{"id":9522,"date":"2026-03-22T16:29:51","date_gmt":"2026-03-22T09:29:51","guid":{"rendered":"https:\/\/vinatpt.com\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ae%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%ad%e3%81%8c%e5%a4%b1%e6%95%97%e3%82%92%e9%81%bf%e3%81%91%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ae%e7%a8%8e%e5%8b%99%e3%81%ae\/"},"modified":"2026-11-05T10:47:49","modified_gmt":"2026-11-05T03:47:49","slug":"%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ae%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%ad%e3%81%8c%e5%a4%b1%e6%95%97%e3%82%92%e9%81%bf%e3%81%91%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ae%e7%a8%8e%e5%8b%99%e3%81%ae","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/ja\/%e3%83%99%e3%83%88%e3%83%8a%e3%83%a0%e3%81%ae%e4%b8%ad%e5%b0%8f%e4%bc%81%e6%a5%ad%e3%81%8c%e5%a4%b1%e6%95%97%e3%82%92%e9%81%bf%e3%81%91%e3%82%8b%e3%81%9f%e3%82%81%e3%81%ae%e7%a8%8e%e5%8b%99%e3%81%ae\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u5931\u6557\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u7a0e\u52d9\u306e\u30d2\u30f3\u30c8"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6856\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-scaled.webp\" alt=\"Tax-Tips-Small-business-in-Vietnam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u5b8c\u4e86\u5f8c\u3001\u307b\u3068\u3093\u3069\u306e\u4f01\u696d\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u7a0e\u5236\u904b\u7528\u306b\u3088\u308a\u7126\u70b9\u3092\u5f53\u3066\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u554f\u984c\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u5916\u90e8\u59d4\u8a17\uff08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3084\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306a\u3069\uff09\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6f5c\u4f0f\u3059\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4e8b\u696d\u8005\u3068\u3088\u308a\u52b9\u679c\u7684\u306b\u9023\u643a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u81ea\u8eab\u304c\u57fa\u790e\u7684\u306a\u898f\u5b9a\u3092\u4e3b\u4f53\u7684\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u8a2d\u7acb\u30fb\u5275\u696d\u521d\u671f\u6bb5\u968e\u306b\u304a\u3044\u3066\u4e2d\u5c0f\u4f01\u696d\u304c\u7559\u610f\u3059\u3079\u304d3\u3064\u306e\u91cd\u8981\u306a\u7a0e\u7a2e\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u671f\u9650\u9045\u5ef6\u3001\u66f8\u985e\u4e0d\u8db3\u3001\u4e0d\u8981\u306a\u30b3\u30b9\u30c8\u767a\u751f\u3068\u3044\u3063\u305f\u3088\u304f\u3042\u308b\u8aa4\u308a\u3092\u9632\u304e\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u6b63\u78ba\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u305f\u3081\u306e\u5b9f\u8df5\u7684\u306a\u7a0e\u52d9\u30ce\u30a6\u30cf\u30a6\u306b\u3064\u3044\u3066\u3082\u5171\u6709\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><b>1. \u4e2d\u5c0f\u4f01\u696d\u304c\u9075\u5b88\u3059\u3079\u304d3\u3064\u306e\u91cd\u8981\u7a0e\u7a2e\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u8a2d\u7acb\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u5c65\u884c\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7fa9\u52d9\u3092\u6b63\u78ba\u304b\u3064\u5305\u62ec\u7684\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u52b9\u679c\u7684\u306a\u7a0e\u52d9\u30ce\u30a6\u30cf\u30a6\u3092\u9069\u7528\u3057\u3001\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u9023\u643a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d3\u3064\u306e\u91cd\u8981\u306a\u7a0e\u7a2e\u306b\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u3001\u304a\u3088\u3073\u5f93\u696d\u54e1\u306b\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6855\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-scaled.webp\" alt=\"Tax-Tips-Small-business-in-Vietnam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-3-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h3>1.1. VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\uff1a\u7533\u544a\u898f\u5b9a\u3068\u4e3b\u306a\u7559\u610f\u4e8b\u9805<b><\/b><br \/>\n<span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u3001\u7279\u306b\u8cbf\u6613\u3084\u8f38\u51fa\u5165\u6d3b\u52d5\u306b\u304a\u3044\u3066\u6700\u3082\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u4e00\u3064\u3067\u3059\u3002VAT\u306e\u7533\u544a\u983b\u5ea6\u306f\u3001\u524d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u304c500\u5104\u30c9\u30f3\u8d85\uff1a\u6708\u6b21\u7533\u544a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u58f2\u4e0a\u9ad8\u304c500\u5104\u30c9\u30f3\u4ee5\u4e0b\uff1a\u56db\u534a\u671f\u7533\u544a\u3092\u9078\u629e\u53ef\u80fd<\/li>\n<\/ul>\n<\/h3>\n<p><span style=\"font-weight: 400;\">\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u306e\u5834\u5408\u3001\u521d\u671f\u6bb5\u968e\u3067\u306f\u901a\u5e38\u3001\u56db\u534a\u671f\u7533\u544a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6b63\u3057\u3044\u7533\u544a\u5468\u671f\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u30a8\u30e9\u30fc\u3092\u6e1b\u3089\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<br \/><\/span><\/p>\n<p><b>VAT\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u30ce\u30a6\u30cf\u30a6<\/b><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a61\uff1a\u4ed5\u5165VAT\u63a7\u9664\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068<br \/><\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/N\u0110-CP\u306b\u5f93\u3044\u3001\u4ed5\u5165VAT\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u52b9\u306aVAT\u30a4\u30f3\u30dc\u30a4\u30b9\u307e\u305f\u306f\u5bfe\u5fdc\u3059\u308b\u7d0d\u7a0e\u8a3c\u660e\u66f8\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">500\u4e07\u30c9\u30f3\u4ee5\u4e0a\uff08VAT\u8fbc\u307f\uff09\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u73fe\u91d1\u6c7a\u6e08\uff08\u9280\u884c\u632f\u8fbc\u7b49\uff09\u304c\u5fc5\u9808\u3067\u3042\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u30ce\u30a6\u30cf\u30a62\uff1a\u6b63\u3057\u3044\u7533\u544a\u5468\u671f\u306e\u9078\u629e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8&gt; > 500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff1a\u6708\u6b21\u7533\u544a\u3001\u58f2\u4e0a\u9ad8 \u2264 500\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff1a\u56db\u534a\u671f\u7533\u544a\u3092\u9078\u629e\u53ef\u80fd\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6b21VAT\u7533\u544a\uff1a \u6708\u6b21\u7533\u544a\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u7fcc\u670820\u65e5\u307e\u3067\u306bVAT\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u30021\u6708\u5206\u306eVAT\u306f2\u670820\u65e5\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u300220\u65e5\u304c\u9031\u672b\u307e\u305f\u306f\u795d\u65e5\u306b\u5f53\u305f\u308b\u5834\u5408\u3001\u671f\u9650\u306f\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u81ea\u52d5\u7684\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56db\u534a\u671fVAT\u7533\u544a\uff1a \u56db\u534a\u671f\u7533\u544a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u306f\u3001\u7fcc\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u306e\u6700\u7d42\u65e5\u307e\u3067\u306bVAT\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u7b2c1\u56db\u534a\u671f\uff081\u6708\u301c3\u6708\uff09\u306eVAT\u306f4\u670830\u65e5\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u304c\u9031\u672b\u307e\u305f\u306f\u795d\u65e5\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u55b6\u696d\u65e5\u306b\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001VAT\u306e\u7533\u544a\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5b9f\u65bd\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u7533\u544a\u5468\u671f\u3092\u8aa4\u3063\u305f\u5834\u5408\u3001\u884c\u653f\u51e6\u5206\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a63\uff1a\u5b8c\u5168\u304b\u3064\u4e00\u8cab\u6027\u306e\u3042\u308b<a