{"id":6870,"date":"2026-07-17T17:17:39","date_gmt":"2026-07-17T17:17:39","guid":{"rendered":"https:\/\/unilaw.vn\/jp\/?p=6870"},"modified":"2026-08-10T13:59:47","modified_gmt":"2026-08-10T13:59:47","slug":"corporate-tax-system-vietnam","status":"publish","type":"post","link":"https:\/\/unilaw.vn\/jp\/corporate-tax-system-vietnam.html","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f01\u696d \u7a0e\u91d1\u5236\u5ea6\u306e\u6cd5\u7684\u5206\u6790\u3068\u5b9f\u52d9\u5bfe\u5fdc\u306e\u6307\u91dd"},"content":{"rendered":"

 <\/p>\n

\n

\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f01\u696d \u7a0e\u91d1\u5236\u5ea6\u306e\u6cd5\u7684\u5206\u6790\u3068\u5b9f\u52d9\u5bfe\u5fdc\u306e\u6307\u91dd<\/h1>\n

1. \u306f\u3058\u3081\u306b\uff1a\u30d9\u30c8\u30ca\u30e0\u6295\u8cc7\u306b\u304a\u3051\u308b\u4f01\u696d \u7a0e\u91d1\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u91cd\u8981\u6027<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u904b\u55b6\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4f01\u696d \u7a0e\u91d1<\/b>\u306e\u9069\u5207\u306a\u7ba1\u7406\u306f\u5358\u306a\u308b\u8ca1\u52d9\u4e0a\u306e\u554f\u984c\u3067\u306f\u306a\u304f\u3001\u6cd5\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6839\u5e79\u3092\u306a\u3059\u3082\u306e\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u8fd1\u5e74\u3001\u7a0e\u52d9\u7ba1\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u63a8\u9032\u3057\u3001\u76e3\u67fb\u306e\u53b3\u683c\u5316\u3092\u5f37\u3081\u3066\u3044\u307e\u3059\u3002\u7a0e\u6cd5\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u7f70\u91d1\u3001\u3055\u3089\u306b\u306f\u4e8b\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u53d6\u308a\u6d88\u3057\u3068\u3044\u3063\u305f\u6df1\u523b\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u65b0\u306e\u6cd5\u5f8b\u3001\u653f\u4ee4\u3001\u901a\u9054\u3001\u304a\u3088\u3073\u5b9f\u969b\u306e\u5224\u4f8b\u306b\u57fa\u3065\u3044\u305f\u6cd5\u7684\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

2. \u6cd5\u4eba\u7a0e\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u5b9f\u52d9\u4e0a\u306e\u4e89\u70b9<\/h2>\n

2.1 \u6a19\u6e96\u7a0e\u7387\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u7b97\u5b9a<\/h3>\n

\u30d9\u30c8\u30ca\u30e0\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306e\u6a19\u6e96\u7a0e\u7387\u306f\u539f\u5247\u3068\u3057\u306620%\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u7dcf\u53ce\u76ca\u304b\u3089\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u306a\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u3092\u52a0\u7b97\u3057\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u640d\u91d1\u7b97\u5165\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u95a2\u9023\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u6cd5\u5b9a\u306e\u9818\u53ce\u66f8\u3084\u8a3c\u6191\u304c\u5b8c\u5099\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u9808\u8981\u4ef6\u3067\u3059\u3002<\/p>\n

\u7279\u7b46\u3059\u3079\u304d\u306f\u30012025\u5e747\u67081\u65e5\u65bd\u884c\u306e\u6cd5\u5f8b\u7b2c90\/2025\/QH15\u53f7\u306b\u3088\u308b\u6539\u6b63\u3067\u3059\u3002\u3053\u306e\u6539\u6b63\u3067\u306f\u3001\u30cf\u30a4\u30c6\u30af\u5206\u91ce\u3084\u6226\u7565\u7684\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3059\u308b\u65b0\u305f\u306a\u512a\u9047\u63aa\u7f6e\u304c\u5c0e\u5165\u3055\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u304c\u3053\u308c\u3089\u306e\u8981\u4ef6\u306b\u5408\u81f4\u3059\u308b\u304b\u3092\u7cbe\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

2.2 \u640d\u91d1\u7b97\u5165\u8cbb\u7528\u306e\u53b3\u683c\u306a\u8981\u4ef6<\/h3>\n

