{"id":5025,"date":"2024-09-23T12:03:44","date_gmt":"2024-09-23T12:03:44","guid":{"rendered":"https:\/\/mbmlog.com\/?p=5025"},"modified":"2024-09-24T10:15:15","modified_gmt":"2024-09-24T10:15:15","slug":"what-is-vat-number","status":"publish","type":"post","link":"https:\/\/mbmlog.com\/ja\/what-is-vat-number\/","title":{"rendered":"VAT\u756a\u53f7\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f(\u30d9\u30cb\u30a8\u30ac\u30a4\u30c9)"},"content":{"rendered":"<p>\u30d3\u30b8\u30cd\u30b9\u30fb\u30aa\u30fc\u30ca\u30fc\u3068\u3057\u3066\u3001\u5404\u56fd\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5186\u6ed1\u306a\u4e8b\u696d\u904b\u55b6\u3068\u73fe\u5730\u6cd5\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u56fd\u969b\u8ab2\u7a0e\u306e\u91cd\u8981\u306a\u8981\u7d20\u306e\u3072\u3068\u3064\u306f <strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/strong>.\u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u6d77\u5916\u306e\u9867\u5ba2\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u53d6\u5f15\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3042\u306a\u305f\u306f\u304a\u305d\u3089\u304f\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 <strong>VAT\u756a\u53f7<\/strong>.<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001VAT\u756a\u53f7\u3068\u306f\u4f55\u304b\u3001\u306a\u305c\u91cd\u8981\u306a\u306e\u304b\u3001\u305d\u3057\u3066\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u3001VAT\u756a\u53f7\u306e\u78ba\u8a8d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u56fd\u5225\u306eVAT\u7a0e\u7387\u306e\u8a73\u7d30\u306a\u8868\u3068\u3001\u516c\u5f0f\u306eVAT\u78ba\u8a8d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3078\u306e\u30ea\u30f3\u30af\u3082\u63d0\u4f9b\u3057\u307e\u3059\u306e\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u306eVAT\u30b9\u30c6\u30fc\u30bf\u30b9\u3082\u3059\u3050\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VAT\u756a\u53f7\u3068\u306f\uff1f<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">VAT\u306e\u5b9a\u7fa9<\/h4>\n\n\n\n<p><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/strong> \u306f\u3001\u4e16\u754c\u4e2d\u306e\u591a\u304f\u306e\u56fd\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u3067\u3042\u308b\u3002\u751f\u7523\u3068\u6d41\u901a\u306e\u5404\u6bb5\u968e\u3067\u3001\u305d\u306e\u6bb5\u968e\u3067\u306e\u4ed8\u52a0\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u5fb4\u53ce\u3055\u308c\u308b\u3002\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u9867\u5ba2\u306bVAT\u3092\u8acb\u6c42\u3057\u3001\u4e8b\u696d\u95a2\u9023\u306e\u4ed5\u5165\u308c\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u7a0e\u91d1\u304b\u3089VAT\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n\n\n\n<p>A <strong>VAT\u756a\u53f7<\/strong>\u307e\u305f\u306fVAT Identification Number (VATIN)\u306f\u3001VAT\u306e\u76ee\u7684\u3067\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u56fa\u6709\u306e\u8b58\u5225\u5b50\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u4e8b\u696d\u8005\u304c\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u3057\u305fVAT\u306e\u984d\u3092\u8ffd\u8de1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u9069\u6b63\u306a\u7a0e\u984d\u304c\u653f\u5e9c\u306b\u9001\u91d1\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>VAT\u756a\u53f7\u306f\u901a\u5e38\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u5168\u57df\u3092\u542b\u3080VAT\u5236\u5ea6\u306e\u3042\u308b\u56fd\u3067\u4e8b\u696d\u3092\u55b6\u3080\u4f01\u696d\u3084\u3001\u305d\u306e\u4ed6\u4e16\u754c\u4e2d\u306e\u591a\u304f\u306e\u56fd\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u306a\u305cVAT\u756a\u53f7\u304c\u