{"id":7077,"date":"2025-10-21T10:00:09","date_gmt":"2025-10-21T03:00:09","guid":{"rendered":"https:\/\/vinatpt.com\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8bvat%e9%82%84%e4%bb%98%e5%88%b6%e5%ba%a62026%ef%bc%9a%e6%9c%80%e6%96%b0%e3%81%ae%e6%9d%a1%e4%bb%b6%e3%81%a8%e5%af%be%e8%b1%a1\/"},"modified":"2026-04-07T16:52:43","modified_gmt":"2026-04-07T09:52:43","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8bvat%e9%82%84%e4%bb%98%e5%88%b6%e5%ba%a62026%ef%bc%9a%e6%9c%80%e6%96%b0%e3%81%ae%e6%9d%a1%e4%bb%b6%e3%81%a8%e5%af%be%e8%b1%a1","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/ja\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8bvat%e9%82%84%e4%bb%98%e5%88%b6%e5%ba%a62026%ef%bc%9a%e6%9c%80%e6%96%b0%e3%81%ae%e6%9d%a1%e4%bb%b6%e3%81%a8%e5%af%be%e8%b1%a1\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bVAT\u9084\u4ed8\u5236\u5ea62026\uff1a\u6700\u65b0\u306e\u6761\u4ef6\u3068\u5bfe\u8c61\u4e8b\u4f8b\u306e\u8aac\u660e"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2780 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2.webp\" alt=\"2026\u5e74\u6700\u65b0\u3011\u30d9\u30c8\u30ca\u30e0\u306eVAT\u9084\u4ed8\uff1a\u6761\u4ef6\u3068\u9069\u7528\u5bfe\u8c61\u306e\u89e3\u8aac - Vina TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/h2>\n<h2 class=\"ewa-rteLine\"><strong>1. VAT\u9084\u4ed8\u3068\u306f\uff1f\u4f01\u696d\u306f\u3044\u3064\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u304b\u3002<\/strong><\/h2>\n<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u9084\u4ed8\u3068\u306f\u3001\u4f01\u696d\u304c\u56fd\u5eab\u306b\u7d0d\u4ed8\u3057\u305fVAT\u984d\u3001\u307e\u305f\u306f\u63a7\u9664\u3055\u308c\u306a\u304b\u3063\u305f\u4ed5\u5165\u7a0e\u984d\u3092\u653f\u5e9c\u304c\u9084\u4ed8\u5236\u5ea6\u3067\u3042\u308b\u3002\u4f01\u696d\u306f\u7279\u5b9a\u306eVAT\u9084\u4ed8\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7d0d\u4ed8\u3057\u305f\u7a0e\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u3042\u308b\u3002\u3053\u306e\u5236\u5ea6\u306e\u76ee\u7684\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3057\u3001\u4f01\u696d\u306e\u6295\u8cc7\u6d3b\u52d5\u3084\u8f38\u51fa\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002  <\/p>\n<p>Businesses are eligible for VAT refunds when they fall under the \u4f01\u696d\u306f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u4f8b\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u7279\u5b9a\u306e\u9084\u4ed8\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u3001VAT\u9084\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a18\u4e8b\u3067Vina TPT\u304c\u89e3\u8aac\u3059\u308b\u3002stipulated by law and meet the specific refund conditions applicable to their business type. Detailed information will be provided by Vina TPT in this article. <\/p>\n<h2><strong>\u6700\u65b0\u306e\u898f\u5236\u306b\u57fa\u3065\u3044\u3066\u3001VAT\u9084\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/strong><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2781\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1.webp\" alt=\"VAT Refund in Vietnam 2025_ Updated Conditions and Eligible Cases Explained - VTPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/VAT-Refund-in-Vietnam-2025_-Updated-Conditions-and-Eligible-Cases-Explained-VTPT-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"12\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\"><b>No.<\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":2,\"335551620\":2,\"335559738\":0,\"335559739\":0}\"> <\/span><\/span><\/td>\n<td data-celllook=\"0\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b\u5bfe\u8c61<\/td>\n<td data-celllook=\"0\">\u4e3b\u306a\u6761\u4ef6<\/td>\n<td data-celllook=\"0\">\u6cd5\u5f8b\u6839\u62e0<\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">1<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\"><b><span data-contrast=\"auto\">\u8f38\u51fa\u4f01\u696d<\/span><\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u8f38\u51fa\u5546\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u306f0%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u672a\u63a7\u9664\u306e\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u304c3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u3002<span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"auto\">2024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u30fb\u7b2c13\u6761<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/a><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">2<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\"><b><span