\u5b9f\u52d9\u4e0a\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u6700\u3082\u4e89\u70b9\u3068\u306a\u308b\u306e\u304c\u8cbb\u7528\u306e\u640d\u91d1\u7b97\u5165\u306e\u53ef\u5426\u3067\u3059\u3002\u8ca1\u52d9\u7701\u901a\u9054\u7b2c78\/2014\/TT-BTC\u53f7\u304a\u3088\u3073\u7b2c96\/2015\/TT-BTC\u53f7\u306b\u3088\u308c\u3070\u30012,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u9280\u884c\u632f\u8fbc\u306b\u3088\u308b\u652f\u6255\u8a3c\u660e\u304c\u306a\u3044\u9650\u308a\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u5224\u4f8b\u306b\u304a\u3044\u3066\u3082\u3001\u3053\u306e\u8981\u4ef6\u306f\u53b3\u683c\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u7a0e\u52d9\u5c40\u306b\u3088\u308b\u7b2c406\/Q\u0110-CT-XP\u53f7\u51e6\u5206\u6c7a\u5b9a\u3067\u306f\u3001\u9069\u5207\u306a\u652f\u6255\u8a3c\u6191\u3092\u6b20\u3044\u305f\u7d4c\u8cbb\u304c\u5426\u8a8d\u3055\u308c\u3001\u591a\u984d\u306e\u6cd5\u4eba\u7a0e\u304c\u8ffd\u5fb4\u3055\u308c\u305f\u3060\u3051\u3067\u306a\u304f\u3001\u904e\u5c11\u7533\u544a\u306b\u3088\u308b\u7f70\u91d1\u3082\u79d1\u3055\u308c\u307e\u3057\u305f\u3002\u4f01\u696d\u306f\u3001\u65e5\u9803\u304b\u3089 \u3092\u901a\u3058\u3066\u3001\u8a3c\u6191\u7ba1\u7406\u306e\u5fb9\u5e95\u3092\u56f3\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n

2.3 \u6295\u8cc7\u512a\u9047\u63aa\u7f6e\u3068\u6cd5\u4eba\u7a0e<\/h3>\n

\u30d9\u30c8\u30ca\u30e0\u306f\u7279\u5b9a\u306e\u7523\u696d\u3084\u5730\u57df\u3078\u306e\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u512a\u9047\u7a0e\u7387\uff0810%\u307e\u305f\u306f17%\uff09\u3084\u3001\u4e00\u5b9a\u671f\u9593\u306e\u514d\u7a0e\u30fb\u6e1b\u7a0e\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u6295\u8cc7\u6cd5\uff08\u6cd5\u5f8b\u7b2c61\/2020\/QH14\u53f7\uff09\u304a\u3088\u3073\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u3001\u6559\u80b2\u3001\u533b\u7642\u306a\u3069\u306e\u5206\u91ce\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6761\u4ef6\u3092\u7d99\u7d9a\u7684\u306b\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u53cd\u3057\u305f\u5834\u5408\u3001\u904e\u53bb\u306b\u9061\u3063\u3066\u512a\u9047\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u6700\u65b0\u306e \u306e\u77e5\u898b\u3092\u6d3b\u7528\u3057\u3001\u512a\u9047\u8981\u4ef6\u306e\u7dad\u6301\u3092\u5e38\u306b\u76e3\u8996\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

3. \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u7ba1\u7406\u306e\u6cd5\u7684\u8cac\u4efb<\/h2>\n

3.1 \u7a0e\u7387\u69cb\u9020\u3068\u6700\u65b0\u306e\u6539\u6b63<\/h3>\n

\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\uff08\u6cd5\u5f8b\u7b2c13\/2008\/QH12\u53f7\u3001\u6539\u6b63\u5f8c\uff09\u304a\u3088\u3073\u6700\u65b0\u306e\u6cd5\u5f8b\u7b2c48\/2024\/QH15\u53f7\u306b\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u306f\u539f\u524710%\u3067\u3059\u304c\u3001\u8f38\u51fa\u54c1\u3084\u56fd\u969b\u8f38\u9001\u306b\u306f0%\u3001\u751f\u6d3b\u5fc5\u9700\u54c1\u3084\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u306f5%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u7d4c\u6e08\u6d3b\u6027\u5316\u306e\u305f\u3081\u306e\u81e8\u6642\u63aa\u7f6e\u3068\u3057\u3066\u3001\u653f\u4ee4\u7b2c174\/2025\/N\u0110-CP\u53f7\u306b\u57fa\u3065\u304d\u3001\u4e00\u90e8\u306e\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u7a0e\u7387\u30928%\u306b\u8efd\u6e1b\u3059\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6642\u9650\u7684\u306a\u6cd5\u6539\u6b63\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u3082\u3001\u4f01\u696d \u7a0e\u91d1<\/b>\u7ba1\u7406\u306e\u91cd\u8981\u306a\u5074\u9762\u3067\u3059\u3002<\/p>\n

