{"id":19678,"date":"2026-01-19T14:24:50","date_gmt":"2026-01-19T07:24:50","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/ja\/?post_type=japan-news&#038;p=19678"},"modified":"2026-01-19T22:38:55","modified_gmt":"2026-01-19T15:38:55","slug":"2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81","status":"publish","type":"japan-news","link":"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/","title":{"rendered":"2025\u5e74 \u4e3b\u8981\u6cd5\u898f\u5236\u306e\u6982\u8981"},"content":{"rendered":"\n<p>2025\u5e74\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u5236\u5ea6\u306b\u3068\u3063\u3066\u3001\u91cd\u8981\u306a\u5909\u9769\u3092\u4f34\u3046\u6b74\u53f2\u7684\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306b\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u304a\u3088\u3073\u4fdd\u967a\u898f\u5236\u306b\u95a2\u3059\u308b\u6ce8\u76ee\u3059\u3079\u304d\u6700\u65b0\u60c5\u5831\u3092\u8981\u7d04\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/wp-content\/uploads\/2026\/01\/2025\u5e74-\u4e3b\u8981\u6cd5\u898f\u5236\u306e\u6982\u8981-Crowe-Vietnam.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30d5\u30a9\u30b0\u30e9\u30d5\u30a3\u30c3\u30af\u3092\u95b2\u89a7\u30fb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002d62;color:#002d62\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002d62;color:#002d62\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#I-%E7%A8%8E%E5%8B%99%E9%96%A2%E9%80%A3%E3%81%AE%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\" >I. \u7a0e\u52d9\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#1-%E6%B3%95%E4%BA%BA%E7%A8%8E%EF%BC%88CIT%EF%BC%89\" >1. \u6cd5\u4eba\u7a0e\uff08CIT\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#2-%E9%96%A2%E9%80%A3%E5%BD%93%E4%BA%8B%E8%80%85%E5%8F%96%E5%BC%95%EF%BC%88RPT%EF%BC%89%E3%82%92%E6%9C%89%E3%81%99%E3%82%8B%E4%BC%81%E6%A5%AD%E3%81%AE%E7%A8%8E%E5%8B%99%E7%AE%A1%E7%90%86\" >2. \u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\uff08RPT\uff09\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u7a0e\u52d9\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#3-%E3%82%B0%E3%83%AD%E3%83%BC%E3%83%90%E3%83%AB%E3%83%BB%E3%83%9F%E3%83%8B%E3%83%9E%E3%83%A0%E8%AA%B2%E7%A8%8E%EF%BC%88OECD-%E7%AC%AC2%E3%81%AE%E6%9F%B1%EF%BC%89\" >3. \u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08OECD \u7b2c2\u306e\u67f1\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#4-%E5%80%8B%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E%EF%BC%88PIT%EF%BC%89\" >4. \u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#5-%E4%BB%98%E5%8A%A0%E4%BE%A1%E5%80%A4%E7%A8%8E%EF%BC%88VAT%EF%BC%89\" >5. \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#6-%E9%9B%BB%E5%AD%90%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%8A%E3%82%88%E3%81%B3%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E7%A8%8E%E5%8B%99%E7%AE%A1%E7%90%86\" >6. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#7-%E7%A8%8E%E5%8B%99%E3%81%8A%E3%82%88%E3%81%B3%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E8%A1%8C%E6%94%BF%E5%87%A6%E7%BD%B0%EF%BC%88%E6%94%B9%E6%AD%A3%E3%83%BB%E8%A3%9C%E8%B6%B3%EF%BC%89\" >7. \u7a0e\u52d9\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u884c\u653f\u51e6\u7f70\uff08\u6539\u6b63\u30fb\u88dc\u8db3\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#8-%E8%BC%B8%E5%87%BA%E5%85%A5%E9%96%A2%E7%A8%8E\" >8. \u8f38\u51fa\u5165\u95a2\u7a0e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#9-%E7%89%B9%E5%88%A5%E6%B6%88%E8%B2%BB%E7%A8%8E%EF%BC%88SCT%EF%BC%89\" >9. \u7279\u5225\u6d88\u8cbb\u7a0e\uff08SCT\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#10-%E7%92%B0%E5%A2%83%E4%BF%9D%E8%AD%B7%E7%A8%8E%E3%81%8A%E3%82%88%E3%81%B3%E7%82%AD%E7%B4%A0%E3%83%A1%E3%82%AB%E3%83%8B%E3%82%BA%E3%83%A0\" >10. \u74b0\u5883\u4fdd\u8b77\u7a0e\u304a\u3088\u3073\u70ad\u7d20\u30e1\u30ab\u30cb\u30ba\u30e0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#II-%E4%BC%9A%E8%A8%88%E3%83%BB%E7%9B%A3%E6%9F%BB%E9%96%A2%E9%80%A3%E3%81%AE%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\" >II. \u4f1a\u8a08\u30fb\u76e3\u67fb\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#1-%E9%80%9A%E9%81%94992025TT-BTC%E5%8F%B7%EF%BC%9A%E4%BC%81%E6%A5%AD%E4%BC%9A%E8%A8%88%E5%88%B6%E5%BA%A6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E8%A6%8F%E5%AE%9A\" >1. \u901a\u905499\/2025\/TT-BTC\u53f7\uff1a\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#2-2025%E5%B9%B4%E3%81%AB%E7%9B%A3%E6%9F%BB%E3%81%8C%E7%BE%A9%E5%8B%99%E4%BB%98%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B%E5%AF%BE%E8%B1%A1%E3%81%AE%E8%BF%BD%E5%8A%A0\" >2. 2025\u5e74\u306b\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u5bfe\u8c61\u306e\u8ffd\u52a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#III-%E8%B3%83%E9%87%91%E3%83%BB%E5%8A%B4%E5%83%8D%E3%83%BB%E4%BF%9D%E9%99%BA%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\" >III. \u8cc3\u91d1\u30fb\u52b4\u50cd\u30fb\u4fdd\u967a\u306b\u95a2\u3059\u308b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#1-2024%E5%B9%B4%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%99%BA%E6%B3%95\" >1. 2024\u5e74\u793e\u4f1a\u4fdd\u967a\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#2-2026%E5%B9%B4%E3%81%8B%E3%82%89%E3%81%AE%E5%9C%B0%E5%9F%9F%E5%88%A5%E6%9C%80%E4%BD%8E%E8%B3%83%E9%87%91%E3%81%AE%E5%BC%95%E3%81%8D%E4%B8%8A%E3%81%92\" >2. 2026\u5e74\u304b\u3089\u306e\u5730\u57df\u5225\u6700\u4f4e\u8cc3\u91d1\u306e\u5f15\u304d\u4e0a\u3052<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#3-%E9%9B%BB%E5%AD%90%E5%8A%B4%E5%83%8D%E5%A5%91%E7%B4%84%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%94%BF%E4%BB%A4337%E5%8F%B7\" >3. \u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u306b\u95a2\u3059\u308b\u653f\u4ee4337\u53f7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#IV-%E6%B3%95%E5%8B%99%E9%96%A2%E9%80%A3%E3%81%AE%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\" >IV. \u6cd5\u52d9\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#1-%E4%BC%81%E6%A5%AD%E6%B3%95%EF%BC%88%E6%B3%95%E5%BE%8B%E7%AC%AC762025QH15%E5%8F%B7%E3%81%AB%E3%82%88%E3%82%8A%E6%94%B9%E6%AD%A3%EF%BC%89\" >1. \u4f01\u696d\u6cd5\uff08\u6cd5\u5f8b\u7b2c76\/2025\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#2-%E6%8A%95%E8%B3%87%E6%B3%95%EF%BC%88%E6%B3%95%E5%BE%8B%E7%AC%AC1432025QH15%E5%8F%B7%EF%BC%89\" >2. \u6295\u8cc7\u6cd5\uff08\u6cd5\u5f8b\u7b2c143\/2025\/QH15\u53f7\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#3-%E3%83%8F%E3%82%A4%E3%83%86%E3%82%AF%E6%B3%95%EF%BC%88%E6%B3%95%E5%BE%8B%E7%AC%AC1332025QH15%E5%8F%B7%EF%BC%89\" >3. \u30cf\u30a4\u30c6\u30af\u6cd5\uff08\u6cd5\u5f8b\u7b2c133\/2025\/QH15\u53f7\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#V-%E3%81%9D%E3%81%AE%E4%BB%96%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE%E3%81%8A%E3%82%88%E3%81%B3%E9%96%A2%E9%80%A3%E6%94%BF%E7%AD%96\" >V. \u305d\u306e\u4ed6\u306e\u512a\u9047\u63aa\u7f6e\u304a\u3088\u3073\u95a2\u9023\u653f\u7b56<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#1-%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E6%8A%80%E8%A1%93%E7%94%A3%E6%A5%AD%E3%81%B8%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE%EF%BC%882026%E5%B9%B4%E3%82%88%E3%82%8A%EF%BC%89\" >1. \u30c7\u30b8\u30bf\u30eb\u6280\u8853\u7523\u696d\u3078\u306e\u512a\u9047\u63aa\u7f6e\uff082026\u5e74\u3088\u308a\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#2-%E7%92%B0%E5%A2%83%E3%81%8A%E3%82%88%E3%81%B3%E6%8C%81%E7%B6%9A%E5%8F%AF%E8%83%BD%E3%81%AA%E9%96%8B%E7%99%BA%E3%81%B8%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\" >2. \u74b0\u5883\u304a\u3088\u3073\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3078\u306e\u512a\u9047\u63aa\u7f6e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#3-%E5%9B%BD%E9%9A%9B%E9%87%91%E8%9E%8D%E3%82%BB%E3%83%B3%E3%82%BF%E3%83%BC%EF%BC%88IFC%EF%BC%89%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\" >3. \u56fd\u969b\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\uff08IFC\uff09\u306b\u304a\u3051\u308b\u512a\u9047\u63aa\u7f6e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#4-%E3%82%A4%E3%83%8E%E3%83%99%E3%83%BC%E3%82%B7%E3%83%A7%E3%83%B3%E3%81%8A%E3%82%88%E3%81%B3R-D%E6%B4%BB%E5%8B%95%E3%81%B8%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\" >4. \u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u304a\u3088\u3073R&amp;D\u6d3b\u52d5\u3078\u306e\u512a\u9047\u63aa\u7f6e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#5-%E3%82%B0%E3%83%AA%E3%83%BC%E3%83%B3%E3%82%BF%E3%82%AF%E3%82%BD%E3%83%8E%E3%83%9F%E3%83%BC%EF%BC%88%E7%B7%91%E3%81%AE%E5%88%86%E9%A1%9E%EF%BC%89%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\" >5. \u30b0\u30ea\u30fc\u30f3\u30bf\u30af\u30bd\u30ce\u30df\u30fc\uff08\u7dd1\u306e\u5206\u985e\uff09\u512a\u9047\u63aa\u7f6e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#VI-2025%E4%BC%9A%E8%A8%88%E5%B9%B4%E5%BA%A6%E4%BB%A5%E9%99%8D%E3%81%AE%E4%B8%BB%E8%A6%81%E3%81%AA%E7%95%99%E6%84%8F%E4%BA%8B%E9%A0%85\" >VI. 2025\u4f1a\u8a08\u5e74\u5ea6\u4ee5\u964d\u306e\u4e3b\u8981\u306a\u7559\u610f\u4e8b\u9805<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#1-%E6%B3%95%E4%BA%BA%E7%A8%8E%EF%BC%88CIT%EF%BC%89%E6%A7%8B%E9%80%A0%E5%85%A8%E4%BD%93%E3%81%AE%E8%A6%8B%E7%9B%B4%E3%81%97\" >1. \u6cd5\u4eba\u7a0e\uff08CIT\uff09\u69cb\u9020\u5168\u4f53\u306e\u898b\u76f4\u3057<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#2-2026%E5%B9%B4%E6%9C%AB%E3%81%BE%E3%81%A7%E3%81%AEVAT-8%E9%81%A9%E7%94%A8%E3%80%8C%E6%9C%9F%E9%96%93%E3%80%8D%E3%81%AE%E6%B4%BB%E7%94%A8\" >2. 2026\u5e74\u672b\u307e\u3067\u306eVAT 8%\u9069\u7528\u300c\u671f\u9593\u300d\u306e\u6d3b\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#3-%E7%A8%8E%E5%8B%99%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E5%8C%96%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E3%81%AE%E6%A8%99%E6%BA%96%E5%8C%96\" >3. \u7a0e\u52d9\u30c7\u30b8\u30bf\u30eb\u5316\u30b7\u30b9\u30c6\u30e0\u306e\u6a19\u6e96\u5316<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#4-%E9%A3%B2%E6%96%99%E3%80%81F-B%E3%80%81%E7%89%A9%E6%B5%81%E3%80%81%E3%81%8A%E3%82%88%E3%81%B3%E9%87%8D%E5%B7%A5%E6%A5%AD%E3%81%B8%E3%81%AE%E5%BD%B1%E9%9F%BF\" >4. \u98f2\u6599\u3001F&amp;B\u3001\u7269\u6d41\u3001\u304a\u3088\u3073\u91cd\u5de5\u696d\u3078\u306e\u5f71\u97ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#6-%E4%BA%BA%E4%BA%8B%E3%81%8A%E3%82%88%E3%81%B3%E5%80%8B%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E%EF%BC%88PIT%EF%BC%89\" >6. \u4eba\u4e8b\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#7-%E7%B5%8C%E9%81%8E%E6%8E%AA%E7%BD%AE%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%B3%A8%E8%A8%98%EF%BC%88%E6%97%A7%E6%B3%95%E5%AF%BE%E6%96%B0%E6%B3%95%EF%BC%89\" >7. \u7d4c\u904e\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u6ce8\u8a18\uff08\u65e7\u6cd5\u5bfe\u65b0\u6cd5\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4-%e4%b8%bb%e8%a6%81%e6%b3%95%e8%a6%8f%e5%88%b6%e3%81%ae%e6%a6%82%e8%a6%81\/#8-%E4%BC%9A%E8%A8%88%E3%83%BB%E6%96%87%E6%9B%B8%E5%8C%96%E3%83%BBERP%E3%81%AE%E3%83%AC%E3%83%93%E3%83%A5%E3%83%BC\" >8. \u4f1a\u8a08\u30fb\u6587\u66f8\u5316\u30fbERP\u306e\u30ec\u30d3\u30e5\u30fc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"I-%E7%A8%8E%E5%8B%99%E9%96%A2%E9%80%A3%E3%81%AE%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\"><\/span>I. \u7a0e\u52d9\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1-%E6%B3%95%E4%BA%BA%E7%A8%8E%EF%BC%88CIT%EF%BC%89\"><\/span>1. \u6cd5\u4eba\u7a0e\uff08CIT\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8d8a\u5883E\u30b3\u30de\u30fc\u30b9\u8ab2\u7a0e\u7ba1\u7406\u306e\u53b3\u683c\u5316\u304a\u3088\u3073\u30b0\u30ea\u30fc\u30f3\u512a\u9047\u63aa\u7f6e\u306e\u300c\u6cd5\u5236\u5316\u300d<\/p>\n<h4>1.1. \u4e3b\u306a\u6cd5\u7684\u6587\u66f8<\/h4>\n<ul>\n<li><strong>\u6587\u66f8<\/strong>\uff1a 2025\u5e74\u534a\u3070\u306b\u56fd\u4f1a\u3067\u53ef\u6c7a\u3055\u308c\u305f\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\uff08\u6cd5\u5f8b\u7b2c76\/2025\/QH15\u53f7\uff09\u3001\u304a\u3088\u30732025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u3092\u6307\u5c0e\u3059\u308b\u653f\u4ee4320\/2025\/ND-CP\u3002<\/li>\n<li><strong>\u52b9\u529b\u767a\u751f<\/strong>\uff1a \u4f01\u696d\u306f\u3001\u653f\u4ee4320\u53f7\u306b\u57fa\u3065\u304f\u58f2\u4e0a\u3001\u8cbb\u7528\u3001\u7a0e\u5236\u512a\u9047\u3001\u514d\u7a0e\u3001\u6e1b\u7a0e\u3001\u304a\u3088\u3073\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u958b\u59cb\u65e5\u306b\u3064\u3044\u3066\u3001\u300c2025\u5e74\u8ab2\u7a0e\u671f\u9593\u306e\u958b\u59cb\u65e5\u300d\u307e\u305f\u306f\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u767a\u52b9\u65e5\uff082025\u5e7410\u67081\u65e5\uff09\u300d\u3042\u308b\u3044\u306f\u300c\u653f\u4ee4320\u53f7\u306e\u767a\u52b9\u65e5\uff082025\u5e7412\u670815\u65e5\uff09\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>1.2. \u4e3b\u306a\u5909\u66f4\u70b9<\/h4>\n<p><strong>\u25bc \u6cd5\u4eba\u7a0e\u7387<\/strong><\/p>\n<ul>\n<li>\u6a19\u6e96\u7a0e\u7387\u306f 20% \u3067\u3059\uff08\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u304a\u3088\u3073\u4ee5\u4e0b\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3092\u9664\u304f\uff09\u3002<\/li>\n<li>15%\uff1a \u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u304c 30\u5104VND\u4ee5\u4e0b \u306e\u4f01\u696d\u306b\u9069\u7528\u3002<\/li>\n<li>17%\uff1a \u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u304c 30\u5104VND\u8d85 \uff5e 500\u5104VND\u4ee5\u4e0b \u306e\u4f01\u696d\u306b\u9069\u7528\u3002<\/li>\n<\/ul>\n<p><strong>\u6ce8\u8a18<\/strong>\uff1a \u672c\u6761\u306b\u898f\u5b9a\u3055\u308c\u308b15%\u304a\u3088\u307317%\u306e\u7a0e\u7387\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u3067\u3042\u308a\u3001\u304b\u3064\u5b50\u4f1a\u793e\u307e\u305f\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u3092\u6709\u3059\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u306b\u3042\u308b\u4f01\u696d\u304c\u653f\u4ee4\u7b2c320\/2025\/ND-CP\u53f7\u7b2c11\u6761\u7b2c2\u9805\u304a\u3088\u3073\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u7a0e\u7387\u306e\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3067\u306a\u3044\u5834\u5408\u3001\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u25bc \u975e\u8ab2\u7a0e\u6240\u5f97<\/strong><\/p>\n<ul>\n<li>\u8fb2\u6797\u6c34\u7523\u30fb\u88fd\u5869\u696d\u304b\u3089\u306e\u6240\u5f97\u3002<\/li>\n<li>\u6280\u8853\u79fb\u8ee2\u304b\u3089\u306e\u6240\u5f97\uff08\u8b72\u53d7\u4eba\u3001\u6280\u8853\u306e\u7a2e\u985e\u3001\u8a3c\u6191\u66f8\u985e\u306a\u3069\u3001\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6280\u8853\u79fb\u8ee2\u6240\u5f97\u3092\u6c7a\u5b9a\u3059\u308b\u70ba\u306e\u8a73\u7d30\u306a\u6761\u4ef6\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\uff09\u3002<\/li>\n<li>\u300c\u30b0\u30ea\u30fc\u30f3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u300d\u5546\u54c1\u304a\u3088\u3073\u74b0\u5883\u95a2\u9023\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u306f\u3001\u653f\u4ee4320\u53f7\u306b\u898f\u5b9a\u3055\u308c\u305f\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\uff08CIT\uff09\u514d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u653f\u5e9c\u306e\u6295\u8cc7\u652f\u63f4\u57fa\u91d1\u304b\u3089\u306e\u6240\u5f97\u306f \u6cd5\u4eba\u7a0e\u306e\u514d\u7a0e\u5bfe\u8c61 \u3067\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u25bc \u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u8cbb\u7528<\/strong><\/p>\n<ul>\n<li>\u652f\u6255\u6761\u4ef6\u307e\u305f\u306f\u5c02\u9580\u6cd5\u306b\u57fa\u3065\u304f\u6cd5\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u8cbb\u7528\u3002<\/li>\n<li>\u975e\u73fe\u91d1\u6c7a\u6e08\u306e\u57fa\u6e96\u984d\uff1a 500\u4e07VND\u3092\u8d85\u3048\u308b\u652f\u6255\u3044\u306f\u3001\u653f\u4ee4320\u53f7\u306e\u767a\u52b9\u65e5\u4ee5\u964d\u3001\u975e\u73fe\u91d1\u6c7a\u6e08\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u672c\u898f\u5b9a\u306f2025\u5e74\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u9061\u53ca\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>\u5f53\u671f\u306e\u58f2\u4e0a\u306b\u307e\u3060\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u751f\u7523\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u8cc7\u3059\u308b\u7279\u5b9a\u306e\u8cbb\u7528\u306f\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3067\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u4f8b\uff1a \u7a7a\u5ba4\u671f\u9593\u4e2d\u306e\u8cc3\u501f\u8cc7\u7523\u8cbb\u7528\u3078\u306e\u6e1b\u4fa1\u511f\u5374\u914d\u8ce6\u3001\u4f01\u696d\u30fb\u652f\u5e97\u30fb\u5f93\u5c5e\u5358\u4f4d\u30fb\u4e8b\u696d\u62e0\u70b9\u306e\u8a2d\u7acb\u8cbb\u7528\u3001\u8ca9\u58f2\u524d\u306e\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u304a\u3088\u3073\u7d39\u4ecb\u8cbb\u7528\u3001\u81ea\u7136\u306a\u751f\u5316\u5b66\u7684\u5909\u5316\u306b\u3088\u308a\u640d\u50b7\u3057\u305f\u5728\u5eab\u306e\u5ec3\u68c4\u8cbb\u7528\u3001\u640d\u50b7\u307e\u305f\u306f\u4e0d\u8981\u3068\u306a\u3063\u305f\u8cc7\u7523\u306e\u5ec3\u68c4\u8cbb\u7528\u3001\u52a0\u5de5\u30fb\u751f\u7523\u4e2d\u306b\u767a\u751f\u3057\u305f\u30b9\u30af\u30e9\u30c3\u30d7\u30fb\u5ec3\u68c4\u7269\u306e\u51e6\u7406\u8cbb\u7528\u306a\u3069\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u25bc \u6cd5\u4eba\u7a0e\u512a\u9047\u63aa\u7f6e<\/strong><\/p>\n<ul>\n<li>\u62e1\u5f35\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08\u65e2\u5b58\u306e\u4e8b\u696d\u898f\u6a21\u3092\u62e1\u5927\u3059\u308b\u70ba\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff09\u306f\u3001\u4ee5\u4e0b\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u306e\u5897\u52a0\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u512a\u9047\u5206\u91ce\u306b\u8a72\u5f53\u3059\u308b\u62e1\u5f35\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a 400\u5104VND\u4ee5\u4e0a<\/li>\n<li>\u56f0\u96e3\u5730\u57df\u307e\u305f\u306f\u7279\u5225\u56f0\u96e3\u306a\u793e\u4f1a\u7d4c\u6e08\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u62e1\u5f35\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a 200\u5104VND\u4ee5\u4e0a<\/li>\n<\/ul>\n<\/li>\n<li>\u6cd5\u4eba\u7a0e\u306e\u514d\u7a0e\u30fb\u6e1b\u7a0e\u671f\u9593\u306f\u3001\u4e00\u822c\u7684\u306b\u62e1\u5f35\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u6295\u8cc7\u984d\u306e\u6255\u3044\u8fbc\u307f\u3092\u5b8c\u4e86\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u8d77\u7b97\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6295\u8cc7\u984d\u306e\u6255\u3044\u8fbc\u307f\u5b8c\u4e86\u5f8c4\u5e74\u4ee5\u5185\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u8d77\u7b97\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/li>\n<li>\u901a\u5e38\u306e\u5de5\u696d\u56e3\u5730\u306b\u304a\u3051\u308b\u62e1\u5f35\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u3082\u306f\u3084\u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4><strong>1.3. \u7d4c\u904e\u63aa\u7f6e\u304a\u3088\u3073\u7e70\u8d8a\u6b20\u640d\u91d1<\/strong><\/h4>\n<ul>\n<li><strong>\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u65bd\u884c\u65e5\u524d\u306b\u627f\u8a8d\u3055\u308c\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u65bd\u884c\u65e5\u524d\u306b\u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u65bd\u884c\u65e5\u6642\u70b9\u3067\u305d\u306e\u512a\u9047\u671f\u9593\u5185\u306b\u3042\u308b\u65b0\u898f\u6295\u8cc7\u307e\u305f\u306f\u62e1\u5f35\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002\n<ul style=\"list-style-type: square;\">\n<li>\u6539\u6b63\u524d\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u512a\u9047\u63aa\u7f6e\u3092\u3001\u512a\u9047\u671f\u9593\u306e\u6e80\u4e86\u65e5\u307e\u3067\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li>\u307e\u305f\u306f\u30012025\u5e74\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u3001\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u6cd5\u304a\u3088\u3073\u95a2\u9023\u653f\u4ee4\u306b\u57fa\u3065\u304f\u3001\u3088\u308a\u6709\u5229\u306a\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u53d6\u308a\u6271\u3044\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>\u653f\u4ee4\u767a\u52b9\u524d\u306b\u767a\u751f\u3057\u305f\u640d\u5931\uff08\u4e0d\u52d5\u7523\u6d3b\u52d5\u304a\u3088\u3073\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8b72\u6e21\u304b\u3089\u306e\u640d\u5931\u3092\u542b\u3080\uff09\u306f\u3001\u6cd5\u5b9a\u306e\u7e70\u8d8a\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u3001\u7fcc\u5e74\u4ee5\u964d\u3078\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3067\u3059\u3002\u6539\u6b63\u524d\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u653f\u4ee4\u306e\u767a\u52b9\u524d\u306b\u767a\u751f\u3057\u305f\u6b20\u640d\u91d1\uff08\u4e0d\u52d5\u7523\u8b72\u6e21\u304a\u3088\u3073\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8b72\u6e21\u304b\u3089\u751f\u3058\u305f\u6b20\u640d\u91d1\u3092\u542b\u3080\uff09\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u5b9a\u3081\u308b\u7e70\u8d8a\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u3078\u306e\u7e70\u308a\u8d8a\u3057\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li>\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u3001\u73fe\u5728\u6cd5\u4eba\u7a0e\u512a\u9047\u3092\u53d7\u3051\u3066\u3044\u308b\u6d3b\u52d5\u304b\u3089\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>2025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u3067\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u305f\u6240\u5f97\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>\u73fe\u5728\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u3044\u308b\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304b\u3089\u306e\u6240\u5f97\u3092\u9664\u304d\u3001\u4ee5\u524d\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u3063\u305f\u3082\u306e\u306e\u30012025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u304a\u3088\u3073\u672c\u653f\u4ee4\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u6240\u5f97\u306f\u3001\u7279\u5b9a\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u65b0\u6cd5\u306e\u767a\u52b9\u65e5\u304b\u3089\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2-%E9%96%A2%E9%80%A3%E5%BD%93%E4%BA%8B%E8%80%85%E5%8F%96%E5%BC%95%EF%BC%88RPT%EF%BC%89%E3%82%92%E6%9C%89%E3%81%99%E3%82%8B%E4%BC%81%E6%A5%AD%E3%81%AE%E7%A8%8E%E5%8B%99%E7%AE%A1%E7%90%86\"><\/span>2. \u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\uff08RPT\uff09\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u7a0e\u52d9\u7ba1\u7406<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2025\u5e742\u670810\u65e5\u3001\u653f\u5e9c\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u7a0e\u52d9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4ee5\u524d\u306f\u653f\u4ee4132\/2020\/ND-CP\u304c\u7ba1\u8f44\uff09\u3092\u6539\u6b63\u30fb\u88dc\u8db3\u3059\u308b\u653f\u4ee420\/2025\/ND-CP\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/p>\n<h4>2.1. \u501f\u5165\u304a\u3088\u3073\u4fdd\u8a3c\u53d6\u5f15\u306b\u304a\u3051\u308b\u300c\u95a2\u9023\u5f53\u4e8b\u8005\u300d\u5b9a\u7fa9\u306e\u6539\u6b63<\/h4>\n<ul>\n<li><strong>\u57fa\u6e96\u306e\u660e\u78ba\u5316<\/strong>\uff1a \u501f\u5165\u304a\u3088\u3073\u4fdd\u8a3c\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u501f\u5165\u6b8b\u9ad8\u6bd4\u7387\u304c \u6240\u6709\u4e3b\u8cc7\u672c\u306e25%\u4ee5\u4e0a \u304b\u3064 \u4e2d\u9577\u671f\u50b5\u52d9\u7dcf\u984d\u306e50%\u4ee5\u4e0a \u3067\u3042\u308b\u3053\u3068\u306b\u57fa\u3065\u304d\u3001\u95a2\u9023\u5f53\u4e8b\u8005 \u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u4fe1\u7528\u6a5f\u95a2<\/strong>\uff1a \u501f\u308a\u624b\u306e\u7d4c\u55b6\u3001\u652f\u914d\u3001\u307e\u305f\u306f\u51fa\u8cc7\u306b\u53c2\u52a0\u3057\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u5358\u306b\u878d\u8cc7\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067 \u81ea\u52d5\u7684\u306b\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f<\/li>\n<\/ul>\n<h4>2.2. \u72ec\u7acb\u652f\u5e97\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u6539\u6b63<\/h4>\n<ul>\n<li><strong>\u65b0\u898f\u5b9a<\/strong>\uff1a \u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u306b\u95a2\u4e0e\u3059\u308b\u300c\u4f1a\u8a08\u72ec\u7acb\u652f\u5e97\uff08Independently accounting branches\uff09\u300d\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u5f93\u3063\u3066\u6cd5\u4eba\u7a0e\uff08CIT\uff09\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u5f71\u97ff<\/strong>\uff1a \u72ec\u7acb\u652f\u5e97\u30e2\u30c7\u30eb\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001RPT\u7533\u544a\u66f8\u985e\uff08\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff09\u3092\u898b\u76f4\u3057\u3001\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>2.3. \u652f\u6255\u5229\u606f\u8cbb\u7528\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e<\/h4>\n<p>2020\u5e74\uff5e2023\u5e74\u306e\u671f\u9593\u306b\u9280\u884c\u501f\u5165\u304c\u3042\u308a\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u652f\u6255\u5229\u606f\u304c\u3042\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u53d6\u308a\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>2024\u5e74\u4ee5\u964d\u306b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/strong>\uff1a \u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u305f\u652f\u6255\u5229\u606f\u90e8\u5206\u306e\u914d\u8ce6\uff08\u640d\u91d1\u7b97\u5165\uff09\u3092\u7d99\u7d9a\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong>\u4f9d\u7136\u3068\u3057\u3066\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/strong>\uff1a \u653f\u4ee4132\u53f7\u306b\u57fa\u3065\u304f\u8cbb\u7528\u7e70\u8d8a\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>2.4. \u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u304a\u3088\u3073\u53d6\u5f15\u60c5\u5831\u306b\u95a2\u3059\u308b\u300c\u9644\u5c5e\u66f8I\u300d\u306e\u5dee\u66ff\u3048<\/h4>\n<ul>\n<li><strong>\u65b0\u69d8\u5f0f<\/strong>\uff1a \u653f\u4ee4132\u53f7\u306e\u9644\u5c5e\u66f8I\uff08Appendix I\uff09\u5168\u4f53\u304c\u3001\u653f\u4ee420\u53f7\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u65b0\u69d8\u5f0f\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u8981\u4ef6<\/strong>\uff1a \u65b0\u69d8\u5f0f\u3067\u306f\u3001\u3088\u308a\u660e\u78ba\u304b\u3064\u8a73\u7d30\u306a\u60c5\u5831\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3-%E3%82%B0%E3%83%AD%E3%83%BC%E3%83%90%E3%83%AB%E3%83%BB%E3%83%9F%E3%83%8B%E3%83%9E%E3%83%A0%E8%AA%B2%E7%A8%8E%EF%BC%88OECD-%E7%AC%AC2%E3%81%AE%E6%9F%B1%EF%BC%89\"><\/span>3. \u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08OECD \u7b2c2\u306e\u67f1\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2025\u5e748\u670829\u65e5\u3001\u653f\u5e9c\u306f\u3001\u56fd\u4f1a\u6c7a\u8b70\u7b2c107\/2023\/QH15\u53f7\u306b\u898f\u5b9a\u3055\u308c\u305f\u8ffd\u52a0\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff09\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u5b9f\u65bd\u3059\u308b\u70ba\u3001\u653f\u4ee4236\/2025\/ND-CP\u3092\u6b63\u5f0f\u306b\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u653f\u4ee4\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\uff08MNEs\uff09\u304c2024\u4f1a\u8a08\u5e74\u5ea6\u306e\u6700\u521d\u306e\u8ffd\u52a0\u7a0e\u7533\u544a\u671f\u9593\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u9032\u3081\u308b\u91cd\u8981\u306a\u6642\u671f\u306b\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4>3.1. \u6cd5\u7684\u6839\u62e0\u3068\u52b9\u529b<\/h4>\n<ul>\n<li><strong>\u6cd5\u5236\u5316<\/strong>\uff1a \u30d9\u30c8\u30ca\u30e0\u306f\u30012025\u5e748\u670829\u65e5\u306b\u767a\u884c\u3055\u308c\u305f\u653f\u4ee4236\/2025\/ND-CP\u3092\u901a\u3058\u3066\u3001OECD\u306e\u898f\u5236\u3092\u6b63\u5f0f\u306b\u56fd\u5185\u6cd5\u5236\u5316\u3057\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u9069\u7528\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a IIR\uff08\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff09\u304a\u3088\u3073QDMTT\uff08\u9069\u683c\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u3068\u3044\u30462\u3064\u306e\u4e3b\u8981\u30eb\u30fc\u30eb\u306e\u540c\u6642\u5b9f\u65bd\u3002<\/li>\n<li><strong>\u767a\u52b9\u65e5<\/strong>\uff1a \u672c\u653f\u4ee4\u306f2025\u5e7410\u670815\u65e5\u304b\u3089\u52b9\u529b\u3092\u751f\u3058\u307e\u3059\u3002<\/li>\n<li><strong>\u8ab2\u7a0e\u671f\u9593<\/strong>\uff1a 2024\u4f1a\u8a08\u5e74\u5ea6\uff08\u3059\u306a\u308f\u3061\u30012024\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\uff09\u306b\u9061\u53ca\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>3.2. \u9069\u7528\u7bc4\u56f2<\/h4>\n<p>\u672c\u898f\u5236\u306f\u3001\u7279\u306b\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u69cb\u6210\u4e8b\u696d\u4f53\uff08Constituent Entities\uff09\u3067\u3042\u308b\u300c\u5de8\u5927\u300d\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u76f4\u63a5\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u53ce\u76ca\u57fa\u6e96<\/strong>\uff1a \u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u5e74\u9593\u7dcf\u53ce\u76ca\u304c7\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u73fe\u5728\u306e\u4f1a\u8a08\u5e74\u5ea6\u306e\u76f4\u524d4\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u3061\u3001\u5c11\u306a\u304f\u3068\u3082<strong>2\u4f1a\u8a08\u5e74\u5ea6<\/strong>\u306b\u304a\u3044\u3066\u4e0a\u8a18\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li><strong>\u9664\u5916\u5bfe\u8c61<\/strong>\uff1a \u975e\u55b6\u5229\u7d44\u7e54\u3001\u5e74\u91d1\u57fa\u91d1\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u4e8b\u696d\u4f53\u306a\u3069\u306f\u3001\u672c\u898f\u5247\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>3.3. \u4e2d\u6838\u30e1\u30ab\u30cb\u30ba\u30e0<\/h4>\n<ul>\n<li><strong>15%\u306e\u7a0e\u7387\u30d5\u30ed\u30a2<\/strong>\uff1a \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\uff08ETR\uff09\u304c15%\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u305d\u306e\u4e0d\u8db3\u5206\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff09\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u8ab2\u7a0e\u6a29<\/strong>\uff1a \u30d9\u30c8\u30ca\u30e0\u306f\u3001QDMTT\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u901a\u3058\u3066\u3001\u672c\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u512a\u5148\u7684\u306b\u5fb4\u53ce\u3057\u307e\u3059\uff08\u6700\u7d42\u89aa\u4f1a\u793e\u306e\u7ba1\u8f44\u533a\u57df\u3078\u7a0e\u53ce\u3092\u79fb\u8ee2\u3055\u305b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u56fd\u5185\u306b\u7a0e\u53ce\u3092\u7559\u4fdd\u3057\u307e\u3059\uff09\u3002<\/li>\n<\/ul>\n<h4>3.4. \u7533\u544a\u7fa9\u52d9\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/h4>\n<ul>\n<li>\u7533\u544a\u4e8b\u696d\u4f53\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u69cb\u6210\u4e8b\u696d\u4f53\u30ea\u30b9\u30c8\u306e\u901a\u77e5\uff1a \u4e8b\u696d\u4f53\u304cGMT\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u6700\u521d\u306e\u5e74\u306b\u3001\u76f4\u63a5\u306e\u7ba1\u8f44\u7a0e\u52d9\u5f53\u5c40\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u7a0e\u52d9\u767b\u9332\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>\u69d8\u5f0f\uff1a 01\/DK-GMT<\/li>\n<li>\u5fc5\u9808\u60c5\u5831\uff1a \u30b0\u30eb\u30fc\u30d7\u540d\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u3001\u6307\u540d\u7533\u544a\u4e8b\u696d\u4f53\uff08\u3042\u308b\u5834\u5408\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u3068\u671f\u9650\uff1a (\u7d9a\u304f)<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; height: 372px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 59px;\">\n<td style=\"width: 69.6908%; height: 59px;\"><strong>QDMTT\u7533\u544a\u69d8\u5f0f <\/strong><\/td>\n<td style=\"width: 30.3092%; height: 59px;\"><strong>\u63d0\u51fa\u671f\u9650 <\/strong><\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"width: 69.6908%; height: 77px;\"><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u60c5\u5831\u7533\u544a\u66f8<\/strong>\uff08\u69d8\u5f0f\u7b2c01\/TKTT-QDMTT\u53f7\uff09<\/td>\n<td style=\"width: 30.3092%; height: 77px;\">12\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 69.6908%; height: 59px;\"><strong>\u8ffd\u52a0\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8<\/strong>\uff08\u69d8\u5f0f\u7b2c01\/TNDN-QDMTT\u53f7\uff09<\/td>\n<td style=\"width: 30.3092%; height: 59px;\">12\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 69.6908%; height: 59px;\"><strong>\u7570\u306a\u308b\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306b\u8d77\u56e0\u3059\u308b\u5dee\u7570\u306e\u8aac\u660e\u66f8<\/strong>\uff08\u69d8\u5f0f\u7b2c01\/TM\u53f7\uff09<\/td>\n<td style=\"width: 30.3092%; height: 59px;\">12\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 69.6908%; height: 59px;\"><strong>MNE\u30b0\u30eb\u30fc\u30d7\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u60c5\u5831\u7533\u544a\u66f8<\/strong><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u822c\u60c5\u5831\u3001\u69cb\u9020\u3001\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u69cb\u6210\u4e8b\u696d\u4f53\u306e\u5b9f\u52b9\u7a0e\u7387\u30fb\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u542b\u3080\u3002\uff08\u305f\u3060\u3057\u3001MNE\u30b0\u30eb\u30fc\u30d7\u304c\u3044\u304b\u306a\u308b\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3044\u3066\u3082\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u60c5\u5831\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u9664\u304f\uff09\uff08\u539f\u672c\u307e\u305f\u306f\u5199\u3057\uff09<\/td>\n<td style=\"width: 30.3092%; height: 59px;\">15\u30f6\u6708\u4ee5\u5185<\/p>\n<p>(\u521d\u5e74\u5ea6\u306f18\u30f6\u6708\u4ee5\u5185)<\/td>\n<\/tr>\n<tr style=\"height: 59px;\">\n<td style=\"width: 69.6908%; height: 59px;\"><strong>\u5404\u69cb\u6210\u4e8b\u696d\u4f53\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u5831\u544a\u66f8<\/strong><\/p>\n<p>\u6700\u7d42\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u76ee\u7684\u3067\u4f7f\u7528\u3055\u308c\u308b\u3082\u306e\uff08\u539f\u672c\u307e\u305f\u306f\u5199\u3057\uff09\u3002<\/td>\n<td style=\"width: 30.3092%; height: 59px;\">12\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 69.7939%;\"><strong>IIR\u7533\u544a\u69d8\u5f0f <\/strong><\/td>\n<td style=\"width: 