e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u3001\u983b\u51fa\u306e\u4e3b\u306a\u6e90\u6cc9\u7a0e\u7a0e\u76ee\u306f\u4e0b\u8a185\u7a2e\u985e\u3067\u3001\u305d\u306e\u8a73\u7d30\u3068\u5171\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"PPH21\">PPH21 \/ \u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce<\/span><\/h3>\n<ul>\n<li>\u7d66\u4e0e\u3001\u500b\u4eba\u3078\u306e\u305d\u306e\u4ed6\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u884c\u3046\u6e90\u6cc9\u5fb4\u53ce\u3002<\/li>\n<li>\u96c7\u7528\u4e3b\u306f\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u5206\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/li>\n<li>\u500b\u4eba\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u516c\u8a3c\u4eba\u3084\u7a0e\u7406\u58eb\u3001\u5f01\u8b77\u58eb\u306a\u3069\u306e\u58eb\u696d\u500b\u4eba\u3078\u306e\u5831\u916c\u306b\u5bfe\u3057\u3066\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u3002<\/li>\n<li>\u53d6\u5f15\u76f8\u624b\u65b9\u306b\u3088\u3063\u3066\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u3092\u62d2\u3080\u8005\u3082\u3044\u308b\u3053\u3068\u304b\u3089\u5951\u7d04\u6642\u306b\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u3092\u304a\u3053\u306a\u3046\u304b\u6e90\u6cc9\u63a7\u9664\u3092\u884c\u3046\u304b\u306f\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3><span id=\"PPH22\">PPH22 \/ \u8f38\u5165\u6642\u306e\u524d\u6255\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce<\/span><\/h3>\n<ul>\n<li>\u88fd\u9020\u4f1a\u793e\u3084\u5546\u793e\u304c\u6750\u6599\u30fb\u7269\u54c1\u3092\u8f38\u5165\u3059\u308b\u969b\u306b\u8f38\u5165\u95a2\u7a0e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff0811\uff05\uff09\u3068\u4e00\u7dd2\u306b\u901a\u95a2\u6642\u306b\u7d0d\u7a0e\u3059\u308b\u3002\n<\/li>\n<li>PPh22\u306e\u7a0e\u7387\u306f\u8f38\u5165\u8005\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002\u901a\u5e38\u8f38\u5165\u696d\u8005\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6301\u8005\u306f2.5\uff05\u3068\u306a\u308a\u3001\u975e\u4fdd\u6301\u8005\u306f7.5\uff05\u3068\u306a\u308b\u3002\n<\/li>\n<li>\u4e00\u90e8\u7269\u54c1\uff08\u5c0f\u9ea6\u3084\u5927\u8c46\u3001\u88fd\u7d19\u3001\u30bb\u30e1\u30f3\u30c8\u306a\u3069\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4ee4\u898f\u5247\u306b\u57fa\u3065\u304d\u7570\u306a\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002\n<\/li>\n<\/ul>\n<h3><span id=\"PPH23\">PPH23 \/ \u56fd\u5185\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e<\/span><\/h3>\n<ul>\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u308b\u307b\u3068\u3093\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<li>\u652f\u6255\u5074\u304c\u300c\u8acb\u6c42\u3055\u308c\u305f\u91d1\u984d\u306e\uff12\uff05\u300d \u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\u306b\u4ee3\u308f\u3063\u3066\u7d0d\u7a0e\u3059\u308b<\/li>\n<li>\u7d0d\u7a0e\u8005\u756a\u53f7\uff08NPWP\uff09\u3092\u6709\u3057\u306a\u3044\u8005\u3078\u306e\u652f\u6255\u3044\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\u7387\u306f\uff14\uff05\u3068\u306a\u308b<\/li>\n<li>\u3053\u306ePPH23\u306b\u306f\u300115\uff05\u306e\u7a0e\u7387\u304c\u8ab2\u305b\u3089\u308c\u308b\u3082\u306e\u304c\u3042\u308b<\/li>\n<\/ul>\n<h3><span