{"id":6945,"date":"2026-08-11T16:15:41","date_gmt":"2026-08-11T16:15:41","guid":{"rendered":"https:\/\/unilaw.vn\/jp\/?p=6945"},"modified":"2026-08-10T13:40:41","modified_gmt":"2026-08-10T13:40:41","slug":"corporate-real-estate-sale-tax-vietnam","status":"publish","type":"post","link":"https:\/\/unilaw.vn\/jp\/corporate-real-estate-sale-tax-vietnam.html","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u4e0d\u52d5\u7523 \u58f2\u5374 \u7a0e\u91d1\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u6cd5\u7684\u5b9f\u52d9\u5206\u6790"},"content":{"rendered":"

 <\/p>\n

\n

\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u6cd5\u4eba \u4e0d\u52d5\u7523 \u58f2\u5374 \u7a0e\u91d1\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u6cd5\u7684\u5b9f\u52d9\u5206\u6790<\/h1>\n

\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\uff08\u571f\u5730\u4f7f\u7528\u6a29\u304a\u3088\u3073\u5730\u4e0a\u8cc7\u7523\uff09\u306e\u58f2\u5374\u306f\u3001\u5358\u306a\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u8907\u96d1\u306a\u6cd5\u7684\u7fa9\u52d9\u3068\u7a0e\u52d9\u8ca0\u62c5\u3092\u4f34\u3046\u91cd\u5927\u306a\u7d4c\u55b6\u5224\u65ad\u3067\u3059\u3002\u300c\u6cd5\u4eba \u4e0d\u52d5\u7523 \u58f2\u5374 \u7a0e\u91d1\u300d\u306b\u95a2\u3059\u308b\u6cd5\u5236\u5ea6\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u3001\u4e0d\u8981\u306a\u7f70\u5247\u3092\u56de\u907f\u3057\u3001\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u672c\u7a3f\u3067\u306f\u30012024\u5e74\u571f\u5730\u6cd5\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u3001\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u6700\u65b0\u306e\u653f\u4ee4\u3068\u88c1\u5224\u4f8b\u306b\u57fa\u3065\u304d\u3001\u5f01\u8b77\u58eb\u306e\u8996\u70b9\u304b\u3089\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1. \u6cd5\u4eba\u306b\u3088\u308b\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u5206\u6790<\/h2>\n

\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u306f\u3001\u901a\u5e38\u306e\u88fd\u9020\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u3088\u308b\u6240\u5f97\u3068\u306f\u5225\u306b\u7ba1\u7406\u30fb\u8a08\u7b97\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u304a\u3088\u3073\u653f\u4ee4\u7b2c218\/2013\/ND-CP\u3001\u6539\u6b63\u653f\u4ee4\u7b2c12\/2015\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f\u4e00\u5f8b\u306720%<\/b>\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

1.1 \u8ab2\u7a0e\u6240\u5f97\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n

\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u3063\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\uff1a<\/p>\n

\u8ab2\u7a0e\u6240\u5f97 = \u8b72\u6e21\u4fa1\u683c – \u8cc7\u7523\u306e\u539f\u4fa1 – \u8b72\u6e21\u306b\u95a2\u9023\u3059\u308b\u5408\u7406\u7684\u306a\u8cbb\u7528<\/b><\/p>\n

\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u300c\u8b72\u6e21\u4fa1\u683c\u300d\u306e\u6c7a\u5b9a\u3067\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5b9f\u969b\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u63a1\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u4fa1\u683c\u304c\u5e02\u5834\u4fa1\u683c\u3068\u6bd4\u8f03\u3057\u3066\u8457\u3057\u304f\u4f4e\u3044\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u5dde\u653f\u5e9c\u304c\u898f\u5b9a\u3059\u308b\u571f\u5730\u4fa1\u683c\u8868\uff08\u4fa1\u683c\u30d5\u30ec\u30fc\u30e0\uff09\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u571f\u5730\u4fa1\u683c\u8868\u306b\u57fa\u3065\u3044\u3066\u4fa1\u683c\u3092\u518d\u8a2d\u5b9a\uff08\u8ce6\u8ab2\uff09\u3059\u308b\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u88c1\u5224\u4f8b\uff08\u4f8b\u3048\u3070\u5224\u6c7a\u756a\u53f7 1019\/2024\/DS-PT\uff09\u3067\u306f\u3001\u7a0e\u91d1\u9003\u308c\u3092\u76ee\u7684\u3068\u3057\u3066\u5951\u7d04\u4fa1\u683c\u3092\u4f4e\u304f\u507d\u88c5\u3057\u305f\u53d6\u5f15\u304c\u3001\u865a\u507d\u306e\u610f\u601d\u8868\u793a\u3068\u3057\u3066\u7121\u52b9\u3068\u3055\u308c\u305f\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