30.2061%;\">\u63d0\u51fa\u671f\u9650<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.7939%;\"><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u60c5\u5831\u7533\u544a\u66f8<\/strong>\uff08\u69d8\u5f0f\u7b2c01\/TKTT-IIR\u53f7\uff09<\/td>\n<td style=\"width: 30.2061%;\" rowspan=\"5\">15\u30f6\u6708\u4ee5\u5185 (\u521d\u5e74\u5ea6\u306f18\u30f6\u6708\u4ee5\u5185)<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.7939%;\"><strong>\u8ffd\u52a0\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8<\/strong>\uff08\u69d8\u5f0f\u7b2c01\/TNDN-IIR\u53f7\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.7939%;\"><strong>\u7570\u306a\u308b\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306b\u8d77\u56e0\u3059\u308b\u5dee\u7570\u306e\u8aac\u660e\u66f8<\/strong>\uff08\u69d8\u5f0f\u7b2c01\/TM\u53f7\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.7939%;\"><strong>\u6700\u7d42\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/strong>\uff08\u539f\u672c\u307e\u305f\u306f\u5199\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 69.7939%;\"><strong>\u5404\u69cb\u6210\u4e8b\u696d\u4f53\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u5831\u544a\u66f8<\/strong><\/p>\n<p>\u6700\u7d42\u89aa\u4f1a\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u76ee\u7684\u3067\u4f7f\u7528\u3055\u308c\u308b\u3082\u306e\uff08\u539f\u672c\u307e\u305f\u306f\u5199\u3057\uff09\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>3.5. \u8cac\u4efb\u306e\u8efd\u6e1b\uff08\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff09<\/h4>\n<p>\u30d9\u30c8\u30ca\u30e0\u3067\u7d0d\u4ed8\u3059\u3079\u304d\u8ffd\u52a0\u7a0e\uff08QDMTT\uff09\u306f\u3001\u4e8b\u696d\u4f53\u304c\u4ee5\u4e0b\u306e\u6e1b\u984d\u30b1\u30fc\u30b9\uff08\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u306b\u5f93\u3044 0\uff08\u30bc\u30ed\uff09 \u3068\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>1. \u56fd\u969b\u6295\u8cc7\u6d3b\u52d5\u521d\u671f\u6bb5\u968e\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc \uff08\u7b2c9\u6761\uff09<\/strong><\/p>\n<ul>\n<li><strong>\u6761\u4ef6<\/strong>\uff1a \u30b0\u30eb\u30fc\u30d7\u304c\u69cb\u6210\u4e8b\u696d\u4f53\u3092\u6709\u3059\u308b\u7ba1\u8f44\u533a\u57df\u304c 6\u304b\u6240\u4ee5\u4e0b \u3067\u3042\u308a\u3001\u304b\u3064\u3001\u53c2\u7167\u7ba1\u8f44\u533a\u57df\u4ee5\u5916\u306e\u7ba1\u8f44\u533a\u57df\u306b\u3042\u308b\u3059\u3079\u3066\u306e\u69cb\u6210\u4e8b\u696d\u4f53\u304c\u4fdd\u6709\u3059\u308b\u6709\u5f62\u8cc7\u7523\u306e\u5408\u8a08\u984d\u304c 5,000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u306a\u3044 \u3053\u3068\u3002<\/li>\n<li><strong>\u671f\u9593<\/strong>\uff1a \u30b0\u30eb\u30fc\u30d7\u304c\u6700\u521d\u306b\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u305f\u6642\u70b9\u304b\u3089\u6700\u5927 5\u4f1a\u8a08\u5e74\u5ea6 \u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>2. \u7d0d\u4ed8\u6e08\u307f\u306eQDMTT\u306b\u5bfe\u3059\u308b\u6551\u6e08\uff08\u7b2c10\u6761\uff09<\/strong><\/p>\n<ul>\n<li><strong>\u6761\u4ef6<\/strong>\uff1a \u69cb\u6210\u4e8b\u696d\u4f53\u306e\u7ba1\u8f44\u533a\u57df\u304c\u3001BEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08GloBE\uff09\u306b\u3088\u308a\u30ea\u30b9\u30c8\u3055\u308c\u305f\u6761\u4ef6\u3092\u6e80\u305f\u3059QDMTT\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li><strong>\u8ffd\u52a0\u6761\u4ef6<\/strong>\uff1a \u30b0\u30eb\u30fc\u30d7\u81ea\u4f53\u304c\u305d\u306e\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3044\u3066QDMTT\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<p><strong>3. \u7d4c\u904e\u7684\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff08\u7b2c11\u6761\uff09<\/strong><\/p>\n<ul>\n<li><strong>\u6761\u4ef6\uff08\u67d4\u8edf\u306a\u9069\u7528\uff1a\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b1\u3064\u3092\u6e80\u305f\u305b\u3070\u5341\u5206\uff09\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u8efd\u5fae\u57fa\u6e96\uff08De Minimis\uff09<\/strong>\uff1a \u305d\u306e\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3051\u308b\u53ce\u76ca\u304c1,000\u4e07\u30e6\u30fc\u30ed\u672a\u6e80\u3001\u304b\u3064\u7a0e\u5f15\u524d\u5229\u76ca\u304c100\u4e07\u30e6\u30fc\u30ed\u672a\u6e80\uff08\u307e\u305f\u306f\u640d\u5931\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li><strong>\u7c21\u7565\u5316\u3055\u308c\u305f\u5b9f\u52b9\u7a0e\u7387\uff08Simplified ETR\uff09<\/strong>\uff1a \u7c21\u7d20\u5316\u5b9f\u52b9\u7a0e\u7387\u304c\u6240\u5b9a\u306e\u7387\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u4f8b\uff1a2023-2024\u5e74\u306f15%\u4ee5\u4e0a\uff09\u3002<\/li>\n<li>\u7a0e\u5f15\u524d\u5229\u76ca \u2264 \u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u6240\u5f97\u9664\u5916\u984d\uff08\u6709\u5f62\u8cc7\u7523 + \u7d66\u4e0e\uff09\uff1b\u307e\u305f\u306f<\/li>\n<li><strong>\u56fd\u5225\u5831\u544a\u66f8\uff08CbCR\uff09<\/strong>\uff1a \u56fd\u5225\u5831\u544a\u66f8\uff08CbCR\uff09\u306b\u304a\u3044\u3066\u640d\u5931\u3092\u8a18\u9332\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u671f\u9593<\/strong>\uff1a 2026\u5e7412\u670831\u65e5\u3088\u308a\u524d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\uff08\u305f\u3060\u3057\u30012028\u5e746\u670830\u65e5\u3092\u8d85\u3048\u3066\u7d42\u4e86\u3059\u308b\u5e74\u5ea6\u3092\u9664\u304f\uff09\u3002<\/li>\n<\/ul>\n<p><strong>4. \u6052\u4e45\u7684\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff08\u7b2c12\u6761\uff09<\/strong><\/p>\n<p><strong>\u6761\u4ef6\uff08\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b1\u3064\u3092\u6e80\u305f\u305b\u3070\u5341\u5206\uff09\uff1a<\/strong><\/p>\n<ul>\n<li>\u6240\u5f97\uff1a\u8ab2\u7a0e\u6240\u5f97 \u2264 GloBE\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u7b97\u51fa\u3055\u308c\u305f\u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u6240\u5f97\u9664\u5916\u984d\uff1b\u307e\u305f\u306f<\/li>\n<li>\u8efd\u5fae\u57fa\u6e96\uff08De Minimis\uff09\uff1a \u53ce\u76ca\u304a\u3088\u3073\u7a0e\u5f15\u524d\u5229\u76ca\uff08\u640d\u5931\uff09\u304c\u6240\u5b9a\u306e\u95be\u5024\u3092\u4e0b\u56de\u308b\u3053\u3068\u3002<\/li>\n<li>\u7c21\u7565\u5316\u3055\u308c\u305f\u5b9f\u52b9\u7a0e\u7387\uff08Simplified ETR\uff09\uff1a \u305d\u306e\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3051\u308b\u69cb\u6210\u4e8b\u696d\u4f53\u306e\u5b9f\u52b9\u7a0e\u7387\u304c 15%\u4ee5\u4e0a \u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<p><strong>\u27a2 \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u9069\u7528\u7bc4\u56f2\u306e\u30ec\u30d3\u30e5\u30fc<\/strong><\/p>\n<ul>\n<li>\u6700\u7d42\u89aa\u4f1a\u793e\u304b\u3089 \u76f4\u8fd14\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u5225\u5831\u544a\u66f8\uff08CbCR\uff09\u3092\u53ce\u96c6\u3059\u308b\u3002<\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u69cb\u6210\u4e8b\u696d\u4f53\uff08CEs\uff09\u30ea\u30b9\u30c8\u304a\u3088\u3073 2024\u5e74\u5ea6\u306e\u95a2\u9023\u8ca1\u52d9\u6307\u6a19\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u7533\u544a\u4e8b\u696d\u4f53\u3092\u6307\u540d\u3059\u308b\u3002<\/li>\n<\/ul>\n<p><strong>\u27a2 \u73fe\u5728\u306e\u7a0e\u52d9\u7533\u544a\u8981\u4ef6\u306e\u9075\u5b88<\/strong><\/p>\n<ul>\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u69cb\u6210\u4e8b\u696d\u4f53\u30ea\u30b9\u30c8\u304a\u3088\u3073\u7533\u544a\u4e8b\u696d\u4f53\u306e\u6307\u540d\u901a\u77e5\u3092\u4f5c\u6210\u3057\u3001\u63d0\u51fa\u3059\u308b\u3002<\/li>\n<li>\u6240\u5b9a\u306e\u671f\u9650\u5185\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u76ee\u7684\u306e\u7a0e\u52d9\u767b\u9332\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3059\u308b\u3002<\/li>\n<\/ul>\n<p><strong>\u27a2 \u6cd5\u6539\u6b63\u3078\u306e\u4e3b\u4f53\u7684\u306a\u5bfe\u5fdc\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316<\/strong><\/p>\n<ul>\n<li>\u653f\u4ee4236\u53f7\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bGMT\u306e\u5b9f\u65bd\u306b\u95a2\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u672c\u793e\u3068\u8abf\u6574\u304a\u3088\u3073\u60c5\u5831\u4ea4\u63db\u3092\u884c\u3046\u3002<\/li>\n<li>GMT\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u7533\u544a\u3092\u884c\u3046\u69cb\u6210\u4e8b\u696d\u4f53\u3060\u3051\u3067\u306a\u304f\u30d9\u30c8\u30ca\u30e0\u5185\u306e\u4ed6\u306e\u69cb\u6210\u4e8b\u696d\u4f53\u3082\u5bfe\u8c61\u3068\u306a\u308b\u70ba\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u95a2\u9023\u4e8b\u696d\u4f53\u3068\u9023\u643a\u3059\u308b\u3002<\/li>\n<li>\u5c02\u9580\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u9023\u7d61\u3057\u3001GMT\u306e\u7fa9\u52d9\u3092\u78ba\u5b9a\u3055\u305b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4-%E5%80%8B%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E%EF%BC%88PIT%EF%BC%89\"><\/span>4. \u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>4.1. 2026\u5e74\u304b\u3089\u306e\u5bb6\u65cf\u63a7\u9664\u984d\u306e\u5f15\u304d\u4e0a\u3052<\/h4>\n<ul>\n<li><strong>\u73fe\u884c\uff082025\u5e74\uff09<\/strong>\uff1a \u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u6c34\u6e96\u306b\u7dad\u6301\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\uff1a1,100\u4e07VND\/\u6708<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\uff1a440\u4e07VND\/\u6708\uff081\u4eba\u3042\u305f\u308a\uff09<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u65b0\u6c7a\u8b70<\/strong>\uff1a 2025\u5e7410\u6708\u3001\u56fd\u4f1a\u5e38\u52d9\u59d4\u54e1\u4f1a\u306f \u6c7a\u8b70\u7b2c110\/2025\/UBTVQH15\u53f7 \u3092\u767a\u884c\u3057\u3001\u63a7\u9664\u984d\u3092\u4ee5\u4e0b\u306e\u901a\u308a\u5f15\u304d\u4e0a\u3052\u307e\u3057\u305f\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u7d0d\u7a0e\u8005\u672c\u4eba\uff1a 1,550\u4e07VND\/\u6708<\/li>\n<li>\u6276\u990a\u5bb6\u65cf\uff1a 620\u4e07VND\/\u6708\uff081\u4eba\u3042\u305f\u308a\uff09<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u52b9\u529b\u767a\u751f<\/strong>\uff1a \u672c\u6c7a\u8b70\u306f 2026\u5e741\u67081\u65e5 \u3088\u308a\u767a\u52b9\u3057\u30012026\u5e74\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>4.2. 2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u6b63\u5f0f\u53ef\u6c7a\uff09<\/h4>\n<p>2025\u5e7412\u670810\u65e5\u3001\u56fd\u4f1a\u306f2007\u5e74\u6cd5\u306b\u4ee3\u308f\u308b\u300c2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u300d\u3092\u6b63\u5f0f\u306b\u53ef\u6c7a\u3057\u307e\u3057\u305f\u3002\u672c\u6cd5\u306f2026\u5e747\u67081\u65e5\u3088\u308a\u65bd\u884c\u3055\u308c\u307e\u3059\u304c\u3001\u5c45\u4f4f\u8005\u306e\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u30fb\u8cc3\u91d1\u6240\u5f97\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u5916\u3068\u3057\u30662026\u5e74\u306e\u8ab2\u7a0e\u671f\u9593\u3088\u308a\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e3b\u306a\u30cf\u30a4\u30e9\u30a4\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002 \u3002<\/p>\n<p><strong>a. \u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7d2f\u9032\u8ab2\u7a0e\u8868\u306e7\u6bb5\u968e\u304b\u30895\u6bb5\u968e\u3078\u306e\u7e2e\u5c0f<\/strong>\uff1a\u5f53\u521d\u306e\u65b9\u91dd\u3092\u5909\u66f4\u3057\u3001\u6cd5\u5f8b\u3067\u306f\u7d66\u4e0e\u30fb\u8cc3\u91d1\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u533a\u5206\u3092 7\u6bb5\u968e\u304b\u30895\u6bb5\u968e \u306b\u524a\u6e1b\u3059\u308b\u6848\u304c\u78ba\u5b9a\u3057\u307e\u3057\u305f\u3002\u540c\u6642\u306b\u3001\u5f93\u696d\u54e1\u3092\u652f\u63f4\u3059\u308b\u70ba\u3001\u4f4e\u6240\u5f97\u5c64\u306e\u7a0e\u7387\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u7b2c1\u30ec\u30d9\u30eb\uff1a 1,000\u4e07VND\/\u6708\u4ee5\u4e0b &#8211; \u7a0e\u7387 5%<\/li>\n<li>\u7b2c2\u30ec\u30d9\u30eb\uff1a 1,000\u4e07VND\u8d85 \uff5e 3,000\u4e07VND &#8211; \u7a0e\u7387 10%<\/li>\n<li>\u7b2c3\u30ec\u30d9\u30eb\uff1a 3,000\u4e07VND\u8d85 \uff5e 6,000\u4e07VND &#8211; \u7a0e\u7387 20%<\/li>\n<li>\u7b2c4\u30ec\u30d9\u30eb\uff1a 6,000\u4e07VND\u8d85 \uff5e 1\u5104VND &#8211; \u7a0e\u7387 30%<\/li>\n<li>\u7b2c5\u30ec\u30d9\u30eb\uff1a 1\u5104VND\u8d85 &#8211; \u7a0e\u7387 35%<\/li>\n<\/ul>\n<p><strong>b. \u4e8b\u696d\u4e16\u5e2f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u57fa\u6e96\u984d\u30925\u5104VND\u3078\u5f15\u304d\u4e0a\u3052<\/strong>\uff1a\u672c\u653f\u7b56\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e16\u5e2f\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u8ab2\u7a0e\u57fa\u6e96\u984d<\/strong>\uff1a \u5e74\u95935\u5104VND \u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u58f2\u4e0a\u304c\u672c\u6c34\u6e96\u3092\u4e0b\u56de\u308b\u4e8b\u696d\u4e16\u5e2f\u306f\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u63a7\u9664\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a \u672c5\u5104VND\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u524d\u306b \u63a7\u9664 \u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u8a08\u7b97\u65b9\u6cd5<\/strong>\uff1a \u58f2\u4e0a\u304c5\u5104VND\u8d85\uff5e30\u5104VND\u306e\u4e8b\u696d\u4e16\u5e2f\u306f\u3001\u6240\u5f97\uff08\u58f2\u4e0a\uff0d\u7d4c\u8cbb\uff09\u306b\u57fa\u3065\u304f\u8a08\u7b97\u65b9\u6cd5\uff08\u7a0e\u738715%\u3001\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\uff09\u3092\u9069\u7528\u3059\u308b\u304b\u3001\u7d4c\u8cbb\u306e\u7279\u5b9a\u304c\u56f0\u96e3\u306a\u5834\u5408\u306f\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u5272\u5408\u306b\u57fa\u3065\u304f\u8a08\u7b97\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>c. \u91d1\uff08\u30b4\u30fc\u30eb\u30c9\uff09\u8b72\u6e21\u306b\u5bfe\u3059\u308b\u6b63\u5f0f\u8ab2\u7a0e<\/strong>\uff1a\u672c\u6cd5\u3067\u306f\u3001\u91d1\u306e\u5ef6\u3079\u68d2\uff08Gold bars\uff09\u306e\u8b72\u6e21 \u306b\u5bfe\u3057\u3001\u53d6\u5f15\u3054\u3068\u306e\u8b72\u6e21\u4fa1\u683c\u306e 0.1% \u306e\u7a0e\u7387\u3067\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u4fa1\u5024\u57fa\u6e96\u304a\u3088\u3073\u5b9f\u65bd\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306f\u653f\u5e9c\u304c\u8a73\u7d30\u3092\u898f\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p><strong>d. \u65b0\u305f\u306a\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u8ffd\u52a0<\/strong>\uff1a\u30b0\u30ea\u30fc\u30f3\u5206\u91ce\u304a\u3088\u3073\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u5968\u52b1\u3059\u308b\u70ba\u3001\u514d\u7a0e\u30ea\u30b9\u30c8\u304c\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u30ab\u30fc\u30dc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u3001\u6392\u51fa\u524a\u6e1b\u8a3c\u660e\u66f8\u306e\u8b72\u6e21\u6240\u5f97\u3001\u304a\u3088\u3073 \u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u5229\u5b50 \u6240\u5f97\u3002<\/li>\n<li>\u8ca1\u52d9\u7701\u8a3c\u5238\uff08Treasury bill\uff09 \u306e\u5229\u5b50\u6240\u5f97\u3002<\/li>\n<li>\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306a\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u500b\u4eba\u6295\u8cc7\u5bb6\u304a\u3088\u3073\u5c02\u9580\u5bb6\u306e\u6240\u5f97\u3002<\/li>\n<li>\u300c\u5927\u898f\u6a21\u8fb2\u5730\uff08Large Field\uff09\u300d\u30e2\u30c7\u30eb\u306b\u53c2\u52a0\u3059\u308b\u8fb2\u696d\u5354\u540c\u7d44\u5408\u54e1\u304a\u3088\u3073\u8fb2\u6c11\u306e\u914d\u5f53\u6240\u5f97\u3002<\/li>\n<li>\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u591c\u9593\u52e4\u52d9\u8cc3\u91d1\u3001\u6642\u9593\u5916\u52b4\u50cd\u8cc3\u91d1\u3001\u304a\u3088\u3073\u672a\u6d88\u5316\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u307e\u305f\u306f\u5831\u916c\u3002<\/li>\n<\/ul>\n<p><strong>e. \u4e0d\u52d5\u7523\u8cc3\u8cb8\u7a0e\u306e\u7c21\u7d20\u5316<\/strong>\uff1a\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u3059\u308b\u500b\u4eba\uff08\u5c0f\u898f\u6a21\u3001\u4e0d\u5b9a\u671f\uff09\u3067\u3001\u58f2\u4e0a\u304c\u5e74\u95935\u5104VND\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u5e74\u6b21\u78ba\u5b9a\u7533\u544a\u3084\u8907\u96d1\u306a\u7d4c\u8cbb\u6c7a\u5b9a\u3092\u884c\u3046\u5fc5\u8981\u306a\u304f\u3001\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u7d0d\u7a0e\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5-%E4%BB%98%E5%8A%A0%E4%BE%A1%E5%80%A4%E7%A8%8E%EF%BC%88VAT%EF%BC%89\"><\/span>5. \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>5.1. 