href=\"https:\/\/luatvietnam.vn\/tinh-thue-gtgt-online.html\" target=\"_blank\" rel=\"noopener\">VAT<\/a>\u66f8\u985e\u306e\u6e96\u5099<br \/><\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u63a7\u9664\u6cd5\u30fb\u76f4\u63a5\u6cd5\u306e\u3044\u305a\u308c\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u4ed5\u5165\u30fb\u58f2\u4e0a\u306e\u8a3c\u6191\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u3001\u5951\u7d04\u66f8\u3001\u6c7a\u6e08\u8a3c\u6191\u306a\u3069\uff09\u306e\u4fdd\u7ba1\u306f\u5fc5\u9808\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u306a\u3044\u3088\u3046\u3001\u4f01\u696d\u306f\u7533\u544a\u30c7\u30fc\u30bf\u3001\u7d0d\u4ed8\u6e08\u7a0e\u984d\u3001\u304a\u3088\u3073\u4f1a\u8a08\u5e33\u7c3f\u9593\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u4f01\u696d\u306f\u7533\u544a\u3055\u308c\u305fVAT\u30c7\u30fc\u30bf\u3001\u7d0d\u4ed8\u6e08\u7a0e\u984d\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u4e00\u8cab\u6027\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6709\u52b9\u306a\u66f8\u985e\u306e\u5dee\u7570\u3084\u6b20\u843d\u306f\u3001\u7a0e\u52d9\u518d\u8a55\u4fa1\u3001\u884c\u653f\u7f70\u3001\u3042\u308b\u3044\u306f\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u9577\u671f\u306b\u308f\u305f\u308b\u518d\u70b9\u691c\u306b\u3064\u306a\u304c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u3001\u521d\u671f\u6bb5\u968e\u304b\u3089\u9069\u5207\u306a\u6587\u66f8\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u304a\u3088\u3073\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u30a8\u30e9\u30fc\u3092\u524a\u6e1b\u3057\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u3084\u76e3\u67fb\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3>1.2. CIT\uff08\u6cd5\u4eba\u6240\u5f97\u7a0e\uff09\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\uff1a\u7d0d\u7a0e\u3068\u78ba\u5b9a\u7533\u544a<b><\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306f\u3001\u4f1a\u793e\u306e\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002CIT\u7fa9\u52d9\u306b\u306f\u5e74\u6b21\u306e\u78ba\u5b9a\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u5b9a\u671f\u7684\u306a\u5831\u544a\u3084\u4e2d\u9593\u7d0d\u4ed8\uff08\u4eee\u7d0d\uff09\u3082\u542b\u307e\u308c\u307e\u3059\u3002<br \/><\/span><\/p>\n<p><b>CIT\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u30ce\u30a6\u30cf\u30a6<\/b><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a61\uff1a\u671f\u9650\u5185\u306eCIT\u4e2d\u9593\u7d0d\u4ed8<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u7fcc\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u306e30\u65e5\u307e\u3067\u306b\uff08\u4f8b\uff1a\u7b2c1\u56db\u534a\u671f\u306e\u5834\u5408\u306f4\u670830\u65e5\uff09\u3001\u56db\u534a\u671f\u3054\u3068\u306eCIT\u3092\u671f\u9650\u5185\u306b\u4e2d\u9593\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7559\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u300c80%\u30eb\u30fc\u30eb\u300d\u3067\u3059\u3002\u7b2c3\u56db\u534a\u671f\u672b\u307e\u3067\u306b\u3001\u4e2d\u9593\u7d0d\u4ed8\u3057\u305fCIT\u306e\u7d2f\u8a08\u984d\u306f\u3001\u5e74\u9593\u3067\u7d0d\u4ed8\u3059\u3079\u304dCIT\u7dcf\u984d\u306e\u5c11\u306a\u304f\u3068\u308280%\u306b\u9054\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7d0d\u4ed8\u4e0d\u8db3\u304c\u3042\u308b\u5834\u5