data-contrast=\"auto\">\u672a\u7a3c\u50cd\u958b\u59cb\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span><\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u6b63\u5f0f\u306b\u767b\u9332\u6e08\u307f\u3067\u3042\u308b\u3002\u73fe\u6642\u70b9\u3067\u306f\u53ce\u76ca\u306f\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">2024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u30fb\u7b2c13\u6761<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">3<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u5206\u5272\u3001\u5206\u96e2\u3001\u5408\u4f75\u3001\u7d71\u5408\u3001\u89e3\u6563\u3001\u7834\u7523\u3001\u307e\u305f\u306f\u4e8b\u696d\u505c\u6b62\u306e\u624b\u7d9a\u304d\u4e2d\u306e\u4f01\u696d<\/td>\n<td data-celllook=\"0\">\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u304c\u4e0d\u53ef\u80fd\u306a\u4e8b\u696d\u3002\u63a7\u9664\u304c\u5168\u984d\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u6b8b\u308a\u306e\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e<\/td>\n<td data-celllook=\"0\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70797\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"auto\">Article 13, Amended VAT Law 2008<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/a><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">4<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u4e8b\u696d\u3092\u884c\u308f\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u304a\u3088\u3073\u500b\u4eba<\/td>\n<td data-celllook=\"0\">\u6709\u52b9\u306a\u7d0d\u7a0e\u66f8\u985e\u306f\u63c3\u3063\u3066\u3044\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/td>\n<td data-celllook=\"0\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=172570\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"auto\">Circular 219\/2013\/TT-BTC, Article 18<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/a><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">5<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u8fd4\u91d1\u4e0d\u8981\u306eODA\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/td>\n<td data-celllook=\"0\">VAT\u306e\u652f\u6255\u3044\u306b\u56fd\u5bb6\u4e88\u7b97\u3092\u4f7f\u7528\u3057\u306a\u3044\u3053\u3068<\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">VAT Law 2024, Circular 219<span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">6<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u4eba\u9053\u652f\u63f4\u3068\u7dca\u6025\u6551\u63f4<\/td>\n<td data-celllook=\"0\">\u652f\u63f4\u7269\u8cc7\u306e\u53d7\u9818\u3092\u627f\u8a8d\u3059\u308b\u6c7a\u5b9a\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/td>\n<td data-celllook=\"0\">\u901a\u9054\u30fb\u7b2c219\/2013\/TT-BTC\u53f7<\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">7<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u5916\u4ea4\u5b98\uff08\u514d\u9664\uff09<\/td>\n<td data-celllook=\"0\">\u56fd\u5bb6\u5100\u5178\u5c40\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u56fd\u969b\u6761\u7d04\u306b\u57fa\u3065\u304d\u9069\u7528\u3055\u308c\u308b\u3002<\/td>\n<p><\/p>\n<td data-celllook=\"0\">\u653f\u4ee4\u30fb\u7b2c134\/2016\/N\u0110-CP\u53f7<\/td>\n<\/tr>\n<tr aria-rowindex=\"9\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">8<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u9280\u884c\u306f\u3001\u51fa\u56fd\u3059\u308b\u5916\u56fd\u4eba\u306b\u5bfe\u3057\u3066\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u9084\u4ed8\u3092\u884c\u3046\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/td>\n<td data-celllook=\"0\">\u5546\u54c1\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7a0e\u91d1\u9084\u4ed8\u306e\u4e00\u89a7\u306f\u3001\u6240\u5b9a\u306e\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u3001\u4f5c\u6210\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/td>\n<p><\/p>\n<td data-celllook=\"0\">\u901a\u9054\u30fb92\/2019\/TT-BTC\u53f7<\/td>\n<\/tr>\n<tr aria-rowindex=\"10\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">9<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u7ba1\u8f44\u5f53\u5c40\u306e\u6c7a\u5b9a\u306e\u6839\u62e0<\/td>\n<td