1.2 \u63a7\u9664\u53ef\u80fd\u306a\u8cbb\u7528\u306e\u7bc4\u56f2<\/h3>\n

\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u4ee5\u4e0b\u306e\u8cbb\u7528\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff1a<\/p>\n

    \n
  • \u571f\u5730\u4f7f\u7528\u6a29\u306e\u53d6\u5f97\u4fa1\u984d\u307e\u305f\u306f\u5730\u4e0a\u8cc7\u7523\u306e\u5efa\u8a2d\u8cbb\u7528\u3002<\/li>\n
  • \u571f\u5730\u306e\u6539\u826f\u3001\u6574\u5730\u3001\u304a\u3088\u3073\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u306b\u8981\u3057\u305f\u8cbb\u7528\u3002<\/li>\n
  • \u6e2c\u91cf\u8cbb\u7528\u3001\u6cd5\u7684\u76e3\u67fb\u3001\u516c\u8a3c\u8cbb\u7528\u3001\u304a\u3088\u3073\u8b72\u6e21\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u305f\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c\u3002<\/li>\n
  • \u4e0d\u52d5\u7523\u306b\u95a2\u9023\u3059\u308b\u501f\u5165\u91d1\u306e\u5229\u606f\uff08\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\uff09\u3002<\/li>\n<\/ul>\n

    2. \u4e0d\u52d5\u7523\u8b72\u6e21\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u7279\u4f8b\u5236\u5ea6<\/h2>\n

    \u6cd5\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u53d6\u308a\u6271\u3044\u306f\u975e\u5e38\u306b\u7279\u6b8a\u3067\u3059\u3002\u73fe\u884c\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u306b\u3088\u308b\u3068\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u306fVAT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u571f\u5730\u4f7f\u7528\u6a29\u306e\u4fa1\u5024\u305d\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

    2.1 \u571f\u5730\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/h3>\n

    VAT\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u984d\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u4fa1\u683c\u304b\u3089\u300c\u63a7\u9664\u3055\u308c\u308b\u571f\u5730\u4f7f\u7528\u6a29\u306e\u4fa1\u5024\uff08\u571f\u5730\u4fa1\u683c\uff09\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u63a7\u9664\u3055\u308c\u308b\u571f\u5730\u4fa1\u683c\u306e\u7b97\u5b9a\u306f\u3001\u305d\u306e\u53d6\u5f97\u7d4c\u7def\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\uff1a<\/p>\n

      \n
    • \u56fd\u304b\u3089\u571f\u5730\u3092\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u5834\u5408\uff1a\u56fd\u306b\u652f\u6255\u3063\u305f\u571f\u5730\u4f7f\u7528\u6599\uff08\u514d\u9664\u30fb\u6e1b\u514d\u984d\u3092\u9664\u304f\uff09\u3002<\/li>\n
    • \u4ed6\u8005\u304b\u3089\u8b72\u6e21\u3092\u53d7\u3051\u305f\u5834\u5408\uff1a\u8b72\u6e21\u5951\u7d04\u6642\u306e\u4fa1\u683c\uff08\u5efa\u7269\u4ee3\u91d1\u3092\u9664\u304f\uff09\u3002<\/li>\n
    • \u7af6\u58f2\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\uff1a\u7af6\u58f2\u3067\u306e\u843d\u672d\u4fa1\u683c\u3002<\/li>\n<\/ul>\n

      \u3053\u306e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u539f\u5247\u3068\u3057\u306610%<\/b>\u306eVAT\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5c06\u6765\u5f62\u6210\u3055\u308c\u308b\u4f4f\u5b85\uff08\u5efa\u8a2d\u4e2d\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u7b49\uff09\u306e\u58f2\u8cb7\u306b\u304a\u3044\u3066\u306f\u3001\u5efa\u8a2d\u306e\u9032\u6357\u306b\u5fdc\u3058\u305f\u652f\u6255\u3044\u3054\u3068\u306bVAT\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

      3. \u767b\u9332\u6599\uff08\u767b\u9332\u514d\u8a31\u7a0e\uff09\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u516c\u7684\u8ca0\u62c5<\/h2>\n

