{"id":16208,"date":"2025-11-25T15:24:06","date_gmt":"2025-11-25T06:24:06","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=16208"},"modified":"2025-11-28T10:18:57","modified_gmt":"2025-11-28T01:18:57","slug":"%e3%83%87%e3%82%b8%e3%82%bf%e3%83%ab%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e3%81%aetax-base-amount%ef%bc%88%e8%aa%b2%e7%a8%8e%e6%a8%99%e6%ba%96%ef%bc%89%e3%82%92%e3%81%a9%e3%81%86%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=16208","title":{"rendered":"\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306eTax Base Amount\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u3092\u3069\u3046\u5b9a\u7fa9\u3059\u308b\u304b\uff1f"},"content":{"rendered":"<p>Views: 31<\/p><div id=\"header\">\n<h1>Tax Base Amount\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u3092\u3069\u3046\u5b9a\u7fa9\u3059\u308b\u304b\uff1f<\/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\">2025-11-25<\/span>\n<\/div>\n<\/div>\n<div id=\"content\">\n<div>\n<iframe loading=\"lazy\" title=\"\u3010\u5fb9\u5e95\u89e3\u8aac\u3011\u8ab2\u7a0e\u6a19\u6e96\uff08Tax Base Amount\uff09\u306e\u8b0e\u3092\u89e3\u304f\uff1a\u65e5\u672c\u6cd5\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u56fd\u969b\u6a19\u6e96\u306e\u5171\u901a\u30eb\u30fc\u30eb\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/yjz5hRkIxzY?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\uff1aGoogle NotebookLM\u3067\u4f5c\u6210\u3057\u305f\u3053\u306e\u8a18\u4e8b\u306e\u89e3\u8aac\u52d5\u753b\u3067\u3059\u3002\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u306f\u3058\u3081\u306b\">\u306f\u3058\u3081\u306b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u4ed5\u69d8\u3092\u773a\u3081\u3066\u3044\u308b\u3068\u3001<strong>Tax Base Amount<\/strong> \u3084 <strong>Taxable Amount<\/strong>\u3001<strong>BasisAmount<\/strong> \u3068\u3044\u3063\u305f\u7528\u8a9e\u304c\u3001\u898f\u683c\u3054\u3068\u30fb\u8981\u7d20\u3054\u3068\u306b\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e00\u65b9\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u3067\u306f\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u3053\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96 = \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u300c\u5bfe\u4fa1\u306e\u984d\u300d<\/p>\n<\/li>\n<li>\n<p>\u305f\u3060\u3057\u5bfe\u4fa1\u306e\u984d\u306b\u306f\u300c\u6d88\u8cbb\u7a0e\u984d\u300d\u3068\u300c\u305d\u308c\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u300d\u306f\u542b\u3081\u306a\u3044<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c28\u6761\uff09\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u672c\u7a3f\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d<\/p>\n<\/li>\n<li>\n<p>EN 16931-1 \u306e <strong>VAT category taxable amount<\/strong>\uff08BT-116\uff09<\/p>\n<\/li>\n<li>\n<p>\u305d\u308c\u3092 UBL \u3068 UN\/CEFACT CII \u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3059\u308b CEN\/TS 16931-3-2, 3-3<\/p>\n<\/li>\n<li>\n<p>\u305d\u3057\u3066\u300c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u306f\u7a0e\u8fbc\u307f\u91d1\u984d\u3067\u8868\u793a\u3057\u305f\u3044\u300d\u5834\u5408\u306b\u3001EN 16931 \u30d9\u30fc\u30b9\u3067\u7a0e\u8fbc\u307f\u91d1\u984d\u3092\u3069\u3046\u6271\u3046\u304b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96\">\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u6761\u6587\u65e5\u672c\u8a9e\">\u6761\u6587\uff08\u65e5\u672c\u8a9e\uff09<\/h3>\n<div class=\"paragraph\">\n<p>\u6b21\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u7b2c28\u6761\u7b2c1\u9805\u306e\u6761\u6587\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p>\u7b2c\u4e8c\u7ae0\u3000\u8ab2\u7a0e\u6a19\u6e96\u53ca\u3073\u7a0e\u7387<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7b2c\u4e8c\u5341\u516b\u6761\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e<strong>\u8ab2\u7a0e\u6a19\u6e96<\/strong>\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u5bfe\u4fa1\u3068\u3057\u3066\u53ce\u53d7\u3057\u3001\u53c8\u306f\u53ce\u53d7\u3059\u3079\u304d\u4e00\u5207\u306e\u91d1\u92ad\u53c8\u306f\u91d1\u92ad\u4ee5\u5916\u306e\u7269\u82e5\u3057\u304f\u306f\u6a29\u5229\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u984d\u3068\u3057\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u8ab2\u3055\u308c\u308b\u3079\u304d<strong>\u6d88\u8cbb\u7a0e\u984d\u53ca\u3073\u5f53\u8a72\u6d88\u8cbb\u7a0e\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u3079\u304d\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u984d\u3092\u542b\u307e\u306a\u3044<\/strong>\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<\/blockquote>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u53c2\u8003\u82f1\u8a33\u975e\u516c\u5f0f\">\u53c2\u8003\u82f1\u8a33\uff08\u975e\u516c\u5f0f\uff09<\/h3>\n<div class=\"paragraph\">\n<p>\u4e0a\u8a18\u6761\u6587\u3092\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4ed5\u69d8\u3068\u306e\u5bfe\u5fdc\u304c\u5206\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u82f1\u8a33\u3059\u308b\u3068\u3001\u6982\u306d\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08\u975e\u516c\u5f0f\u30fb\u8981\u7d04\u3092\u542b\u3080\u53c2\u8003\u8a33\u3067\u3059\uff09\u3002<\/p>\n<\/div>\n<div class=\"quoteblock\">\n<blockquote>\n<div class=\"paragraph\">\n<p>Chapter 2: Tax Base and Tax Rates<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>(Tax Base)<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>Article 28: The <strong>tax base<\/strong> for consumption tax on the transfer, etc. of taxable assets shall be the amount of consideration for the transfer, etc. of taxable assets (including all monetary or non-monetary items, rights, or other economic benefits received or to be received as consideration, and <strong>shall not include the amount of consumption tax levied on the transfer, etc. of taxable assets and the amount of local consumption tax levied<\/strong> based on that amount of consumption tax as the <strong>tax base<\/strong>.