data-celllook=\"0\">\u7a0e\u91d1\u9084\u4ed8\u306b\u95a2\u3059\u308b\u516c\u5f0f\u6587\u66f8\uff0f\u6c7a\u5b9a\u66f8\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u3053\u308c\u306f\u7279\u5225\u306a\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u3001\u9084\u4ed8\u5f8c\u306e\u78ba\u8a8d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/td>\n<p><\/p>\n<td data-celllook=\"0\">\u653f\u4ee4\u30fb\u7b2c49\/2022\/N\u0110-CP\u53f7<\/td>\n<\/tr>\n<tr aria-rowindex=\"11\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">10<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u30d9\u30c8\u30ca\u30e0\u3067\u52b9\u529b\u3092\u6709\u3059\u308b\u56fd\u969b\u6761\u7d04\u306e\u6839\u62e0<\/td>\n<td data-celllook=\"0\">\u6761\u7d04\u306b\u660e\u8a18\u3055\u308c\u305f\u898f\u5b9a\u306b\u5f93\u3046\u3053\u3068<br \/>\n\u5b8c\u5168\u306a\u6587\u66f8\u53ca\u3073\u8a3c\u62e0\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/td>\n<p><\/p>\n<td data-celllook=\"0\">\u56fd\u969b\u6761\u7d04\u6cd5\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5<\/td>\n<\/tr>\n<tr aria-rowindex=\"12\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">11<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335551550\":0,\"335551620\":0,\"335559738\":0,\"335559739\":0}\"> <\/span><\/td>\n<td data-celllook=\"0\">\u4e8b\u696d\u8005\u306f5%\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u7a0e\u984d\u3092\u5168\u984d\u63a7\u9664\u3057\u3066\u3044\u306a\u3044\u3002<\/td>\n<td data-celllook=\"0\">\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u306f3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<br \/>\n12\u30f6\u6708\u5f8c\u3001\u307e\u305f\u306f4\u56db\u534a\u671f\u9023\u7d9a\u3067\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\uff082025\u5e747\u67081\u65e5\u4ee5\u964d\u9069\u7528\uff09<\/td>\n<p><\/p>\n<td data-celllook=\"0\">2024\u5e74\u6539\u6b63\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\uff082025\u5e74\uff09\uff1a<a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">2024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306f\u30012025\u5e747\u67081\u65e5\u306b\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u308b\u3002<\/a><\/p>\n<h2><b><span data-contrast=\"none\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u9084\u4ed8\u6761\u4ef6<\/span><\/b><\/h2>\n<p>\u4e8b\u696d\u5f62\u614b\u306b\u3088\u3063\u3066\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u9084\u4ed8\u6761\u4ef6\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.1. For domestic enterprises<\/span><\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"134245418\":true,\"134245529\":true,\"335559738\":281,\"335559739\":281}\"> <\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\">\u672a\u63a7\u9664\u306e\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u304c3\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\">5,000,000 VND\u4ee5\u4e0a\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u5bfe\u3057\u3066\u3001\u6709\u52b9\u306a\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u53ca\u3073\u975e \u73fe\u91d1\u6c7a\u6e08\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u7a0e\u52d9\u57f7\u884c\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u304a\u3089\u305a\u3001\u7a0e\u6cd5\u306b\u9055\u53cd\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u7a0e\u52d9\u7533\u544a\u304c\u671f\u9650\u5185\u306b\u5b8c\u5168\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.2. \u8f38\u51fa\u4f01\u696d\u306e\u5834\u5408\uff1a<\/span><\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"134245418\":true,\"134245529\":true,\"335559738\":281,\"335559739\":281}\"> <\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u8f38\u51fa\u5951\u7d04\u66f8\u3001\u7a0e\u95a2\u7533\u544a\u66f8\u3001\u9280\u884c\u632f\u8fbc\u66f8\u985e\u304c\u3042\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\">\u672a\u9084\u4ed8VAT\u304c3\u671f\u9023\u7d9a\u3067\u767a\u751f\u3057\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f1\u671f\u3042\u305f\u308a3\u5104\u30d9\u30c8\u30ca\u30e0\u3000 \u30c9\u30f3\u4ee5\u4e0a\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u8f38\u51fa\u5546\u54c1\u306f\u901a\u95a2\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u4e0d\u6b63\u306a\u8acb\u6c42\u66f8\u53d6\u5f15\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<p>\u6ce8\u610f\uff1a2025\u5e74\u4ee5\u964d\u3001\u6539\u6b63\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u4e00\u5b9a\u671f\u9593\u306b1\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u8d85\u3048\u308b\u672a\u9084\u4ed8\u7a0e\u984d\u304c\u3042\u308b\u8f38\u51fa\u4e8b\u696d\u8005\u306f\u3001\u3088\u308a\u65e9\u671f\u306b\u7a0e\u91d1\u9084\u4ed8\u3092\u7533\u8acb\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u5f85\u3061\u6642\u9593\u304c\u77ed\u7e2e\u3055\u308c\u308b\u3002<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.3. \u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5834\u5408\uff1a<\/span><\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"134245418\":true,\"134245529\":true,\"335559738\":281,\"335559739\":281}\"> <\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\">\u6295\u8cc7\u767b\u9332\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u73fe\u6642\u70b9\u3067\u306f\u53ce\u76ca\u306f\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u76f8\u5f53\u984d\u306e\u672a\u63a7\u9664\u4ed5\u5165\u7a0e\u984d\u304c\u3042\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5c02\u7528\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u4f1a\u8a08\u8a08\u4e0a\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">3.4. \u5916\u56fd\u306e\u7d44\u7e54\u30fb\u500b\u4eba\u306e\u5834\u5408\uff1a<\/span><\/b><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"134245418\":true,\"134245529\":true,\"335559738\":281,\"335559739\":281}\"> <\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u30d9\u30c8\u30ca\u30e0\u3067\u7d0d\u4ed8\u3057\u305fVAT\u306e\u6709\u52b9\u306a\u8a3c\u660e\u66f8\u985e\u3092\u6240\u6301\u3057\u3066\u3044\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u4e8b\u696d\u6d3b\u52d5\u304c\u983b\u7e41\u3067\u306f\u306a\u3044\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Full compliance with tax declaration and refund procedures<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e7%a8%8e%e5%8b%99%e3%82%b3%e3%83%b3%e3%82%b5%e3%83%ab%e3%83%86%e3%82%a3%e3%83%b3%e3%82%b0\/%e7%a8%8e%e9%82%84%e4%bb%98%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/\" class=\"button secondary is-secondary is-medium\">\n\t\t<span>\u5f0a\u793e\u306e\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u3092\u898b\u308b<\/span>\n\t<\/a>\n\n<h2><strong>  4. \u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/strong><\/h2>\n<p><span data-contrast=\"none\">\uff08\u901a\u9054\u30fb\u7b2c219\/2013\/TT-BTC\u53f7\u3001\u901a\u9054\u30fb\u7b2c130\/2016\/TT-BTC\u53f7\u306b\u3088\u308a\u6539\u6b63\uff09<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\u767b\u9332\u6e08\u307f\u306e\u8cc7\u672c\u91d1\u304c\u62e0\u51fa\u3057\u3066\u3044\u308b\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff1a<\/span><\/b><br \/>\n2016\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u9084\u4ed8\u7533\u8acb\u63d0\u51fa\u6642\u70b9\u3067\u4f01\u696d\u304c\u767b\u9332\u8cc7\u672c\u91d1\u3092\u62e0 \u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u9084\u4ed8\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u5834\u5408\u3001\u672a\u9084\u4ed8\u306e \u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u6b21\u671f\u8ab2\u7a0e\u671f\u9593\u306b\u7e70\u308a\u8d8a\u3055\u308c\u308b\u3002<br \/>\u2022 Ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u theo Lu\u1eadt \u0110\u1ea7u t\u01b0: <\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\">\u6295\u8cc7\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u6761\u4ef6\u4ed8\u304d\u6295\u8cc7\u5206\u91ce\uff1a<br \/>\n\u3053\u308c\u306b\u306f\u3001\u4e8b\u696d\u8005\u304c\u6240\u7ba1\u5f53\u5c40\u304b\u3089\u306e\u514d\u8a31\u3001\u8cc7\u683c\u8a3c\u660e\u66f8\u3001\u307e\u305f\u306f\u627f\u8a8d\u66f8\u985e\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u542b\u307e\u308c\u308b\u3002 <span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5b9f\u65bd\u4e2d\u306e\u6761\u4ef6\u9055\u53cd\uff1a<br \/>\n\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5b9f\u65bd\u4e2d\u306b\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f \u6761\u4ef6\u4ed8\u304d\u4e8b\u696d\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u6642\u70b9\u4ee5\u964d\u3001VAT\u306e\u9084\u4ed8\u306f \u505c\u6b62\u3055\u308c\u308b\u3002 <span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\">\u8cc7\u6e90\u3001\u9271\u7269\u8cc7\u6e90\u306e\u63a1\u6398\u3001\u307e\u305f\u306f\u751f\u7523\u3092\u4f34\u3046\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u3046\u3061\u3001\u8cc7\u6e90\u30b3\u30b9\u30c8\u304c\u58f2 \u4e0a\u539f\u4fa1 \u306e51%\u3092\u8d85\u3048\u308b\u3082\u306e<br \/>\n2016\u5e747\u67081\u65e5\u4ee5\u964d\u306b\u8a8d\u53ef\u3055\u308c\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u8cc7\u6e90\u6bd4\u7387\u306e\u6c7a \u5b9a\u306f\u3001\u901a\u9054\u30fb\u7b2c219\u53f7\u7b2c4\u6761\u7b2c23\u9805\u306e\u898f\u5b9a\u306b\u5f93\u3046\u3002 <span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Imported goods for export but not exported through the prescribed customs area<\/span><\/b><br \/>\n<span data-contrast=\"auto\">VAT refund is not eligible if export procedures are not carried out at the designated customs office. <\/span> <span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"6\" data-aria-level=\"1\">\u7a0e\u95a2\u76e3\u7763\u533a\u57df\u3067\u901a\u95a2\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u306a\u304b\u3063\u305f\u8f38\u51fa\u8ca8\u7269<br \/>\n\u3053\u306e\u5834\u5408\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u8cc7\u683c\u3082\u306a\u3044\u3002<span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<h2><b><span data-contrast=\"none\">\u4e8b\u696d\u8005\u5411\u3051VAT\u9084\u4ed8\u306b\u95a2\u3059\u308b\u91cd\u8981\u4e8b\u9805\uff1a<\/span><\/b><\/h2>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u8907\u6570\u306e\u671f\u9593\u306eVAT\u9084\u4ed8\u7533\u8acb\u3092\u3001\u6cd5\u4ee4\u3067\u5225\u9014\u6307\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u5408\u7b97\u3057 \u306a\u3044\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u5404\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u652f\u6255\u671f\u9650\u53ca\u3073\u652f\u6255\u6761\u4ef6\u3092\u6ce8\u610f\u6df1\u304f\u78ba\u8a8d\u3059\u308b\u3002<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\">\u8f38\u51fa\u4e8b\u696d\u8005\u306f\u7a0e\u95a2\u7533\u544a\u66f8\u3001\u8239\u8377\u8a3c\u5238\u3001\u652f\u6255\u66f8\u985e\u3092\u53b3\u91cd\u306b\u4fdd\u7ba1\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"hybridMultilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Always review the validity of input invoices \u2013 especially those from new suppliers.<\/span><span data-ccp-props=\"{\"134233117\":false,\"134233118\":false,\"335559738\":240,\"335559739\":240}\"> <\/span><\/li>\n<\/ul>\n<h2><strong>Vina TPT\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u652f\u63f4\u3067\u3001VAT\u9084\u4ed8\u624b\u7d9a\u304d\u3092\u7c21\u7d20\u5316\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/h2>\n<p>\u30d9\u30c8\u30ca\u30e0\u306eVAT\u9084\u4ed8\u624b\u7d9a\u304d\u306f\u3001\u7a0e\u5236\u3084\u5fc5\u8981\u66f8\u985e\u306e\u5909\u66f4\u304c\u983b\u7e41\u306a\u305f\u3081\u3001\u8907\u96d1\u306b\u306a\u308a\u304c\u3061\u3067\u3042\u308b\u3002Vina TPT\u306f\u3001\u9084\u4ed8\u8cc7\u683c\u306e\u5be9\u67fb\u304b\u3089\u9084\u4ed8\u7533\u8acb\u3001\u7a0e\u52d9\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u30b9\u30c6\u30c3\u30d7\u3092\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u306e\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3064\u5f53\u793e\u306e\u30c1\u30fc\u30e0\u306f\u3001\u6b63\u78ba\u6027\u3001\u6cd5\u4ee4\u9075\u5b88\u3001\u305d\u3057\u3066\u304a\u5ba2\u69d8\u306e\u4f1a\u793e\u306b\u3068\u3063\u3066\u6700\u5927\u306e\u9084\u4ed8\u984d\u3092\u4fdd\u8a3c\u3059\u308b\u3002Vina TPT\u3068\u63d0\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u6642\u9593\u306e\u7bc0\u7d04\u3001\u8cbb\u7528\u306e\u304b\u304b\u308b\u30df\u30b9\u306e\u56de\u907f\u3001\u305d\u3057\u3066\u4fe1\u983c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u306b\u3088\u308bVAT\u9084\u4ed8\u624b\u7d9a\u304d\u3068\u3044\u3046\u5b89\u5fc3\u611f\u3092\u5f97\u3089\u308c\u308b\u3002    <\/p>\n<p><a href=\"https:\/\/vinatpt.com\/ja\/\">VAT\u9084\u4ed8\u624b\u7d9a\u304d\u3092\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u4eca\u3059\u3050Vina TPT\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/ja\/%e3%81%8a%e5%95%8f%e3%81%84%e5%90%88%e3%82%8f%e3%81%9b\/\" class=\"button secondary is-secondary is-medium\">\n\t\t<span>\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1282\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7.webp\" alt=\"\u4f1a\u8a08\u30b9\u30ad\u30eb\" width=\"1440\" height=\"600\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7.webp 1440w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-768x320.webp 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. 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