{"id":2519,"date":"2026-07-01T10:34:00","date_gmt":"2026-07-01T10:34:00","guid":{"rendered":"https:\/\/ttcollab.com\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e9%a7%90%e5%9c%a8%e5%93%a1%e4%ba%8b%e5%8b%99%e6%89%80%ef%bc%9a2026%e5%b9%b4%e8%a8%ad%e7%ab%8b%e3%83%bb%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2\/"},"modified":"2026-08-02T10:59:26","modified_gmt":"2026-08-02T10:59:26","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e9%a7%90%e5%9c%a8%e5%93%a1%e4%ba%8b%e5%8b%99%e6%89%80%ef%bc%9a2026%e5%b9%b4%e8%a8%ad%e7%ab%8b%e3%83%bb%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2","status":"publish","type":"post","link":"https:\/\/ttcollab.com\/ja\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e9%a7%90%e5%9c%a8%e5%93%a1%e4%ba%8b%e5%8b%99%e6%89%80%ef%bc%9a2026%e5%b9%b4%e8%a8%ad%e7%ab%8b%e3%83%bb%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff1a2026\u5e74\u8a2d\u7acb\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u304c\u30d9\u30c8\u30ca\u30e0\u3067\u672c\u683c\u7684\u306a\u4e8b\u696d\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u524d\u306b\u3001\u5e02\u5834\u8abf\u67fb\u3001\u53d6\u5f15\u5148\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u69cb\u7bc9\u3001\u5951\u7d04\u5c65\u884c\u306e\u76e3\u7763\u3092\u884c\u3046\u305f\u3081\u306e\u6709\u52b9\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u7d44\u7e54\u304c\u6bd4\u8f03\u7684\u7c21\u7d20\u3067\u6700\u4f4e\u6cd5\u5b9a\u8cc7\u672c\u91d1\u3082\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u76f4\u63a5\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u73fe\u884c\u6cd5\u4e0a\u3001\u4e3b\u306a\u6cd5\u7684\u6839\u62e0\u306f\u5916\u56fd\u6cd5\u4eba\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u30fb\u652f\u5e97\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c07\/2016\/ND-CP\u53f7\u3067\u3059\u3002\u307e\u305f\u3001\u653f\u4ee4\u7b2c146\/2025\/ND-CP\u53f7\u7b49\u306b\u3088\u308a\u3001\u95a2\u9023\u624b\u7d9a\u306f\u7701\u7d1a\u884c\u653f\u6a5f\u95a2\u3078\u5206\u6a29\u30fb\u5206\u7d1a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7533\u8acb\u524d\u306b\u306f\u3001\u4e88\u5b9a\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7701\u30fb\u5e02\u304c\u516c\u8868\u3059\u308b\u6700\u65b0\u624b\u7d9a\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002  <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>1. \u30d9\u30c8\u30ca\u30e0\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304c\u9069\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u76f4\u3061\u306b\u8ca9\u58f2\u3084\u6709\u511f\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u5e02\u5834\u60c5\u5831\u306e\u53ce\u96c6\u3084\u73fe\u5730\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u9023\u7d61\u62e0\u70b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\uff08RO\uff09<\/th><th>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