{"id":15991,"date":"2025-10-30T08:26:11","date_gmt":"2025-10-29T23:26:11","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=15991"},"modified":"2025-10-30T18:27:06","modified_gmt":"2025-10-30T09:27:06","slug":"ci_tradetax-%e3%81%af-uncl-5153%ef%bc%88tax-type%ef%bc%89%e3%81%a8-uncl-5305%ef%bc%88tax-category%ef%bc%89%e3%81%8c%e5%bf%85%e9%a0%88%e2%80%95%e2%80%95%e3%80%8c%e7%b5%a6%e4%b8%8e%e3%81%ae%e6%ba%90","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=15991","title":{"rendered":"CI_Trade_Tax \u306f VAT \u5c02\u7528\uff1f\u2015\u2015JP PINT \u3067\u306e\u5236\u7d04\u3068\u3001Allowance\/Charge \u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u30fb\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6b63\u3057\u3044\u8868\u73fe"},"content":{"rendered":"<p>Views: 19<\/p><div id=\"header\">\n<h1>CI_Trade_Tax \u306f VAT \u5c02\u7528\uff1f\u2015\u2015JP PINT \u3067\u306e\u5236\u7d04\u3068\u3001Allowance\/Charge \u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u30fb\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6b63\u3057\u3044\u8868\u73fe<\/h1>\n<div class=\"details\">\n<span id=\"author\" class=\"author\">ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09<\/span><br \/>\n<span id=\"revdate\">2025-10-30<\/span>\n<\/div>\n<\/div>\n<div id=\"content\">\n<div class=\"sect1\">\n<h2 id=\"_\u8981\u65e8\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\">1. \u8981\u65e8\uff08\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p><strong>\u7d50\u8ad6<\/strong>: JP PINT \u306e\u691c\u8a3c\u904b\u7528\u3067\u306f <code>CI_Trade_Tax<\/code> \u306f\u5b9f\u8cea\u7684\u306b <strong>VAT \u660e\u7d30<\/strong> \u306e\u8aac\u660e\u67a0\u3067\u3059\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306a\u3069\u306e\u300c\u975e VAT \u7a0e\u300d\u3084\u201c\u30de\u30a4\u30ca\u30b9\u7a0e\u984d\u201d\u306f <code>CI_Trade_Tax<\/code> \u306b\u7f6e\u304b\u305a\u3001<code>SpecifiedTradeAllowanceCharge<\/code>\uff08\u4ee5\u4e0b\u300cAllowance\/Charge\u300d\uff09\u3067\u8868\u3059\u306e\u304c\u3001\u76f8\u4e92\u904b\u7528\u4e0a\u3082\u3063\u3068\u3082\u5b89\u5168\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u3068 JP PINT \u306e\u9023\u643a\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u3053\u306e\u65b9\u91dd\u304c\u671b\u307e\u3057\u304f\u3001\u5148\u65e5\u306e\u8a18\u4e8b\u3092\u5168\u9762\u6539\u8a02\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u80cc\u666f\u3068\u8aa4\u89e3\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\">2. \u80cc\u666f\u3068\u8aa4\u89e3\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist\">\n<ul>\n<li>\n<p>UN\/CEFACT \u306e\u539f\u5178\u30b3\u30fc\u30c9\u8868\uff08UNCL 5153\uff09\u306b\u306f <code>SWT<\/code>\uff08Shifted Wage Tax\uff1a\u6e90\u6cc9\u7cfb\uff09\u3084 <code>CAR<\/code>\uff08Car tax\uff1a\u8eca\u4e21\u7a0e\uff09\u7b49\u306e\u7a0e\u7a2e\u30b3\u30fc\u30c9\u304c\u5b58\u5728\u3059\u308b\u3002<strong>\u3057\u304b\u3057\u30b3\u30fc\u30c9\u306e\u5b58\u5728<\/strong>\u3068<strong>\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\uff08JP PINT\uff09\u3067\u306e\u53d7\u5165\u8981\u4ef6<\/strong>\u306f\u5225\u306e\u8a71\u3002<\/p>\n<\/li>\n<li>\n<p>JP PINT\uff08EN 16931 \u7cfb\uff09\u306e\u5b9f\u88c5\u3067\u306f\u3001<code>CI_Trade_Tax<\/code> \u306f <strong>VAT \u306e\u8ab2\u7a0e\u533a\u5206\u30fb\u7a0e\u7387\u30fb\u8ab2\u7a0e\u6a19\u6e96\u3068\u7a0e\u984d<\/strong>\u3092\u8aac\u660e\u3059\u308b\u90e8\u54c1\u3068\u3057\u3066\u6271\u308f\u308c\u3001<strong>\u975e VAT \u7a0e\u3092\u6df7\u5728<\/strong>\u3055\u305b\u308b\u3068\u691c\u8a3c\u306b\u843d\u3061\u3084\u3059\u3044\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u306a\u305c_ci_trade_tax_\u306b\u975e_vat_\u7a0e\u3092\u66f8\u3044\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304b\">3. \u306a\u305c <code>CI_Trade_Tax<\/code> \u306b\u975e VAT \u7a0e\u3092\u66f8\u3044\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p><strong>\u30ab\u30c6\u30b4\u30ea O\uff08VAT \u9069\u7528\u5916\uff09\u00d7 \u7a0e\u984d \u2260 0 \u306e\u77db\u76fe<\/strong><br \/>\nVAT \u9069\u7528\u5916\uff08<code>CategoryCode=O<\/code>\uff09\u306e\u7a0e\u984d\u306b\u5024\uff08\u3068\u304f\u306b\u8ca0\u5024\uff09\u3092\u7f6e\u304f\u3068\u3001\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u30eb\u30fc\u30eb\u3068\u76f8\u53cd\u3057\u3001\u30d0\u30ea\u30c7\u30fc\u30b7\u30e7\u30f3\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u7a0e\u984d\u96c6\u8a08\u306e\u7834\u7dbb<\/strong><br \/>\nVAT \u96c6\u8a08\uff08\u7a0e\u7387\u5225\u5c0f\u8a08\u3001\u8ab2\u7a0e\u6a19\u6e96\u3001TaxTotal\uff09\u306b\u975e VAT \u7a0e\u304c\u6df7\u3056\u308b\u3068\u3001\u30ec\u30dd\u30fc\u30c8\u30fb\u4f1a\u8a08\u9023\u643a\u3067\u7834\u7dbb\u3059\u308b\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u30de\u30a4\u30ca\u30b9\u7a0e\u984d\u306e\u975e\u63a8\u5968<\/strong><br \/>\nCII \u306f <strong>\u201c\u6b63\u5024\uff0bIndicator\uff08Allowance\/Charge\uff09\u201d<\/strong> \u3067\u7b26\u53f7\u3092\u8868\u3059\u8a2d\u8a08\u3002\u7a0e\u984d\u6b04\u306b\u8ca0\u5024\u3092\u5165\u308c\u308b\u8a2d\u8a08\u306f\u975e\u4e92\u63db\u306b\u306a\u308a\u3084\u3059\u3044\u3002<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u6b63\u3057\u3044\u5b9f\u88c5allowancecharge_\u65b9\u5f0f\">4. \u6b63\u3057\u3044\u5b9f\u88c5\uff1aAllowance\/Charge \u65b9\u5f0f<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p><strong>\u975e VAT \u7a0e\u306f Allowance\/Charge \u306b\u8f09\u305b\u308b<\/strong>\u3002VAT \u306f\u5f93\u6765\u3069\u304a\u308a <code>CI_Trade_Tax<\/code> \u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_a_\u6e90\u6cc9\u6240\u5f97\u7a0ewithholding_tax\">4.1. A) \u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding tax\uff09<\/h3>\n<div class=\"paragraph\">\n<p>\u8acb\u6c42\u5408\u8a08\u306e<strong>\u652f\u6255\u6642\u63a7\u9664<\/strong>\u3068\u3057\u3066\u8868\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;!-- VAT\uff08JCT 10%\uff09\u306e\u8aac\u660e\u306f CI_Trade_Tax \u306b\u9650\u5b9a --&gt;\r\n&lt;ram:ApplicableTradeTax&gt;\r\n  &lt;ram:TypeCode&gt;VAT&lt;\/ram:TypeCode&gt;\r\n  &lt;ram:CategoryCode&gt;S&lt;\/ram:CategoryCode&gt;\r\n  &lt;ram:RateApplicablePercent&gt;10&lt;\/ram:RateApplicablePercent&gt;\r\n  &lt;ram:BasisAmount currencyID=\"JPY\"&gt;100000&lt;\/ram:BasisAmount&gt;\r\n  &lt;ram:CalculatedAmount currencyID=\"JPY\"&gt;10000&lt;\/ram:CalculatedAmount&gt;\r\n&lt;\/ram:ApplicableTradeTax&gt;\r\n\r\n&lt;!-- \u6e90\u6cc9\u6240\u5f97\u7a0e\u306f Allowance\uff08\u63a7\u9664\uff09\uff1a\u6b63\u5024\uff0bIndicator=false --&gt;\r\n&lt;ram:SpecifiedTradeAllowanceCharge&gt;\r\n  &lt;ram:ChargeIndicator&gt;&lt;udt:Indicator&gt;false&lt;\/udt:Indicator&gt;&lt;\/ram:ChargeIndicator&gt;\r\n  &lt;ram:ActualAmount currencyID=\"JPY\"&gt;10210&lt;\/ram:ActualAmount&gt;\r\n  &lt;ram:ReasonCode&gt;26&lt;\/ram:ReasonCode&gt; &lt;!-- Taxes deducted from payment --&gt;\r\n  &lt;ram:Reason&gt;Withholding income tax (10.21%)&lt;\/ram:Reason&gt;\r\n  &lt;!