3.2 \u96fb\u5b50\u8acb\u6c42\u66f8\uff08\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u7fa9\u52d9\u5316<\/h3>\n

\u7a0e\u52d9\u7ba1\u7406\u6cd5\uff08\u6cd5\u5f8b\u7b2c38\/2019\/QH14\u53f7\uff09\u304a\u3088\u3073\u653f\u4ee4\u7b2c123\/2020\/N\u0110-CP\u53f7\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u8acb\u6c42\u66f8\u306e\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u884c\u653f\u51e6\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5224\u4f8b\uff08\u7b2c6116\/KL-CTQNA\u53f7\u30012023\u5e748\u670822\u65e5\u4ed8\u76e3\u67fb\u7d50\u8ad6\uff09\u3067\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u4e3b\u4f53\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u3001\u56fd\u5bb6\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u7a0e\u640d\u5931\u3092\u62db\u3044\u305f\u3068\u3057\u3066\u53b3\u3057\u304f\u6307\u6458\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u6b63\u78ba\u306a \u51e6\u7406\u3092\u884c\u3044\u3001\u8acb\u6c42\u66f8\u767a\u884c\u30d7\u30ed\u30bb\u30b9\u3092\u6cd5\u7684\u306b\u4fdd\u8b77\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

4. \u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9<\/h2>\n

4.1 \u7d0d\u7a0e\u4ee3\u884c\u8005\u3068\u3057\u3066\u306e\u4f01\u696d\u306e\u8cac\u4efb<\/h3>\n

\u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u4e0a\u3067\u56fd\u5eab\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u306f5%\u304b\u308935%\u306e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u975e\u5c45\u4f4f\u8005\u306b\u306f\u4e00\u5f8b20%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u8ca1\u52d9\u7701\u901a\u9054\u7b2c111\/2013\/TT-BTC\u53f7\u306f\u3001\u73fe\u7269\u7d66\u4ed8\uff08\u793e\u5b85\u3001\u8eca\u4e21\u63d0\u4f9b\u7b49\uff09\u3082\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3092\u660e\u8a18\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u3053\u308c\u3089\u306e\u4fbf\u76ca\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u3066\u7a0e\u984d\u306b\u53cd\u6620\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

4.2 \u5b9f\u52d9\u4e0a\u306e\u7d1b\u4e89\u3068\u5224\u4f8b\u5206\u6790<\/h3>\n

\u6e90\u6cc9\u5fb4\u53ce\u6f0f\u308c\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u6307\u6458\u4e8b\u9805\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n

\u4e8b\u4f8b\uff1a<\/b> \u3042\u308b\u5916\u8cc7\u7cfb\u4f01\u696d\u304c\u5916\u56fd\u4eba\u5c02\u9580\u5bb6\u3078\u306e\u624b\u5f53\u3092\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u8a8d\u5b9a\u3055\u308c\u3001\u5229\u606f\u3092\u542b\u3080\u591a\u984d\u306e\u8ffd\u5fb4\u3092\u53d7\u3051\u305f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u7b2c39\/2019\/HNG\u0110-PT\u53f7\uff082019\u5e7412\u67085\u65e5\u4ed8\u5224\u6c7a\uff09\u306b\u95a2\u9023\u3059\u308b\u4f01\u696d\u306e\u8ca1\u52d9\u5206\u6790\u3067\u306f\u3001\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u672a\u6255\u3044\u306e\u7a0e\u52d9\u50b5\u52d9\u304c\u682a\u4e3b\u914d\u5f53\u306e\u6b63\u5f53\u6027\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u4f01\u696d \u7a0e\u91d1<\/b>\u306e\u4e0d\u9069\u5207\u306a\u51e6\u7406\u304c\u3001\u682a\u4e3b\u9593\u7d1b\u4e89\u306b\u307e\u3067\u767a\u5c55\u3057\u5f97\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

5. \u7a0e\u52d9\u884c\u653f\u3068\u7f70\u5247\uff1a\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316<\/h2>\n

5.1 \u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u3068\u9045\u5ef6\u5229\u606f<\/h3>\n

