{"id":20626,"date":"2026-07-31T16:53:23","date_gmt":"2026-07-31T09:53:23","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/ja\/?post_type=japan-news&#038;p=20626"},"modified":"2026-07-31T16:53:46","modified_gmt":"2026-07-31T09:53:46","slug":"%e8%b2%a1%e6%94%bf%e7%9c%81%e9%80%9a%e9%81%94%e7%ac%ac89-2026-tt-btc%e5%8f%b7","status":"publish","type":"japan-news","link":"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%b2%a1%e6%94%bf%e7%9c%81%e9%80%9a%e9%81%94%e7%ac%ac89-2026-tt-btc%e5%8f%b7\/","title":{"rendered":"\u8ca1\u653f\u7701\u901a\u9054\u7b2c89\/2026\/TT-BTC\u53f7\u3001\u7a0e\u52d9\u7ba1\u7406\u6cd5\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u7d71\u5408\u3057\u305f839\u30da\u30fc\u30b8\u306e\u300c\u30b9\u30fc\u30d1\u30fc\u901a\u9054\u300d\u30012026\u5e747\u67081\u65e5\u65bd\u884c"},"content":{"rendered":"\n<p>2026\u5e746\u670830\u65e5\u3001\u8ca1\u653f\u7701\u306f\u30012026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b<strong>\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c108\/2025\/QH15\u53f7<\/strong>\u304a\u3088\u3073<strong>\u653f\u4ee4\u7b2c252\/2026\/ND-CP\u53f7<\/strong>\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5b9a\u3081\u308b<strong>\u8ca1\u653f\u7701\u901a\u9054\u7b2c89\/2026\/TT-BTC\u53f7<\/strong>\u3092\u516c\u5e03\u3057\u307e\u3057\u305f\uff08<strong>\u8ca1\u653f\u7701\u901a\u9054\u7b2c89\/2026\/TT-BTC\u53f7\u7b2c99\u6761\u7b2c1\u9805<\/strong>\uff09\u3002\u5168839\u30da\u30fc\u30b8\u306b\u53ca\u3076\u540c\u901a\u9054\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u5206\u91ce\u3067\u3053\u308c\u307e\u3067\u516c\u5e03\u3055\u308c\u305f\u901a\u9054\u306e\u4e2d\u3067\u3082\u6700\u9577\u7d1a\u3067\u3042\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6709\u3059\u308b\u307b\u307c\u3059\u3079\u3066\u306e\u4f01\u696d\u3001\u500b\u4eba\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%b2%a1%e6%94%bf%e7%9c%81%e9%80%9a%e9%81%94%e7%ac%ac89-2026-tt-btc%e5%8f%b7\/#%E4%BC%81%E6%A5%AD%E3%81%AB%E3%81%A8%E3%81%A3%E3%81%A6%E3%81%AE%E4%B8%BB%E3%81%AA%E6%96%B0%E3%81%9F%E3%81%AA%E5%A4%89%E6%9B%B4%E7%82%B9\" >\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u4e3b\u306a\u65b0\u305f\u306a\u5909\u66f4\u70b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/%e8%b2%a1%e6%94%bf%e7%9c%81%e9%80%9a%e9%81%94%e7%ac%ac89-2026-tt-btc%e5%8f%b7\/#%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC89%E5%8F%B7%E3%81%8C%E9%81%8E%E5%8E%BB%E6%9C%80%E9%95%B7%E7%B4%9A%E3%81%AE839%E3%83%9A%E3%83%BC%E3%82%B8%E3%81%A8%E3%81%AA%E3%81%A3%E3%81%9F%E7%90%86%E7%94%B1\" >\u8ca1\u653f\u7701\u901a\u9054\u7b2c89\u53f7\u304c\u904e\u53bb\u6700\u9577\u7d1a\u306e839\u30da\u30fc\u30b8\u3068\u306a\u3063\u305f\u7406\u7531<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"%E4%BC%81%E6%A5%AD%E3%81%AB%E3%81%A8%E3%81%A3%E3%81%A6%E3%81%AE%E4%B8%BB%E3%81%AA%E6%96%B0%E3%81%9F%E3%81%AA%E5%A4%89%E6%9B%B4%E7%82%B9\"><\/span>\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u4e3b\u306a\u65b0\u305f\u306a\u5909\u66f4\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>1. \u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u56db\u534a\u671f\u7533\u544a\u3092\u6b63\u5f0f\u306b\u5c0e\u5165\u3002<\/strong><strong>\u8ca1\u653f\u7701\u901a\u9054\u7b2c89\/2026\/TT-BTC\u53f7\u7b2c22\u6761\u7b2c1\u9805a.1\u53f7<\/strong>\u306b\u57fa\u3065\u304d\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306b\u3088\u308b\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u56db\u534a\u671f\u3054\u3068\u306b\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7b2c22\u6761\u7b2c1\u9805a.2\u53f7\u306b\u57fa\u3065\u304d\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5e74\u6b21\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u59d4\u4efb\u3092\u53d7\u3051