{"id":95583,"date":"2025-05-28T23:00:55","date_gmt":"2025-05-28T16:00:55","guid":{"rendered":"https:\/\/wkvetter.com\/?p=95583"},"modified":"2026-04-03T16:28:39","modified_gmt":"2026-04-03T09:28:39","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ae%e4%bc%9a%e8%a8%88%e3%81%a8%e7%9b%a3%e6%9f%bb%e3%81%8a%e3%82%88%e3%81%b3%e7%a8%8e%e5%8b%99%e8%aa%bf%e9%81%94%ef%bc%86%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9","status":"publish","type":"post","link":"https:\/\/wkvetter.com\/?p=95583","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u3068\u76e3\u67fb\u304a\u3088\u3073\u7a0e\u52d9|\u8abf\u9054\uff06\u30d3\u30b8\u30cd\u30b9\u30ac\u30a4\u30c9\u30d6\u30c3\u30af2026"},"content":{"rendered":"<p><strong>\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u5236\u5ea6\u3068\u76e3\u67fb\u5236\u5ea6\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/strong><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u5236\u5ea6<\/a><\/li><li><a href=\"#VAS\"><span class=\"toc_number toc_depth_1\">2<\/span> VAS\u3068\u306f\u4f55\u304b<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">3<\/span> \u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u76e3\u67fb\u5236\u5ea6<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">4<\/span> \u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u6cd5\u4f53\u7cfb<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">5<\/span> \u30d9\u30c8\u30ca\u30e0\u306e\u4e3b\u306a\u7a0e\u76ee\u306e\u6982\u8981<\/a><\/li><li><a href=\"#CIT\"><span class=\"toc_number toc_depth_1\">6<\/span> CIT\u306e\u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u8cbb\u7528<\/a><\/li><li><a href=\"#CIT-2\"><span class=\"toc_number toc_depth_1\">7<\/span> CIT\u306e\u512a\u9047\u7a0e\u5236<\/a><\/li><li><a href=\"#VAT\"><span class=\"toc_number toc_depth_1\">8<\/span> VAT\u306e\u8a08\u7b97\u65b9\u5f0f\u3068\u9084\u4ed8<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">9<\/span> \u30d9\u30c8\u30ca\u30e0\u306e\u6240\u5f97\u7a0e\u7387\u3068\u65e5\u7cfb\u4f01\u696d\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">10<\/span> \u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u514d\u9664\u898f\u5b9a<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_1\">11<\/span> \u7a0e\u52d9\u8abf\u67fb\u306e\u30d5\u30ed\u30fc<\/a><\/li><li><a href=\"#i-8\"><span class=\"toc_number toc_depth_1\">12<\/span> \u7f70\u91d1\u30fb\u5229\u606f\u30fb\u6642\u52b9\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u5236\u5ea6<\/span><\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u5236\u5ea6\u306b\u306f\u3044\u304f\u3064\u304b\u9055\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u25aa \u6c7a\u7b97\u671f\uff1a\u539f\u5247\u306f1\u67081\u65e5~12\u6708\u672b\u3067\u3059\u304c\u3001\u6c7a\u7b97\u671f\u30923\u6708\u30fb6\u6708\u30fb9\u6708\u672b\u3068\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u25aa \u8ca1\u52d9\u8af8\u8868\u306e\u7a2e\u985e\uff1a\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3001\u6ce8\u8a18\u3002<br \/>\n\u25aa\u5831\u544a\u901a\u8ca8\uff1a\u539f\u5247\u3068\u3057\u3066\u3001\u5831\u544a\u901a\u8ca8\u306f\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7c73\u30c9\u30eb\u3092\u4e3b\u8981\u306a\u53d6\u5f15\u901a\u8ca8\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7c73\u30c9\u30eb\u3092\u5831\u544a\u901a\u8ca8\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u5225\u9014\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u63db\u7b97\u66ff\u3048\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3001\u9069\u7528\u3057\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u3068\u63db\u7b97\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u627f\u8a8d\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u25aa \u4f1a\u8a08\u5e33\u7c3f\u306e\u4fdd\u5b58\u671f\u9593\uff1a\u539f\u524710\u5e74\u3067\u3059\u3002<br \/>\n\u25aa \u52d8\u5b9a\u79d1\u76ee\uff1a\u5f93\u6765\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u8ca1\u52d9\u7701\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u52d8\u5b9a\u79d1\u76ee\u3068\u30b3\u30fc\u30c9\u306e\u307f\u4f7f\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012025\u5e7410\u670827\u65e5\u4ed8 \u306eCircular\u202f\uff08\u7701\u4ee4\uff0999\u306e\u65bd\u884c\u306b\u3088\u308a\u30012026\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u79d1\u76ee\u306e\u88dc\u8db3\u30fb\u540d\u79f0\u4fee\u6b63\u30fb\u30b3\u30fc\u30c9\u8ffd\u52a0\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u969b\u306b\u306f\u4f01\u696d\u304c\u7b56\u5b9a\u3059\u308b\u5185\u90e8\u4f1a\u8a08\u65b9\u91dd\u898f\u5b9a\u3092\u901a\u3058\u3066\u3001\u5f53\u8a72\u5909\u66f4\u5185\u5bb9\u304a\u3088\u3073\u8cac\u4efb\u4f53\u5236\u3092\u660e\u793a\u3057\u6587\u66f8\u5316\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001Circular\u202f99\u3067\u306f\u65e7\u79d1\u76ee\u306e\u524a\u9664\uff08\u4f8b\uff1a161\u3001441\u7b49\uff09\u304a\u3088\u3073\u65b0\u79d1\u76ee\uff08\u4f8b\uff1a215\u3001\u751f\u7269\u8cc7\u7523\u306a\u3069\uff09\u306e\u8ffd\u52a0\u3082\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u25aa \u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u5148\u306f\u5916\u8cc7\u4f01\u696d\u306e\u5834\u5408\u3001\u8ca1\u52d9\u5c40\u30fb\u7a0e\u52d9\u5c40\u30fb\u7d71\u8a08\u5c40\u306b\u306a\u308a\u307e\u3059\u3002\u5de5\u696d\u56e3\u5730\u306b\u6240\u5c5e\u3059\u308b\u4f01\u696d\u306f\u3001\u5de5\u696d\u56e3\u5730\u7ba1\u7406\u5c40\u306b\u3082\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u25aa \u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u7d4c\u7406\u8cac\u4efb\u8005\u3068\u3057\u3066\u8ca1\u52d9\u7701\u304c\u8a8d\u3081\u308b\u4f1a\u8a08\u4e3b\u4efb\uff08\u30c1\u30fc\u30d5\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\uff09\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5916\u90e8\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u5f53\u8a72\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u25aa \u571f\u5730\u306f\u653f\u5e9c\u306e\u3082\u306e\u306a\u306e\u3067\u500b\u4eba\u3084\u6cd5\u4eba\u306f\u571f\u5730\u306e\u4f7f\u7528\u6a29\u3092\u56fd\u304b\u3089\u501f\u308a\u308b\u3068\u3044\u3046\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306f\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\uff08\u307e\u305f\u306f\u524d\u6255\u8cbb\u7528\uff09\u300d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3067\u8cc7\u7523\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n\u25aa\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u306b\u306f\u3001\u6642\u4fa1\u3084\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u300d\u300c\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u300d\u300c\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u300d\u306f\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002VAS\u306b\u3064\u3044\u3066\u306f\u5f8c\u307b\u3069\u8a73\u8ff0\u3057\u307e\u3059\u3002<br \/>\n\u25aa\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306b\u304a\u3044\u3066\u3001\u5229\u606f\u306a\u3069\u306e\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u53ce\u76ca\u304a\u3088\u3073\u8cbb\u7528\u304c\u3001\u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3088\u308a\u3082\u4e0a\u306b\u4f4d\u7f6e\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u8ca1\u52d9\u640d\u76ca\u3092\u8003\u616e\u3057\u305f\u5f8c\u306e\u640d\u76ca\u304c\u55b6\u696d\u640d\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"VAS\">VAS\u3068\u306f\u4f55\u304b<\/span><\/h2>\n<p>VAS\u3068\u306f\u3001Vietnam Accounting Standard\uff08\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u7565\u79f0\u3067\u3042\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u8ca1\u52d9\u7701\u304c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3092\u57fa\u790e\u306b\u7b56\u5b9a\u3057\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u5831\u544a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u3001\u7a0e\u5236\u3001\u7d4c\u6e08\u72b6\u6cc1\u306b\u9069\u5408\u3059\u308b\u3088\u3046\u8abf\u6574\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728VAS\u306f26\u9805\u76ee\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u30022026\u5e741\u6708\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u306f\u3001\u5f93\u6765\u306eCircular 200\u306b\u4ee3\u308f\u308a\u3001Circular 99\u304c\u5b9f\u52d9\u6307\u91dd\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u3001\u52d8\u5b9a\u79d1\u76ee\u4f53\u7cfb\u306e\u67d4\u8edf\u5316\u3084\u5185\u90e8\u4f1a\u8a08\u65b9\u91dd\u306e\u7b56\u5b9a\u7fa9\u52d9\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>1. VAS 01: \u4e00\u822c\u57fa\u6e96<br \/>\n2. VAS 02: \u68da\u5378\u8cc7\u7523<br \/>\n3. VAS 03: \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<br \/>\n4. VAS 04: \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<br \/>\n5. VAS 05: \u4e0d\u52d5\u7523\u6295\u8cc7<br \/>\n6. VAS 06: \u30ea\u30fc\u30b9<br \/>\n7. VAS 07: \u95a2\u4fc2\u4f1a\u793e\u6295\u8cc7<br \/>\n8. VAS 08: \u5408\u5f01\u4f1a\u793e\u306e\u8cc7\u672c\u62e0\u51fa\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u60c5\u5831<br \/>\n9. VAS 10: \u5916\u56fd\u70ba\u66ff\u30ec\u30fc\u30c8\u5909\u52d5\u306e\u5f71\u97ff<br \/>\n10. VAS 11: \u4f01\u696d\u7d50\u5408<br \/>\n11. VAS 