{"id":16132,"date":"2025-11-22T20:13:12","date_gmt":"2025-11-22T11:13:12","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=16132"},"modified":"2025-11-23T07:40:44","modified_gmt":"2025-11-22T22:40:44","slug":"en-16931-%e3%81%ae-vat-%e3%83%a2%e3%83%87%e3%83%ab%e3%81%a8-vida%ef%bc%88vat-in-the-digital-age%ef%bc%89%e3%81%ae%e9%96%a2%e4%bf%82-2","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=16132","title":{"rendered":"EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u3068 ViDA\uff08VAT in the Digital Age\uff09\u306e\u95a2\u4fc2"},"content":{"rendered":"<p>Views: 17<\/p><div id=\"header\">\n<h1>EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u3068 ViDA\uff08VAT in the Digital Age\uff09\u306e\u95a2\u4fc2<\/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\">2025-11-21<\/span>\n<\/div>\n<\/div>\n<div id=\"content\">\n<div class=\"sect1\">\n<h2 id=\"_\u306f\u3058\u3081\u306b\">1. \u306f\u3058\u3081\u306b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6b27\u5dde\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u6a19\u6e96 EN 16931 \u306e\u3046\u3061\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u305d\u306e\u69cb\u9020\u3068\u8003\u3048\u65b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u8fd1\u5e74\u5927\u304d\u306a\u5236\u5ea6\u6539\u6b63\u3068\u3057\u3066\u52d5\u3044\u3066\u3044\u308b ViDA\uff08VAT in the Digital Age\uff09\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u6982\u89b3\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u30de\u30c3\u30d7\">1.1. \u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u30de\u30c3\u30d7<\/h3>\n<div class=\"videoblock\">\n<div class=\"content\">\n<iframe loading=\"lazy\" title=\"\u3010\u30e8\u30fc\u30ed\u30c3\u30d1\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ed5\u7d44\u307f\u3011EN 16931 VAT \u30e2\u30c7\u30eb\u3068 ViDA\uff08\u30c7\u30b8\u30bf\u30eb\u5831\u544a\uff09\u306e\u95a2\u4fc2\u3092\u5fb9\u5e95\u89e3\u8aac\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/jDSqf6IVju4?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><br \/>\n\u6ce8\uff11\uff1a\u3053\u306e\u52d5\u753b\u306f\u3001Google\u306eNotebookLM\u306b\u53c2\u8003\u6587\u732e\u3092\u8aad\u307e\u305b\u3066\u4f5c\u6210\u3057\u305f\u89e3\u8aac\u52d5\u753b\u3067\u3059\u3002<br \/>\n\u6ce8\uff12\uff1a\u52d5\u753b\u30676\u5e74\u9593\u3067\u7d042,600\u5104\u30e6\u30fc\u30ed\u3068\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u30012010\u5e74\u6b27\u5dde\u59d4\u54e1\u4f1a\u306e\u300c\u7d19\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u304b\u3089\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u79fb\u884c\u306b\u3088\u308a\u30016\u5e74\u9593\u3067\u7d042,400\u5104\u30e6\u30fc\u30ed\u306e\u7bc0\u7d04\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u300d\u3068\u3044\u3046\u5831\u544a\u304b\u3089\u306e\u91d1\u984d\u3067\u3059\u3002<br \/>\n<a href=\"#_\u53c2\u8003\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5\">11. \u53c2\u8003\u3000\u300c\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u300d\u3000\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5<\/a>\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u6b27\u5dde\u8cbf\u6613\u3092\u89e3\u304d\u653e\u3064\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9769\u547d\">1.2. \u6b27\u5dde\u8cbf\u6613\u3092\u89e3\u304d\u653e\u3064\uff1a\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9769\u547d<\/h3>\n<div class=\"videoblock\">\n<div class=\"content\">\n<iframe loading=\"lazy\" title=\"\u3010\u6b27\u5dde\u8cbf\u6613\u3092\u89e3\u304d\u653e\u3064\uff1a\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9769\u547d\u3011EN 16931 VAT \u30e2\u30c7\u30eb\u3068 ViDA\uff08\u30c7\u30b8\u30bf\u30eb\u5831\u544a\uff09\u306e\u95a2\u4fc2\u3092\u5fb9\u5e95\u89e3\u8aac\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/ZTS3FXD25iM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><br \/>\n\u6ce8\uff1a\u3053\u306e\u52d5\u753b\u306f\u3001Google\u306eNotebookLM\u306b\u53c2\u8003\u6587\u732e\u3092\u8aad\u307e\u305b\u3066\u4f5c\u6210\u3057\u305f\u89e3\u8aac\u52d5\u753b\u3067\u3059\u3002\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_en_16931_1\u306e\u80cc\u666f\">2. EN 16931-1\u306e\u80cc\u666f<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>EN 16931-1 \u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u30012010 \u5e74 12 \u6708\u306b\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u51fa\u3057\u305f\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u6587\u66f8<br \/>\n<strong>\u300cReaping the benefits of electronic invoicing for Europe\uff08COM(2010) 712 final\uff09\u300d<\/strong> \u3067\u3059\u3002<br \/>\n\u3053\u306e\u6587\u66f8\u306f\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff08eInvoicing\uff09\u3092\u5358\u306a\u308b IT \u6280\u8853\u3067\u306f\u306a\u304f\u3001EU \u5168\u4f53\u306e\u7af6\u4e89\u529b\u3068\u884c\u653f\u52b9\u7387\u3092\u9ad8\u3081\u308b\u300c\u57fa\u76e4\u30a4\u30f3\u30d5\u30e9\u300d\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3001<strong>2020 \u5e74\u307e\u3067\u306b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u30e8\u30fc\u30ed\u30c3\u30d1\u3067\u4e3b\u8981\u306a\u8acb\u6c42\u66f8\u65b9\u5f0f\u306b\u3059\u308b<\/strong>\u3068\u3044\u3046\u653f\u6cbb\u7684\u306a\u65b9\u5411\u6027\u3092\u660e\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305d\u306e\u305f\u3081\u306b\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u65b9\u91dd\u3092\u6253\u3061\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u7b2c\u4e00\u306b\u3001VAT \u6307\u4ee4\u306e\u6539\u6b63\uff082010\/45\/EU\uff09\u3092\u901a\u3058\u3066\u3001<strong>\u7d19\u306e\u8acb\u6c42\u66f8\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u6cd5\u7684\u306b\u5b8c\u5168\u306b\u540c\u7b49\u306b\u6271\u3046<\/strong>\u3053\u3068\u3001\u305d\u3057\u3066\u7279\u5b9a\u306e\u6280\u8853\uff08\u96fb\u5b50\u7f72\u540d\u3084 EDI\uff09\u306b\u4f9d\u5b58\u3055\u305b\u305a\u3001\u300c\u4fe1\u983c\u3067\u304d\u308b\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3068\u76e3\u67fb\u8a3c\u8de1\u300d\u304c\u3042\u308c\u3070\u3088\u3044\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u6253\u3061\u51fa\u3057\u307e\u3057\u305f\u3002<br \/>\n\u7b2c\u4e8c\u306b\u3001UN\/CEFACT \u304c\u7b56\u5b9a\u3057\u305f Cross Industry Invoice\uff08CII\uff09\u3068\u3001OASIS UBL Invoice \u3068\u306e\u53ce\u6582\u3092\u56f3\u308a\u3064\u3064\u3001\u5171\u901a\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30fb\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u3092\u56fd\u969b\u30ec\u30d9\u30eb\u3067\u6574\u5099\u3057\u3001\u305d\u308c\u3092 ISO 20022 \u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u30fb\u30e1\u30c3\u30bb\u30fc\u30b8\u3068\u3082\u7d71\u5408\u3057\u3066\u3044\u304f\u65b9\u91dd\u3092\u793a\u3057\u307e\u3057\u305f\u3002<br \/>\n\u7b2c\u4e09\u306b\u3001\u5404\u56fd\u3068 EU \u30ec\u30d9\u30eb\u306b\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\uff08EMSFEI\uff09\u3092\u8a2d\u7f6e\u3057\u3001\u5b98\u6c11\u30fb\u6a19\u6e96\u5316\u56e3\u4f53\u30fb\u30a4\u30f3\u30d5\u30e9\u4e8b\u696d\u8005\u3092\u5dfb\u304d\u8fbc\u3093\u3060\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/COM2010712final.png\">\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e 2010 \u5e74\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u305d\u306e\u5f8c\u306e <strong>\u6307\u4ee4 2014\/55\/EU\uff08\u516c\u5171\u8abf\u9054\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff09<\/strong> \u3068\u3001<br \/>\n\u305d\u3057\u3066\u672c\u7a3f\u306e\u30c6\u30fc\u30de\u3067\u3042\u308b <strong>EN 16931-1:2017\u300c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e8\u30fc\u30ed\u30c3\u30d1\u6a19\u6e96\u300d<\/strong> \u306e\u76f4\u63a5\u306e\u51fa\u767a\u70b9\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u8a00\u3044\u63db\u3048\u308b\u3068 EN 16931-1 \u306f\u3001\u300cCOM(2010) 712 \u3067\u793a\u3055\u308c\u305f\u30d3\u30b8\u30e7\u30f3\u3092\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4e00\u679a\u4e00\u679a\u306e\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u3068\u3057\u3066\u5177\u4f53\u5316\u3057\u305f\u3082\u306e\u300d\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u306e\u653f\u7b56\u7684\u306a\u80cc\u666f\u3092\u8e0f\u307e\u3048\u306a\u304c\u3089\u3001EN 16931-1 \u304c\u5b9a\u7fa9\u3059\u308b\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3001\u3068\u304f\u306b VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u30e2\u30c7\u30eb\u3068\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\u3092\u4e2d\u5fc3\u306b\u3001\u305d\u306e\u69cb\u9020\u3068\u72d9\u3044\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_en_16931_\u306b\u304a\u3051\u308b_vat_\u306e\u4f4d\u7f6e\u3065\u3051\">3. EN 16931 \u306b\u304a\u3051\u308b VAT \u306e\u4f4d\u7f6e\u3065\u3051<\/h2>\n<div class=\"sectionbody\">\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/EN16931-1.png\" alt=\"EN16931 1\">\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30d3\u30b8\u30cd\u30b9\u7528\u8a9e\u3068\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7\">3.1. \u30d3\u30b8\u30cd\u30b9\u7528\u8a9e\u3068\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7<\/h3>\n<div class=\"paragraph\">\n<p>EN 16931-1 \u306f\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u69cb\u6210\u3059\u308b\u60c5\u5831\u3092<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT\uff08Business Term\uff09<\/p>\n<\/li>\n<li>\n<p>BG\uff08Business Group\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002VAT \u95a2\u4fc2\u3067\u306f\u3001\u4e3b\u306b\u6b21\u306e\u8981\u7d20\u304c\u9375\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u884c\u30fb\u6587\u66f8\u5168\u4f53\u306e\u91d1\u984d:<\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/EN16931-1DocumentTotal.png\" alt=\"EN16931 1DocumentTotal\">\n<\/div>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BG-22  DOCUMENT TOTALS\uff08\u6587\u66f8\u5408\u8a08\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-106  Sum of invoice line net amount\uff08\u884c\u30cd\u30c3\u30c8\u984d\u5408\u8a08\uff09<\/p>\n<\/li>\n<li>\n<p>BT-107  Document level allowance total amount\uff08\u6587\u66f8\u30ec\u30d9\u30eb\u8fd4\u91d1\u5408\u8a08\uff09<\/p>\n<\/li>\n<li>\n<p>BT-108  Document level charge total amount\uff08\u6587\u66f8\u30ec\u30d9\u30eb\u8ffd\u52a0\u8acb\u6c42\u5408\u8a08\uff09<\/p>\n<\/li>\n<li>\n<p>BT-109  Invoice total amount without VAT\uff08\u30a4\u30f3\u30dc\u30a4\u30b9 VAT \u629c\u304d\u5408\u8a08\uff09<\/p>\n<\/li>\n<li>\n<p>BT-110  Invoice total VAT amount\uff08\u30a4\u30f3\u30dc\u30a4\u30b9 VAT \u5408\u8a08\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>VAT \u5185\u8a33:<\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/EN16931-1TaxBreakdown.png\" alt=\"EN16931 1TaxBreakdown\">\n<\/div>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BG-23  VAT BREAKDOWN\uff08VAT \u5185\u8a33\u30b0\u30eb\u30fc\u30d7\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-118  VAT category code\uff08VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\uff09<\/p>\n<\/li>\n<li>\n<p>BT-119  VAT category rate\uff08VAT \u30ab\u30c6\u30b4\u30ea\u7a0e\u7387\uff09<\/p>\n<\/li>\n<li>\n<p>BT-116  VAT category taxable amount\uff08VAT \u30ab\u30c6\u30b4\u30ea\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09<\/p>\n<\/li>\n<li>\n<p>BT-117  VAT category tax amount\uff08VAT \u30ab\u30c6\u30b4\u30ea\u7a0e\u984d\uff09<\/p>\n<\/li>\n<li>\n<p>BT-120  VAT exemption reason text\uff08\u514d\u7a0e\u7406\u7531\u30c6\u30ad\u30b9\u30c8\uff09<\/p>\n<\/li>\n<li>\n<p>BT-121  VAT exemption reason code\uff08\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u884c\u5074\u306e VAT \u60c5\u5831:<\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/EN16931-1InvoiceLine.png\" alt=\"EN16931 1InvoiceLine\">\n<\/div>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BG-25  INVOICE LINE\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u884c\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-131  Invoice line net amount\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u884c\u30cd\u30c3\u30c8\u984d\uff09<\/p>\n<\/li>\n<li>\n<p>BG-30  LINE VAT BREAKDOWN\uff08\u884c\u30ec\u30d9\u30eb VAT \u5185\u8a33\u30b0\u30eb\u30fc\u30d7\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-151  Invoiced item VAT category code\uff08\u884c\u30ec\u30d9\u30eb VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\uff09<\/p>\n<\/li>\n<li>\n<p>BT-152  Invoiced item VAT rate\uff08\u884c\u30ec\u30d9\u30eb VAT \u7a0e\u7387\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u3089\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5168\u4f53\u306e VAT \u304c\u4e00\u8cab\u3057\u305f\u30ed\u30b8\u30c3\u30af\u3067\u8a08\u7b97\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_vat_breakdownbg_23\u306e\u5f79\u5272\">3.2. VAT breakdown\uff08BG-23\uff09\u306e\u5f79\u5272<\/h3>\n<div class=\"paragraph\">\n<p>BG-23 VAT breakdown \u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5185\u306e\u7a0e\u3092\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306b\u96c6\u8a08\u3057\u305f\u300cVAT \u5185\u8a33\u8868\u300d\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u5f79\u5272\u3092\u6574\u7406\u3059\u308b\u3068\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u884c\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u305f VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\uff08BT-118\uff09\u3092\u8ef8\u306b\u30b0\u30eb\u30fc\u30d7\u5316\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306b<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d BT-116<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u984d BT-117<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u7387 BT-119<\/p>\n<\/li>\n<li>\n<p>\u514d\u7a0e\u7406\u7531 BT-120\/BT-121<br \/>\n\u3092\u307e\u3068\u3081\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u3059\u3079\u3066\u306e BT-117 \u306e\u5408\u8a08\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5168\u4f53\u306e VAT \u5408\u8a08 BT-110 \u306b\u306a\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u8ca1\u52d9\u5f53\u5c40\u3084\u8cb7\u3044\u624b\u306f\u3001\u3053\u306e BG-23 \u3092\u898b\u308b\u3053\u3068\u3067<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u3069\u306e\u30ab\u30c6\u30b4\u30ea\u306b\u3044\u304f\u3089\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u7a0e\u984d\u304c\u3042\u308b\u304b<\/p>\n<\/li>\n<li>\n<p>\u30bc\u30ed\u7a0e\u7387\u3001\u975e\u8ab2\u7a0e\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u3001\u8f38\u51fa\u306a\u3069\u304c\u3069\u308c\u3060\u3051\u542b\u307e\u308c\u3066\u3044\u308b\u304b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u7d20\u65e9\u304f\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_vat_\u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u3068\u305d\u306e\u610f\u5473\">4. VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u3068\u305d\u306e\u610f\u5473<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_uncl_5305_\u306b\u57fa\u3065\u304f\u30b3\u30fc\u30c9\u4f53\u7cfb\">4.1. UNCL 5305 \u306b\u57fa\u3065\u304f\u30b3\u30fc\u30c9\u4f53\u7cfb<\/h3>\n<div class=\"paragraph\">\n<p>EN 16931 \u306f\u3001VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u306b\u56fd\u9023\u30b3\u30fc\u30c9\u30ea\u30b9\u30c8 UNCL 5305 \u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u30ab\u30c6\u30b4\u30ea\u306f\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>S  Standard rated<br \/>\n\u6a19\u6e96\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u53d6\u5f15<\/p>\n<\/li>\n<li>\n<p>AA  Reduced rated<br \/>\n\u8efd\u6e1b\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u53d6\u5f15<\/p>\n<\/li>\n<li>\n<p>Z  Zero rated goods<br \/>\n\u8ab2\u7a0e\u53d6\u5f15\u3060\u304c\u7a0e\u7387 0 \u30d1\u30fc\u30bb\u30f3\u30c8<\/p>\n<\/li>\n<li>\n<p>E  Exempt from VAT<br \/>\n\u975e\u8ab2\u7a0e\u53d6\u5f15\uff08\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>AE  Reverse charge<br \/>\n\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff08\u8cb7\u3044\u624b\u5074\u304c VAT \u3092\u7533\u544a\u30fb\u7d0d\u4ed8\uff09<\/p>\n<\/li>\n<li>\n<p>K  Intra-community supply<br \/>\nEU \u57df\u5185\u4f9b\u7d66\uff08\u52a0\u76df\u56fd\u9593\u306e\u8d8a\u5883 B2B \u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>G  Export outside the EU<br \/>\nEU \u57df\u5916\u3078\u306e\u8f38\u51fa\uff08\u8f38\u51fa\u514d\u7a0e\uff09<\/p>\n<\/li>\n<li>\n<p>O  Not subject to VAT<br \/>\n\u305d\u3082\u305d\u3082 VAT \u5236\u5ea6\u306e\u5bfe\u8c61\u5916<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u898b\u304b\u3051\u4e0a 0% \u306b\u898b\u3048\u308b\u53d6\u5f15\u300d\u304c\u8907\u6570\u7a2e\u985e\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30bc\u30ed\u7a0e\u7387\uff08Z\uff09<\/p>\n<\/li>\n<li>\n<p>\u975e\u8ab2\u7a0e\uff08E\uff09<\/p>\n<\/li>\n<li>\n<p>\u57df\u5185\u4f9b\u7d66\uff08K\uff09<\/p>\n<\/li>\n<li>\n<p>\u8f38\u51fa\uff08G\uff09<\/p>\n<\/li>\n<li>\n<p>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff08AE\uff09<\/p>\n<\/li>\n<li>\n<p>VAT \u5bfe\u8c61\u5916\uff08O\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u3089\u3092\u30ab\u30c6\u30b4\u30ea\u3067\u53b3\u5bc6\u306b\u533a\u5225\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u7570\u306a\u308b\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\uff08\u7a0e\u7387\u3001\u514d\u7a0e\u7406\u7531\u3001VAT ID \u306e\u6271\u3044\u306a\u3069\uff09\u3092\u4e0e\u3048\u3066\u3044\u308b\u70b9\u304c EN 16931 \u306e\u91cd\u8981\u306a\u8a2d\u8a08\u601d\u60f3\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306e\u30a4\u30e1\u30fc\u30b8\">4.2. \u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306e\u30a4\u30e1\u30fc\u30b8<\/h3>\n<div class=\"paragraph\">\n<p>\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306e\u5178\u578b\u7684\u306a\u53d6\u308a\u6271\u3044\u3092\u3001\u3054\u304f\u7c21\u7565\u5316\u3057\u3066\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u6a19\u6e96\u7a0e\u7387\u30fb\u8efd\u6e1b\u7a0e\u7387\uff08S, AA\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>VAT rate \u306f 0 \u3088\u308a\u5927\u304d\u3044\u5024<\/p>\n<\/li>\n<li>\n<p>BT-117 \u306f BT-116 \u00d7 rate<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u30bc\u30ed\u7a0e\u7387\uff08Z\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>VAT rate \u306f 0<\/p>\n<\/li>\n<li>\n<p>BT-116 \u306f\u8a08\u7b97\u3059\u308b\u304c\u3001BT-117 \u306f 0<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u975e\u8ab2\u7a0e\uff08E\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>VAT rate \u306f 0<\/p>\n<\/li>\n<li>\n<p>BT-117 \u306f 0<\/p>\n<\/li>\n<li>\n<p>Exemption reason\uff08BT-120\/121\uff09\u304c\u5fc5\u9808<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u57df\u5185\u4f9b\u7d66\u30fb\u8f38\u51fa\u30fb\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff08K, G, AE\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>VAT rate \u306f\u4e00\u822c\u306b 0<\/p>\n<\/li>\n<li>\n<p>BT-117 \u306f 0<\/p>\n<\/li>\n<li>\n<p>Exemption reason \u3068 Seller\/Buyer \u306e VAT ID \u7d44\u307f\u5408\u308f\u305b\u304c\u53b3\u683c\u306b\u5b9a\u7fa9\u3055\u308c\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>VAT \u5bfe\u8c61\u5916\uff08O\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>VAT rate \u3092\u8a2d\u5b9a\u3057\u3066\u306f\u306a\u3089\u306a\u3044<\/p>\n<\/li>\n<li>\n<p>BT-117 \u306f 0<\/p>\n<\/li>\n<li>\n<p>VAT ID \u3092\u6301\u305f\u306a\u3044\u3053\u3068\u304c\u6761\u4ef6\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u7684\u306a\u611f\u899a\u3067\u306f\u300c\u7a0e\u7387 0 \u306a\u3089\u5168\u90e8\u30bc\u30ed\u7a0e\u7387\u300d\u3068\u51e6\u7406\u3057\u305f\u304f\u306a\u308a\u307e\u3059\u304c\u3001EN 16931 \u3067\u306f\u3001VAT \u5236\u5ea6\u306b\u304a\u3051\u308b\u4f4d\u7f6e\u3065\u3051\u3092\u30ab\u30c6\u30b4\u30ea\u5358\u4f4d\u3067\u660e\u78ba\u306b\u5207\u308a\u5206\u3051\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_vat_\u91d1\u984d\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\">5. VAT \u91d1\u984d\u8a08\u7b97\u30ed\u30b8\u30c3\u30af<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>EN 16931 \u306e 6.4.3\u300cVAT requirements model\u300d\u3067\u306f\u3001\u91d1\u984d\u9593\u306e\u95a2\u4fc2\u304c\u660e\u793a\u7684\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5f0f\u306e\u8a73\u7d30\u306f\u5404\u56fd\u5b9f\u88c5\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u308b\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6982\u5ff5\u30ec\u30d9\u30eb\u3067\u306f\u6b21\u306e\u95a2\u4fc2\u304c\u524d\u63d0\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u884c\u6587\u66f8\u30ec\u30d9\u30eb\u306e\u91d1\u984d\">5.1. \u884c\u30fb\u6587\u66f8\u30ec\u30d9\u30eb\u306e\u91d1\u984d<\/h3>\n<div class=\"paragraph\">\n<p>\u884c\u30cd\u30c3\u30c8\u984d\u5408\u8a08:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-106 = \u3059\u3079\u3066\u306e\u884c\u306e BT-131 \u306e\u5408\u8a08<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9 VAT \u629c\u304d\u5408\u8a08:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-109 = BT-106 \u2212 BT-107 + BT-108<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u884c\u30cd\u30c3\u30c8\u984d\u5408\u8a08<\/p>\n<\/li>\n<li>\n<p>\u30de\u30a4\u30ca\u30b9 \u6587\u66f8\u30ec\u30d9\u30eb\u8fd4\u91d1\u5408\u8a08\uff08Allowance\uff09<\/p>\n<\/li>\n<li>\n<p>\u30d7\u30e9\u30b9 \u6587\u66f8\u30ec\u30d9\u30eb\u8ffd\u52a0\u8acb\u6c42\u5408\u8a08\uff08Charge\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e BT-109 \u304c\u300cVAT \u3092\u8a08\u7b97\u3059\u308b\u57fa\u6e96\u984d\u300d\u3068\u3057\u3066\u5404 VAT \u30ab\u30c6\u30b4\u30ea\u306b\u914d\u5206\u3055\u308c\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30ab\u30c6\u30b4\u30ea\u5225\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d\">5.2. \u30ab\u30c6\u30b4\u30ea\u5225\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d<\/h3>\n<div class=\"paragraph\">\n<p>\u30ab\u30c6\u30b4\u30ea\u5225\u8ab2\u7a0e\u6a19\u6e96\u984d:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306e BT-116 \u306f\u3001<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8a72\u5f53\u30ab\u30c6\u30b4\u30ea\u306e\u884c\u30cd\u30c3\u30c8\u984d BT-131 \u306e\u5408\u8a08<\/p>\n<\/li>\n<li>\n<p>\u304b\u3089\u540c\u30ab\u30c6\u30b4\u30ea\u306e\u6587\u66f8\u30ec\u30d9\u30eb\u8fd4\u91d1 BT-92 \u3092\u5dee\u3057\u3001<\/p>\n<\/li>\n<li>\n<p>\u540c\u30ab\u30c6\u30b4\u30ea\u306e\u6587\u66f8\u30ec\u30d9\u30eb\u8ffd\u52a0\u8acb\u6c42 BT-99 \u3092\u52a0\u3048\u305f\u91d1\u984d<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30ab\u30c6\u30b4\u30ea\u5225\u7a0e\u984d:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u539f\u5247\u3068\u3057\u3066 BT-117 = BT-116 \u00d7 BT-119<\/p>\n<\/li>\n<li>\n<p>\u305f\u3060\u3057\u7a0e\u7387 0% \u30ab\u30c6\u30b4\u30ea\u3067\u306f BT-117 \u306f 0<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5168\u4f53\u306e VAT \u5408\u8a08:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-110 = \u3059\u3079\u3066\u306e BT-117 \u306e\u5408\u8a08<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>Peppol PINT \u3084 JP PINT \u306b\u304a\u3051\u308b Schematron \u30eb\u30fc\u30eb\uff08BR-CO-10, BR-CO-13, BR-S-08 \u306a\u3069\uff09\u306f\u3001\u3053\u308c\u3089\u306e\u95a2\u4fc2\u304c XML\/UBL \u30a4\u30f3\u30b9\u30bf\u30f3\u30b9\u306e\u4e2d\u3067\u7834\u7dbb\u3057\u3066\u3044\u306a\u3044\u304b\u3092\u6a5f\u68b0\u7684\u306b\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u5b9f\u88c5\u7248\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_en_16931_1_\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\">6. EN 16931-1 \u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_vat_\u30ab\u30c6\u30b4\u30ea\u3068\u524d\u63d0\">6.1. VAT \u30ab\u30c6\u30b4\u30ea\u3068\u524d\u63d0<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.2 \u3067\u306f\u3001VAT \u306b\u95a2\u3059\u308b\u30b1\u30fc\u30b9\u3092\u6b21\u306e\u30ab\u30c6\u30b4\u30ea\u306b\u5206\u985e\u3057\u3001\u305d\u308c\u305e\u308c\u3092\u30b3\u30fc\u30c9\u3067\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u306b\u306a\u308a\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>Standard rate<\/strong><br \/>\n\u901a\u5e38\u306e\u6a19\u6e96\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u53d6\u5f15\u3002<\/p>\n<\/li>\n<li>\n<p><strong>Zero rated<\/strong><br \/>\n\u8ab2\u7a0e\u5bfe\u8c61\u3060\u304c\u7a0e\u7387\u304c 0%\uff08\u30bc\u30ed\u7a0e\u7387\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>Exempt from VAT<\/strong><br \/>\n\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u3042\u308b\u304c\u3001\u6cd5\u4ee4\u4e0a\u306e\u7406\u7531\u3067\u975e\u8ab2\u7a0e\u3002<\/p>\n<\/li>\n<li>\n<p><strong>Reverse charge<\/strong><br \/>\n\u8ab2\u7a0e\u5bfe\u8c61\u3060\u304c\u3001VAT \u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u58f2\u308a\u624b\u304b\u3089\u8cb7\u3044\u624b\u3078\u79fb\u8ee2\u3059\u308b\u30b1\u30fc\u30b9\uff08\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>Intra-community supply<\/strong><br \/>\nEU \u57df\u5185\u306e\u8d8a\u5883\u53d6\u5f15\uff08\u4ed6\u52a0\u76df\u56fd\u5411\u3051\u4f9b\u7d66\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>Export outside the EU<\/strong><br \/>\nEU \u57df\u5916\u8f38\u51fa\u3002<\/p>\n<\/li>\n<li>\n<p><strong>IGIC \/ IPSI<\/strong><br \/>\n\u30ab\u30ca\u30ea\u30a2\u8af8\u5cf6\u306e\u9593\u63a5\u7a0e IGIC\u3001\u30bb\u30a6\u30bf\u30fb\u30e1\u30ea\u30ea\u30e3\u306e\u9593\u63a5\u7a0e IPSI\u3002<\/p>\n<\/li>\n<li>\n<p><strong>Not subject to VAT<\/strong><br \/>\n\u305d\u3082\u305d\u3082 VAT \u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53d6\u5f15\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4ee5\u4e0b\u306e Business Rule \u306f\u3001\u3053\u308c\u3089\u306e\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306b\u300c\u3069\u306e\u60c5\u5831\u3092\u5fc5\u9808\u306b\u3057\u3001\u3069\u3046\u8a08\u7b97\u30fb\u6574\u5408\u3055\u305b\u308b\u304b\u300d\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u5171\u901a\u8a08\u7b97\u30eb\u30fc\u30ebbr_co_9_br_co_14co_18_\u306a\u3069\">6.2. \u5171\u901a\u8a08\u7b97\u30eb\u30fc\u30eb\uff08BR-CO-9, BR-CO-14\u301cCO-18 \u306a\u3069\uff09<\/h3>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_br_co_9vat_\u756a\u53f7\u306e\u56fd\u30b3\u30fc\u30c9\">6.3. BR-CO-9\uff08VAT \u756a\u53f7\u306e\u56fd\u30b3\u30fc\u30c9\uff09<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u58f2\u308a\u624b VAT \u756a\u53f7\uff08BT-31\uff09\u3001\u58f2\u308a\u624b\u7a0e\u4ee3\u7406\u4eba VAT \u756a\u53f7\uff08BT-63\uff09\u3001\u8cb7\u3044\u624b VAT \u756a\u53f7\uff08BT-48\uff09\u306e\u5148\u982d\u306f\u3001\u767a\u884c\u56fd\u3092\u793a\u3059 ISO 3166-1 alpha-2 \u56fd\u30b3\u30fc\u30c9\uff08\u4f8b\uff1aDE, FR, IT, \u2026\uff09\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u30ae\u30ea\u30b7\u30a2\u306f EL \u3092\u4f7f\u7528\u53ef\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u5408\u8a08\u5185\u8a33\u8a08\u7b97br_co_10co_18\">6.4. \u5408\u8a08\u30fb\u5185\u8a33\u8a08\u7b97\uff08BR-CO-10\u301cCO-18\uff09<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>BR-CO-10\u301cCO-13<\/strong><br \/>\n\u8acb\u6c42\u66f8\u30ec\u30d9\u30eb\u306e\u5c0f\u8a08\u30fb\u5408\u8a08\u306f\u3001\u884c\u91d1\u984d\u3001\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u306e\u5408\u8a08\u304b\u3089\u6c7a\u5b9a\u3055\u308c\u308b\uff1a<\/p>\n<\/li>\n<li>\n<p>\u884c\u30cd\u30c3\u30c8\u5408\u8a08\uff08BT-106\uff09\uff1d\u5168\u884c\u30cd\u30c3\u30c8\u984d\uff08BT-131\uff09\u306e\u7dcf\u548c\u3002<\/p>\n<\/li>\n<li>\n<p>\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u5408\u8a08\uff08BT-107\uff09\uff1d\u5404\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u984d\uff08BT-92\uff09\u306e\u7dcf\u548c\u3002<\/p>\n<\/li>\n<li>\n<p>\u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u5408\u8a08\uff08BT-108\uff09\uff1d\u5404\u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u984d\uff08BT-99\uff09\u306e\u7dcf\u548c\u3002<\/p>\n<\/li>\n<li>\n<p>\u300cVAT \u629c\u304d\u8acb\u6c42\u7dcf\u984d\u300d\uff08BT-109\uff09\uff1d\u884c\u30cd\u30c3\u30c8\u5408\u8a08 \u2212 \u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u5408\u8a08 \uff0b \u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u5408\u8a08\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-CO-14\u301cCO-16<\/strong><\/p>\n<\/li>\n<li>\n<p>\u300cVAT \u5408\u8a08\u984d\u300d\uff08BT-110\uff09\uff1d\u5404 VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306e\u7a0e\u984d\uff08BT-117\uff09\u306e\u7dcf\u548c\u3002<\/p>\n<\/li>\n<li>\n<p>\u300cVAT \u8fbc\u307f\u8acb\u6c42\u7dcf\u984d\u300d\uff08BT-112\uff09\uff1d VAT \u629c\u304d\u8acb\u6c42\u7dcf\u984d\uff08BT-109\uff09\uff0b VAT \u5408\u8a08\u984d\uff08BT-110\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>\u300c\u652f\u6255\u4e88\u5b9a\u984d\u300d\uff08BT-115\uff09\uff1d VAT \u8fbc\u307f\u8acb\u6c42\u7dcf\u984d\uff08BT-112\uff09 \u2212 \u65e2\u6255\u984d\uff08BT-113\uff09\uff0b \u7aef\u6570\u8abf\u6574\u984d\uff08BT-114\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-CO-17<\/strong><br \/>\n\u5404 VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u3054\u3068\u306e\u7a0e\u984d\uff1a<br \/>\nVAT \u30ab\u30c6\u30b4\u30ea\u7a0e\u984d\uff08BT-117\uff09\uff1d VAT \u30ab\u30c6\u30b4\u30ea\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08BT-116\uff09\u00d7 VAT \u30ab\u30c6\u30b4\u30ea\u7a0e\u7387\uff08BT-119\uff09\uff0f100\uff08\u5c0f\u6570\u7b2c 2 \u4f4d\u3067\u4e38\u3081\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-CO-18<\/strong><br \/>\n\u8acb\u6c42\u66f8\u306b\u306f\u5c11\u306a\u304f\u3068\u3082 1 \u3064\u4ee5\u4e0a\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u30b0\u30eb\u30fc\u30d7\uff08BG-23\uff09\u304c\u5b58\u5728\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u6a19\u6e96\u7a0e\u7387\u8efd\u6e1b\u7a0e\u7387br_s_1s_10\">6.5. \u6a19\u6e96\u7a0e\u7387\u30fb\u8efd\u6e1b\u7a0e\u7387\uff08BR-S-1\u301cS-10\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.3.1 \u3067\u306f\u3001\u6a19\u6e96\u7a0e\u7387\uff0f\u8efd\u6e1b\u7a0e\u7387\u306e\u5834\u5408\u306e\u60c5\u5831\u69cb\u9020\u3092\u5b9a\u7fa9\u3057\u3001\u305d\u306e\u5f8c\u306e\u8868 6 \u3067 Business Rule\uff08BR-S-1\u301cS-10\uff09\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>BR-S-1<\/strong><br \/>\n\u8acb\u6c42\u66f8\u5185\u306b VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u300cStandard rated\u300d\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u884c\u30fb\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u304c 1 \u3064\u3067\u3082\u3042\u308c\u3070\u3001VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\uff08BG-23\uff09\u5185\u306b\u3082\u540c\u3058\u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u300cStandard rated\u300d\u3092\u6301\u3064\u884c\u304c\u6700\u4f4e 1 \u3064\u5fc5\u8981\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-S-2\u301cS-4<\/strong><br \/>\n\u300cStandard rated\u300d\u306e\u884c\u3084\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u58f2\u308a\u624b VAT \u756a\u53f7\uff08BT-31\uff09\u3001\u58f2\u308a\u624b\u7a0e\u767b\u9332\u756a\u53f7\uff08BT-32\uff09\u3001\u307e\u305f\u306f\u7a0e\u4ee3\u7406\u4eba VAT \u756a\u53f7\uff08BT-63\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u8acb\u6c42\u66f8\u306b\u5fc5\u305a\u8a18\u8f09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-S-5 \u4ee5\u964d\uff08\u8981\u7d04\uff09<\/strong><\/p>\n<\/li>\n<li>\n<p>\u300cStandard rated\u300d\u306e VAT \u7387\u306f 0 \u3067\u306f\u306a\u304f 0 \u3088\u308a\u5927\u304d\u3044\u6b63\u306e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/li>\n<li>\n<p>VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u5185\u306e\u300cStandard rated\u300d\u30ab\u30c6\u30b4\u30ea\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u300c\u8a72\u5f53\u30ab\u30c6\u30b4\u30ea\u306e\u884c\u30cd\u30c3\u30c8\u984d\uff0b\u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u2212\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u300d\u306e\u5408\u8a08\u3068\u4e00\u81f4\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u984d\u306f BR-CO-17 \u306e\u4e00\u822c\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-S-10<\/strong> \u3067\u306f\u3001\u300cStandard rate\u300d\u30ab\u30c6\u30b4\u30ea\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\uff0f\u30c6\u30ad\u30b9\u30c8\u3092\u4ed8\u3051\u3066\u306f\u3044\u3051\u306a\u3044\u3053\u3068\u304c\u660e\u793a\u3055\u308c\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30bc\u30ed\u7a0e\u7387br_z_1z_10\">6.6. \u30bc\u30ed\u7a0e\u7387\uff08BR-Z-1\u301cZ-10\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.4.1\u301c4.2\uff08\u30bc\u30ed\u7a0e\u7387\u306e\u8aac\u660e\u3068\u8868 7\uff09 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a Business Rule \u306e\u8da3\u65e8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>BR-Z-1<\/strong><br \/>\n\u884c\uff0f\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u306e\u3044\u305a\u308c\u304b\u3067 VAT \u30ab\u30c6\u30b4\u30ea\u300cZero rated\u300d\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f <strong>\u3061\u3087\u3046\u3069 1 \u3064<\/strong>\u3001\u300cZero rated\u300d\u306e\u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u304c\u5fc5\u8981\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-Z-2\u301cZ-4<\/strong><br \/>\n\u300cZero rated\u300d\u306e\u884c\u30fb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u304c\u3042\u308b\u5834\u5408\u3082\u3001\u6a19\u6e96\u7a0e\u7387\u3068\u540c\u69d8\u306b\u3001\u58f2\u308a\u624b VAT \u756a\u53f7\u307e\u305f\u306f\u7a0e\u767b\u9332\u756a\u53f7\uff0f\u7a0e\u4ee3\u7406\u4eba VAT \u756a\u53f7\u306e\u3044\u305a\u308c\u304b\u306e\u8a18\u8f09\u304c\u5fc5\u9808\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-Z-5\u301cZ-7<\/strong><br \/>\n\u300cZero rated\u300d\u306e VAT \u7387\u306f\u5e38\u306b 0% \u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u884c\u30ec\u30d9\u30eb\u3001\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u3001\u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u3059\u3079\u3066\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-Z-8<\/strong><br \/>\n\u300cZero rated\u300d\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u884c\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u300cZero rated\u300d\u30ab\u30c6\u30b4\u30ea\u306e\u884c\u30cd\u30c3\u30c8\u984d\u306e\u5408\u8a08 \u2212 \u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u984d\u306e\u5408\u8a08 \uff0b \u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u984d\u306e\u5408\u8a08 \u3068\u4e00\u81f4\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-Z-9<\/strong><br \/>\n\u300cZero rated\u300d\u30ab\u30c6\u30b4\u30ea\u306e VAT \u7a0e\u984d\u306f\u5e38\u306b 0\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-Z-10<\/strong><br \/>\n\u300cZero rated\u300d\u30ab\u30c6\u30b4\u30ea\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f\u3001\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\uff0f\u30c6\u30ad\u30b9\u30c8\u3092\u4ed8\u3051\u3066\u306f\u3044\u3051\u306a\u3044\uff08\u514d\u7a0e\u3067\u306f\u306a\u304f\u300c0% \u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u300d\u6271\u3044\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u975e\u8ab2\u7a0eexempt_from_vatbr_e_1e_10\">6.7. \u975e\u8ab2\u7a0e\uff08Exempt from VAT\uff09\uff08BR-E-1\u301cE-10\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.4.3 \u3067\u306f\u300c\u975e\u8ab2\u7a0e\uff08Exempt\uff09\u300d\u306e\u8aac\u660e\u3068\u8868 8 \u306e Business Rule \u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8acb\u6c42\u66f8\u304c\u300c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u300d\u3092\u542b\u3080\u5834\u5408\uff1a<\/p>\n<\/li>\n<li>\n<p>\u884c\u306e VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u3092\u300cExempt from VAT\u300d\u3068\u3057\u3001VAT \u7387\u306f 0\u3002<\/p>\n<\/li>\n<li>\n<p>\u58f2\u308a\u624b\u306e VAT \u756a\u53f7\u3092\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3002<\/p>\n<\/li>\n<li>\n<p>\u5404\u975e\u8ab2\u7a0e\u884c\u306b\u3064\u3044\u3066\u3001<strong>\u514d\u7a0e\u7406\u7531\u306e\u30c6\u30ad\u30b9\u30c8<\/strong>\u3092\u5fc5\u305a\u6307\u5b9a\u3002<\/p>\n<\/li>\n<li>\n<p>VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u5185\u306b\u3082\u3001\u305d\u306e\u514d\u7a0e\u7406\u7531\u30c6\u30ad\u30b9\u30c8\u3092\u8a18\u8f09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-E-5\u301cE-7<\/strong><br \/>\n\u884c\u30fb\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u3067\u300cExempt from VAT\u300d\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e VAT \u7387\u306f\u5fc5\u305a 0\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-E-8<\/strong><br \/>\n\u300cExempt\u300d\u30ab\u30c6\u30b4\u30ea\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u8a72\u5f53\u30ab\u30c6\u30b4\u30ea\u306e\u884c\u30cd\u30c3\u30c8\u984d \u2212 \u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d \uff0b \u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u306e\u5408\u8a08\u3068\u4e00\u81f4\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-E-9<\/strong><br \/>\n\u300cExempt\u300d\u30ab\u30c6\u30b4\u30ea\u306e VAT \u7a0e\u984d\u306f 0\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-E-10<\/strong><br \/>\n\u300cExempt from VAT\u300d\u30ab\u30c6\u30b4\u30ea\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f\u3001<strong>\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\u307e\u305f\u306f\u514d\u7a0e\u7406\u7531\u30c6\u30ad\u30b9\u30c8\u306e\u3044\u305a\u308c\u304b\u304c\u5fc5\u9808<\/strong>\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8reverse_chargebr_rc_1_\u4ee5\u964d\">6.8. \u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff08Reverse charge\uff09\uff08BR-RC-1 \u4ee5\u964d\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.4.4 \u3067\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306e\u4ed5\u7d44\u307f\u3068\u5fc5\u8981\u60c5\u5831\u304c\u8aac\u660e\u3055\u308c\u3001\u305d\u306e\u5f8c\u306e\u8868\u3067 Business Rule\uff08BR-RC-\u2026\uff09\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a\u8da3\u65e8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\uff1a<\/p>\n<\/li>\n<li>\n<p>\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u53cc\u65b9\u304c VAT \u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3002<\/p>\n<\/li>\n<li>\n<p>\u8acb\u6c42\u66f8\u306b <strong>\u58f2\u308a\u624b\u306e VAT \u756a\u53f7<\/strong>\u3068 <strong>\u8cb7\u3044\u624b\u306e VAT \u756a\u53f7<\/strong>\u306e\u4e21\u65b9\u3092\u8a18\u8f09\u3002<\/p>\n<\/li>\n<li>\n<p>\u8a72\u5f53\u884c\u306e VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u306b\u300cReverse charge\u300d\u3092\u6307\u5b9a\u3002<\/p>\n<\/li>\n<li>\n<p>\u96fb\u5b50\u7684\u8acb\u6c42\u66f8\u3067\u306f\u3001\u300cReverse charge\u300d\u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u304c\u4ed8\u3044\u3066\u3044\u308b\u3053\u3068\u81ea\u4f53\u304c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u3067\u3042\u308b\u3053\u3068\u306e\u5ba3\u8a00\u3068\u306a\u308b\u304c\u3001\u898f\u5236\u5bfe\u5fdc\u306e\u305f\u3081\u3001VAT \u514d\u7a0e\u7406\u7531\u30c6\u30ad\u30b9\u30c8\u306b\u3082\u300cReverse charge\u300d\uff08\u307e\u305f\u306f\u5404\u56fd\u8a9e\u306e\u5b9a\u578b\u53e5\uff09\u3092\u660e\u8a18\u3002<\/p>\n<\/li>\n<li>\n<p>Business Rule \u306e\u30bb\u30c3\u30c8\u306f\u3001<\/p>\n<\/li>\n<li>\n<p>\u6b63\u3057\u3044 VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u306e\u4ed8\u4e0e\u3001<\/p>\n<\/li>\n<li>\n<p>\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u4e21\u65b9\u306e VAT \u756a\u53f7\u306e\u5fc5\u9808\u5316\u3001<\/p>\n<\/li>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068 VAT \u7a0e\u984d\u306e\u8a08\u7b97\u30eb\u30fc\u30eb\uff08\u7a0e\u984d\u306f buy-side \u3067\u7d0d\u4ed8\u3055\u308c\u308b\u305f\u3081 0 \u3068\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u5404\u56fd\u5b9f\u88c5\u6b21\u7b2c\uff09<br \/>\n\u3068\u3044\u3063\u305f\u70b9\u3092\u691c\u8a3c\u3059\u308b\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u57df\u5185\u53d6\u5f15intra_community_supplybr_ic_1ic_12\">6.9. \u57df\u5185\u53d6\u5f15\uff08Intra-community supply\uff09\uff08BR-IC-1\u301cIC-12\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.4.5 \u306b EU \u57df\u5185\u4f9b\u7d66\u306e\u30b1\u30fc\u30b9\u306e\u8aac\u660e\u3068\u3001\u8868 10 \u306e Business Rule \u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30dd\u30a4\u30f3\u30c8\uff08\u8981\u7d04\uff09\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8cb7\u3044\u624b\u304c\u4ed6\u306e\u52a0\u76df\u56fd\u3067 VAT \u767b\u9332\u3057\u3066\u3044\u308b\u53d6\u5f15\u3067\u3001<strong>\u58f2\u308a\u624b\u56fd\u304b\u3089\u4ed6\u52a0\u76df\u56fd\u3078\u306e\u7269\u54c1\u4f9b\u7d66<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3092\u5bfe\u8c61\u3002<\/p>\n<\/li>\n<li>\n<p>\u985e\u4f3c\u306e\u30eb\u30fc\u30eb\u69cb\u6210\uff1a<\/p>\n<\/li>\n<li>\n<p>Invoiced item VAT category code \u3092\u300cIntra-community supply\u300d\u306b\u3059\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u3068\u3082 VAT \u756a\u53f7\u304c\u5fc5\u8981\uff08\u8cb7\u3044\u624b\u756a\u53f7\u306e\u56fd\u30b3\u30fc\u30c9\u306f\u58f2\u308a\u624b\u3068\u7570\u306a\u308b\u306f\u305a\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>VAT \u7387\u306f 0\uff08\u57df\u5185\u53d6\u5f15\u306f\u539f\u5247\u30bc\u30ed\u7a0e\u7387\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d\u306f\u3001\u8a72\u5f53\u30ab\u30c6\u30b4\u30ea\u306e\u884c\u30cd\u30c3\u30c8\u984d\u7b49\u304b\u3089\u7b97\u51fa\u3057\u3001\u7a0e\u984d\u306f 0\u3002<\/p>\n<\/li>\n<li>\n<p>VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f\u3001Exempt \u3068\u540c\u69d8\u306b\u7406\u7531\u30b3\u30fc\u30c9\uff0f\u30c6\u30ad\u30b9\u30c8\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_eu_\u57df\u5916\u8f38\u51faexport_outside_the_eubr_g_1g_10\">6.10. EU \u57df\u5916\u8f38\u51fa\uff08Export outside the EU\uff09\uff08BR-G-1\u301cG-10\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.4.6 \u306b EU \u57df\u5916\u8f38\u51fa\u306e\u30b1\u30fc\u30b9\u3068 Business Rule \u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a Business Rule \u306e\u8da3\u65e8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>BR-G-2\u301cG-4<\/strong><br \/>\n\u884c\uff0f\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u3067 VAT \u30ab\u30c6\u30b4\u30ea\u300cExport outside the EU\u300d\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u58f2\u308a\u624b VAT \u756a\u53f7\u307e\u305f\u306f\u7a0e\u4ee3\u7406\u4eba VAT \u756a\u53f7\u306e\u3044\u305a\u308c\u304b\u3092\u5fc5\u9808\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-G-5\u301cG-7<\/strong><br \/>\n\u300cExport outside the EU\u300d\u306e VAT \u7387\u306f\u3001\u884c\u30fb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u306e\u3059\u3079\u3066\u3067 0%\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-G-8<\/strong><br \/>\n\u300cExport outside the EU\u300d\u30ab\u30c6\u30b4\u30ea\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u8a72\u5f53\u884c\u30cd\u30c3\u30c8\u984d \u2212 \u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d \uff0b \u6587\u66f8\u30ec\u30d9\u30eb\u52a0\u7b97\u306e\u5408\u8a08\u3068\u4e00\u81f4\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-G-9<\/strong><br \/>\nVAT \u7a0e\u984d\u306f 0\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-G-10<\/strong><br \/>\n\u3053\u306e\u30ab\u30c6\u30b4\u30ea\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f\u3001\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\uff0f\u30c6\u30ad\u30b9\u30c8\u3068\u3057\u3066\u300cExport outside the EU\u300d\uff08\u307e\u305f\u306f\u4ed6\u8a00\u8a9e\u306e\u5b9a\u578b\u6587\uff09\u3092\u5fc5\u9808\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_igic\u30ab\u30ca\u30ea\u30a2\u8af8\u5cf6\u7a0ebr_ig_1ig_10\">6.11. IGIC\uff08\u30ab\u30ca\u30ea\u30a2\u8af8\u5cf6\u7a0e\uff09\uff08BR-IG-1\u301cIG-10\uff09<\/h3>\n<div class=\"paragraph\">\n<p>\u30ab\u30ca\u30ea\u30a2\u8af8\u5cf6\u306b\u56fa\u6709\u306e\u9593\u63a5\u7a0e IGIC \u7528\u306e Business Rule \u304c\u8868 13 \u306b\u307e\u3068\u307e\u3063\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>IGIC \u3092\u793a\u3059 VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u304c\u884c\u30fb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u3067\u4f7f\u308f\u308c\u305f\u5834\u5408\u3001VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u3082 IGIC \u30ab\u30c6\u30b4\u30ea\u304c\u5fc5\u305a\u5b58\u5728\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/li>\n<li>\n<p>\u884c\uff0f\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u3067\u300cIGIC\u300d\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001IGIC \u7387\u306f 0 \u4ee5\u4e0a\u306e\u6570\u5024\uff080% \u3082\u53ef\uff09\u3002<\/p>\n<\/li>\n<li>\n<p>\u300cIGIC\u300d\u30ab\u30c6\u30b4\u30ea\u306e VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u3067\u306f\u3001<\/p>\n<\/li>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001\u8a72\u5f53\u30ab\u30c6\u30b4\u30ea\u306e\u884c\u30cd\u30c3\u30c8\u984d\uff0b\u52a0\u7b97\u2212\u5024\u5f15\u304d\u306e\u5408\u8a08\u3068\u4e00\u81f4\u3002<\/p>\n<\/li>\n<li>\n<p>VAT \u7a0e\u984d\u306f \u8ab2\u7a0e\u6a19\u6e96\u984d\u00d7IGIC \u7387 \u3067\u8a08\u7b97\u3002<\/p>\n<\/li>\n<li>\n<p>\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\uff0f\u30c6\u30ad\u30b9\u30c8\u306f\u4ed8\u3051\u3066\u306f\u3044\u3051\u306a\u3044\uff08IGIC \u306f VAT \u306e\u4ee3\u66ff\u7a0e\u6271\u3044\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_ipsi\u30bb\u30a6\u30bf\u30e1\u30ea\u30ea\u30e3\u7a0ebr_ip_1ip_8\">6.12. IPSI\uff08\u30bb\u30a6\u30bf\u30fb\u30e1\u30ea\u30ea\u30e3\u7a0e\uff09\uff08BR-IP-1\u301cIP-8\uff09<\/h3>\n<div class=\"paragraph\">\n<p>Ceuta \/ Melilla \u306e\u5730\u65b9\u7a0e IPSI \u5411\u3051\u30eb\u30fc\u30eb\u304c\u8868 14 \u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u8da3\u65e8\u306f IGIC \u3068\u307b\u307c\u540c\u3058\u3067\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u300cIPSI\u300d\u304c\u4f7f\u308f\u308c\u305f\u3089\u3001VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u3082 IPSI \u884c\u304c\u5c11\u306a\u304f\u3068\u3082 1 \u3064\u5fc5\u8981\u3002<\/p>\n<\/li>\n<li>\n<p>\u300cIPSI\u300d\u306e\u884c\uff0f\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u304c\u3042\u308b\u5834\u5408\u3001\u58f2\u308a\u624b\u306e VAT \u756a\u53f7\u307e\u305f\u306f\u7a0e\u767b\u9332\u756a\u53f7\uff0f\u7a0e\u4ee3\u7406\u4eba VAT \u756a\u53f7\u306e\u63d0\u793a\u304c\u5fc5\u9808\u3002<\/p>\n<\/li>\n<li>\n<p>VAT \u7387\u306f 0 \u4ee5\u4e0a\u306e\u6570\u5024\u3002<\/p>\n<\/li>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d\u306f\u3001\u8a72\u5f53\u884c\uff0b\u52a0\u7b97\u2212\u5024\u5f15\u304d\u304b\u3089\u6c42\u3081\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_vat_\u5bfe\u8c61\u5916not_subject_to_vatbr_o_1o_13\">6.13. VAT \u5bfe\u8c61\u5916\uff08Not subject to VAT\uff09\uff08BR-O-1\u301cO-13\uff09<\/h3>\n<div class=\"paragraph\">\n<p>6.4.3.4.7 \u3067\u306f\u300c\u53d6\u5f15\u304c VAT \u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u300d\u30b1\u30fc\u30b9\u3068\u3001\u8868 12 \u306e Business Rule \u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059 \u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\u306e\u8da3\u65e8\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>BR-O-1<\/strong><br \/>\n\u884c\uff0f\u6587\u66f8\u30ec\u30d9\u30eb\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u306e\u3044\u305a\u308c\u304b\u3067 VAT \u30ab\u30c6\u30b4\u30ea\u300cNot subject to VAT\u300d\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306f <strong>\u305d\u306e\u30ab\u30c6\u30b4\u30ea 1 \u3064\u3060\u3051<\/strong>\u3067\u69cb\u6210\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-O-2\u301cO-4<\/strong><br \/>\n\u300cNot subject to VAT\u300d\u30ab\u30c6\u30b4\u30ea\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u884c\uff0f\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u304c\u3042\u308b\u8acb\u6c42\u66f8\u3067\u306f\u3001\u58f2\u308a\u624b\uff0f\u7a0e\u4ee3\u7406\u4eba\uff0f\u8cb7\u3044\u624b\u306e <strong>VAT \u756a\u53f7\u3092\u8a18\u8f09\u3057\u3066\u306f\u306a\u3089\u306a\u3044<\/strong>\uff08VAT \u5236\u5ea6\u306e\u5916\u306b\u3042\u308b\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u793a\uff09\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-O-5\u301cO-7<\/strong><br \/>\n\u300cNot subject to VAT\u300d\u306e\u884c\uff0f\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u306b\u306f\u3001VAT \u7387\u3092\u8a2d\u5b9a\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-O-8\u301cO-9<\/strong><br \/>\n\u3053\u306e\u30ab\u30c6\u30b4\u30ea\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u8a72\u5f53\u884c\uff0b\u52a0\u7b97\u2212\u5024\u5f15\u304d\u306e\u5408\u8a08\u3001\u7a0e\u984d\u306f\u5e38\u306b 0\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-O-10<\/strong><br \/>\nVAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u306b\u306f\u300cNot subject to VAT\u300d\u3092\u793a\u3059\u514d\u7a0e\u7406\u7531\u30b3\u30fc\u30c9\uff0f\u30c6\u30ad\u30b9\u30c8\u3092\u5fc5\u9808\u3002<\/p>\n<\/li>\n<li>\n<p><strong>BR-O-11\u301cO-13<\/strong><br \/>\n\u300cNot subject to VAT\u300d\u30ab\u30c6\u30b4\u30ea\u306e\u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u3092\u6301\u3064\u8acb\u6c42\u66f8\u3067\u306f\u3001<\/p>\n<\/li>\n<li>\n<p>\u4ed6\u306e VAT \u30ab\u30c6\u30b4\u30ea\u3092\u6301\u3064 VAT \u30d6\u30ec\u30fc\u30af\u30c0\u30a6\u30f3\u884c\u3092\u6df7\u5728\u3055\u305b\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/li>\n<li>\n<p>\u4ed6\u306e VAT \u30ab\u30c6\u30b4\u30ea\u3092\u6301\u3064\u884c\uff0f\u5024\u5f15\u304d\uff0f\u52a0\u7b97\u3092\u542b\u3081\u3066\u306f\u306a\u3089\u306a\u3044\u3002<br \/>\n\u2192 \u8acb\u6c42\u66f8\u5168\u4f53\u304c VAT \u5236\u5ea6\u306e\u5916\u5074\u306b\u3042\u308b\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_vidavat_in_the_digital_age\u306e\u6982\u8981\">7. ViDA\uff08VAT in the Digital Age\uff09\u306e\u6982\u8981<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_vida_\u306e\u4e09\u672c\u67f1\">7.1. ViDA \u306e\u4e09\u672c\u67f1<\/h3>\n<div class=\"paragraph\">\n<p>ViDA \u306f\u3001EU \u5168\u4f53\u306e VAT \u5236\u5ea6\u3092\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u306b\u5408\u308f\u305b\u3066\u629c\u672c\u7684\u306b\u898b\u76f4\u3059\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u3059\u3002\u5927\u304d\u304f\u6b21\u306e\u4e09\u672c\u67f1\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p>\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u8981\u4ef6\uff08DRR\uff09\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>EU \u57df\u5185 B2B \u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u307b\u307c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u53d6\u5f15\u5831\u544a\u3092\u7fa9\u52d9\u5316<\/p>\n<\/li>\n<li>\n<p>\u5404\u52a0\u76df\u56fd\u306e\u65e2\u5b58 e \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092 2030 \u5e74\u4ee3\u306b\u5411\u3051\u3066\u8abf\u548c\u3055\u305b\u308b\u65b9\u5411\u6027<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u7d4c\u6e08\u3078\u306e VAT \u306e\u9069\u7528<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u914d\u8eca\u30b5\u30fc\u30d3\u30b9\u3001\u5bbf\u6cca\u4ef2\u4ecb\u306a\u3069\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a VAT \u8cac\u4efb\u3092\u8ab2\u3059\u67a0\u7d44\u307f<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u5358\u4e00 VAT \u767b\u9332\uff08Single VAT registration\uff09<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>OSS\/IOSS \u306e\u62e1\u5f35\u306a\u3069\u306b\u3088\u308a\u3001\u591a\u91cd\u306a VAT \u767b\u9332\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ol>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3046\u3061 EN 16931 \u3068\u6700\u3082\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u306e\u306f\u3001\u7b2c\u4e00\u306e\u67f1\u3067\u3042\u308b\u300cDRR \u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_vida_\u304c\u6c42\u3081\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068_en_16931\">7.2. ViDA \u304c\u6c42\u3081\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068 EN 16931<\/h3>\n<div class=\"paragraph\">\n<p>ViDA \u306e\u8b70\u8ad6\u3084\u6b27\u5dde\u59d4\u54e1\u4f1a\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u89e3\u8aac\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>ViDA \u5bfe\u5fdc\u306e B2B \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001EN 16931 \u3092\u5171\u901a\u306e\u571f\u53f0\u3068\u3057\u3066\u5229\u7528\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u5404\u56fd\u306f\u56fd\u5185\u4ed5\u69d8\u3092\u7dad\u6301\u3057\u3064\u3064\u3082\u3001\u5c11\u306a\u304f\u3068\u3082 EN 16931 \u30ec\u30d9\u30eb\u306e\u60c5\u5831\u306f\u6301\u305f\u305b\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u65b9\u5411\u6027\u304c\u7e70\u308a\u8fd4\u3057\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7406\u7531\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7a0e\u52d9\u5f53\u5c40\u304c\u6b32\u3057\u3044\u306e\u306f<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8ab0\u304c\u8ab0\u306b\u58f2\u3063\u305f\u304b\uff08Seller\/Buyer\uff09<\/p>\n<\/li>\n<li>\n<p>\u3069\u306e VAT \u30ab\u30c6\u30b4\u30ea\u30fb\u7a0e\u7387\u304b\uff08BT-118\/119, BT-151\/152\uff09<\/p>\n<\/li>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d\u306f\u3044\u304f\u3089\u304b\uff08BT-116\/117\uff09<\/p>\n<\/li>\n<li>\n<p>\u514d\u7a0e\u3084\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306a\u3089\u3001\u305d\u306e\u7406\u7531\u306f\u4f55\u304b\uff08BT-120\/121\uff09<br \/>\n\u3068\u3044\u3046\u60c5\u5831\u3067\u3042\u308a\u3001\u3053\u308c\u306f EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u304c\u305d\u306e\u307e\u307e\u63d0\u4f9b\u3059\u308b\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7a0e\u52d9\u5f53\u5c40\u5411\u3051\u306e\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u30b9\u30ad\u30fc\u30de\uff08DRR \u306e\u5831\u544a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff09\u306f\u3001EN 16931 \u306e BG-23 \u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u69cb\u9020\u306b\u306a\u308b\u3060\u308d\u3046\u3001\u3068\u3044\u3046\u898b\u901a\u3057\u304c\u591a\u304f\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_en_16931_\u306e_vat_\u30e2\u30c7\u30eb\u304c_vida_\u306b\u679c\u305f\u3059\u5f79\u5272\">8. EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u304c ViDA \u306b\u679c\u305f\u3059\u5f79\u5272<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u5171\u901a\u30a4\u30f3\u30dc\u30a4\u30b9\u8a00\u8a9e\u3068\u3057\u3066\u306e_en_16931\">8.1. \u5171\u901a\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u8a00\u8a9e\u300d\u3068\u3057\u3066\u306e EN 16931<\/h3>\n<div class=\"paragraph\">\n<p>ViDA \u3067\u306f\u3001\u52a0\u76df\u56fd\u3054\u3068\u306b\u7570\u306a\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u4ed5\u69d8\u3092\u305d\u306e\u307e\u307e\u6b8b\u3057\u3064\u3064\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>EU \u5168\u4f53\u3067\u6700\u4f4e\u9650\u5171\u6709\u3059\u308b\u3079\u304d\u60c5\u5831\u69cb\u9020\u3068\u3057\u3066 EN 16931 \u3092\u63a1\u7528\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u5f62\u304c\u73fe\u5b9f\u7684\u306a\u843d\u3068\u3057\u6240\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3068\u304d EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u306f\u3001\u52a0\u76df\u56fd\u9593\u3092\u307e\u305f\u3044\u3067<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30bc\u30ed\u7a0e\u7387\u3001\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u3001\u8f38\u51fa\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306a\u3069\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u5171\u901a\u30ab\u30c6\u30b4\u30ea\u3067\u628a\u63e1\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>VAT breakdown\uff08BG-23\uff09\u5358\u4f4d\u3067\u7d71\u8a08\u5206\u6790\u30fb\u4e0d\u6b63\u691c\u77e5\u3092\u884c\u3046<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3081\u306e\u300c\u5171\u901a\u8a00\u8a9e\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u306e\u5165\u529b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u306e_bg_23\">8.2. \u30c7\u30b8\u30bf\u30eb\u5831\u544a\u306e\u5165\u529b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u306e BG-23<\/h3>\n<div class=\"paragraph\">\n<p>ViDA \u306e DRR \u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u9001\u4fe1\u3068\u307b\u307c\u540c\u6642\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u53d6\u5f15\u60c5\u5831\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7a0e\u52d9\u5f53\u5c40\u5074\u304b\u3089\u898b\u308c\u3070\u3001DRR \u5831\u544a\u3067\u6700\u4f4e\u9650\u307b\u3057\u3044\u306e\u306f:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BG-23 \u306e VAT \u30ab\u30c6\u30b4\u30ea\u5358\u4f4d\u306e\u96c6\u8a08\uff08BT-116, BT-117, BT-119, BT-118\uff09<\/p>\n<\/li>\n<li>\n<p>\u514d\u7a0e\u7406\u7531\u3084\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u7406\u7531\uff08BT-120\/BT-121\uff09<\/p>\n<\/li>\n<li>\n<p>Seller\/Buyer \u306e VAT ID\uff08BT-31, BT-48 \u306a\u3069\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u60c5\u5831\u3067\u3059\u3002\u3064\u307e\u308a\u3001DRR \u306e\u5831\u544a\u30b9\u30ad\u30fc\u30de\u306f\u3001EN 16931 \u306e VAT breakdown \u90e8\u5206\u3092\u5727\u7e2e\u30fb\u8ee2\u9001\u3059\u308b\u3088\u3046\u306a\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u304f\u3068\u8003\u3048\u308b\u306e\u304c\u81ea\u7136\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30ab\u30c6\u30b4\u30ea\u306e\u7d71\u4e00\u3068\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u76e3\u8996\">8.3. \u30ab\u30c6\u30b4\u30ea\u306e\u7d71\u4e00\u3068\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u76e3\u8996<\/h3>\n<div