\uff08LLC\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u6cd5\u7684\u6027\u8cea<\/td><td>\u5916\u56fd\u4f01\u696d\u306b\u5c5e\u3059\u308b\u7d44\u7e54\u3067\u3042\u308a\u3001\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u3067\u306f\u306a\u3044<\/td><td>\u30d9\u30c8\u30ca\u30e0\u3067\u8a2d\u7acb\u3055\u308c\u305f\u72ec\u7acb\u6cd5\u4eba<\/td><\/tr><tr><td>\u4e00\u822c\u7684\u306a\u6700\u4f4e\u8cc7\u672c\u91d1<\/td><td>\u6700\u4f4e\u6cd5\u5b9a\u8cc7\u672c\u91d1\u306e\u5b9a\u3081\u306a\u3057<\/td><td>\u4e00\u822c\u7684\u306a\u6700\u4f4e\u984d\u306e\u5b9a\u3081\u306a\u3057\u3002\u305f\u3060\u3057\u3001\u696d\u7a2e\u5225\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3042\u308a<\/td><\/tr><tr><td>\u58f2\u4e0a\u8a08\u4e0a<\/td><td>\u4e0d\u53ef<\/td><td>\u8a31\u53ef\u3055\u308c\u305f\u4e8b\u696d\u7bc4\u56f2\u5185\u3067\u53ef\u80fd<\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\u30fbVAT<\/td><td>\u4e8b\u696d\u53ce\u76ca\u3092\u5f97\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u901a\u5e38\u3001\u8ca9\u58f2\u6d3b\u52d5\u306b\u8d77\u56e0\u3059\u308b\u7a0e\u8ca0\u62c5\u306f\u767a\u751f\u3057\u306a\u3044<\/td><td>\u5b9f\u969b\u306e\u4e8b\u696d\u3001\u6240\u5f97\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u5fdc\u3058\u3066\u9069\u7528<\/td><\/tr><tr><td>\u8a31\u53ef\u51e6\u7406\u671f\u9593<\/td><td>\u6709\u52b9\u306a\u7533\u8acb\u66f8\u985e\u4e00\u5f0f\u306e\u53d7\u7406\u5f8c\u3001\u539f\u52477\u55b6\u696d\u65e5\u3002\u5b9f\u969b\u306f\u9577\u304f\u306a\u308b\u5834\u5408\u3042\u308a<\/td><td>\u696d\u7a2e\u3001\u6295\u8cc7\u5bb6\u304a\u3088\u3073\u6295\u8cc7\u30fb\u4f01\u696d\u767b\u9332\u624b\u7d9a\u306b\u3088\u308a\u7570\u306a\u308b<\/td><\/tr><tr><td>\u9069\u3057\u305f\u76ee\u7684<\/td><td>\u5e02\u5834\u8abf\u67fb\u3001\u9023\u7d61\u3001\u4e8b\u696d\u6a5f\u4f1a\u306e\u4fc3\u9032\u3001\u5951\u7d04\u5c65\u884c\u306e\u76e3\u7763<\/td><td>\u8ca9\u58f2\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u88fd\u9020\u3001\u8f38\u51fa\u5165\u304a\u3088\u3073\u58f2\u4e0a\u8a08\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>\u8ca9\u58f2\u5951\u7d04\u306e\u7de0\u7d50\u3001VAT\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3001\u9867\u5ba2\u304b\u3089\u306e\u4ee3\u91d1\u53d7\u9818\u3001\u6709\u511f\u30b5\u30fc\u30d3\u30b9\u3001\u88fd\u9020\u307e\u305f\u306f\u8f38\u51fa\u5165\u3092\u76f4\u63a5\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u9069\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306a\u3069\u3001\u5b9f\u969b\u306e\u4e8b\u696d\u306b\u5408\u3046\u9032\u51fa\u5f62\u614b\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002 <\/strong><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>2. \u6d3b\u52d5\u7bc4\u56f2\uff1a\u3067\u304d\u308b\u3053\u3068\u30fb\u3067\u304d\u306a\u3044\u3053\u3068<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u3001\u9023\u7d61\u3001\u5e02\u5834\u8abf\u67fb\u304a\u3088\u3073\u5916\u56fd\u6cd5\u4eba\u306e\u6295\u8cc7\u30fb\u4e8b\u696d\u6a5f\u4f1a\u306e\u4fc3\u9032\u306b\u9650\u3063\u3066\u6d3b\u52d5\u3067\u304d\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u6d3b\u52d5\u306f\u8a2d\u7acb\u8a31\u53ef\u8a3c\u306e\u7bc4\u56f2\u5185\u3067\u884c\u3044\u3001\u76f4\u63a5\u5229\u76ca\u3092\u751f\u3080\u3082\u306e\u3067\u3042\u3063\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6d3b\u52d5\u5206\u91ce<\/th><th>\u53ef\u80fd<\/th><th>\u4e0d\u53ef<\/th><\/tr><\/thead><tbody><tr><td>\u8abf\u67fb\u30fb\u9023\u7d61<\/td><td>\u5e02\u5834\u8abf\u67fb\u3001\u53d6\u5f15\u5148\u3068\u306e\u9023\u7d61\u3001\u60c5\u5831\u53ce\u96c6\u3001\u6cd5\u4ee4\u306e\u7bc4\u56f2\u5185\u3067\u306e\u30d6\u30e9\u30f3\u30c9\u7d39\u4ecb<\/td><td>\u5546\u54c1\u306e\u8ca9\u58f2\u3001\u4ef2\u4ecb\u3001\u6709\u511f\u30b5\u30fc\u30d3\u30b9<\/td><\/tr><tr><td>\u5951\u7d04<\/td><td>\u5916\u56fd\u6cd5\u4eba\u304c\u7de0\u7d50\u3057\u305f\u5951\u7d04\u306e\u5c65\u884c\u72b6\u6cc1\u3092\u8ffd\u8de1\u30fb\u76e3\u7763<\/td><td>RO\u540d\u7fa9\u3067\u53ce\u76ca\u3092\u751f\u3080\u5546\u696d\u5951\u7d04\u3092\u7de0\u7d50<\/td><\/tr><tr><td>\u8ca1\u52d9<\/td><td>\u904b\u55b6\u8cc7\u91d1\u3092\u53d7\u9818\u3057\u3001\u9069\u6cd5\u306a\u4e8b\u52d9\u6240\u7d4c\u8cbb\u3092\u652f\u6255\u3046<\/td><td>\u8ca9\u58f2\u4ee3\u91d1\u306e\u53d7\u9818\u3001VAT\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3001\u5229\u76ca\u5206\u914d<\/td><\/tr><tr><td>\u4eba\u4e8b\u30fb\u904b\u55b6<\/td><td>\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3001\u4e8b\u52d9\u6240\u306e\u8cc3\u501f\u3001RO\u904b\u55b6\u306b\u5fc5\u8981\u306a\u7269\u54c1\u306e\u8cfc\u5165<\/td><td>\u88fd\u9020\u3001\u52a0\u5de5\u3001\u7d44\u7acb<\/td><\/tr><tr><td>\u8f38\u51fa\u5165<\/td><td>\u5916\u56fd\u6cd5\u4eba\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u30fb\u76e3\u7763<\/td><td>\u8f38\u51fa\u5165\u307e\u305f\u306f\u5546\u54c1\u6d41\u901a\u3092\u76f4\u63a5\u5b9f\u65bd<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u6240\u9577\u306f\u3001RO\u306e\u9069\u6cd5\u306a\u904b\u55b6\u306b\u5fc5\u8981\u306a\u5951\u7d04\u3092\u7de0\u7d50\u3067\u304d\u308b\u307b\u304b\u3001\u6709\u52b9\u306a\u59d4\u4efb\u72b6\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5916\u56fd\u6cd5\u4eba\u3092\u4ee3\u7406\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u59d4\u4efb\u306b\u3088\u3063\u3066RO\u304c\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>3. 