408\u3001\u9045\u5ef6\u5229\u606f\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u5b9a\u671f\u7684\u306b\u4e8b\u696d\u696d\u7e3e\u3092\u518d\u78ba\u8a8d\u3057\u3001\u4e2d\u9593\u7d0d\u4ed8\u984d\u3092\u9069\u5207\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a62\uff1a\u671f\u9650\u5185\u306eCIT\u78ba\u5b9a\u7533\u544a\u306e\u5b8c\u4e86<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c\u3001\u4f01\u696d\u306f\u901a\u905480\/2021\/TT-BTC\u306b\u57fa\u3065\u304f\u69d8\u5f0f03\/TNDN\u3092\u7528\u3044\u3066\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08CIT\uff09\u306e\u78ba\u5b9a\u7533\u544a\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u671f\u9650\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c\u306e\u7b2c3\u30f6\u6708\u306e\u6700\u7d42\u65e5\uff08\u901a\u5e38\u306f3\u670831\u65e5\uff09\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u624b\u7d9a\u304d\u306e\u5b8c\u4e86\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u8ab2\u7a0e\u6240\u5f97\u3092\u7167\u5408\u3057\u3001\u8ffd\u52a0\u7d0d\u4ed8\u984d\u307e\u305f\u306f\u9084\u4ed8\u984d\u3092\u78ba\u5b9a\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u63d0\u51fa\u306e\u9045\u5ef6\u3084\u4e0d\u6b63\u78ba\u306a\u7533\u544a\u306f\u3001\u7f70\u91d1\u3084\u7a0e\u52d9\u76e3\u67fb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a63\uff1a\u5b8c\u5168\u306aCIT\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306e\u6e96\u5099<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u3092\u542b\u3080\u7533\u544a\u6570\u5024\u3092\u88cf\u4ed8\u3051\u308b\u5b8c\u5168\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CIT\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u69d8\u5f0f 03\/TNDN\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u5f8c90\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u3055\u308c\u308b\u5e74\u6b21\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304a\u3088\u3073\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u66f8\u985e\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u304c\u3042\u308b\u4f01\u696d\u5411\u3051\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff08\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u7b49\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3066\u3001\u4e2d\u9593\u7d0d\u4ed8\u306e\u8a3c\u6191\u3084\u59d4\u4efb\u72b6\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b8c\u5168\u304b\u3064\u4e00\u8cab\u3057\u305f\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u8ab2\u7a0e\u518d\u8a55\u4fa1\u3084\u8aac\u660e\u8981\u6c42\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6854\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-scaled.webp\" alt=\"Tax-Tips-Small-business-in-Vietnam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-4-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/span><\/p>\n<h3><b>1.3. PIT\uff08\u500b\u4eba\u6240\u5f97\u7a0e\uff09\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\uff1a\u6e90\u6cc9\u5fb4\u53ce\u3068\u4f7f\u7528\u8005\uff08\u96c7\u4e3b\uff09\u306e\u7fa9\u52d9<\/b><\/h3>\n<p><b>\u5b9a\u7fa9\uff1a<\/b> <span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u3092\u6e90\u6cc9\u5fb4\u53ce\u3001\u7533\u544a\u3001\u304a\u3088\u3073\u7d0d\u4ed8\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a61\uff1a\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u7533\u544a\u30fb\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u5b8c\u5168\u306a\u9075\u5b88<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u5f93\u696d\u54e1\u306b\u6240\u5f97\u3092\u652f\u6255\u3046\u524d\u306b\u500b\u4eba\u6240\u5f97\u7a0e<\/span><b>\uff08PIT\uff09<\/b><span style=\"font-weight: 