91cd\u8981\u306a\u306e\u304b\uff1f<\/h3>\n\n\n\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u3001VAT\u756a\u53f7\u306f\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u4e0d\u53ef\u6b20\u3067\u3042\u308b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong>:VAT\u306e\u5fb4\u53ce\u3068\u7d0d\u4ed8\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u8acb\u6c42\u66f8\u767a\u884c<\/strong>:\u7279\u306b\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u57df\u5185\u306e\u6d77\u5916\u9867\u5ba2\u5411\u3051\u306e\u8acb\u6c42\u66f8\u306b\u306f\u3001VAT\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>VAT\u9084\u4ed8\u8acb\u6c42<\/strong>:\u4e8b\u696d\u8005\u306f\u3001VAT\u756a\u53f7\u306e\u767b\u9332\u304c\u3042\u308c\u3070\u3001\u4e8b\u696d\u95a2\u9023\u306e\u8cfc\u5165\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305fVAT\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n\n\n\n<li><strong>\u56fd\u969b\u8cbf\u6613<\/strong>:\u591a\u304f\u306e\u56fd\u3067\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u3066\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f15\u3059\u308b\u5834\u5408\u3001VAT\u306e\u767b\u9332\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p>VAT\u5236\u5ea6\u304c\u3042\u308b\u56fd\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3001VAT\u756a\u53f7\u3092\u53d6\u5f97\u3057\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5411\u3051\u305f\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VAT\u756a\u53f7\u306e\u53d6\u5f97\u65b9\u6cd5<\/h3>\n\n\n\n<p>VAT\u756a\u53f7\u306e\u53d6\u5f97\u306f\u3001\u73fe\u5730\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3059\u308b\u7c21\u5358\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002\u30d7\u30ed\u30bb\u30b9\u306f\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306a\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d71\uff1aVAT\u767b\u9332\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306e\u5224\u65ad<\/h4>\n\n\n\n<p>\u5168\u3066\u306e\u4f01\u696d\u304cVAT\u767b\u9332\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u56fd\u3067\u306f\u3001VAT\u767b\u9332\u304c\u5fc5\u9808\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u53ce\u76ca\u307e\u305f\u306f\u4e8b\u696d\u6d3b\u52d5\u306e\u95be\u5024\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u53ce\u76ca\u304c\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001VAT\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u3053\u3046\u3060\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u82f1\u56fd<\/strong>\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c85,000\u30dd\u30f3\u30c9\u3092\u8d85\u3048\u308b\u4f01\u696d\u306f\u3001VAT\u306e\u767b\u9332\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/li>\n\n\n\n<li><strong>EU\u306e\u5834\u5408<\/strong>VAT\u306e\u95be\u5024\u306f\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c35,000\u30e6\u30fc\u30ed\u304b\u3089100,000\u30e6\u30fc\u30ed\u306e\u7bc4\u56f2\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u306bVAT\u767b\u9332\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d7 2: VAT\u767b\u9332\u30d5\u30a9\u30fc\u30e0\u306e\u8a18\u5165<\/h4>\n\n\n\n<p>\u4e8b\u696d\u306bVAT\u767b\u9332\u304c\u5fc5\u8981\u3068\u5224\u65ad\u3057\u305f\u3089\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u306fVAT\u767b\u9332\u30d5\u30a9\u30fc\u30e0\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u901a\u5e38\u3001\u304a\u4f4f\u307e\u3044\u306e\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u540d\u3001\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TIN\uff09\u307e\u305f\u306f\u96c7\u7528\u8005\u756a\u53f7\uff08EIN\uff09\u306a\u3069\u3001\u4e8b\u696d\