{"id":20651,"date":"2026-08-20T11:24:51","date_gmt":"2026-08-20T04:24:51","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/ja\/?post_type=japan-news&#038;p=20651"},"modified":"2026-08-25T11:25:26","modified_gmt":"2026-08-25T04:25:26","slug":"2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9","status":"publish","type":"japan-news","link":"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/","title":{"rendered":"2025 \u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u3092\u65bd\u884c\u3059\u308b\u653f\u4ee4\u7b2c252\/2026\/ND-CP \u53f7\uff1a2026 \u5e74 7 \u6708 1 \u65e5\u4ee5\u964d\u306e\u4f01\u696d\u306b\u95a2\u3059\u308b\u4e3b\u306a\u5909\u66f4\u70b9"},"content":{"rendered":"\n<p>2026 \u5e74 6 \u6708 30 \u65e5\u3001\u653f\u5e9c\u306f\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c 108\/2025\/QH15 \u53f7\u306e\u8a73\u7d30\u304a\u3088\u3073\u65bd\u884c\u63aa\u7f6e\u3092\u5b9a\u3081\u308b\u653f\u4ee4\u7b2c 252\/2026\/ND-CP \u53f7\u3092\u516c\u5e03\u3057\u307e\u3057\u305f\u3002\u672c\u653f\u4ee4\u306f\u540c\u6cd5\u3068\u540c\u6642\u306b 2026 \u5e74 7 \u6708 1 \u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3001\u5168 7 \u7ae0 76 \u6761\u3067\u69cb\u6210\u3055\u308c\u3001\u653f\u4ee4\u7b2c 126\/2020\/ND-CP \u53f7\u304a\u3088\u3073\u3053\u308c\u3092\u6539\u6b63\u30fb\u88dc\u8db3\u3059\u308b\u95a2\u9023 4 \u653f\u4ee4\u3092\u5168\u9762\u7684\u306b\u7f6e\u304d\u63db\u3048\u307e\u3059\uff08\u653f\u4ee4\u7b2c 252\/2026\/ND-CP \u53f7\u7b2c 74 \u6761\uff09\u30022026 \u5e74 7 \u6708 22 \u65e5\u3001\u7a0e\u52d9\u5c40\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u7d0d\u7a0e\u8005\u304c\u5b9f\u65bd\u3059\u3079\u304d\u672c\u653f\u4ee4\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3092\u7d39\u4ecb\u3059\u308b\u516c\u6587\u66f8\u7b2c 5061\/CT-CS \u53f7\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u672c\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3067\u306f\u3001\u540c\u516c\u6587\u66f8\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u305f\u898f\u5b9a\u306e\u3046\u3061\u3001\u4f01\u696d\u304a\u3088\u3073\u7d0d\u7a0e\u8005\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u5185\u5bb9\u3092\u8981\u7d04\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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#1-%E7%B4%8D%E7%A8%8E%E8%80%85%E6%83%85%E5%A0%B1%E3%81%AE%E5%85%AC%E8%A1%A8%EF%BC%88%E7%AC%AC-4-%E6%9D%A1%EF%BC%89\" >1. \u7d0d\u7a0e\u8005\u60c5\u5831\u306e\u516c\u8868\uff08\u7b2c 4 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#2-%E7%A8%8E%E5%8B%99%E7%99%BB%E9%8C%B2%EF%BC%88%E7%AC%AC-6-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-8-%E6%9D%A1%EF%BC%89\" >2. \u7a0e\u52d9\u767b\u9332\uff08\u7b2c 6 \u6761\u304b\u3089\u7b2c 8 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#3-%E7%A8%8E%E5%8B%99%E7%94%B3%E5%91%8A%EF%BC%88%E7%AC%AC-9-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-14-%E6%9D%A1%EF%BC%89\" >3. \u7a0e\u52d9\u7533\u544a\uff08\u7b2c 9 \u6761\u304b\u3089\u7b2c 14 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#4-%E7%A8%8E%E9%A1%8D%E9%85%8D%E5%88%86%EF%BC%88%E7%AC%AC-15-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-74-%E6%9D%A1%EF%BC%89\" >4. \u7a0e\u984d\u914d\u5206\uff08\u7b2c 15 \u6761\u304a\u3088\u3073\u7b2c 74 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#5-%E7%A8%8E%E9%A1%8D%E8%A8%88%E7%AE%97%E3%81%8A%E3%82%88%E3%81%B3%E7%A8%8E%E5%8B%99%E5%BD%93%E5%B1%80%E3%81%8C%E7%99%BA%E8%A1%8C%E3%81%99%E3%82%8B%E7%B4%8D%E7%A8%8E%E9%80%9A%E7%9F%A5%EF%BC%88%E7%AC%AC-16-%E6%9D%A1%E3%80%81%E7%AC%AC-17-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-20-%E6%9D%A1%EF%BC%89\" >5. \u7a0e\u984d\u8a08\u7b97\u304a\u3088\u3073\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u884c\u3059\u308b\u7d0d\u7a0e\u901a\u77e5\uff08\u7b2c 16 \u6761\u3001\u7b2c 17 \u6761\u304a\u3088\u3073\u7b2c 20 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#6-%E7%A8%8E%E5%8B%99%E5%BD%93%E5%B1%80%E3%81%8C%E7%A8%8E%E9%A1%8D%E3%82%92%E5%86%8D%E8%A8%88%E7%AE%97%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E7%B4%8D%E4%BB%98%EF%BC%88%E7%AC%AC-21-%E6%9D%A1%EF%BC%89\" >6. \u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e\u7d0d\u4ed8\uff08\u7b2c 21 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#7-%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E3%80%81%E4%BB%A3%E7%90%86%E7%94%B3%E5%91%8A%E3%81%8A%E3%82%88%E3%81%B3%E4%BB%A3%E7%90%86%E7%B4%8D%E4%BB%98%EF%BC%88%E7%AC%AC-22-%E6%9D%A1%EF%BC%89\" >7. \u6e90\u6cc9\u5fb4\u53ce\u3001\u4ee3\u7406\u7533\u544a\u304a\u3088\u3073\u4ee3\u7406\u7d0d\u4ed8\uff08\u7b2c 22 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#8-%E7%B4%8D%E4%BB%98%E6%9C%9F%E9%99%90%E3%81%8A%E3%82%88%E3%81%B3%E7%B4%8D%E4%BB%98%E7%8C%B6%E4%BA%88%EF%BC%88%E7%AC%AC-25-%E6%9D%A1%EF%BC%89\" >8. \u7d0d\u4ed8\u671f\u9650\u304a\u3088\u3073\u7d0d\u4ed8\u7336\u4e88\uff08\u7b2c 25 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#9-%E5%BB%B6%E6%BB%9E%E5%88%A9%E6%81%AF%EF%BC%88%E7%AC%AC-26-%E6%9D%A1%EF%BC%89\" >9. \u5ef6\u6ede\u5229\u606f\uff08\u7b2c 26 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#10-%E7%B4%8D%E7%A8%8E%E7%BE%A9%E5%8B%99%E3%81%AE%E5%B1%A5%E8%A1%8C%EF%BC%88%E7%AC%AC-27-%E6%9D%A1%EF%BC%89\" >10. \u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\uff08\u7b2c 27 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#11-%E5%87%BA%E5%9B%BD%E4%B8%80%E6%99%82%E5%81%9C%E6%AD%A2%EF%BC%88%E7%AC%AC-28-%E6%9D%A1%EF%BC%89\" >11. \u51fa\u56fd\u4e00\u6642\u505c\u6b62\uff08\u7b2c 28 \u6761\uff09<\/a><\/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%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#12-%E7%A8%8E%E9%82%84%E4%BB%98%EF%BC%88%E7%AC%AC-30-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-31-%E6%9D%A1%EF%BC%89\" >12. \u7a0e\u9084\u4ed8\uff08\u7b2c 30 \u6761\u304a\u3088\u3073\u7b2c 31 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#13-%E5%85%8D%E7%A8%8E%E3%81%8A%E3%82%88%E3%81%B3%E6%B8%9B%E7%A8%8E%EF%BC%88%E7%AC%AC-32-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-33-%E6%9D%A1%EF%BC%89\" >13. \u514d\u7a0e\u304a\u3088\u3073\u6e1b\u7a0e\uff08\u7b2c 32 \u6761\u304a\u3088\u3073\u7b2c 33 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#14-%E7%A8%8E%E5%82%B5%E5%8B%99%E3%81%AE%E5%87%8D%E7%B5%90%E3%81%8A%E3%82%88%E3%81%B3%E5%84%9F%E5%8D%B4%EF%BC%88%E7%AC%AC-34-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-35-%E6%9D%A1%EF%BC%89\" >14. \u7a0e\u50b5\u52d9\u306e\u51cd\u7d50\u304a\u3088\u3073\u511f\u5374\uff08\u7b2c 34 \u6761\u304a\u3088\u3073\u7b2c 35 \u6761\uff09<\/a><\/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%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#15-%E7%A8%8E%E9%A1%8D%E6%9F%BB%E5%AE%9A%EF%BC%88%E7%AC%AC-36-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-37-%E6%9D%A1%EF%BC%89\" >15. \u7a0e\u984d\u67fb\u5b9a\uff08\u7b2c 36 \u6761\u304a\u3088\u3073\u7b2c 37 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#16-%E9%9B%BB%E5%AD%90%E5%95%86%E5%8F%96%E5%BC%95%E3%81%8A%E3%82%88%E3%81%B3%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E3%83%97%E3%83%A9%E3%83%83%E3%83%88%E3%83%95%E3%82%A9%E3%83%BC%E3%83%A0%EF%BC%88%E7%AC%AC-40-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-46-%E6%9D%A1%EF%BC%89%EF%BC%9A%E6%9C%80%E3%82%82%E9%87%8D%E8%A6%81%E3%81%AA%E5%A4%89%E6%9B%B4%E5%88%86%E9%87%8E%E3%81%AE%E4%B8%80%E3%81%A4\" >16. \u96fb\u5b50\u5546\u53d6\u5f15\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08\u7b2c 40 \u6761\u304b\u3089\u7b2c 46 \u6761\uff09\uff1a\u6700\u3082\u91cd\u8981\u306a\u5909\u66f4\u5206\u91ce\u306e\u4e00\u3064<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#17-%E7%B4%8D%E7%A8%8E%E8%80%85%E5%90%91%E3%81%91%E5%84%AA%E9%81%87%E5%88%B6%E5%BA%A6%EF%BC%88%E7%AC%AC-48-%E6%9D%A1%EF%BC%89%EF%BC%9A%E5%85%A8%E9%9D%A2%E7%9A%84%E3%81%AA%E6%96%B0%E8%A6%8F%E5%AE%9A\" >17. \u7d0d\u7a0e\u8005\u5411\u3051\u512a\u9047\u5236\u5ea6\uff08\u7b2c 48 \u6761\uff09\uff1a\u5168\u9762\u7684\u306a\u65b0\u898f\u5b9a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#18-%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%8A%E3%82%88%E3%81%B3%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E9%9A%9C%E5%AE%B3%E6%99%82%E3%81%AE%E7%B4%8D%E7%A8%8E%E8%80%85%E4%BF%9D%E8%AD%B7%EF%BC%88%E7%AC%AC-50-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-54-%E6%9D%A1%EF%BC%89\" >18. \u96fb\u5b50\u53d6\u5f15\u304a\u3088\u3073\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u6642\u306e\u7d0d\u7a0e\u8005\u4fdd\u8b77\uff08\u7b2c 50 \u6761\u304a\u3088\u3073\u7b2c 54 \u6761\uff09<\/a><\/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%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#19-%E9%96%A2%E4%BF%82%E8%80%85%E3%81%AE%E6%A8%A9%E5%88%A9%E3%81%8A%E3%82%88%E3%81%B3%E7%BE%A9%E5%8B%99%EF%BC%88%E7%AC%AC-57-%E6%9D%A1%E3%80%81%E7%AC%AC-60-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-61-%E6%9D%A1%EF%BC%89\" >19. \u95a2\u4fc2\u8005\u306e\u6a29\u5229\u304a\u3088\u3073\u7fa9\u52d9\uff08\u7b2c 57 \u6761\u3001\u7b2c 60 \u6761\u304a\u3088\u3073\u7b2c 61 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#20-%E7%A8%8E%E5%82%B5%E5%8B%99%E3%81%AE%E5%BC%B7%E5%88%B6%E5%9F%B7%E8%A1%8C%EF%BC%88%E7%AC%AC-65-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-73-%E6%9D%A1%EF%BC%89\" >20. \u7a0e\u50b5\u52d9\u306e\u5f37\u5236\u57f7\u884c\uff08\u7b2c 65 \u6761\u304b\u3089\u7b2c 73 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#21-%E6%96%BD%E8%A1%8C%E3%81%8A%E3%82%88%E3%81%B3%E5%89%8A%E9%99%A4%E3%81%95%E3%82%8C%E3%81%9F%E8%A6%8F%E5%AE%9A%EF%BC%88%E7%AC%AC-74-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-75-%E6%9D%A1%EF%BC%89\" >21. \u65bd\u884c\u304a\u3088\u3073\u524a\u9664\u3055\u308c\u305f\u898f\u5b9a\uff08\u7b2c 