{"id":102783,"date":"2026-08-03T06:55:34","date_gmt":"2026-08-03T06:55:34","guid":{"rendered":"https:\/\/fiscalrepresentation.londenholland.nl\/%e3%82%aa%e3%83%a9%e3%83%b3%e3%83%80%e3%81%8a%e3%82%88%e3%81%b3eu%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e7%a8%8e%e5%8b%99%e4%bb%a3%e7%90%86\/"},"modified":"2026-08-03T06:55:34","modified_gmt":"2026-08-03T06:55:34","slug":"%e3%82%aa%e3%83%a9%e3%83%b3%e3%83%80%e3%81%8a%e3%82%88%e3%81%b3eu%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e7%a8%8e%e5%8b%99%e4%bb%a3%e7%90%86","status":"publish","type":"post","link":"https:\/\/fiscalrepresentation.londenholland.nl\/ja\/%e3%82%aa%e3%83%a9%e3%83%b3%e3%83%80%e3%81%8a%e3%82%88%e3%81%b3eu%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e7%a8%8e%e5%8b%99%e4%bb%a3%e7%90%86\/","title":{"rendered":"\u30aa\u30e9\u30f3\u30c0\u304a\u3088\u3073EU\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4ee3\u7406"},"content":{"rendered":"<p style=\"font-weight: 400;\"><strong><span>\u30aa\u30e9\u30f3\u30c0\u304a\u3088\u3073EU\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4ee3\u7406<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u56fd\u969b\u8cbf\u6613\u3092\u5c55\u958b\u3057\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u3078\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u306b\u306f\u3001\u8907\u96d1\u306a\u7a0e\u52d9\u304a\u3088\u3073\u7a0e\u95a2\u306e\u7fa9\u52d9\u304c\u4f34\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u3001EU\u5185\u3067\u306e\u53d6\u5f15\u3084\u5546\u54c1\u306e\u8f38\u5165\u306b\u969b\u3057\u3066\u3001\u8ca1\u653f\u4ee3\u7406\u4eba\uff08Fiscal Representative\uff09\u3092\u4efb\u547d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u5e78\u3044\u306a\u3053\u3068\u306b\u3001\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u30aa\u30e9\u30f3\u30c0\u306b\u73fe\u5730\u6cd5\u4eba\u3084\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002   <\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><span>\u8ca1\u653f\u4ee3\u7406\u4eba\u3068\u306f\u4f55\u304b\u3001\u305d\u3057\u3066\u3044\u3064\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\uff1f<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u8ca1\u653f\u4ee3\u7406\u4eba\u3068\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u81ea\u3089\u7269\u7406\u7684\u306a\u62e0\u70b9\u3092\u7f6e\u3044\u3066\u3044\u306a\u3044\u56fd\u306eVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u7fa9\u52d9\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u3001\u73fe\u5730\u306e\u7a0e\u52d9\u4ee3\u7406\u4eba\u3092\u4efb\u547d\u3067\u304d\u308b\u6cd5\u7684\u30e1\u30ab\u30cb\u30ba\u30e0\u3067\u3059\u3002\u3053\u308c\u306f\u56fd\u969b\u8cbf\u6613\u306b\u304a\u3051\u308bVAT\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3067\u6700\u3082\u4e00\u822c\u7684\u306b\u5229\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u7279\u306b\u975e\u5c45\u4f4f\u4f01\u696d\u304cEU\u306b\u5546\u54c1\u3092\u8f38\u5165\u3057\u3001\u7a0e\u52d9\u3084\u7a0e\u95a2\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u73fe\u5730\u306e\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306b\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002  <\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u4efb\u547d\u3055\u308c\u305f\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u5916\u56fd\u4f01\u696d\u3068\u9023\u5e2f\u8cac\u4efb\u3092\u8ca0\u3046\u305f\u3081\u3001\u73fe\u5730\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u306f\u5b89\u5168\u6027\u304c\u4e00\u5c64\u9ad8\u307e\u308a\u307e\u3059\u3002\u3053\u306e\u53d6\u308a\u6c7a\u3081\u3092\u901a\u3058\u3066\u3001\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u5b9a\u671f\u7684\u306a\u3059\u3079\u3066\u306eVAT\u7fa9\u52d9\u3092\u4ee3\u884c\u3057\u3001\u73fe\u5730\u306e\u30ac\u30a4\u30c9\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u554f\u3044\u5408\u308f\u305b\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u306f\u30aa\u30e9\u30f3\u30c0\u7a0e\u52d9\u5f53\u5c40\u3068\u76f4\u63a5\u3084\u308a\u53d6\u308a\u3092\u884c\u3044\u307e\u3059\u3002  <\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><span>VAT\u306e\u4e8b\u524d\u652f\u6255\u3044\u306a\u3057\u3067EU\u3078\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u65b9\u6cd5<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u56fd\u969b\u8cbf\u6613\u696d\u8005\u306b\u3068\u3063\u3066\u306e\u5927\u304d\u306a\u969c\u58c1\u306f\u3001\u56fd\u5883\u3067\u8f38\u5165VAT\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8ca0\u62c5\u3067\u3059\u3002\u3053\u306e\u8ab2\u984c\u306f\u3001\u8ca1\u653f\u4ee3\u7406\u4eba\u30e9\u30a4\u30bb\u30f3\u30b9\u3068\u5bc6\u63a5\u306b\u9023\u643a\u3059\u308b\u300c<strong>\u7b2c23\u6761\u8f38\u5165VAT\u7e70\u5ef6\u30e9\u30a4\u30bb\u30f3\u30b9<\/strong>\u300d\u306b\u3088\u3063\u3066\u89e3\u6d88\u3055\u308c\u307e\u3059\u3002  <\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>\u7e70\u5ef6\u306e\u4ed5\u7d44\u307f\uff1a<\/span><\/strong><span> \u7a0e\u95a2\u3067\u76f4\u3061\u306bVAT\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6a19\u6e96\u7684\u306a\u8f38\u5165\u30b9\u30ad\u30fc\u30e0\u3068\u306f\u7570\u306a\u308a\u3001\u8ca1\u653f\u4ee3\u7406\u4eba\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u8f38\u5165VAT\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002VAT\u306f\u540c\u3058\u5b9a\u671fVAT\u7533\u544a\u5185\u3067\u5831\u544a\u3068\u9084\u4ed8\u304c\u540c\u6642\u306b\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u56fd\u5883\u3067\u306e\u5373\u6642\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u304c\u767a\u751f\u305b\u305a\u3001\u8f38\u5165\u30d7\u30ed\u30bb\u30b9\u304c\u5927\u5e45\u306b\u5408\u7406\u5316\u3055\u308c\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>EU\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u95a2\u9023\u6027\uff1a<\/span><\/strong><span> \u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u975eEU\u4f01\u696d\u5c02\u7528\u306e\u3082\u306e\u3060\u3068\u3044\u3046\u8aa4\u89e3\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001EU\u30d9\u30fc\u30b9\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u975e\u5e38\u306b\u5927\u304d\u306a\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5357\u7c73\u304b\u3089\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u30a4\u30bf\u30ea\u30a2\u306e\u4f01\u696d\u306f\u3001\u5546\u54c1\u3092\u30a4\u30bf\u30ea\u30a2\u3078\u81ea\u793e\u5728\u5eab\u3068\u3057\u3066\u8ee2\u9001\u3059\u308b\u524d\u306b\u3001\u30aa\u30e9\u30f3\u30c0\u3067\u901a\u95a2\u3092\u884c\u3044\u3001\u30aa\u30e9\u30f3\u30c0\u306e\u7b2c23\u6761\u7e70\u5ef6\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u30b7\u30ca\u30ea\u30aa\u3067\u306f\u3001\u30aa\u30e9\u30f3\u30c0\u306e\u8ca1\u653f\u4ee3\u7406\u4eba\u304c\u5fc5\u8981\u306aEC\u30ea\u30b9\u30c6\u30a3\u30f3\u30b0\u3001\u30a4\u30f3\u30c8\u30e9\u30b9\u30bf\u30c3\u30c8\uff08\u57df\u5185\u7d71\u8a08\uff09\u5831\u544a\u3001\u304a\u3088\u3073VAT\u7533\u544a\u3092\u7ba1\u7406\u3057\u3001\u30aa\u30e9\u30f3\u30c0\u306b\u7269\u7406\u7684\u306a\u62e0\u70b9\u3092\u7f6e\u304f\u3053\u3068\u306a\u304f\u3001\u73fe\u5730\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3057\u307e\u3059\u3002 <\/span> <\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><span>\u7b2c23\u6761VAT\u7e70\u5ef6\u30e9\u30a4\u30bb\u30f3\u30b9\uff1a\u8981\u4ef6\u3068\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u7b2c23\u6761\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u3088\u308a\u3001\u56fd\u969b\u4f01\u696d\u306f\u8f38\u5165VAT\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5b9a\u671fVAT\u7533\u544a\u306b\u76f4\u63a5\u79fb\u884c\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>\u4e3b\u306a\u8981\u4ef6\uff1a<\/span><\/strong><span> \u7b2c23\u6761\u8f38\u5165VAT\u7e70\u5ef6\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5546\u54c1\u304c\u30aa\u30e9\u30f3\u30c0\u7d4c\u7531\u3067\u7269\u7406\u7684\u306bEU\u306b\u642c\u5165\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30aa\u30e9\u30f3\u30c0\u4ee5\u5916\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u8a8d\u53ef\u3055\u308c\u305f\u8ca1\u653f\u4ee3\u7406\u4eba\u3092\u4efb\u547d\u3059\u308b\u3053\u3068\u304c\u3001\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u8ca1\u52d9\u7684\u5f71\u97ff\uff1a<\/span><\/strong><span> \u9ad8\u984d\u5546\u54c1\u3084\u983b\u7e41\u306a\u8f38\u5165\u3092\u884c\u3046\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u6d41\u52d5\u6027\u3092\u6700\u5927\u5316\u3057\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u6700\u9069\u306a\u6226\u7565\u3067\u3059\u3002\u8f38\u5165VAT\u306f\u540c\u3058\u7533\u544a\u66f8\u4e0a\u3067\u7e70\u5ef6\u3001\u5831\u544a\u3001\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u5168\u984d\u63a7\u9664\u6a29\u3092\u6301\u3064\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5b9f\u8cea\u7684\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/span> <\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><span>\u8ca1\u653f\u4ee3\u7406\u4eba\u306e\u7a2e\u985e\uff1a\u9650\u5b9a\u7684\u4ee3\u7406 vs. \u4e00\u822c\u7684\u4ee3\u7406<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u56fd\u969b\u4f01\u696d\u304c\u5229\u7528\u3067\u304d\u308b\u8ca1\u653f\u4ee3\u7406\u4eba\u306e\u30e2\u30c7\u30eb\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li><strong><span>\u9650\u5b9a\u7684\u8ca1\u653f\u4ee3\u7406\uff08Limited Fiscal Representation\uff09\uff1a<\/span><\/strong><span> \u30ea\u30b9\u30af\u304c\u9ad8\u304f\u3001\u8f38\u5165\u76f4\u5f8c\u306e\u76f4\u63a5\u8ca9\u58f2\u306e\u307f\u306b\u53b3\u683c\u306b\u5236\u9650\u3055\u308c\u3066\u304a\u308a\u3001EU\u57df\u5185\u53d6\u5f97\u3084OSS\u7d4c\u7531\u306e\u901a\u4fe1\u8ca9\u58f2\u306a\u3069\u306e\u4ed6\u306e\u30d3\u30b8\u30cd\u30b9\u30d5\u30ed\u30fc\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u3053\u306e\u30e2\u30c7\u30eb\u3067\u306f\u8907\u6570\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u53d6\u5f15\u304c\u5358\u4e00\u306e\u5171\u6709VAT\u756a\u53f7\u3068\u7533\u544a\u66f8\u306b\u7d71\u5408\u3055\u308c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u30d7\u30fc\u30eb\u306e\u5185\u306e1\u793e\u3067\u3082\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