2%\u306eVAT\u6e1b\u7a0e\uff0810%\u304b\u30898%\u3078\uff09\u306e2026\u5e74\u672b\u307e\u3067\u306e\u5ef6\u9577<\/h4>\n<ul>\n<li><strong>\u80cc\u666f<\/strong>\uff1a \u653f\u5e9c\u306f\u653f\u4ee4\u7b2c180\/2024\/ND-CP\u53f7\u3092\u767a\u884c\u3057\u30012025\u5e74\u4e0a\u534a\u671f\u306e\u69d8\u3005\u306a\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3057\u3001VAT\u309210%\u304b\u30898%\u306b\u5f15\u304d\u4e0b\u3052\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<\/strong>\uff1a 2025\u5e746\u670817\u65e5\u3001\u56fd\u4f1a\u306f\u3001\u73fe\u5728\u7a0e\u738710%\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u5bfe\u8c61\u306b\u30012%\u306eVAT\u6e1b\u7a0e\u30922026\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3059\u308b\u6c7a\u8b70\u3092\u53ef\u6c7a\u3057\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u9664\u5916\u5bfe\u8c61<\/strong>\uff1a \u901a\u4fe1\u3001\u91d1\u878d\u30fb\u9280\u884c\u3001\u4fdd\u967a\u3001\u4e0d\u52d5\u7523\u3001\u8a3c\u5238\u3001\u91d1\u5c5e\u304a\u3088\u3073\u91d1\u5c5e\u52a0\u5de5\u88fd\u54c1\u3001\u9271\u7523\u7269\uff08\u77f3\u70ad\u63a1\u6398\u3092\u9664\u304f\uff09\u3001\u304a\u3088\u3073\u7279\u5225\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u672c\u6e1b\u7a0e\u63aa\u7f6e\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h4>5.2. \u65b0\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u7a0e\u52d9\u7ba1\u7406<\/h4>\n<p>\u6539\u6b63\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u6539\u6b63\u7a0e\u52d9\u7ba1\u7406\u6cd5\u304c\u53ef\u6c7a\u3055\u308c\u30012025\u5e74\u521d\u982d\u3088\u308a\u767a\u52b9\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4e3b\u8981\u5206\u91ce\u306b\u7126\u70b9\u304c\u5f53\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>a. E\u30b3\u30de\u30fc\u30b9\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7ba1\u7406\u5f37\u5316<\/strong><\/p>\n<ul>\n<li><strong>\u300c\u307f\u306a\u3057\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u300d\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a \u65b0\u6cd5\u306f\u3001E\u30b3\u30de\u30fc\u30b9\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08Shopee\u3001TikTok Shop\u3001Lazada\u306a\u3069\uff09\u306b\u5bfe\u3057\u3001\u3088\u308a\u5927\u304d\u306a\u6a29\u9650\u3068\u8cac\u4efb\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u5358\u306a\u308b\u60c5\u5831\u63d0\u4f9b\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u500b\u4eba\u306e\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u306e\u8ca9\u58f2\u8005\u306b\u4ee3\u308f\u3063\u3066\u3001\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u3092\u884c\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u8ca1\u52d9\u306e\u900f\u660e\u6027<\/strong>\uff1a \u5546\u696d\u9280\u884c\u304b\u3089\u306e\u6c7a\u6e08\u30c7\u30fc\u30bf\u306f\u73fe\u5728\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u76f4\u63a5\u9023\u643a\u3055\u308c\u3066\u304a\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u8ca9\u58f2\u8005\u306e\u5b9f\u969b\u306e\u58f2\u4e0a\u3092\u7167\u5408\u30fb\u691c\u8a3c\u3059\u308b\u70ba\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>b. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff08E-invoices\uff09\u306b\u3088\u308b\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u7ba1\u7406<\/strong><\/p>\n<ul>\n<li><strong>\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0<\/strong>\uff1a \u7a0e\u52d9\u7dcf\u5c40\u306e\u300c\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u300d\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4ed5\u5165\u30fb\u58f2\u4e0a\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u7684\u306b\u30b9\u30ad\u30e3\u30f3\u3057\u3001\u7167\u5408\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30ea\u30b9\u30af\u8b66\u544a<\/strong>\uff1a \u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9ad8\u30ea\u30b9\u30af\u306e\u5146\u5019\u3092\u793a\u3059\u4f01\u696d\u3092\u76f4\u3061\u306b\u300c\u30d5\u30e9\u30b0\u4ed8\u3051\uff08\u8b66\u544a\uff09\u300d\u3057\u307e\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u4e0d\u6b63\/\u67b6\u7a7a\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c\u3002<\/li>\n<li>\u4e8b\u696d\u898f\u6a21\u306b\u898b\u5408\u308f\u306a\u3044\u7a81\u7136\u306e\u58f2\u4e0a\u6025\u5897\u3002<\/li>\n<li>\u7a0e\u9084\u4ed8\u8a50\u6b3a\u3092\u76ee\u7684\u3068\u3057\u305f\u5faa\u74b0\u53d6\u5f15\u30b9\u30ad\u30fc\u30e0\uff08F1\u3001F2\u3001F3\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6-%E9%9B%BB%E5%AD%90%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%8A%E3%82%88%E3%81%B3%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E7%A8%8E%E5%8B%99%E7%AE%A1%E7%90%86\"><\/span>6. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u7ba1\u7406<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>6.1. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7fa9\u52d9\u5316\u304a\u3088\u3073\u9069\u7528\u7bc4\u56f2\u306e\u62e1\u5927<\/h4>\n<p>\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3059\u3067\u306b\u5168\u56fd\u7684\u306b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u30012025\u5e74\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u901a\u9054\u7b2c32\/2025\/TT-BTC\u53f7\uff082025\u5e745\u670831\u65e5\uff09<\/strong>\uff1a \u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u6a29\u9650\u304a\u3088\u3073\u5177\u4f53\u7684\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u8a18\u8f09\u4e8b\u9805\u8981\u4ef6\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u653f\u4ee4\u7b2c70\/2025\/ND-CP\u53f7\uff082025\u5e746\u67081\u65e5\u767a\u52b9\uff09<\/strong>\uff1a \u30a4\u30f3\u30dc\u30a4\u30b9\u304a\u3088\u3073\u8a3c\u6191\u306b\u95a2\u3059\u308b\u653f\u4ee4123\u53f7\u3092\u6539\u6b63\u3057\u307e\u3059\u3002 \u4e3b\u306a\u5909\u66f4\u70b9\u306b\u306f\u3001\u9069\u7528\u5bfe\u8c61\u306e\u62e1\u5927\u3001\u63d0\u51fa\u671f\u9650\u306e\u8abf\u6574\u3001\u304a\u3088\u3073\u8aa4\u308a\u306e\u3042\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u6539\u5584\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u5916\u56fd\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u5411\u3051E-VAT\u306e\u4efb\u610f\u9069\u7528<\/strong>\uff1a 2025\u5e746\u67081\u65e5\u3088\u308a\u3001E\u30b3\u30de\u30fc\u30b9\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u5916\u56fd\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u3001\u4efb\u610f\u30d9\u30fc\u30b9\u3067\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bE-VAT\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f7f\u7528\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>6.2. \u65b0\u305f\u306a\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304a\u3088\u3073\u8a18\u53f7\u57fa\u6e96<\/h4>\n<p>\u901a\u905432\/2025\/TT-BTC\u53f7\u306f\u30012025\u5e74\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a9\u30fc\u30e0\u8a18\u53f7\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u30b7\u30ea\u30fc\u30ba\u8a18\u53f7\u306e\u57fa\u6e96\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4f8b<\/strong>\uff1a \u300c1C25TAA\u300d\u306f\u30012025\u5e74\u306b\u767a\u884c\u3055\u308c\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u30b3\u30fc\u30c9\u4ed8\u304d\u306eVAT\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u8868\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u76ee\u7684<\/strong>\uff1a \u65b0\u898f\u5b9a\u306f\u3001\u30d5\u30a9\u30fc\u30e0\u8a18\u53f7\u304c\u3088\u308a\u660e\u78ba\u306b\u8a18\u9332\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3001\u691c\u7d22\u3092\u5bb9\u6613\u306b\u3057\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3068\u306e\u6a19\u6e96\u5316\u3092\u78ba\u5b9f\u306b\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7-%E7%A8%8E%E5%8B%99%E3%81%8A%E3%82%88%E3%81%B3%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E8%A1%8C%E6%94%BF%E5%87%A6%E7%BD%B0%EF%BC%88%E6%94%B9%E6%AD%A3%E3%83%BB%E8%A3%9C%E8%B6%B3%EF%BC%89\"><\/span>7. \u7a0e\u52d9\u304a\u3088\u3073\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u884c\u653f\u51e6\u7f70\uff08\u6539\u6b63\u30fb\u88dc\u8db3\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2025\u5e7412\u67082\u65e5\u3001\u653f\u5e9c\u306f\u653f\u4ee4\u7b2c310\/2025\/ND-CP\u53f7\uff08\u653f\u4ee4125\/2020\/ND-CP\u53f7\u3092\u6539\u6b63\uff09\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u52b9\u529b\u767a\u751f\u65e5\u306f2026\u5e741\u670816\u65e5\u3067\u3059\u3002 \u4e3b\u306a\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>7.1. \u300c\u7a0e\u52d9\u4e0a\u306e\u884c\u653f\u9055\u53cd\u300d\u6982\u5ff5\u306e\u62e1\u5927<\/h4>\n<ul>\n<li>\u65b0\u5b9a\u7fa9\uff1a \u7a0e\u6cd5\u304a\u3088\u3073\u7a0e\u52d9\u5f53\u5c40\u304c\u7ba1\u7406\u3059\u308b\u305d\u306e\u4ed6\u306e\u56fd\u5bb6\u4e88\u7b97\u53ce\u5165\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u9055\u53cd\u3059\u308b\u6709\u8cac\u884c\u70ba\u3092\u542b\u307f\u307e\u3059\u3002<\/li>\n<li>\u9069\u7528\u7bc4\u56f2\u306e\u62e1\u5927\uff1a \u300c\u4f01\u696d\u306b\u304a\u3051\u308b\u56fd\u5bb6\u8cc7\u672c\u306e\u7ba1\u7406\u304a\u3088\u3073\u6295\u8cc7\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u898f\u5b9a\u3055\u308c\u308b\u8ffd\u52a0\u7684\u306a\u53ce\u5165\u3092\u542b\u307f\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>7.2. \u514d\u9664\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e0d\u53ef\u6297\u529b\u300d\u30b1\u30fc\u30b9\u306e\u8ffd\u52a0<\/h4>\n<p>\u7d0d\u7a0e\u8005\u304c\u3001\u3042\u3089\u3086\u308b\u63aa\u7f6e\u3092\u8b1b\u3058\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u662f\u6b63\u3067\u304d\u306a\u3044\u5ba2\u89b3\u7684\u304b\u3064\u4e88\u898b\u4e0d\u53ef\u80fd\u306a\u4e8b\u8c61\u306b\u906d\u9047\u3057\u305f\u5834\u5408\u3001\u8cac\u4efb\u514d\u9664\u304c\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002 \u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u81ea\u7136\u707d\u5bb3\u3001\u5927\u60e8\u4e8b\u3001\u75ab\u75c5\u3001\u706b\u707d\u3002<\/li>\n<li>\u4e88\u671f\u305b\u306c\u4e8b\u6545\u3001\u6226\u4e89\u3001\u66b4\u52d5\u3001\u30b9\u30c8\u30e9\u30a4\u30ad\u3002<\/li>\n<\/ul>\n<h4>7.3. \u51e6\u7f70\u5bfe\u8c61\uff08\u7b2c\u4e09\u8005\uff09\u306b\u95a2\u3059\u308b\u65b0\u898f\u5b9a<\/h4>\n<p>\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u51e6\u7f70\u8cac\u4efb\u306f\u7d0d\u7a0e\u8005\u3067\u306f\u306a\u304f\u3001\u884c\u70ba\u3092\u884c\u3063\u305f\u5f53\u4e8b\u8005\u306b\u76f4\u63a5\u8ee2\u5ac1\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u59d4\u4efb<\/strong>\uff1a \u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u53d7\u4efb\u8005\u304c\u51e6\u7f70\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u4ee3\u884c\u7d0d\u4ed8<\/strong>\uff1a \u4ed6\u306e\u7d0d\u7a0e\u8005\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u52d9\u767b\u9332\u3001\u7533\u544a\u3001\u304a\u3088\u3073\u7d0d\u7a0e\u3092\u884c\u3046\u7fa9\u52d9\u3092\u8ca0\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306f\u3001\u767a\u751f\u3057\u305f\u9055\u53cd\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u8cac\u4efb\u3092\u8ca0\u3046\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u7a0e\u6e90\u6d78\u98df\u9632\u6b62\uff08GloBE\uff09<\/strong>\uff1a \u884c\u653f\u9055\u53cd\u3092\u884c\u3063\u305f\u69cb\u6210\u4e8b\u696d\u4f53\u306f\u3001\u898f\u5b9a\u306b\u5f93\u3044\u51e6\u7f70\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>7.4. \u30a4\u30f3\u30dc\u30a4\u30b9\u9055\u53cd\u306b\u5bfe\u3059\u308b\u51e6\u7f70\u306e\u53b3\u683c\u5316\u304a\u3088\u3073\u8a73\u7d30\u5316\uff08\u7b2c24\u6761\uff09<\/h4>\n<p>\u653f\u4ee4\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6570\u91cf\u304a\u3088\u3073\u884c\u70ba\u306e\u6027\u8cea\u306b\u57fa\u3065\u3044\u3066\u7f70\u5247\u533a\u5206\u3092\u7d30\u5206\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>a. \u4e0d\u9069\u5207\u306a\u6642\u671f\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u884c\u70ba<\/strong><\/p>\n<ul>\n<li><strong>\u8ca9\u4fc3\u54c1\u30fb\u5185\u90e8\u6d88\u8cbb\u8ca1\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>01\u756a\u53f7\uff1a\u8b66\u544a\u3002<\/li>\n<li>02\uff5e10\u756a\u53f7\u672a\u6e80\uff1a50\u4e07\uff5e150\u4e07VND\u3002<\/li>\n<li>10\uff5e50\u756a\u53f7\u672a\u6e80\uff1a200\u4e07\uff5e500\u4e07VND\u3002<\/li>\n<li>50\uff5e100\u756a\u53f7\u672a\u6e80\uff1a500\u4e07\uff5e1,500\u4e07VND\u3002<\/li>\n<li>100\u756a\u53f7\u4ee5\u4e0a\uff1a1,500\u4e07\uff5e3,000\u4e07VND\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u901a\u5e38\u306e\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>01\u756a\u53f7\uff1a50\u4e07\uff5e150\u4e07VND\u3002<\/li>\n<li>02\uff5e10\u756a\u53f7\u672a\u6e80\uff1a200\u4e07\uff5e500\u4e07VND\u3002<\/li>\n<li>10\uff5e20\u756a\u53f7\u672a\u6e80\uff1a500\u4e07\uff5e1,500\u4e07VND\u3002<\/li>\n<li>20\uff5e50\u756a\u53f7\u672a\u6e80\uff1a1,500\u4e07\uff5e3,000\u4e07VND\u3002<\/li>\n<li>50\uff5e100\u756a\u53f7\u672a\u6e80\uff1a3,000\u4e07\uff5e5,000\u4e07VND\u3002<\/li>\n<li>100\u756a\u53f7\u4ee5\u4e0a\uff1a5,000\u4e07\uff5e7,000\u4e07VND\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>b. \u898f\u5b9a\u901a\u308a\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3044\u884c\u70ba<\/strong><\/p>\n<ul>\n<li><strong>\u8ca9\u4fc3\u54c1\u30fb\u5185\u90e8\u6d88\u8cbb\u8ca1\u30fb\u8cb8\u4e0e\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>01\u756a\u53f7\uff1a\u8b66\u544a\u3002<\/li>\n<li>02\uff5e10\u756a\u53f7\u672a\u6e80\uff1a100\u4e07\uff5e200\u4e07VND\u3002<\/li>\n<li>10\uff5e50\u756a\u53f7\u672a\u6e80\uff1a200\u4e07\uff5e1,000\u4e07VND\u3002<\/li>\n<li>50\uff5e100\u756a\u53f7\u672a\u6e80\uff1a1,000\u4e07\uff5e3,000\u4e07VND\u3002<\/li>\n<li>100\u756a\u53f7\u4ee5\u4e0a\uff1a3,000\u4e07\uff5e5,000\u4e07VND\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u901a\u5e38\u306e\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>01\u756a\u53f7\uff1a100\u4e07\uff5e200\u4e07VND\u3002<\/li>\n<li>02\uff5e10\u756a\u53f7\u672a\u6e80\uff1a200\u4e07\uff5e1,000\u4e07VND\u3002<\/li>\n<li>10\uff5e20\u756a\u53f7\u672a\u6e80\uff1a1,000\u4e07\uff5e3,000\u4e07VND\u3002<\/li>\n<li>20\uff5e50\u756a\u53f7\u672a\u6e80\uff1a3,000\u4e07\uff5e5,000\u4e07VND\u3002<\/li>\n<li>50\u756a\u53f7\u4ee5\u4e0a\uff1a6,000\u4e07\uff5e8,000\u4e07VND\uff08\u6700\u9ad8\u30ec\u30d9\u30eb\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u6ce8<\/strong>\uff1a \u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6388\u53d7\u30fb\u58f2\u8cb7\u884c\u70ba\u306f\u30012,000\u4e07\uff5e5,000\u4e07VND\u306e\u7f70\u91d1\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>7.5. \u95a2\u9023\u3059\u308b\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u5bfe\u3059\u308b\u51e6\u7f70\uff08\u7b2c19\u6761\uff09<\/h4>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u8acb\u306b\u5f93\u308f\u306a\u3044\u5834\u5408\u3001\u9280\u884c\u3084\u8cc7\u7523\u4fdd\u6709\u30d1\u30fc\u30c8\u30ca\u30fc\u7b49\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>200\u4e07\uff5e600\u4e07VND\uff1a \u60c5\u5831\u306e\u63d0\u4f9b\u304c5\u65e5\u4ee5\u4e0a\u9045\u308c\u305f\u5834\u5408\u3002<\/li>\n<li>600\u4e07\uff5e1,000\u4e07VND\uff1a \u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3002<\/li>\n<li>1,000\u4e07\uff5e1,600\u4e07VND\uff1a \u60c5\u5831\u3092\u63d0\u4f9b\u3057\u306a\u3044\u3001\u307e\u305f\u306f\u8131\u7a0e\u3092\u5171\u8b00\u30fb\u96a0\u853d\u3057\u305f\u5834\u5408\u3002<\/li>\n<\/ul>\n<h4>7.6. \u7d4c\u904e\u63aa\u7f6e<\/h4>\n<ul>\n<li>2026\u5e741\u670816\u65e5\u4ee5\u524d\u306b\u5b8c\u4e86\u3057\u305f\u884c\u70ba\uff1a \u65e7\u898f\u5b9a\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/li>\n<li>1\u670816\u65e5\u4ee5\u524d\u306b\u9032\u884c\u4e2d\u3067\u3001\u305d\u306e\u5f8c\u767a\u899a\u3057\u305f\u884c\u70ba\uff1a \u65b0\u653f\u4ee4310\u53f7\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"8-%E8%BC%B8%E5%87%BA%E5%85%A5%E9%96%A2%E7%A8%8E\"><\/span>8. \u8f38\u51fa\u5165\u95a2\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>2025\u5e74\u306b\u304a\u3051\u308b\u898f\u5236\u6539\u6b63\u653f\u4ee4<\/strong><\/p>\n<p><strong>\u25bc \u8f38\u51fa\u95a2\u7a0e<\/strong><\/p>\n<ul>\n<li>\u30bb\u30e1\u30f3\u30c8\u30af\u30ea\u30f3\u30ab\u30fc\uff1a \u8f38\u51fa\u95a2\u7a0e\u304c 10%\u304b\u30895% \u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/li>\n<li>\u77f3\u6750\u304a\u3088\u3073\u9ec4\u30ea\u30f3\uff1a \u77f3\u6750\u306e\u8f38\u51fa\u95a2\u7a0e\u306f 20% \u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002 \u9ec4\u30ea\u30f3\u306e\u8f38\u51fa\u95a2\u7a0e\u306f\u3001\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u5f93\u30442027\u5e74\u307e\u3067\u306b 15% \u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u25bc \u512a\u9047\u8f38\u5165\u95a2\u7a0e<\/strong><\/p>\n<ul>\n<li>\u6e1b\u7a0e\uff1a \u81ea\u52d5\u8eca\u90e8\u54c1\u304a\u3088\u3073\u8fb2\u7523\u7269\uff08\u98fc\u6599\u3001\u51b7\u51cd\u9d8f\u8089\u3001\u30a2\u30fc\u30e2\u30f3\u30c9\u306a\u3069\uff09\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u88fe\u91ce\u7523\u696d\uff1a \u81ea\u52d5\u8eca\u88fe\u91ce\u7523\u696d\u5411\u3051\u306e\u539f\u6750\u6599\u306b\u5bfe\u3057\u3001\u7a0e\u73870% \u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff082027\u5e74\u672b\u307e\u3067\u6709\u52b9\uff09\u3002<\/li>\n<li>\u74b0\u5883\u5bfe\u5fdc\u8eca\uff08\u30b0\u30ea\u30fc\u30f3\u30d3\u30fc\u30af\u30eb\uff09\uff1a \u74b0\u5883\u306b\u512a\u3057\u3044\u8eca\u4e21\u306e\u88fd\u9020\u3092\u5968\u52b1\u3059\u308b\u70ba\u3001\u7a0e\u5236\u512a\u9047\u306e\u53d7\u7d66\u8cc7\u683c\u306b\u304a\u3044\u3066\u96fb\u6c17\u81ea\u52d5\u8eca\u3068\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u8eca\u306e \u751f\u7523\u53f0\u6570\u306e\u5408\u7b97 \u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"9-%E7%89%B9%E5%88%A5%E6%B6%88%E8%B2%BB%E7%A8%8E%EF%BC%88SCT%EF%BC%89\"><\/span>9. \u7279\u5225\u6d88\u8cbb\u7a0e\uff08SCT\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>9.1. \u30a2\u30eb\u30b3\u30fc\u30eb\u98f2\u6599\u306b\u5bfe\u3059\u308b\u7279\u5225\u6d88\u8cbb\u7a0e\u306e\u5927\u5e45\u5897\u7a0e<\/h4>\n<p>2025\u5e746\u6708\u3001\u56fd\u4f1a\u306f\u6539\u6b63\u7279\u5225\u6d88\u8cbb\u7a0e\u6cd5\u3092\u53ef\u6c7a\u3057\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li><strong>\u7a0e\u7387<\/strong>\uff1a \u30d3\u30fc\u30eb\u304a\u3088\u3073\u84b8\u7559\u9152 \u306eSCT\u7a0e\u7387\u306f2027\u5e74\u304b\u30892031\u5e74\u306b\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u7d04 65%\u304b\u308990% \u306b\u4e0a\u6607\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>9.2. \u52a0\u7cd6\u98f2\u6599\u306b\u5bfe\u3059\u308b\u65b0\u305f\u306a\u7279\u5225\u6d88\u8cbb\u7a0e<\/h4>\n<ul>\n<li><strong>\u9069\u7528\u7bc4\u56f2<\/strong>\uff1a \u7cd6\u5206\u542b\u6709\u91cf\u304c 5g\/100ml\u8d85 \u306e\u98f2\u6599\u304cSCT\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u30ed\u30fc\u30c9\u30de\u30c3\u30d7<\/strong>\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>8%\uff1a 2027\u5e741\u67081\u65e5\u3088\u308a\u767a\u52b9\u3002<\/li>\n<li>10%\uff1a 2028\u5e741\u67081\u65e5\u3088\u308a\u767a\u52b9\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>9.3. \u305f\u3070\u3053\uff1a\u300c\u6df7\u5408\u7a0e\u300d\u65b9\u5f0f\u306e\u9069\u7528<\/h4>\n<ul>\n<li><strong>\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a \u5f93\u4fa1\u7a0e\uff08\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u306e\u307f\uff09\u304b\u3089 \u6df7\u5408\u7a0e\u5236\u5ea6 \u3078\u79fb\u884c\u3057\u307e\u3059\uff1a\u7a0e\u7387\uff08%\uff09\uff0b \u5f93\u91cf\u7a0e\uff08Absolute Tax\uff09\uff081\u7bb1\u3042\u305f\u308a\u306e\u56fa\u5b9a\u984d\uff09\u3002<\/li>\n<li><strong>\u7a0e\u984d<\/strong>\uff1a 2030\u5e74\u307e\u3067\u306b 1\u7bb1\u3042\u305f\u308a5,000 \uff5e 10,000 VND \u3092\u8ffd\u52a0\u5fb4\u53ce\u3057\u307e\u3059\uff082026\u5e74\u304b\u3089\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\uff09\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"10-%E7%92%B0%E5%A2%83%E4%BF%9D%E8%AD%B7%E7%A8%8E%E3%81%8A%E3%82%88%E3%81%B3%E7%82%AD%E7%B4%A0%E3%83%A1%E3%82%AB%E3%83%8B%E3%82%BA%E3%83%A0\"><\/span>10. \u74b0\u5883\u4fdd\u8b77\u7a0e\u304a\u3088\u3073\u70ad\u7d20\u30e1\u30ab\u30cb\u30ba\u30e0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>10.1. \u71c3\u6599\u306b\u5bfe\u3059\u308b\u74b0\u5883\u4fdd\u8b77\u7a0e\uff08EPT\uff09\uff082025\u5e74\uff5e2027\u5e74\uff09<\/h4>\n<ul>\n<li><strong>2025\u5e74<\/strong>\uff1a \u7d4c\u6e08\u56de\u5fa9\u3092\u652f\u63f4\u3059\u308b\u70ba\u3001\u5ef6\u9577\u6c7a\u8b70\u306b\u57fa\u3065\u304d\u30ac\u30bd\u30ea\u30f3\u304a\u3088\u3073\u77f3\u6cb9\u306b\u5bfe\u3059\u308b \u4f4e\u7a0e\u7387 \u306e\u9069\u7528\u3092\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/li>\n<li><strong>2026\u5e74<\/strong>\uff1a \u6c7a\u8b70109\/2025\/UBTVQH15\u53f7 \u306f\u30012026\u5e741\u67081\u65e5\u304b\u30892026\u5e7412\u670831\u65e5\u307e\u3067\u306e\u30ac\u30bd\u30ea\u30f3\u304a\u3088\u3073\u77f3\u6cb9\u306b\u5bfe\u3059\u308bEPT\u7a0e\u7387\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>2027\u5e74\u4ee5\u964d<\/strong>\uff1a \u6c7a\u8b70579\/2018\u53f7\u306b\u57fa\u3065\u304f\u9ad8\u3044\u7a0e\u7387\u533a\u5206\u306b\u623b\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>10.2. \u6392\u51fa\u91cf\u53d6\u5f15\u5236\u5ea6\uff08ETS\uff09<\/h4>\n<ul>\n<li><strong>\u30d1\u30a4\u30ed\u30c3\u30c8\u6bb5\u968e<\/strong>\uff1a 2025\u5e746\u6708\u3001\u30d9\u30c8\u30ca\u30e0\u306fCO\u2082\u6392\u51fa\u91cf\u306e\u7d0450%\u3092\u5360\u3081\u308b \u9244\u92fc\u3001\u30bb\u30e1\u30f3\u30c8\u3001\u706b\u529b\u767a\u96fb \u5206\u91ce\u3092\u5bfe\u8c61\u306b\u3001\u70ad\u7d20\u5e02\u5834\/ETS \u306e\u30d1\u30a4\u30ed\u30c3\u30c8\u6bb5\u968e\u3092\u958b\u59cb\u3057\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u30ad\u30e3\u30c3\u30d7\u30fb\u30a2\u30f3\u30c9\u30fb\u30c8\u30ec\u30fc\u30c9\uff08Cap &amp; Trade\uff09\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a \u653f\u5e9c\u306f\u5404\u4f01\u696d\u306b \u6392\u51fa\u67a0\uff08Quota\uff09 \u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u67a0\u5185<\/strong>\uff08Below Quota\uff09\uff1a \u4f59\u5270\u30af\u30ec\u30b8\u30c3\u30c8\u306f\u53d6\u5f15\u6240\u3067\u58f2\u5374\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li><strong>\u67a0\u8d85\u904e<\/strong>\uff08Exceeding Quota\uff09\uff1a \u8d85\u904e\u5206\u3092\u76f8\u6bba\u3059\u308b\u70ba\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u3092 \u8cfc\u5165 \u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>10.3. EU\u70ad\u7d20\u56fd\u5883\u8abf\u6574\u30e1\u30ab\u30cb\u30ba\u30e0 (CBAM\uff09<\/h4>\n<ul>\n<li><strong>\u79fb\u884c\u671f\u9593\u7d42\u4e86<\/strong>\uff1a 2025\u5e74\u306f\u79fb\u884c\u671f\u9593\u306e\u6700\u7d42\u5e74\u3067\u3059\u3002<\/li>\n<li><strong>\u5b8c\u5168\u5b9f\u65bd<\/strong>\uff1a 2026\u5e741\u67081\u65e5 \u3088\u308a\u30016\u3064\u306e\u5546\u54c1\u30b0\u30eb\u30fc\u30d7\uff08\u9244\u92fc\u3001\u30a2\u30eb\u30df\u30cb\u30a6\u30e0\u3001\u30bb\u30e1\u30f3\u30c8\u3001\u80a5\u6599\u3001\u6c34\u7d20\u3001\u96fb\u529b\uff09\u3092\u6b27\u5dde\u3078\u8f38\u51fa\u3059\u308b\u4f01\u696d\u306f\u3001\u7d14\u6392\u51fa\u91cf\u306b\u5bfe\u5fdc\u3059\u308bCBAM\u8a3c\u660e\u66f8\u3092\u8cfc\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h4>10.4. \u62e1\u5927\u751f\u7523\u8005\u8cac\u4efb\uff08EPR\uff09<\/h4>\n<ul>\n<li>2025\u5e74\u3001\u5305\u88c5\u6750\u3001\u96fb\u6c60\u3001\u6f64\u6ed1\u6cb9\u3001\u30bf\u30a4\u30e4\u306b\u5bfe\u3059\u308b \u30ea\u30b5\u30a4\u30af\u30eb\u6599 \u306e\u5fb4\u53ce\u306b\u3088\u308a\u3001EPR\u898f\u5236\u304c\u5b9f\u8cea\u7684\u306a\u65bd\u884c\u306b\u5165\u308a\u307e\u3059\u3002<\/li>\n<li>\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u81ea\u793e\u3067\u30ea\u30b5\u30a4\u30af\u30eb\u6d3b\u52d5\u3092\u7d44\u7e54\u3059\u308b\u3002<\/li>\n<li>\u307e\u305f\u306f\u3001\u56fd\u306b\u30ea\u30b5\u30a4\u30af\u30eb\u4ee3\u884c\u3092\u59d4\u8a17\u3059\u308b\u70ba\u3001\u30d9\u30c8\u30ca\u30e0\u74b0\u5883\u4fdd\u8b77\u57fa\u91d1 \u306b\u91d1\u92ad\u7684\u62e0\u51fa\u3092\u884c\u3046\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"II-%E4%BC%9A%E8%A8%88%E3%83%BB%E7%9B%A3%E6%9F%BB%E9%96%A2%E9%80%A3%E3%81%AE%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\"><\/span>II. \u4f1a\u8a08\u30fb\u76e3\u67fb\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1-%E9%80%9A%E9%81%94992025TT-BTC%E5%8F%B7%EF%BC%9A%E4%BC%81%E6%A5%AD%E4%BC%9A%E8%A8%88%E5%88%B6%E5%BA%A6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E8%A6%8F%E5%AE%9A\"><\/span>1. \u901a\u905499\/2025\/TT-BTC\u53f7\uff1a\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u898f\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2025\u5e7410\u670827\u65e5\u306b\u767a\u884c\u3055\u308c\u305f\u901a\u9054\u7b2c99\/2025\/TT-BTC\u53f7\u306f\u30012026\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u3088\u308a\u6709\u52b9\u3068\u306a\u308a\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u8a3c\u6191\u3001\u52d8\u5b9a\u79d1\u76ee\u8868\u3001\u8a18\u5e33\u3001\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u30fb\u8868\u793a\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<h4>1.1. \u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236<\/h4>\n<ul>\n<li><strong>\u7fa9\u52d9\u7684\u898f\u5236<\/strong>\uff1a \u4f01\u696d\u306f\u3001\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30fb\u627f\u8a8d\u30fb\u4fdd\u7ba1\u306e\u9593\u3067\u8077\u52d9\u3092\u660e\u78ba\u306b\u5206\u96e2\u3059\u308b\u5185\u90e8\u30ac\u30d0\u30ca\u30f3\u30b9\u898f\u5b9a\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u30d7\u30ed\u30bb\u30b9\u306e\u78ba\u7acb<\/strong>\uff1a \u4e0d\u6b63\u3092\u9632\u304e\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u70ba\u3001\u7279\u5b9a\u306e\u696d\u52d9\uff08\u8cfc\u8cb7\u3001\u8ca9\u58f2\u3001\u5728\u5eab\u3001\u8cc7\u7523\u3001\u73fe\u91d1\u7b49\uff09\u306b\u5bfe\u3059\u308b\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u30c8\u30ec\u30fc\u30b5\u30d3\u30ea\u30c6\u30a3\u306e\u5f37\u5316<\/strong>\uff1a \u691c\u67fb\u3084\u76e3\u67fb\u6642\u306e\u8aa4\u8b2c\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u5316\u3057\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u70ba\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u306f\u4f5c\u6210\u8005\u30fb\u78ba\u8a8d\u8005\u30fb\u627f\u8a8d\u8005\uff08Maker \u2013 Checker \u2013 Approver\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<h4>1.2. \u52d8\u5b9a\u79d1\u76ee\u8868\u306b\u304a\u3051\u308b\u81ea\u5f8b\u6027\u306e\u5411\u4e0a<\/h4>\n<ul>\n<li><strong>\u67d4\u8edf\u6027<\/strong>\uff1a \u8ca1\u52d9\u8af8\u8868\u304c\u6b63\u78ba\u306b\u4f5c\u6210\u3055\u308c\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u4f01\u696d\u306f\u52d8\u5b9a\u79d1\u76ee\u306e\u540d\u79f0\u3001\u756a\u53f7\u3001\u304a\u3088\u3073\u69cb\u9020\u3092\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u30fb\u88dc\u8db3\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u696d\u754c\u9069\u5408\u6027<\/strong>\uff1a \u65e7\u6765\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u30ab\u30d0\u30fc\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u591a\u304f\u306e\u65b0\u3057\u3044\u696d\u52d9\u3092\u542b\u3080\u3001E\u30b3\u30de\u30fc\u30b9\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3001\u7269\u6d41\u3001\u91d1\u878d\u306a\u3069\u306e\u7279\u5b9a\u696d\u754c\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/li>\n<li><strong>ERP\u7d71\u5408<\/strong>\uff1a \u56fd\u306e\u6a19\u6e96\u7684\u306a\u52d8\u5b9a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3078\u306e\u786c\u76f4\u7684\u306a\u4f9d\u5b58\u3092\u6e1b\u3089\u3057\u3001ERP\u30b7\u30b9\u30c6\u30e0\u306b\u5408\u308f\u305b\u3066\u52d8\u5b9a\u79d1\u76ee\u8868\uff08COA\uff09\u3092\u8a2d\u8a08\u3059\u308b\u969b\u306e\u67d4\u8edf\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>1.3. \u4f1a\u8a08\u671f\u9593\u3001\u9023\u7d50\u3001\u304a\u3088\u3073\u5f93\u5c5e\u5358\u4f4d\u306e\u660e\u78ba\u306a\u958b\u793a<\/h4>\n<ul>\n<li><strong>\u4f1a\u8a08\u671f\u9593<\/strong>\uff1a \u8868\u793a\u306e\u4e00\u8cab\u6027\u3068\u30c7\u30fc\u30bf\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u70ba\u3001\u8ca1\u52d9\u5831\u544a\u671f\u9593\uff08\u5e74\u6b21\u3001\u671f\u4e2d\u3001\u5b8c\u5168\u3001\u307e\u305f\u306f\u8981\u7d04\uff09\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u7d71\u5408\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a \u60c5\u5831\u306e\u6b20\u843d\u3084\u30c7\u30fc\u30bf\u306e\u91cd\u8907\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u5f93\u5c5e\u5358\u4f4d\uff08\u652f\u5e97\u3001\u4e8b\u696d\u62e0\u70b9\u306a\u3069\uff09\u304b\u3089\u306e\u30c7\u30fc\u30bf\u3092\u7d71\u5408\u3059\u308b\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u660e\u78ba\u5316\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6a19\u6e96\u5316<\/strong>\uff1a \u8907\u6570\u306e\u5f93\u5c5e\u5358\u4f4d\u3092\u6301\u3064\u4f01\u696d\u304c\u5831\u544a\u96c6\u8a08\u30d7\u30ed\u30bb\u30b9\u3092\u5bb9\u6613\u306b\u6a19\u6e96\u5316\u3067\u304d\u308b\u3088\u3046\u3001\u6a19\u6e96\u7684\u306a\u67a0\u7d44\u307f\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>1.4. \u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304a\u3088\u3073\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308b\u8981\u4ef6<\/h4>\n<ul>\n<li><strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u57fa\u6e96<\/strong>\uff1a \u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3001\u6a29\u9650\u5206\u6563\u3001\u64cd\u4f5c\u8ffd\u8de1\uff08\u76e3\u67fb\u8a3c\u8de1\uff09\u3001\u304a\u3088\u3073\u6240\u8f44\u5b98\u5e81\u306e\u8981\u8acb\u306b\u5fdc\u3058\u305f\u30c7\u30fc\u30bf\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\/\u63d0\u4f9b\u6a5f\u80fd\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u30c7\u30fc\u30bf\u4fdd\u7ba1<\/strong>\uff1a \u96fb\u5b50\u4f1a\u8a08\u30c7\u30fc\u30bf\u306f\u3001\u5b89\u5168\u306b\u4fdd\u7ba1\u3055\u308c\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3001\u5fa9\u5143\u3001\u304a\u3088\u3073\u7167\u5408\u304c\u53ef\u80fd\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u540c\u671f<\/strong>\uff1a \u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u70ba\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3001\u96fb\u5b50\u8a3c\u6191\u3001\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30d0\u30f3\u30ad\u30f3\u30b0\u3068\u306e\u540c\u671f\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>1.5. \u56fd\u969b\u57fa\u6e96\u304a\u3088\u3073\u900f\u660e\u6027\u306e\u8ffd\u6c42<\/h4>\n<ul>\n<li><strong>IFRS\u3078\u306e\u53ce\u675f<\/strong>\uff1a \u901a\u905499\u53f7\u306e\u5185\u5bb9\u306f\u3001\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u306e\u3088\u308a\u660e\u78ba\u306a\u5206\u985e\u3084\u3001\u3088\u308a\u900f\u660e\u6027\u306e\u9ad8\u3044\u958b\u793a\u8981\u4ef6\u306a\u3069\u3001IFRS\u57fa\u6e96\u306b\u8fd1\u3065\u304f\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u8868\u793a<\/strong>\uff1a \u8ca1\u52d9\u8af8\u8868\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u304a\u3088\u3073\u8868\u793a\u8981\u4ef6\u306f\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u3068\u516c\u958b\u6027\u3092\u9ad8\u3081\u308b\u70ba\u306b\u958b\u767a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u7d71\u5408<\/strong>\uff1a \u30d9\u30c8\u30ca\u30e0\u304cIFRS\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\uff082028\uff5e2030\u5e74\uff09\u3078\u79fb\u884c\u3059\u308b\u4e2d\u3067\u4f01\u696d\u306e\u7d71\u5408\u3092\u5bb9\u6613\u306b\u3057\u3001\u8cc7\u672c\u8abf\u9054\u3084\u9280\u884c\u30fb\u6295\u8cc7\u5bb6\u3068\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2-2025%E5%B9%B4%E3%81%AB%E7%9B%A3%E6%9F%BB%E3%81%8C%E7%BE%A9%E5%8B%99%E4%BB%98%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B%E5%AF%BE%E8%B1%A1%E3%81%AE%E8%BF%BD%E5%8A%A0\"><\/span>2. 2025\u5e74\u306b\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u5bfe\u8c61\u306e\u8ffd\u52a0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u653f\u4ee490\/2025\/ND-CP\u53f7\uff082025\u5e744\u670814\u65e5\u767a\u884c\u3001\u7f72\u540d\u65e5\u3088\u308a\u767a\u52b9\uff09\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u5b9f\u65bd\u3092\u8a73\u7d30\u306b\u6307\u5c0e\u3059\u308b\u653f\u4ee417\/2012\/ND-CP\u53f7\u306e\u4e00\u90e8\u6761\u9805\u3092\u6539\u6b63\u30fb\u88dc\u8db3\u3057\u307e\u3057\u305f\u3002<\/p>\n<h4>2.1. \u76e3\u67fb\u7fa9\u52d9\u5bfe\u8c61\u3068\u306a\u308b\u300c\u5927\u4f01\u696d\u300d\u306e\u5b9a\u7fa9\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u57fa\u6e96<\/h4>\n<p>\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u57fa\u6e96\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30822\u3064\uff08\u524d\u5e74\u5ea6\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u300c\u5927\u898f\u6a21\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u76e3\u67fb\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u52b4\u50cd\u8005<\/strong>\uff1a \u5e74\u9593\u306e\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u5f93\u696d\u54e1\u306e\u5e73\u5747\u6570 &gt; 200\u4eba\u3002<\/li>\n<li><strong>\u58f2\u4e0a<\/strong>\uff1a \u5e74\u9593\u7dcf\u58f2\u4e0a\u9ad8 &gt; 3,000\u5104VND\u3002<\/li>\n<li><strong>\u8cc7\u7523<\/strong>\uff1a \u7dcf\u8cc7\u7523 &gt; 1,000\u5104VND\u3002<\/li>\n<li><strong>\u6ce8\u8a18<\/strong>\uff1a \u4f01\u696d\u304c2\u5e74\u9023\u7d9a\u3067\u4e0a\u8a18\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u518d\u3073\u57fa\u6e96\u3092\u6e80\u305f\u3059\u307e\u3067\u76e3\u67fb\u7fa9\u52d9\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>2.2. \u30c7\u30fc\u30bf\u6c7a\u5b9a\u306e\u539f\u5247<\/h4>\n<ul>\n<li><strong>\u52b4\u50cd\u8005<\/strong>\uff1a \u5404\u6708\u672b\u306e\u793e\u4f1a\u4fdd\u967a\u7d0d\u4ed8\u8a3c\u6191\u306b\u57fa\u3065\u304f12\u30f6\u6708\u5e73\u5747\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u58f2\u4e0a\u304a\u3088\u3073\u8cc7\u7523<\/strong>\uff1a \u4f1a\u8a08\u6cd5\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u305f\uff08\u524d\u5e74\u5ea6\u306e\uff09\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>2.3. \u76e3\u67fb\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u671f\u9593\u306e\u5909\u66f4<\/h4>\n<ul>\n<li><strong>\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u898f\u5247<\/strong>\uff1a \u57f7\u52d9\u76e3\u67fb\u4eba\u306f\u3001\u540c\u4e00\u306e\u4e8b\u696d\u4f53\u306b\u5bfe\u3057\u30665\u5e74\u9023\u7d9a\u3092\u8d85\u3048\u3066\u76e3\u67fb\u5831\u544a\u66f8\u306b\u7f72\u540d\u3059\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u7d4c\u904e\u63aa\u7f6e<\/strong>\uff1a 2025\u5e741\u67081\u65e5\u3088\u308a\u524d\u306b\u4e8b\u696d\u4f53\u306e\u70ba\u306b\u7f72\u540d\u3057\u305f\u76e3\u67fb\u4eba\u306f\u3001\u7f72\u540d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u307e\u3059\uff08\u671f\u9593\u306f\u9023\u7d9a\u671f\u9593\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u304c\u3001\u904e\u53bb\u306e\u9055\u53cd\u306f\u9061\u53ca\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff09\u3002<\/li>\n<\/ul>\n<h4>2.4. \u4f01\u696d\u306e\u9069\u7528\u6642\u671f<\/h4>\n<ul>\n<li><strong>\u8a55\u4fa1<\/strong>\uff1a 2024\u4f1a\u8a08\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u30c7\u30fc\u30bf\u304a\u3088\u3073\u4eba\u4e8b\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/li>\n<li><strong>\u5b9f\u65bd<\/strong>\uff1a \u65b0\u305f\u306a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u305d\u306e\u4f01\u696d\u306f2025\u5e74\u306e\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5f37\u5236\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"III-%E8%B3%83%E9%87%91%E3%83%BB%E5%8A%B4%E5%83%8D%E3%83%BB%E4%BF%9D%E9%99%BA%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\"><\/span>III. \u8cc3\u91d1\u30fb\u52b4\u50cd\u30fb\u4fdd\u967a\u306b\u95a2\u3059\u308b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1-2024%E5%B9%B4%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%99%BA%E6%B3%95\"><\/span>1. 