74 \u6761\u304a\u3088\u3073\u7b2c 75 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/2025%e5%b9%b4%e7%a8%8e%e5%8b%99%e7%ae%a1%e7%90%86%e6%b3%95-%e6%94%bf%e4%bb%a4252-2026-nd-cp-%e4%b8%bb%e8%a6%81%e5%a4%89%e6%9b%b4%e7%82%b9\/#%F0%9F%92%A1-%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E6%8E%A8%E5%A5%A8%E4%BA%8B%E9%A0%85\" >\ud83d\udca1 \u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"1-%E7%B4%8D%E7%A8%8E%E8%80%85%E6%83%85%E5%A0%B1%E3%81%AE%E5%85%AC%E8%A1%A8%EF%BC%88%E7%AC%AC-4-%E6%9D%A1%EF%BC%89\"><\/span>1. \u7d0d\u7a0e\u8005\u60c5\u5831\u306e\u516c\u8868\uff08\u7b2c 4 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u672c\u653f\u4ee4\u306f\u3001\u516c\u8868\u306b\u3064\u3044\u3066\u3001\u9069\u5207\u306a\u6a29\u9650\u3092\u6709\u3059\u308b\u6a5f\u95a2\u304c\u3001\u9069\u5207\u306a\u5bfe\u8c61\u3001\u7bc4\u56f2\u304a\u3088\u3073\u76ee\u7684\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u539f\u5247\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\uff08\u653f\u4ee4\u7b2c 252\/2026\/ND-CP \u53f7\u7b2c 4 \u6761\u7b2c 3 \u9805\u304a\u3088\u3073\u7b2c 5 \u9805\uff09\u3002\u307e\u305f\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u60c5\u5831\u3092\u516c\u8868\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u305f\u5834\u5408\u307e\u305f\u306f\u9055\u53cd\u3092\u662f\u6b63\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u516c\u8868\u60c5\u5831\u3092\u66f4\u65b0\u3001\u4fee\u6b63\u307e\u305f\u306f\u516c\u8868\u7d42\u4e86\u3059\u308b\u4ed5\u7d44\u307f\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\uff08\u540c\u6761\u7b2c 1 \u9805\u304a\u3088\u3073\u7b2c 4 \u9805\uff09\u3002\u3055\u3089\u306b\u3001\u60c5\u5831\u3092\u516c\u8868\u3059\u308b\u969b\u306b\u306f\u3001\u4e00\u90e8\u306e\u500b\u4eba\u8b58\u5225\u60c5\u5831\u3092\u30de\u30b9\u30ad\u30f3\u30b0\u307e\u305f\u306f\u975e\u8868\u793a\u3068\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\uff08\u540c\u6761\u7b2c 2 \u9805 a \u53f7\uff09\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"2-%E7%A8%8E%E5%8B%99%E7%99%BB%E9%8C%B2%EF%BC%88%E7%AC%AC-6-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-8-%E6%9D%A1%EF%BC%89\"><\/span>2. \u7a0e\u52d9\u767b\u9332\uff08\u7b2c 6 \u6761\u304b\u3089\u7b2c 8 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7a0e\u52d9\u767b\u9332\u671f\u9650\uff08\u7b2c 6 \u6761\uff09\uff1a<\/p>\n<ul>\n<li>\u4fe1\u7528\u6a5f\u95a2\u306e\u652f\u5e97\u304a\u3088\u3073\u53d6\u5f15\u6240\uff1a\u5f93\u6765\u306e\u514d\u8a31\u767a\u884c\u65e5\u304b\u3089\u3067\u306f\u306a\u304f\u3001\u696d\u52d9\u958b\u59cb\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u4ee5\u5185\uff08\u7b2c 3 \u9805 a.1 \u53f7\uff09\u3002<\/li>\n<li>\u6276\u990a\u89aa\u65cf\uff1a\u5f93\u6765\u306e\u5bb6\u65cf\u63a7\u9664\u767b\u9332\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u4ee5\u5185\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u8ab2\u7a0e\u5e74\u5ea6\u306e 12 \u6708 31 \u65e5\u307e\u3067\uff08\u7b2c 3 \u9805 a.4 \u53f7\uff09\u3002<\/li>\n<li>\u7a0e\u9084\u4ed8\u306e\u5bfe\u8c61\u3067\u3042\u308b\u304c\u7d0d\u7a0e\u8005\u756a\u53f7\uff08TIN\uff09\u3092\u307e\u3060\u6709\u3057\u3066\u3044\u306a\u3044\u8005\uff1a\u7a0e\u9084\u4ed8\u624b\u7d9a\u3092\u884c\u3046\u524d\u306b\u7a0e\u52d9\u767b\u9332\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 3 \u9805 b \u53f7\uff09\u3002<\/li>\n<li>\u4ee3\u66ff TIN \u306e\u767a\u884c\uff08\u7b2c 3 \u9805 c \u53f7\uff09\uff1a\u5951\u7d04\u307e\u305f\u306f\u4e8b\u696d\u5354\u529b\u5951\u7d04\u306e\u7de0\u7d50\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u4ee5\u5185\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3057\u306a\u3044\u5834\u5408\u306f\u6700\u521d\u306e\u652f\u6255\u65e5\u307e\u305f\u306f\u6240\u5f97\u652f\u6255\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u4ee5\u5185\u3001\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u6700\u521d\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u3002<\/li>\n<li>\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u3092\u542b\u3080\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u3088\u308b\u521d\u56de\u7a0e\u52d9\u767b\u9332\uff1a\u6700\u521d\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\uff08\u7b2c 3 \u9805 d \u53f7\uff09\u3002<\/li>\n<li>\u6240\u5f97\u652f\u6255\u7d44\u7e54\u304c\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3046\u500b\u4eba\uff1a\u6240\u5f97\u652f\u6255\u306b\u3088\u308a\u767a\u751f\u3059\u308b\u6700\u521d\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u6700\u7d42\u65e5\u307e\u3067\uff08\u7b2c 3 \u9805 dd \u53f7\uff09\u3002<\/li>\n<li>\u56fd\u5bb6\u4eba\u53e3\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3068\u7a0e\u52d9\u5f53\u5c40\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u304c\u63a5\u7d9a\u30fb\u540c\u671f\u3055\u308c\u305f\u5f8c\u306f\u3001\u500b\u4eba\u306f\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u306e\u5909\u66f4\u624b\u7d9a\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u304f\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u66f4\u65b0\u60c5\u5831\u3092\u500b\u4eba\u306b\u81ea\u52d5\u901a\u77e5\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u7d0d\u7a0e\u8005\u304a\u3088\u3073\u95a2\u4fc2\u8005\u306e\u8cac\u4efb\uff08\u7b2c 7 \u6761\uff09\uff1a<\/p>\n<ul>\n<li>\u7d0d\u7a0e\u8005\u306f\u3001\u5b8c\u5168\u3001\u6b63\u78ba\u304b\u3064\u9069\u6642\u306a\u7a0e\u52d9\u767b\u9332\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u767b\u9332\u5f53\u5c40\u306e\u30c7\u30fc\u30bf\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u306f\u60c5\u5831\u3092\u88dc\u8db3\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u5f93\u5c5e\u5358\u4f4d\u306e\u7a0e\u52d9\u767b\u9332\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u5bfe\u8c61\u306b\u5206\u985e\u3055\u308c\u305f\u6cd5\u5b9a\u4ee3\u8868\u8005\u304a\u3088\u3073\u4e8b\u696d\u4e3b\u306f\u3001\u8aac\u660e\u3001\u60c5\u5831\u304a\u3088\u3073\u66f8\u985e\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 1 \u9805 a \u53f7\uff09\u3002<\/li>\n<li>\u672c\u5e97\u3092\u4ed6\u7701\u3078\u79fb\u8ee2\u3059\u308b\u5834\u5408\uff1a\u4f4f\u6240\u5909\u66f4\u624b\u7d9a\u306e\u5b8c\u4e86\u5f8c\u3082\u3001\u7d0d\u7a0e\u8005\u306f\u65e7\u6240\u5728\u5730\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u304a\u3044\u3066\u672a\u5b8c\u4e86\u306e\u7a0e\u52d9\u624b\u7d9a\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u7b2c 1 \u9805 b \u53f7\uff09\u3002\u5f93\u6765\u306f\u3001\u79fb\u8ee2\u524d\u306b\u65e7\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u7fa9\u52d9\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/li>\n<li>\u767b\u9332\u4f4f\u6240\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u7d0d\u7a0e\u8005\u3082\u3001\u5f53\u8a72\u901a\u77e5\u306e\u5bfe\u8c61\u671f\u9593\u4e2d\u306e\u7a0e\u52d9\u7fa9\u52d9\u306b\u3064\u3044\u3066\u5f15\u304d\u7d9a\u304d\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002\u500b\u4eba\u4f01\u696d\u306e\u6240\u6709\u8005\u3001\u4e00\u4eba\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u6240\u6709\u8005\u3001\u7121\u9650\u8cac\u4efb\u793e\u54e1\u3001\u4e8b\u696d\u4e16\u5e2f\u306e\u4e8b\u696d\u4e3b\u304a\u3088\u3073\u6cd5\u5b9a\u4ee3\u8868\u8005\u306f\u3001\u6d3b\u52d5\u505c\u6b62\uff08\u6240\u5728\u4e0d\u660e\uff09\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u3001\u307e\u305f\u306f\u8a31\u53ef\u3092\u53d6\u308a\u6d88\u3055\u308c\u305f\u4f01\u696d\u3082\u3057\u304f\u306f\u4e8b\u696d\u4e16\u5e2f\u306b\u3064\u3044\u3066\u3001\u65b0\u305f\u306a\u4f01\u696d\u307e\u305f\u306f\u4e8b\u696d\u4e16\u5e2f\u3092\u767b\u9332\u3059\u308b\u524d\u306b\u7a0e\u52d9\u7fa9\u52d9\u3092\u5b8c\u4e86\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 1 \u9805 e \u53f7\u304a\u3088\u3073 h \u53f7\uff09\u3002<\/li>\n<li>\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u30ea\u30b9\u30af\u5206\u985e\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u4ee3\u8868\u8005\u3001\u4e8b\u696d\u4e3b\u306a\u3089\u3073\u306b\u95a2\u9023\u3059\u308b\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u30fb\u5206\u6790\u3057\u307e\u3059\uff08\u7b2c 2 \u9805 d \u53f7\uff09\u3002\u7701\u5e81\u9593\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u5236\u5ea6\u306e\u5bfe\u8c61\u5916\u3067\u8a2d\u7acb\u30fb\u55b6\u696d\u8a31\u53ef\u3092\u767a\u884c\u3059\u308b\u5f53\u5c40\u306f\u3001\u8a31\u53ef\u306e\u65b0\u898f\u767a\u884c\u3001\u5909\u66f4\u3001\u4e00\u6642\u505c\u6b62\u3001\u7d42\u4e86\u304a\u3088\u3073\u53d6\u6d88\u3057\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092 10 \u65e5\u4ee5\u5185\u306b\u7a0e\u52d9\u5f53\u5c40\u3068\u5171\u6709\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 5 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"3-%E7%A8%8E%E5%8B%99%E7%94%B3%E5%91%8A%EF%BC%88%E7%AC%AC-9-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-14-%E6%9D%A1%EF%BC%89\"><\/span>3. \u7a0e\u52d9\u7533\u544a\uff08\u7b2c 9 \u6761\u304b\u3089\u7b2c 14 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7a0e\u52d9\u78ba\u5b9a\u7533\u544a\u671f\u9593\uff08\u7b2c 9 \u6761\uff09\uff1a\u4f1a\u8a08\u6cd5\u4ee4\u4e0a\u306e\u5e74\u6b21\u4f1a\u8a08\u671f\u9593\u306b\u57fa\u3065\u304d\u6c7a\u5b9a\u3055\u308c\u3001PIT \u306b\u3064\u3044\u3066\u306f\u66a6\u5e74\u306b\u57fa\u3065\u304d\u6c7a\u5b9a\u3055\u308c\u307e\u3059\uff08\u7b2c 2 \u9805 dd \u53f7\uff09\u3002<\/p>\n<p>\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff08\u7b2c 10 \u6761\uff09\uff1a<\/p>\n<ul>\n<li>\u53d6\u5f15\u3054\u3068\u306b\u7533\u544a\u3059\u308b\u7a0e\u91d1\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066 10 \u65e5\u76ee\uff08\u7b2c 1 \u9805\uff09\u3002\u5f93\u6765\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u767a\u751f\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/li>\n<li>\u7a0e\u52d9\u78ba\u5b9a\u7533\u544a\u66f8\uff1a\u7a0e\u52d9\u78ba\u5b9a\u7533\u544a\u671f\u9593\u7d42\u4e86\u65e5\u304b\u3089 3 \u304b\u6708\u76ee\u306e\u672b\u65e5\uff08\u7b2c 5 \u9805 a \u53f7\uff09\u3002<\/li>\n<li>\u66a6\u5e74\u4e2d\u306e\u30d9\u30c8\u30ca\u30e0\u6ede\u5728\u65e5\u6570\u304c 183 \u65e5\u672a\u6e80\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u9023\u7d9a 12 \u304b\u6708\u3067\u306f 183 \u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u500b\u4eba\uff1a\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u3001\u5f53\u8a72\u9023\u7d9a 12 \u304b\u6708\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u6708\u306e\u7fcc\u6708\u304b\u3089\u8d77\u7b97\u3057\u3066 4 \u304b\u6708\u76ee\u306e\u672b\u65e5\u3067\u3059\uff08\u7b2c 5 \u9805 c \u53f7\uff09\u3002\u5f93\u6765\u306f\u3001\u9023\u7d9a 12 \u304b\u6708\u671f\u9593\u7d42\u4e86\u65e5\u304b\u3089 90 \u65e5\u76ee\u3067\u3057\u305f\uff08\u901a\u9054\u7b2c 111\/2013\/TT-BTC \u53f7\u7b2c 26 \u6761\u7b2c 2 \u9805 e.2 \u53f7\uff09\u3002<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u3001\u76f8\u7d9a\u304a\u3088\u3073\u8d08\u4e0e\u306b\u4fc2\u308b PIT\uff08\u7b2c 8 \u9805\uff09\uff1a\u8a3c\u660e\u66f8\u304c\u767a\u884c\u6e08\u307f\u306e\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u7ba1\u5f53\u5c40\u3067\u306e\u5909\u66f4\u767b\u9332\u671f\u9650\u306e\u6700\u7d42\u65e5\u304c\u7533\u544a\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u5c06\u6765\u5f62\u6210\u3055\u308c\u308b\u4f4f\u5b85\u304a\u3088\u3073\u5efa\u8a2d\u7269\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u5951\u7d04\u307e\u305f\u306f\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6587\u66f8\u306e\u52b9\u529b\u767a\u751f\u65e5\u306e\u7fcc\u65e5\u304b\u3089 10 \u65e5\u76ee\u304c\u7533\u544a\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\uff08\u7b2c 11 \u6761\uff09\uff1a<\/p>\n<ul>\n<li>\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c 4 \u6761\u7b2c 1 \u9805\u3001\u7b2c 2 \u9805\u304a\u3088\u3073\u7b2c 17 \u9805\u3001\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30fb\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u6848\u4ef6\u306e\u5c02\u9580\u5bb6\u306b\u95a2\u3059\u308b\u540c\u6761\u7b2c 19 \u9805\u3001\u306a\u3089\u3073\u306b\u540c\u6cd5\u7b2c 5 \u6761\u7b2c 2 \u9805\u3001\u7b2c 3 \u9805\u304a\u3088\u3073\u7b2c 4 \u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u500b\u4eba\u306e\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u3001PIT \u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002\u5f93\u6765\u306f\u3001\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3092\u5f97\u308b\u500b\u4eba\u306f\u7533\u544a\u4e0d\u8981\u3067\u3057\u305f\u3002<\/li>\n<li>\u7d66\u4e0e\u30fb\u8cc3\u91d1\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u5f8c\u306e\u8ffd\u52a0\u7d0d\u4ed8 PIT \u304c 50,000 VND \u4ee5\u4e0b\u306e\u500b\u4eba\u306f\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7b2c 32 \u6761\u7b2c 2 \u9805 a \u53f7\u306b\u57fa\u3065\u304f\u514d\u7a0e\u8981\u4ef6\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u3001\u5f15\u304d\u7d9a\u304d\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>TIN \u7121\u52b9\u5316\u624b\u7d9a\u306e\u66f8\u985e\u63d0\u51fa\u5f8c\u306b\u767a\u751f\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3082\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 5 \u9805\uff09\u3002<\/li>\n<li>\u6708\u6b21\u7533\u544a\u3092\u767b\u9332\u3057\u3066\u3044\u308b\u5916\u56fd\u5951\u7d04\u8005\u306b\u4ee3\u308f\u308a\u30d9\u30c8\u30ca\u30e0\u5074\u5f53\u4e8b\u8005\u304c\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304a\u3088\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u3092\u6e90\u6cc9\u5fb4\u53ce\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u6708\u306b\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3057\u306a\u3051\u308c\u3070\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\uff08\u7b2c 8 \u9805\uff09\u3002\u5f93\u6765\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u6708\u6b21\u7533\u544a\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002<\/li>\n<li>\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\uff1a\u8fd4\u6e08\u4e0d\u8981\u63f4\u52a9\u307e\u305f\u306f\u5916\u4ea4\u4e0a\u306e\u7279\u6a29\u30fb\u514d\u9664\u306b\u95a2\u9023\u3057\u3066 VAT \u9084\u4ed8\u3092\u53d7\u3051\u308b\u8cc7\u683c\u306e\u3042\u308b\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\uff08\u7b2c 9 \u9805\uff09\u3002\u7d0d\u7a0e\u8005\u304c\u514d\u7a0e\u30fb\u6e1b\u7a0e\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u56fd\u5bb6\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u307e\u305f\u306f\u56fd\u5bb6\u6a5f\u95a2\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u304b\u3089\u53d6\u5f97\u3057\u305f\u60c5\u5831\u306b\u57fa\u3065\u304d\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u984d\u3092\u7b97\u5b9a\u3057\u901a\u77e5\u3059\u308b\u5834\u5408\uff08\u7b2c 10 \u9805\uff09\u3002\u307e\u305f\u3001\u30d9\u30c8\u30ca\u30e0\u5074\u5f53\u4e8b\u8005\u304c\u3001\u653f\u5e9c\u306e\u56fd\u969b\u50b5\u5238\u3078\u306e\u6295\u8cc7\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u30fb\u653f\u5e9c\u3078\u306e\u8cb8\u4ed8\u304b\u3089\u5916\u56fd\u7d44\u7e54\u30fb\u500b\u4eba\u306b\u6240\u5f97\u3092\u652f\u6255\u3044\u3001\u5f53\u8a72\u6240\u5f97\u304c VAT \u975e\u8ab2\u7a0e\u304b\u3064 CIT \u514d\u7a0e\u3068\u306a\u308b\u5834\u5408\uff08\u7b2c 11 \u9805\uff09\u3002<\/li>\n<\/ul>\n<p>\u4fee\u6b63\u7533\u544a\uff08\u7b2c 12 \u6761\uff09\uff1a<\/p>\n<ul>\n<li>\u635c\u67fb\u6a5f\u95a2\u304c\u4fee\u6b63\u7533\u544a\u3092\u53d7\u7406\u3057\u306a\u3044\u3088\u3046\u8981\u8acb\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u8981\u8acb\u306b\u306f\u7d0d\u7a0e\u8005\u540d\u3001TIN\u3001\u7a0e\u76ee\u3001\u8ab2\u7a0e\u671f\u9593\u304a\u3088\u3073\u9069\u7528\u671f\u9593\u3092\u660e\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u3059\u3067\u306b\u7a0e\u52d9\u8abf\u67fb\u307e\u305f\u306f\u691c\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306f\u3001\u8abf\u67fb\u30fb\u691c\u67fb\u7d50\u8ad6\u3067\u6271\u308f\u308c\u3066\u3044\u306a\u3044\u4e8b\u9805\u306b\u9650\u308a\u3001\u304b\u3064\u767a\u884c\u6e08\u307f\u306e\u7d50\u8ad6\u307e\u305f\u306f\u6c7a\u5b9a\u306e\u52b9\u529b\u3092\u5909\u66f4\u3057\u306a\u3044\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u8aac\u660e\u8cc7\u6599\u306b\u3088\u308a\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u30fb\u691c\u67fb\u3067\u5f53\u8a72\u4e8b\u9805\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3068\u540c\u69d8\u306b\u51e6\u7406\u304a\u3088\u3073\u51e6\u7f70\u3055\u308c\u307e\u3059\uff08\u7b2c 4 \u9805\uff09\u3002<\/li>\n<li>\u6240\u7ba1\u5f53\u5c40\u306e\u7d50\u8ad6\u307e\u305f\u306f\u6c7a\u5b9a\u306b\u57fa\u3065\u304f\u4fee\u6b63\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u7b2c 5 \u9805 a \u53f7\u304a\u3088\u3073 b \u53f7\u306b 2 \u3064\u306e\u30b1\u30fc\u30b9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u9055\u6cd5\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u3042\u308b\u3068\u306e\u7d50\u8ad6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3057\u305f\u8cfc\u5165\u8005\u306f\u3001\u3059\u3067\u306b\u8abf\u67fb\u30fb\u691c\u67fb\u6e08\u307f\u306e\u671f\u9593\u3067\u3042\u3063\u3066\u3082\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u4ed5\u5165 VAT \u306b\u95a2\u3059\u308b\u8aa4\u308a\u306f\u3001VAT \u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u7533\u544a\u3057\u307e\u3059\uff08\u7b2c 6 \u9805\uff09\u3002<\/li>\n<li>\u63d0\u51fa\u671f\u9650\u304b\u3089 5 \u5e74\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306f\u3001\u7d0d\u4ed8\u7a0e\u984d\u3092\u5897\u52a0\u3055\u305b\u308b\u3001\u307e\u305f\u306f\u514d\u7a0e\u3001\u6e1b\u7a0e\u3001\u9084\u4ed8\u3082\u3057\u304f\u306f\u63a7\u9664\u5bfe\u8c61\u7a0e\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u8aa4\u308a\u306b\u3064\u3044\u3066\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u8aac\u660e\u306e\u307f\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u7b2c 8 \u9805\uff09\u3002\u5f93\u6765\u306e\u4fee\u6b63\u7533\u544a\u53ef\u80fd\u671f\u9593\u306f 10 \u5e74\u9593\u3067\u3057\u305f\u3002<\/li>\n<\/ul>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u7a0e\u6e90\u6d78\u98df\u9632\u6b62\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304f\u8ffd\u52a0 CIT \u306b\u4fc2\u308b\u7533\u544a\u901a\u8ca8\u304a\u3088\u3073\u70ba\u66ff\u30ec\u30fc\u30c8\uff08\u7b2c 14 \u6761\uff09\uff1a\u69cb\u6210\u4e8b\u696d\u4f53\u304c\u53d6\u5f15\u3059\u308b\u5546\u696d\u9280\u884c\u304c\u653f\u4ee4\u7b2c 236\/2025\/ND-CP \u53f7\u6240\u5b9a\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7533\u544a\u65e5\u306e\u76f4\u524d\u3067\u6700\u3082\u8fd1\u3044\u65e5\u306b\u30d9\u30c8\u30ca\u30e0\u56fd\u5bb6\u9280\u884c\u304c\u516c\u8868\u3057\u305f\u30af\u30ed\u30b9\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3057\u307e\u3059\uff08\u7b2c 3 \u9805 a.1 \u53f7\uff09\u3002\u4fee\u6b63\u7533\u544a\u306b\u9069\u7528\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3064\u3044\u3066\u3082\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u7b2c 3 \u9805 a.2 \u53f7\uff09\u3002<\/p>\n<p>\u672c\u653f\u4ee4\u306f\u3001\u77f3\u6cb9\u4e8b\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u52d9\u7533\u544a\u3001\u901a\u8ca8\u304a\u3088\u3073\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u8907\u6570\u306e\u898f\u5b9a\u3082\u6539\u6b63\u30fb\u88dc\u8db3\u3057\u3066\u3044\u307e\u3059\uff08\u7b2c 13 \u6761\u304a\u3088\u3073\u7b2c 