class=\"paragraph\">\n<p>EN 16931 \u304c UNCL 5305 \u306b\u57fa\u3065\u304f\u30ab\u30c6\u30b4\u30ea\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u3001ViDA \u306b\u3068\u3063\u3066\u3082\u91cd\u8981\u306a\u524d\u63d0\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30ab\u30c6\u30b4\u30ea\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u3092\u307e\u305f\u3044\u3060\u53d6\u5f15\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u6bd4\u8f03\u53ef\u80fd\u306b\u306a\u308b<\/p>\n<\/li>\n<li>\n<p>\u7279\u5b9a\u30ab\u30c6\u30b4\u30ea\uff08\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u3084\u8f38\u51fa\u306a\u3069\uff09\u3092\u8ef8\u306b\u3057\u305f\u4e0d\u6b63\u691c\u77e5\u304c\u5bb9\u6613\u306b\u306a\u308b<\/p>\n<\/li>\n<li>\n<p>\u7d71\u8a08\u30fb\u653f\u7b56\u7acb\u6848\u306b\u304a\u3044\u3066\u3001\u30ab\u30c6\u30b4\u30ea\u5225\u306e\u58f2\u4e0a\u3084\u7a0e\u984d\u304c\u78ba\u5b9f\u306b\u96c6\u8a08\u3067\u304d\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u5b9f\u52d9\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u305b\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506\u30e1\u30e2\">9. \u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506\uff08\u30e1\u30e2\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u5074\u304b\u3089\u6b27\u5dde\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u30fb\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u9023\u643a\u3057\u305f\u3044\u5834\u5408\u3001ViDA \u4ee5\u964d\u306f\u6b21\u306e\u3088\u3046\u306a\u6bb5\u968e\u3092\u8e0f\u3080\u3053\u3068\u304c\u73fe\u5b9f\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p>\u65e5\u672c\u5074\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff0f\u6d88\u8cbb\u7a0e\u533a\u5206\uff08\u8ab2\u7a0e\u30fb\u975e\u8ab2\u7a0e\u30fb\u4e0d\u8ab2\u7a0e\u30fb\u8f38\u51fa\u514d\u7a0e\u306a\u3069\uff09\u3092\u3001EN 16931 \u306e VAT \u30ab\u30c6\u30b4\u30ea\uff08S, Z, E, G, O \u306a\u3069\uff09\u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>Allowance\uff08\u8fd4\u91d1\uff09\u3068 Charge\uff08\u8ffd\u52a0\u8acb\u6c42\uff09\u3092\u542b\u3081\u3001\u884c\u30fb\u30d8\u30c3\u30c0\u91d1\u984d\u304b\u3089 BG-23 VAT breakdown \u3092\u4e00\u8cab\u3057\u305f\u30ed\u30b8\u30c3\u30af\u3067\u7b97\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>EN 16931 \u6e96\u62e0\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u751f\u6210\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066 DRR \u5831\u544a\u30b9\u30ad\u30fc\u30de\u3078\u306e\u5909\u63db\uff08\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\uff09\u3092\u8a2d\u8a08\u3059\u308b<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u307e\u3068\u3081\">10. \u307e\u3068\u3081<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001EN 16931 \u306e VAT \u95a2\u9023\u898f\u5b9a\u306b\u7d5e\u3063\u3066\u3001\u6b21\u306e\u70b9\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>EN 16931 \u306f\u3001\u884c\u30fb\u30d8\u30c3\u30c0\u91d1\u984d\u3068 BG-23 VAT breakdown \u306e\u95a2\u4fc2\u3092\u901a\u3058\u3066\u3001VAT \u8a08\u7b97\u3092\u4e00\u8cab\u3057\u305f\u30ed\u30b8\u30c3\u30af\u3067\u5b9a\u7fa9\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\uff08UNCL 5305\uff09\u306b\u3088\u308a\u3001\u300c\u898b\u304b\u3051\u4e0a 0% \u306b\u898b\u3048\u308b\u53d6\u5f15\u300d\u3092\u30bc\u30ed\u7a0e\u7387\u30fb\u975e\u8ab2\u7a0e\u30fb\u5bfe\u8c61\u5916\u30fb\u8f38\u51fa\u30fb\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306a\u3069\u306b\u53b3\u5bc6\u306b\u5206\u985e\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>ViDA \u306f\u3001\u3053\u306e EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u3092\u5171\u901a\u57fa\u76e4\u3068\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u8981\u4ef6\uff08DRR\uff09\u3067\u7a0e\u52d9\u5f53\u5c40\u306b\u307b\u307c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306b VAT \u60c5\u5831\u3092\u9001\u308b\u67a0\u7d44\u307f\u3092\u69cb\u7bc9\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u53c2\u8003\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5\">11. \u53c2\u8003\u3000\u300c\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u300d\u3000\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/COM2010712final.png\">\n<\/div>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF\" class=\"bare\">https:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF<\/a>\n<\/div>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p>INTRODUCTION<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<div class=\"paragraph\">\n<p>The Europe 2020 strategy1 sets out a vision of a highly competitive European social market economy for the 21st century and emphasises that it is crucial to reap the full economic and social benefits of a digital society. To this end, electronic invoicing (e-invoicing) is part of the European Commission\u2019s flagship initiative A Digital Agenda for Europe which gives prominence to achieving a single digital market and calls for removal of the regulatory and technical barriers that prevent mass adoption of e-invoicing.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>To the detriment of consumers and enterprises alike, the existing rules that govern e-invoicing in Europe are still fragmented along national lines and most of the potential of e-invoicing is still untapped. What is more, exchanging e-invoices is still too complex and costly, in particular for SMEs. While 42 % of large enterprises say they receive or send e-invoices, adoption rate among SMEs remain at a lower level (22 %). As a result the average market penetration of e-invoicing remains rather low in Europe and is currently estimated at around 5 % of all invoices annually exchanged for Business to Business relations.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>This creates important opportunities for improvement. The mass adoption of e-invoicing within the EU would lead to significant economic benefits and it is estimated that moving from paper to e-invoices will generate savings of around EUR 240 billion over a six-year period. Furthermore, due to the close link between invoicing and payment processes, the creation of the Single Euro Payments Area (SEPA) offers a launch pad for interoperable European e-invoicing schemes.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>The Commission wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe. The Commission is committed to working in close cooperation with the Member States and all other stakeholders who will need to play their part to achieve this target and create the right environment for the widespread deployment of e-invoicing.<\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\n&#8212; Reaping the benefits of electronic invoicing for Europe<br \/>\n<cite>COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT<\/cite>\n<\/div>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p>\u306f\u3058\u3081\u306b<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<div class=\"paragraph\">\n<p>\u300c\u30e8\u30fc\u30ed\u30c3\u30d12020\u6226\u75651\u300d\u306f\u300121\u4e16\u7d00\u306b\u5411\u3051\u305f\u7af6\u4e89\u529b\u306e\u9ad8\u3044\u6b27\u5dde\u306e\u793e\u4f1a\u7684\u5e02\u5834\u7d4c\u6e08\u306e\u30d3\u30b8\u30e7\u30f3\u3092\u793a\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u7d4c\u6e08\u7684\u30fb\u793e\u4f1a\u7684\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3053\u3068\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u76ee\u7684\u306e\u305f\u3081\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff08e\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306f\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306e\u65d7\u8266\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u3067\u3042\u308b\u300c\u6b27\u5dde\u30c7\u30b8\u30bf\u30eb\u30a2\u30b8\u30a7\u30f3\u30c0\u300d\u306e\u4e00\u90e8\u3067\u3042\u308a\u3001\u5358\u4e00\u30c7\u30b8\u30bf\u30eb\u5e02\u5834\u306e\u5b9f\u73fe\u3092\u91cd\u8996\u3057\u3001e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u666e\u53ca\u3092\u963b\u3080\u898f\u5236\u4e0a\u304a\u3088\u3073\u6280\u8853\u7684\u969c\u58c1\u306e\u64a4\u5ec3\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6d88\u8cbb\u8005\u3068\u4f01\u696d\u53cc\u65b9\u306b\u3068\u3063\u3066\u4e0d\u5229\u76ca\u306a\u3053\u3068\u306b\u3001\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3059\u308b\u65e2\u5b58\u306e\u898f\u5247\u306f\u4f9d\u7136\u3068\u3057\u3066\u56fd\u3054\u3068\u306b\u65ad\u7247\u5316\u3055\u308c\u3066\u304a\u308a\u3001e\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6f5c\u5728\u80fd\u529b\u306e\u5927\u90e8\u5206\u306f\u672a\u6d3b\u7528\u306e\u307e\u307e\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u63db\u306f\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u4f9d\u7136\u3068\u3057\u3066\u8907\u96d1\u3067\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u3059\u304e\u307e\u3059\u3002\u5927\u4f01\u696d\u306e42%\u304c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u9001\u53d7\u4fe1\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5c0e\u5165\u7387\u306f\u4f9d\u7136\u3068\u3057\u3066\u4f4e\u3044\u6c34\u6e96\uff0822%\uff09\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5e73\u5747\u7684\u306a\u5e02\u5834\u6d78\u900f\u7387\u306f\u4f9d\u7136\u3068\u3057\u3066\u4f4e\u304f\u3001\u73fe\u5728\u3001\u4f01\u696d\u9593\u53d6\u5f15\u3067\u5e74\u9593\u306b\u4ea4\u63db\u3055\u308c\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5168\u4f53\u306e\u7d045%\u3068\u63a8\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u306f\u91cd\u8981\u306a\u6539\u5584\u306e\u6a5f\u4f1a\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u