-- VAT \u96c6\u8a08\u306b\u306f\u5e72\u6e09\u3055\u305b\u306a\u3044 --&gt;\r\n  &lt;ram:CategoryTradeTax&gt;\r\n    &lt;ram:TypeCode&gt;VAT&lt;\/ram:TypeCode&gt;\r\n    &lt;ram:CategoryCode&gt;O&lt;\/ram:CategoryCode&gt;\r\n  &lt;\/ram:CategoryTradeTax&gt;\r\n&lt;\/ram:SpecifiedTradeAllowanceCharge&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_b_\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0evehicle_weight_tax\">4.2. B) \u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\uff08Vehicle weight tax\uff09<\/h3>\n<div class=\"paragraph\">\n<p><strong>\u4e0d\u8ab2\u7a0e\u306e\u52a0\u7b97<\/strong>\u3068\u3057\u3066\u8868\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ram:SpecifiedTradeAllowanceCharge&gt;\r\n  &lt;ram:ChargeIndicator&gt;&lt;udt:Indicator&gt;true&lt;\/udt:Indicator&gt;&lt;\/ram:ChargeIndicator&gt;\r\n  &lt;ram:ActualAmount currencyID=\"JPY\"&gt;45000&lt;\/ram:ActualAmount&gt;\r\n  &lt;ram:Reason&gt;Automobile weight tax&lt;\/ram:Reason&gt;\r\n  &lt;ram:CategoryTradeTax&gt;\r\n    &lt;ram:TypeCode&gt;VAT&lt;\/ram:TypeCode&gt;\r\n    &lt;ram:CategoryCode&gt;O&lt;\/ram:CategoryCode&gt; &lt;!-- VAT\u9069\u7528\u5916 --&gt;\r\n  &lt;\/ram:CategoryTradeTax&gt;\r\n&lt;\/ram:SpecifiedTradeAllowanceCharge&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"admonitionblock note\">\n<table>\n<tr>\n<td class=\"icon\">\n<div class=\"title\">Note<\/div>\n<\/td>\n<td class=\"content\">\n<div class=\"paragraph\">\n<p>\u91cd\u91cf\u7a0e\u3092<strong>\u884c\u660e\u7d30<\/strong>\u3068\u3057\u3066\u8868\u73fe\u3059\u308b\u5834\u5408\u306f\u3001\u91cd\u91cf\u7a0e\u7528\u306e\u884c\u3092\u4f5c\u6210\u3057\u3001\u884c\u306e <code>ApplicableTradeTax\/CategoryCode=O<\/code>\uff08CalculatedAmount=0\uff09\u3067\u300c\u4e0d\u8ab2\u7a0e\u300d\u3092\u793a\u3057\u3001\u884c\u91d1\u984d\u306f<strong>\u4fa1\u683c\u30fb\u91d1\u984d<\/strong>\u5074\u306b\u8f09\u305b\u308b\u65b9\u6cd5\u3067\u3082\u53ef\uff08VAT\u8a08\u7b97\u306b\u306f\u8f09\u3089\u306a\u3044\uff09\u3002<\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u8acb\u6c42\u5408\u8a08\u91d1\u984d\u306e\u5185\u8a33\u8868\u793a\u65e5\u672c\u306e\u5b9f\u52d9\u5411\u3051\">5. \u8acb\u6c42\u5408\u8a08\u91d1\u984d\u306e\u5185\u8a33\u8868\u793a\uff08\u65e5\u672c\u306e\u5b9f\u52d9\u5411\u3051\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u7a0e\u7406\u58eb\u5831\u916c\uff08\u7a0e\u629c 100,000\uff09\u30fb\u6d88\u8cbb\u7a0e 10,000\u30fb\u6e90\u6cc9 10,210\u30fb\u91cd\u91cf\u7a0e 45,000\uff08\u4efb\u610f\u306e\u4f8b\uff09\u3092\u540c\u4e00\u8acb\u6c42\u306b\u542b\u3081\u308b\u3068\u304d\u306e<strong>\u898b\u305b\u65b9\u3068\u8a08\u7b97<\/strong>\u3002<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch\">\n<colgroup>\n<col style=\"width: 35%;\">\n<col style=\"width: 20%;\">\n<col style=\"width: 45%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-left valign-top\">\u8868\u793a\u884c\uff08\u4f8b\uff09<\/th>\n<th class=\"tableblock halign-left valign-top\">\u91d1\u984d<\/th>\n<th class=\"tableblock halign-left valign-top\">\u5099\u8003\uff0fCII \u5bfe\u5fdc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u5831\u916c\uff08\u7a0e\u629c\uff09<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">100,000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">Line\/TaxBasis\uff08VAT \u5bfe\u4fa1\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u6d88\u8cbb\u7a0e\uff0810%\uff09<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10,000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><code>ApplicableTradeTax(VAT,S,10%)<\/code><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><strong>\u8acb\u6c42\u91d1\u984d\uff08\u7a0e\u8fbc\u30fb\u5bfe\u4fa1\u90e8\u5206\uff09<\/strong><\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><strong>110,000<\/strong><\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">GrandTotal\uff08\u5bfe\u4fa1\uff0bVAT\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">45,000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><strong>Charge<\/strong>\uff08<code>ChargeIndicator=true<\/code>\u3001Category=O\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u6e90\u6cc9\u6240\u5f97\u7a0e\uff0810.21%\uff09<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u25b210,210<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><strong>Allowance<\/strong>\uff08<code>ChargeIndicator=false<\/code>\u3001Category=O\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u524d\u6255<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u25b20<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8a72\u5f53\u6642\u306f