14 \u6761\uff09\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"4-%E7%A8%8E%E9%A1%8D%E9%85%8D%E5%88%86%EF%BC%88%E7%AC%AC-15-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-74-%E6%9D%A1%EF%BC%89\"><\/span>4. \u7a0e\u984d\u914d\u5206\uff08\u7b2c 15 \u6761\u304a\u3088\u3073\u7b2c 74 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u751f\u7523\u62e0\u70b9\u306b\u4fc2\u308b CIT \u914d\u5206\u306e\u5bfe\u8c61\u306b\u306f\u3001\u52a0\u5de5\u30fb\u7d44\u7acb\u62e0\u70b9\u304a\u3088\u3073\u5c4b\u4e0a\u592a\u967d\u5149\u767a\u96fb\u62e0\u70b9\u304c\u542b\u307e\u308c\u307e\u3059\uff08\u7b2c 15 \u6761\u7b2c 2 \u9805 b.3 \u53f7\uff09\u3002<\/li>\n<li>\u5f93\u5c5e\u5358\u4f4d\u304a\u3088\u3073\u4e8b\u696d\u62e0\u70b9\u3067\u52e4\u52d9\u3059\u308b\u5f93\u696d\u54e1\u306e PIT\uff1a\u6240\u5f97\u652f\u6255\u7d44\u7e54\u30fb\u500b\u4eba\u306f\u3001\u672c\u5e97\u3067\u4e00\u62ec\u7533\u544a\u3057\u3066\u5404\u5358\u4f4d\u3078\u7a0e\u984d\u3092\u914d\u5206\u3059\u308b\u65b9\u6cd5\u3001\u307e\u305f\u306f\u5404\u5f93\u5c5e\u5358\u4f4d\u30fb\u4e8b\u696d\u62e0\u70b9\u3092\u76f4\u63a5\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u5f53\u5c40\u3078\u500b\u5225\u7533\u544a\u3059\u308b\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u307e\u3059\uff08\u7b2c 15 \u6761\u7b2c 2 \u9805 d.1 \u53f7\uff09\u3002\u5f93\u6765\u306f\u3001\u4e00\u62ec\u7533\u544a\u304a\u3088\u3073\u914d\u5206\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/li>\n<li>\u975e\u95a2\u7a0e\u533a\u57df\u306b\u304a\u3051\u308b\u5efa\u8a2d\u6d3b\u52d5\u3001\u306a\u3089\u3073\u306b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u6e2c\u91cf\u3001\u8a2d\u8a08\u3001\u4f1a\u8a08\u304a\u3088\u3073\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001VAT \u914d\u5206\u306f\u4e0d\u8981\u3067\u3059\uff08\u7b2c 15 \u6761\u7b2c 2 \u9805 a.2 \u53f7\uff09\u3002\u5f93\u6765\u3001\u3053\u306e\u53d6\u6271\u3044\u306f\u516c\u6587\u66f8\u306b\u3088\u308b\u500b\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306e\u307f\u793a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/li>\n<li>\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u5f0f\u5b9d\u304f\u3058\u304a\u3088\u3073\u4ed5\u5165 VAT \u306e\u914d\u5206\u3092\u9664\u304d\u3001\u7d0d\u4ed8 VAT \u306e\u914d\u5206\u306f 2026 \u5e74 12 \u6708 31 \u65e5\u307e\u3067\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u30022027 \u5e74\u4ee5\u964d\u3001\u56fd\u5bb6\u4e88\u7b97\u306e\u7570\u306a\u308b\u968e\u5c64\u9593\u3067\u914d\u5206\u3055\u308c\u308b\u53ce\u5165\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306f VAT \u3092\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\uff08\u7b2c 74 \u6761\u7b2c 2 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"5-%E7%A8%8E%E9%A1%8D%E8%A8%88%E7%AE%97%E3%81%8A%E3%82%88%E3%81%B3%E7%A8%8E%E5%8B%99%E5%BD%93%E5%B1%80%E3%81%8C%E7%99%BA%E8%A1%8C%E3%81%99%E3%82%8B%E7%B4%8D%E7%A8%8E%E9%80%9A%E7%9F%A5%EF%BC%88%E7%AC%AC-16-%E6%9D%A1%E3%80%81%E7%AC%AC-17-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-20-%E6%9D%A1%EF%BC%89\"><\/span>5. \u7a0e\u984d\u8a08\u7b97\u304a\u3088\u3073\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u884c\u3059\u308b\u7d0d\u7a0e\u901a\u77e5\uff08\u7b2c 16 \u6761\u3001\u7b2c 17 \u6761\u304a\u3088\u3073\u7b2c 20 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u4f4f\u5b85\u30fb\u571f\u5730\u3092\u9664\u304d\u3001\u767b\u9332\u6599\u306e\u8a08\u7b97\u4fa1\u683c\u304c\u307e\u3060\u306a\u3044\u5834\u5408\u306e\u7d0d\u7a0e\u901a\u77e5\uff1a\u66f8\u985e\u53d7\u9818\u65e5\u304b\u3089 5 \u55b6\u696d\u65e5\u4ee5\u5185\u3002\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u306a\u5834\u5408\u306e\u7d0d\u4ed8\u901a\u77e5\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u5341\u5206\u306a\u60c5\u5831\u304c\u8a18\u9332\u3055\u308c\u305f\u65e5\u306e\u7fcc\u55b6\u696d\u65e5\u306b\u767a\u884c\u3055\u308c\u307e\u3059\uff08\u7b2c 16 \u6761\u7b2c 2 \u9805 b.5 \u53f7\uff09\u3002<\/li>\n<li>\u8a3c\u660e\u66f8\u767a\u884c\u5f8c\u306e\u4e0d\u52d5\u7523\u8b72\u6e21\u3001\u76f8\u7d9a\u304a\u3088\u3073\u8d08\u4e0e\u306b\u4fc2\u308b PIT \u4fee\u6b63\u7533\u544a\uff1a\u4e0d\u52d5\u7523\u6240\u5728\u5730\u306e\u7a0e\u52d9\u5f53\u5c40\u3067\u306f\u306a\u304f\u3001\u571f\u5730\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u66f8\u985e\u53d7\u4ed8\u6a5f\u95a2\u3078\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\uff08\u7b2c 17 \u6761\u7b2c 1 \u9805 a \u53f7\uff09\u3002<\/li>\n<li>\u56fd\u5bb6\u6a5f\u95a2\u304b\u3089\u79fb\u9001\u3055\u308c\u305f\u8ca1\u52d9\u7fa9\u52d9\u78ba\u5b9a\u66f8\u985e\u306b\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u7d0d\u7a0e\u901a\u77e5\u3092\u8abf\u6574\u3001\u88dc\u8db3\u307e\u305f\u306f\u64a4\u56de\u3057\u307e\u3059\uff08\u7b2c 20 \u6761\u7b2c 2 \u9805 d \u53f7\u304a\u3088\u3073 dd \u53f7\uff09\u3002<\/li>\n<li>\u975e\u8fb2\u696d\u7528\u571f\u5730\u4f7f\u7528\u7a0e\u7533\u544a\u66f8\u306b\u5bfe\u3059\u308b\u30b3\u30df\u30e5\u30fc\u30f3\u7d1a\u4eba\u6c11\u59d4\u54e1\u4f1a\u307e\u305f\u306f\u5c02\u9580\u6a5f\u95a2\u306e\u78ba\u8a8d\u8981\u4ef6\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"6-%E7%A8%8E%E5%8B%99%E5%BD%93%E5%B1%80%E3%81%8C%E7%A8%8E%E9%A1%8D%E3%82%92%E5%86%8D%E8%A8%88%E7%AE%97%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E7%B4%8D%E4%BB%98%EF%BC%88%E7%AC%AC-21-%E6%9D%A1%EF%BC%89\"><\/span>6. \u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e\u7d0d\u4ed8\uff08\u7b2c 21 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30c7\u30fc\u30bf\u5dee\u7570\u306b\u3088\u308a\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3057\u305f\u5834\u5408\u3001\u5897\u984d\u8abf\u6574\u5206\u306f 30 \u65e5\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u3001\u6e1b\u984d\u8abf\u6574\u306e\u5834\u5408\u306f\u5f53\u521d\u901a\u77e5\u306b\u8a18\u8f09\u3055\u308c\u305f\u7d0d\u4ed8\u671f\u9650\u304c\u7dad\u6301\u3055\u308c\u307e\u3059\uff08\u7b2c 9 \u9805\u304a\u3088\u3073\u7b2c 10 \u9805\uff09\u3002\u521d\u5e74\u5ea6\u306e\u571f\u5730\u8cc3\u6599\u306f\u571f\u5730\u4f7f\u7528\u958b\u59cb\u65e5\u304b\u3089 30 \u65e5\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u30012 \u5e74\u76ee\u4ee5\u964d\u306e\u671f\u9650\u306f\u7b2c 21 \u6761\u7b2c 3 \u9805 a.2 \u53f7\u306b\u57fa\u3065\u304d\u6c7a\u5b9a\u3055\u308c\u307e\u3059\uff08\u7b2c 3 \u9805 a.3 \u53f7\uff09\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"7-%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E3%80%81%E4%BB%A3%E7%90%86%E7%94%B3%E5%91%8A%E3%81%8A%E3%82%88%E3%81%B3%E4%BB%A3%E7%90%86%E7%B4%8D%E4%BB%98%EF%BC%88%E7%AC%AC-22-%E6%9D%A1%EF%BC%89\"><\/span>7. \u6e90\u6cc9\u5fb4\u53ce\u3001\u4ee3\u7406\u7533\u544a\u304a\u3088\u3073\u4ee3\u7406\u7d0d\u4ed8\uff08\u7b2c 22 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u672c\u653f\u4ee4\u306f\u3001\u5224\u6c7a\u57f7\u884c\u307e\u305f\u306f\u50b5\u52d9\u51e6\u7406\u306e\u305f\u3081\u306e\u62c5\u4fdd\u8cc7\u7523\u58f2\u5374\u3092\u5bfe\u8c61\u30b1\u30fc\u30b9\u3068\u3057\u3066\u8ffd\u52a0\u3057\u3066\u3044\u307e\u3059\uff08\u7b2c 1 \u9805 c \u53f7\uff09\u3002\u6240\u5f97\u652f\u6255\u7d44\u7e54\u30fb\u500b\u4eba\u306f\u3001\u4ef2\u4ecb\u3001\u4fdd\u967a\u4ee3\u7406\u3001\u5b9d\u304f\u3058\u304a\u3088\u3073\u9023\u9396\u8ca9\u58f2\u53d6\u5f15\u304b\u3089\u500b\u4eba\u304c\u5f97\u308b\u6240\u5f97\u3001\u306a\u3089\u3073\u306b\u975e\u5c45\u4f4f\u8005\u500b\u4eba\u306e\u4e8b\u696d\u6240\u5f97\u306b\u3064\u3044\u3066\u3001PIT \u304a\u3088\u3073 VAT \u3092\u6e90\u6cc9\u5fb4\u53ce\u3001\u4ee3\u7406\u7533\u544a\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 2 \u9805 l \u53f7\uff09\u3002\u5f93\u6765\u306f PIT \u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u307f\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"8-%E7%B4%8D%E4%BB%98%E6%9C%9F%E9%99%90%E3%81%8A%E3%82%88%E3%81%B3%E7%B4%8D%E4%BB%98%E7%8C%B6%E4%BA%88%EF%BC%88%E7%AC%AC-25-%E6%9D%A1%EF%BC%89\"><\/span>8. \u7d0d\u4ed8\u671f\u9650\u304a\u3088\u3073\u7d0d\u4ed8\u7336\u4e88\uff08\u7b2c 25 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7336\u4e88\u671f\u9593\u306f\u95a2\u9023\u4e8b\u8c61\u306e\u767a\u751f\u65e5\u304b\u3089\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u81ea\u7136\u707d\u5bb3\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u4e0d\u53ef\u6297\u529b\u306e\u5834\u5408\u306f\u4e8b\u8c61\u767a\u751f\u65e5\u304b\u3089 2 \u5e74\u9593\u3001\u6240\u7ba1\u5f53\u5c40\u306e\u8981\u8acb\u306b\u3088\u308b\u79fb\u8ee2\u306b\u4f34\u3044\u4e8b\u696d\u3092\u505c\u6b62\u3059\u308b\u5834\u5408\u306f\u4e8b\u696d\u505c\u6b62\u3092\u6c42\u3081\u3089\u308c\u305f\u65e5\u304b\u3089 1 \u5e74\u9593\u3067\u3059\uff08\u7b2c 3 \u9805\uff09\u3002\u5f93\u6765\u306f\u5f53\u521d\u306e\u7d0d\u4ed8\u671f\u9650\u304b\u3089\u8a08\u7b97\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u306f\u7336\u4e88\u671f\u9593\u3092\u6700\u5927\u9650\uff08\u5341\u5206\u306b\uff09\u4eab\u53d7\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"9-%E5%BB%B6%E6%BB%9E%E5%88%A9%E6%81%AF%EF%BC%88%E7%AC%AC-26-%E6%9D%A1%EF%BC%89\"><\/span>9. \u5ef6\u6ede\u5229\u606f\uff08\u7b2c 26 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u904e\u53bb\u306b\u514d\u7a0e\u30fb\u6e1b\u7a0e\u3055\u308c\u305f\u7a0e\u984d\u306e\u8ffd\u5fb4\uff1a\u5ef6\u6ede\u5229\u606f\u306f\u3001\u514d\u7a0e\u30fb\u6e1b\u7a0e\u3092\u8a8d\u3081\u308b\u6c7a\u5b9a\u307e\u305f\u306f\u901a\u77e5\u306e\u65e5\u304b\u3089\u5b9f\u969b\u306e\u7d0d\u4ed8\u65e5\u306e\u524d\u65e5\u307e\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\uff08\u7b2c 1 \u9805 b \u53f7\uff09\u3002\u7a0e\u52d9\u8abf\u67fb\u30fb\u691c\u67fb\u5f8c\u306b\u8ffd\u52a0\u3067\u767a\u751f\u3057\u305f\u7a0e\u984d\uff1a\u904e\u7d0d\u7a0e\u984d\u3001\u5ef6\u6ede\u5229\u606f\u304a\u3088\u3073\u7f70\u91d1\u3068\u306e\u76f8\u6bba\u5f8c\u306e\u8ffd\u52a0\u7d0d\u4ed8\u984d\u306b\u5bfe\u3057\u3066\u5ef6\u6ede\u5229\u606f\u3092\u8a08\u7b97\u3057\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306e\u6700\u7d42\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u65e5\u306e\u524d\u65e5\u307e\u3067\u3092\u8a08\u7b97\u671f\u9593\u3068\u3057\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"10-%E7%B4%8D%E7%A8%8E%E7%BE%A9%E5%8B%99%E3%81%AE%E5%B1%A5%E8%A1%8C%EF%BC%88%E7%AC%AC-27-%E6%9D%A1%EF%BC%89\"><\/span>10. \u7d0d\u7a0e\u7fa9\u52d9\u306e\u5c65\u884c\uff08\u7b2c 27 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u6cd5\u7684\u5f62\u614b\u3092\u5909\u66f4\u3057\u305f\u4f01\u696d\u306f\u3001\u5909\u66f4\u524d\u306e\u4f01\u696d\u304c\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u6a29\u5229\u304a\u3088\u3073\u7fa9\u52d9\u3092\u627f\u7d99\u3057\u3001\u3053\u308c\u306b\u306f\u7d0d\u4ed8\u7a0e\u984d\u3001\u672a\u63a7\u9664\u306e\u4ed5\u5165 VAT \u304a\u3088\u3073\u904e\u7d0d\u7a0e\u984d\u304c\u542b\u307e\u308c\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u672a\u5c65\u884c\u7fa9\u52d9\u3092\u901a\u77e5\u3057\u3001\u7a0e\u52d9\u7fa9\u52d9\u3092\u627f\u7d99\u3059\u308b\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u5bfe\u3057\u3066\u7763\u4fc3\u304a\u3088\u3073\u5f37\u5236\u57f7\u884c\u63aa\u7f6e\u3092\u9069\u7528\u3057\u307e\u3059\uff08\u7b2c 4 \u9805\uff09\u3002<\/li>\n<li>\u6d77\u5916\u3078\u306e\u5229\u76ca\u9001\u91d1\uff1a\u4f01\u696d\u306f\u3001\u5229\u76ca\u9001\u91d1\u6642\u70b9\u3067\u672a\u7d0d\u7a0e\u984d\uff08\u7a0e\u52d9\u50b5\u52d9\uff09\u304c\u5b58\u5728\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7d42\u4e86\u3059\u308b\u5834\u5408\u3001\u672a\u5230\u6765\u306e\u7a0e\u984d\u3092\u542b\u3081\u3001\u7a0e\u52d9\u7ba1\u7406\u6cd5\u306b\u57fa\u3065\u304f\u3059\u3079\u3066\u306e\u7fa9\u52d9\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 6 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"11-%E5%87%BA%E5%9B%BD%E4%B8%80%E6%99%82%E5%81%9C%E6%AD%A2%EF%BC%88%E7%AC%AC-28-%E6%9D%A1%EF%BC%89\"><\/span>11. \u51fa\u56fd\u4e00\u6642\u505c\u6b62\uff08\u7b2c 28 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u767b\u9332\u4f4f\u6240\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u7d0d\u7a0e\u8005\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u901a\u77e5\u3092\u767a\u884c\u3057\u305f\u65e5\u304b\u3089 120 \u65e5\u7d4c\u904e\u3057\u3066\u3082 TIN \u306e\u518d\u6709\u52b9\u5316\u307e\u305f\u306f\u7121\u52b9\u5316\u624b\u7d9a\u3092\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u51fa\u56fd\u4e00\u6642\u505c\u6b62\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff08\u7b2c 1 \u9805 c \u53f7\uff09\u3002\u5f93\u6765\u306e\u6761\u4ef6\u306f\u5ef6\u6ede\u7a0e\u50b5\u52d9\u306e\u5b58\u5728\u3067\u3057\u305f\u3002<\/li>\n<li>\u51fa\u56fd\u4e00\u6642\u505c\u6b62\u306e\u6c7a\u5b9a\u3001\u5ef6\u9577\u307e\u305f\u306f\u89e3\u9664\u306e\u6a29\u9650\u306f\u3001\u7a0e\u52d9\u7ba1\u7406\u6a5f\u95a2\u306e\u9577\u304b\u3089\u7a0e\u52d9\u7ba1\u7406\u6a5f\u95a2\u81ea\u4f53\u3078\u5909\u66f4\u3055\u308c\u307e\u3059\u3002\u7ba1\u8f44\u6a5f\u95a2\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u3001\u65b0\u305f\u306a\u7a0e\u52d9\u5f53\u5c40\u304c\u505c\u6b62\u306e\u5ef6\u9577\u307e\u305f\u306f\u89e3\u9664\u3092\u884c\u3046\u6a29\u9650\u3092\u6709\u3057\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u51fa\u56fd\u4e00\u6642\u505c\u6b62\u306f\u3001\u672a\u7d0d\u7a0e\u984d\u304c\u500b\u4eba\u4e8b\u696d\u8005\u30fb\u4e8b\u696d\u4e16\u5e2f\u306b\u3064\u3044\u3066 5,000 \u4e07 VND \u672a\u6e80\u3001\u4f01\u696d\u30fb\u5354\u540c\u7d44\u5408\u306b\u3064\u3044\u3066 5 \u5104 VND \u672a\u6e80\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u89e3\u9664\u3055\u308c\u307e\u3059\u3002\u767b\u9332\u4f4f\u6240\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u7d0d\u7a0e\u8005\u306b\u3064\u3044\u3066\u306f\u3001TIN \u518d\u6709\u52b9\u5316\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3001\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3044\u3001\u7a0e\u50b5\u52d9\u3092\u57fa\u6e96\u984d\u672a\u6e80\u307e\u3067\u6e1b\u984d\u3057\u305f\u5834\u5408\u3001\u307e\u305f\u306f TIN \u304c\u7121\u52b9\u5316\u3055\u308c\u305f\u5834\u5408\u306b\u89e3\u9664\u3055\u308c\u307e\u3059\uff08\u7b2c 5 \u9805 a \u53f7\uff09\u3002\u5f93\u6765\u306f\u3001\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u5c65\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/li>\n<li>\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u76f4\u3061\u306b\u89e3\u9664\u901a\u77e5\u3092\u767a\u884c\u3057\u3001\u51fa\u5165\u56fd\u7ba1\u7406\u5f53\u5c40\u3082\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u901a\u77e5\u3092\u53d7\u9818\u3057\u305f\u6642\u70b9\u3067\u76f4\u3061\u306b\u505c\u6b62\u3092\u89e3\u9664\u3057\u307e\u3059\uff08\u7b2c 5 \u9805 a \u53f7\u304a\u3088\u3073 c \u53f7\uff09\u3002\u5f93\u6765\u306e\u671f\u9650\u306f 24 \u55b6\u696d\u6642\u9593\u3067\u3057\u305f\u3002<\/li>\n<li>\u7a0e\u91d1\u3092\u7d0d\u4ed8\u6e08\u307f\u3067\u3042\u308b\u3082\u306e\u306e\u60c5\u5831\u304c\u307e\u3060\u30b7\u30b9\u30c6\u30e0\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u7d0d\u4ed8\u66f8\u985e\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3057\u305f\u56de\u7b54\u3092\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u7d4c\u7531\u3067\u63d0\u51fa\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u60c5\u5831\u3092\u66f4\u65b0\u3057\u3066\u89e3\u9664\u901a\u77e5\u3092\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\uff08\u7b2c 5 \u9805 b \u53f7\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"12-%E7%A8%8E%E9%82%84%E4%BB%98%EF%BC%88%E7%AC%AC-30-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-31-%E6%9D%A1%EF%BC%89\"><\/span>12. \u7a0e\u9084\u4ed8\uff08\u7b2c 30 \u6761\u304a\u3088\u3073\u7b2c 31 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u9084\u4ed8\u8acb\u6c42\u306e\u3046\u3061\u9ad8\u30ea\u30b9\u30af\u3068\u5224\u5b9a\u3055\u308c\u305f\u90e8\u5206\u306e\u307f\u3092\u9084\u4ed8\u524d\u691c\u67fb\u306e\u5bfe\u8c61\u306b\u5206\u985e\u3067\u304d\u3001\u30ea\u30b9\u30af\u306e\u306a\u3044\u90e8\u5206\u306f\u898f\u5b9a\u306b\u5f93\u3044\u9084\u4ed8\u51e6\u7406\u3055\u308c\u307e\u3059\uff08\u7b2c 30 \u6761\u7b2c 1 \u9805 c \u53f7\uff09\u3002\u9084\u4ed8\u524d\u691c\u67fb\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u691c\u67fb\u7d50\u8ad6\u307e\u305f\u306f\u9055\u53cd\u51e6\u7406\u6c7a\u5b9a\u3092\u767a\u884c\u3057\u305f\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u4ee5\u5185\u306b\u9084\u4ed8\u51e6\u7406\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c 31 \u6761\u7b2c 1 \u9805 b \u53f7\uff09\u3002\u5f93\u6765\u306f\u3001\u5b8c\u5168\u304b\u3064\u6709\u52b9\u306a\u66f8\u985e\u3092\u53d7\u9818\u3057\u3066\u304b\u3089 40 \u65e5\u4ee5\u5185\u3067\u3057\u305f\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"13-%E5%85%8D%E7%A8%8E%E3%81%8A%E3%82%88%E3%81%B3%E6%B8%9B%E7%A8%8E%EF%BC%88%E7%AC%AC-32-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-33-%E6%9D%A1%EF%BC%89\"><\/span>13. \u514d\u7a0e\u304a\u3088\u3073\u6e1b\u7a0e\uff08\u7b2c 32 \u6761\u304a\u3088\u3073\u7b2c 33 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e8b\u696d\u4e16\u5e2f\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306f\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u307e\u305f\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u7d0d\u4ed8\u7a0e\u984d\u304c 50,000 VND \u4ee5\u4e0b\u306e\u5834\u5408\u3001\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\uff08\u7b2c 32 \u6761\u7b2c 2 \u9805 b \u53f7\uff09\u3002\u7d0d\u7a0e\u8005\u306e\u4e8b\u696d\u6240\u3067\u306e\u691c\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u514d\u7a0e\u30fb\u6e1b\u7a0e\u66f8\u985e\u306f\u3001\u691c\u67fb\u7d50\u8ad6\u306e\u767a\u884c\u65e5\u304b\u3089 10 \u55b6\u696d\u65e5\u4ee5\u5185\u306b\u51e6\u7406\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\uff08\u7b2c 33 \u6761\u7b2c 2 \u9805 b \u53f7\uff09\u3001\u5f93\u6765\u306e\u5b8c\u5168\u306a\u66f8\u985e\u53d7\u9818\u65e5\u304b\u3089 40 \u65e5\u4ee5\u5185\u304b\u3089\u77ed\u7e2e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"14-%E7%A8%8E%E5%82%B5%E5%8B%99%E3%81%AE%E5%87%8D%E7%B5%90%E3%81%8A%E3%82%88%E3%81%B3%E5%84%9F%E5%8D%B4%EF%BC%88%E7%AC%AC-34-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-35-%E6%9D%A1%EF%BC%89\"><\/span>14. \u7a0e\u50b5\u52d9\u306e\u51cd\u7d50\u304a\u3088\u3073\u511f\u5374\uff08\u7b2c 34 \u6761\u304a\u3088\u3073\u7b2c 35 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7ba1\u7406\u4e3b\u4f53\u304c\u5f15\u304d\u7d9a\u304d\u6d3b\u52d5\u3057\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u652f\u5e97\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u307e\u305f\u306f\u4e8b\u696d\u62e0\u70b9\u306e\u307f\u304c\u6d3b\u52d5\u3092\u505c\u6b62\u3057\u305f\u5834\u5408\u3001\u7a0e\u50b5\u52d9\u306e\u51cd\u7d50\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff08\u7b2c 34 \u6761\u7b2c 1 \u9805\uff09\u3002\u672c\u653f\u4ee4\u306f\u3001\u571f\u5730\u307e\u305f\u306f\u9271\u7269\u8cc7\u6e90\u306e\u958b\u767a\u30fb\u5229\u7528\u6a29\u304c\u5236\u9650\u3055\u308c\u3001\u6240\u7ba1\u56fd\u5bb6\u6a5f\u95a2\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u7d0d\u7a0e\u8005\u306b\u3064\u3044\u3066\u7a0e\u50b5\u52d9\u306e\u51cd\u7d50\u3092\u8ffd\u52a0\u3057\u3001\u51cd\u7d50\u671f\u9593\u4e2d\u306f\u5ef6\u6ede\u5229\u606f\u3092\u8ab2\u3055\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u7b2c 34 \u6761\u7b2c 2 \u9805\uff09\u3002\u51cd\u7d50\u671f\u9593\u306f\u7a0e\u50b5\u52d9\u51cd\u7d50\u6c7a\u5b9a\u306e\u767a\u884c\u65e5\u304b\u3089\u8a08\u7b97\u3055\u308c\u307e\u3059\uff08\u7b2c 