\u305f\u500b\u4eba\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u52d9\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u653f\u4ee4\u7b2c373\/2025\/ND-CP\u53f7\u7b2c1\u6761\u7b2c1\u9805<\/strong>\u306b\u3088\u308a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3055\u308c\u305f<strong>\u653f\u4ee4\u7b2c126\/2020\/ND-CP\u53f7\u7b2c9\u6761<\/strong>\u306b\u5f93\u3063\u3066\u5f93\u6765\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6708\u6b21\u7533\u544a\u5236\u5ea6\u306f\u5ec3\u6b62\u3055\u308c\u3001\u4f01\u696d\u306e\u7533\u544a\u983b\u5ea6\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f01\u696d\u306f\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u4f8b\u5916\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u5411\u3051\u682a\u5f0f\u5831\u916c\u304a\u3088\u3073\u5f93\u696d\u54e1\u6301\u682a\u5236\u5ea6\uff08ESOP\uff09\u306b\u3088\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u7d44\u7e54\u306f\u3001\u81ea\u793e\u306eVAT\u7533\u544a\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u306e\u5358\u4f4d\u3067\u3001\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c22\u6761\u7b2c1\u9805d.1\u53f7\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001VAT\u3092\u6708\u6b21\u7533\u544a\u3059\u308b\u4f01\u696d\u306b\u306f\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u306b\u4fc2\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u56db\u534a\u671f\u7533\u544a\u3001ESOP\u6240\u5f97\u306b\u4fc2\u308b\u6e90\u6cc9\u7a0e\u306f\u6708\u6b21\u7533\u544a\u3068\u3044\u30462\u3064\u306e\u7533\u544a\u5468\u671f\u304c\u4e26\u884c\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6d77\u5916\u89aa\u4f1a\u793e\u304cESOP\u3092\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u7d44\u7e54\u304c\u500b\u4eba\u306b\u4ee3\u308f\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u304a\u3088\u3073\u7d0d\u4ed8\u3092\u884c\u308f\u306a\u3044\u3068\u304d\u306f\u3001\u500b\u4eba\u304c\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u6642\u70b9\u3067\u56db\u534a\u671f\u3054\u3068\u306b\u76f4\u63a5\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c22\u6761\u7b2c1\u9805c.1.4\u53f7\uff09\u3002<\/p>\n<p><strong>2. 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class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8ca1\u653f\u7701\u901a\u9054\u7b2c89\u53f7\u304c\u9577\u5927\u3067\u3042\u308b\u4e3b\u306a\u7406\u7531\u306f\u3001\u65b0\u898f\u5247\u304c\u7570\u4f8b\u306b\u591a\u3044\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u3001\u5f93\u6765\u306f\u591a\u6570\u306e\u901a\u9054\u306b\u5206\u6563\u3057\u3066\u3044\u305f\u898f\u5b9a\u304a\u3088\u3073\u69d8\u5f0f\u4f53\u7cfb\u30921\u3064\u306e\u6cd5\u4ee4\u306b\u7d71\u5408\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u540c\u901a\u9054\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u516810\u7ae0\u3001101\u6761\u304a\u3088\u30735\u3064\u306e\u4ed8\u9332\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><strong>\u533a\u5206<\/strong><\/td>\n<td style=\"width: 20%; text-align: center;\"><strong>\u898f\u5b9a<\/strong><\/td>\n<td style=\"width: 60%; text-align: center;\"><strong>\u4e3b\u306a\u5185\u5bb9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u7b2cI\u7ae0<\/td>\n<td style=\"width: 20%; text-align: center;\">\u7b2c1\u6761\u304b\u3089\u7b2c6\u6761<\/td>\n<td style=\"width: 60%; text-align: left;\">\u7dcf\u5247\uff1a\u9069\u7528\u7bc4\u56f2\u3001\u7528\u8a9e\u306e\u89e3\u91c8\u3001\u7d0d\u7a0e\u8005\u306e\u5206\u985e\u3001\u5404\u7a0e\u52d9\u5f53\u5c40\u306e\u8cac\u4efb\u3001\u306a\u3089\u3073\u306b\u7a0e\u52d9\u7533\u544a\u304a\u3088\u3073\u7a0e\u52d9\u66f8\u985e\u63d0\u51fa\u306e\u539f\u5247<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u7b2cII\u7ae0<\/td>\n<td