Allowance or \u65e2\u5165\u91d1\u5dee\u5f15<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><strong>\u5dee\u5f15\u652f\u6255\u984d\uff08\u632f\u8fbc\u984d\uff09<\/strong><\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><strong>144,790<\/strong><\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">110,000 + 45,000 \u2212 10,210<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sect2\">\n<h3 id=\"_\u30b5\u30de\u30ea\u30a2\u30a4\u30c6\u30e0\u6574\u5408headermonetarysummation\">5.1. \u30b5\u30de\u30ea\u30a2\u30a4\u30c6\u30e0\u6574\u5408\uff08HeaderMonetarySummation\uff09<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>LineTotalAmount<\/code> \u2026 100,000<\/p>\n<\/li>\n<li>\n<p><code>TaxTotalAmount<\/code> \u2026 10,000<\/p>\n<\/li>\n<li>\n<p><code>AllowanceTotalAmount<\/code> \u2026 10,210\uff08\u6e90\u6cc9\u306e\u307f\u3092\u5408\u7b97\uff09<\/p>\n<\/li>\n<li>\n<p><code>ChargeTotalAmount<\/code> \u2026 45,000\uff08\u4ed5\u69d8\u306b\u3088\u308a\u7701\u7565\u53ef\u3002\u672a\u30b5\u30dd\u30fc\u30c8\u306e\u5834\u5408\u306f GrandTotal \u306b\u542b\u3081\u308b\uff09<\/p>\n<\/li>\n<li>\n<p><code>GrandTotalAmount<\/code> \u2026 155,000\uff08= \u5bfe\u4fa1\u7a0e\u8fbc 110,000 + \u91cd\u91cf\u7a0e 45,000\uff09<\/p>\n<\/li>\n<li>\n<p><code>DuePayableAmount<\/code> \u2026 144,790\uff08= Grand 155,000 \u2212 Allowance 10,210\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"admonitionblock important\">\n<table>\n<tr>\n<td class=\"icon\">\n<div class=\"title\">Important<\/div>\n<\/td>\n<td class=\"content\">\n<div class=\"paragraph\">\n<p><strong>\u6e90\u6cc9\u306f\u300c\u8fd4\u91d1\u300d\u3084\u300c\u5024\u5f15\u304d\u300d\u3067\u306f\u306a\u304f\u201c\u652f\u6255\u6642\u63a7\u9664\u201d<\/strong>\u3002\u753b\u9762\u30e9\u30d9\u30eb\u306b\u300c\u8fd4\u91d1\u5408\u8a08\u300d\u3092\u7528\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u300c\u8fd4\u91d1\u5408\u8a08\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u300d<\/strong>\u306a\u3069\u6ce8\u8a18\u3067\u8aa4\u89e3\u3092\u907f\u3051\u308b\u3002<\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\">6. \u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist checklist\">\n<ul class=\"checklist\">\n<li>\n<p>&#10063; <code>CI_Trade_Tax<\/code> \u306b\u306f <strong>VAT \u306e\u307f<\/strong>\uff08Type=VAT \/ Category=S \u7b49\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>&#10063; \u6e90\u6cc9\u30fb\u91cd\u91cf\u7a0e\u30fb\u5370\u7d19\u7a0e\u306a\u3069 <strong>\u975e VAT \u7a0e\u306f Allowance\/Charge<\/strong> \u306b\u5206\u96e2\u3002<\/p>\n<\/li>\n<li>\n<p>\u6e90\u6cc9\uff1a<code>ChargeIndicator=false<\/code>\u30fb<code>ActualAmount=\u6b63\u5024<\/code>\u30fb<code>ReasonCode=26<\/code>\u30fb<code>Category=O<\/code><\/p>\n<\/li>\n<li>\n<p>\u91cd\u91cf\u7a0e\uff1a<code>ChargeIndicator=true<\/code>\u30fb<code>ActualAmount=\u6b63\u5024<\/code>\u30fb<code>Category=O<\/code><\/p>\n<\/li>\n<li>\n<p>&#10063; <code>DuePayableAmount<\/code> \u304c<strong>\u5dee\u5f15\u652f\u6255\u984d<\/strong>\u3068\u4e00\u81f4\u3059\u308b\u3053\u3068\u3092\u691c\u8a3c\u3002<\/p>\n<\/li>\n<li>\n<p>&#10063; \u8868\u793a\u306f <strong>\u300c\u8acb\u6c42\u91d1\u984d\uff08\u7a0e\u8fbc\uff09\u300d\u3068\u300c\u5dee\u5f15\u652f\u6255\u984d\u300d<\/strong>\u3092\u4f75\u8a18\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u4ed8\u9332\u6700\u5c0f\u30b9\u30cb\u30da\u30c3\u30c8\u6e90\u6cc9\u306e\u307f\u306e\u30b1\u30fc\u30b9\">7. \u4ed8\u9332\uff1a\u6700\u5c0f\u30b9\u30cb\u30da\u30c3\u30c8\uff08\u6e90\u6cc9\u306e\u307f\u306e\u30b1\u30fc\u30b9\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ram:ApplicableTradeTax&gt;\r\n  &lt;ram:TypeCode&gt;VAT&lt;\/ram:TypeCode&gt;\r\n  &lt;ram:CategoryCode&gt;S&lt;\/ram:CategoryCode&gt;\r\n  &lt;ram:RateApplicablePercent&gt;10&lt;\/ram:RateApplicablePercent&gt;\r\n  &lt;ram:BasisAmount currencyID=\"JPY\"&gt;100000&lt;\/ram:BasisAmount&gt;\r\n  &lt;ram:CalculatedAmount currencyID=\"JPY\"&gt;10000&lt;\/ram:CalculatedAmount&gt;\r\n&lt;\/ram:ApplicableTradeTax&gt;\r\n\r\n&lt;ram:SpecifiedTradeAllowanceCharge&gt;\r\n  &lt;ram:ChargeIndicator&gt;&lt;udt:Indicator&gt;false&lt;\/udt:Indicator&gt;&lt;\/ram:ChargeIndicator&gt;\r\n  &lt;ram:ActualAmount currencyID=\"JPY\"&gt;10210&lt;\/ram:ActualAmount&gt;\r\n  &lt;ram:ReasonCode&gt;26&lt;\/ram:ReasonCode&gt;\r\n  &lt;ram:Reason&gt;Withholding income tax (10.21%)&lt;\/ram:Reason&gt;\r\n  &lt;ram:CategoryTradeTax&gt;\r\n    &lt;ram:TypeCode&gt;VAT&lt;\/ram:TypeCode&gt;\r\n    &lt;ram:CategoryCode&gt;O&lt;\/ram:CategoryCode&gt;\r\n  &lt;\/ram:CategoryTradeTax&gt;\r\n&lt;\/ram:SpecifiedTradeAllowanceCharge&gt;\r\n\r\n&lt;ram:SpecifiedTradeSettlementHeaderMonetarySummation&gt;\r\n  &lt;ram:LineTotalAmount currencyID=\"JPY\"&gt;100000&lt;\/ram:LineTotalAmount&gt;\r\n  &lt;ram:TaxTotalAmount currencyID=\"JPY\"&gt;10000&lt;\/ram:TaxTotalAmount&gt;\r\n  &lt;ram:AllowanceTotalAmount currencyID=\"JPY\"&gt;10210&lt;\/ram:AllowanceTotalAmount&gt;\r\n  &lt;ram:GrandTotalAmount currencyID=\"JPY\"&gt;110000&lt;\/ram:GrandTotalAmount&gt;\r\n  &lt;ram:DuePayableAmount currencyID=\"JPY\"&gt;99790&lt;\/ram:DuePayableAmount&gt;\r\n&lt;\/ram:SpecifiedTradeSettlementHeaderMonetarySummation&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2025-10-30 08:38:48 +0900\n<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">Table of Contents<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_\u8981\u65e8\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\">1. \u8981\u65e8\uff08\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff09<\/a><\/li>\n<li><a href=\"#_\u80cc\u666f\u3068\u8aa4\u89e3\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\">2. \u80cc\u666f\u3068\u8aa4\u89e3\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/a><\/li>\n<li><a href=\"#_\u306a\u305c_ci_trade_tax_\u306b\u975e_vat_\u7a0e\u3092\u66f8\u3044\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304b\">3. \u306a\u305c <code>CI_Trade_Tax<\/code> \u306b\u975e VAT \u7a0e\u3092\u66f8\u3044\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304b<\/a><\/li>\n<li><a href=\"#_\u6b63\u3057\u3044\u5b9f\u88c5allowancecharge_\u65b9\u5f0f\">4. \u6b63\u3057\u3044\u5b9f\u88c5\uff1aAllowance\/Charge \u65b9\u5f0f<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_a_\u6e90\u6cc9\u6240\u5f97\u7a0ewithholding_tax\">4.1. A) \u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding tax\uff09<\/a><\/li>\n<li><a href=\"#_b_\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0evehicle_weight_tax\">4.2. B) \u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\uff08Vehicle weight tax\uff09<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u8acb\u6c42\u5408\u8a08\u91d1\u984d\u306e\u5185\u8a33\u8868\u793a\u65e5\u672c\u306e\u5b9f\u52d9\u5411\u3051\">5. \u8acb\u6c42\u5408\u8a08\u91d1\u984d\u306e\u5185\u8a33\u8868\u793a\uff08\u65e5\u672c\u306e\u5b9f\u52d9\u5411\u3051\uff09<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u30b5\u30de\u30ea\u30a2\u30a4\u30c6\u30e0\u6574\u5408headermonetarysummation\">5.1. \u30b5\u30de\u30ea\u30a2\u30a4\u30c6\u30e0\u6574\u5408\uff08HeaderMonetarySummation\uff09<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\">6. \u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>\n<li><a