400;\">\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u305d\u306e\u4ed6\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u6642\u70b9\u3067\u3001\u4e8b\u5f8c\u8abf\u6574\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u6240\u5f97\u3068\u5fb4\u53ce\u3059\u3079\u304d\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u7279\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u5f8c\u3001\u4f01\u696d\u306f\u73fe\u5728\u306e\u7533\u544a\u5468\u671f\u306b\u57fa\u3065\u3044\u3066PIT\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6b21\u5831\u544a\u306e\u63d0\u51fa\uff1a\u7fcc\u670820\u65e5\u307e\u3067<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u56db\u534a\u671f\u5831\u544a\u306e\u63d0\u51fa\uff1a\u7fcc\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u306e\u6700\u7d42\u65e5\u307e\u3067<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u7533\u544a\u306b\u52a0\u3048\u3001\u4f01\u696d\u306f\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u305f\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u4f1a\u793e\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u306e\u4e0b\u3067\u5e74\u6b21\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u306b\u4ee3\u7406\u78ba\u5b9a\u7533\u544a\u3092\u59d4\u4efb\u3057\u305f\u5834\u5408\u3092\u542b\u307f\u307e\u3059\uff09\u3002<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u671f\u9650\u5185\u306b\u6e90\u6cc9\u5fb4\u53ce\u3001\u7533\u544a\u3001\u7d0d\u4ed8\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u518d\u8a55\u4fa1\u3001\u9045\u5ef6\u5229\u606f\u306e\u8a08\u7b97\u3001\u304a\u3088\u3073\u884c\u653f\u7f70\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a62\uff1a\u898f\u5b9a\u901a\u308a\u306ePIT\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u7279\u306b\u5bfe\u8c61\u8005\u304c\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066PIT\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u898f\u5b9a\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u8a3c\u660e\u66f8\u306f\u52b4\u50cd\u8005\u304c\u4ee5\u4e0b\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7f72\u3068\u76f4\u63a5\u884c\u3046\u7a0e\u52d9\u78ba\u5b9a\u7533\u544a\u306e\u5b8c\u4e86<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u4ed8\u6e08\u7a0e\u984d\u306e\u8a3c\u660e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u9084\u4ed8\u306e\u8acb\u6c42\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u59d4\u4efb\u3055\u308c\u305f\u5f93\u696d\u54e1\u306e\u7a0e\u52d9\u624b\u7d9a\u304d\u3092\u4f1a\u793e\u304c\u5b8c\u4e86\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u6240\u5f97\u90e8\u5206\u306b\u3064\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u59d4\u4efb\u7bc4\u56f2\u5916\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8a3c\u660e\u66f8\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u306a\u304b\u3063\u305f\u308a\u3001\u4e0d\u6b63\u78ba\u306a\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u52b4\u50cd\u8005\u306e\u6a29\u5229\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u4f01\u696d\u306e\u6cd5\u4ee4\u9806\u5b88\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u751f\u3058\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30ce\u30a6\u30cf\u30a63\uff1aPIT\u898f\u5b9a\u306e\u5909\u66f4\u3092\u5e38\u306b\u6700\u65b0\u72b6\u614b\u306b\u4fdd\u3064\u3053\u3068<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306b\u95a2\u3059\u308b\u653f\u7b56\u306f\u3001\u983b\u7e41\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u30012025\u5e7412\u670810\u65e5\u3001\u56fd\u4f1a\u306f\u6539\u6b63\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\uff082026\u5e74\u65bd\u884c\uff09\u3092\u53ef\u6c7a\u3057\u3001\u7d2f\u9032\u7a0e\u7387\u3001\u57fa\u790e\u63a7\u9664\u984d\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u306b\u5927\u5e45\u306a\u5909\u66f4\u3092\u3082\u305f\u3