14: \u53ce\u76ca\u304a\u3088\u3073\u305d\u306e\u4ed6<br \/>\n12. VAS 15:\u5de5\u4e8b\u5951\u7d04<br \/>\n13. VAS 16: \u501f\u5165\u30b3\u30b9\u30c8<br \/>\n14. VAS 17: \u6cd5\u4eba\u7a0e<br \/>\n15. VAS 18: \u5f15\u5f53\u91d1\u3001\u5076\u767a\u95a2\u9023\u304a\u3088\u3073\u5076\u767a\u50b5\u52d9<br \/>\n16. VAS 19: \u4fdd\u967a\u5951\u7d04<br \/>\n17. VAS 21:\u8ca1\u52d9\u5831\u544a<br \/>\n18. VAS 22: \u9280\u884c\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u958b\u793a<br \/>\n19. VAS 23: \u5f8c\u767a\u4e8b\u8c61<br \/>\n20. VAS 24: \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<br \/>\n21. VAS 25: \u9023\u7d50\u8ca1\u52d9\u8af8\u8868<br \/>\n22. VAS 26: \u95a2\u9023\u5f53\u4e8b\u8005<br \/>\n23. VAS 27: \u4e2d\u9593\u8ca1\u52d9\u8af8\u8868<br \/>\n24. VAS 28: \u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831<br \/>\n25. VAS 29: \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3001\u4f1a\u8a08\u306e\u898b\u7a4d\u308a\u304a\u3088\u3073\u8aa4\u308a\u306e\u4fee\u6b63<br \/>\n26. VAS 30: 1\u682a\u5f53\u305f\u308a\u306e\u5229\u76ca<\/p>\n<h2><span id=\"i-2\">\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u76e3\u67fb\u5236\u5ea6<\/span><\/h2>\n<p>\u65e5\u672c\u3067\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306e\u5927\u624b\u4f01\u696d\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u5834\u5408\u3001\u898f\u6a21\u3092\u554f\u308f\u305a\u4f1a\u8a08\u76e3\u67fb\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5185\u8cc7\u4f01\u696d\u306e\u5834\u5408\u306f\u4e0a\u5834\u4f01\u696d\u3001\u56fd\u6709\u4f01\u696d\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u8a3c\u5238\u4f1a\u793e\u3001\u9280\u884c\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\">\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u6cd5\u4f53\u7cfb<\/span><\/h2>\n<p>\u7a0e\u91d1\u306b\u306f\u5fc5\u305a\u6839\u62e0\u3068\u306a\u308b\u6cd5\u5f8b\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u65e5\u672c\u3082\u30d9\u30c8\u30ca\u30e0\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u306f\u300c\u6cd5\u5f8b\uff08Law\uff09\u300d\u300c\u653f\u4ee4\uff08Decree\uff09\u300d\u300c\u7701\u4ee4\uff08Circular\uff09\u300d\u300c\u6c7a\u5b9a\uff08Decision\uff09\u300d\u300c\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc\uff08Official letter\uff09\u300d\u3068\u3044\u3046\u6bb5\u968e\u306b\u5206\u304b\u308c\u305f\u6cd5\u4f53\u7cfb\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3046\u3061\u300c\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc\u300d\u306f\u3001\u500b\u5225\u306e\u6848\u4ef6\u306b\u5bfe\u3059\u308b\u5f53\u5c40\u306e\u56de\u7b54\u3067\u3042\u308a\u3001\u666e\u904d\u7684\u306b\u8a72\u5f53\u3059\u308b\u898f\u7bc4\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u5224\u65ad\u306e\u6750\u6599\u306b\u306a\u308b\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u3067\u3059\u3002<br \/>\n\u6cd5\u4f53\u7cfb\u306f\u65e5\u672c\u3068\u4f3c\u3066\u3044\u308b\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u3068\u6bd4\u3079\u308b\u3068\u3001\u66d6\u6627\u306a\u90e8\u5206\u304c\u591a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u88c1\u91cf\u5224\u65ad\u304c\u50cd\u304f\u90e8\u5206\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-4\">\u30d9\u30c8\u30ca\u30e0\u306e\u4e3b\u306a\u7a0e\u76ee\u306e\u6982\u8981<\/span><\/h2>\n<p>\u2022\u6cd5\u4eba\u7a0e\uff08Corporate Income Tax\u3001\u4ee5\u4e0b\u300cCIT\u300d\uff09\uff1a\u6a19\u6e96\u7a0e\u7387\u306f20%\u3002\u4e8b\u696d\u5e74\u5ea6\u306f\u539f\u5247\u3068\u3057\u306612\u30ab\u6708\u9593\u3001\u6c7a\u7b97\u671f\u306f3\u6708\u30016\u6708\u30019\u6708\u300112\u6708\u304b\u3089\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u3089\u7fcc3\u30ab\u6708\u7d4c\u904e\u5f8c\u306e\u6708\u672b\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u56db\u534a\u671f\u3054\u3068\u306b\u4eee\u7d0d\u4ed8\u3092\u3057\u307e\u3059\u304c\u3001\u7b2c4\u56db\u534a\u671f\u307e\u3067\u306e\u4eee\u7d0d\u4ed8\u984d\u304c\u5e74\u7a0e\u984d\u306e80%\u3092\u4e0b\u56de\u3063\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6700\u95775\u5e74\u9593\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u2022\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08Value Added