u304c\u3042\u308c\u3070\u3001\u540c\u3058\u756a\u53f7\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u308b\u4ed6\u306e\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u76f4\u63a5\u7684\u306a\u5371\u967a\u304c\u53ca\u3076\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u9650\u5b9a\u7684\u8ca1\u653f\u4ee3\u7406\u306f\u3001\u8907\u96d1\u306a\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3001\u57df\u5185\u53d6\u5f97\u3001e\u30b3\u30de\u30fc\u30b9\u53d6\u5f15\u3068\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<li><strong><span>\u4e00\u822c\u7684\u8ca1\u653f\u4ee3\u7406\uff08General Fiscal Representation\uff09\uff1a<\/span><\/strong><span> \u3053\u308c\u306f\u3001\u6700\u9069\u306a\u4fdd\u8b77\u3068\u904b\u7528\u306e\u67d4\u8edf\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3001\u63a8\u5968\u3055\u308c\u308b\u5b89\u5168\u6027\u306e\u9ad8\u3044\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7\u3067\u3059\u3002\u4e00\u822c\u7684\u8ca1\u653f\u4ee3\u7406\u306e\u4e0b\u3067\u306f\u3001\u5404\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u500b\u5225\u306e\u30b5\u30d6VAT\u756a\u53f7\u304c\u4ed8\u4e0e\u3055\u308c\u3001VAT\u7533\u544a\u3001EC\u30ea\u30b9\u30c6\u30a3\u30f3\u30b0\u3001\u30a4\u30f3\u30c8\u30e9\u30b9\u30bf\u30c3\u30c8\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u5831\u544a\u306f\u3001\u4ed6\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u304b\u3089\u5b8c\u5168\u306b\u5206\u96e2\u3057\u3066\u7ba1\u7406\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30ea\u30b9\u30af\u3092\u5287\u7684\u306b\u6700\u5c0f\u9650\u306b\u6291\u3048\u306a\u304c\u3089\u3001\u8907\u96d1\u306a\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u30e2\u30c7\u30eb\u3001e\u30b3\u30de\u30fc\u30b9\u53d6\u5f15\u3001\u57df\u5185\u53d6\u5f97\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002 <\/span> <\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><strong><span>\u5305\u62ec\u7684\u306aVAT\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7fa9\u52d9\u3092\u72ec\u81ea\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u5916\u56fd\u4f01\u696d\u3092\u6df1\u523b\u306a\u4e8b\u52d9\u7684\u969c\u58c1\u3084\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u306b\u3055\u3089\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u3001\u5b9a\u671f\u7684\u306aVAT\u7533\u544a\u3001EC\u30ea\u30b9\u30c6\u30a3\u30f3\u30b0\u3001\u30a4\u30f3\u30c8\u30e9\u30b9\u30bf\u30c3\u30c8\u5831\u544a\u306a\u3069\u306e\u65e5\u5e38\u7684\u306a\u7533\u544a\u696d\u52d9\u3092\u4ee3\u884c\u3057\u3001\u3059\u3079\u3066\u306e\u671f\u9650\u304c\u6b63\u78ba\u306b\u5b88\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002  <\/span><\/p>\n<p style=\"font-weight: 400;\"><span>\u3055\u3089\u306b\u3001\u57df\u5185\u4f9b\u7d66\u306b\u5bfe\u3059\u308b\u30bc\u30ed\u7a0e\u7387\u306e\u9069\u7528\u306a\u3069\u3001\u8907\u96d1\u306a\u6b27\u5dde\u306e\u7a0e\u5236\u3092\u904b\u7528\u3059\u308b\u306b\u306f\u53b3\u683c\u306a\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3067\u3059\u3002\u30eb\u30fc\u30eb\u304c\u8aa4\u89e3\u3055\u308c\u308b\u3068\u3001\u4f01\u696d\u306f\u591a\u984d\u306e\u7f70\u91d1\u3084\u76e3\u67fb\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u5c02\u9580\u7684\u304b\u3064\u5148\u898b\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u30aa\u30e9\u30f3\u30c0\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