\u7a0e\u52d9\u7ba1\u7406\u6cd5\u306b\u57fa\u3065\u304d\u3001\u6708\u6b21\u7533\u544a\u306f\u7fcc\u670820\u65e5\u307e\u3067\u3001\u56db\u534a\u671f\u7533\u544a\u306f\u7fcc\u6708\u6700\u7d42\u65e5\u307e\u3067\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u3092\u5f92\u904e\u3057\u305f\u5834\u5408\u30011\u65e5\u3042\u305f\u308a0.03%\u306e\u9045\u5ef6\u5229\u606f\uff08\u4ee5\u524d\u306f0.05%\uff09\u304c\u79d1\u3055\u308c\u307e\u3059\uff08\u6cd5\u5f8b\u7b2c38\/2019\/QH14\u53f7\u7b2c59\u6761\uff09\u3002<\/p>\n

\u307e\u305f\u3001\u6545\u610f\u306e\u904e\u5c11\u7533\u544a\u3084\u8131\u7a0e\u306b\u5bfe\u3057\u3066\u306f\u3001\u4e0d\u8db3\u7a0e\u984d\u306e20%\u306e\u7f70\u91d1\u3001\u3042\u308b\u3044\u306f\u8131\u7a0e\u984d\u306e1\u500d\u304b\u30893\u500d\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u3068\u3044\u3046\u53b3\u683c\u306a\u7f70\u5247\u898f\u5b9a\u304c\u5b58\u5728\u3057\u307e\u3059\uff08\u653f\u4ee4\u7b2c125\/2020\/N\u0110-CP\u53f7\uff09\u3002<\/p>\n

5.2 \u7a0e\u52d9\u8abf\u67fb\uff08\u7a0e\u52d9 \u8abf\u67fb \u306e \u5bfe\u5fdc\uff09\u306e\u30d7\u30ed\u30bb\u30b9<\/h3>\n

\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306e\u62e0\u70b9\u306b\u304a\u3044\u3066\u5b9f\u5730\u8abf\u67fb\u3092\u884c\u3046\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u8abf\u67fb\u306e\u7d50\u8ad6\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c147\u6761\u306b\u57fa\u3065\u304d\u3001\u884c\u653f\u4e0d\u670d\u7533\u3057\u7acb\u3066\u307e\u305f\u306f\u884c\u653f\u8a34\u8a1f\u3092\u63d0\u8d77\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002<\/p>\n

\u7b2c139\/Q\u0110-CCT\u53f7\uff082021\u5e741\u670821\u65e5\u4ed8\uff09\u306b\u57fa\u3065\u304f\u8abf\u67fb\u7d50\u679c\u304c\u640d\u5bb3\u8ce0\u511f\u306e\u7b97\u5b9a\u6839\u62e0\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u305f\u5224\u4f8b\uff08\u7b2c222\/2021\/DS-ST\u53f7\uff09\u306e\u3088\u3046\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8a8d\u5b9a\u306f\u88c1\u5224\u306b\u304a\u3044\u3066\u3082\u5f37\u529b\u306a\u8a3c\u62e0\u80fd\u529b\u3092\u6301\u3061\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8abf\u67fb\u6bb5\u968e\u304b\u3089\u5c02\u9580\u7684\u306a \u3092\u884c\u3046\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n

6. \u5229\u76ca\u51e6\u5206\u3068\u7a0e\u52d9\u306e\u95a2\u4fc2<\/h2>\n

\u4f01\u696d\u304c\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u914d\u5f53\uff08\u5229\u6f64\u5206\u914d\uff09\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u3092\u5b8c\u7d0d\u3057\u3001\u7d2f\u7a4d\u640d\u5931\u3092\u88dc\u586b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6cd5\u7684\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\uff08\u4f01\u696d\u6cd52005\u5e74\u7b2c93\u6761\u30012020\u5e74\u7b2c132\u6761\uff09\u3002<\/p>\n

\u5224\u4f8b\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u50b5\u52d9\u304c\u6b8b\u3063\u3066\u3044\u308b\u72b6\u614b\u3067\u884c\u308f\u308c\u305f\u5229\u76ca\u5206\u914d\u306e\u7121\u52b9\u6027\u304c\u4e89\u70b9\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7b2c406\/Q\u0110\u53f7\u306e\u6c7a\u5b9a\u306b\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u7a0e\u52d9\u5c40\u306b\u3088\u308b\u8ffd\u5fb4\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3001\u904e\u53bb\u306e\u6c7a\u7b97\u6570\u5024\u304c\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3055\u308c\u3001\u5206\u914d\u6e08\u307f\u306e\u5229\u76ca\u304c\u4e0d\u5f53\u5229\u5f97\u3068\u898b\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u4f01\u696d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u4f01\u696d \u7a0e\u91d1<\/b>\u7ba1\u7406\u304c\u4e0d\u53ef\u5206\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