Tax, \u4ee5\u4e0b\u300cVAT\u300d)\uff1a\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u6a19\u6e96\u7a0e\u7387\u306f10%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u73fe\u5728\u306f2026\u5e7412\u6708\u672b\u307e\u30672\uff05\u6e1b\u7a0e\u3057\u30018\uff05\u304c\u65bd\u884c\u4e2d\u3067\u3059\uff08\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5546\u54c1\u3068\u30b5\u30fc\u30d3\u30b9\u306f\u5bfe\u8c61\u5916\uff1a\u96fb\u6c17\u901a\u4fe1\u3001\u60c5\u5831\u6280\u8853\u3001\u8ca1\u653f\u91d1\u878d\u6d3b\u52d5\u3001\u9280\u884c\u3001\u8a3c\u5238\u3001\u4fdd\u967a\u3001\u4e0d\u52d5\u7523\u696d\u3001\u91d1\u5c5e\u3001\u91d1\u5c5e\u88fd\u54c1\u3001\u9271\u696d\u88fd\u54c1\uff08\u77f3\u70ad\u9271\u696d\u3092\u9664\u304f\uff09\u3001\u30b3\u30fc\u30af\u30b9\u3001\u7cbe\u88fd\u77f3\u6cb9\u3001\u5316\u5b66\u88fd\u54c1\u3001\u30a2\u30eb\u30b3\u30fc\u30eb\u30fb\u305f\u3070\u3053\u306a\u3069\u7279\u5225\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\u3002\u307e\u305f\u3001\u53d6\u5f15\u306e\u6027\u8cea\u306b\u3088\u308a5%\u30fb0%\u30fb\u975e\u8ab2\u7a0e\u306e\u5206\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u8f38\u51fa\u53d6\u5f15\u306f\u57fa\u672c\u7684\u306b0\uff05\u3067\u3059\u3002\u524d\u5e74\u306e\u58f2\u4e0a\u9ad8\u304c500\u5104VND\uff08\u7d043\u5104\u5186\uff09\u3092\u8d85\u3048\u308b\u4f01\u696d\u306f\u6bce\u6708\u306e\u7533\u544a\u7d0d\u7a0e\u304c\u5fc5\u8981\u3067\u3001\u305d\u308c\u4ee5\u4e0b\u306e\u4f01\u696d\u306f\u56db\u534a\u671f\u3054\u3068\u3068\u306a\u308a\u3001\u3044\u305a\u308c\u3082\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u2022\u500b\u4eba\u6240\u5f97\u7a0e\uff08Personal Income Tax\u4ee5\u4e0b\u300cPIT\u300d\uff09\uff1a\u30d9\u30c8\u30ca\u30e0\u306b\u306f\u4f4f\u6c11\u7a0e\u304c\u306a\u3044\u306e\u3067\u3001\u500b\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306fPIT\u306e\u307f\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u5c45\u4f4f\u8005\uff08\u30d9\u30c8\u30ca\u30e0\u6ede\u5728\u65e5\u6570\u304c\u5e74\u9593183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u4eba\uff09\u306e\u5834\u5408\u3001\u7a0e\u7387\u306f5%~35%\u3001\u5168\u4e16\u754c\u6240\u5f97\u304c\u7533\u544a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u975e\u5c45\u4f4f\u8005\uff08\u30d9\u30c8\u30ca\u30e0\u6ede\u5728\u65e5\u6570\u304c\u5e74\u9593183\u65e5\u672a\u6e80\u306e\u4eba\uff09\u306e\u5834\u5408\u3001\u7a0e\u7387\u306f\u4e00\u5f8b20%\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u304c\u7533\u544a\u5bfe\u8c61\u3067\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u306f\u4f1a\u793e\u8ca0\u62c5\u306e\u4f4f\u5b85\u624b\u5f53\u306a\u3069\u306e\u5404\u7a2e\u624b\u5f53\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<a href=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162212-e1775208260118.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-112916 size-full\" src=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162212-e1775208260118.png\" alt=\"\" width=\"600\" height=\"388\" \/><\/a>\n<p>\u2022 \u5916\u56fd\u5951\u7d04\u8005\u7a0e\uff1a\u30d9\u30c8\u30ca\u30e0\u7279\u6709\u306e\u7a0e\u5236\u3068\u3057\u3066\u3001\u5916\u56fd\u5951\u7d04\u8005\u7a0e\u304c\u3042\u308a\u307e\u3059\uff08Foreign Cotractor Tax\u3001\u4ee5\u4e0b\u300cFCT\u300d\uff09\u3002FCT\u306f\u3001\u5916\u56fd\u306e\u500b\u4eba\u307e\u305f\u306f\u7d44\u7e54\uff08\uff1d\u5916\u56fd\u5951\u7d04\u8005\uff09\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u307e\u305f\u306f\u7d44\u7e54\uff08\uff1d\u30d9\u30c8\u30ca\u30e0\u5951\u7d04\u8005\uff09\u3068\u306e\u9593\u3067\u7de0\u7d50\u3057\u305f\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u969b\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u6cd5\u4eba\u7a0e\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u5951\u7d04\u8005\u306e\u7acb\u5834\u304b\u3089\u8a00\u3048\u3070\u3001\u53ce\u76ca\u3067\u306f\u306a\u304f\u3001\u8cbb\u7528\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u7a0e\u8ca0\u62c5\u8005\u306f\u3001\u5951\u7d04\u66f8\u306b\u3088\u3063\u3066\u5916\u56fd\u5951\u7d04\u8005\u3068\u3059\u308b\u3053\u3068\u3082\u3001\u30d9\u30c8\u30ca\u30e0\u5951\u7d04\u8005\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u7533\u544a\u7d0d\u7a0e\u306f\u30d9\u30c8\u30ca\u30e0\u5951\u7d04\u8005\u304c\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u3068\u306e\u53d6\u5f15\u306e\u3042\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5f71\u97ff\u304c\u5927\u304d\u3044\u7a0e\u91d1\u3067\u3059\u304c\u3001\u30d9\u30c8\u30ca\u30e0\u72ec\u81ea\u306e\u7a0e\u91d1\u306e\u305f\u3081\u3001\u7406\u89e3\u3057\u306b\u304f\u3044\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306a\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<a href=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162228-e1775208290553.