<\/p>\n<\/div>\n<\/blockquote>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30dd\u30a4\u30f3\u30c8\u6574\u7406\">\u30dd\u30a4\u30f3\u30c8\u6574\u7406<\/h3>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u6761\u6587\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306e\u95a2\u9023\u3067\u6574\u7406\u3059\u308b\u3068\uff1a<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96 = \u300c\u5bfe\u4fa1\u306e\u984d\u300d\u3060\u304c\u3001\u305d\u306e\u4e2d\u306b <strong>\u6d88\u8cbb\u7a0e \uff0b \u5730\u65b9\u6d88\u8cbb\u7a0e\u306f\u542b\u307e\u306a\u3044<\/strong>\uff08= \u7a0e\u629c\u30d9\u30fc\u30b9\uff09<\/p>\n<\/li>\n<li>\n<p>\u300c\u5bfe\u4fa1\u306e\u984d\u300d\u306b\u306f\u3001\u91d1\u92ad\u3060\u3051\u3067\u306a\u304f\u7269\u30fb\u6a29\u5229\u30fb\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u5229\u76ca\u3082\u542b\u307e\u308c\u308b<\/p>\n<\/li>\n<li>\n<p>\u95a2\u9023\u8005\u53d6\u5f15\uff08\u5f79\u54e1\u7b49\uff09\u3067\u8457\u3057\u304f\u4f4e\u984d\u306a\u5834\u5408\u306b\u306f\u3001<strong>\u6642\u4fa1\u76f8\u5f53\u984d\u3092\u300c\u307f\u306a\u3057\u5bfe\u4fa1\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u6a19\u6e96\u306b\u3059\u308b<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a\u3001\u65e5\u672c\u6cd5\u3067\u3044\u3046\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5b9f\u52d9\u4e0a\u306e\u8868\u793a\u304c\u7a0e\u8fbc\u30fb\u7a0e\u629c\u306e\u3069\u3061\u3089\u3067\u3042\u3063\u3066\u3082\u3001<\/p>\n<\/li>\n<li>\n<p>\u6cd5\u5f8b\u4e0a\u306f\u5e38\u306b\u300c\u6d88\u8cbb\u7a0e\u7b49\u3092\u9664\u3044\u305f\u30d9\u30fc\u30b9\u91d1\u984d\uff08\u7a0e\u629c\u5bfe\u4fa1\u306e\u984d\uff09\u300d<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_en_16931_1_\u306e_vat_category_taxable_amountbt_116\u3068\u8ab2\u7a0e\u6a19\u6e96\">EN 16931-1 \u306e VAT category taxable amount\uff08BT-116\uff09\u3068\u8ab2\u7a0e\u6a19\u6e96<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u6b27\u5dde\u3067\u306f\u3001EN 16931-1 \u304c\u300c\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30e2\u30c7\u30eb\u300d\u3068\u3057\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u610f\u5473\u8ad6\u30e2\u30c7\u30eb\uff08Business Terms\uff09\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>VAT \u306e\u8ab2\u7a0e\u6a19\u6e96\u306b\u76f8\u5f53\u3059\u308b\u306e\u304c\u3001BG-23\uff08VAT BREAKDOWN\uff09\u5185\u306e<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>BT-116: VAT category taxable amount<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3067\u3059\u3002\u5b9a\u7fa9\u3092\u8981\u7d04\u3059\u308b\u3068\u3001BT-116 \u306f<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7279\u5b9a\u306e VAT \u30ab\u30c6\u30b4\u30ea\u30fb\u7a0e\u7387\u306b\u5c5e\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u884c\u306e net amount \u306e\u5408\u8a08<\/p>\n<\/li>\n<li>\n<p>\u305d\u3053\u306b\u6587\u66f8\u30ec\u30d9\u30eb\u306e allowance \/ charge \u3092\u53cd\u6620\u3057\u305f\u3001<strong>\u7a0e\u7387\u3054\u3068\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001EN 16931 \u306e\u4ed8\u5c5e\u66f8\u3067\u306f\u3001BT-116 \u3092\u7528\u3044\u3066<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-117: VAT category tax amount<\/p>\n<\/li>\n<li>\n<p>BT-119: VAT category rate<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u306e\u95a2\u4fc2\u304c\u3001<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code>VAT category tax amount = VAT category taxable amount \u00d7 VAT category rate \/ 100<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u65e5\u672c\u6cd5\u3068\u306e\u5bfe\u5fdc\">\u65e5\u672c\u6cd5\u3068\u306e\u5bfe\u5fdc<\/h3>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b2c28\u6761\u304c\u5b9a\u3081\u308b\u300c\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u7a0e\u629c\u5bfe\u4fa1<\/p>\n<\/li>\n<li>\n<p>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u300c\u307f\u306a\u3057\u5bfe\u4fa1\u300d\uff08\u5e02\u5834\u4fa1\u984d\uff09\u3067\u88dc\u6b63\u3055\u308c\u308b\u53ef\u80fd\u6027\u3042\u308a<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>EN 16931-1 \u306e BT-116 \u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5358\u4f4d\u3067<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u884c net\uff08\u7a0e\u629c\uff09\u306e\u5408\u8a08<\/p>\n<\/li>\n<li>\n<p>\u6587\u66f8\u30ec\u30d9\u30eb allowance\/charge\uff08\u7a0e\u629c\uff09\u306e\u8abf\u6574<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u52a0\u5473\u3057\u305f\u300cVAT \u30ab\u30c6\u30b4\u30ea\u5225\u306e\u8ab2\u7a0e\u6a19\u6e96\u300d\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e21\u8005\u306f\u3001\u3044\u305a\u308c\u3082<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7a0e\u984d\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u7a0e\u629c\u30d9\u30fc\u30b9\u91d1\u984d\u300d\u3092\u660e\u793a\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u70b9\u3067\u3001\u672c\u8cea\u7684\u306b\u540c\u3058\u69cb\u9020\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_ubl_\u306b\u304a\u3051\u308b_tax_base_amountcbctaxableamount\">UBL \u306b\u304a\u3051\u308b Tax Base Amount\uff08cbc:TaxableAmount\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_en_16931_ubl_\u306e\u5bfe\u5fdccents_16931_3_2\">EN 16931 \u2192 UBL \u306e\u5bfe\u5fdc\uff08CEN\/TS 16931-3-2\uff09<\/h3>\n<div class=\"paragraph\">\n<p>CEN\/TS 16931-3-2\uff08UBL \u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\uff09\u3067\u306f\u3001BT-116\uff08VAT category taxable amount\uff09\u306f\u6b21\u306e UBL \u8981\u7d20\u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30d1\u30b9: <code>\/Invoice\/cac:TaxTotal\/cac:TaxSubtotal\/cbc:TaxableAmount<\/code><\/p>\n<\/li>\n<li>\n<p>\u30d3\u30b8\u30cd\u30b9\u30bf\u30fc\u30e0: BT-116 VAT category