      \u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u307e\u305f\u306f\u4f7f\u7528\u6a29\u3092\u79fb\u8ee2\u3059\u308b\u969b\u3001\u53d7\u8d08\u8005\u307e\u305f\u306f\u8cb7\u4e3b\u306f\u300c\u767b\u9332\u6599\uff08L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\uff09\u300d\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u653f\u4ee4\u7b2c10\/2022\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4e0d\u52d5\u7523\u306e\u767b\u9332\u6599\u7387\u306f\u4e00\u5f8b0.5%<\/b>\u3067\u3059\u3002<\/p>\n

      \u5b9f\u52d9\u4e0a\u3001\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u58f2\u4e3b\uff08\u6cd5\u4eba\uff09\u304c\u3053\u306e\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u3068\u5408\u610f\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3057\u3066\u306e\u6cd5\u7684\u8cac\u4efb\u306f\u8cb7\u4e3b\u306b\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u571f\u5730\u304c\u300c\u8cc3\u8cb8\u501f\uff08\u30ea\u30fc\u30b9\uff09\u300d\u5f62\u5f0f\u3067\u3001\u571f\u5730\u4ee3\u91d1\u3092\u6bce\u5e74\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u571f\u5730\u4f7f\u7528\u6a29\u305d\u306e\u3082\u306e\u3092\u76f4\u63a5\u58f2\u5374\u3059\u308b\u3053\u3068\u306f\u6cd5\u5f8b\u3067\u7981\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5730\u4e0a\u8cc7\u7523\u306e\u307f\u3092\u58f2\u5374\u3057\u3001\u8cb7\u4e3b\u304c\u56fd\u304b\u3089\u571f\u5730\u3092\u501f\u308a\u76f4\u3059\u624b\u7d9a\u304d\uff08\u571f\u5730\u30ea\u30fc\u30b9\u6a29\u306e\u7d99\u627f\uff09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

      4. \u7a0e\u52d9\u7533\u544a\u306e\u624b\u7d9a\u304d\u3068\u671f\u9650<\/h2>\n

      \u300c\u6cd5\u4eba \u4e0d\u52d5\u7523 \u58f2\u5374 \u7a0e\u91d1\u300d\u306e\u7533\u544a\u306f\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u6c7a\u7b97\u3068\u306f\u7570\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c44\u6761\u306b\u3088\u308b\u3068\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u304c\u767a\u751f\u3057\u305f\u6cd5\u4eba\u306f\u3001\u8b72\u6e21\u5951\u7d04\u304c\u6cd5\u7684\u52b9\u529b\u3092\u751f\u3058\u305f\u65e5\u304b\u308910\u65e5\u4ee5\u5185<\/b>\u306b\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

      \u5b9a\u671f\u7684\u306b\u4e0d\u52d5\u7523\u53d6\u5f15\u3092\u884c\u3046\u4e0d\u52d5\u7523\u958b\u767a\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u56db\u534a\u671f\u3054\u3068\u306b\u66ab\u5b9a\u7d0d\u4ed8\u3092\u884c\u3044\u3001\u5e74\u5ea6\u672b\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u304c\u9045\u5ef6\u3057\u305f\u5834\u5408\u30011\u65e5\u3042\u305f\u308a0.03%\u304b\u30890.05%\u306e\u5ef6\u6ede\u91d1\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

      5. \u88c1\u5224\u4f8b\u304b\u3089\u307f\u308b\u4e0d\u52d5\u7523\u8b72\u6e21\u3068\u7a0e\u52d9\u30ea\u30b9\u30af<\/h2>\n

      \u30d9\u30c8\u30ca\u30e0\u306e\u88c1\u5224\u6240\u306f\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4e0d\u5099\u3092\u53b3\u3057\u304f\u5224\u65ad\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u6559\u8a13\u3068\u3059\u3079\u304d\u91cd\u8981\u306a\u4e8b\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n

      5.1 \u4fa1\u683c\u306e\u865a\u507d\u8a18\u8f09\u306b\u3088\u308b\u5951\u7d04\u7121\u52b9\uff08\u5224\u6c7a\u756a\u53f7 219\/2025\/DS-PT\uff09<\/h3>\n