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-112915 size-full\" src=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162228-e1775208290553.png\" alt=\"\" width=\"600\" height=\"264\" \/><\/a>\n<p>\u2022 \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff1a\u56fd\u969b\u7684\u306b\u95a2\u9023\u4f01\u696d\u3092\u62b1\u3048\u308b\u4f01\u696d\u304c\u3001\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u9593\u3068\u306e\u53d6\u5f15\u3068\u306f\u7570\u306a\u308b\u4fa1\u683c\u3067\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u8a2d\u5b9a\u3057\u3001\u6240\u5f97\u3092\u6d77\u5916\u306b\u79fb\u8ee2\u3059\u308b\u3068\u3001\u4e0d\u5f53\u306a\u79df\u7a0e\u56de\u907f\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001\u3053\u308c\u3092\u9632\u6b62\u3059\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3044\u3066\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u73fe\u5728\u306e\u30d9\u30c8\u30ca\u30e0\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001Decree132\uff08\u653f\u4ee4132\uff09\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306fOECD\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3001\u72ec\u81ea\u306e\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306fOECD\u306e\u6b63\u5f0f\u306a\u52a0\u76df\u56fd\u3067\u306f\u306a\u3044\u305f\u3081\u3001OECD\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u62d8\u675f\u3055\u308c\u308b\u7acb\u5834\u306b\u306f\u306a\u3044\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u306f\u3042\u304f\u307e\u3067\u3082Decree132\u304c\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u30d9\u30c8\u30ca\u30e0\u306fOECD\u306eBEPS\u30a2\u30af\u30b7\u30e7\u30f3\u30d7\u30e9\u30f3\uff08\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u306b\u95a2\u3059\u308b\u67a0\u7d44\u307f\uff09\u306b\u306f\u6279\u51c6\u3057\u3066\u3044\u308b\u305f\u3081\u3001OECD\u306e\u8003\u3048\u65b9\u3092\u5c0a\u91cd\u3059\u308b\u7acb\u5834\u306b\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2><span id=\"CIT\">CIT\u306e\u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u8cbb\u7528<\/span><\/h2>\n<p>\u4e00\u822c\u7684\u306b\u3001CIT\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u95a2\u9023\u3057\u3066\u751f\u3058\u305f\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068 \uff1a\u904a\u4f11\u306e\u56fa\u5b9a\u8cc7\u7523\u307e\u305f\u306f\u571f\u5730\uff08\u4f7f\u7528\u6a29\uff09\u306e\u511f\u5374\u8cbb\u3001\u30b4\u30eb\u30d5\u306e\u30d7\u30ec\u30fc\u30d5\u30a3\u30fc\u306a\u3069\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30fb\u9069\u5207\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u304a\u3088\u3073\u8a3c\u6191\uff08\u53d6\u5f15\u3084\u696d\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068 \uff1a\u898f\u5b9a\u307e\u305f\u306f\u5951\u7d04\u66f8\u3067\u652f\u7d66\u6839\u62e0\u30fb\u65b9\u91dd\u304c\u660e\u78ba\u3067\u306a\u3044\u8cde\u4e0e\u3084\u4f1a\u793e\u540d\u307e\u305f\u306f\u4f4f\u6240\u304c\u8aa4\u3063\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30fb500\u4e07VND\u4ee5\u4e0a\uff08\u7d043\u4e07\u5186\u4ee5\u4e0a\uff09\u306e\u53d6\u5f15\u306b\u95a2\u3057\u9280\u884c\u9001\u91d1\u306e\u5c65\u6b74\u304c\u3042\u308b\u3053\u3068\uff1a500\u4e07VND\u4ee5\u4e0a\u306e\u652f\u51fa\u3092\u73fe\u91d1\u3067\u6255\u3063\u305f\u8cbb\u7528\u306a\u3069\u306f\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"CIT-2\">CIT\u306e\u512a\u9047\u7a0e\u5236<\/span><\/h2>\n<p>\u7279\u5b9a\u306e\u5730\u57df\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3057\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306aCIT\u306e\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u30cf\u30a4\u30c6\u30af\u7523\u696d\u306b\u3088\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u7a0e\u7387\u306f10%\u3001\u7d4c\u6e08\u7684\u306b\u56f0\u96e3\u306a\u5730\u57df\u304b\u3089\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u7a0e\u7387\u306f17%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<a href=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162302-e1775208318992.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-112914 size-full\" src=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162302-e1775208318992.png\" alt=\"\" width=\"600\" height=\"216\" \/><\/a>\n<h2><span