id=\"PPH42\">PPH4\u20132 \/ \u6700\u7d42\u7a0e\u91d1\u306e\u6e90\u6cc9\u7a0e<\/span><\/h3>\n<ul>\n<li>\u30d5\u30a1\u30a4\u30ca\u30eb\u8ab2\u7a0e\uff08\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\uff09\u306e\u6e90\u6cc9\u7a0e\u3067\u571f\u5730\/\u5efa\u7269\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u8b72\u6e21\u6240\u5f97\u3001\u9280\u884c\u9810\u91d1\u306e\u5229\u5b50\u6240\u5f97\u306a\u3069\u3001\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\uff08\u5929\u5f15\u304d\uff09\u3055\u308c\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u51e6\u7406\u304c\u5b8c\u4e86\u3057\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u3082\u306e<br \/>\u4e3b\u306a\u6e90\u6cc9\u7a0e\u7387\u306f\u3001\u571f\u5730 \/ \u5efa\u7269\u306e\u6a29\u5229\u8b72\u6e21\u6599\u304c\uff15\uff05\u3001\u571f\u5730\u30fb\u5efa\u7269\u306e\u8cc3\u8cb8\u6599\uff08\u5bb6\u8cc3\u306a\u3069\uff09\u304c10\uff05\u3001\u5b9a\u671f\u9810\u91d1\u3068\u666e\u901a\u9810\u91d1\u306e\u91d1\u5229\u3078\u306e\u7a0e\u7387\u306f20\uff05<\/li>\n<\/ul>\n<h3><span id=\"PPH26\">PPH26 \/ \u6d77\u5916\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e<\/span><\/h3>\n<ul>\n<li>\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u306b\u95a2\u3059\u308b\u53d6\u308a\u6c7a\u3081<\/li>\n<li>\u914d\u5f53\u3084\u5404\u7a2e\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u5831\u916c\u3001\u5e74\u91d1\u53ca\u3073 \u305d\u306e\u4ed6\u306e\u5b9a\u671f\u7684\u306a\u652f\u6255\u3044\u3001\u3055\u3089\u306b\u652f\u5e97\uff0f\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u6cd5\u4eba\u7a0e\u5f15\u5f8c\u306e\u5229\u76ca\u3092\u652f\u6255\u3046\u969b\u4e00\u5f8b20\uff05\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3002 <\/li>\n<li>\u65e5\u672c\u306a\u3069\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u306e\u9593\u306b\u79df\u7a0e\u6761\u7d04\u304c\u3042 \u308b\u56fd\u306b\u5c45\u4f4f\u3059\u308b\u53d7\u9818\u8005\u306b\u5bfe\u3057\u3066\u5831\u916c\u306a\u3069\u3092 \u652f\u6255\u3046\u5834\u5408\u3001\u6e90\u6cc9\u7a0e\u7387\u306e\u6e1b\u514d\u304c\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u3001\u76f8\u624b\u306e\u500b\u4eba\u3084\u6cd5\u4eba\u304b\u3089\u5c45\u4f4f\u8a3c\u660e\u66f8\u3092\u53d7\u3051\u53d6\u308a\u3001\u7533\u544a\u524d\u306b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5916\u306e\u4f1a\u793e\uff08\u672c\u793e\u7b49\uff09\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u4f1a\u793e\uff08\u73fe\u5730\u6cd5\u4eba\uff09\u306e\u7d0d\u7a0e\u5f8c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3063\u3066\u5916\u7a0e\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<h2><span id=\"VAT\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/span><\/h2>\n<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306f\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\u306e\u3082\u306e\u3067\u3001\u6700\u7d42\u6d88 \u8cbb\u8005\u304c\u8ca0\u62c5\u3059\u308b\u9593\u63a5\u7a0e\u306e\u4e00\u7a2e\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u306e\u7269\u54c1\u306e\u8ca9\u58f2\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3001\u8f38\u5165\u306a\u3069\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306eVAT\u7a0e\u7387\u306f\u57fa\u672c\u7684\u306b11\uff05\u3067\u7d71\u4e00\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u90e8\u7269\u54c1\u7b49\u306b\u306f\u7570\u306a\u308b\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u7570\u306a\u308b\u70b9\u306f\u3001\u300c\u975e\u8ab2\u7a0e\u306e\u7269\u54c1\u3084\u975e\u8ab2\u7a0e\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\n<\/p>\n<h3><span id=\"VAT-2\">VAT\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u4e8b\u696d\u8005<\/span><\/h3>\n<p>VAT\u3092\u8ca0\u62c5\u3059\u308b\u306e\u306f\u6700\u7d42\u6d88\u8cbb\u8005\u3067\u3059\u304c\u3001\u4e8b\u696d\u8005 \uff08\u4f01\u696d\uff09\u306b\u5fb4\u53ce\u304a\u3088\u3073\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081 \u300c\u5e74\u9593\u7dcf\u58f2\u4e0a\u304c48\u5104\u30eb\u30d4\u30a2\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u300d\u306f\u3001<span class=\"pink\">VAT\u88ab\u8ab2\u7a0e\u4e8b\u696d\u8005\u767b\u9332\uff08PKP\uff09<\/span>\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"supplement normal\">PKP\u3092\u53d6\u5f97\u3057\u305f\u65b9\u304c\u6709\u5229<br \/>PKP\uff08Pengusaha kena pajak\/ \u4ed8\u52a0\u4fa1\u5024\u7a0e\u767b\u9332\u756a\u53f7\uff09\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3001\u4ed5\u5165\u308c\u3067\u652f\u6255\u3063\u305fVAT\u3068 \u53d7\u9818\u3057\u305fVAT\u3092\u76f8\u6bba\u3067\u304d\u308b\u3053\u3068\u304b \u3089\u3001\u4eee\u306b\u58f2\u4e0a\u9ad8\u304c48\u5104\u30eb\u30d4\u30a2\u306b \u9054\u3057\u3066\u306a\u3044\u4f01\u696d\u3067\u3082\u7533\u8acb\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3044\u3002<\/div>\n<h3><span id=\"VAT-3\">VAT\u306e\u7d0d\u7a0e<\/span><\/h3>\n<p>PKP\u306e\u53d6\u5f97\u4e8b\u696d\u8005\u306f\u3001\u53d6\u5f15\u3054\u3068\u306b\u9818\u53ce\u66f8\u306b\u5f53\u305f\u308b\u30bf\u30c3\u30af\u30b9\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\uff08Faktur Pajak\uff09\u3092\u3082\u3089\u3063\u3066\u304a\u304d\u3001\u4ed5\u5165\u308c\u3067\u652f\u6255\u3063\u305fVAT\uff08\u30a4\u30f3\u30d7\u30c3\u30c8 VAT\uff09\u3068\u5ba2\u5148\u304b\u3089\u8ca9\u58f2\u6642\u306b\u53d7\u9818\u3057\u305fVAT\uff08\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\uff09\u3092\u76f8\u6bba\u3057\u3066\u7d0d\u7a0e\u984d\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u7fcc\u6708\u672b\u65e5\u307e\u3067\u306e\u6708\u6b21\u8a08\u7b97\u3067\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u306e\u65b9\u304c\u591a\u3051\u308c\u3070\u7d0d\u7a0e\u3001\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306e\u65b9\u304c\u591a\u3051\u308c\u3070\u3092\u7fcc\u6708\u7e70\u308a\u8d8a\u3057\u3001\u4f1a\u8a08\u7a0e\u52d9\u671f\u672b\u306e\u8a08\u7b97\u3067\