u3059\u3079\u3066\u306e\u554f\u3044\u5408\u308f\u305b\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u306f\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5185\u306e\u4ed6\u306e\u30ea\u30f3\u30af\u3084\u4e0a\u6d41\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9075\u5b88\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3082\u983b\u7e41\u306b\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u5c02\u9580\u306e\u4ee3\u7406\u4eba\u3092\u7f6e\u304f\u3053\u3068\u3067\u3001\u8cb4\u793e\u306e\u696d\u52d9\u306f\u5b8c\u5168\u306b\u4fdd\u8b77\u3055\u308c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u7dad\u6301\u3055\u308c\u307e\u3059\u3002    <\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><span>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b7\u30e7\u30c3\u30d7\uff08OSS\uff09\u306b\u3088\u308be\u30b3\u30de\u30fc\u30b9VAT\u306e\u7c21\u7d20\u5316<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u6b27\u5dde\u306e\u8907\u6570\u306e\u56fd\u5883\u3092\u8d8a\u3048\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u8ca9\u58f2\u3092\u884c\u3046\u30c7\u30b8\u30bf\u30eb\u30b3\u30de\u30fc\u30b9\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u300c<strong>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b7\u30e7\u30c3\u30d7\uff08OSS\uff09<\/strong>\u300d\u30b9\u30ad\u30fc\u30e0\u306f\u3001\u6b63\u78ba\u306b\u5b9f\u884c\u3055\u308c\u308c\u3070\u7a0e\u52d9\u7ba1\u7406\u3092\u5287\u7684\u306b\u7c21\u7d20\u5316\u3057\u307e\u3059\u3002 <\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>OSS\u306e\u4ed5\u7d44\u307f\uff1a<\/span><\/strong><span> e\u30b3\u30de\u30fc\u30b9\u4e8b\u696d\u8005\u304cEU\u306e\u3059\u3079\u3066\u306e\u4ed5\u5411\u56fd\u3067\u500b\u5225\u306bVAT\u767b\u9332\u3092\u884c\u3044\u3001\u73fe\u5730\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u5f37\u3044\u308b\u4ee3\u308f\u308a\u306b\u3001OSS\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u3059\u3079\u3066\u306eEU\u5185B2C\u8ca9\u58f2\u3092\u5358\u4e00\u306e\u96fb\u5b50\u56db\u534a\u671f\u7533\u544a\u66f8\u3092\u901a\u3058\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u8ca1\u653f\u4ee3\u7406\u4eba\u306e\u5f79\u5272\uff1a<\/span><\/strong><span> \u30aa\u30e9\u30f3\u30c0\u3067OSS\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u73fe\u5730\u306e\u4ed5\u5411\u5730VAT\u7a0e\u7387\u3092\u8ab2\u3057\u306a\u304c\u3089\u3001\u3059\u3079\u3066\u306e\u52a0\u76df\u56fd\u306e\u6d88\u8cbb\u8005\u306b\u8ca9\u58f2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u30aa\u30e9\u30f3\u30c0\u7a0e\u52d9\u5f53\u5c40\u304c\u5fb4\u53ce\u3055\u308c\u305f\u53ce\u76ca\u3092\u305d\u308c\u305e\u308c\u306e\u6d88\u8cbb\u56fd\u306b\u81ea\u52d5\u7684\u306b\u518d\u5206\u914d\u3057\u307e\u3059\u3002\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u3001\u3053\u308c\u3089\u306eOSS\u7533\u544a\u304c\u53b3\u683c\u306b\u691c\u8a3c\u3055\u308c\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3057\u3001\u7d99\u7d9a\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u8cb4\u793e\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u52d9\u5f53\u5c40\u3068\u5186\u6ed1\u306b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u56f3\u308a\u307e\u3059\u3002 <\/span> <\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><span>\u9ad8\u5ea6\u306aVAT\u7ba1\u7406\u306e\u305f\u3081\u306e\u4fdd\u7a0e\u5009\u5eab\u306e\u6d3b\u7528<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u5546\u54c1\u3092\u300c<strong>\u4fdd\u7a0e\u5009\u5eab<\/strong>\u300d\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8f38\u5165\u3055\u308c\u305f\u975eEU\u5546\u54c1\u3092\u3001\u5373\u6642\u306e\u8f38\u5165VAT\u3084\u95a2\u7a0e\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u3053\u3068\u306a\u304f\u4fdd\u6301\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8ca1\u52d9\u7fa9\u52d9\u306f\u3001\u5546\u54c1\u304c\u5009\u5eab\u304b\u3089\u6b63\u5f0f\u306b\u51fa\u5eab\u3055\u308c\u3001\u81ea\u7531\u6d41\u901a\u306b\u79fb\u884c\u3057\u305f\u3068\u304d\u306b\u306e\u307f\u767a\u751f\u3057\u307e\u3059\u3002  <\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6700\u9069\u5316\uff1a<\/span><\/strong><span> \u3053\u306e\u6226\u7565\u306f\u3001\u8cb7\u3044\u624b\u304c\u78ba\u4fdd\u3055\u308c\u308b\u307e\u3067\u95a2\u7a0e\u3084\u8f38\u5165\u7a0e\u306e\u652f\u6255\u3044\u3092\u9045\u3089\u305b\u305f\u3044\u5927\u91cf\u53d6\u5f15\u696d\u8005\u3084\u5378\u58f2\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u975e\u5e38\u306b\u6709\u5229\u3067\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u4ee3\u7406\u4eba\u306e\u5f79\u5272\uff1a<\/span><\/strong><span> \u5546\u54c1\u304c\u4fdd\u7a0e\u5009\u5eab\u304b\u3089\u56fd\u5185\u5e02\u5834\u3078\u901a\u95a2\u3055\u308c\u308b\u969b\u3001\u95a2\u9023\u3059\u308b\u8f38\u5165VAT\u306f\u7b2c23\u6761\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u4f7f\u7528\u3057\u3066\u5b9a\u671fVAT\u7533\u544a\u3078\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u79fb\u884c\u3055\u308c\u307e\u3059\u3002\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u3001\u30a8\u30e9\u30fc\u306e\u306a\u3044\u5831\u544a\u3068\u7a0e\u95a2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u76e3\u7763\u3057\u307e\u3059\u3002 <\/span> <\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><span>\u672a\u6765\u3078\u306e\u5099\u3048\uff1aViDA\uff08\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306eVAT\uff09\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u6b27\u5dde\u306e\u7a0e\u5236\u898f\u5236\u306f\u6025\u901f\u306b\u30c7\u30b8\u30bf\u30eb\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u300c<strong>ViDA\uff08\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306eVAT\uff09<\/strong>\u300d\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u306e\u5c55\u958b\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7fa9\u52d9\u5316\u306b\u3088\u308a\u3001EU\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u900f\u660e\u6027\u3078\u3068\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\u3002  <\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>ERP\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\uff1a<\/span><\/strong><span> \u3053\u306e\u30b7\u30b9\u30c6\u30e0\u7684\u306a\u8ee2\u63db\u306b\u306f\u3001\u4f01\u696d\u8cc7\u6e90\u8a08\u753b\uff08ERP\uff09\u304a\u3088\u3073\u4f1a\u8a08\u30a4\u30f3\u30d5\u30e9\u306e\u8fd1\u4ee3\u5316\u304c\u5fc5\u8981\u3067\u3059\u3002\u8ca1\u653f\u4ee3\u7406\u4eba\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u8981\u4ef6\u3084\u9032\u5316\u3059\u308b\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7fa9\u52d9\u306b\u9069\u5fdc\u3059\u308b\u306e\u3092\u52a9\u3051\u308b\u4e0a\u3067\u3001\u4e0d\u53ef\u6b20\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u7559\u610f\u3059\u3079\u304d\u671f\u9650