id=\"VAT\">VAT\u306e\u8a08\u7b97\u65b9\u5f0f\u3068\u9084\u4ed8<\/span><\/h2>\n<p>VAT\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u63a7\u9664\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u65b9\u5f0f\u300d\u3068\u300c\u5e33\u7c3f\u65b9\u5f0f\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9084\u4ed8\u306e\u7533\u8acb\u304c\u3067\u304d\u308b\u306e\u306f\u300c\u63a7\u9664\u65b9\u5f0f\u300d\u306e\u307f\u3067\u3042\u308a\u3001\u3053\u306e\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u9084\u4ed8\u7533\u8acb\u304c\u3067\u304d\u308b\u306e\u306f\u300c\u65b0\u898f\u6295\u8cc7\u300d\u300c\u8f38\u51fa\u4f01\u696d\u300d\u300c\u4f1a\u793e\u6e05\u7b97\u300d\u306e\u30b1\u30fc\u30b9\u306e\u307f\u3067\u3042\u308a\u3001\u4ed5\u5165VAT\u306e\u3059\u3079\u3066\u3092\u9084\u4ed8\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u9084\u4ed8\u7533\u8acb\u306e\u969b\u306b\u306f\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u307e\u3059\u3002\u305d\u306e\u5bfe\u5fdc\u304c\u7169\u96d1\u3067\u3001\u9084\u4ed8\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u5426\u3081\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306e\u640d\u91d1\u306b\u4e0d\u7b97\u5165\u306b\u306a\u3063\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165VAT\u306e\u63a7\u9664\u3082\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-5\">\u30d9\u30c8\u30ca\u30e0\u306e\u6240\u5f97\u7a0e\u7387\u3068\u65e5\u7cfb\u4f01\u696d\u306e\u5bfe\u5fdc<\/span><\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u5e74\u53ce\u304c\u7d04576\u4e07\u5186\u3092\u8d85\u3048\u308b\u306835\uff05\u306e\u6700\u9ad8\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u3001\u3053\u306e\u6240\u5f97\u5c64\u3067\u306f\u3001\u7a0e\u738720%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u591a\u304f\u306e\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u6240\u5f97\u7a0e\u984d\u306f\u9ad8\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u99d0\u5728\u54e1\u306e\u624b\u53d6\u7d66\u4e0e\u984d\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u5897\u52a0\u5206\u3092\u4f1a\u793e\u5074\u3067\u8a08\u7b97\u3057\u3066\u3001\u8ca0\u62c5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u9006\u306b\u5e74\u53ce\u7d041,800\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u65e5\u672c\u306e\u7a0e\u7387\u304c40\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u7387\u306f35\uff05\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5bcc\u88d5\u5c64\u306b\u3068\u3063\u3066\u30d9\u30c8\u30ca\u30e0\u306e\u65b9\u304c\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><center><\/p>\n<figure id=\"attachment_112913\" aria-describedby=\"caption-attachment-112913\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162321-e1775208348479.png\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112913 size-full\" src=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-04-03-162321-e1775208348479.png\" alt=\"\" width=\"600\" height=\"242\" \/><\/a><figcaption id=\"caption-attachment-112913\" class=\"wp-caption-text\">\u65e5\u672c\u3068\u30d9\u30c8\u30ca\u30e0\u306e\u6240\u5f97\u7a0e\u7387\u306e\u9055\u3044\uff082026\u5e74\u7248\u66f4\u65b0\uff09<\/figcaption><\/figure>\n<p><\/center><\/p>\n<h2><span id=\"i-6\">\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u514d\u9664\u898f\u5b9a<\/span><\/h2>\n<p>\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u56fd\u969b\u7684\u306a\u53d6\u5f15\u304c\u591a\u3044\u5927\u898f\u6a21\u4f01\u696d\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u5206\u6790\u30fb\u8aac\u660e\u3057\u305f\u300c\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u300d\u3092\u4f5c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u89aa\u4f1a\u793e\u3067\u3082\u79fb\u8ee2\u4fa1\u683c\u306e\u65b9\u91dd\u3092\u8a18\u3057\u305f\u300c\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u300d\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u300c\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u300d\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u514d\u9664\u898f\u5b9a\u304c\u3042\u308a\u3001\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u9ad8\u304c500\u5104VND\uff08\u7d043\u5104\u5186\uff09\u4ee5\u4e0b\u3001\u304b\u3064\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u53d6\u5f15\u304c300\u5104VND\uff08\u7d041.8\u5104\u5186\uff09\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\n\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u5e74\u3005\u3001\u79fb\u8ee2\u4fa1\u683c\u304c\u554f\u984c\u8996\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u3082\u91cd\u70b9\u7684\u306b\u8abf\u67fb\u3055\u308c\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u300d\u306e\u4f5c\u6210\u306f\u7169\u96d1\u3067\u3042\u308a\u3001\u66f8\u985e\u306e\u5185\u5bb9\u306b\u9055\u53cd\u3084\u4e0d\u5099\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d\u306b\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u7f70\u91d1\u306a\u3069\u306e\u53b3\u3057\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u304c\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-7\">\u7a0e\u52d9\u8abf\u67fb\u306e\u30d5\u30ed\u30fc<\/span><\/