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d73\uff1a\u767b\u9332\u30d5\u30a9\u30fc\u30e0\u3092\u9001\u4fe1\u3057\u3001\u78ba\u8a8d\u3092\u5f85\u3064<\/h4>\n\n\n\n<p>VAT\u767b\u9332\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u51fa\u5f8c\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u78ba\u8a8d\u3092\u304a\u5f85\u3061\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u624b\u7d9a\u304d\u306b\u306f\u3001\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6570\u65e5\u304b\u3089\u6570\u9031\u9593\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u627f\u8a8d\u3055\u308c\u308b\u3068VAT\u756a\u53f7\u304c\u767a\u884c\u3055\u308c\u3001\u8acb\u6c42\u66f8\u3084\u516c\u7684\u66f8\u985e\u306b\u8a18\u8f09\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VAT\u756a\u53f7\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n\n\n\n<p>VAT\u756a\u53f7\u306e\u691c\u7d22\u307e\u305f\u306f\u78ba\u8a8d\u306f\u3001\u7279\u306b\u56fd\u969b\u7684\u306a\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u53d6\u5f15\u5148\u306e\u6b63\u5f53\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001VAT\u756a\u53f7\u3092\u78ba\u8a8d\u3059\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>\u8acb\u6c42\u66f8\u306e\u30c1\u30a7\u30c3\u30af<\/strong><\/h4>\n\n\n\n<p>VAT\u756a\u53f7\u3092\u898b\u3064\u3051\u308b\u6700\u3082\u7c21\u5358\u306a\u65b9\u6cd5\u306f\u3001\u4f1a\u793e\u304c\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002VAT\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001VAT\u756a\u53f7\u306f\u901a\u5e38\u3001\u4f1a\u793e\u306e\u9023\u7d61\u5148\u60c5\u5831\u306e\u8fd1\u304f\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. <strong>VAT\u767b\u9332\u8a3c\u660e\u66f8<\/strong><\/h4>\n\n\n\n<p>\u3054\u81ea\u8eab\u306e VAT \u756a\u53f7\u3092\u304a\u63a2\u3057\u306e\u5834\u5408\u306f\u3001VAT \u767b\u9332\u624b\u7d9a\u304d\u306e\u5b8c\u4e86\u5f8c\u306b\u5730\u65b9\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u767a\u884c\u3055\u308c\u308b VAT \u767b\u9332\u8a3c\u660e\u66f8\u306b\u305d\u306e\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3. <strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a<\/strong><\/h4>\n\n\n\n<p>VAT\u767b\u9332\u4f01\u696d\u306f\u3001\u5b9a\u671f\u7684\u306bVAT\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3042\u306a\u305f\u306eVAT\u756a\u53f7\u306f\u3001\u5730\u5143\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u305fVAT\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. <strong>\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u554f\u3044\u5408\u308f\u305b<\/strong><\/h4>\n\n\n\n<p>\u8acb\u6c42\u66f8\u3084\u305d\u306e\u4ed6\u306e\u66f8\u985e\u306bVAT\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u304a\u4f4f\u307e\u3044\u306e\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u9023\u7d61\u3057\u3066VAT\u756a\u53f7\u306e\u78ba\u8a8d\u3092\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4f8b\u3048\u3070\u3001\u82f1\u56fd\u3067\u306fHMRC\uff08\u82f1\u56fd\u6b73\u5165\u95a2\u7a0e\u5e81\uff09\u306b\u9023\u7d61\u3067\u304d\u3001EU\u3067\u306fVIES\uff08VAT\u60c5\u5831\u4ea4\u63db\u30b7\u30b9\u30c6\u30e0\uff09\u3092\u5229\u7528\u3057\u3066VAT\u756a\u53f7\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5. <strong>\u30aa\u30f3\u30e9\u30a4\u30f3VAT\u691c\u8a3c\u30c4\u30fc\u30eb\u306e\u5229\u7528<\/strong><\/h4>\n\n\n\n<p>\u307b\u3068\u3093\u3069\u306e\u56fd\u3067\u306f\u3001VAT\u756a\u53f7\u306e\u6709\u52b9\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30aa\u30f3\u30e9\u30a4\u30f3VAT\u78ba\u8a8d\u30c4\u30fc\u30eb\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u3067\u4e8b\u696d\u3092\u55b6\u3080\u4f01\u696d\u306b\u3064\u3044\u3066\u306f <strong>VIES\u30b7\u30b9\u30c6\u30e0<\/strong> \u306f\u3001EU\u306eVAT\u756a\u53f7\u306e\u6709\u52b9\u6027\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u306e\u306b\u4fbf\u5229\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002VAT\u756a\u53f7\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3001\u6709\u52b9\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3001\u4e8b\u696d\u306b\u95a2\u3059\u308b\u8a73\u7d30\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VAT\u756a\u53f7\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>\u30a2\u30e1\u30ea\u30ab\u3067\u306eVAT\u756a\u53f7\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/h4>\n\n\n\n<p>\u7c73\u56fd\u306b\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u5236\u5ea6\u304c\u306a\u3044\u305f\u3081\u3001\u7c73\u56fd\u5185\u306e\u307f\u3067\u4e8b\u696d\u3092\u55b6\u3080\u4f01\u696d\u306fVAT\u756a\u53f7\u3092\u6301\u305f\u306a\u3044\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u7c73\u56fd\u3067\u306f\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u58f2\u4e0a\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u7c73\u56fd\u4f01\u696d\u306b\u306f <strong>\u96c7\u7528\u8005\u756a\u53f7\uff08EIN\uff09<\/strong>\u3053\u308c\u306f\u7d0d\u7a0e\u8005\u756a\u53f7\u3068\u540c\u69d8\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u304c\u3001VAT\u756a\u53f7\u306b\u306f\u76f8\u5f53\u3057\u306a\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. <strong>VAT\u756a\u53f7\u306e\u78ba\u8a8d\u65b9\u6cd5\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/h4>\n\n\n\n<p>VAT\u756a\u53f7\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u6240\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3042\u306a\u305f\u306e <strong>VAT\u767b\u9332\u8a3c\u660e\u66f8<\/strong>\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u3042\u306a\u305f\u306e <strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a<\/strong>VAT\u756a\u53f7\u3092\u542b\u3080\u3002<\/li>\n\n\n\n<li><strong>\u8acb\u6c42\u66f8<\/strong> \u9867\u5ba2\u306b\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/li>\n\n\n\n<li>\u3053\u308c\u3089\u306e\u66f8\u985e\u3067 VAT \u756a\u53f7\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">3. <strong>VAT\u756a\u53f7\u306fEIN\u756a\u53f7\u3068\u540c\u3058\u3067\u3059\u304b\uff1f<\/strong><\/h4>\n\n\n\n<p>\u3044\u3044\u3048\u3001VAT\u756a\u53f7\u306f\u3001VAT\u756a\u53f7\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002 <strong>\u96c7\u7528\u8005\u756a\u53f7\uff08EIN\uff09<\/strong>.VAT\u756a\u53f7\u306f\u3001VAT\u5236\u5ea6\u306e\u3042\u308b\u56fd\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u76ee\u7684\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002EIN\u756a\u53f7\u306f\u3001\u7c73\u56fd\u3067\u306f\u9023\u90a6\u7a0e\u6cd5\u4e0a\u3001\u4f01\u696d\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u304c\u3001VAT\u3068\u306f\u7121\u95a2\u4fc2\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. <strong>VAT\u756a\u53f7\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/strong><\/h4>\n\n\n\n<p>VAT\u756a\u53f7\u304c\u306a\u304f\u3066\u3082\u3001VAT\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u56fd\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002VAT\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u767b\u9332\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u7f70\u91d1\u3084\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002VAT\u756a\u53f7\u306e\u53d6\u5f97\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u901a\u5e38\u901a\u308a\u4e8b\u696d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u56fd\u306e\u7a0e\u6cd5\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