      \u3053\u306e\u4e8b\u4ef6\u3067\u306f\u3001\u5f53\u4e8b\u8005\u304c\u7a0e\u91d1\u3092\u4f4e\u304f\u6291\u3048\u308b\u305f\u3081\u306b\u3001\u5b9f\u969b\u306e\u53d6\u5f15\u4fa1\u683c\u304c54\u5104\u30c9\u30f3\u3067\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u516c\u8a3c\u5951\u7d04\u66f8\u306b\u306f1\u5104\u30c9\u30f3\u3068\u8a18\u8f09\u3057\u307e\u3057\u305f\u3002\u5f8c\u306b\u5f53\u4e8b\u8005\u9593\u3067\u7d1b\u4e89\u304c\u751f\u3058\u3001\u88c1\u5224\u6240\u306f\u300c\u5b9f\u969b\u306e\u610f\u601d\u8868\u793a\u3092\u96a0\u533f\u3059\u308b\u305f\u3081\u306e\u865a\u507d\u306e\u53d6\u5f15\u300d\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u6c11\u6cd5\u7b2c129\u6761\u306b\u57fa\u3065\u304d\u30011\u5104\u30c9\u30f3\u306e\u5951\u7d04\u3092\u7121\u52b9\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002\u7a0e\u52d9\u5f53\u5c40\u306f\u3053\u308c\u306b\u57fa\u3065\u304d\u3001\u4e0d\u8db3\u3057\u3066\u3044\u308b\u7a0e\u984d\u3068\u7f70\u91d1\u3092\u8ffd\u5fb4\u8ab2\u7a0e\u3057\u307e\u3057\u305f\u3002<\/p>\n

      5.2 \u4fc2\u4e89\u4e2d\u306e\u8cc7\u7523\u8b72\u6e21\u306e\u5236\u9650\uff08\u5224\u6c7a\u756a\u53f7 15\/2026\/KDTM-PT\uff09<\/h3>\n

      \u88c1\u5224\u6240\u306f\u3001\u8a34\u8a1f\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3084\u3001\u57f7\u884c\u6a5f\u95a2\u306b\u3088\u3063\u3066\u5dee\u3057\u62bc\u3055\u3048\uff08 k\u00ea bi\u00ean\uff09\u3089\u308c\u3066\u3044\u308b\u8cc7\u7523\u3092\u3001\u6cd5\u4eba\u304c\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u884c\u70ba\u3092\u53b3\u683c\u306b\u5236\u9650\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u8b72\u6e21\u5951\u7d04\u306f\u6cd5\u7684\u306b\u7121\u52b9\u3068\u306a\u308a\u3001\u652f\u6255\u3063\u305f\u7a0e\u91d1\u3084\u624b\u6570\u6599\u306e\u9084\u4ed8\u624b\u7d9a\u304d\u3082\u6975\u3081\u3066\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

      5.3 \u5916\u56fd\u6295\u8cc7\u4f01\u696d\u306b\u3088\u308b\u571f\u5730\u4f7f\u7528\u6a29\u306e\u51e6\u5206\uff08\u5224\u6c7a\u756a\u53f7 03\/2024\/KDTM-PT\uff09<\/h3>\n

      \u5916\u56fd\u6295\u8cc7\u4f01\u696d\uff08FIE\uff09\u304c\u3001\u5de5\u696d\u56e3\u5730\u5185\u306e\u571f\u5730\u4f7f\u7528\u6a29\u3092\u4ed6\u306e\u4f01\u696d\u306b\u8b72\u6e21\u3057\u3088\u3046\u3068\u3057\u305f\u969b\u3001\u571f\u5730\u4ee3\u91d1\u306e\u4e00\u62ec\u6255\u3044\uff081\u56de\u6255\u3044\uff09\u304c\u5b8c\u4e86\u3057\u3066\u304a\u308a\u3001\u571f\u5730\u4f7f\u7528\u6a29\u8a3c\uff08\u30ec\u30c3\u30c9\u30d6\u30c3\u30af\uff09\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u4e89\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u88c1\u5224\u6240\u306f\u3001\u571f\u5730\u6cd5\u7b2c175\u6761\u304a\u3088\u3073\u7b2c189\u6761\u306b\u57fa\u3065\u304d\u3001\u6bce\u6708\u6255\u3044\u306e\u571f\u5730\u4f7f\u7528\u6a29\u306f\u300c\u8cc7\u7523\u3068\u3057\u3066\u306e\u8b72\u6e21\u300d\u304c\u3067\u304d\u305a\u3001\u5730\u4e0a\u8cc7\u7523\u306e\u58f2\u5374\u3092\u901a\u3058\u305f\u6a29\u5229\u306e\u79fb\u8ee2\u3057\u304b\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3092\u518d\u78ba\u8a8d\u3057\u307e\u3057\u305f\u3002<\/p>\n