h2>\n<h4>STEP1\u3000\u9078\u5b9a<\/h4>\n<p>\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u7a0e\u52d9\u8abf\u67fb\u5148\u306e\u9078\u5b9a\u304c\u884c\u308f\u308c\u3001\u6c7a\u7b97\u66f8\u3042\u308b\u3044\u306f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6574\u5099\u72b6\u6cc1\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u8abf\u67fb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u6253\u8a3a\u3055\u308c\u307e\u3059\u304c\u3001\u6700\u95773\u30ab\u6708\u306e\u5ef6\u671f\u7533\u8acb\u304c\u53ef\u80fd\u306a\u306e\u3067\u305d\u3046\u3057\u305f\u5236\u5ea6\u3082\u4f7f\u3063\u3066\u5145\u5206\u306a\u6e96\u5099\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>STEP2\u3000\u901a\u77e5<\/h4>\n<p>\u30d2\u30a2\u30ea\u30f3\u30b0\u304b\u308910\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u3001\u5b9f\u65bd\u3059\u308b\u65e8\u306e\u901a\u77e5\u304c\u66f8\u9762\u3067\u5c4a\u304d\u307e\u3059\u3002\u8a18\u8f09\u5185\u5bb9\u306f\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u304a\u3088\u3073\u5bfe\u8c61\u7a0e\u76ee\u3001\u63d0\u51fa\u3059\u308b\u8cc7\u6599\uff08\u6c7a\u7b97\u66f8\u3001\u5143\u5e33\u3001\u7533\u544a\u66f8\u3001\u88dc\u52a9\u8cc7\u6599\u306a\u3069\uff09\u306a\u3069\u3067\u3059\u3002<\/p>\n<h4>STEP3\u3000\u8abf\u67fb<\/h4>\n<p>\u5b9f\u969b\u306e\u8abf\u67fb\u306f10~20\u65e5\u304b\u3051\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u5185\u5bb9\u306b\u95a2\u3059\u308b\u767a\u898b\u4e8b\u9805\u306e\u5354\u8b70\u304c\u884c\u308f\u308c\u3001\u6297\u5f01\u306e\u91cd\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u8a00\u8a9e\u306f\u30d9\u30c8\u30ca\u30e0\u8a9e\u306a\u306e\u3067\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3068\u62c5\u5f53\u8005\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u8abf\u67fb\u5185\u5bb9\u306f\u6b63\u5f0f\u306a\u8b70\u4e8b\u9332\u3068\u3057\u3066\u4f5c\u6210\u3055\u308c\u3001\u7f72\u540d\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u5fc5\u305a\u5185\u5bb9\u3092\u7cbe\u67fb\u3057\u3066\u304b\u3089\u30b5\u30a4\u30f3\u3057\u307e\u3057\u3087\u3046\u3002\u4e0d\u540c\u610f\u306e\u5834\u5408\u3082\u305d\u306e\u65e8\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h4>STEP4\u3000\u6c7a\u5b9a<\/h4>\n<p>\u8b70\u4e8b\u9332\u306e\u7f72\u540d\u304b\u30897\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u8abf\u67fb\u7d50\u679c\u306b\u95a2\u3059\u308b\u6cd5\u5b9a\u901a\u77e5\u66f8\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u901a\u77e5\u66f8\u306e\u53d7\u53d6\u5f8c10\u65e5\u4ee5\u5185\u306b\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u91d1\u306a\u3069\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\">\u7f70\u91d1\u30fb\u5229\u606f\u30fb\u6642\u52b9\u306b\u3064\u3044\u3066<\/span><\/h2>\n<a href=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-06-11-132305.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-100207\" src=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-06-11-132305.jpg\" alt=\"\" width=\"458\" height=\"493\" srcset=\"https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-06-11-132305.jpg 458w, https:\/\/wkvetter.com\/wp-content\/uploads\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2025-06-11-132305-279x300.jpg 279w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/><\/a>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u9055\u53cd\u3084\u4e0d\u5099\u306a\u3069\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u8ffd\u5fb4\u7a0e\u306e\u307b\u304b\u306b\u3001\u7f70\u91d1\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u7f70\u91d1\u306e\u7a2e\u985e\u306b\u306f\u300c\u9045\u5ef6\u5229\u606f\u300d\u300c\u7f70\u91d1\u300d\u300c\u624b\u7d9a\u304d\u9055\u53cd\u300d\u304c\u3042\u308a\u3001\u8ffd\u5fb4\u7a0e\u3084\u5229\u606f\u306b\u5bfe\u3059\u308b\u6642\u52b9\u306f10\u5e74\u306b\u53ca\u3076\u306a\u3069\u3001\u9061\u3063\u3066\u8abf\u67fb\u3057\u305f\u7d50\u679c\u3001\u975e\u5e38\u306b\u591a\u984d\u306e\u652f\u6255\u3044\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u30d9\u30c8\u30ca\u30e0\u306e\u5211\u6cd5\u7b2c200\u6761\u306b\u306f\u55b6\u5229\u6cd5\u4eba\u304c10\u5104VND\u4ee5\u4e0a\u306e\u8131\u7a0e\u306e\u7f6a\u3092\u72af\u3057\u305f\u5834\u5408\u300130\u5104VND\u4ee5\u4e0a100\u5104VND\u4ee5\u4e0b\u306e\u7f70\u91d1\u53c8\u306f6\u30ab\u6708\u4ee5\u4e0a3\u5e74\u4ee5\u4e0b\u306e\u55b6\u696d\u505c\u6b62\u306b\u51e6\u3059\u3068\u3044\u3046\u898f\u5b9a\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u9ad8\u3044\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u7d0d\u7a0e\u3084\u7a0e\u52d9\u8abf\u67fb\u306b\u95a2\u3057\u3066\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u3084\u4f1a\u8a08\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u30fb\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"cbox