taxable amount<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>UBL \u306e <code>cbc:TaxableAmount<\/code> \u306f\u3001JP PINT \u306e\u89e3\u8aac\u306a\u3069\u3067\u3082\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u300c\u7a0e\u7387\u3092\u639b\u3051\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u30cd\u30c3\u30c8\u984d\uff08\u7a0e\u629c\u984d\uff09\u300d<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001UBL \u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u306f<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>\/Invoice\/cac:TaxTotal\/cac:TaxSubtotal\/cbc:TaxableAmount<\/code><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u304c\u3001\u305d\u306e\u307e\u307e <strong>VAT \u30ab\u30c6\u30b4\u30ea\u5225\u306e Tax Base Amount\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09<\/strong> \u306b\u76f8\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_uncefact_cii_\u306b\u304a\u3051\u308b_tax_base_amountrambasisamount\">UN\/CEFACT CII \u306b\u304a\u3051\u308b Tax Base Amount\uff08ram:BasisAmount\uff09<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>UN\/CEFACT Cross Industry Invoice\uff08CII\uff09\u306b\u304a\u3051\u308b\u7a0e\u306e\u5185\u8a33\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>ram:ApplicableHeaderTradeSettlement \/ram:ApplicableTradeTax<\/code><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4ee5\u4e0b\u3067\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>CEN\/TS 16931-3-3\uff08CII \u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\uff09\u3067\u306f\u3001BT-116\uff08VAT category taxable amount\uff09\u306f\u6b21\u306e\u8981\u7d20\u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30d1\u30b9:<br \/>\n<code>\/rsm:CrossIndustryInvoice<\/code><br \/>\n<code>\/rsm:SupplyChainTradeTransaction<\/code><br \/>\n<code>\/ram:ApplicableHeaderTradeSettlement<\/code><br \/>\n<code>\/ram:ApplicableTradeTax \/ram:BasisAmount<\/code><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>CII \u306e <code>ram:BasisAmount<\/code> \u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u305d\u306e\u7a0e\u30ab\u30c6\u30b4\u30ea\u30fb\u7a0e\u7387\u306b\u5bfe\u3057\u3066<\/p>\n<\/li>\n<li>\n<p>VAT \u3092\u8a08\u7b97\u3059\u308b\u57fa\u790e\u3068\u306a\u308b\u7a0e\u629c\u30d9\u30fc\u30b9\u91d1\u984d<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u3001<br \/>\n<code>ram:RateApplicablePercent<\/code> \u306b \u7a0e\u7387\u304c\u3001<br \/>\n<code>ram:CalculatedAmount<\/code> \u306b VAT \u91d1\u984d\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_3\u3064\u306e\u4e16\u754c\u3092\u4e26\u3079\u3066\u307f\u308b\">3\u3064\u306e\u4e16\u754c\u3092\u4e26\u3079\u3066\u307f\u308b<\/h2>\n<div class=\"sectionbody\">\n<table class=\"tableblock frame-all grid-all stretch\">\n<colgroup>\n<col style=\"width: 25%;\">\n<col style=\"width: 37.5%;\">\n<col style=\"width: 37.5%;\">\n<\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-left valign-top\">\u898f\u7bc4<\/th>\n<th class=\"tableblock halign-left valign-top\">\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d\/Tax Base Amount \u306e\u5b9a\u7fa9<\/th>\n<th class=\"tableblock halign-left valign-top\">\u30b9\u30ad\u30fc\u30de\u4e0a\u306e\u8981\u7d20<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u300d\u3002\u5f53\u8a72\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u304a\u3088\u3073\u3001\u305d\u306e\u6d88\u8cbb\u7a0e\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u3092\u542b\u307e\u306a\u3044\uff08= \u7a0e\u629c\u5bfe\u4fa1\uff09\u3002<br \/>\n\u95a2\u9023\u8005\u53d6\u5f15\u3067\u306f\u5e02\u5834\u4fa1\u984d\u3092\u307f\u306a\u3057\u5bfe\u4fa1\u3068\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u7b2c28\u6761\u4f46\u66f8\uff09\u3002<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u30b9\u30ad\u30fc\u30de\u898f\u5b9a\u306f\u306a\u3044\u304c\u3001\u53d6\u5f15\u30ec\u30d9\u30eb\u306e\u7a0e\u629c\u5bfe\u4fa1\u306e\u5408\u8a08\u304c\u6cd5\u7684\u306a\u8ab2\u7a0e\u6a19\u6e96\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">EN 16931-1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">BT-116 VAT category taxable amount\u3002<br \/>\n\u540c\u4e00 VAT \u30ab\u30c6\u30b4\u30ea\u30fb\u7a0e\u7387\u306b\u5c5e\u3059\u308b\u884c net\uff08\u7a0e\u629c\uff09\u304a\u3088\u3073\u6587\u66f8\u30ec\u30d9\u30eb allowance\/charge \u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u3001\u7a0e\u7387\u3054\u3068\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3002<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8ad6\u7406\u30e2\u30c7\u30eb\u4e0a\u306e Business Term\uff08BT-116\uff09\u3002\u6280\u8853\u4ed5\u69d8\uff083-2, 3-3\uff09\u3067 UBL\/CII \u3078\u30d0\u30a4\u30f3\u30c9\u3055\u308c\u308b\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">UBL<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><code>cbc:TaxableAmount<\/code>\u3002<br \/>\n\u300c\u7a0e\u7387\u3092\u639b\u3051\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u30cd\u30c3\u30c8\u984d\u300d\u3002EN 16931 \u306b\u304a\u3051\u308b BT-116 \u306b\u5bfe\u5fdc\u3002<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><code>\/Invoice \/cac:TaxTotal \/cac:TaxSubtotal \/cbc:TaxableAmount<\/code><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">UN\/CEFACT CII<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><code>ram:BasisAmount<\/code>\u3002<br \/>\nEN 16931-1 \u306e BT-116 VAT category taxable amount \u3092\u30de\u30c3\u30d4\u30f3\u30b0\u3002<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\"><code>\/rsm:CrossIndustryInvoice \/rsm:SupplyChainTradeTransaction \/ram:ApplicableHeaderTradeSettlement \/ram:ApplicableTradeTax \/ram:BasisAmount<\/code><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"paragraph\">\n<p>\u3044\u305a\u308c\u3082\u3001\u300c\u7a0e\u984d\u306b\u7a0e\u7387\u3092\u639b\u3051\u308b\u524d\u306e <strong>\u7a0e\u629c\u30d9\u30fc\u30b9\u91d1\u984d<\/strong>\u300d\u3092\u660e\u793a\u7684\u306b\u6301\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u70b9\u3067\u3001\u65e5\u672c\u306e\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d\u3068\u540c\u3058\u69cb\u9020\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u7a0e\u8fbc\u307f\u4fa1\u683c\u304b\u3089\u306e\u5272\u623b\u3057\u3068_tax_base\">\u7a0e\u8fbc\u307f\u4fa1\u683c\u304b\u3089\u306e\u5272\u623b\u3057\u3068 Tax Base<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u65e5\u672c\u3067\u3082 EU \u3067\u3082\u300c\u7a0e\u8fbc\u4fa1\u683c\u304b\u3089\u9006\u7b97\u3059\u308b\u300d\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5c0f\u58f2\u5e97\u982d\u3084 B2C \u60f3\u5b9a\u3067\u3001\u8868\u793a\u4fa1\u683c\u304c\u7a0e\u8fbc\u307f<\/p>\n<\/li>\n<li>\n<p>\u30b7\u30b9\u30c6\u30e0\u4e0a\u3082\u7a0e\u8fbc\u5358\u4fa1\u30fb\u7a0e\u8fbc\u5408\u8a08\u3092\u4e3b\u306b\u6271\u3044\u305f\u3044<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u5834\u5408\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u304b\u3057\u3001\u6a19\u6e96\u3084\u6cd5\u4ee4\u306e\u30ec\u30d9\u30eb\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u300c\u7a0e\u8fbc\u4fa1\u683c\u300d\u306f\u3042\u304f\u307e\u3067\u300c\u8ab2\u7a0e\u6a19\u6e96\uff08\u7a0e\u629c\uff09\u300d\u3068\u300c\u7a0e\u984d\u300d\u306e\u5408\u8a08<\/p>\n<\/li>\n<li>\n<p><strong>Tax Base Amount<\/strong>\uff08BT-116 \/ TaxableAmount \/ BasisAmount\uff09\u306f\u3001\u5e38\u306b\u300c\u7a0e\u629c\u30d9\u30fc\u30b9\u300d<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u8fbc\u8868\u793a\u3092\u884c\u3046\u5834\u5408\u3067\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30fc\u30bf\u3068\u3057\u3066\u306f<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code>\u7a0e\u8fbc\u91d1\u984d = Tax Base Amount \u00d7 (1 + \u7a0e\u7387)\r\n\u2192 Tax Base Amount = \u7a0e\u8fbc\u91d1\u984d \u00f7 (1 + \u7a0e\u7387)<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u95a2\u4fc2\u3067\u3001<strong>\u5fc5\u305a\u7a0e\u629c\u30d9\u30fc\u30b9\u306e\u8ab2\u7a0e\u6a19\u6e96\u3092\u6c42\u3081\u3066\u304b\u3089<\/strong> BT-116 \/ TaxableAmount \/ BasisAmount \u306b\u683c\u7d0d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u91cd\u8981\u306b\u306a\u308b\u306e\u304c\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u3069\u306e\u7c92\u5ea6\uff08\u884c\u5358\u4f4d\uff0f\u7a0e\u533a\u5206\u5225\uff0f\u8acb\u6c42\u66f8\u5168\u4f53\uff09\u3067\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\u304b<\/p>\n<\/li>\n<li>\n<p>\u305d\u306e\u30eb\u30fc\u30eb\u3092\u793e\u5185\u898f\u7a0b\u3084\u4ed5\u69d8\u66f8\u3067\u660e\u793a\u3057\u3066\u304a\u304f\u3053\u3068<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3067\u3059\u3002EN 16931 \u81ea\u4f53\u306f\u7aef\u6570\u51e6\u7406\u65b9\u6cd5\u307e\u3067\u306f\u898f\u5b9a\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001Peppol \u306e aligned \u30eb\u30fc\u30eb\u306a\u3069\u3067<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u300c\u7a0e\u984d = \u8ab2\u7a0e\u6a19\u6e96 \u00d7 \u7a0e\u7387\u300d\u3092\u6574\u6570\u306b\u4e38\u3081\u308b<\/p>\n<\/li>\n<li>\n<p>\u4e38\u3081\u7d50\u679c\u304c\u4e0a\u9650\u30fb\u4e0b\u9650\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u691c\u8a3c\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u8a08\u7b97\u624b\u9806\u3068\u7aef\u6570\u51e6\u7406\u306f\u5b9f\u88c5\u5074\u3067\u4e00\u8cab\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_en_16931_\u3068\u7a0e\u8fbc\u307f\u8868\u793a\u306e\u4e21\u7acb\">EN 16931 \u3068\u300c\u7a0e\u8fbc\u307f\u8868\u793a\u300d\u306e\u4e21\u7acb<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>JP PINT\uff0fUBL 2.1 \u5b9f\u88c5\u30d1\u30bf\u30fc\u30f3<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u304b\u3089\u306f\u3001EN 16931 \u306f\u3042\u304f\u307e\u3067 <strong>\u7a0e\u629c\u30d9\u30fc\u30b9\u304c\u8ab2\u7a0e\u6a19\u6e96<\/strong> \u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u3064\u3064\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u300c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u306f\u7a0e\u8fbc\u307f\u91d1\u984d\u3067\u8868\u793a\u3057\u305f\u3044\u300d<\/p>\n<\/li>\n<li>\n<p>\u300c\u884c\u5358\u4fa1\u3082\u7a0e\u8fbc\u3067\u898b\u305b\u305f\u3044\u300d<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u65e5\u672c\u306e\u5b9f\u52d9\u3092\u3001EN 16931 \u30d9\u30fc\u30b9\u3067\u3069\u3046\u6271\u3046\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u53c2\u8003\u3068\u3057\u3066\u3001\u6b21\u306e\u8a18\u4e8b\u306e\u6574\u7406\u3092\u8e0f\u307e\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><a href=\"https:\/\/www.sambuichi.jp\/?p=9886\"><strong>\u300cOpen Peppol JP PINT \u7a0e\u8fbc\u307f\u4fa1\u984d\u306e\u8a18\u8f09\u300d<\/strong><\/a><\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_cbctaxincludedindicator_\u306b\u3088\u308b\u5168\u984d\u7a0e\u8fbc\u307f\u306e\u5ba3\u8a00\">cbc:TaxIncludedIndicator \u306b\u3088\u308b\u300c\u5168\u984d\u7a0e\u8fbc\u307f\u300d\u306e\u5ba3\u8a00<\/h3>\n<div class=\"paragraph\">\n<p>\u300c\u660e\u7d30\u884c\u91d1\u984d\u304c\u3059\u3079\u3066\u7a0e\u8fbc\u307f\u300d\u3067\u3042\u308b\u5834\u5408\u3001UBL \u3067\u306f<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>cac:TaxTotal \/cbc:TaxIncludedIndicator<\/code><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092 <code>true<\/code> \u3068\u3057\u3066\u6307\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>*\u300c\u3053\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u7a0e\u8fbc\u307f\u8a08\u7b97\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u300d<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3068\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3060\u3057\u3001Peppol BIS \/ JP PINT \u306e\u4e16\u754c\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>EN 16931 \u30e2\u30c7\u30eb\u306b\u57fa\u3065\u304d\u3001\u5404 VAT \u5185\u8a33\uff08BG-23\uff09\u3054\u3068\u306b<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-116\uff08VAT category taxable amount\uff09<\/p>\n<\/li>\n<li>\n<p>BT-117\uff08VAT category tax amount\uff09<\/p>\n<\/li>\n<li>\n<p>BT-119\uff08VAT category rate\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u306e\u95a2\u4fc2\u304c\u5fc5\u305a\u6210\u308a\u7acb\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08aligned-IBRP-045, -051-JP \u306a\u3069\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>cbc:TaxIncludedIndicator<\/code> \u306f\u300c\u8868\u793a\u3084\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\u304c\u7a0e\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u30d5\u30e9\u30b0\u300d<\/p>\n<\/li>\n<li>\n<p>\u305d\u308c\u3068\u306f\u5225\u306b\u3001<strong>BT-116\/<code>TaxableAmount<\/code> \u306b\u306f\u5fc5\u305a\u7a0e\u629c\u30d9\u30fc\u30b9\u306e\u8ab2\u7a0e\u6a19\u6e96\u3092\u5165\u308c\u308b<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u4e8c\u5c64\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u54c1\u76ee\u5c5e\u6027ibg_32\u3067\u7a0e\u8fbc\u307f\u4fa1\u984d\u3092\u4fdd\u6301\u3059\u308b\">\u54c1\u76ee\u5c5e\u6027\uff08IBG-32\uff09\u3067\u300c\u7a0e\u8fbc\u307f\u4fa1\u984d\u300d\u3092\u4fdd\u6301\u3059\u308b<\/h3>\n<div class=\"paragraph\">\n<p>\u73fe\u884c JP PINT \u3067\u306f\u3001EN 16931 \u30e2\u30c7\u30eb\u306b\u76f4\u63a5\u300c\u7a0e\u8fbc\u307f\u5358\u4fa1\uff0f\u7a0e\u8fbc\u307f\u884c\u91d1\u984d\u300d\u3092\u683c\u7d0d\u3059\u308b\u30d3\u30b8\u30cd\u30b9\u30bf\u30fc\u30e0\u306f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305d\u3053\u3067\u66ab\u5b9a\u7684\u306a\u65b9\u6cd5\u3068\u3057\u3066\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>IBG-32 <strong>ITEM ATTRIBUTES<\/strong>\uff08<code>cac:AdditionalItemProperty<\/code>\uff09<\/p>\n<\/li>\n<li>\n<p>IBT-160 <strong>Item attribute name<\/strong><\/p>\n<\/li>\n<li>\n<p>IBT-161 <strong>Item attribute value<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u7528\u3044\u3066\u3001<\/p>\n<\/div>\n<div class=\"listingblock\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;cac:AdditionalItemProperty&gt;\r\n  &lt;cbc:Name&gt;TaxInclusive&lt;\/cbc:Name&gt;     &lt;!-- IBT-160 - Item attribute name --&gt;\r\n  &lt;cbc:Value&gt;550&lt;\/cbc:Value&gt;           &lt;!-- IBT-161 - Item attribute value --&gt;\r\n&lt;\/cac:AdditionalItemProperty&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u306e\u3088\u3046\u306b\u300c\u7a0e\u8fbc\u307f\u4fa1\u984d\u300d\u3092\u683c\u7d0d\u3059\u308b\u3001\u3068\u3044\u3046\u5b9f\u88c5\u30d1\u30bf\u30fc\u30f3\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u5834\u5408\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7a0e\u8a08\u7b97\u306f\u3001\u3042\u304f\u307e\u3067<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>cbc:PriceAmount<\/code>\uff08\u7a0e\u629c\u5358\u4fa1\uff09<\/p>\n<\/li>\n<li>\n<p><code>cbc:LineExtensionAmount<\/code>\uff08\u7a0e\u629c\u884c\u91d1\u984d\uff09<\/p>\n<\/li>\n<li>\n<p>BT-116 \/ <code>TaxableAmount<\/code>\uff08\u7a0e\u629c\u8ab2\u7a0e\u6a19\u6e96\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u306b\u57fa\u3065\u3044\u3066\u884c\u3046<\/p>\n<\/li>\n<li>\n<p>\u4e00\u65b9\u3067\u3001\u753b\u9762\u8868\u793a\u3084\u5e33\u7968\u51fa\u529b\u3067\u306f <code>TaxInclusive<\/code> \u5c5e\u6027\u5024\uff08\u4f8b: 550\u5186\uff09\u3092\u4f7f\u3063\u3066\u300c\u7a0e\u8fbc\u307f\u5358\u4fa1\uff0f\u7a0e\u8fbc\u307f\u884c\u91d1\u984d\u300d\u3092\u898b\u305b\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u5f79\u5272\u5206\u62c5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_ubl_2_3_\u306e_cbctaxinclusivelineextensionamount\">UBL 2.3 \u306e cbc:TaxInclusiveLineExtensionAmount<\/h3>\n<div class=\"paragraph\">\n<p>UBL 2.3 \u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u884c\u306b<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>cbc:TaxInclusiveLineExtensionAmount<\/code><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u306f\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>*\u300c\u3053\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u884c\u306b\u3064\u3044\u3066\u3001Allowances\/Charges \u304a\u3088\u3073\u7a0e\u984d\u3092\u3059\u3079\u3066\u542b\u3093\u3060\u5408\u8a08\u91d1\u984d\u300d<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u8868\u3059 BBIE \u3067\u3042\u308a\u3001\u884c\u30ec\u30d9\u30eb\u306e\u300c\u7a0e\u8fbc\u307f\u884c\u5408\u8a08\u300d\u3092\u30b9\u30ad\u30fc\u30de\u4e0a\u3067\u6b63\u5f0f\u306b\u8868\u73fe\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4f8b\u3068\u3057\u3066\u306f\u6b21\u306e\u3088\u3046\u306a\u69cb\u9020\u3067\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;cac:InvoiceLine&gt;\r\n  &lt;cbc:ID&gt;2&lt;\/cbc:ID&gt;\r\n  &lt;cbc:InvoicedQuantity unitCode=\"H87\"&gt;5&lt;\/cbc:InvoicedQuantity&gt;\r\n  &lt;cbc:LineExtensionAmount currencyID=\"JPY\"&gt;2500&lt;\/cbc:LineExtensionAmount&gt;          &lt;!-- \u7a0e\u629c\u884c\u91d1\u984d --&gt;\r\n  &lt;cbc:TaxInclusiveLineExtensionAmount currencyID=\"JPY\"&gt;2750&lt;\/cbc:TaxInclusiveLineExtensionAmount&gt; &lt;!-- \u7a0e\u8fbc\u884c\u91d1\u984d --&gt;\r\n  ...