2024\u5e74\u793e\u4f1a\u4fdd\u967a\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>1.1. \u30cf\u30a4\u30e9\u30a4\u30c8<\/h4>\n<ul>\n<li><strong>\u6cd5\u7684\u6839\u62e0<\/strong>\uff1a \u672c\u6cd5\u306f2024\u5e746\u670829\u65e5\u306b\u53ef\u6c7a\u3055\u308c\uff08\u6cd5\u5f8b\u7b2c41\/2024\/QH15\u53f7\uff09\u30012025\u5e747\u67081\u65e5\u3088\u308a\u767a\u52b9\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6ce8\u76ee\u3059\u3079\u304d\u6307\u5c0e\u6587\u66f8<\/strong>\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>\u653f\u4ee4158\/2025\/ND-CP\u53f7\uff1a \u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u306b\u95a2\u3059\u308b\u6307\u5c0e\uff082025\u5e747\u67081\u65e5\u767a\u52b9\uff09\u3002<\/li>\n<li>\u653f\u4ee4159\/2025\/ND-CP\u53f7\uff1a \u4efb\u610f\u793e\u4f1a\u4fdd\u967a\u306b\u95a2\u3059\u308b\u6307\u5c0e\uff082025\u5e747\u67081\u65e5\u767a\u52b9\uff09\u3002<\/li>\n<li>\u653f\u4ee4274\/2025\/ND-CP\u53f7\uff1a \u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u304a\u3088\u3073\u5931\u696d\u4fdd\u967a\u306e\u9045\u5ef6\u7d0d\u4ed8\u30fb\u7d0d\u4ed8\u9003\u308c\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff082025\u5e7411\u670830\u65e5\u767a\u52b9\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>1.2. \u4e3b\u306a\u5909\u66f4\u70b9<\/h4>\n<ul>\n<li><strong>\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\uff08SI\uff09\u52a0\u5165\u5bfe\u8c61\u306e\u62e1\u5927<\/strong>\uff1a \u65b0\u6cd5\u3067\u306f\u3001\u5b9f\u7fd2\u751f\u3084\u6d77\u5916\u52e4\u52d9\u8005\u3092\u542b\u3080\u591a\u304f\u306e\u5f93\u696d\u54e1\u30b0\u30eb\u30fc\u30d7\u304c\u5f37\u5236\u52a0\u5165\u5236\u5ea6\u306b\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u5e74\u91d1\u53d7\u7d66\u8cc7\u683c\u8981\u4ef6\uff08\u7d0d\u4ed8\u5e74\u6570\uff09\u306e\u77ed\u7e2e<\/strong>\uff1a \u6539\u6b63\u6cd5\u306b\u57fa\u3065\u304d\u3001\u9000\u8077\u5e74\u9f62\u306b\u9054\u3057\u305f\u5f93\u696d\u54e1\u306f\u3001SI\u7d0d\u4ed8\u671f\u9593\u304c15\u5e74\u4ee5\u4e0a\u3067\u3042\u308c\u3070\uff08\u5f93\u6765\u306e\u3088\u308a\u9ad8\u3044\u8981\u4ef6\u304b\u3089\u77ed\u7e2e\uff09\u30012025\u5e747\u67081\u65e5\u3088\u308a\u6708\u6b21\u5e74\u91d1\u306e\u53d7\u7d66\u8cc7\u683c\u3092\u5f97\u307e\u3059\u3002<\/li>\n<li><strong>\u793e\u4f1a\u4fdd\u967a\u4e00\u6642\u91d1\uff08\u30ef\u30f3\u30aa\u30d5\uff09\u53d7\u7d66\u306e\u5236\u9650<\/strong>\uff1a 2025\u5e747\u67081\u65e5\u4ee5\u964d\u306b\u5236\u5ea6\u306b\u53c2\u52a0\u3059\u308b\u8005\u306f\u3001\u7279\u5b9a\u306e\u7279\u5225\u306a\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u9650\u308a\u3001\u6a19\u6e96\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306e\u4e00\u6642\u91d1\u53d7\u7d66\u306f\u8a31\u53ef\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u4fdd\u967a\u6599\u30fb\u7d66\u4ed8\u91d1\u8a08\u7b97\u306e\u70ba\u306e\u65b0\u300c\u53c2\u7167\u30ec\u30d9\u30eb\u300d<\/strong>\uff1a \u300c\u57fa\u672c\u7d66\uff08l\u01b0\u01a1ng c\u01a1 s\u1edf\uff09\u300d\u306e\u5ec3\u6b62\u53ef\u80fd\u6027\u3092\u898b\u8d8a\u3057\u3001\u6cd5\u5f8b\u306fSI\u4fdd\u967a\u6599\u304a\u3088\u3073\u7d66\u4ed8\u91d1\u8a08\u7b97\u306e\u57fa\u790e\u3068\u3057\u3066\u300c\u53c2\u7167\u30ec\u30d9\u30eb\uff08Reference Level\uff09\u300d\u306e\u4f7f\u7528\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u9045\u5ef6\u7d0d\u4ed8\u30fb\u7d0d\u4ed8\u9003\u308c\u306b\u5bfe\u3059\u308b\u5236\u88c1<\/strong>\uff1a \u653f\u4ee4274\/2025\u53f7\u306b\u57fa\u3065\u304d\u3001\u9045\u5ef6\u7d0d\u4ed8\u304a\u3088\u3073\u7d0d\u4ed8\u9003\u308c\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3068\u51e6\u7406\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u660e\u78ba\u5316\u30fb\u5f37\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u4efb\u610f\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u8005\u3078\u306e\u652f\u63f4<\/strong>\uff1a \u653f\u4ee4159\/2025\u53f7\u306f\u30012025\u5e747\u67081\u65e5\u3088\u308a\u6709\u52b9\u3068\u306a\u308b\u4efb\u610fSI\u62e0\u51fa\u306b\u5bfe\u3059\u308b\u5177\u4f53\u7684\u306a\u56fd\u5bb6\u652f\u63f4\u30ec\u30d9\u30eb\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2-2026%E5%B9%B4%E3%81%8B%E3%82%89%E3%81%AE%E5%9C%B0%E5%9F%9F%E5%88%A5%E6%9C%80%E4%BD%8E%E8%B3%83%E9%87%91%E3%81%AE%E5%BC%95%E3%81%8D%E4%B8%8A%E3%81%92\"><\/span>2. 2026\u5e74\u304b\u3089\u306e\u5730\u57df\u5225\u6700\u4f4e\u8cc3\u91d1\u306e\u5f15\u304d\u4e0a\u3052<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u653f\u4ee4\u7b2c293\/2025\/ND-CP\u53f7\uff082025\u5e7411\u670810\u65e5\u767a\u884c\uff09\u306f\u30012026\u5e741\u67081\u65e5\u3088\u308a\u767a\u52b9\u3059\u308b\u65b0\u305f\u306a\u5730\u57df\u5225\u6700\u4f4e\u8cc3\u91d1\u30ec\u30d9\u30eb\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>2.1. \u4e3b\u306a\u5909\u66f4\u70b9<\/h4>\n<ul>\n<li><strong>\u4e0a\u6607\u7387<\/strong>\uff1a \u73fe\u884c\u30ec\u30d9\u30eb\u3068\u6bd4\u8f03\u3057\u3066\u7d047.2%\u306e\u5f15\u304d\u4e0a\u3052\uff08\u5730\u57df\u306b\u3088\u308a\u6708\u984d25\u4e07VND\uff5e35\u4e07VND\u306e\u7bc4\u56f2\uff09\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u9069\u7528\u7bc4\u56f2<\/strong>\uff1a \u7279\u5b9a\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u96c7\u7528\u4e3b\u3068\u52b4\u50cd\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u5f93\u696d\u54e1\u3002\u9069\u7528\u30ec\u30fc\u30c8\u306f\u305d\u308c\u305e\u308c\u306e\u5730\u57df\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u8907\u6570\u5730\u57df\u3067\u306e\u4e8b\u696d\u904b\u55b6<\/strong>\uff1a \u96c7\u7528\u4e3b\u304c\u8907\u6570\u306e\u5730\u57df\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u8907\u6570\u306e\u62e0\u70b9\u3092\u6301\u3064\u5834\u5408\u3001\u305d\u308c\u3089\u306e\u4e2d\u3067\u6700\u3082\u9ad8\u3044\u5730\u57df\u5225\u6700\u4f4e\u8cc3\u91d1\u30ec\u30d9\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u793e\u4f1a\u4fdd\u967a\u306e\u57fa\u790e<\/strong>\uff1a \u65b0\u305f\u306a\u6700\u4f4e\u8cc3\u91d1\u306f\u3001\u901a\u5e38\u306e\u52b4\u50cd\u6761\u4ef6\u3067\u901a\u5e38\u306e\u5168\u52b4\u50cd\u6642\u9593\u50cd\u304f\u672a\u719f\u7df4\u52b4\u50cd\u8005\u306e\u70ba\u306e\u3001\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u6599\u7b97\u5b9a\u306e\u6700\u4f4e\u7d66\u4e0e\u57fa\u790e\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3-%E9%9B%BB%E5%AD%90%E5%8A%B4%E5%83%8D%E5%A5%91%E7%B4%84%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%94%BF%E4%BB%A4337%E5%8F%B7\"><\/span>3. \u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u306b\u95a2\u3059\u308b\u653f\u4ee4337\u53f7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4>3.1. \u7d19\u306e\u5951\u7d04\u3068\u540c\u7b49\u306e\u6cd5\u7684\u52b9\u529b<\/h4>\n<p>2026\u5e74\u3088\u308a\u3001\u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u306f\u66f8\u9762\u306b\u3088\u308b\u7d19\u306e\u52b4\u50cd\u5951\u7d04\u3068\u540c\u7b49\u306e\u5b8c\u5168\u306a\u6cd5\u7684\u52b9\u529b\u3092\u6301\u3061\u307e\u3059\u3002 \u3053\u308c\u306f\u653f\u4ee4\u306e\u7b2c3\u6761\u3067\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u306f\u52b4\u50cd\u6cd5\u304a\u3088\u3073\u96fb\u5b50\u53d6\u5f15\u6cd5\u306b\u5f93\u3063\u305f\u30c7\u30fc\u30bf\u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u5f62\u5f0f\u3067\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>3.2. \u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u63d0\u51fa\u3068ID\u4ed8\u4e0e<\/h4>\n<p>\u96fb\u5b50\u5951\u7d04\u306f\u4f01\u696d\u306e\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u7f72\u540d\u30fb\u4fdd\u7ba1\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001ID\u30b3\u30fc\u30c9\u3092\u4ed8\u4e0e\u3059\u308b\u70ba\u306b\u3001\u6700\u5f8c\u306e\u5f53\u4e8b\u8005\u304c\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3092\u884c\u3063\u3066\u304b\u308924\u6642\u9593\u4ee5\u5185\u306b\uff08\u5185\u52d9\u7701\u304c\u7ba1\u7406\u3059\u308b\uff09\u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u5f37\u5236\u7684\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 \u672c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u4e00\u5143\u7ba1\u7406\u3001\u5831\u544a\u652f\u63f4\u3001\u304a\u3088\u3073\u5b89\u5168\u306a\u30c7\u30fc\u30bf\u5171\u6709\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/p>\n<h4>3.3. \u96fb\u5b50\u5951\u7d04\uff08eContract\uff09\u306e\u6280\u8853\u7684\u6761\u4ef6<\/h4>\n<p>eContract\u30b7\u30b9\u30c6\u30e0\u306f\u4ee5\u4e0b\u306e\u53b3\u683c\u306a\u6280\u8853\u7684\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3092\u691c\u8a3c\u3059\u308b\u70ba\u306e\u5408\u6cd5\u7684\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f7f\u7528\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u304a\u3088\u3073\u9867\u5ba2\u60c5\u5831\u3092\u4fdd\u8b77\u3059\u308b\u70ba\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u306e\u5b9f\u65bd\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u4fdd\u7ba1\u306e\u78ba\u4fdd\u3001\u304a\u3088\u3073\u7f72\u540d\u6e08\u307f\u5951\u7d04\u306e\u691c\u7d22\u8a31\u53ef\u3002<\/li>\n<li>\u96fb\u5b50\u8b58\u5225\u6cd5\u306b\u5f93\u3063\u305f\u4e3b\u4f53\u306e\u6b63\u78ba\u306a\u7279\u5b9a\u304a\u3088\u3073\u672c\u4eba\u8a8d\u8a3c\u3002<\/li>\n<li>\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u63d0\u51fa\u524d\u306e\u5951\u7d04\u8a8d\u8a3c\u3002<\/li>\n<li>\u52b4\u50cd\u4f7f\u7528\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u5831\u544a\u306e\u30b5\u30dd\u30fc\u30c8\u3002<\/li>\n<li>\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3068\u306e\u6a19\u6e96API\u7d4c\u7531\u3067\u306e\u63a5\u7d9a\u3002<\/li>\n<li>\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u8981\u4ef6\u306e\u9075\u5b88\u78ba\u4fdd\u3002<\/li>\n<\/ul>\n<h4>3.4. \u8b58\u5225\u304a\u3088\u3073\u672c\u4eba\u8a8d\u8a3c<\/h4>\n<p>eContract\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u4ee5\u4e0b\u3092\u4fdd\u8a3c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li><strong>\u500b\u4eba<\/strong>\uff1a \u6709\u52b9\u306a\u8eab\u5206\u8a3c\u660e\u66f8\u306b\u306f\u3001\u5e02\u6c11\u8eab\u5206\u8a3c\u660e\u66f8\uff08CCCD\uff09\u3001\u96fb\u5b50\u8eab\u5206\u8a3c\u660e\u66f8\u3001\u30ec\u30d9\u30eb2\u96fb\u5b50\u8b58\u5225\u30a2\u30ab\u30a6\u30f3\u30c8\uff08VNeID\uff09\u3001\u307e\u305f\u306f\u6709\u52b9\u306a\u30d1\u30b9\u30dd\u30fc\u30c8\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u7d44\u7e54\u30fb\u4f01\u696d\u306e\u5834\u5408<\/strong>\uff1a \u4f01\u696d\u767b\u9332\u8a3c\u660e\u66f8\u307e\u305f\u306f\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u3001\u304a\u3088\u3073\u6cd5\u7684\u4ee3\u8868\u8005\u306e\u8eab\u5206\u8a3c\u660e\u66f8\u3002 \u30b7\u30b9\u30c6\u30e0\u306f\u3001\u5bfe\u8c61\u8005\u306e\u6b63\u78ba\u306a\u8b58\u5225\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u3001\u751f\u4f53\u30c7\u30fc\u30bf\uff08\u6307\u7d0b\u3001\u9854\u8a8d\u8a3c\u306a\u3069\uff09\u3092\u78ba\u8a8d\u304a\u3088\u3073\u7167\u5408\u3059\u308b\u6a5f\u80fd\u3092\u5099\u3048\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h4>3.5. \u52b9\u529b\u304a\u3088\u3073\u5951\u7d04\u4fee\u6b63<\/h4>\n<ul>\n<li><strong>\u52b9\u529b<\/strong>\uff1a \u5f53\u4e8b\u8005\u9593\u3067\u5225\u6bb5\u306e\u5408\u610f\u304c\u306a\u3044\u9650\u308a\u3001\u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u306f\u6700\u5f8c\u306e\u5f53\u4e8b\u8005\u304c\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u304a\u3088\u3073\u8a8d\u8a3c\u3092\u884c\u3063\u305f\u77ac\u9593\u304b\u3089\u52b9\u529b\u3092\u751f\u3058\u307e\u3059\u3002<\/li>\n<li><strong>\u4fee\u6b63<\/strong>\uff1a \u96fb\u5b50\u5951\u7d04\u306e\u4fee\u6b63\u3001\u88dc\u8db3\u3001\u4e00\u6642\u505c\u6b62\u3001\u307e\u305f\u306f\u7d42\u4e86\u306f\u3001\u6700\u521d\u306e\u5951\u7d04\u3068\u540c\u69d8\u306e\u624b\u9806\u3067\u884c\u308f\u308c\u307e\u3059\u3002 \u4e00\u8cab\u6027\u3001\u5b8c\u5168\u6027\u3001\u304a\u3088\u3073\u53d6\u5f15\u5c65\u6b74\u306e\u30c8\u30ec\u30fc\u30b5\u30d3\u30ea\u30c6\u30a3\u3092\u78ba\u4fdd\u3059\u308b\u70ba\u3001\u9644\u5c5e\u66f8\u306f\u540c\u4e00\u306eID\u306b\u7d10\u4ed8\u3051\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u5b9f\u65bd<\/strong>\uff1a \u672c\u653f\u4ee4\u306f2026\u5e741\u67081\u65e5\u3088\u308a\u767a\u52b9\u3057\u3001\u96fb\u5b50\u52b4\u50cd\u5951\u7d04\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u9045\u304f\u3068\u30822026\u5e747\u67081\u65e5\u307e\u3067\u306b\u904b\u7528\u3092\u958b\u59cb\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"IV-%E6%B3%95%E5%8B%99%E9%96%A2%E9%80%A3%E3%81%AE%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88\"><\/span>IV. \u6cd5\u52d9\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1-%E4%BC%81%E6%A5%AD%E6%B3%95%EF%BC%88%E6%B3%95%E5%BE%8B%E7%AC%AC762025QH15%E5%8F%B7%E3%81%AB%E3%82%88%E3%82%8A%E6%94%B9%E6%AD%A3%EF%BC%89\"><\/span>1. \u4f01\u696d\u6cd5\uff08\u6cd5\u5f8b\u7b2c76\/2025\/QH15\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u5f8b\u7b2c76\/2025\/QH15\u53f7\u306b\u57fa\u3065\u304d2025\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u4f01\u696d\u6cd5\u306f\u30012025\u5e747\u67081\u65e5\u3088\u308a\u767a\u52b9\u3057\u307e\u3059\u3002 \u672c\u6cd5\u306f\u3001\u6240\u6709\u6a29\u306e\u900f\u660e\u6027\u3001\u4f01\u696d\u767b\u9332\u30fb\u7ba1\u7406\u6761\u4ef6\u306e\u53b3\u683c\u5316\u3001\u304a\u3088\u3073\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u898f\u5b9a\u306e\u62e1\u5927\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u5b9f\u8cea\u7684\u652f\u914d\u8005\uff08Beneficial Owners\uff09\u300d\u306e\u900f\u660e\u6027\uff1a \u4f01\u696d\u306f\u3001\u5b9f\u8cea\u7684\u306b\u4f01\u696d\u3092\u6240\u6709\u307e\u305f\u306f\u652f\u914d\u3059\u308b\u500b\u4eba\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u3001\u66f4\u65b0\u3001\u304a\u3088\u3073\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\uff08\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u9632\u6b62\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u76ee\u7684\u3068\u3059\u308b\uff09\u3002<\/li>\n<li>\u914d\u5f53\uff1a \u652f\u6255\u308f\u308c\u308b\u7a0e\u5f15\u5f8c\u5229\u76ca\u3068\u3057\u3066\u53b3\u683c\u306b\u518d\u5b9a\u7fa9\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li>\u79c1\u52df\u50b5\uff1a \u767a\u884c\u6761\u4ef6\u304c\u53b3\u683c\u5316\u3055\u308c\u307e\u3057\u305f\uff08\u8ca0\u50b5\u306f\u8cc7\u672c\u306e5\u500d\u3092\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044\uff09\u3002\u305f\u3060\u3057\u3001\u7279\u5b9a\u306e\u91d1\u878d\/\u4e0d\u52d5\u7523\u6a5f\u95a2\u306f\u9664\u304d\u307e\u3059\u3002<\/li>\n<li>\u89e3\u6563\uff1a \u682a\u5f0f\u4f1a\u793e\u306f\u30016\u30f6\u6708\u9023\u7d9a\u3057\u3066\u6700\u4f4e\u682a\u4e3b\u6570\u3092\u7dad\u6301\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5f37\u5236\u89e3\u6563\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u884c\u653f\u624b\u7d9a\u304d\u6539\u9769\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u304a\u3088\u3073\u4e8b\u696d\u767b\u9332\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u8981\u4ef6\u306e\u5ec3\u6b62\uff08\u653f\u5e9c\u304c\u5408\u7406\u5316\u3055\u308c\u305f\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u767a\u884c\u4e88\u5b9a\uff09\u3002<\/li>\n<li>\u516c\u52d9\u54e1\u306b\u3088\u308b\u79d1\u5b66\u6280\u8853\u304a\u3088\u3073\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u5206\u91ce\u3067\u306e\u4f01\u696d\u8a2d\u7acb\u8a31\u53ef\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2-%E6%8A%95%E8%B3%87%E6%B3%95%EF%BC%88%E6%B3%95%E5%BE%8B%E7%AC%AC1432025QH15%E5%8F%B7%EF%BC%89\"><\/span>2. \u6295\u8cc7\u6cd5\uff08\u6cd5\u5f8b\u7b2c143\/2025\/QH15\u53f7\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2025\u5e74\u6295\u8cc7\u6cd5\u306f2025\u5e7412\u670811\u65e5\u306b\u56fd\u4f1a\u3067\u53ef\u6c7a\u3055\u308c\u30012026\u5e743\u67081\u65e5\u3088\u308a\u767a\u52b9\u3057\u307e\u3059\uff08\u305f\u3060\u3057\u3001\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u306b\u95a2\u3059\u308b\u7b2c7\u6761\u306f2026\u5e747\u67081\u65e5\u3088\u308a\u767a\u52b9\uff09\u3002 \u3053\u308c\u306f\u6295\u8cc7\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5b8c\u6210\u3055\u305b\u308b\u70ba\u306e\u91cd\u8981\u306a\u4e00\u6b69\u3067\u3042\u308a\u3001\u4e8b\u524d\u30c1\u30a7\u30c3\u30af\u304b\u3089\u4e8b\u5f8c\u30c1\u30a7\u30c3\u30af\u3078\u306e\u7126\u70b9\u79fb\u884c\u3001\u304a\u3088\u3073\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3088\u308a\u958b\u653e\u7684\u306a\u74b0\u5883\u306e\u5275\u51fa\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<h4>2.1. \u6295\u8cc7\u65b9\u91dd\u627f\u8a8d\u3092\u5fc5\u8981\u3068\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7bc4\u56f2\u306e\u7e2e\u5c0f<\/h4>\n<p>\u6539\u6b63\u6cd5\u306f\u3001\u672c\u624b\u7d9a\u304d\u304c\u5f37\u5236\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7bc4\u56f2\u3092\u898b\u76f4\u3057\u3001\u5927\u5e45\u306b\u7e2e\u5c0f\u3057\u307e\u3057\u305f\u3002 \u65b0\u898f\u5b9a\u306f\u3001\u91cd\u8981\u307e\u305f\u306f\u6a5f\u5fae\u306a\u5206\u91ce\u3001\u3042\u308b\u3044\u306f\u56fd\u9632\u30fb\u5b89\u5168\u4fdd\u969c\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u306e\u307f\u7ba1\u7406\u3092\u96c6\u4e2d\u3055\u305b\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6d77\u6e2f\u3001\u7a7a\u6e2f\u3001\u901a\u4fe1\u3002<\/li>\n<li>\u51fa\u7248\u304a\u3088\u3073\u5831\u9053\u5206\u91ce\u3002<\/li>\n<li>\u91cd\u8981\u306a\u56fd\u9632\u30fb\u5b89\u5168\u4fdd\u969c\u5730\u57df\u306b\u4f4d\u7f6e\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3002<\/li>\n<\/ul>\n<h4>2.2. \u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u5206\u91ce\u306e\u5927\u5e45\u524a\u6e1b<\/h4>\n<p>\u6c7a\u8b7068-NQ\/TW\u304a\u3088\u3073\u6c7a\u8b70198\/2025\/QH15\u306e\u7cbe\u795e\u3092\u5b9f\u65bd\u3057\u3001\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u6295\u8cc7\u5206\u91ce\u306e\u30ea\u30b9\u30c8\u304c\u3088\u308a\u958b\u653e\u7684\u306a\u65b9\u5411\u3078\u8abf\u6574\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li><strong>\u5ec3\u6b62<\/strong>\uff1a38\u306e\u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u6295\u8cc7\u5206\u91ce\u3002<\/li>\n<li><strong>\u6539\u6b63<\/strong>\uff1a \u305d\u306e\u4ed620\u5206\u91ce\u306e\u7ba1\u7406\u7bc4\u56f2\u3092\u8abf\u6574\u3002<\/li>\n<li><strong>\u7ba1\u7406\u30de\u30a4\u30f3\u30c9\u30bb\u30c3\u30c8\u306e\u8ee2\u63db<\/strong>\uff1a \u30e9\u30a4\u30bb\u30f3\u30b9\uff08\u4e8b\u524d\u30c1\u30a7\u30c3\u30af\uff09\u304b\u3089\u6761\u4ef6\u516c\u8868\uff08\u4e8b\u5f8c\u30c1\u30a7\u30c3\u30af\uff09\u3078\u79fb\u884c\u3057\u3001\u4f01\u696d\u306e\u5e02\u5834\u53c2\u5165\u306b\u304b\u304b\u308b\u6642\u9593\u3068\u30b3\u30b9\u30c8\u306e\u5927\u5e45\u306a\u7bc0\u7d04\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>2.3. \u5916\u56fd\u6295\u8cc7\u5bb6\uff08FDI\uff09\u306e\u70ba\u306e\u67d4\u8edf\u306a\u4f01\u696d\u8a2d\u7acb\u30d7\u30ed\u30bb\u30b9<\/h4>\n<p>\u3053\u308c\u306f2025\u5e74\u6cd5\u306e\u6700\u3082\u753b\u671f\u7684\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u65b0\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong>\uff1a \u5916\u56fd\u6295\u8cc7\u5bb6\u304c\u3001\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\uff08IRC\uff09\u3092\u53d6\u5f97\u3059\u308b\u524d\u306b\u7d4c\u6e08\u7d44\u7e54\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3092\u8a31\u53ef\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30e1\u30ea\u30c3\u30c8<\/strong>\uff1a \u30d9\u30c8\u30ca\u30e0\u3067\u306e\u4e8b\u696d\u904b\u55b6\u958b\u59cb\u306b\u5fc5\u8981\u306a\u6642\u9593\u3092\u77ed\u7e2e\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6ce8\u8a18<\/strong>\uff1a \u7ba1\u7406\u3092\u78ba\u5b9f\u306b\u3059\u308b\u70ba\u3001\u6cd5\u5f8b\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b9f\u65bd\u524d\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u5831\u544a\u8cac\u4efb\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u8ffd\u52a0\u3057\u3001\u8a2d\u7acb\u6bb5\u968e\u304b\u3089\u5e02\u5834\u30a2\u30af\u30bb\u30b9\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u6295\u8cc7\u5bb6\u306b\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>2.4. \u6d77\u5916\u6295\u8cc7\uff08\u30a2\u30a6\u30c8\u30d0\u30a6\u30f3\u30c9\uff09\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316<\/h4>\n<p>\u30d9\u30c8\u30ca\u30e0\u4f01\u696d\u306e\u56fd\u969b\u5e02\u5834\u3078\u306e\u62e1\u5927\uff08\u300cGo Global\u300d\uff09\u3092\u652f\u63f4\u3059\u308b\u70ba\u3001\u65b0\u6cd5\u306f\u4ee5\u4e0b\u306e\u63aa\u7f6e\u3092\u8b1b\u3058\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u6d77\u5916\u6295\u8cc7\u65b9\u91dd\u627f\u8a8d\u624b\u7d9a\u304d\u306e\u5ec3\u6b62\u3002<\/li>\n<li>\u6d77\u5916\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u306e\u7533\u8acb\u304c\u5fc5\u8981\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u533a\u5206\u306e\u7e2e\u5c0f\u3002<\/li>\n<li>\u653f\u5e9c\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304a\u3088\u3073\u56fd\u5bb6\u8ca1\u653f\u306e\u5b89\u5168\u6027\u76e3\u8996\u5f37\u5316\u3068\u4e26\u884c\u3057\u3066\u3001\u624b\u7d9a\u304d\u514d\u9664\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u95a2\u3059\u308b\u8a73\u7d30\u898f\u5b9a\u3092\u767a\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3-%E3%83%8F%E3%82%A4%E3%83%86%E3%82%AF%E6%B3%95%EF%BC%88%E6%B3%95%E5%BE%8B%E7%AC%AC1332025QH15%E5%8F%B7%EF%BC%89\"><\/span>3. \u30cf\u30a4\u30c6\u30af\u6cd5\uff08\u6cd5\u5f8b\u7b2c133\/2025\/QH15\u53f7\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u672c\u6cd5\u306f2026\u5e747\u67081\u65e5\u3088\u308a\u767a\u52b9\u3057\u3001\u65e7\u30cf\u30a4\u30c6\u30af\u6cd5\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u3002 \u30b3\u30a2\u6280\u8853\u306e\u81ea\u5f8b\u6027\u3001\u56fd\u9632\u30fb\u5b89\u5168\u4fdd\u969c\u306e\u5f37\u5316\u3001\u304a\u3088\u3073\u5f37\u529b\u306a\u7ba1\u7406\u6a29\u9650\u306e\u5206\u6563\u5b9f\u65bd\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>3.1. \u4f01\u696d\u306e\u5206\u985e\u3068\u512a\u9047\u63aa\u7f6e\uff08\u4e3b\u8981\u306a\u30cf\u30a4\u30e9\u30a4\u30c8 \uff09<\/h4>\n<p>\u65e7\u6cd5\u3068\u306f\u7570\u306a\u308a\u3001\u65b0\u6cd5\u306f\u4f01\u696d\u30924\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u985e\u3057\u3001\u7570\u306a\u308b\u512a\u9047\u30ec\u30d9\u30eb\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u516c\u5e73\u6027\u3068\u52b9\u7387\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6226\u7565\u7684\u6280\u8853\u4f01\u696d\u304a\u3088\u3073\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u30b0\u30eb\u30fc\u30d71<\/strong>\uff1a \u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3057\u307e\u3059\uff0825\u5e74\u9593\u6cd5\u4eba\u7a0e10%\u3001\u539f\u6750\u6599\u8f38\u5165\u95a2\u7a0e\u306e5\u5e74\u9593\u514d\u9664\uff09\u3002<\/li>\n<li><strong>\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u30b0\u30eb\u30fc\u30d72<\/strong>\uff1a \u57fa\u672c\u7684\u306a\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30cf\u30a4\u30c6\u30af\u88fd\u54c1\u88fd\u9020\u4f01\u696d<\/strong>\uff1a \u9996\u76f8\u6c7a\u5b9a\u306b\u5f93\u3044\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>3.2. \u512a\u9047\u63aa\u7f6e\u9069\u7528\u306e\u70ba\u306e\u6761\u4ef6\u53b3\u683c\u5316<\/h4>\n<p>\u653f\u7b56\u306e\u60aa\u7528\u3092\u9632\u3050\u70ba\u3001\u65b0\u6cd5\u306f\u5177\u4f53\u7684\u306a\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u5236\u7d04\u3092\u78ba\u7acb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7814\u7a76\u958b\u767a\uff08R&amp;D\uff09\u8cbb\u7528<\/strong>\uff1a \u30cf\u30a4\u30c6\u30af\u4f01\u696d\u30b0\u30eb\u30fc\u30d71\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306eR&amp;D\u6d3b\u52d5\u306b\u7d14\u58f2\u4e0a\u9ad8\u306e1%\u4ee5\u4e0a\u3092\u652f\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li><strong>\u73fe\u5730\u8abf\u9054\u7387\uff08\u30ed\u30fc\u30ab\u30ea\u30bc\u30fc\u30b7\u30e7\u30f3\u30ec\u30fc\u30c8\uff09<\/strong>\uff1a \u5404\u696d\u754c\u306b\u6307\u5b9a\u3055\u308c\u305f\u6700\u4f4e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u5185\u56fd\u8cc7\u672c<\/strong>\uff1a \u6226\u7565\u7684\u6280\u8853\u4f01\u696d\u306f\u300151%\u4ee5\u4e0a\u306e\u5185\u56fd\u8cc7\u672c\u3092\u7dad\u6301\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7279\u5225\u306a\u30b1\u30fc\u30b9\u3092\u9664\u304f\uff09\u3002<\/li>\n<\/ul>\n<h4>3.3. \u652f\u63f4\u7bc4\u56f2\u304a\u3088\u3073\u30a4\u30f3\u30d5\u30e9\u306e\u62e1\u5927<\/h4>\n<ul>\n<li><strong>R&amp;D\u6d3b\u52d5<\/strong>\uff1a \u6280\u8853\u7684\u81ea\u5f8b\u6027\u306e\u5f37\u5316\u3092\u76ee\u6307\u3057\u3001\u6cd5\u5f8b\u306f\u521d\u3081\u3066\u300c\u6280\u8853\u89e3\u8aad\uff08Technology decoding\uff09\u300d\u6d3b\u52d5\uff08\u8f38\u5165\u6280\u8853\u306e\u7fd2\u5f97\uff09\u304c\u652f\u63f4\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u307e\u3057\u305f\u3002<\/li>\n<li><strong>\u5730\u65b9\u5206\u6a29<\/strong>\uff1a \u7701\u7d1a\u4eba\u6c11\u59d4\u54e1\u4f1a\u306b\u5bfe\u3057\u3001\u30cf\u30a4\u30c6\u30af\u30d1\u30fc\u30af\u306e\u8a2d\u7acb\/\u62e1\u5f35\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u9650\uff08\u9996\u76f8\u6a29\u9650\u306e\u4ee3\u66ff\uff09\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u30d7\u30ed\u30bb\u30b9\u304c\u5408\u7406\u5316\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u65b0\u30a4\u30f3\u30d5\u30e9<\/strong>\uff1a \u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3092\u30cf\u30a4\u30c6\u30af\u90fd\u5e02\u533a\u304a\u3088\u3073\u30cf\u30a4\u30c6\u30af\u8fb2\u696d\u30be\u30fc\u30f3\u306b\u62e1\u5927\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>3.4. \u4eba\u6750\u8a98\u81f4<\/h4>\n<p>R&amp;D\u306b\u5f93\u4e8b\u3059\u308b\u500b\u4eba\u3001\u5916\u56fd\u4eba\u5c02\u9580\u5bb6\u3001\u304a\u3088\u3073\u5728\u5916\u30d9\u30c8\u30ca\u30e0\u4eba\u306b\u5bfe\u3057\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3001\u4f4f\u5b85\u3001\u304a\u3088\u3073\u51fa\u5165\u56fd\u306b\u95a2\u3059\u308b\u7279\u5225\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"V-%E3%81%9D%E3%81%AE%E4%BB%96%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE%E3%81%8A%E3%82%88%E3%81%B3%E9%96%A2%E9%80%A3%E6%94%BF%E7%AD%96\"><\/span>V. \u305d\u306e\u4ed6\u306e\u512a\u9047\u63aa\u7f6e\u304a\u3088\u3073\u95a2\u9023\u653f\u7b56<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1-%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E6%8A%80%E8%A1%93%E7%94%A3%E6%A5%AD%E3%81%B8%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE%EF%BC%882026%E5%B9%B4%E3%82%88%E3%82%8A%EF%BC%89\"><\/span>1. \u30c7\u30b8\u30bf\u30eb\u6280\u8853\u7523\u696d\u3078\u306e\u512a\u9047\u63aa\u7f6e\uff082026\u5e74\u3088\u308a\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2025\u5e746\u670814\u65e5\u306b\u56fd\u4f1a\u3067\u53ef\u6c7a\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u7523\u696d\u6cd5\uff08\u6cd5\u5f8b\u7b2c71\/2025\/QH15\u53f7\uff09\u306f\u30012026\u5e741\u67081\u65e5\u3088\u308a\u767a\u52b9\u3057\u307e\u3059\u3002 \u9069\u683c\u306a\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6ce8\u76ee\u3059\u3079\u304d\u512a\u9047\u63aa\u7f6e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6cd5\u4eba\u7a0e\uff08CIT\uff09\u512a\u9047<\/strong>\uff1a \u6700\u521d\u306e2\u5e74\u9593\u306f100%\u514d\u7a0e\u3001\u7d9a\u304f4\u5e74\u9593\u306f50%\u6e1b\u7a0e\u3002<\/li>\n<li><strong>\u571f\u5730\u512a\u9047<\/strong>\uff1a \u7279\u5b9a\u306e\u57fa\u6e96\uff08R&amp;D\u3001\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u3001\u6280\u8853\u30b9\u30bf\u30c3\u30d5\u6bd4\u7387\u3001\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\u306b\u3088\u308b\u58f2\u4e0a\u306a\u3069\uff09\u3092\u6e80\u305f\u3059\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3057\u30013\u5e74\u9593\u306e\u571f\u5730\u8cc3\u501f\u6599\u514d\u9664\u3002<\/li>\n<li><strong>\u305d\u306e\u4ed6\u306e\u652f\u63f4<\/strong>\uff1a \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30d5\u30e9\u3078\u306e\u512a\u5148\u30a2\u30af\u30bb\u30b9\u3001\u898f\u5236\u306e\u30b5\u30f3\u30c9\u30dc\u30c3\u30af\u30b9\uff08\u5b9f\u8a3c\u5b9f\u9a13\u5236\u5ea6\uff09\u3001\u304a\u3088\u3073\u7279\u5b9a\u306e\u30b3\u30a2\u6280\u8853\u30b5\u30d6\u30bb\u30af\u30bf\u30fc\u306b\u7279\u5316\u3057\u305f\u6295\u8cc7\u512a\u9047\u63aa\u7f6e\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2-%E7%92%B0%E5%A2%83%E3%81%8A%E3%82%88%E3%81%B3%E6%8C%81%E7%B6%9A%E5%8F%AF%E8%83%BD%E3%81%AA%E9%96%8B%E7%99%BA%E3%81%B8%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\"><\/span>2. \u74b0\u5883\u304a\u3088\u3073\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3078\u306e\u512a\u9047\u63aa\u7f6e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2020\u5e74\u74b0\u5883\u4fdd\u8b77\u6cd5\u3092\u6307\u5c0e\u3059\u308b\u653f\u4ee408\/2022\/ND-CP\u53f7\u3092\u6539\u6b63\u30fb\u88dc\u8db3\u3059\u308b\u653f\u4ee4\u7b2c05\/2025\/ND-CP\u53f7\uff082025\u5e741\u67086\u65e5\u4ed8\uff09\u3002 \u4e3b\u306a\u512a\u9047\u63aa\u7f6e\u304a\u3088\u3073\u652f\u63f4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7a0e\u304a\u3088\u3073\u624b\u6570\u6599\u306e\u512a\u9047<\/strong>\uff1a EPR\uff08\u62e1\u5927\u751f\u7523\u8005\u8cac\u4efb\uff09\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u57fa\u3065\u304f\u30b0\u30ea\u30fc\u30f3\u3001\u5faa\u74b0\u578b\u3001\u304a\u3088\u3073\u30ea\u30b5\u30a4\u30af\u30eb\/\u518d\u5229\u7528\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u8f38\u5165\u95a2\u7a0e<\/strong>\uff1a \u74b0\u5883\u51e6\u7406\u306b\u4f7f\u7528\u3055\u308c\u308b\u6a5f\u68b0\u304a\u3088\u3073\u8a2d\u5099\u306b\u5bfe\u3059\u308b\u514d\u7a0e\/\u6e1b\u7a0e\u3002<\/li>\n<li><strong>\u91d1\u878d\u30a2\u30af\u30bb\u30b9<\/strong>\uff1a \u30b0\u30ea\u30fc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u3001\u74b0\u5883\u57fa\u91d1\u3001\u304a\u3088\u3073\u70ad\u7d20\u958b\u767a\u57fa\u91d1\u3078\u306e\u512a\u5148\u30a2\u30af\u30bb\u30b9\u3002<\/li>\n<li><strong>\u6392\u51fa\u524a\u6e1b<\/strong>\uff1a \u70ad\u7d20\u5e02\u5834\/ETS\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\uff082025\u5e74\uff5e2030\u5e74\uff09\u306b\u6cbf\u3063\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3078\u306e\u652f\u63f4\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3-%E5%9B%BD%E9%9A%9B%E9%87%91%E8%9E%8D%E3%82%BB%E3%83%B3%E3%82%BF%E3%83%BC%EF%BC%88IFC%EF%BC%89%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\"><\/span>3. \u56fd\u969b\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\uff08IFC\uff09\u306b\u304a\u3051\u308b\u512a\u9047\u63aa\u7f6e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e**\u56fd\u969b\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\uff08IFC\uff09**\u306f\u3001\u6cd5\u4eba\u7a0e\uff08CIT\uff09\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3001\u8cc7\u672c\u53d6\u5f15\u3001\u304a\u3088\u3073\u8cea\u306e\u9ad8\u3044\u5c02\u9580\u5bb6\u5411\u3051\u306e\u30d3\u30b6\u30fb\u5c45\u4f4f\u653f\u7b56\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u3001\u5145\u5b9f\u3057\u305f\u7a0e\u52d9\u30fb\u91d1\u878d\u512a\u9047\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u6c7a\u8b70\u7b2c222\/2025\/QH15\u53f7\u304a\u3088\u3073\u653f\u4ee4\u7b2c323\u3001324\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u4e3b\u306a\u512a\u9047\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n<p><strong>\u25bc \u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\uff08CIT\uff09<\/strong><\/p>\n<ul>\n<li><strong>IFC\u306b\u304a\u3051\u308b\u512a\u5148\u5206\u91ce\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u7a0e\u7387<\/strong>\uff1a 30\u5e74\u9593 10%\u3002<\/li>\n<li><strong>\u514d\u7a0e\u671f\u9593<\/strong>\uff08Tax holiday\uff09\uff1a \u6700\u59274\u5e74\u9593\u306e\u514d\u7a0e\u3001\u305d\u306e\u5f8c\u6700\u59279\u5e74\u959350%\u6e1b\u7a0e\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u975e\u512a\u5148\u5206\u91ce\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>\u7a0e\u7387\uff1a 15\u5e74\u9593 15%\u3002<\/li>\n<li>\u514d\u7a0e\u671f\u9593\uff1a \u6700\u59272\u5e74\u9593\u306e\u514d\u7a0e\u3001\u305d\u306e\u5f8c\u6700\u59274\u5e74\u959350%\u6e1b\u7a0e\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u6ce8\u8a18<\/strong>\uff1a \u4f01\u696d\u304c\u8907\u6570\u306e\u512a\u9047\u63aa\u7f6e\u306e\u8cc7\u683c\u3092\u540c\u6642\u306b\u6709\u3059\u308b\u5834\u5408\u3001\u6700\u3082\u6709\u5229\u306a\u512a\u9047\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u25bc \u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u304a\u3088\u3073\u500b\u4eba\u5411\u3051\u512a\u9047\u63aa\u7f6e<\/strong><\/p>\n<ul>\n<li><strong>\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306b\u5bfe\u3059\u308bPIT\u514d\u7a0e<\/strong>\uff1a 2030\u5e74\u672b\u307e\u3067IFC\u3067\u52e4\u52d9\u3059\u308b\u7ba1\u7406\u8005\u3001\u5c02\u9580\u5bb6\u3001\u79d1\u5b66\u8005\u3001\u304a\u3088\u3073\u9ad8\u5ea6\u6280\u80fd\u52b4\u50cd\u8005\uff08\u30d9\u30c8\u30ca\u30e0\u4eba\u304a\u3088\u3073\u5916\u56fd\u4eba\u306e\u53cc\u65b9\uff09\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u8cc7\u672c\u8b72\u6e21\u306b\u5bfe\u3059\u308bPIT\u514d\u7a0e<\/strong>\uff1a IFC\u30e1\u30f3\u30d0\u30fc\u7d44\u7e54\u306b\u304a\u3051\u308b\u682a\u5f0f\u3001\u51fa\u8cc7\u5206\u3001\u307e\u305f\u306f\u51fa\u8cc7\u6a29\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306b\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u4e00\u822c\u898f\u5b9a\u306b\u5f93\u3046\u4e0a\u5834\u8a3c\u5238\u3092\u9664\u304f\uff09\u3002<\/li>\n<\/ul>\n<p><strong>\u25bc \u30d3\u30b6\u3001\u5c45\u4f4f\u3001\u304a\u3088\u3073\u884c\u653f\u624b\u7d9a\u304d<\/strong><\/p>\n<ul>\n<li><strong>\u9577\u671f\u30d3\u30b6<\/strong>\uff1a IFC\u306e\u6295\u8cc7\u5bb6\u3001\u7ba1\u7406\u8005\u3001\u304a\u3088\u3073\u5c02\u9580\u5bb6\u306b\u5bfe\u3057\u3001\u6700\u592710\u5e74\u9593\u6709\u52b9\u306a\u30d3\u30b6\u304a\u3088\u3073\u4e00\u6642\u6ede\u5728\u8a31\u53ef\u8a3c\uff08TRC\uff09\u3092\u767a\u7d66\u3002\u914d\u5076\u8005\u304a\u3088\u307318\u6b73\u672a\u6e80\u306e\u5b50\u4f9b\u3082\u540c\u69d8\u306e\u671f\u9593\u304c\u8003\u616e\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u6c38\u4f4f\u6a29<\/strong>\uff1a