\uff1a<\/span><\/strong><span> EU\u57df\u5185\u3067\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u3001\u307e\u305f\u306f\u5f53\u8a72EU\u52a0\u76df\u56fd\u306b\u56fa\u5b9a\u65bd\u8a2d\u304c\u3042\u308a\u3001\u52a0\u76df\u56fd\u304c\u7fa9\u52d9\u4ed8\u3051\u308b\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u67a0\u7d44\u307f\u3084\u56fd\u5185\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u898f\u5247\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5916\u56fd\u4f01\u696d\u306f\u3001\u76f4\u3061\u306b\u6e96\u5099\u3092\u958b\u59cb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002ViDA\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306e\u4e0b\u3067\u306e\u4e3b\u8981\u306a\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u7fa9\u52d9\u306f\u3001<strong>2030\u5e747\u67081\u65e5<\/strong>\u307e\u3067\u306e\u5b9f\u65bd\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u969b\u4f01\u696d\u306f\u3053\u306e\u671f\u9593\u3092\u5229\u7528\u3057\u3066\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3001\u81ea\u52d5\u5831\u544a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u78ba\u7acb\u3001\u304a\u3088\u3073\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u884c\u3046\u3079\u304d\u3067\u3059\u3002 <\/span> <\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong><span>\u767b\u9332\u30d7\u30ed\u30bb\u30b9\u3001\u8a31\u53ef\u3001\u304a\u3088\u3073\u5fc5\u8981\u306a\u30e9\u30a4\u30bb\u30f3\u30b9<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u30aa\u30e9\u30f3\u30c0\u3067\u53d6\u5f15\u69cb\u9020\u3092\u78ba\u7acb\u3059\u308b\u306b\u306f\u3001\u7279\u5b9a\u306e\u6cd5\u7684\u8b58\u5225\u5b50\u3068\u6587\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li><strong><span>\u4e3b\u8981\u306a\u767b\u9332\uff1a<\/span><\/strong><span> \u8cb4\u793e\u306f\u6709\u52b9\u306a\u30aa\u30e9\u30f3\u30c0\u306eVAT\u756a\u53f7\u3068EORI\uff08\u4e8b\u696d\u8005\u767b\u9332\u8b58\u5225\uff09\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u30e9\u30a4\u30bb\u30f3\u30b9\uff1a<\/span><\/strong><span> \u540c\u6642\u306b\u3001\u30aa\u30e9\u30f3\u30c0\u306e\u8ca1\u653f\u4ee3\u7406\u5951\u7d04\u304c\u7b2c23\u6761\u8f38\u5165VAT\u7e70\u5ef6\u30e9\u30a4\u30bb\u30f3\u30b9\u3068\u5171\u306b\u958b\u59cb\u3055\u308c\u3001\u8cb4\u793e\u304c\u56fd\u5883\u3067\u306e\u4e8b\u524d\u652f\u6255\u3044\u306a\u3057\u306b\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u8ffd\u52a0\u306e\u8a31\u53ef\uff1a<\/span><\/strong><span> \u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u30e2\u30c7\u30eb\u306b\u5fdc\u3058\u3066\u3001\u4ee3\u7406\u4eba\u306fOSS\u767b\u9332\u3001\u4fdd\u7a0e\u5009\u5eab\u306e\u8a8d\u53ef\u3001\u304a\u3088\u3073\u73fe\u5730\u306e\u7279\u5225\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8a31\u53ef\u306e\u53d6\u5f97\u3092\u652f\u63f4\u3057\u307e\u3059\u3002 <\/span> <\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span>\u30a8\u30f3\u30c9\u30c4\u30fc\u30a8\u30f3\u30c9\u306e\u4e8b\u52d9\u7684\u306a\u30aa\u30f3\u30dc\u30fc\u30c7\u30a3\u30f3\u30b0\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u6700\u59276\u9031\u9593\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u8ca1\u653f\u4ee3\u7406\u4eba\u3068\u63d0\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u6b63\u78ba\u6027\u304c\u4fdd\u8a3c\u3055\u308c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af\u304b\u3089\u4fdd\u8b77\u3055\u308c\u3001\u521d\u65e5\u304b\u3089\u6b27\u5dde\u3067\u306e\u696d\u52d9\u3092\u5186\u6ed1\u306b\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><span>\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306e\u307e\u3068\u3081<\/span><\/strong><\/p>\n<p