34 \u6761\u7b2c 3 \u9805\uff09\u3002\u7a0e\u50b5\u52d9\u511f\u5374\u66f8\u985e\u306e\u51e6\u7406\u671f\u9593\u306f\u3001\u5b8c\u5168\u306a\u66f8\u985e\u53d7\u9818\u65e5\u304b\u3089 60 \u65e5\u3067\u306f\u306a\u304f 30 \u65e5\u306b\u77ed\u7e2e\u3055\u308c\u307e\u3059\uff08\u7b2c 35 \u6761\u7b2c 5 \u9805 b \u53f7\uff09\u3002\u307e\u305f\u3001\u7701\u30fb\u5e02\u7a0e\u52d9\u5f53\u5c40\u306e\u9577\u3001\u5927\u4f01\u696d\u7a0e\u52d9\u652f\u5c40\u9577\u304a\u3088\u3073\u96fb\u5b50\u5546\u53d6\u5f15\u7a0e\u52d9\u652f\u5c40\u9577\u306b\u3082\u7a0e\u50b5\u52d9\u3092\u511f\u5374\u3059\u308b\u6a29\u9650\u304c\u4ed8\u4e0e\u3055\u308c\u307e\u3059\uff08\u7b2c 35 \u6761\u7b2c 4 \u9805 b \u53f7\uff09\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"15-%E7%A8%8E%E9%A1%8D%E6%9F%BB%E5%AE%9A%EF%BC%88%E7%AC%AC-36-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-37-%E6%9D%A1%EF%BC%89\"><\/span>15. \u7a0e\u984d\u67fb\u5b9a\uff08\u7b2c 36 \u6761\u304a\u3088\u3073\u7b2c 37 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7a0e\u984d\u67fb\u5b9a\u306e\u8ffd\u52a0\u6839\u62e0\u306b\u306f\u3001\u6240\u7ba1\u5f53\u5c40\u304c\u63d0\u4f9b\u307e\u305f\u306f\u516c\u8868\u3057\u305f\u60c5\u5831\u30fb\u30c7\u30fc\u30bf\uff08\u7b2c 36 \u6761\u7b2c 1 \u9805 b \u53f7\uff09\u3001\u5229\u76ca\u7387\uff08\u540c\u9805 e \u53f7\uff09\u3001\u304a\u3088\u3073\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u3064\u3044\u3066\u7701\u7d1a\u4eba\u6c11\u59d4\u54e1\u4f1a\u30fb\u4eba\u6c11\u8a55\u8b70\u4f1a\u304c\u5b9a\u3081\u308b\u4fa1\u683c\uff08\u540c\u9805 d \u53f7\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u65b0\u305f\u306a\u7d44\u7e54\u4f53\u5236\u306e\u4e0b\u3067\u306f\u3001\u7a0e\u984d\u67fb\u5b9a\u6a29\u9650\u306f\u7a0e\u52d9\u5c40\u3001\u5927\u4f01\u696d\u7a0e\u52d9\u652f\u5c40\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u7a0e\u52d9\u652f\u5c40\u3001\u7701\u30fb\u5e02\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u5730\u57df\u7a0e\u52d9\u7f72\u306b\u4ed8\u4e0e\u3055\u308c\u307e\u3059\uff08\u7b2c 37 \u6761\u7b2c 1 \u9805\uff09\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"16-%E9%9B%BB%E5%AD%90%E5%95%86%E5%8F%96%E5%BC%95%E3%81%8A%E3%82%88%E3%81%B3%E3%83%87%E3%82%B8%E3%82%BF%E3%83%AB%E3%83%97%E3%83%A9%E3%83%83%E3%83%88%E3%83%95%E3%82%A9%E3%83%BC%E3%83%A0%EF%BC%88%E7%AC%AC-40-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-46-%E6%9D%A1%EF%BC%89%EF%BC%9A%E6%9C%80%E3%82%82%E9%87%8D%E8%A6%81%E3%81%AA%E5%A4%89%E6%9B%B4%E5%88%86%E9%87%8E%E3%81%AE%E4%B8%80%E3%81%A4\"><\/span>16. \u96fb\u5b50\u5546\u53d6\u5f15\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08\u7b2c 40 \u6761\u304b\u3089\u7b2c 46 \u6761\uff09\uff1a\u6700\u3082\u91cd\u8981\u306a\u5909\u66f4\u5206\u91ce\u306e\u4e00\u3064<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u5916\u56fd\u4f9b\u7d66\u8005\uff08\u7b2c 40 \u6761\uff09\uff1a\u5b9a\u7fa9\u306b\u306f\u3001\u6d77\u5916\u306e\u96fb\u5b50\u5546\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u904b\u55b6\u8005\u3082\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u6e90\u6cc9\u53ce\u76ca\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u7d44\u7e54\u307e\u305f\u306f\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u904b\u55b6\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u767b\u9332\u306f\u4e0d\u8981\u3067\u3059\u3002\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u306f\u6708\u6b21\u3067\u3001\u4e0d\u5b9a\u671f\u306e\u4e8b\u696d\u6d3b\u52d5\u306f\u53d6\u5f15\u3054\u3068\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5916\u56fd\u4f9b\u7d66\u8005\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u6e90\u6cc9\u53ce\u76ca\u306b\u95a2\u3059\u308b\u5165\u91d1\u53e3\u5ea7\u60c5\u5831\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002VAT \u306f VAT \u6cd5\u4ee4\u3001CIT \u306f CIT \u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<li>\u6ce8\u6587\u30fb\u6c7a\u6e08\u6a5f\u80fd\u3092\u6301\u305f\u306a\u3044\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u4e8b\u696d\u3092\u884c\u3046\u975e\u5c45\u4f4f\u8005\u500b\u4eba\uff08\u7b2c 42 \u6761\uff09\uff1a\u767b\u9332\u6e08\u307f\u306e\u6b63\u5f0f\u306a\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u3092\u4f7f\u7528\u3057\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u306b\u3088\u308b\u521d\u56de\u7a0e\u52d9\u767b\u9332\u3068\u540c\u6642\u306b\u96fb\u5b50\u7a0e\u52d9\u53d6\u5f15\u767b\u9332\u3092\u884c\u3044\u307e\u3059\uff08\u7b2c 1 \u9805 a \u53f7\uff09\u3002\u7a0e\u52d9\u7533\u544a\u306f\u53d6\u5f15\u3054\u3068\u306b\u884c\u3044\u3001\u96fb\u5b50\u7684\u306b\u7d0d\u4ed8\u3057\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3001\u4ee3\u7406\u7533\u544a\u304a\u3088\u3073\u4ee3\u7406\u7d0d\u4ed8\uff08\u7b2c 43 \u6761\uff09\uff1a\u56fd\u5185\u5916\u3092\u554f\u308f\u305a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u6ce8\u6587\u30fb\u6c7a\u6e08\u6a5f\u80fd\u3092\u6709\u3059\u308b\u96fb\u5b50\u5546\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u904b\u55b6\u8005\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u53ce\u76ca\u304c\u767a\u751f\u3059\u308b\u5404\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5916\u56fd\u4f9b\u7d66\u8005\u306b\u4ee3\u308f\u308a VAT \u304a\u3088\u3073 CIT \u3092\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u3059\u3067\u306b\u4ee3\u7406\u3067\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u3092\u884c\u3063\u305f\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u4e8b\u696d\u7d44\u7e54\u306f\u3001\u4e8c\u91cd\u6e90\u6cc9\u5fb4\u53ce\u3092\u9632\u3050\u305f\u3081\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u96fb\u5b50\u7684\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u77e5\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u8005\u306e TIN\u3001\u53d6\u5f15\u307e\u305f\u306f\u6ce8\u6587\u30b3\u30fc\u30c9\u3001\u53d6\u5f15\u91d1\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304a\u3088\u3073\u58f2\u4e3b\u60c5\u5831\u3092\u542b\u3081\u307e\u3059\u3002\u5f53\u4e8b\u8005\u306f\u8a3c\u6191\u3092\u4fdd\u5b58\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u8acb\u306b\u5fdc\u3058\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u306e\u6642\u671f\u304a\u3088\u3073\u7b97\u5b9a\u57fa\u790e\uff08\u7b2c 44 \u6761\uff09\uff1a\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u7d44\u7e54\u306f\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u904b\u55b6\u8005\u306f\u53d6\u5f15\u304c\u6210\u529f\u3057\u305f\u3068\u78ba\u8a8d\u3055\u308c\u3001\u6c7a\u6e08\u304c\u627f\u8a8d\u3055\u308c\u305f\u6642\u70b9\u3067\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\u3002\u53d6\u5f15\u304c\u7269\u54c1\u304b\u30b5\u30fc\u30d3\u30b9\u304b\u5224\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u3001VAT\u3001CIT \u304a\u3088\u3073 PIT \u6cd5\u4ee4\u3067\u5b9a\u3081\u308b\u6700\u3082\u9ad8\u3044\u5272\u5408\u3092\u9069\u7528\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\uff08\u7b2c 1 \u9805\uff09\u3002<\/li>\n<li>\u4ee3\u7406\u767b\u9332\u3001\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\uff08\u7b2c 45 \u6761\uff09\uff1a\u56fd\u5185\u5916\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u904b\u55b6\u8005\u306f\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3044\u3001TIN \u304a\u3088\u3073\u96fb\u5b50\u7a0e\u52d9\u53d6\u5f15\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u4f7f\u7528\u3057\u3066\u4ee3\u7406\u7533\u544a\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u53d6\u6d88\u53d6\u5f15\u307e\u305f\u306f\u8fd4\u54c1\u306b\u95a2\u3057\u3066\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u306f\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u7d44\u7e54\u306f\u53d6\u5f15\u3054\u3068\u306b\u7533\u544a\u3057\u307e\u3059\u304c\u30011 \u304b\u6708\u306b\u8907\u6570\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306f\u6708\u6b21\u7533\u544a\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u8cac\u4efb\uff08\u7b2c 46 \u6761\uff09\uff1a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u904b\u55b6\u8005\u306f\u3001\u96fb\u5b50\u7a0e\u52d9\u53d6\u5f15\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u7ba1\u7406\u3057\u3001\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53d6\u6d88\u53d6\u5f15\u307e\u305f\u306f\u8fd4\u54c1\u306b\u95a2\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u3092\u901f\u3084\u304b\u306b\u8fd4\u91d1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5916\u56fd\u4f9b\u7d66\u8005\u306f\u3001\u307e\u3060\u6e90\u6cc9\u5fb4\u53ce\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u53ce\u76ca\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u81ea\u3089\u7a0e\u52d9\u767b\u9332\u3001\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"17-%E7%B4%8D%E7%A8%8E%E8%80%85%E5%90%91%E3%81%91%E5%84%AA%E9%81%87%E5%88%B6%E5%BA%A6%EF%BC%88%E7%AC%AC-48-%E6%9D%A1%EF%BC%89%EF%BC%9A%E5%85%A8%E9%9D%A2%E7%9A%84%E3%81%AA%E6%96%B0%E8%A6%8F%E5%AE%9A\"><\/span>17. \u7d0d\u7a0e\u8005\u5411\u3051\u512a\u9047\u5236\u5ea6\uff08\u7b2c 48 \u6761\uff09\uff1a\u5168\u9762\u7684\u306a\u65b0\u898f\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7b2c 48 \u6761\u306f\u30012025 \u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u7b2c 31 \u6761\u3092\u8a73\u7d30\u306b\u65bd\u884c\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u512a\u9047\u63aa\u7f6e\u306b\u306f\u3001\u7a0e\u52d9\u884c\u653f\u624b\u7d9a\u306e\u81ea\u52d5\u5316\u3001\u66f8\u985e\u51e6\u7406\u671f\u9593\u306e\u77ed\u7e2e\u3001\u9060\u9694\u691c\u67fb\u30fb\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u652f\u63f4\u304a\u3088\u3073\u30ea\u30b9\u30af\u8b66\u544a\u3001\u306a\u3089\u3073\u306b\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3092\u6709\u3059\u308b\u7d0d\u7a0e\u8005\u3078\u306e\u512a\u5148\u5bfe\u5fdc\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u9069\u683c\u6027\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30ea\u30b9\u30af\u6c34\u6e96\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u63a5\u7d9a\u30fb\u5171\u6709\u5ea6\u3001\u5185\u90e8\u7d71\u5236\u5236\u5ea6\u304a\u3088\u3073\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u95a2\u9023\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u8a8d\u5b9a\u3001\u5ef6\u9577\u3001\u4e00\u6642\u505c\u6b62\u3001\u53d6\u6d88\u3057\u304a\u3088\u3073\u518d\u8a8d\u5b9a\u306f\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u81ea\u52d5\u7684\u306b\u5b9f\u65bd\u3055\u308c\u3001\u6bce\u5e74\u898b\u76f4\u3055\u308c\u307e\u3059\u3002\u56fd\u969b\u5354\u5b9a\u306b\u57fa\u3065\u304d\u3001\u7a0e\u95a2\u5206\u91ce\u306e\u8a8d\u5b9a\u4e8b\u696d\u8005\u306e\u76f8\u4e92\u627f\u8a8d\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"18-%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%8A%E3%82%88%E3%81%B3%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E9%9A%9C%E5%AE%B3%E6%99%82%E3%81%AE%E7%B4%8D%E7%A8%8E%E8%80%85%E4%BF%9D%E8%AD%B7%EF%BC%88%E7%AC%AC-50-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-54-%E6%9D%A1%EF%BC%89\"><\/span>18. \u96fb\u5b50\u53d6\u5f15\u304a\u3088\u3073\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u6642\u306e\u7d0d\u7a0e\u8005\u4fdd\u8b77\uff08\u7b2c 50 \u6761\u304a\u3088\u3073\u7b2c 54 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u672c\u653f\u4ee4\u306f\u3001\u6280\u8853\u6d3b\u7528\u3001\u30c7\u30fc\u30bf\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u7ae0\uff08\u7b2c 49 \u6761\u304b\u3089\u7b2c 56 \u6761\uff09\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u898f\u5b9a\u306b\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u304c\u3067\u304d\u306a\u3044\u7279\u5225\u306a\u4e8b\u60c5\u306b\u3042\u308b\u8005\u306e\u7a0e\u52d9\u884c\u653f\u624b\u7d9a\u3092\u884c\u3046\u6a29\u5229\u306e\u4fdd\u969c\uff08\u7b2c 50 \u6761\u7b2c 1 \u9805\uff09\u3001\u96fb\u5b50\u66f8\u985e\u30fb\u8a3c\u6191\u306e\u6cd5\u7684\u6709\u52b9\u6027\u306e\u627f\u8a8d\u304a\u3088\u3073\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u53d6\u5f15\u7d50\u679c\u78ba\u8a8d\u8cac\u4efb\uff08\u540c\u6761\u7b2c 5 \u9805\uff09\u3001\u7d0d\u7a0e\u8005\u306b\u3088\u308b\u96fb\u5b50 ID \u306e\u5229\u7528\u306a\u3089\u3073\u306b\u56fd\u5bb6\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u30dd\u30fc\u30bf\u30eb\u3001\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3001T-VAN \u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304a\u3088\u3073\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3092\u901a\u3058\u305f\u53d6\u5f15\uff08\u540c\u6761\u7b2c 6 \u9805\u304a\u3088\u3073\u7b2c 9 \u9805\uff09\u3001\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u95a2\u9023\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u306b\u3088\u308a\u7a0e\u52d9\u7fa9\u52d9\u306e\u5c65\u884c\u306b\u5f71\u97ff\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u6280\u8853\u7684\u969c\u5bb3\u5bfe\u5fdc\u306e\u4ed5\u7d44\u307f\uff08\u7b2c 54 \u6761\u7b2c 3 \u9805\u304a\u3088\u3073\u7b2c 4 \u9805\uff09\u3001\u306a\u3089\u3073\u306b\u6280\u8853\u30fb\u30c7\u30fc\u30bf\u30a8\u30e9\u30fc\u306b\u3088\u308a\u30b7\u30b9\u30c6\u30e0\u304c\u8aa4\u3063\u305f\u901a\u77e5\u307e\u305f\u306f\u6c7a\u5b9a\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306b\u7d0d\u7a0e\u8005\u306e\u9069\u6cd5\u306a\u6a29\u5229\u30fb\u5229\u76ca\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u51e6\u7406\u539f\u5247\uff08\u540c\u6761\u7b2c 6 \u9805\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"19-%E9%96%A2%E4%BF%82%E8%80%85%E3%81%AE%E6%A8%A9%E5%88%A9%E3%81%8A%E3%82%88%E3%81%B3%E7%BE%A9%E5%8B%99%EF%BC%88%E7%AC%AC-57-%E6%9D%A1%E3%80%81%E7%AC%AC-60-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-61-%E6%9D%A1%EF%BC%89\"><\/span>19. \u95a2\u4fc2\u8005\u306e\u6a29\u5229\u304a\u3088\u3073\u7fa9\u52d9\uff08\u7b2c 57 \u6761\u3001\u7b2c 60 \u6761\u304a\u3088\u3073\u7b2c 61 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u7a0e\u52d9\u8077\u54e1\u306f\u3001\u7a0e\u52d9\u653f\u7b56\u306b\u3064\u3044\u3066\u4e00\u8cab\u3057\u305f\u6848\u5185\u3092\u884c\u3044\u3001\u6cd5\u4ee4\u306b\u5b9a\u3081\u306e\u306a\u3044\u624b\u7d9a\u3001\u6761\u4ef6\u307e\u305f\u306f\u7fa9\u52d9\u3092\u8ab2\u3057\u3066\u306f\u306a\u3089\u305a\u3001\u7d0d\u7a0e\u8005\u60c5\u5831\u3092\u79d8\u5bc6\u3068\u3057\u3066\u4fdd\u6301\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u7b97\u5b9a\u306b\u95a2\u3057\u3066\u4e0d\u4fbf\u3084\u5acc\u304c\u3089\u305b\u3092\u751f\u3058\u3055\u305b\u305f\u308a\u3001\u9055\u6cd5\u306b\u4ecb\u5165\u3057\u305f\u308a\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 57 \u6761\u7b2c 2 \u9805 c \u53f7\u3001d \u53f7\u304a\u3088\u3073 dd \u53f7\uff09\u3002<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3001\u4ee3\u7406\u7533\u544a\u304a\u3088\u3073\u4ee3\u7406\u7d0d\u4ed8\u3092\u884c\u3046\u7d44\u7e54\u30fb\u500b\u4eba\u306f\u3001\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u30fb\u4ee3\u7406\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u306e\u8a73\u7d30\u60c5\u5831\u304a\u3088\u3073\u7d0d\u7a0e\u8a3c\u6191\u3092\u7a0e\u52d9\u5f53\u5c40\u3078\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 60 \u6761\u7b2c 2 \u9805\uff09\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306e PIT \u78ba\u5b9a\u7533\u544a\u304a\u3088\u3073\u9084\u4ed8\u624b\u7d9a\u304c\u5186\u6ed1\u5316\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u9280\u884c\u3001\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304a\u3088\u3073\u6c7a\u6e08\u4ef2\u4ecb\u4e8b\u696d\u8005\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u53e3\u5ea7\u958b\u8a2d\u652f\u5e97\u306b\u95a2\u3059\u308b\u60c5\u5831\u3082\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 61 \u6761\u7b2c 7 \u9805 a.1 \u53f7\uff09\u3002\u7a0e\u984d\u306e\u9001\u91d1\u9045\u5ef6\u3001\u4e0d\u8db3\u307e\u305f\u306f\u56fd\u5bb6\u4e88\u7b97\u3078\u306e\u8a08\u4e0a\u9045\u5ef6\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5229\u606f\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u540c\u6761\u7b2c 1 \u9805 a.3 \u53f7\uff09\u3002\u307e\u305f\u3001\u60c5\u5831\u304c\u7a0e\u52d9\u7ba1\u7406\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u5230\u9054\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u7a0e\u8005\u306e\u50b5\u52d9\u3068\u76f8\u6bba\u3057\u305f\u5f8c\u306f\u3001\u9001\u91d1\u6307\u56f3\u306e\u53d6\u6d88\u3057\u307e\u305f\u306f\u7d0d\u4ed8\u6e08\u7a0e\u984d\u306e\u8fd4\u91d1\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u540c\u9805 b.2 \u53f7\uff09\u3002\u3055\u3089\u306b\u3001\u96fb\u5b50\u7d0d\u7a0e\u8a3c\u6191\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u7a0e\u52d9\u5f53\u5c40\u3078\u9001\u4fe1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u540c\u6761\u7b2c 2 \u9805 b \u53f7\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"20-%E7%A8%8E%E5%82%B5%E5%8B%99%E3%81%AE%E5%BC%B7%E5%88%B6%E5%9F%B7%E8%A1%8C%EF%BC%88%E7%AC%AC-65-%E6%9D%A1%E3%81%8B%E3%82%89%E7%AC%AC-73-%E6%9D%A1%EF%BC%89\"><\/span>20. \u7a0e\u50b5\u52d9\u306e\u5f37\u5236\u57f7\u884c\uff08\u7b2c 65 \u6761\u304b\u3089\u7b2c 73 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u4e00\u822c\u898f\u5b9a\uff08\u7b2c 65 \u6761\uff09\uff1a\u767b\u9332\u4f4f\u6240\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u7a0e\u50b5\u52d9\u304c 300 \u4e07 VND \u672a\u6e80\u306e\u7d44\u7e54\u3001\u307e\u305f\u306f 100 \u4e07 VND \u672a\u6e80\u306e\u4e8b\u696d\u4e16\u5e2f\u30fb\u500b\u4eba\u306b\u306f\u5f37\u5236\u57f7\u884c\u63aa\u7f6e\u3092\u9069\u7528\u3057\u307e\u305b\u3093\uff08\u7b2c 3 \u9805 b \u53f7\uff09\u3002\u5f37\u5236\u57f7\u884c\u6c7a\u5b9a\u306f\u7f72\u540d\u65e5\u304b\u3089\u52b9\u529b\u3092\u6709\u3057\u3001\u5bfe\u8c61\u50b5\u52d9\u304c\u5168\u984d\u7d0d\u4ed8\u3055\u308c\u305f\u6642\u70b9\u3067\u52b9\u529b\u3092\u5931\u3044\u307e\u3059\uff08\u7b2c 4 \u9805 c \u53f7\u304a\u3088\u3073 d \u53f7\uff09\u3002\u5f93\u6765\u306e 30 \u65e5\u307e\u305f\u306f 1 \u5e74\u3068\u3044\u3046\u6709\u52b9\u671f\u9593\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u3002\u526f\u8cac\u4efb\u8005\u306b\u3082\u5f37\u5236\u57f7\u884c\u6c7a\u5b9a\u306e\u767a\u884c\u3092\u59d4\u4efb\u3067\u304d\u307e\u3059\uff08\u7b2c 6 \u9805 b \u53f7\uff09\u3002<\/li>\n<li>\u8cc7\u91d1\u5f15\u843d\u3057\u304a\u3088\u3073\u53e3\u5ea7\u51cd\u7d50\uff08\u7b2c 66 \u6761\uff09\uff1a\u96c6\u5408\u4f4f\u5b85\u7dad\u6301\u7ba1\u7406\u8cbb\u3092\u53d7\u3051\u5165\u308c\u308b\u53e3\u5ea7\u3001\u4e0d\u826f\u50b5\u6a29\u306e\u62c5\u4fdd\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u53e3\u5ea7\u3001\u77f3\u6cb9\u4fa1\u683c\u5b89\u5b9a\u57fa\u91d1\u53e3\u5ea7\u306a\u3069\u3001\u5f37\u5236\u57f7\u884c\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53e3\u5ea7\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\uff08\u7b2c 2 \u9805\uff09\u3002\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u65b0\u305f\u306b\u628a\u63e1\u3057\u305f\u53e3\u5ea7\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u306e\u5f37\u5236\u57f7\u884c\u6c7a\u5b9a\u3092\u767a\u884c\u3067\u304d\u307e\u3059\uff08\u7b2c 4 \u9805 c \u53f7\uff09\u3002\u4e00\u3064\u306e\u6c7a\u5b9a\u3067\u53e3\u5ea7\u51cd\u7d50\u3068\u8cc7\u91d1\u5f15\u843d\u3057\u306e\u53cc\u65b9\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4fe1\u7528\u6a5f\u95a2\u306f\u76f4\u3061\u306b\u53e3\u5ea7\u3092\u51cd\u7d50\u3057\u3001\u6b8b\u9ad8\u3092\u5831\u544a\u3057\u305f\u3046\u3048\u3067\u3001\u5fb4\u53ce\u547d\u4ee4\u306b\u5f93\u3044\u5f53\u65e5\u307e\u305f\u306f\u7fcc\u55b6\u696d\u65e5\u306b\u8cc7\u91d1\u3092\u9001\u91d1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u624b\u7d9a\u5168\u4f53\u306f\u96fb\u5b50\u7684\u306b\u884c\u308f\u308c\u307e\u3059\uff08\u7b2c 