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\u5408\u4f75\u30fb\u5206\u5272\u6642\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u7d99\u627f<\/h3>\n<p>\u6cd5\u4eba\u304c\u5408\u4f75\u307e\u305f\u306f\u5206\u5272\u3055\u308c\u308b\u5834\u5408\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u307e\u305f\u306f\u5b58\u7d9a\u6cd5\u4eba\u306f\u3001\u65e7\u6cd5\u4eba\u306e\u672a\u6255\u3044\u7a0e\u91d1\u3092\u7d99\u627f\u3057\u3066\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u52d9\u4e0a\u3001\u6cd5\u52d9 \u30c7\u30e5\u30fc \u30c7\u30ea \u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3044\u3066\u3001\u5bfe\u8c61\u6cd5\u4eba\u306e\u6f5c\u5728\u7684\u306a\u7a0e\u52d9\u50b5\u52d9\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u6c7a\u5b9a\u3084\u8868\u660e\u4fdd\u8a3c\u306e\u8d77\u8349\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u30b9\u30c6\u30c3\u30d7\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>5. \u7a0e\u52d9\u8abf\u67fb\u3068\u88c1\u5224\u4f8b\u304b\u3089\u5b66\u3076\u30ea\u30b9\u30af\u7ba1\u7406<\/h2>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u9280\u884c\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u7cbe\u7dfb\u306b\u5206\u6790\u3057\u3001\u4e0d\u81ea\u7136\u306a\u8cc7\u91d1\u79fb\u52d5\u3084\u67b6\u7a7a\u7d4c\u8cbb\u306e\u8a08\u4e0a\u3092\u76e3\u8996\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>5.1 \u95a2\u9023\u8005\u53d6\u5f15\uff08\u79fb\u8ee2\u4fa1\u683c\uff09\u306e\u76e3\u8996<\/h3>\n<p>\u89aa\u5b50\u4f1a\u793e\u9593\u3084\u95a2\u9023\u4f1a\u793e\u9593\u3067\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u5e02\u5834\u4fa1\u683c\u3068\u4e56\u96e2\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff08Arms Length Principle\uff09\u300d\u306b\u57fa\u3065\u304d\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u518d\u8a08\u7b97\uff08\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff09\u3059\u308b\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u88c1\u5224\u4f8b\uff08\u756a\u53f7 20\/2019\/KDTM-GDT \u306a\u3069\u306b\u95a2\u9023\u3059\u308b\u8b70\u8ad6\uff09\u3067\u306f\u3001\u571f\u5730\u8cc3\u8cb8\u6599\u306e\u8ca0\u62c5\u5272\u5408\u3084\u95a2\u9023\u8005\u3078\u306e\u4e0d\u9069\u5207\u306a\u652f\u6255\u3044\u304c\u3001\u6cd5\u4eba\u306e\u6b63\u5f53\u306a\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>5.2 \u8a3c\u6191\u4e0d\u5099\u306b\u3088\u308b\u640d\u91d1\u5426\u8a8d\u306e\u4e8b\u4f8b<\/h3>\n<p>\u3042\u308b\u7d1b\u4e89\u4e8b\u4f8b\uff08\u5224\u6c7a\u756a\u53f7 5\/09\/01\/2023\/TANDCC \u306b\u95a2\u9023\u3059\u308b\u5185\u5bb9\uff09\u3067\u306f\u3001\u4ee3\u8868\u8005\u304c\u300c\u5916\u90e8\u3078\u306e\u8b1d\u793c\u300d\u3068\u3057\u3066\u652f\u51fa\u3057\u305f\u591a\u984d\u306e\u73fe\u91d1\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u8acb\u6c42\u66f8\u3084\u6cd5\u4eba\u306e\u6c7a\u8b70\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u6cd5\u4eba\u3078\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u52a0\u3048\u3001\u652f\u51fa\u3057\u305f\u500b\u4eba\u3078\u306e\u8cac\u4efb\u8ffd\u53ca\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u5f62\u5f0f\u7684\u306a\u6587\u66f8\uff08\u96fb\u5b50\u8acb\u6c42\u66f8\u3001\u632f\u8fbc\u8a3c\u660e\u66f8\uff09\u306e\u5b8c\u5099\u304c\u3001\u6cd5\u4eba \u306e \u7a0e\u91d1\u7ba1\u7406\u306b\u304a\u3044\u3066\u3044\u304b\u306b\u6c7a\u5b9a\u7684\u3067\u3042\u308b\u304b\u3092\u7269\u8a9e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>6. \u6700\u65b0\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3078\u306e\u5bfe\u5fdc\uff1a\u96fb\u5b50\u8acb\u6c42\u66f8\u3068\u96fb\u5b50\u7533\u544a<\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u653f\u5e9c\u306f\u3001\u7a0e\u52d9\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u8acb\u6c42\u66f8\uff08Hoa don dien tu\uff09\u306e\u4f7f\u7528\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u901a\u9054\u7b2c19\/2021\/TT-BTC\u53f7\uff08\u6539\u6b63\u7b2c46\/2024\/TT-BTC\u53f7\uff09\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u60c5\u5831\u306e\u8aa4\u5165\u529b\u3084\u9045\u5ef6\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u5373\u5ea7\u306b\u691c\u77e5\u3055\u308c\u3001\u5ef6\u6ede\u91d1\uff08\u65e5\u6b690.03%\u301c0.05%\uff09\u3084\u904e\u5c11\u7533\u544a\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>7. \u5b9f\u52d9\u7684\u306a\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3078\u306e\u52a9\u8a00<\/h2>\n<p>\u6cd5\u4eba\u304c\u300c\u6cd5\u4eba \u306e \u7a0e\u91d1\u300d\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5358\u306a\u308b\u4e8b\u5f8c\u51e6\u7406\u3067\u306f\u306a\u304f\u3001\u4e8b\u524d\u7684\u306a\u5bfe\u7b56\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>7.1 \u5b9a\u671f\u7684\u306a\u5185\u90e8\u76e3\u67fb\u3068\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3>\n<p>\u4f01\u696d\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5b9a\u671f\u7684\uff08\u56db\u534a\u671f\u307e\u305f\u306f\u5e74\u6b21\uff09\u306b\u7a0e\u52d9 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u53d7\u3051\u3001\u5e33\u7c3f\u3068\u8a3c\u6191\u306e\u4e00\u81f4\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u7279\u306b\u3001\u9ad8\u30ea\u30b9\u30af\u3068\u5224\u65ad\u3055\u308c\u3084\u3059\u3044\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u5bc4\u4ed8\u91d1\u3001\u304a\u3088\u3073\u56fd\u5916\u306e\u89aa\u4f1a\u793e\u3078\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u7406\u306b\u57fa\u3065\u3044\u305f\u6b63\u5f53\u6027\u306e\u7acb\u8a3c\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>7.2 \u6700\u65b0\u306e\u514d\u7a0e\u30fb\u6e1b\u7a0e\u63aa\u7f6e\u306e\u6d3b\u7528<\/h3>\n<p>\u30d9\u30c8\u30ca\u30e0\u306f\u3001\u7279\u5b9a\u306e\u30cf\u30a4\u30c6\u30af\u7523\u696d\u3084\u74b0\u5883\u4fdd\u8b77\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3057\u3066\u5927\u898f\u6a21\u306a\u7a0e\u5236\u512a\u9047\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u65b0\u3057\u30442024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306e\u4e0b\u3067\u3001\u81ea\u793e\u304c5%\u306e\u8efd\u6e1b\u7a0e\u7387\u30840%\u306e\u8f38\u51fa\u7a0e\u7387\u3092\u4eab\u53d7\u3067\u304d\u308b\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u7cbe\u67fb\u3059\u308b\u3053\u3068\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7d50\u8ad6<\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u306e 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