style=\"font-weight: 400;\"><span>\u30aa\u30e9\u30f3\u30c0\u3067\u5c02\u9580\u306e\u8ca1\u653f\u4ee3\u7406\u4eba\u3092\u4efb\u547d\u3059\u308b\u3053\u3068\u306f\u3001\u8cb4\u793e\u306b\u3068\u3063\u3066\u4e3b\u306b3\u3064\u306e\u69cb\u9020\u7684\u306a\u5229\u70b9\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002 <\/span><\/p>\n<ul style=\"font-weight: 400;\">\n<li><strong><span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6700\u9069\u5316\uff1a<\/span><\/strong><span> \u5b8c\u5168\u306b\u7d71\u5408\u3055\u308c\u305f\u7b2c23\u6761\u7e70\u5ef6\u30b9\u30ad\u30fc\u30e0\u3092\u901a\u3058\u3066\u3001\u56fd\u5883\u3067\u306e\u8f38\u5165VAT\u306e\u4e8b\u524d\u652f\u6255\u3044\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002 <\/span> <\/li>\n<li><strong><span>\u898f\u5236\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4fdd\u8a3c\uff1a<\/span><\/strong><span> 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\u73fe\u5730\u306e\u5c02\u9580\u77e5\u8b58\u306b\u3088\u308a\u3001\u5909\u5316\u3059\u308b\u6b27\u5dde\u306e\u7a0e\u6cd5\u3078\u306e\u5b8c\u5168\u306a\u6e96\u62e0\u3092\u78ba\u5b9f\u306b\u3057\u3001\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u306a\u304c\u3089\u3001\u30aa\u30e9\u30f3\u30c0\u306e\u9ad8\u5ea6\u306a\u7269\u6d41\u30a4\u30f3\u30d5\u30e9\u3092\u6d3b\u7528\u3057\u3066\u6b27\u5dde\u5168\u57df\u306b\u88fd\u54c1\u3092\u30b7\u30fc\u30e0\u30ec\u30b9\u306b\u914d\u9001\u3067\u304d\u307e\u3059\u3002 <\/span> <\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><span> <\/span><\/p>\n<p style=\"font-weight: 400;\"><strong><span>\u95a2\u9023\u8cc7\u6599\uff1a<\/span><\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li><a href=\"https:\/\/fiscalrepresentation.londenholland.nl\/ja\/%e8%aa%ac%e6%98%8e%e3%83%aa%e3%82%b9%e3%83%88\/\">\u30d5\u30a3\u30b9\u30ab\u30eb\u30fb\u30ec\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u89e3\u8aac\uff1a\u7b2c23\u6761\u3068VAT\u7e70\u5ef6<\/a><\/li>\n<li><a href=\"https:\/\/fiscalrepresentation.londenholland.nl\/fiscal-representation-in-the-eu-comprehensive-guide-qa\/\">EU\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4ee3\u7406\uff1a\u5305\u62ec\u7684\u30ac\u30a4\u30c9\u3068Q&#038;A<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u30aa\u30e9\u30f3\u30c0\u304a\u3088\u3073EU\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4ee3\u7406 \u56fd\u969b\u8cbf\u6613\u3092\u5c55\u958b\u3057\u3001\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u3078\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u306b\u306f\u3001\u8907\u96d1\u306a\u7a0e\u52d9\u304a\u3088\u3073\u7a0e\u95a2\u306e\u7fa9\u52d9\u304c\u4f34\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u3001EU\u5185\u3067\u306e\u53d6\u5f15\u3084\u5546\u54c1\u306e\u8f38\u5165\u306b\u969b\u3057\u3066\u3001\u8ca1\u653f\u4ee3\u7406\u4eba\uff08Fiscal Represe&#8230;<\/p>\n","protected":false},"author":1,"featured_media":102525,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-102783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-87"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ 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