089\u3057\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u3001\u5f93\u6765\u306e\u6708\u984d1,100\u4e07\u30c9\u30f3\u304b\u3089\u6708\u984d1,550\u4e07\u30c9\u30f3\uff08\u5e74\u984d1\u51048,600\u4e07\u30c9\u30f3\u306b\u76f8\u5f53\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6276\u990a\u63a7\u9664\u984d\u306f\u3001\u6276\u990a\u5bb6\u65cf1\u4eba\u5f53\u305f\u308a\u6708\u984d620\u4e07\u30c9\u30f3\u306b\u8abf\u6574\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306f\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u3053\u308c\u3089\u306e\u5909\u66f4\u3092\u9069\u6642\u306b\u66f4\u65b0\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u304a\u3088\u3073\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u518d\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u66f4\u65b0\u304c\u9045\u308c\u308b\u3068\u3001\u7a0e\u91d1\u306e\u904e\u4e0d\u8db3\u5fb4\u53ce\u304c\u767a\u751f\u3057\u3001\u5e74\u672b\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u8ffd\u52a0\u7d0d\u4ed8\u3084\u9084\u4ed8\u624b\u7d9a\u304d\u304c\u751f\u3058\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>&gt;&gt;&gt; \u8a73\u7d30\u60c5\u5831\u306f\u3053\u3061\u3089\uff1a<\/b><span style=\"font-weight: 400;\"><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vinatpt.com\/personal-income-tax-2026-vietnam\/\"><span style=\"font-weight: 400;\">Personal Income Tax 2026: Key Changes Directly Affecting Employees<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Eng-Handbook-for-investor.pdf\"><span style=\"font-weight: 400;\">Vietnam Tax Handbook for investor of Vina TPT<\/span><\/a><\/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%e5%8b%99%e7%94%b3%e5%91%8a%e3%81%a8%e7%a2%ba%e5%ae%9a\/\" target=\"_blank\" class=\"button alert is-shade is-medium box-shadow-2 lowercase\" rel=\"noopener\">\n\t\t<span>\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u7d39\u4ecb<\/span>\n\t<\/a>\n\n<ol start=\"2\">\n<li><b> \u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u96fb\u5b50\u7a0e\u52d9\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u6642\u306e\u30dd\u30a4\u30f3\u30c8<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u96fb\u5b50\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u7a0e\u91d1\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u6642\u9593\u306e\u7bc0\u7d04\u3001\u66f8\u985e\u624b\u7d9a\u304d\u306e\u524a\u6e1b\u3001\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u900f\u660e\u6027\u5411\u4e0a\u306b\u5f79\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u7533\u544a\u30fb\u96fb\u5b50\u7d0d\u7a0e\u3092\u884c\u3046\u969b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u3057\u3044\u96fb\u5b50\u7a0e\u52d9\u30dd\u30fc\u30bf\u30eb\u3092\u4f7f\u7528\u3057\u3001\u7d0d\u4ed8\u5f8c\u306f\u96fb\u5b50\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3057\u3066\u7d0d\u7a0e\u6642\u523b\u306e\u8a3c\u660e\u3068\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u7f72\u540d\uff08\u96fb\u5b50\u8a3c\u660e\u66f8\uff09\u304c\u6709\u52b9\u3067\u3042\u308a\u3001\u6cd5\u5b9a\u4ee3\u7406\u4eba\u307e\u305f\u306f\u6388\u6a29\u8005\u306e\u540d\u524d\u3067\u6b63\u3057\u304f\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u306b\u81ea\u52d5\u30a8\u30e9\u30fc\u30c1\u30a7\u30c3\u30af\u6a5f\u80fd\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u63d0\u51fa\u524d\u306b\u7a0e\u52d9\u30c7\u30fc\u30bf\u3001\u6307\u6a19\u3001\u4ed8\u8868\u3092\u6ce8\u610f\u6df1\u304f\u518d\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u7d0d\u7a0e\u3092\u4e3b\u4f53\u7684\u306b\u5b8c\u4e86\u3055\u305b\u3001\u7d0d\u4ed8\u72b6\u6cc1\u3092\u8ffd\u8de1\u3057\u3066\u3001\u671f\u9650\u5185\u306b\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u53d6\u5f15\u30b3\u30fc\u30c9\u3092\u7528\u3044\u3066\u51e6\u7406\u72b6\u614b\u3092\u8ffd\u8de1\u3057\u3001\u5185\u90e8\u76e3\u67fb\u3084\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u8aac\u660e\u8cc7\u6599\u3068\u3057\u3066\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6853\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-scaled.webp\" alt=\"Tax-Tips-Small-business-in-Vietnam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-5-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>3. Vina