u306a\u304a\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u5e74\u5ea6\u672b\u306e\u6708\u6b21\u8a08\u7b97\u306e\u969b\u306b\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u3046\u4e8b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8f38\u5165\u95a2\u7a0e\u3068\u3057\u3066\u8ab2\u3055\u308c\u308bVAT\u3084\u3001\u6d77\u5916\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046VAT\uff08\u81ea\u5df1\u7533\u544aVAT\uff09\u306f\u3001\u305d\u306e\u90fd\u5ea6\u56fd\u5eab\u306b\u7d0d\u7a0e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4e0a\u8a18VAT\u30a4\u30f3\u30a2\u30a6\u30c8\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\n<\/p>\n<p> VAT\u304c\u514d\u9664\u3055\u308c\u308b\u7269\u54c1\u306e\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li><span class=\"gray\">\u975e\u8ab2\u7a0e\u7269\u54c1\u306e\u4f8b<\/span><\/li>\n<ul>\n<li>\u751f\u6d3b\u5fc5\u9700\u54c1\uff08\u7c73\u3001\u30c8\u30a6\u30e2\u30ed\u30b3\u30b7\u3001\u5927\u8c46\u306a\u3069\uff09<\/li>\n<li>\u30ec\u30b9\u30c8\u30e9\u30f3\u3084\u30db\u30c6\u30eb\u3001\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308a\u30b5\u30fc\u30d3\u30b9\u3055\u308c\u308b\u98f2\u98df\u7269 <\/li>\n<li>\u8ca8\u5e63\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u7d14\u91d1<\/li>\n<li>\u539f\u6cb9\u3001\u5929\u7136\u30ac\u30b9\u306a\u3069\u306e\u71c3\u6599\u3084\u9271\u7269\u8cc7\u6e90 <\/li>\n<\/ul>\n<li><span class=\"gray\">\u975e\u8ab2\u7a0e\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b<\/span><\/li>\n<p>\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3001\u533b\u7642\u30fb\u798f\u7949\u30b5\u30fc\u30d3\u30b9\u3001\u90f5\u4fbf\u5207\u624b\u3092\u4f7f\u7528\u3057\u305f\u914d\u9054 \u30b5\u30fc\u30d3\u30b9\u3001\u91d1\u878d\u30fb\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u3001\u516c\u5171\u8f38\u9001\u3001\u56fd\u969b\u822a\u7a7a\u8f38\u9001\u3001\u6559\u80b2\u4e8b \u696d\u3001\u5b97\u6559\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u306a\u3069<\/ol>\n<h3><span id=\"PKP\">PKP\u767b\u9332\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p><span class=\"pink\">PKP(Pengusaha kena pajak\/\u4ed8\u52a0\u4fa1\u5024\u7a0e\u767b\u9332\u756a\u53f7)\u767b\u9332<\/span>\u3092\u884c\u3044\u3001PKP\u767b\u9332\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u3067\u3001\u4ed5\u5165\u308c\u3067\u652f\u6255\u3063\u305fVAT\u3068\u58f2\u4e0a\u3067\u53d7\u9818\u3057\u305fVAT\u3092\u76f8\u6bba\u3059\u308b\u4e8b\u304c\u51fa\u6765\u307e\u3059\u3002\u4f1a\u793e\u7a0e\u52d9\u51e6\u7406\u306e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306a\u308b\u3082\u306e\u306e\u3001\u7a0e\u52d9\u4e0a\u306f\u767b\u9332\u3092\u3059\u308b\u65b9\u304c\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3002<\/p>\n<h3><span id=\"PB1\">PB1\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u30ec\u30b9\u30c8\u30e9\u30f3\u3084\u30ab\u30d5\u30a7\u3001\u30d0\u30fc\u3084\u5a2f\u697d\u65bd\u8a2d\u306b\u304a\u3044\u3066\u306f\u3001<span