      6. \u65e5\u7cfb\u4f01\u696d\u304c\u9075\u5b88\u3059\u3079\u304d\u5b9f\u52d9\u4e0a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n

      \u4e0d\u6e2c\u306e\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u6cd5\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001 \u3092\u901a\u3058\u3066\u4ee5\u4e0b\u306e\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\uff1a<\/p>\n

        \n
      • \u6cd5\u7684\u4ee3\u8868\u8005\u306e\u6a29\u9650\uff1a<\/b> \u58f2\u5374\u3092\u6c7a\u5b9a\u3059\u308b\u53d6\u7de0\u5f79\u4f1a\u307e\u305f\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304c\u3001\u4f01\u696d\u6cd5\u304a\u3088\u3073\u5b9a\u6b3e\u306b\u5247\u3063\u3066\u9069\u5207\u306b\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/li>\n
      • \u7a0e\u52d9\u4e0a\u306e\u4fa1\u683c\u8a2d\u5b9a\uff1a<\/b> \u5951\u7d04\u4fa1\u683c\u304c\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u304a\u3088\u3073\u5730\u57df\u306e\u571f\u5730\u4fa1\u683c\u8868\u3068\u6bd4\u8f03\u3057\u3066\u5408\u7406\u7684\u3067\u3042\u308b\u304b\u3002<\/li>\n
      • \u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\uff1a<\/b> VAT\u306e\u9084\u4ed8\u3084\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff08E-Invoice\uff09\u3092\u898f\u5b9a\u901a\u308a\u306b\u767a\u884c\u30fb\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u304b\u3002<\/li>\n
      • \u5916\u56fd\u6295\u8cc7\u95a2\u9023\u306e\u7fa9\u52d9\uff1a<\/b> \u8b72\u6e21\u306b\u4f34\u3044\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\uff08IRC\uff09\u3084\u4f01\u696d\u767b\u9332\u8a3c\u660e\u66f8\uff08ERC\uff09\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3001\u305d\u306e\u624b\u7d9a\u304d\u671f\u9650\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u304b\u3002<\/li>\n<\/ul>\n

        \u7279\u306b\u3001 \u306e\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u8907\u96d1\u306a \u51e6\u7406\u3092\u9069\u5207\u306b\u884c\u3044\u3001\u5c06\u6765\u7684\u306a \u306b\u5099\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

        \u7d50\u8ad6<\/h2>\n

        \u300c\u6cd5\u4eba \u4e0d\u52d5\u7523 \u58f2\u5374 \u7a0e\u91d1\u300d\u306e\u554f\u984c\u306f\u3001\u5358\u306a\u308b\u8a08\u7b97\u4e0a\u306e\u51e6\u7406\u3067\u306f\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u571f\u5730\u6cd5\u3001\u6c11\u6cd5\u3001\u6295\u8cc7\u6cd5\u3001\u304a\u3088\u3073\u7a0e\u6cd5\u304c\u4ea4\u932f\u3059\u308b\u9ad8\u5ea6\u306b\u5c02\u9580\u7684\u306a\u9818\u57df\u3067\u3059\u30022024\u5e74\u571f\u5730\u6cd5\u306e\u65bd\u884c\u306b\u3088\u308a\u3001\u571f\u5730\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u3084\u6cd5\u4eba\u306e\u6a29\u5229\u7fa9\u52d9\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u3066\u304a\u308a\u3001\u5f93\u6765\u306e\u5b9f\u52d9\u304c\u901a\u7528\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n

        \u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u308b\u5229\u76ca\u3092\u78ba\u5b9f\u306b\u78ba\u5b9a\u3055\u305b\u3001\u6cd5\u7684\u306a\u7d1b\u4e89\u304b\u3089\u81ea\u793e\u3092\u5b88\u308b\u305f\u3081\u306b\u306f\u3001\u53d6\u5f15\u306e\u521d\u671f\u6bb5\u968e\u304b\u3089\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u3092\u95a2\u4e0e\u3055\u305b\u3001\u5305\u62ec\u7684\u306a\u30ea\u30fc\u30ac\u30eb\u30fb\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u6700\u3082\u78ba\u5b9f\u306a\u9053\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u5e02\u5834\u74b0\u5883\u306f\u5e38\u306b\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5f37\u56fa\u306a\u6cd5\u7684\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3053\u305d\u304c\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3078\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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