2026\u5e74\u306e\u8a2d\u7acb\u8a31\u53ef\u8981\u4ef6<\/strong><\/h2>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u8981\u4ef6<\/th><th>\u78ba\u8a8d\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u5916\u56fd\u6cd5\u4eba\u306e\u6cd5\u7684\u5730\u4f4d<\/td><td>\u5916\u56fd\u6cd5\u306b\u57fa\u3065\u304d\u9069\u6cd5\u306b\u8a2d\u7acb\u30fb\u767b\u9332\u3055\u308c\u3001\u5f53\u8a72\u56fd\u306e\u6cd5\u4ee4\u306b\u3088\u308a\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/td><\/tr><tr><td>\u4e8b\u696d\u5b9f\u7e3e<\/td><td>\u8a2d\u7acb\u307e\u305f\u306f\u767b\u9332\u65e5\u304b\u30891\u5e74\u4ee5\u4e0a\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/td><\/tr><tr><td>\u6b8b\u5b58\u6709\u52b9\u671f\u9593<\/td><td>\u767b\u8a18\u8a3c\u660e\u66f8\u306b\u6709\u52b9\u671f\u9593\u304c\u3042\u308b\u5834\u5408\u3001\u7533\u8acb\u65e5\u304b\u3089\u5c11\u306a\u304f\u3068\u30821\u5e74\u4ee5\u4e0a\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/td><\/tr><tr><td>\u4e88\u5b9a\u3059\u308b\u6d3b\u52d5\u7bc4\u56f2<\/td><td>\u30d9\u30c8\u30ca\u30e0\u306e\u56fd\u969b\u7d04\u675f\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u3002\u9069\u5408\u3057\u306a\u3044\u5834\u5408\u3001\u5c02\u9580\u6a5f\u95a2\u3078\u306e\u7167\u4f1a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/td><\/tr><tr><td>RO\u6240\u9577<\/td><td>\u517c\u4efb\u7981\u6b62\u306b\u8a72\u5f53\u305b\u305a\u3001\u5916\u56fd\u4eba\u306e\u5834\u5408\u306f\u5fc5\u8981\u306a\u52b4\u50cd\u30fb\u5728\u7559\u95a2\u4fc2\u66f8\u985e\u3092\u5099\u3048\u308b\u3053\u3068\u3002<\/td><\/tr><tr><td>\u6240\u5728\u5730<\/td><td>\u9069\u6cd5\u306a\u4f7f\u7528\u6a29\u9650\u304c\u3042\u308a\u3001\u571f\u5730\u3001\u5efa\u7bc9\u3001\u5b89\u5168\u3001\u6cbb\u5b89\u304a\u3088\u3073\u5efa\u7269\u7528\u9014\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\"><strong>4. \u5fc5\u8981\u66f8\u985e<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u5fc5\u8981\u66f8\u985e\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u8a2d\u7acb\u56fd\u3084\u7533\u8acb\u5148\u306e\u7701\u7d1a\u884c\u653f\u6a5f\u95a2\u306b\u3088\u3063\u3066\u4e00\u90e8\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u6b21\u306e\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002 <\/p>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u66f8\u985e<\/th><th>\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u8a2d\u7acb\u8a31\u53ef\u7533\u8acb\u66f8<\/td><td>\u73fe\u884c\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u6a29\u9650\u3042\u308b\u4ee3\u8868\u8005\u304c\u7f72\u540d\u3002<\/td><\/tr><tr><td>\u4f1a\u793e\u767b\u8a18\u8a3c\u660e\u66f8\u7b49<\/td><td>\u6709\u52b9\u306a\u3082\u306e\u3002\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u9818\u4e8b\u8a8d\u8a3c\u3092\u884c\u3044\u3001\u30d9\u30c8\u30ca\u30e0\u8a9e\u7ffb\u8a33\u30fb\u8a8d\u8a3c\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3002 <\/td><\/tr><tr><td>\u76f4\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306e\u6d3b\u52d5\u8a3c\u660e<\/td><td>\u76e3\u67fb\u6e08\u8ca1\u52d9\u8af8\u8868\u3001\u7d0d\u7a0e\u30fb\u8ca1\u52d9\u7fa9\u52d9\u306e\u78ba\u8a8d\u66f8\u3001\u307e\u305f\u306f\u540c\u7b49\u306e\u8a3c\u660e\u66f8\u985e\u3002<\/td><\/tr><tr><td>RO\u6240\u9577\u306e\u4efb\u547d\u66f8<\/td><td>\u7f72\u540d\u6a29\u9650\u304a\u3088\u3073\u4ee3\u8868\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u3059\u308b\u3002<\/td><\/tr><tr><td>\u6240\u9577\u306e\u65c5\u5238\u30fb\u8eab\u5206\u8a3c\u660e\u66f8<\/td><td>\u6709\u52b9\u306a\u5199\u3057\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u52b4\u50cd\u30fb\u5728\u7559\u624b\u7d9a\u66f8\u985e\u3082\u6e96\u5099\u3002<\/td><\/tr><tr><td>\u6240\u5728\u5730\u306b\u95a2\u3059\u308b\u66f8\u985e<\/td><td>\u8cc3\u8cb8\u501f\u4e88\u7d04\u66f8\u307e\u305f\u306f\u5951\u7d04\u66f8\u3001\u8cc3\u8cb8\u6a29\u9650\u304a\u3088\u3073\u5efa\u7269\u7528\u9014\u3092\u793a\u3059\u66f8\u985e\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>\u5916\u56fd\u767a\u884c\u306e\u3059\u3079\u3066\u306e\u66f8\u985e\u304c\u4e00\u5f8b\u306b\u9818\u4e8b\u8a8d\u8a3c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u66f8\u985e\u306e\u7a2e\u985e\u3001\u767a\u884c\u56fd\u3001\u9069\u7528\u3055\u308c\u308b\u56fd\u969b\u6761\u7d04\u306b\u5fdc\u3058\u3066\u3001\u9818\u4e8b\u8a8d\u8a3c\u3001\u8a8d\u8a3c\u304a\u3088\u3073\u7ffb\u8a33\u306e\u8981\u5426\u3092\u500b\u5225\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/strong><\/p>\n\n<h2 class=\"wp-block-heading\"><strong>5. \u8a2d\u7acb\u624b\u7d9a\u3068\u6240\u8981\u671f\u9593<\/strong><\/h2>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u30b9\u30c6\u30c3\u30d7<\/th><th>\u624b\u7d9a\u5185\u5bb9<\/th><th>\u76ee\u5b89\u671f\u9593<\/th><th>\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>\u8a2d\u7acb\u8981\u4ef6\u3068\u6240\u5728\u5730\u306e\u78ba\u8a8d<\/td><td>3\uff5e7\u65e5<\/td><td>\u4e8b\u696d\u5185\u5bb9\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u767b\u8a18\u6b8b\u5b58\u671f\u9593\u3001\u5efa\u7269\u7528\u9014\u3001\u6240\u9577\u306e\u9069\u683c\u6027\u3092\u78ba\u8a8d\u3002<\/td><\/tr><tr><td>2<\/td><td>\u9818\u4e8b\u8a8d\u8a3c\u30fb\u7ffb\u8a33\u30fb\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210<\/td><td>1\uff5e3\u9031\u9593\u4ee5\u4e0a<\/td><td>\u767a\u884c\u56fd\u304a\u3088\u3073\u9818\u4e8b\u8a8d\u8a3c\u514d\u9664\u306e\u6709\u7121\u306b\u3088\u308a\u7570\u306a\u308b\u3002<\/td><\/tr><tr><td>3<\/td><td>\u7701\u7d1a\u306e\u6a29\u9650\u3042\u308b\u6a5f\u95a2\u3078\u7533\u8acb<\/td><td>\u6240\u5728\u5730\u3067\u516c\u8868\u3055\u308c\u305f\u624b\u7d9a\u306b\u3088\u308b<\/td><td>\u901a\u5e38\u306f\u5546\u5de5\u5c40\u307e\u305f\u306f\u7701\u7d1a\u4eba\u6c11\u59d4\u54e1\u4f1a\u304b\u3089\u6307\u5b9a\u3055\u308c\u305f\u6a5f\u95a2\u304c\u51e6\u7406\u3002<\/td><\/tr><tr><td>4<\/td><td>\u8a2d\u7acb\u8a31\u53ef\u8a3c\u306e\u5be9\u67fb<\/td><td>\u6709\u52b9\u306a\u66f8\u985e\u4e00\u5f0f\u53d7\u7406\u5f8c\u3001\u539f\u52477\u55b6\u696d\u65e5<\/td><td>\u88dc\u6b63\u307e\u305f\u306f\u5c02\u9580\u6a5f\u95a2\u3078\u306e\u7167\u4f1a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/td><\/tr><tr><td>5<\/td><td>\u8a31\u