56fd\u5225VAT\u7a0e\u7387\u3068VAT\u691c\u8a3c\u30ea\u30f3\u30af<\/h3>\n\n\n\n<p>\u4ee5\u4e0b\u306f\u3001\u56fd\u5225\u306eVAT\u7a0e\u7387\u306e\u8a73\u7d30\u306a\u8868\u3068\u3001VAT\u756a\u53f7\u3092\u78ba\u8a8d\u3067\u304d\u308b\u516c\u5f0fVAT\u78ba\u8a8d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3078\u306e\u30ea\u30f3\u30af\u3067\u3059\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u56fd\u540d<\/strong><\/th><th><strong>\u6a19\u6e96VAT\u7a0e\u7387<\/strong><\/th><th><strong>VAT\u8efd\u6e1b\u7a0e\u7387<\/strong><\/th><th><strong>VAT\u691c\u8a3c\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u30c9\u30a4\u30c4<\/td><td>19%<\/td><td>7%<\/td><td><a href=\"https:\/\/www.bzst.de\" target=\"_blank\" rel=\"noopener\">\u30c9\u30a4\u30c4VAT\u30dd\u30fc\u30bf\u30eb<\/a><\/td><\/tr><tr><td>\u30a4\u30ae\u30ea\u30b9<\/td><td>20%<\/td><td>5%<\/td><td><a>\u82f1\u56fdHMRC VAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30d5\u30e9\u30f3\u30b9<\/td><td>20%<\/td><td>10%, 5.5%, 2.1%<\/td><td><a>\u30d5\u30e9\u30f3\u30b9VAT\u30dd\u30fc\u30bf\u30eb<\/a><\/td><\/tr><tr><td>\u30b9\u30da\u30a4\u30f3<\/td><td>21%<\/td><td>10%, 4%<\/td><td><a href=\"https:\/\/www.agenciatributaria.es\" target=\"_blank\" rel=\"noopener\">\u30b9\u30da\u30a4\u30f3\u306eVAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30a4\u30bf\u30ea\u30a2<\/td><td>22%<\/td><td>10%, 5%, 4%<\/td><td><a href=\"https:\/\/www.agenziaentrate.gov.it\" target=\"_blank\" rel=\"noopener\">\u30a4\u30bf\u30ea\u30a2VAT\u30dd\u30fc\u30bf\u30eb<\/a><\/td><\/tr><tr><td>\u30aa\u30e9\u30f3\u30c0<\/td><td>21%<\/td><td>9%<\/td><td><a href=\"https:\/\/www.belastingdienst.nl\" target=\"_blank\" rel=\"noopener\">\u30aa\u30e9\u30f3\u30c0\u306eVAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3<\/td><td>25%<\/td><td>12%, 6%<\/td><td><a href=\"https:\/\/www.skatteverket.se\" target=\"_blank\" rel=\"noopener\">\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u306eVAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30c7\u30f3\u30de\u30fc\u30af<\/td><td>25%<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td><a href=\"https:\/\/www.skat.dk\" target=\"_blank\" rel=\"noopener\">\u30c7\u30f3\u30de\u30fc\u30af\u306eVAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30d9\u30eb\u30ae\u30fc<\/td><td>21%<\/td><td>12%, 6%<\/td><td><a>\u30d9\u30eb\u30ae\u30fcVAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30dd\u30fc\u30e9\u30f3\u30c9<\/td><td>23%<\/td><td>8%, 5%<\/td><td><a href=\"https:\/\/www.podatki.gov.pl\" target=\"_blank\" rel=\"noopener\">\u30dd\u30fc\u30e9\u30f3\u30c9VAT\u30dd\u30fc\u30bf\u30eb<\/a><\/td><\/tr><tr><td>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<\/td><td>10%<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td><a href=\"https:\/\/www.abr.gov.au\" target=\"_blank\" rel=\"noopener\">\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306eVAT\uff08GST\uff09\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u65e5\u672c<\/td><td>10%<\/td><td>8%<\/td><td><a>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u60c5\u5831<\/a><\/td><\/tr><tr><td>\u30ab\u30ca\u30c0<\/td><td>\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td><a href=\"https:\/\/www.canada.ca\" target=\"_blank\" rel=\"noopener\">\u30ab\u30ca\u30c0GST\/HST\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u30d6\u30e9\u30b8\u30eb<\/td><td>\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td><a>\u30d6\u30e9\u30b8\u30ebVAT\u60c5\u5831<\/a><\/td><\/tr><tr><td>\u5357\u30a2\u30d5\u30ea\u30ab<\/td><td>15%<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td><a