class=\"pink\">PB1<\/span>\u3068\u3044\u3046\u5730\u65b9\u7a0e\u304c\u4ed8\u52a0\u3055\u308c\u307e\u3059\u3002\u5730\u65b9\u7a0e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u306b\u304a\u3051\u308b\u7a0e\u7387\u306f\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u304a\u304a\u3088\u305d10\uff05\u524d\u5f8c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4ed6\u3001\u4e8b\u696d\u306b\u3088\u3063\u3066\u3082\u7a0e\u7387\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u30b9\u30d1\u3084\u30c7\u30a3\u30b9\u30b3\u3001\u30ab\u30e9\u30aa\u30b1\u306a\u3069\u306e\u5a2f\u697d\u306fPB1\u304c25\uff05\u304b\u308935\uff05\u306e\u9593\u3067\u7a0e\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"VAT-4\">\u30ec\u30b9\u30c8\u30e9\u30f3\u306b\u304a\u3051\u308bVAT<\/span><\/h3>\n<p>\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u98f2\u98df\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u306e\u4e2d\u306b\u306f\u3001VAT\u3068\u8868\u8a18\u3055\u308c\u305f\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3005\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u30ec\u30b8\u30fbPOS\u306e\u4fbf\u5b9c\u4e0a\u3001VAT\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5b9f\u614b\u306f\u5730\u65b9\u7a0e\u306ePB1\u304c\u4ed8\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"21\">\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u306e+21\uff05\u3068\u30b5\u30fc\u30d3\u30b9\u30c1\u30e3\u30fc\u30b8\u306e\u884c\u65b9<\/span><\/h3>\n<p><span class=\"gray\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30ec\u30b9\u30c8\u30e9\u30f3\u3067\u98f2\u98df\u3057\u305f\u5834\u5408\u300121\uff05\u304c\u6599\u91d1\u306b\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u3053\u306e\u5185\u8a33\u306f\u3001<span class=\"gray\">\u30b5\u30fc\u30d3\u30b9\u30c1\u30e3\u30fc\u30b8\u3068\u3057\u306610\uff05<\/span>\u3092\u30ec\u30b9\u30c8\u30e9\u30f3\u304c\u30c1\u30e3\u30fc\u30b8\u3057\u305f\u5f8c\u3001<span class=\"gray\">\u30b5\u30fc\u30d3\u30b9\u30c1\u30e3\u30fc\u30b8\u8fbc\u307f\u306e\u4fa1\u683c\u306bPB1\uff08\uff1a10\uff05\uff09\u304c\u4ed8\u52a0\u3055\u308c<\/span>\u3001\u7d50\u679c21\uff05\u304c\u98f2\u98df\u6599\u91d1\u306b\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002<br \/>\n\u30b5\u30fc\u30d3\u30b9\u30c1\u30e3\u30fc\u30b8\u306f\u30ec\u30b9\u30c8\u30e9\u30f3\u304c\u4efb\u610f\u3067\u6700\u592710\uff05\u306e\u7bc4\u56f2\u3067\u30c1\u30e3\u30fc\u30b8\u3055\u308c\u308b\u3053\u3068\u304c\u6cd5\u4ee4\u4e0a\u8a31\u3055\u308c\u3066\u304a\u308a\u3001\u5fb4\u53ce\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u30c1\u30e3\u30fc\u30b8\u306f\u3001\u6cd5\u5ef7\u306e\u5272\u5408\u3067\u5f93\u696d\u54e1\u3078\u306e\u5206\u914d\u91d1\u30fb\u5f93\u696d\u54e1\u3078\u306e\u80b2\u6210\u6559\u80b2\u8cc7\u91d1\u30fb\u6a5f\u5668\u640d\u7b49\u306e\u640d\u5931\u5145\u5f53\u91d1\u306b\u5272\u308a\u5f53\u3066\u308b\u3082\u306e\u3068\u3057\u3066\u52b4\u50cd\u6cd5\u4ee4\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"PKP-2\">PKP\u767b\u9332\u3092\u884c\u308f\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p><strong><span 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