53ef\u53d6\u5f97\u5f8c\u306e\u624b\u7d9a<\/td><td>\u7d041\uff5e3\u9031\u9593<\/td><td>\u7a0e\u52d9\u3001\u5370\u7ae0\u3001\u9280\u884c\u3001\u52b4\u52d9\u3001\u770b\u677f\u3001\u6d3b\u52d5\u958b\u59cb\u901a\u77e5\u7b49\u3092\u500b\u5225\u306b\u5b9f\u65bd\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306f\u4e8b\u696d\u8a08\u753b\u306e\u305f\u3081\u306e\u76ee\u5b89\u3067\u3042\u308a\u3001\u884c\u653f\u6a5f\u95a2\u306e\u51e6\u7406\u671f\u9593\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u901a\u5e38\u3001\u5916\u56fd\u66f8\u985e\u306e\u6e96\u5099\u3001\u6240\u5728\u5730\u306e\u78ba\u8a8d\u304a\u3088\u3073\u7533\u8acb\u66f8\u985e\u306e\u88dc\u6b63\u306b\u6700\u3082\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>6. \u8a31\u53ef\u53d6\u5f97\u5f8c\u306b\u884c\u3046\u624b\u7d9a<\/strong><\/h2>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u624b\u7d9a<\/th><th>\u4e3b\u306a\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u7a0e\u52d9\u767b\u9332<\/td><td>\u7a0e\u52d9\u756a\u53f7\u3092\u53d6\u5f97\u3057\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7533\u544a\u305d\u306e\u4ed6\u306e\u7a0e\u52d9\u7fa9\u52d9\u306b\u5bfe\u5fdc\u3002<\/td><\/tr><tr><td>\u5370\u7ae0<\/td><td>\u5916\u56fd\u7d44\u7e54\u306e\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306b\u9069\u7528\u3055\u308c\u308b\u73fe\u884c\u898f\u5b9a\u306b\u5f93\u3063\u3066\u624b\u7d9a\u3002<\/td><\/tr><tr><td>\u9280\u884c\u53e3\u5ea7<\/td><td>\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u904b\u55b6\u8cc7\u91d1\u3092\u53d7\u9818\u3057\u3001\u9069\u6cd5\u306a\u8cbb\u7528\u3092\u652f\u6255\u3046\u5c02\u7528\u53e3\u5ea7\u3092\u958b\u8a2d\u3002\u58f2\u4e0a\u53d7\u9818\u306b\u306f\u4f7f\u7528\u3057\u306a\u3044\u3002<\/td><\/tr><tr><td>\u770b\u677f\u30fb\u6d3b\u52d5\u958b\u59cb\u901a\u77e5<\/td><td>\u8a31\u53ef\u8a3c\u3068\u4e00\u81f4\u3059\u308b\u770b\u677f\u3092\u8a2d\u7f6e\u3057\u3001\u5730\u65b9\u624b\u7d9a\u3067\u5fc5\u8981\u306a\u5834\u5408\u306f\u6d3b\u52d5\u958b\u59cb\u3092\u901a\u77e5\u3002<\/td><\/tr><tr><td>\u52b4\u52d9\u30fb\u5728\u7559<\/td><td>\u96c7\u7528\u5951\u7d04\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u52b4\u50cd\u8a31\u53ef\u307e\u305f\u306f\u514d\u9664\u3001\u67fb\u8a3c\u3001\u5728\u7559\u30ab\u30fc\u30c9\u7b49\u3092\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5b9f\u65bd\u3002<\/td><\/tr><tr><td>\u66f8\u985e\u4fdd\u7ba1<\/td><td>\u8a31\u53ef\u8a3c\u3001\u5916\u56fd\u6cd5\u4eba\u8cc7\u6599\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3001\u5f93\u696d\u54e1\u8cc7\u6599\u3001\u7d4c\u8cbb\u8a3c\u6191\u3001\u59d4\u4efb\u72b6\u3092\u9069\u5207\u306b\u4fdd\u7ba1\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\"><strong>7. \u7a0e\u52d9\u30fb\u52b4\u52d9\u30fb\u5b9a\u671f\u5831\u544a<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">RO\u306f\u4e8b\u696d\u3092\u884c\u3048\u306a\u3044\u305f\u3081\u3001\u901a\u5e38\u3001\u8ca9\u58f2\u6d3b\u52d5\u306b\u4f34\u3046\u6cd5\u4eba\u6240\u5f97\u7a0e\u3084\u58f2\u4e0aVAT\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u300c\u3059\u3079\u3066\u306e\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u5fdc\u3058\u305f\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7533\u544a\u7fa9\u52d9\u306a\u3069\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002  <\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u7fa9\u52d9<\/th><th>\u671f\u9650\u30fb\u5468\u671f<\/th><th>\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u5e74\u6b21\u6d3b\u52d5\u5831\u544a<\/td><td>\u7fcc\u5e741\u670830\u65e5\u307e\u3067<\/td><td>\u524d\u5e74\u306e\u6d3b\u52d5\u3092\u8a31\u53ef\u767a\u7d66\u6a5f\u95a2\u3078\u5831\u544a\u30022\u5e74\u9023\u7d9a\u672a\u63d0\u51fa\u306f\u8a31\u53ef\u53d6\u6d88\u3057\u306e\u6839\u62e0\u3068\u306a\u308a\u5f97\u308b\u3002 <\/td><\/tr><tr><td>\u500b\u4eba\u6240\u5f97\u7a0e<\/td><td>\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u3001\u5e74\u6b21\u78ba\u5b9a\u7533\u544a<\/td><td>RO\u304c\u5f93\u696d\u54e1\u306e\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3002<\/td><\/tr><tr><td>\u5f37\u5236\u793e\u4f1a\u4fdd\u967a<\/td><td>\u52a0\u5165\u5bfe\u8c61\u8005\u304c\u767a\u751f\u3057\u305f\u5f8c\u3001\u793e\u4f1a\u4fdd\u967a\u6cd5\u4e0a\u306e\u671f\u9650\u5185<\/td><td>\u30d9\u30c8\u30ca\u30e0\u4eba\u30fb\u5916\u56fd\u4eba\u305d\u308c\u305e\u308c\u306e\u52a0\u5165\u5bfe\u8c61\u3092\u6b63\u3057\u304f\u78ba\u8a8d\u3002<\/td><\/tr><tr><td>\u52b4\u50cd\u8a31\u53ef\u30fb\u5728\u7559<\/td><td>\u5404\u66f8\u985e\u306e\u6709\u52b9\u671f\u9593\u306b\u3088\u308b<\/td><td>\u671f\u9650\u5207\u308c\u524d\u306b\u66f4\u65b0\u624b\u7d9a\u3092\u884c\u3046\u3002<\/td><\/tr><tr><td>\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4<\/td><td>\u6cd5\u5b9a\u671f\u9650\u5185\u306b\u8a31\u53ef\u8a3c\u5909\u66f4\u624b\u7d9a<\/td><td>\u6240\u5728\u5730\u3001\u5916\u56fd\u6cd5\u4eba\u540d\u3001\u6240\u9577\u3001\u6d3b\u52d5\u5185\u5bb9\u7b49\u306e\u5909\u66f4\u3092\u78ba\u8a8d\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 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class=\"wp-block-paragraph\">\u6d3b\u52d5\u3092\u7d42\u4e86\u3059\u308b\u5834\u5408\u3001\u5916\u56fd\u6cd5\u4eba\u306f\u6a29\u9650\u3042\u308b\u6a5f\u95a2\u3078\u306e\u7d42\u4e86\u624b\u7d9a\u3092\u884c\u3044\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u5951\u7d04\u3001\u9280\u884c\u53e3\u5ea7\u305d\u306e\u4ed6\u306e\u7fa9\u52d9\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u4e8b\u52d9\u6240\u3092\u9589\u9396\u3059\u308b\u3060\u3051\u3067\u306f\u3001\u6cd5\u7684\u306a\u7d42\u4e86\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>9. \u5916\u56fd\u4f01\u696d\u304c\u3088\u304f\u72af\u3059\u30df\u30b9<\/strong><\/h2>\n\n<p 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