7. \u7d50\u8ad6\uff1a\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u7a0e\u52d9\u6226\u7565<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f01\u696d \u7a0e\u91d1<\/b>\u5236\u5ea6\u306f\u3001\u6cd5\u6539\u6b63\u304c\u983b\u7e41\u3067\u3042\u308a\u3001\u305d\u306e\u89e3\u91c8\u3082\u5f53\u5c40\u306e\u904b\u7528\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u4e8b\u696d\u306e\u5065\u5168\u6027\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n

    \n
  • \u6700\u65b0\u306e\u7a0e\u6cd5\u3001\u653f\u4ee4\u3001\u901a\u9054\u3092\u7d99\u7d9a\u7684\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3002<\/li>\n
  • \u96fb\u5b50\u8acb\u6c42\u66f8\u30b7\u30b9\u30c6\u30e0\u306e\u53b3\u683c\u306a\u904b\u7528\u3068\u3001\u9280\u884c\u632f\u8fbc\u306b\u3088\u308b\u6c7a\u6e08\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3002<\/li>\n
  • \u6295\u8cc7\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u8981\u4ef6\u3092\u5b9a\u671f\u7684\u306b\u518d\u78ba\u8a8d\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3002<\/li>\n
  • \u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3001\u5b9a\u671f\u7684\u306a\u6cd5\u7684\u76e3\u67fb\u304a\u3088\u3073 \u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n

    \u73fe\u5730\u306e\u5c02\u9580\u5f01\u8b77\u58eb\u3068\u9023\u643a\u3057\u3001\u4e88\u9632\u6cd5\u52d9\u306e\u89b3\u70b9\u304b\u3089\u7a0e\u52d9\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u9577\u671f\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u306e\u6210\u529f\u3092\u78ba\u304b\u306a\u3082\u306e\u306b\u3057\u307e\u3059\u3002\u4f01\u696d\u306e\u6cd5\u7684\u8cac\u4efb\u3092\u679c\u305f\u3059\u3053\u3068\u306f\u3001\u5358\u306a\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u793e\u4f1a\u7684\u4fe1\u983c\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u6295\u8cc7\u3067\u3042\u308b\u3068\u6349\u3048\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n

    \n

    \u5f15\u7528\u304a\u3088\u3073\u53c2\u7167\u6cd5\u5f8b\u30fb\u5224\u4f8b:<\/b><\/p>\n

      \n
    • \u30d9\u30c8\u30ca\u30e0\u6cd5\u4eba\u7a0e\u6cd5\uff08Law No. 14\/2008\/QH12\u3001\u304a\u3088\u3073\u6539\u6b63\u6cd5\uff09<\/li>\n
    • \u30d9\u30c8\u30ca\u30e0\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\uff08Law No. 48\/2024\/QH15\u3001\u304a\u3088\u3073\u95a2\u9023\u898f\u5b9a\uff09<\/li>\n
    • \u30d9\u30c8\u30ca\u30e0\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08Law No. 04\/2007\/QH12\u3001\u304a\u3088\u3073\u6539\u6b63\u6cd5\uff09<\/li>\n
    • \u7a0e\u52d9\u7ba1\u7406\u6cd5\uff08Law No. 38\/2019\/QH14\uff09<\/li>\n
    • \u4f01\u696d\u6cd5\uff08Law No. 59\/2020\/QH14\uff09<\/li>\n
    • \u653f\u4ee4\u7b2c125\/2020\/N\u0110-CP\u53f7\uff08\u7a0e\u52d9\u30fb\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u884c\u653f\u51e6\u7f70\uff09<\/li>\n
    • \u5224\u4f8b\u30fb\u6c7a\u5b9a\uff1a\u7b2c406\/Q\u0110-CT- P\uff08\u7a0e\u52d9\u8ffd\u5fb4\uff09\u3001\u7b2c6116\/KL-CTQNA\uff08\u8acb\u6c42\u66f8\u9055\u53cd\uff09\u3001\u7b2c139\/Q\u0110-CCT\uff08\u7a0e\u52d9\u8abf\u67fb\u3068\u640d\u76ca\u8a8d\u5b9a\uff09<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

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