intitle is-style-glay_box type_normal\"><div class=\"box_title\"><span class=\"span__box_title\">\u53d6\u6750\u5354\u529b\u30fb\u76e3\u4fee<\/span><\/div><div class=\"cboxcomment\">\n\u793e\u540d\uff1aGrant Thornton\uff08Vietnam\uff09Limited<br \/>\n\u4f4f\u6240\uff1a14F., Pearl Plaza, 561A Dien Bien Phu St., Thanh My Tay Ward, HCMC\uff08<a href=\"https:\/\/maps.app.goo.gl\/aAigHochdQLS75ZcA\" target=\"_blank\" rel=\"noopener\">MAP<\/a>\uff09<br \/>\n\u9023\u7d61\u5148\uff1a\u30b8\u30e3\u30d1\u30f3\u30c7\u30b9\u30af\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3000\u4ec1\u79d1 \u4ec1\uff08\u96fb\u8a71\uff1a<a href=\"tel:028-3910-9208\">028-3910-9208<\/a>\u3001\u30e1\u30fc\u30eb\uff1a<a href=\"mailto:Nishina.Jin@vn.gt.com\">Nishina.Jin@vn.gt.com<\/a>\uff09<br \/>\nWEB\u30b5\u30a4\u30c8\uff1a<a class=\"in-cell-link\" href=\"https:\/\/www.grantthornton.com.vn\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.grantthornton.com.vn\/<\/a><br \/>\n<\/div><\/div>\n<blockquote class=\"wp-embedded-content\" data-secret=\"5h9K36hHfn\"><p><a href=\"https:\/\/wkvetter.com\/?page_id=95536\">\u30102025\u5e74\u3011\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u52dd\u6a5f\u3092\u898b\u51fa\u3059\u306a\u3089\u8abf\u9054\uff06\u30d3\u30b8\u30cd\u30b9GUIDEBOOK2025\uff5c\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u512a\u826f\u4f01\u696d\u3084\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u3092\u63b2\u8f09\u4e2d<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u30102025\u5e74\u3011\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u52dd\u6a5f\u3092\u898b\u51fa\u3059\u306a\u3089\u8abf\u9054\uff06\u30d3\u30b8\u30cd\u30b9GUIDEBOOK2025\uff5c\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u512a\u826f\u4f01\u696d\u3084\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u3092\u63b2\u8f09\u4e2d&#8221; &#8212; Vetter | \u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u65e5\u672c\u4eba\u5411\u3051\u30e1\u30c7\u30a3\u30a2\" src=\"https:\/\/wkvetter.com\/?page_id=95536&#038;embed=true#?secret=PcVE0YBiyU#?secret=5h9K36hHfn\" data-secret=\"5h9K36hHfn\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<div class=\"veu_socialSet veu_socialSet-position-after veu_contentAddSection\"><script>window.twttr=(function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],t=window.twttr||{};if(d.getElementById(id))return t;js=d.createElement(s);js.id=id;js.src=\"https:\/\/platform.twitter.com\/widgets.js\";fjs.parentNode.insertBefore(js,fjs);t._e=[];t.ready=function(f){t._e.push(f);};return t;}(document,\"script\",\"twitter-wjs\"));<\/script><ul><\/ul><\/div><!-- [ \/.socialSet ] -->","protected":false},"excerpt":{"rendered":"<p>\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u5236\u5ea6\u3068\u76e3\u67fb\u5236\u5ea6\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 Contents1 \u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u5236\u5ea62 VAS\u3068\u306f\u4f55\u304b3 \u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u76e3\u67fb\u5236\u5ea64 \u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u6cd5\u4f53\u7cfb5 \u30d9\u30c8\u30ca\u30e0\u306e\u4e3b\u306a\u7a0e\u76ee\u306e\u6982\u89816 CIT\u306e\u640d\u91d1\u7b97\u5165\u30fb\u4e0d\u7b97\u5165\u8cbb\u75287 C&#8230;<\/p>\n","protected":false},"author":2171,"featured_media":95582,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","vkexunit_cta_each_option":""},"categories":[743],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/posts\/95583"}],"collection":[{"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/users\/2171"}],"replies":[{"embeddable":true,"href":"https:\/\/wkvetter.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=95583"}],"version-history":[{"count":10,"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/posts\/95583\/revisions"}],"predecessor-version":[{"id":112919,"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/posts\/95583\/revisions\/112919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wkvetter.com\/index.php?rest_route=\/wp\/v2\/media\/95582"}],"wp:attachment":[{"href":"https:\/\/wkvetter.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=95583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wkvetter.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=95583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wkvetter.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=95583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}