307e\u3059\u3002EU\u5185\u3067\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5e83\u304f\u5c0e\u5165\u3055\u308c\u308c\u3070\u3001\u5927\u304d\u306a\u7d4c\u6e08\u7684\u30e1\u30ea\u30c3\u30c8\u304c\u3082\u305f\u3089\u3055\u308c\u3001\u7d19\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u304b\u3089\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u79fb\u884c\u306b\u3088\u308a\u30016\u5e74\u9593\u3067\u7d042,400\u5104\u30e6\u30fc\u30ed\u306e\u7bc0\u7d04\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u3068\u6c7a\u6e08\u30d7\u30ed\u30bb\u30b9\u306f\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5358\u4e00\u30e6\u30fc\u30ed\u6c7a\u6e08\u570f\uff08SEPA\uff09\u306e\u5275\u8a2d\u306f\u3001\u76f8\u4e92\u904b\u7528\u53ef\u80fd\u306a\u6b27\u5dde\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u51fa\u767a\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u30012020\u5e74\u307e\u3067\u306b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u6b27\u5dde\u306b\u304a\u3051\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u306e\u4e3b\u6d41\u3068\u306a\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001\u3053\u306e\u76ee\u6a19\u9054\u6210\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u666e\u53ca\u306b\u5411\u3051\u305f\u9069\u5207\u306a\u74b0\u5883\u6574\u5099\u306e\u305f\u3081\u306b\u3001\u52a0\u76df\u56fd\u304a\u3088\u3073\u95a2\u4fc2\u8005\u3068\u7dca\u5bc6\u306b\u5354\u529b\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u3092\u7d04\u675f\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\n&#8212; \u300c\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u300d<br \/>\n<cite>\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5<\/cite>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2025-11-23 05:23:58 +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=\"#_\u306f\u3058\u3081\u306b\">1. \u306f\u3058\u3081\u306b<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u30de\u30c3\u30d7\">1.1. \u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u30c7\u30b8\u30bf\u30eb\u7a0e\u52d9\u30de\u30c3\u30d7<\/a><\/li>\n<li><a href=\"#_\u6b27\u5dde\u8cbf\u6613\u3092\u89e3\u304d\u653e\u3064\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9769\u547d\">1.2. \u6b27\u5dde\u8cbf\u6613\u3092\u89e3\u304d\u653e\u3064\uff1a\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9769\u547d<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_en_16931_1\u306e\u80cc\u666f\">2. EN 16931-1\u306e\u80cc\u666f<\/a><\/li>\n<li><a href=\"#_en_16931_\u306b\u304a\u3051\u308b_vat_\u306e\u4f4d\u7f6e\u3065\u3051\">3. EN 16931 \u306b\u304a\u3051\u308b VAT \u306e\u4f4d\u7f6e\u3065\u3051<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u30d3\u30b8\u30cd\u30b9\u7528\u8a9e\u3068\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7\">3.1. \u30d3\u30b8\u30cd\u30b9\u7528\u8a9e\u3068\u30d3\u30b8\u30cd\u30b9\u30b0\u30eb\u30fc\u30d7<\/a><\/li>\n<li><a href=\"#_vat_breakdownbg_23\u306e\u5f79\u5272\">3.2. VAT breakdown\uff08BG-23\uff09\u306e\u5f79\u5272<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_vat_\u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u3068\u305d\u306e\u610f\u5473\">4. VAT \u30ab\u30c6\u30b4\u30ea\u30b3\u30fc\u30c9\u3068\u305d\u306e\u610f\u5473<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_uncl_5305_\u306b\u57fa\u3065\u304f\u30b3\u30fc\u30c9\u4f53\u7cfb\">4.1. UNCL 5305 \u306b\u57fa\u3065\u304f\u30b3\u30fc\u30c9\u4f53\u7cfb<\/a><\/li>\n<li><a href=\"#_\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306e\u30a4\u30e1\u30fc\u30b8\">4.2. \u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306e\u30a4\u30e1\u30fc\u30b8<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_vat_\u91d1\u984d\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\">5. VAT \u91d1\u984d\u8a08\u7b97\u30ed\u30b8\u30c3\u30af<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u884c\u6587\u66f8\u30ec\u30d9\u30eb\u306e\u91d1\u984d\">5.1. \u884c\u30fb\u6587\u66f8\u30ec\u30d9\u30eb\u306e\u91d1\u984d<\/a><\/li>\n<li><a href=\"#_\u30ab\u30c6\u30b4\u30ea\u5225\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d\">5.2. \u30ab\u30c6\u30b4\u30ea\u5225\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u7a0e\u984d<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_en_16931_1_\u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb\">6. EN 16931-1 \u30d3\u30b8\u30cd\u30b9\u30eb\u30fc\u30eb<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_vat_\u30ab\u30c6\u30b4\u30ea\u3068\u524d\u63d0\">6.1. VAT \u30ab\u30c6\u30b4\u30ea\u3068\u524d\u63d0<\/a><\/li>\n<li><a href=\"#_\u5171\u901a\u8a08\u7b97\u30eb\u30fc\u30ebbr_co_9_br_co_14co_18_\u306a\u3069\">6.2. \u5171\u901a\u8a08\u7b97\u30eb\u30fc\u30eb\uff08BR-CO-9, BR-CO-14\u301cCO-18 \u306a\u3069\uff09<\/a><\/li>\n<li><a href=\"#_br_co_9vat_\u756a\u53f7\u306e\u56fd\u30b3\u30fc\u30c9\">6.3. BR-CO-9\uff08VAT \u756a\u53f7\u306e\u56fd\u30b3\u30fc\u30c9\uff09<\/a><\/li>\n<li><a href=\"#_\u5408\u8a08\u5185\u8a33\u8a08\u7b97br_co_10co_18\">6.4. \u5408\u8a08\u30fb\u5185\u8a33\u8a08\u7b97\uff08BR-CO-10\u301cCO-18\uff09<\/a><\/li>\n<li><a href=\"#_\u6a19\u6e96\u7a0e\u7387\u8efd\u6e1b\u7a0e\u7387br_s_1s_10\">6.5. \u6a19\u6e96\u7a0e\u7387\u30fb\u8efd\u6e1b\u7a0e\u7387\uff08BR-S-1\u301cS-10\uff09<\/a><\/li>\n<li><a href=\"#_\u30bc\u30ed\u7a0e\u7387br_z_1z_10\">6.6. \u30bc\u30ed\u7a0e\u7387\uff08BR-Z-1\u301cZ-10\uff09<\/a><\/li>\n<li><a href=\"#_\u975e\u8ab2\u7a0eexempt_from_vatbr_e_1e_10\">6.7. \u975e\u8ab2\u7a0e\uff08Exempt from VAT\uff09\uff08BR-E-1\u301cE-10\uff09<\/a><\/li>\n<li><a href=\"#_\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8reverse_chargebr_rc_1_\u4ee5\u964d\">6.8. \u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff08Reverse charge\uff09\uff08BR-RC-1 \u4ee5\u964d\uff09<\/a><\/li>\n<li><a href=\"#_\u57df\u5185\u53d6\u5f15intra_community_supplybr_ic_1ic_12\">6.9. \u57df\u5185\u53d6\u5f15\uff08Intra-community supply\uff09\uff08BR-IC-1\u301cIC-12\uff09<\/a><\/li>\n<li><a href=\"#_eu_\u57df\u5916\u8f38\u51faexport_outside_the_eubr_g_1g_10\">6.10. EU \u57df\u5916\u8f38\u51fa\uff08Export outside the EU\uff09\uff08BR-G-1\u301cG-10\uff09<\/a><\/li>\n<li><a href=\"#_igic\u30ab\u30ca\u30ea\u30a2\u8af8\u5cf6\u7a0ebr_ig_1ig_10\">6.11. IGIC\uff08\u30ab\u30ca\u30ea\u30a2\u8af8\u5cf6\u7a0e\uff09\uff08BR-IG-1\u301cIG-10\uff09<\/a><\/li>\n<li><a href=\"#_ipsi\u30bb\u30a6\u30bf\u30e1\u30ea\u30ea\u30e3\u7a0ebr_ip_1ip_8\">6.12. IPSI\uff08\u30bb\u30a6\u30bf\u30fb\u30e1\u30ea\u30ea\u30e3\u7a0e\uff09\uff08BR-IP-1\u301cIP-8\uff09<\/a><\/li>\n<li><a href=\"#_vat_\u5bfe\u8c61\u5916not_subject_to_vatbr_o_1o_13\">6.13. VAT \u5bfe\u8c61\u5916\uff08Not subject to VAT\uff09\uff08BR-O-1\u301cO-13\uff09<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_vidavat_in_the_digital_age\u306e\u6982\u8981\">7. ViDA\uff08VAT in the Digital Age\uff09\u306e\u6982\u8981<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_vida_\u306e\u4e09\u672c\u67f1\">7.1. ViDA \u306e\u4e09\u672c\u67f1<\/a><\/li>\n<li><a href=\"#_vida_\u304c\u6c42\u3081\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068_en_16931\">7.2. ViDA \u304c\u6c42\u3081\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068 EN 16931<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_en_16931_\u306e_vat_\u30e2\u30c7\u30eb\u304c_vida_\u306b\u679c\u305f\u3059\u5f79\u5272\">8. EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u304c ViDA \u306b\u679c\u305f\u3059\u5f79\u5272<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u5171\u901a\u30a4\u30f3\u30dc\u30a4\u30b9\u8a00\u8a9e\u3068\u3057\u3066\u306e_en_16931\">8.1. \u5171\u901a\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u8a00\u8a9e\u300d\u3068\u3057\u3066\u306e EN 16931<\/a><\/li>\n<li><a href=\"#_\u30c7\u30b8\u30bf\u30eb\u5831\u544a\u306e\u5165\u529b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u306e_bg_23\">8.2. \u30c7\u30b8\u30bf\u30eb\u5831\u544a\u306e\u5165\u529b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u306e BG-23<\/a><\/li>\n<li><a href=\"#_\u30ab\u30c6\u30b4\u30ea\u306e\u7d71\u4e00\u3068\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u76e3\u8996\">8.3. \u30ab\u30c6\u30b4\u30ea\u306e\u7d71\u4e00\u3068\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u76e3\u8996<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506\u30e1\u30e2\">9. \u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506\uff08\u30e1\u30e2\uff09<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\">10. \u307e\u3068\u3081<\/a><\/li>\n<li><a href=\"#_\u53c2\u8003\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5\">11. \u53c2\u8003\u3000\u300c\u6b27\u5dde\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u4eab\u53d7\u300d\u3000\u6b27\u5dde\u59d4\u54e1\u4f1a\u304b\u3089\u6b27\u5dde\u8b70\u4f1a\u3078\u306e\u901a\u77e5<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 17 EN 16931 \u306e VAT \u30e2\u30c7\u30eb\u3068 ViDA\uff08VAT in the Digital Age\uff09\u306e\u95a2\u4fc2 ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09 2025-11-21 1. \u306f\u3058\u3081\u306b \u672c\u8a18\u4e8b\u3067\u306f\u3001\u6b27\u5dde\u306e\u96fb\u5b50 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16122,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[45,49,82],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16132"}],"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=16132"}],"version-history":[{"count":16,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16132\/revisions"}],"predecessor-version":[{"id":16156,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16132\/revisions\/16156"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/16122"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}