href=\"https:\/\/www.sars.gov.za\" target=\"_blank\" rel=\"noopener\">\u5357\u30a2\u30d5\u30ea\u30abVAT\u30dd\u30fc\u30bf\u30eb<\/a><\/td><\/tr><tr><td>\u30a4\u30f3\u30c9<\/td><td>\u7570\u306a\u308b\uff08GST\uff09<\/td><td>5%, 12%, 18%, 28%<\/td><td><a href=\"https:\/\/www.gst.gov.in\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30c9GST\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><tr><td>\u4e2d\u56fd<\/td><td>13%<\/td><td>9%, 6%<\/td><td><a href=\"https:\/\/www.chinatax.gov.cn\" target=\"_blank\" rel=\"noopener\">\u4e2d\u56fdVAT\u60c5\u5831<\/a><\/td><\/tr><tr><td>\u30e1\u30ad\u30b7\u30b3<\/td><td>16%<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td><a>\u30e1\u30ad\u30b7\u30b3VAT\u60c5\u5831<\/a><\/td><\/tr><tr><td>\u30a2\u30eb\u30bc\u30f3\u30c1\u30f3<\/td><td>21%<\/td><td>10.5%<\/td><td><a>\u30a2\u30eb\u30bc\u30f3\u30c1\u30f3VAT\u30dd\u30fc\u30bf\u30eb<\/a><\/td><\/tr><tr><td>\u30ce\u30eb\u30a6\u30a7\u30fc<\/td><td>25%<\/td><td>12%, 15%<\/td><td><a href=\"https:\/\/www.skatteetaten.no\" target=\"_blank\" rel=\"noopener\">\u30ce\u30eb\u30a6\u30a7\u30fc\u306eVAT\u30c1\u30a7\u30c3\u30af<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u8868\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u56fd\u3067\u9069\u7528\u3055\u308c\u308bVAT\u7a0e\u7387\u3092\u3059\u3070\u3084\u304f\u691c\u7d22\u3057\u3001\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u653f\u5e9c\u306e\u516c\u5f0f\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u4f7f\u7528\u3057\u3066VAT\u756a\u53f7\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d50\u8ad6<\/h3>\n\n\n\n<p>VAT\u306e\u5f79\u5272\u3068VAT\u756a\u53f7\u306e\u53d6\u5f97\u30fb\u78ba\u8a8d\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u56fd\u969b\u8cbf\u6613\u306b\u643a\u308f\u308b\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u63d0\u4f9b\u3057\u305f\u60c5\u5831\u306b\u3088\u308a\u3001VAT\u756a\u53f7\u306e\u53d6\u5f97\u65b9\u6cd5\u3001VAT\u756a\u53f7\u306e\u5165\u624b\u5148\u3001\u4ed6\u306e\u4f01\u696d\u306eVAT\u756a\u53f7\u306e\u78ba\u8a8d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u660e\u78ba\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u306f\u305a\u3067\u3059\u3002\u4e0a\u8a18\u306e\u30ea\u30f3\u30af\u306b\u3042\u308b\u691c\u8a3c\u30c4\u30fc\u30eb\u3092\u4f7f\u7528\u3057\u3066\u3001\u8cb4\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u53d6\u5f15\u304c\u73fe\u5730\u306eVAT\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306f\u3001\u4e16\u754c\u306e\u591a\u304f\u306e\u56fd\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u3067\u3042\u308b\u3002\u751f\u7523\u3068\u6d41\u901a\u306e\u5404\u6bb5\u968e\u3067\u3001\u305d\u306e\u6bb5\u968e\u3067\u306e\u4ed8\u52a0\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u5fb4\u53ce\u3055\u308c\u308b\u3002 <\/p>","protected":false},"author":1,"featured_media":5278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-5025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-basic-knowledge"],"_links":{"self":[{"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/posts\/5025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/comments?post=5025"}],"version-history":[{"count":6,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/posts\/5025\/revisions"}],"predecessor-version":[{"id":5289,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/posts\/5025\/revisions\/5289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/media\/5278"}],"wp:attachment":[{"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/media?parent=5025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/categories?post=5025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mbmlog.com\/ja\/wp-json\/wp\/v2\/tags?post=5025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}