style=\"width: 20%; text-align: center;\">\u7b2c7\u6761\u304b\u3089\u7b2c16\u6761<\/td>\n<td style=\"width: 60%; text-align: left;\">\u7a0e\u52d9\u7ba1\u7406\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\uff1a\u53d6\u5f15\u30a2\u30ab\u30a6\u30f3\u30c8\u3001\u96fb\u5b50\u7f72\u540d\u3001\u969c\u5bb3\u5bfe\u5fdc\u304a\u3088\u3073T-VAN\u30b5\u30fc\u30d3\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u7b2cIII\u7ae0<\/td>\n<td style=\"width: 20%; text-align: center;\">\u7b2c17\u6761\u304b\u3089\u7b2c34\u6761<\/td>\n<td style=\"width: 60%; text-align: left;\">\u7a0e\u76ee\u5225\u306e\u7a0e\u52d9\u7533\u544a\u3001\u7a0e\u984d\u8a08\u7b97\u304a\u3088\u3073\u914d\u5206\uff1aVAT\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u5929\u7136\u8cc7\u6e90\u7a0e\u3001\u74b0\u5883\u4fdd\u8b77\u7a0e\u3001\u571f\u5730\u95a2\u9023\u53ce\u5165\u3001\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u3001\u5916\u56fd\u4f9b\u7d66\u8005\u304a\u3088\u3073\u96fb\u5b50\u5546\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u7b2cIV\u7ae0<\/td>\n<td style=\"width: 20%; text-align: center;\">\u7b2c35\u6761\u304b\u3089\u7b2c44\u6761<\/td>\n<td style=\"width: 60%; text-align: left;\">\u7d0d\u7a0e\u3001\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\u3001\u5ef6\u6ede\u5229\u606f\u3001\u7d0d\u4ed8\u66f8\u985e\u306e\u78ba\u8a8d\u3001\u904e\u7d0d\u984d\u306e\u51e6\u7406\u3001\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u5c65\u884c\u306e\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u7b2cV\u7ae0<\/td>\n<td style=\"width: 20%; text-align: center;\">\u7b2c45\u6761\u304b\u3089\u7b2c64\u6761<\/td>\n<td style=\"width: 60%; text-align: left;\">\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u7a0e\u9084\u4ed8\u624b\u7d9a\u304a\u3088\u3073\u904e\u7d0d\u984d\u306e\u9084\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u7b2cVI\u7ae0<\/td>\n<td style=\"width: 20%; text-align: center;\">\u7b2c65\u6761\u304b\u3089\u7b2c86\u6761<\/td>\n<td style=\"width: 60%; text-align: 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center;\">&#8211;<\/td>\n<td style=\"width: 60%; text-align: left;\">\u5404\u7a0e\u76ee\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u69d8\u5f0f\u3002\u7533\u544a\u66f8\u3001\u914d\u5206\u4ed8\u8868\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a\u69d8\u5f0f\u3001\u306a\u3089\u3073\u306b\u4fee\u6b63\u7533\u544a\u3001\u8aac\u660e\u304a\u3088\u3073\u7a0e\u52d9\u7533\u544a\u66f8\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306b\u95a2\u3059\u308b\u66f8\u985e\u4e00\u89a7\u3092\u542b\u3080<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u4ed8\u9332II<\/td>\n<td style=\"width: 20%; text-align: center;\">&#8211;<\/td>\n<td style=\"width: 60%; text-align: left;\">\u7279\u5b9a\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u4fee\u6b63\u7a0e\u52d9\u7533\u544a\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%; text-align: center;\">\u4ed8\u9332III<\/td>\n<td style=\"width: 20%; text-align: center;\">&#8211;<\/td>\n<td style=\"width: 60%; 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style=\"border-left: 4px solid #f5a800; background-color: #f7f7f7; padding: 15px 20px; margin: 20px 0;\">\n<p style=\"margin-top: 0;\"><strong>\ud83d\udca1 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gt; <a href=\"https:\/\/www.crowe.com\/-\/media\/crowe\/firms\/asia-pacific\/vn\/crowehorwathvn\/files\/news\/tax-2026\/thong_tu_89_2026_tt-btc.pdf\" rel=\"nofollow noopener\" target=\"_blank\">\u56de\u89a7\u6587\u66f889\/2026\/TT-BTC\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><em>\u672c\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u306f\u3001Crowe 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