href=\"#_\u4ed8\u9332\u6700\u5c0f\u30b9\u30cb\u30da\u30c3\u30c8\u6e90\u6cc9\u306e\u307f\u306e\u30b1\u30fc\u30b9\">7. \u4ed8\u9332\uff1a\u6700\u5c0f\u30b9\u30cb\u30da\u30c3\u30c8\uff08\u6e90\u6cc9\u306e\u307f\u306e\u30b1\u30fc\u30b9\uff09<\/a><\/li>\n<\/ul>\n<\/div>\n<p><del><\/p>\n<div class=\"sect1\">\n<h2 id=\"_\u8981\u70b9\">1. \u8981\u70b9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UN\/CEFACT CII \u306e\u7a0e\u8981\u7d20 <strong>ApplicableCI_TradeTax\uff08= CI_TradeTax\uff09<\/strong> \u306f\u3001<strong>Tax Type\uff08TypeCode\uff09\u306b UNCL 5153<\/strong>\u3001<strong>Tax Category\uff08CategoryCode\uff09\u306b UNCL 5305<\/strong> \u3092\u7528\u3044\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3059\u308b\u7a0e\u306f <strong>\u6d88\u8cbb\u7a0e\uff08VAT\uff09\u4ee5\u5916<\/strong>\u306b\u3082 <strong>\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\uff08SWT\uff09<\/strong>\u3001<strong>\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e<\/strong>\u3001<strong>\u5370\u7d19\u7a0e<\/strong>\u3001<strong>\u95a2\u7a0e<\/strong>\u3001<strong>\u7269\u54c1\u7a0e\uff08Excise\uff09<\/strong> \u306a\u3069<strong>\u591a\u69d8<\/strong>\u3067\u3042\u308b\u305f\u3081\u3001<strong>TypeCode \u3068 CategoryCode \u306e\u53cc\u65b9\u304c\u57cb\u307e\u3063\u3066\u3044\u306a\u3044\u7a0e\u884c\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093<\/strong>\uff08\u4e0d\u8db3\u3059\u308b\u3068\u610f\u5473\u3065\u3051\u30fb\u96c6\u8a08\u30fb\u76f8\u4e92\u904b\u7528\u304c\u4e0d\u80fd\uff09\u3002<\/p>\n<\/div>\n<div class=\"admonitionblock important\">\n<table>\n<tr>\n<td class=\"icon\">\n<div class=\"title\">Important<\/div>\n<\/td>\n<td class=\"content\">\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>TypeCode<\/strong> \u2026 \u7a0e\u306e\u7a2e\u985e\u3002\u5024\u57df\u306f <strong>UNCL 5153<\/strong>\uff08\u4f8b\uff1a<code>VAT<\/code>\u3001<code>SWT<\/code>\u3001<code>EXC<\/code>\u3001<code>CUD<\/code>\u3001<code>OTH<\/code> \u306a\u3069\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>CategoryCode<\/strong> \u2026 \u7a0e\u533a\u5206\u3002\u5024\u57df\u306f <strong>UNCL 5305<\/strong>\uff08\u4f8b\uff1a<code>S<\/code>=\u6a19\u6e96\u3001<code>Z<\/code>=\u30bc\u30ed\u3001<code>E<\/code>=\u975e\u8ab2\u7a0e\u3001<code>O<\/code>=\u305d\u306e\u4ed6 \u7b49\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>RateApplicablePercent \/ CalculatedAmount \/ BasisAmount<\/strong> \u306f\u7a0e\u7a2e\u306b\u5fdc\u3058\u3066\u8a2d\u5b9a\uff08\u8ab2\u7a0e\u6a19\u6e96\u306e\u53d6\u308a\u65b9\u306f\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u898f\u7d04\u306b\u5f93\u3046\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u4ee3\u8868\u4f8b\u30b9\u30cb\u30da\u30c3\u30c8\">2. \u4ee3\u8868\u4f8b\uff08\u30b9\u30cb\u30da\u30c3\u30c8\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u4ee5\u4e0b\u306f <strong>\u884c<\/strong> \u307e\u305f\u306f <strong>\u30d8\u30c3\u30c0<\/strong> \u306e <code>ApplicableCI_TradeTax<\/code> \u8a2d\u5b9a\u4f8b\u3067\u3059\u3002\u5b9f\u88c5\u6642\u306f\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u5b9a\u7fa9\uff08\u5c5e\u6027\u540d\u30fb\u5fc5\u9808\u6027\u30fb\u591a\u91cd\u5ea6\u30fb<code>schemeID<\/code> \u7b49\uff09\u306b\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u6d88\u8cbb\u7a0evat\u6a19\u6e96_10\">2.1. \u6d88\u8cbb\u7a0e\uff08VAT\u30fb\u6a19\u6e96 10%\uff09<\/h3>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ApplicableCI_TradeTax&gt;\r\n  &lt;TypeCode&gt;VAT&lt;\/TypeCode&gt;                &lt;!-- UNCL 5153 --&gt;\r\n  &lt;CategoryCode&gt;S&lt;\/CategoryCode&gt;          &lt;!