5 \u9805\uff09\u3002<\/li>\n<li>\u7d66\u4e0e\u304b\u3089\u306e\u63a7\u9664\uff08\u7b2c 67 \u6761\uff09\uff1a\u5e74\u91d1\u307e\u305f\u306f\u52b4\u50cd\u80fd\u529b\u55aa\u5931\u624b\u5f53\u3092\u53d7\u7d66\u3059\u308b\u8005\u306b\u306f\u3001\u63a7\u9664\u306b\u3088\u308b\u5f37\u5236\u57f7\u884c\u3092\u9069\u7528\u3057\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u52b4\u50cd\u8005\u306e\u96c7\u7528\u5951\u7d04\u671f\u9593\u306f\u3001\u5f93\u6765\u306e 6 \u304b\u6708\u4ee5\u4e0a\u304b\u3089 3 \u304b\u6708\u4ee5\u4e0a\u3078\u5909\u66f4\u3055\u308c\u307e\u3059\uff08\u7b2c 1 \u9805 b \u53f7\uff09\u3002<\/li>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u4f7f\u7528\u505c\u6b62\uff08\u7b2c 69 \u6761\uff09\uff1a\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u5f37\u5236\u57f7\u884c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d0d\u7a0e\u8005\u304c\u53d6\u5f15\u3054\u3068\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3055\u308c\u305f\u7dcf\u652f\u6255\u984d\u306e 18%\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b 1 \u53e3\u5ea7\u3092\u767b\u9332\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u5f15\u843d\u3057\u304a\u3088\u3073\u53e3\u5ea7\u51cd\u7d50\u306e\u5f37\u5236\u57f7\u884c\u3092\u6700\u9577 10 \u55b6\u696d\u65e5\u3001\u4e00\u6642\u505c\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u505c\u6b62\u984d\u306f\u4f7f\u7528\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7dcf\u652f\u6255\u984d\u306b\u76f8\u5f53\u3057\u307e\u3059\uff08\u7b2c 4 \u9805\uff09\u3002\u652f\u5e97\u307e\u305f\u306f\u4e8b\u696d\u62e0\u70b9\u3067\u5f37\u5236\u57f7\u884c\u3092\u5b9f\u65bd\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u672c\u5e97\u306b\u304a\u3051\u308b\u5f37\u5236\u57f7\u884c\u306b\u3064\u3044\u3066\u3082\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u7b2c 6 \u9805\uff09\u3002<\/li>\n<li>\u7b2c\u4e09\u8005\uff08\u7b2c 70 \u6761\uff09\uff1a\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u7b2c\u4e09\u8005\u304c\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u50b5\u52d9\u3092\u8ca0\u3046\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u8005\u306e\u91d1\u92ad\u30fb\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3059\u308b\u5341\u5206\u306a\u6839\u62e0\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u5148\u884c\u3059\u308b\u5f37\u5236\u57f7\u884c\u63aa\u7f6e\u3092\u5f85\u305f\u305a\u76f4\u3061\u306b\u672c\u63aa\u7f6e\u3092\u9069\u7528\u3067\u304d\u307e\u3059\uff08\u7b2c 1 \u9805\uff09\u3002\u4ee3\u7406\u7d0d\u4ed8\u307e\u305f\u306f\u8cc7\u7523\u79fb\u8ee2\u3092\u884c\u308f\u306a\u3044\u7b2c\u4e09\u8005\u306b\u306f\u884c\u653f\u7f70\u304c\u79d1\u3055\u308c\u307e\u3059\uff08\u7b2c 5 \u9805 c \u53f7\uff09\u3002\u73fe\u91d1\u4ee5\u5916\u306e\u8cc7\u7523\u307e\u305f\u306f\u671f\u9650\u5230\u6765\u6e08\u307f\u50b5\u6a29\u306f\u3001\u5dee\u62bc\u3048\u304a\u3088\u3073\u7af6\u58f2\u624b\u7d9a\u306b\u3088\u308a\u51e6\u7406\u3057\u307e\u3059\uff08\u7b2c 4 \u9805 b \u53f7\uff09\u3002<\/li>\n<li>\u8cc7\u7523\u306e\u5dee\u62bc\u3048\u304a\u3088\u3073\u7af6\u58f2\uff08\u7b2c 71 \u6761\uff09\uff1a\u5341\u5206\u306a\u6839\u62e0\u304a\u3088\u3073\u8cc7\u7523\u306b\u95a2\u3059\u308b\u9069\u6cd5\u306a\u60c5\u5831\u304c\u3042\u308b\u5834\u5408\u3001\u672c\u63aa\u7f6e\u3092\u76f4\u3061\u306b\u9069\u7528\u3067\u304d\u307e\u3059\uff08\u7b2c 1 \u9805\uff09\u3002\u7a0e\u52d9\u5f53\u5c40\u304c\u78ba\u8a8d\u3092\u884c\u3044\u3001\u30b3\u30df\u30e5\u30fc\u30f3\u7d1a\u304a\u3088\u3073\u7701\u7d1a\u4eba\u6c11\u59d4\u54e1\u4f1a\u304c\u5dee\u62bc\u3048\u30fb\u7af6\u58f2\u3092\u5b9f\u65bd\u3057\u307e\u3059\uff08\u7b2c 4 \u9805\u304a\u3088\u3073\u7b2c 5 \u9805\uff09\u3002\u58f2\u5374\u4ee3\u91d1\u306f\u3001\u672a\u7d0d\u7a0e\u50b5\u52d9\u3088\u308a\u5148\u306b\u5f37\u5236\u57f7\u884c\u8cbb\u7528\u306e\u652f\u6255\u3044\u306b\u5145\u5f53\u3055\u308c\u307e\u3059\uff08\u7b2c 7 \u9805 b \u53f7\uff09\u3002<\/li>\n<li>\u7834\u7523\u624b\u7d9a\u958b\u59cb\u306e\u7533\u7acb\u3066\uff08\u7b2c 72 \u6761\uff09\uff1a\u65b0\u305f\u306a\u63aa\u7f6e\u3002\u901a\u77e5\u65e5\u304b\u3089 3 \u5e74\u3092\u8d85\u3048\u3066\u767b\u9332\u4f4f\u6240\u3067\u4e8b\u696d\u3092\u884c\u308f\u305a\u3001TIN \u306e\u518d\u6709\u52b9\u5316\u307e\u305f\u306f\u7121\u52b9\u5316\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4f01\u696d\u30fb\u5354\u540c\u7d44\u5408\u3001\u307e\u305f\u306f 3 \u5e74\u4ee5\u4e0a\u5f37\u5236\u57f7\u884c\u3092\u53d7\u3051\u3066\u3082\u50b5\u6a29\u56de\u53ce\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u4f01\u696d\u30fb\u5354\u540c\u7d44\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u8a31\u8a8d\u53ef\u306e\u53d6\u6d88\u3057\uff08\u7b2c 73 \u6761\u7b2c 1 \u9805\uff09\uff1a\u7834\u7523\u7533\u7acb\u3066\u3092\u884c\u3063\u305f\u4f01\u696d\u30fb\u5354\u540c\u7d44\u5408\u3092\u9664\u304d 3 \u5e74\u4ee5\u4e0a\u5f37\u5236\u57f7\u884c\u3092\u884c\u3063\u3066\u3082\u50b5\u6a29\u56de\u53ce\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u96fb\u5b50\u5546\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u4e8b\u696d\u767b\u9332\u3057\u3066\u3044\u308b\u5916\u56fd\u7d44\u7e54\u30fb\u500b\u4eba\u3001\u306a\u3089\u3073\u306b\u88c1\u5224\u6240\u304c\u7834\u7523\u7533\u7acb\u66f8\u3092\u8fd4\u623b\u307e\u305f\u306f\u7834\u7523\u624b\u7d9a\u958b\u59cb\u3092\u62d2\u5426\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"21-%E6%96%BD%E8%A1%8C%E3%81%8A%E3%82%88%E3%81%B3%E5%89%8A%E9%99%A4%E3%81%95%E3%82%8C%E3%81%9F%E8%A6%8F%E5%AE%9A%EF%BC%88%E7%AC%AC-74-%E6%9D%A1%E3%81%8A%E3%82%88%E3%81%B3%E7%AC%AC-75-%E6%9D%A1%EF%BC%89\"><\/span>21. \u65bd\u884c\u304a\u3088\u3073\u524a\u9664\u3055\u308c\u305f\u898f\u5b9a\uff08\u7b2c 74 \u6761\u304a\u3088\u3073\u7b2c 75 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2026 \u5e74 7 \u6708 1 \u65e5\u304b\u3089\u3001\u672c\u653f\u4ee4\u306f\u653f\u4ee4\u7b2c 126\/2020\/ND-CP \u53f7\u3001\u7b2c 91\/2022\/ND-CP \u53f7\u3001\u7b2c 373\/2025\/ND-CP \u53f7\u3001\u7b2c 49\/2025\/ND-CP \u53f7\u304a\u3088\u3073\u7b2c 117\/2025\/ND-CP \u53f7\u3092\u5168\u9762\u7684\u306b\u7f6e\u304d\u63db\u3048\u307e\u3059\uff08\u7b2c 74 \u6761\uff09\u3002\u307e\u305f\u3001\u672c\u653f\u4ee4\u306f 10 \u7fa4\u306e\u898f\u5b9a\u3092\u524a\u9664\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u306b\u7279\u306b\u95a2\u4fc2\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u6c7a\u8b70\u7b2c 68-NQ\/TW \u53f7\u306b\u57fa\u3065\u304f\u5b9a\u984d\u8ab2\u7a0e\u5ec3\u6b62\u65b9\u91dd\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u5b9a\u984d\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u5168\u898f\u5b9a\u3001\u6c7a\u8b70\u7b2c 198\/2025\/QH15 \u53f7\u306b\u3088\u308a 2026 \u5e74 1 \u6708 1 \u65e5\u304b\u3089\u5fb4\u53ce\u5ec3\u6b62\u3068\u306a\u3063\u305f\u4e8b\u696d\u8a31\u53ef\u7a0e\u306b\u95a2\u3059\u308b\u5168\u898f\u5b9a\u3001\u8ffd\u52a0\u7d0d\u4ed8 PIT \u304c 50,000 VND \u4ee5\u4e0b\u306e\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u514d\u9664\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u6d3b\u52d5\u5411\u3051\u306e\u500b\u5225\u6e90\u6cc9\u5fb4\u53ce\u8a3c\u6191\u3001\u5e74\u91d1\u30fb\u52b4\u50cd\u80fd\u529b\u55aa\u5931\u624b\u5f53\u304b\u3089\u306e\u63a7\u9664\u306b\u3088\u308b\u5f37\u5236\u57f7\u884c\u3001\u304a\u3088\u3073\u6c34\u9762\u4f7f\u7528\u6599\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%A1-%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E6%8E%A8%E5%A5%A8%E4%BA%8B%E9%A0%85\"><\/span>\ud83d\udca1 \u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u30ab\u30ec\u30f3\u30c0\u30fc\u3092\u898b\u76f4\u3059\uff1a\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u5e74\u6b21\u4f1a\u8a08\u671f\u9593\u306b\u57fa\u3065\u304d\u6c7a\u5b9a\u3055\u308c\u3001\u53d6\u5f15\u3054\u3068\u306e\u7533\u544a\u671f\u9650\u306f\u7d0d\u7a0e\u7fa9\u52d9\u767a\u751f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4ee3\u66ff TIN \u306e\u767b\u9332\u671f\u9650\u306f\u30b1\u30fc\u30b9\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u904e\u5e74\u5ea6\u306e\u8ab2\u7a0e\u671f\u9593\u3092\u898b\u76f4\u3059\uff1a\u4fee\u6b63\u7533\u544a\u53ef\u80fd\u671f\u9593\u306f 5 \u5e74\u306b\u77ed\u7e2e\u3055\u308c\u307e\u3057\u305f\u3002\u95a2\u9023\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u30012021 \u5e74\u304b\u3089 2022 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\u914d\u5206\u304c\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306b\u5099\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u96fb\u5b50\u5546\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3001\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u304a\u3088\u3073\u5916\u56fd\u4f9b\u7d66\u8005\u3078\u306e\u652f\u6255\u3092\u884c\u3046\u7d44\u7e54\uff1a\u4e8c\u91cd\u6e90\u6cc9\u5fb4\u53ce\u3092\u9632\u3050\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u624b\u7d9a\u304a\u3088\u3073\u96fb\u5b50\u901a\u77e5\u306e\u4ed5\u7d44\u307f\u3092\u66f4\u65b0\u3057\u3001\u5b8c\u5168\u306a\u8a3c\u6191\u3092\u4fdd\u5b58\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u6cd5\u5b9a\u4ee3\u8868\u8005\u304a\u3088\u3073\u4e8b\u696d\u4e3b\uff1a\u51fa\u56fd\u4e00\u6642\u505c\u6b62\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306b\u3064\u3044\u3066 5 \u5104 VND\u3001\u4e8b\u696d\u4e16\u5e2f\u30fb\u500b\u4eba\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066 5,000 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