IFC\u3067\u9577\u671f\u52e4\u52d9\u3059\u308b\u5916\u56fd\u4eba\u3078\u306e\u6c38\u4f4f\u6a29\u4ed8\u4e0e\u3092\u691c\u8a0e\u3002\u624b\u7d9a\u304d\u306f\u7c21\u7d20\u5316\u3055\u308c\u3001\u51e6\u7406\u6642\u9593\u306f\u6700\u59273\u55b6\u696d\u65e5\u306b\u77ed\u7e2e\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u30d3\u30b6\u514d\u9664<\/strong>\uff1a \u7ba1\u7406\u6a5f\u95a2\u307e\u305f\u306fIFC\u30e1\u30f3\u30d0\u30fc\u3068\u5354\u50cd\u3059\u308b\u70ba\u306b\u30d9\u30c8\u30ca\u30e0\u306b\u5165\u56fd\u3059\u308b\u8005\u306f\u3001\u6700\u592730\u65e5\u9593\u306e\u5165\u56fd\u30d3\u30b6\u304c\u514d\u9664\u3055\u308c\u307e\u3059\uff08\u8981\u8acb\u306b\u5fdc\u3058\u3066\u5ef6\u9577\u53ef\u80fd\uff09\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4-%E3%82%A4%E3%83%8E%E3%83%99%E3%83%BC%E3%82%B7%E3%83%A7%E3%83%B3%E3%81%8A%E3%82%88%E3%81%B3R-D%E6%B4%BB%E5%8B%95%E3%81%B8%E3%81%AE%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\"><\/span>4. \u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u304a\u3088\u3073R&amp;D\u6d3b\u52d5\u3078\u306e\u512a\u9047\u63aa\u7f6e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u6cd5\u7684\u6839\u62e0<\/strong>\uff1a 2025\u5e74\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u3001\u79d1\u5b66\u6280\u8853\u6cd5\u304a\u3088\u3073\u6307\u5c0e\u6587\u66f8\u3002<\/p>\n<p><strong>\u4e3b\u306a\u512a\u9047\u63aa\u7f6e\uff1a<\/strong><\/p>\n<ul>\n<li><strong>\u514d\u7a0e\u671f\u9593<\/strong>\uff1a \u627f\u8a8d\u3055\u308c\u305fR&amp;D\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30bb\u30f3\u30bf\u30fc\u306b\u5bfe\u3057\u30014\u5e74\u9593\u306e\u6cd5\u4eba\u7a0e\u514d\u7a0e\u3001\u305d\u306e\u5f8c9\u5e74\u959350%\u6e1b\u7a0e\u3002<\/li>\n<li><strong>150%\u306e\u5272\u5897\u63a7\u9664\uff08Super-Deduction\uff09<\/strong>\uff1a \u4ee5\u4e0b\u306eR&amp;D\u8cbb\u7528\u306f150%\u306e\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u793e\u5185R&amp;D\u8cbb\u7528\u3002<\/li>\n<li>\u7814\u7a76\u6a5f\u95a2\/\u5927\u5b66\u3068\u306eR&amp;D\u9023\u643a\u8cbb\u7528\u3002<\/li>\n<li>\u6280\u8853\u79fb\u8ee2\u8cbb\u7528\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u30a4\u30f3\u30d5\u30e9<\/strong>\uff1a \u30cf\u30a4\u30c6\u30af\u30d1\u30fc\u30af\u304a\u3088\u3073\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30be\u30fc\u30f3\u306b\u304a\u3051\u308b\u9577\u671f\u7684\u306a\u571f\u5730\u8cc3\u501f\u6599\u306e\u514d\u9664\/\u6e1b\u984d\u3001\u304a\u3088\u3073\u30a4\u30f3\u30d5\u30e9\u3078\u306e\u30a2\u30af\u30bb\u30b9\u512a\u5148\u6a29\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5-%E3%82%B0%E3%83%AA%E3%83%BC%E3%83%B3%E3%82%BF%E3%82%AF%E3%82%BD%E3%83%8E%E3%83%9F%E3%83%BC%EF%BC%88%E7%B7%91%E3%81%AE%E5%88%86%E9%A1%9E%EF%BC%89%E5%84%AA%E9%81%87%E6%8E%AA%E7%BD%AE\"><\/span>5. \u30b0\u30ea\u30fc\u30f3\u30bf\u30af\u30bd\u30ce\u30df\u30fc\uff08\u7dd1\u306e\u5206\u985e\uff09\u512a\u9047\u63aa\u7f6e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u7684\u6839\u62e0\uff1a \u653f\u4ee406\/2022\/ND-CP\u53f7 &amp; \u653f\u4ee405\/2025\/ND-CP\u53f7\u3001\u5929\u7136\u8cc7\u6e90\u74b0\u5883\u7701\u767a\u884c\u306e\u300c\u30b0\u30ea\u30fc\u30f3\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u300d\u5206\u985e\u30b7\u30b9\u30c6\u30e0\u3002<\/p>\n<p>\u300c\u30b0\u30ea\u30fc\u30f3\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u300d\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6392\u51fa\u524a\u6e1b\u6280\u8853\u3001\u8cc7\u6750\u5faa\u74b0\u3001\u304a\u3088\u3073\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u3078\u306e\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u512a\u9047\u3002<\/li>\n<li>\u7701\u30a8\u30cd\u307e\u305f\u306f\u6392\u51fa\u524a\u6e1b\u306e\u70ba\u306e\u6a5f\u68b0\u304a\u3088\u3073\u8a2d\u5099\u306b\u5bfe\u3059\u308b\u8f38\u5165\u95a2\u7a0e\u512a\u9047\u3002<\/li>\n<li>\u30d9\u30c8\u30ca\u30e0\u793e\u4f1a\u653f\u7b56\u9280\u884c\u3001\u74b0\u5883\u4fdd\u8b77\u57fa\u91d1\u3001\u304a\u3088\u3073\u6c17\u5019\u9069\u5fdc\u652f\u63f4\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u901a\u3058\u305f\u30b0\u30ea\u30fc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u652f\u63f4\u3002<\/li>\n<li>\u70ad\u7d20\u5e02\u5834\u306e\u6a5f\u4f1a\uff1a ETS\u3078\u306e\u53c2\u52a0\u3001\u304a\u3088\u3073\u56fd\u5185\u5916\u5e02\u5834\u3078\u306e\u30ab\u30fc\u30dc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u8ca9\u58f2\u80fd\u529b\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"VI-2025%E4%BC%9A%E8%A8%88%E5%B9%B4%E5%BA%A6%E4%BB%A5%E9%99%8D%E3%81%AE%E4%B8%BB%E8%A6%81%E3%81%AA%E7%95%99%E6%84%8F%E4%BA%8B%E9%A0%85\"><\/span>VI. 2025\u4f1a\u8a08\u5e74\u5ea6\u4ee5\u964d\u306e\u4e3b\u8981\u306a\u7559\u610f\u4e8b\u9805<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1-%E6%B3%95%E4%BA%BA%E7%A8%8E%EF%BC%88CIT%EF%BC%89%E6%A7%8B%E9%80%A0%E5%85%A8%E4%BD%93%E3%81%AE%E8%A6%8B%E7%9B%B4%E3%81%97\"><\/span>1. \u6cd5\u4eba\u7a0e\uff08CIT\uff09\u69cb\u9020\u5168\u4f53\u306e\u898b\u76f4\u3057<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u65b0\u6cd5\u4eba\u7a0e\u6cd5\u306e\u5f71\u97ff<\/strong>\uff1a \uff082025\u5e7410\u67081\u65e5\u767a\u52b9\u306e\uff09\u65b0\u6cd5\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u57fa\u3065\u3044\u305f\u968e\u5c64\u5225\u7a0e\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/li>\n<li><strong>FDI\uff08\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff09\u3078\u306e\u5f71\u97ff<\/strong>\uff1a \u73fe\u5728\u3001\u5927\u5e45\u306a\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u5927\u898f\u6a21FDI\u4f01\u696d\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08GMT 15%\uff09\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u30a2\u30af\u30b7\u30e7\u30f3<\/strong>\uff1a \u4f01\u696d\u306f\u3001\u512a\u9047\u30e2\u30c7\u30eb\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3001\u304a\u3088\u3073\u5229\u76ca\u914d\u5206\u6226\u7565\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2-2026%E5%B9%B4%E6%9C%AB%E3%81%BE%E3%81%A7%E3%81%AEVAT-8%E9%81%A9%E7%94%A8%E3%80%8C%E6%9C%9F%E9%96%93%E3%80%8D%E3%81%AE%E6%B4%BB%E7%94%A8\"><\/span>2. 2026\u5e74\u672b\u307e\u3067\u306eVAT 8%\u9069\u7528\u300c\u671f\u9593\u300d\u306e\u6d3b\u7528<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u6226\u7565<\/strong>\uff1a \u672c\u5ef6\u9577\u671f\u9593\u4e2d\u306b\u3001\u4fa1\u683c\u8a2d\u5b9a\u3001\u5229\u76ca\u7387\u3001\u304a\u3088\u3073\u5951\u7d04\u4ea4\u6e09\u3092\u6700\u9069\u5316\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong>\uff1a \u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u30d7\u30ed\u30bb\u30b9\u304a\u3088\u3073\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u898b\u76f4\u3057\u3001\u6b63\u3057\u3044\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30ab\u30c6\u30b4\u30ea\u30fc\u306b8%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3-%E7%A8%8E%E5%8B%99%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E5%8C%96%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E3%81%AE%E6%A8%99%E6%BA%96%E5%8C%96\"><\/span>3. \u7a0e\u52d9\u30c7\u30b8\u30bf\u30eb\u5316\u30b7\u30b9\u30c6\u30e0\u306e\u6a19\u6e96\u5316<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u7d71\u5408\u30fb\u9023\u643a<\/strong>\uff1a \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9 \u2013 POS\u30b7\u30b9\u30c6\u30e0 \u2013 \u8ca9\u58f2\u30c7\u30fc\u30bf \u2013 \u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u9593\u306e\u30b7\u30fc\u30e0\u30ec\u30b9\u306a\u63a5\u7d9a\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30ea\u30b9\u30af<\/strong>\uff1a \u9069\u6642\u306e\u6a19\u6e96\u5316\u3092\u6020\u308b\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u300c\u8981\u6ce8\u610f\u5bfe\u8c61\uff08\u30ec\u30c3\u30c9\u30d5\u30e9\u30b0\uff09\u300d\u3068\u3057\u3066\u8b66\u544a\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u6e96\u5099\u614b\u52e2<\/strong>\uff1a \u96fb\u5b50\u7a0e\u52d9\u8abf\u67fb\uff08e-audit\uff09\u3092\u5186\u6ed1\u5316\u3059\u308b\u70ba\u306e\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4-%E9%A3%B2%E6%96%99%E3%80%81F-B%E3%80%81%E7%89%A9%E6%B5%81%E3%80%81%E3%81%8A%E3%82%88%E3%81%B3%E9%87%8D%E5%B7%A5%E6%A5%AD%E3%81%B8%E3%81%AE%E5%BD%B1%E9%9F%BF\"><\/span>4. \u98f2\u6599\u3001F&amp;B\u3001\u7269\u6d41\u3001\u304a\u3088\u3073\u91cd\u5de5\u696d\u3078\u306e\u5f71\u97ff<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u30b3\u30b9\u30c8\u5206\u6790<\/strong>\uff1a \u7279\u5225\u6d88\u8cbb\u7a0e\uff08SCT\uff09\u306e\u5897\u7a0e\u3001\u65b0\u305f\u306a\u52a0\u7cd6\u98f2\u6599\u7a0e\u3001\u304a\u3088\u3073\u71c3\u6599\u306b\u5bfe\u3059\u308b\u74b0\u5883\u4fdd\u8b77\u7a0e\u306b\u3088\u308b\u8ca1\u52d9\u7684\u5f71\u97ff\u3092\u8a66\u7b97\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30b0\u30ea\u30fc\u30f3\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/strong>\uff1a \u70ad\u7d20\u5e02\u5834\uff08ETS\uff09\u304a\u3088\u30732026\u5e74\u304b\u3089\u59cb\u307e\u308b\u7fa9\u52d9\u7684\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u5411\u3051\u305f\u30b7\u30ca\u30ea\u30aa\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4>5. E\u30b3\u30de\u30fc\u30b9\u304a\u3088\u3073\u500b\u4eba\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d3\u30b8\u30cd\u30b9<\/h4>\n<ul>\n<li><strong>\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u8cac\u4efb\uff082025\u5e74\uff5e2026\u5e74\uff09<\/strong>\uff1a E\u30b3\u30de\u30fc\u30b9\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306f\u3001\u8ca9\u58f2\u8005\u306b\u4ee3\u308f\u3063\u3066VAT\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u6e90\u6cc9\u5fb4\u53ce\u304a\u3088\u3073\u7d0d\u4ed8\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u500b\u4eba\u306e\u8ca9\u58f2\u8005<\/strong>\uff1a \u307f\u306a\u3057\u7a0e\u7387\uff08imputed tax rates\uff09\u306e\u9069\u7528\u3092\u907f\u3051\u308b\u70ba\u3001\u7a0e\u30b3\u30fc\u30c9\u3092\u767b\u9332\u3057\u3001\u7d4c\u8cbb\u3092\u9069\u6cd5\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6-%E4%BA%BA%E4%BA%8B%E3%81%8A%E3%82%88%E3%81%B3%E5%80%8B%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E%EF%BC%88PIT%EF%BC%89\"><\/span>6. \u4eba\u4e8b\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>2026\u5e74\u3088\u308a<\/strong>\uff1a \u5bb6\u65cf\u63a7\u9664\u984d\u306e\u5f15\u304d\u4e0a\u3052\u304a\u3088\u3073\u7d2f\u9032\u8ab2\u7a0e\u533a\u5206\u306e\u7e2e\u5c0f \u2192 \u7d0d\u4ed8\u3059\u3079\u304d\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u6e1b\u5c11\u3002 \u8abf\u6574\uff1a \u4f01\u696d\u306f\u3001\u30cd\u30c3\u30c8\uff08\u624b\u53d6\u308a\uff09\/ \u30b0\u30ed\u30b9\uff08\u984d\u9762\uff09\u7d66\u4e0e\u30dd\u30ea\u30b7\u30fc\u3092\u898b\u76f4\u3057\u3001\u8abf\u6574\u3059\u3079\u304d\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7-%E7%B5%8C%E9%81%8E%E6%8E%AA%E7%BD%AE%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%B3%A8%E8%A8%98%EF%BC%88%E6%97%A7%E6%B3%95%E5%AF%BE%E6%96%B0%E6%B3%95%EF%BC%89\"><\/span>7. \u7d4c\u904e\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u6ce8\u8a18\uff08\u65e7\u6cd5\u5bfe\u65b0\u6cd5\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/strong>\uff1a 2025\u5e747\u67081\u65e5\u3088\u308a\u3001VAT\u63a7\u9664\u6761\u4ef6\uff08\u7279\u306b\u975e\u73fe\u91d1\u6c7a\u6e08\u8981\u4ef6\u306b\u95a2\u3057\u3066\uff09\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u96fb\u5b50\u7a0e\u52d9\uff08E-Tax\uff09<\/strong>\uff1a \u652f\u5e97\u304a\u3088\u3073\u4e8b\u696d\u62e0\u70b9\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30fc\u30bf\u3092\u300c\u540c\u671f\u300d\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"8-%E4%BC%9A%E8%A8%88%E3%83%BB%E6%96%87%E6%9B%B8%E5%8C%96%E3%83%BBERP%E3%81%AE%E3%83%AC%E3%83%93%E3%83%A5%E3%83%BC\"><\/span>8. \u4f1a\u8a08\u30fb\u6587\u66f8\u5316\u30fbERP\u306e\u30ec\u30d3\u30e5\u30fc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>2026\u5e74\u3088\u308a<\/strong>\uff1a \u901a\u905499\/2025\/TT-BTC\u53f7\u306f\u3001\u4ee5\u4e0b\u306e\u6a19\u6e96\u5316\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\n<ul style=\"list-style-type: circle;\">\n<li>\u52d8\u5b9a\u79d1\u76ee\u8868\u3002<\/li>\n<li>\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u3002<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u30a2\u30af\u30b7\u30e7\u30f3<\/strong>\uff1a \u4f01\u696d\u306f\u3001\u73fe\u5728\u306eERP\u30b7\u30b9\u30c6\u30e0\u3068\u3053\u308c\u3089\u306e\u65b0\u8981\u4ef6\u3068\u306e\u9069\u5408\u6027\u3092\u691c\u8a3c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u5236\u5ea6\u306b\u3068\u3063\u3066\u3001\u91cd\u8981\u306a\u5909\u9769\u3092\u4f34\u3046\u6b74\u53f2\u7684\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306b\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u304a\u3088\u3073\u4fdd\u967a\u898f\u5236\u306b\u95a2\u3059\u308b\u6ce8\u76ee\u3059\u3079\u304d\u6700\u65b0\u60c5\u5831\u3092\u8981\u7d04\u3044\u305f\u3057\u307e\u3057\u305f\u3002 \u30a4\u30f3\u30d5\u30a9\u30b0\u30e9\u30d5\u30a3\u30c3\u30af\u3092\u95b2\u89a7\u30fb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 I. \u7a0e\u52d9\u95a2\u9023\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8 1. \u6cd5\u4eba\u7a0e\uff08CIT\uff09 \u8d8a\u5883E\u30b3\u30de\u30fc\u30b9\u8ab2\u7a0e\u7ba1\u7406\u306e\u53b3\u683c\u5316\u304a\u3088\u3073\u30b0\u30ea\u30fc\u30f3\u512a\u9047\u63aa\u7f6e\u306e\u300c\u6cd5\u5236\u5316\u300d 1.1. \u4e3b\u306a\u6cd5\u7684\u6587\u66f8 \u6587\u66f8\uff1a 2025\u5e74\u534a\u3070\u306b\u56fd\u4f1a\u3067\u53ef\u6c7a\u3055\u308c\u305f\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\uff08\u6cd5\u5f8b\u7b2c76\/2025\/QH15\u53f7\uff09\u3001\u304a\u3088\u30732025\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u3092\u6307\u5c0e\u3059\u308b\u653f\u4ee4320\/2025\/ND-CP\u3002 \u52b9\u529b\u767a\u751f\uff1a \u4f01\u696d\u306f\u3001\u653f\u4ee4320\u53f7\u306b\u57fa\u3065\u304f\u58f2\u4e0a\u3001\u8cbb\u7528\u3001\u7a0e\u5236\u512a\u9047\u3001\u514d\u7a0e\u3001\u6e1b\u7a0e\u3001\u304a\u3088\u3073\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u958b\u59cb\u65e5\u306b\u3064\u3044\u3066\u3001\u300c2025\u5e74\u8ab2\u7a0e\u671f\u9593\u306e\u958b\u59cb\u65e5\u300d\u307e\u305f\u306f\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u767a\u52b9\u65e5\uff082025\u5e7410\u67081\u65e5\uff09\u300d\u3042\u308b\u3044\u306f\u300c\u653f\u4ee4320\u53f7\u306e\u767a\u52b9\u65e5\uff082025\u5e7412\u670815\u65e5\uff09\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 1.2. \u4e3b\u306a\u5909\u66f4\u70b9 \u25bc \u6cd5\u4eba\u7a0e\u7387 \u6a19\u6e96\u7a0e\u7387\u306f 20% \u3067\u3059\uff08\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u304a\u3088\u3073\u4ee5\u4e0b\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3092\u9664\u304f\uff09\u3002 15%\uff1a \u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u304c 30\u5104VND\u4ee5\u4e0b \u306e\u4f01\u696d\u306b\u9069\u7528\u3002 17%\uff1a \u524d\u5e74\u5ea6\u306e\u7dcf\u58f2\u4e0a\u304c 30\u5104VND\u8d85 \uff5e 500\u5104VND\u4ee5\u4e0b \u306e\u4f01\u696d\u306b\u9069\u7528\u3002 \u6ce8\u8a18\uff1a \u672c\u6761\u306b\u898f\u5b9a\u3055\u308c\u308b15%\u304a\u3088\u307317%\u306e\u7a0e\u7387\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u6cd5\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u3067\u3042\u308a\u3001\u304b\u3064\u5b50\u4f1a\u793e\u307e\u305f\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u3092\u6709\u3059\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u95a2\u9023\u5f53\u4e8b\u8005\u95a2\u4fc2\u306b\u3042\u308b\u4f01\u696d\u304c\u653f\u4ee4\u7b2c320\/2025\/ND-CP\u53f7\u7b2c11\u6761\u7b2c2\u9805\u304a\u3088\u3073\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u7a0e\u7387\u306e\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3067\u306a\u3044\u5834\u5408\u3001\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002 \u25bc \u975e\u8ab2\u7a0e\u6240\u5f97 \u8fb2\u6797\u6c34\u7523\u30fb\u88fd\u5869\u696d\u304b\u3089\u306e\u6240\u5f97\u3002 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\u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u8cbb\u7528 \u652f\u6255\u6761\u4ef6\u307e\u305f\u306f\u5c02\u9580\u6cd5\u306b\u57fa\u3065\u304f\u6cd5\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u8cbb\u7528\u3002 \u975e\u73fe\u91d1\u6c7a\u6e08\u306e\u57fa\u6e96\u984d\uff1a 500\u4e07VND\u3092\u8d85\u3048\u308b\u652f\u6255\u3044\u306f\u3001\u653f\u4ee4320\u53f7\u306e\u767a\u52b9\u65e5\u4ee5\u964d\u3001\u975e\u73fe\u91d1\u6c7a\u6e08\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u672c\u898f\u5b9a\u306f2025\u5e74\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u9061\u53ca\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002 \u5f53\u671f\u306e\u58f2\u4e0a\u306b\u307e\u3060\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u751f\u7523\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u8cc7\u3059\u308b\u7279\u5b9a\u306e\u8cbb\u7528\u306f\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3067\u3059\u3002 \u4f8b\uff1a 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