-- UNCL 5305: Standard --&gt;\r\n  &lt;RateApplicablePercent&gt;10&lt;\/RateApplicablePercent&gt;\r\n  &lt;BasisAmount currencyID=\"JPY\"&gt;300000&lt;\/BasisAmount&gt;\r\n  &lt;CalculatedAmount currencyID=\"JPY\"&gt;30000&lt;\/CalculatedAmount&gt;\r\n&lt;\/ApplicableCI_TradeTax&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ceswtshifted_wage_tax\">2.2. \u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\uff08SWT\uff1aShifted wage tax\uff09<\/h3>\n<div class=\"paragraph\">\n<p><strong>\u8da3\u65e8<\/strong>\uff1a\u8acb\u6c42\u91d1\u984d\u306e\u4e00\u90e8\u3092<strong>\u8cc3\u91d1\u5929\u5f15\u304d\u7a0e\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u3078\u76f4\u63a5\u7d0d\u4ed8<\/strong>\u3059\u308b\u6027\u8cea\u306e\u7a0e\u3002UNCL 5153 \u306b <strong><code>SWT<\/code><\/strong> \u304c\u5b9a\u7fa9\u6e08\u307f\u3002<br \/>\n<strong>\u533a\u5206<\/strong>\uff1aVAT \u3067\u306f\u306a\u3044\u305f\u3081\u3001\u591a\u304f\u306e\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3067 <strong><code>O<\/code>\uff08Other\uff09<\/strong> \u3092\u7528\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ApplicableCI_TradeTax&gt;\r\n  &lt;TypeCode&gt;SWT&lt;\/TypeCode&gt;                &lt;!-- UNCL 5153: Shifted wage tax --&gt;\r\n  &lt;CategoryCode&gt;O&lt;\/CategoryCode&gt;          &lt;!-- UNCL 5305: Other\uff08\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u898f\u7d04\u306b\u5f93\u3046\uff09 --&gt;\r\n  &lt;RateApplicablePercent&gt;10.21&lt;\/RateApplicablePercent&gt;\r\n  &lt;BasisAmount currencyID=\"JPY\"&gt;100000&lt;\/BasisAmount&gt;\r\n  &lt;CalculatedAmount currencyID=\"JPY\"&gt;10210&lt;\/CalculatedAmount&gt;\r\n&lt;\/ApplicableCI_TradeTax&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u975e_vat_\u7a0e\">2.3. \u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\uff08\u975e VAT \u7a0e\uff09<\/h3>\n<div class=\"paragraph\">\n<p><strong>\u8da3\u65e8<\/strong>\uff1a\u56fd\u5185\u306e<strong>\u975e VAT \u7cfb<\/strong>\u306e\u7279\u5b9a\u76ee\u7684\u7a0e\u3002UNCL 5153 \u306b\u76f4\u63a5\u7684\u306a\u5c02\u7528\u30b3\u30fc\u30c9\u304c\u7121\u3044\u5834\u5408\u306f\u3001<strong><code>OTH<\/code><\/strong> \u3092\u7528\u3044\u3001<code>schemeID<\/code> \u3067\u56fd\u5185\u30b3\u30fc\u30c9\u4f53\u7cfb\uff08\u4f8b\uff1a<code>VWT<\/code>\uff09\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ApplicableCI_TradeTax&gt;\r\n  &lt;TypeCode&gt;OTH&lt;\/TypeCode&gt;\r\n  &lt;CategoryCode&gt;O&lt;\/CategoryCode&gt;\r\n  &lt;CalculatedAmount currencyID=\"JPY\"&gt;8200&lt;\/CalculatedAmount&gt;\r\n  &lt;Description&gt;Vehicle weight tax (Japan)&lt;\/Description&gt;\r\n&lt;\/ApplicableCI_TradeTax&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u5370\u7d19\u7a0e\u5b9a\u984d\u975e_vat\">2.4. \u5370\u7d19\u7a0e\uff08\u5b9a\u984d\u30fb\u975e VAT\uff09<\/h3>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;ApplicableCI_TradeTax&gt;\r\n  &lt;TypeCode&gt;OTH&lt;\/TypeCode&gt;\r\n  &lt;CategoryCode&gt;O&lt;\/CategoryCode&gt;\r\n  &lt;CalculatedAmount currencyID=\"JPY\"&gt;200&lt;\/CalculatedAmount&gt;\r\n  &lt;Description&gt;Stamp duty&lt;\/Description&gt;\r\n&lt;\/ApplicableCI_TradeTax&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\">3. \u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist checklist\">\n<ul class=\"checklist\">\n<li>\n<p>&#10063; <strong>TypeCode\uff08UNCL 5153\uff09<\/strong> \u3092\u5fc5\u305a\u6307\u5b9a\uff08\u5fc5\u8981\u306b\u5fdc\u3058 <code>schemeID\/agency\/version<\/code> \u3092\u4ed8\u4e0e\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>&#10063; <strong>CategoryCode\uff08UNCL 5305\uff09<\/strong> \u3092\u5fc5\u305a\u6307\u5b9a\uff08<code>S\/Z\/E\/AE\/O \u2026<\/code> \u3092\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u8a31\u5bb9\u5024\u304b\u3089\u9078\u3076\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>&#10063; <strong>Rate \/ Amount \/ Basis<\/strong> \u306e\u95a2\u4fc2\u304c\u59a5\u5f53\uff08\u7aef\u6570\u898f\u5247\u306f\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u4f9d\u5b58\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>&#10063; <strong>VAT \u3068\u975e VAT \u7a0e\u3092\u6df7\u5728\u3055\u305b\u305a<\/strong>\u306b\u96c6\u8a08\u9806\u5e8f\u3092\u5b9a\u7fa9\uff08VAT \u306e\u8ab2\u7a0e\u6a19\u6e96 \u2192 VAT \u8a08\u7b97 \u2192 \u975e VAT \u7a0e\u306f\u4e26\u8a18\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>&#10063; <strong>\u9451\uff08\u7e70\u8d8a\u30fb\u5165\u91d1\u30fb\u5dee\u5f15\uff09<\/strong>\u306f<strong>\u8868\u793a<\/strong>\u3067\u3042\u308a\u3001<strong>\u5bfe\u4fa1\u30fb\u7a0e\u8a08\u7b97\u306e\u57fa\u790e<\/strong>\u306b\u542b\u3081\u306a\u3044\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u307e\u3068\u3081\">4. \u307e\u3068\u3081<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>CI_TradeTax \u306f\u300cTax Type=UNCL 5153\u300d\u00d7\u300cTax Category=UNCL 5305\u300d\u4e21\u65b9\u304c\u5fc5\u9808<\/strong>\u3002<\/p>\n<\/li>\n<li>\n<p><strong>SWT\uff08\u7d66\u4e0e\u306e\u6e90\u6cc9\uff09<\/strong>\u306a\u3069 <strong>\u975e VAT \u7a0e<\/strong>\u3082\u9069\u5207\u306b\u578b\u4ed8\u3051\u3057\u3066<strong>\u4e26\u8a18<\/strong>\u3059\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u76f4\u63a5\u30b3\u30fc\u30c9\u306e\u7121\u3044\u56fd\u5185\u7a0e\u306f <strong><code>OTH<\/code> + schemeID<\/strong> \u3067 <strong>\u56fd\u5225\u8a9e\u5f59<\/strong>\u3092\u660e\u793a\u3057\u3001\u76f8\u4e92\u904b\u7528\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2025-10-28 18:27:56 +0900\n<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">Table of Contents<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_\u8981\u70b9\">1. \u8981\u70b9<\/a><\/li>\n<li><a href=\"#_\u4ee3\u8868\u4f8b\u30b9\u30cb\u30da\u30c3\u30c8\">2. \u4ee3\u8868\u4f8b\uff08\u30b9\u30cb\u30da\u30c3\u30c8\uff09<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u6d88\u8cbb\u7a0evat\u6a19\u6e96_10\">2.1. \u6d88\u8cbb\u7a0e\uff08VAT\u30fb\u6a19\u6e96 10%\uff09<\/a><\/li>\n<li><a href=\"#_\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ceswtshifted_wage_tax\">2.2. \u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\uff08SWT\uff1aShifted wage tax\uff09<\/a><\/li>\n<li><a href=\"#_\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u975e_vat_\u7a0e\">2.3. \u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\uff08\u975e VAT \u7a0e\uff09<\/a><\/li>\n<li><a href=\"#_\u5370\u7d19\u7a0e\u5b9a\u984d\u975e_vat\">2.4. \u5370\u7d19\u7a0e\uff08\u5b9a\u984d\u30fb\u975e VAT\uff09<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\">3. \u5b9f\u88c5\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\">4. \u307e\u3068\u3081<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p><\/del><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Views: 19 CI_Trade_Tax \u306f VAT \u5c02\u7528\uff1f\u2015\u2015JP PINT \u3067\u306e\u5236\u7d04\u3068\u3001Allowance\/Charge \u306b\u3088\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u30fb\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u6b63\u3057\u3044\u8868\u73fe ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09 2025- [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15966,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[45,82],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/15991"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15991"}],"version-history":[{"count":11,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/15991\/revisions"}],"predecessor-version":[{"id":16005,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/15991\/revisions\/16005"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/15966"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}