TPT\u304c\u4e2d\u5c0f\u4f01\u696d\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u652f\u63f4\u3059\u308b\u65b9\u6cd5\uff08\u5b9f\u8df5\u7684\u306a\u7a0e\u52d9\u30ce\u30a6\u30cf\u30a6\uff09<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5b9f\u969b\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u3001\u7533\u544a\u5468\u671f\u306e\u8aa4\u9078\u629e\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u3001\u6709\u52b9\u306a\u8a3c\u660e\u66f8\u985e\u306e\u4e0d\u8db3\u3001\u6700\u65b0\u306e\u7a0e\u52d9\u898f\u5b9a\u306e\u672a\u66f4\u65b0\u3068\u3044\u3063\u305f\u4e00\u822c\u7684\u306a\u30df\u30b9\u306b\u3088\u308a\u3001\u6cd5\u5b9a\u306e\u7a0e\u52d9\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3067\u304d\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u554f\u984c\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7406\u89e3\u4e0d\u8db3\u306b\u8d77\u56e0\u3057\u3066\u304a\u308a\u3001<b>\u884c\u653f\u7f70\u3001\u8ffd\u5fb4\u8ab2\u7a0e<\/b>\u3001<span style=\"font-weight: 400;\">\u3055\u3089\u306b\u306f\u6df1\u523b\u306a\u30b1\u30fc\u30b9\u3067\u306f\u7d0d\u7a0e\u8005\u756a\u53f7\uff08\u30b3\u30fc\u30c9\uff09<\/span><b>\u306e\u505c\u6b62\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3059<\/b><\/span>\u3002<span style=\"font-weight: 400;\">\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u96fb\u5b50\u4f1d\u7968\uff09\u3092\u767a\u884c\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u4e2d\u65ad\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u3001\u6b63\u5e38\u306a\u72b6\u614b\u306b\u5fa9\u5e30\u3055\u305b\u308b\u305f\u3081\u306b\u591a\u5927\u306a\u6642\u9593\u3068\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306b\u5fc5\u8981\u306a\u306e\u306f\u5358\u306a\u308b\u7533\u544a\u4ee3\u884c\u696d\u8005\u3067\u306f\u306a\u304f\u3001\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4fdd\u969c\u3057\u3001\u4e8b\u696d\u6d3b\u52d5\u5168\u4f53\u3092\u901a\u3058\u3066\u554f\u984c\u89e3\u6c7a\u3092\u652f\u63f4\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u4e2d\u5c0f\u4f01\u696d\u3092\u652f\u63f4\u3057\u3066\u304d\u305f20\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064<a href=\"https:\/\/vinatpt.com\/ja\/news-insight\/\">Vina TPT<\/a>\u306f\u3001\u521d\u671f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u66f8\u985e\u53ce\u96c6\u3001\u5831\u544a\u66f8\u306e\u4f5c\u6210\u304a\u3088\u3073\u691c\u8a3c\u3001\u66f8\u985e\u306e\u63d0\u51fa\u3001\u63d0\u51fa\u5f8c\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u81f3\u308b\u307e\u3067\u3001\u4f53\u7cfb\u7684\u306a\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u671f\u9650\u901a\u308a\u306b\u7a0e\u52d9\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4e3b\u4f53\u7684\u306b\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u3001\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u5b89\u5b9a\u3057\u305f\u4e8b\u696d\u6d3b\u52d5\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-6852\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-scaled.webp\" alt=\"Tax-Tips-Small-business-in-Vietnam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/03\/Tax-Tips-Small-business-in-Vietnam-6-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 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