\r\n&lt;\/cac:InvoiceLine&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u3082\u3001EN 16931 \u306b\u3088\u308b\u7a0e\u8a08\u7b97\u306f<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>LineExtensionAmount<\/code>\uff08\u7a0e\u629c\uff09<\/p>\n<\/li>\n<li>\n<p>BT-116 \/ <code>TaxableAmount<\/code>\uff08\u7a0e\u629c\u8ab2\u7a0e\u6a19\u6e96\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u5074\u3067\u884c\u3044\u3001<code>TaxInclusiveLineExtensionAmount<\/code> \u306f<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8868\u793a\u3084\u7167\u5408\u306e\u305f\u3081\u306e\u300c\u7a0e\u8fbc\u307f\u60c5\u5831\u300d<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u6271\u3046\u306e\u304c\u81ea\u7136\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6ce8\uff1aJP PINT \u306e\u5834\u5408\u3001\u660e\u7d30\u884c\u306b\u7a0e\u629c\u304d\u91d1\u984d\u304c\u5b58\u5728\u3057\u306a\u3044\u3068 XML \u30b9\u30ad\u30fc\u30de\u30a8\u30e9\u30fc\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u660e\u7d30\u884c\u306e\u91d1\u984d\u3092 0 \u3068\u3059\u308b\u3068\u3001\u691c\u8a3c\u30eb\u30fc\u30eb ibr-co-10 \u306b\u304a\u3044\u3066\u3001\u660e\u7d30\u884c\u306e\u91d1\u984d\uff08ibt-131\uff09\u306e\u5408\u8a08\u5024\u304c ibt-106\uff08Sum of invoice line amount\uff09\u3068\u4e00\u81f4\u3057\u306a\u3044\u3068\u3044\u3046\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u8fbc\u307f\u91d1\u984d\u3057\u304b\u624b\u5143\u306b\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7a0e\u8fbc\u307f\u91d1\u984d\u3092\u5272\u308a\u623b\u3057\u3066\u7a0e\u629c\u304d\u91d1\u984d\u3092\u7b97\u51fa\u3057\u3001\u305d\u306e\u5024\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u307e\u3068\u3081\u8ab2\u7a0e\u6a19\u6e96\u306f\u3042\u304f\u307e\u3067\u7a0e\u629c\u7a0e\u8fbc\u307f\u306f\u4ed8\u52a0\u60c5\u5831\">\u307e\u3068\u3081\uff1a\u8ab2\u7a0e\u6a19\u6e96\u306f\u3042\u304f\u307e\u3067\u300c\u7a0e\u629c\u300d\u3001\u7a0e\u8fbc\u307f\u306f\u300c\u4ed8\u52a0\u60c5\u5831\u300d<\/h3>\n<div class=\"paragraph\">\n<p>\u4ee5\u4e0a\u3092\u307e\u3068\u3081\u308b\u3068\u3001EN 16931\uff0bUBL\uff0fCII \u306e\u4e16\u754c\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u6cd5\u5f8b\u4e0a\u306e\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c28\u6761\u306e\u300c\u5bfe\u4fa1\u306e\u984d\u300d\uff09\u3068\u540c\u69d8\u306b\u3001<\/p>\n<\/li>\n<li>\n<p>EN 16931 \u306e BT-116 \/ UBL \u306e <code>TaxableAmount<\/code> \/ CII \u306e <code>BasisAmount<\/code> \u306f<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5e38\u306b\u300c\u7a0e\u629c\u30d9\u30fc\u30b9\u306e\u8ab2\u7a0e\u6a19\u6e96\u300d\u3092\u8868\u3059<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u8acb\u6c42\u66f8\u306e\u8868\u793a\u3084\u5b9f\u52d9\u4e0a\u306e\u4fbf\u5b9c\u3068\u3057\u3066\u300c\u7a0e\u8fbc\u307f\u91d1\u984d\u300d\u3092\u4fdd\u6301\u3057\u305f\u3044\u5834\u5408\u306f\u3001<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><code>cbc:TaxIncludedIndicator<\/code>\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5168\u4f53\u304c\u7a0e\u8fbc\u307f\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u30d5\u30e9\u30b0\uff09<\/p>\n<\/li>\n<li>\n<p>\u54c1\u76ee\u5c5e\u6027\uff08IBG-32\uff09\u3067\u306e <code>TaxInclusive<\/code> \u5c5e\u6027<\/p>\n<\/li>\n<li>\n<p>UBL 2.3 \u306e <code>cbc:TaxInclusiveLineExtensionAmount<\/code><\/p>\n<\/li>\n<li>\n<p>\u306a\u3069\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u300c\u7a0e\u8fbc\u307f\u60c5\u5831\u300d\u3092\u8ffd\u52a0\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u8a2d\u8a08\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u8a00\u3044\u63db\u3048\u308b\u3068\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><strong>\u8ab2\u7a0e\u6a19\u6e96\uff08Tax Base Amount\uff09\u306f\u5e38\u306b\u300c\u7a0e\u629c\u300d<\/strong><\/p>\n<\/li>\n<li>\n<p><strong>\u7a0e\u8fbc\u307f\u91d1\u984d\u306f\u300c\u30e6\u30fc\u30b6\u5411\u3051\u8868\u793a\u300d\u300c\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u4fbf\u5b9c\u300d\u306e\u305f\u3081\u306e\u88dc\u52a9\u60c5\u5831<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308b\u3053\u3068\u3067\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b2c28\u6761\u3068\u306e\u6574\u5408<\/p>\n<\/li>\n<li>\n<p>EN 16931 \/ JP PINT \u3068\u306e\u76f8\u4e92\u904b\u7528\u6027<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u306e\u4e21\u65b9\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u304a\u308f\u308a\u306b_\u6cd5\u6982\u5ff5\u3068\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u3092\u3064\u306a\u3050\">\u304a\u308f\u308a\u306b \u2015 \u6cd5\u6982\u5ff5\u3068\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u3092\u3064\u306a\u3050<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b2c28\u6761\u306f\u3001\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\uff09\u300d\u3068\u3044\u3046\u5f62\u3067\u8ab2\u7a0e\u6a19\u6e96\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\nEN 16931-1 \u306f\u3001BT-116\uff08VAT category taxable amount\uff09\u3068\u3057\u3066\u300c\u7a0e\u7387\u3054\u3068\u306e\u7a0e\u629c\u8ab2\u7a0e\u6a19\u6e96\u300d\u3092\u5b9a\u7fa9\u3057\u3001\u305d\u308c\u3092 UBL \u306e <code>TaxableAmount<\/code>\u3001CII \u306e <code>BasisAmount<\/code> \u3078\u30d0\u30a4\u30f3\u30c9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3055\u3089\u306b\u3001\u5b9f\u52d9\u4e0a\u306f\u300c\u7a0e\u8fbc\u8868\u793a\u300d\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u306a\u304b\u3067\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u306f\u7a0e\u629c\u30d9\u30fc\u30b9\u3067\u7dad\u6301\u3057\u3064\u3064<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u8fbc\u307f\u91d1\u984d\u306f TaxIncludedIndicator\uff0f\u54c1\u76ee\u5c5e\u6027\uff0fTaxInclusiveLineExtensionAmount \u7b49\u3067\u88dc\u5b8c\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u5206\u96e2\u3092\u884c\u3046\u3053\u3068\u3067\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u6cd5\u5f8b\uff08\u6d88\u8cbb\u7a0e\u6cd5\uff09\u306e\u8981\u8acb<\/p>\n<\/li>\n<li>\n<p>\u56fd\u969b\u6a19\u6e96\uff08EN 16931, UBL, CII\uff09\u306e\u69cb\u9020<\/p>\n<\/li>\n<li>\n<p>\u65e5\u672c\u306e\u5b9f\u52d9\uff08JP PINT\uff0f\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306a\u3069\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u540c\u3058\u30c6\u30fc\u30d6\u30eb\u306e\u4e0a\u306b\u4e57\u305b\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4eca\u5f8c\u3001\u65e5\u672c\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5831\u544a\u306e\u8b70\u8ad6\u3092\u9032\u3081\u308b\u3046\u3048\u3067\u3082\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u300c\u8ab2\u7a0e\u6a19\u6e96 = \u7a0e\u629c\u30d9\u30fc\u30b9\u306e Tax Base Amount\u300d<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u5171\u901a\u306e\u571f\u53f0\u3092\u3001\u6cd5\u4ee4\u30fb\u610f\u5473\u8ad6\u30e2\u30c7\u30eb\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u30b9\u30ad\u30fc\u30de\u306e\u4e09\u5c64\u3067\u5171\u6709\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u660e\u7d30\u884c\u306e\u91d1\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u8ab2\u7a0e\u6a19\u6e96\u306b\u5408\u8a08\u3055\u308c\u308b\u304b\">\u660e\u7d30\u884c\u306e\u91d1\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3001\u8ab2\u7a0e\u6a19\u6e96\u306b\u5408\u8a08\u3055\u308c\u308b\u304b<\/h3>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u307e\u3067\u3001Tax Base Amount\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u306e\u6982\u5ff5\u3092\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u3068 EN 16931 \u306e\u95a2\u4fc2\u3067\u898b\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u3053\u3053\u3067\u306f\u4e00\u6bb5\u6df1\u304f\u3001\u300c\u660e\u7d30\u884c\u30ec\u30d9\u30eb\u306e\u91d1\u984d\u300d\u304c\u3069\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3001\u305d\u308c\u304c\u3069\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u6a19\u6e96\uff08Tax Base Amount\uff09\u306b\u5408\u8a08\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_en_16931_\u306b\u304a\u3051\u308b\u660e\u7d30\u884c\u91d1\u984d_bt_131\">EN 16931 \u306b\u304a\u3051\u308b\u660e\u7d30\u884c\u91d1\u984d BT-131<\/h4>\n<div class=\"paragraph\">\n<p>EN 16931-1 \u3067\u306f\u3001\u660e\u7d30\u884c\u30ec\u30d9\u30eb\u306e\u91d1\u984d BT-131\u300cInvoice line net amount\uff08\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d\uff09\u300d\u304c\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-131: Invoice line net amount<br \/>\n<strong>The total amount of the Invoice line.<br \/>\nThe amount is \u201cnet\u201d without VAT, i.e. inclusive of line level allowances and charges as well as other relevant taxes.<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e 3 \u70b9\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u300cNet\u300d\u306f <strong>VAT \u3092\u542b\u307e\u306a\u3044<\/strong> \u3068\u3044\u3046\u610f\u5473<\/p>\n<\/li>\n<li>\n<p>\u305f\u3060\u3057\u3001<strong>\u884c\u30ec\u30d9\u30eb\u306e\u5024\u5f15\u304d\uff08Allowance\uff09\u30fb\u52a0\u7b97\uff08Charge\uff09\u306f\u7e54\u308a\u8fbc\u3093\u3060\u91d1\u984d<\/strong><\/p>\n<\/li>\n<li>\n<p>\u3055\u3089\u306b\u3001<strong>VAT \u4ee5\u5916\u306e\u95a2\u9023\u3059\u308b\u7a0e\u91d1\uff08\u4f8b\uff1a\u74b0\u5883\u7a0e\u30fb\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306a\u3069\uff09\u304c\u884c\u30ec\u30d9\u30eb\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3082\u542b\u3081\u305f\u91d1\u984d<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u540c\u3058\u304f EN 16931-1 \u306e\u9644\u5c5e\u66f8 A.3.2.4 \u3067\u306f\u3001\u884c\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5358\u4fa1\u30ec\u30d9\u30eb\u306e\u5024\u5f15\u304d\u306f Item net price\uff08BT-146\uff09\u306b\u53cd\u6620\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>Invoice line allowance\uff08BG-27\uff09\u306f\u3001\u3055\u3089\u306b\u305d\u306e\u4e0a\u4e57\u305b\u3067\u884c\u30ec\u30d9\u30eb\u306e\u5024\u5f15\u304d\u7406\u7531\u3092\u793a\u3059\u305f\u3081\u306b\u4f7f\u3048\u308b<\/p>\n<\/li>\n<li>\n<p>\u3057\u304b\u3057\u3001<strong>\u5408\u8a08\u91d1\u984d\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u306e\u306f\u5e38\u306b Item net price\uff08BT-146\uff09<\/strong> \u3067\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u300c\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d\uff08BT-131\uff09\u306f\u3001\u6570\u91cf \u00d7\uff08\u5024\u5f15\u304d\u3092\u542b\u3093\u3060\u30cd\u30c3\u30c8\u5358\u4fa1\uff09\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u884c\u30ec\u30d9\u30eb\u306e\u305d\u306e\u4ed6\u7a0e\u3092\u542b\u3081\u305f\u91d1\u984d\u3067\u3042\u308a\u3001VAT \u3060\u3051\u3092\u9664\u5916\u3057\u305f\u30d9\u30fc\u30b9\u91d1\u984d\u300d<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>EN 16931-1 \u306e\u5177\u4f53\u4f8b\u3067\u306f\u3001\u4f8b\u3048\u3070\u6b21\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>Invoiced quantity\uff08BT-129\uff09: 1.3 kg<\/p>\n<\/li>\n<li>\n<p>Item net price\uff08BT-146\uff09: 9.50 EUR\uff08\u5024\u5f15\u304d\u5f8c\u306e\u5358\u4fa1\u3001VAT \u629c\u304d\uff09<\/p>\n<\/li>\n<li>\n<p>Item price base quantity\uff08BT-149\uff09: 1 kg<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u5834\u5408\u306e\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d BT-131 \u306f\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>BT-131 = BT-129 \u00d7 (BT-146 \/ BT-149) = 1.3 \u00d7 9.50 = 12.35 EUR<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_\u660e\u7d30\u884c\u304b\u3089\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u5408\u8a08vat_\u8ab2\u7a0e\u6a19\u6e96\u3078\u306e\u96c6\u8a08\">\u660e\u7d30\u884c\u304b\u3089\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u5408\u8a08\u30fbVAT \u8ab2\u7a0e\u6a19\u6e96\u3078\u306e\u96c6\u8a08<\/h4>\n<div class=\"paragraph\">\n<p>\u660e\u7d30\u884c\u30ec\u30d9\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u305f BT-131 \u306f\u3001\u305d\u306e\u307e\u307e <strong>\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u5408\u8a08<\/strong> \u3068 <strong>VAT \u8ab2\u7a0e\u6a19\u6e96<\/strong>\u306e\u4e21\u65b9\u306e\u51fa\u767a\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>EN 16931-1 \u3067\u306f\u3001\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u5408\u8a08 BG-22\u300cDocument totals\u300d\u304c\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-106: Sum of Invoice line net amount<br \/>\n<strong>\u5168\u660e\u7d30\u884c\u306e\u300cInvoice line net amount\uff08BT-131\uff09\u300d\u306e\u5408\u8a08<\/strong><\/p>\n<\/li>\n<li>\n<p>BT-107: Sum of allowances on document level<\/p>\n<\/li>\n<li>\n<p>BT-108: Sum of charges on document level<\/p>\n<\/li>\n<li>\n<p>BT-109: Invoice total amount without VAT \uff1d BT-106 \u2212 BT-107 + BT-108**<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u4f7f\u7528\u4e0a\u306e\u6ce8\u8a18\u306b<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u300c\u884c\u30ec\u30d9\u30eb\u306e Allowance\/Charge \u306f\u3059\u3067\u306b BT-131 \u306b\u542b\u307e\u308c\u3066\u304a\u308a\u3001BT-106 \u306b\u5408\u7b97\u3055\u308c\u308b\u300d<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u884c\u30ec\u30d9\u30eb\u3067\u306e\u5024\u5f15\u304d\u3084\u52a0\u7b97\u306f\u3001\u300c\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d\uff08BT-131\uff09\u300d\u306e\u4e2d\u306b\u3059\u3079\u3066\u5438\u53ce\u3055\u308c\u3066\u3044\u3066\u3001\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u30ec\u30d9\u30eb\u3067\u306f\u91cd\u8907\u8a08\u4e0a\u3057\u306a\u3044\u3001\u3068\u3044\u3046\u8a2d\u8a08\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e00\u65b9\u3001<strong>VAT \u306e\u8ab2\u7a0e\u6a19\u6e96\uff08Tax Base Amount\uff09<\/strong> \u306f\u3001BG-23\u300cVAT breakdown\u300d\u3067\u5b9a\u7fa9\u3055\u308c\u308b BT-116\u300cVAT category taxable amount\u300d\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<br \/>\nEN 16931-1 \u306e\u4f8b\u3067\u306f\u3001BT-116 \u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>BT-116: VAT category taxable amount =\u300cInvoice line net amount\uff08BT-131\uff09\u300d\u306e\u3046\u3061\u3001<br \/>\n<strong>VAT category code\uff08BT-151\uff09\u3068 VAT category rate\uff08BT-152\uff09\u304c\u4e00\u81f4\u3059\u308b\u884c\u306e\u5408\u8a08<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u3092\u307e\u3068\u3081\u308b\u3068\u3001EN 16931 \u306e\u8a08\u7b97\u30ed\u30b8\u30c3\u30af\u306f\u6b21\u306e\u3088\u3046\u306a\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p>\u5404\u660e\u7d30\u884c\u3054\u3068\u306b\u3001\u6570\u91cf \u00d7 \u30cd\u30c3\u30c8\u5358\u4fa1\uff08\u5024\u5f15\u304d\u5f8c\uff09\u304b\u3089 <strong>BT-131\uff1a\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d<\/strong> \u3092\u8a08\u7b97<\/p>\n<\/li>\n<li>\n<p>\u5168\u660e\u7d30\u884c\u306e BT-131 \u3092\u5408\u8a08\u3057\u3066 <strong>BT-106\uff1aSum of Invoice line net amount<\/strong> \u3092\u5f97\u308b<\/p>\n<\/li>\n<li>\n<p>BT-106 \u306b\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u30ec\u30d9\u30eb\u306e Allowance\/Charge \u3092\u52a0\u6e1b\u7b97\u3057\u3066 <strong>BT-109\uff1aInvoice total amount without VAT<\/strong> \u3092\u5f97\u308b<\/p>\n<\/li>\n<li>\n<p>VAT breakdown \u3067\u306f\u3001VAT \u533a\u5206\u30fb\u7a0e\u7387\u3054\u3068\u306b\u3001\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b BT-131 \u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3092 <strong>BT-116\uff1aVAT category taxable amount\uff08\u7a0e\u533a\u5206\u3054\u3068\u306e\u8ab2\u7a0e\u6a19\u6e96\uff09<\/strong> \u3068\u3057\u3001\u305d\u306e\u91d1\u984d \u00d7 \u7a0e\u7387\u3067 BT-117\u300cVAT category tax amount\u300d\u3092\u6c42\u3081\u308b<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e <strong>BT-116\uff08\u7a0e\u533a\u5206\u3054\u3068\u306e taxable amount\uff09<\/strong> \u304c\u3001\u5404\u7a0e\u7387\u3054\u3068\u306e <strong>Tax Base Amount<\/strong> \u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_ubl_\u304a\u3088\u3073_cii_\u306b\u304a\u3051\u308b\u660e\u7d30\u884c\u91d1\u984d\">UBL \u304a\u3088\u3073 CII \u306b\u304a\u3051\u308b\u660e\u7d30\u884c\u91d1\u984d<\/h4>\n<div class=\"paragraph\">\n<p>EN 16931 \u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u308b BT-131 \u306f\u3001CEN\/TS 16931-3-2 \u304a\u3088\u3073 3-3 \u3067\u3001UBL \u304a\u3088\u3073 UN\/CEFACT CII \u306e\u69cb\u6587\u8981\u7d20\u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>UBL \u306e\u5834\u5408<\/p>\n<\/li>\n<li>\n<p>BT-131\uff08Invoice line net amount\uff09<br \/>\n\u2192 <code>cac:InvoiceLine \/cbc:LineExtensionAmount<\/code> \u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3055\u308c\u308b<\/p>\n<div class=\"literalblock\">\n<div class=\"content\">\n<pre>\u3064\u307e\u308a\u3001UBL \u306e `LineExtensionAmount` \u306f\u3001EN 16931 \u306e\u5b9a\u7fa9\u306b\u5f93\u3048\u3070\r\n*\u300c\u884c\u30ec\u30d9\u30eb\u306e Allowance\/Charge \u304a\u3088\u3073\u305d\u306e\u4ed6\u7a0e\u3092\u542b\u307f\u3001VAT \u3060\u3051\u3092\u542b\u307e\u306a\u3044\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d\u300d\r\n\u3068\u3057\u3066\u89e3\u91c8\u3059\u3079\u304d\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/pre>\n<\/div>\n<\/div>\n<\/li>\n<li>\n<p>UN\/CEFACT CII \u306e\u5834\u5408\uff08CEN\/TS 16931-3-3\uff09<\/p>\n<\/li>\n<li>\n<p>BT-131\uff08Invoice line net amount\uff09<br \/>\n\u2192 <code>ram:SpecifiedTradeSettlementLineMonetarySummation \/ram:LineTotalAmount<\/code> \u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3055\u308c\u308b<\/p>\n<div class=\"literalblock\">\n<div class=\"content\">\n<pre>CII \u3092 EN 16931 \u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u3053\u306e `ram:LineTotalAmount` \u3092\u540c\u3058\u610f\u5473\u306e\u300c\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d\uff08VAT \u629c\u304d\u3001\u884c\u30ec\u30d9\u30eb\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u304a\u3088\u3073\u305d\u306e\u4ed6\u7a0e\u3092\u542b\u3080\uff09\u300d\u3068\u3057\u3066\u6271\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/pre>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong>UBL \u3067\u3082 CII \u3067\u3082\u3001\u300c\u884c\u5408\u8a08\u91d1\u984d\u300d\u306b\u898b\u3048\u308b\u8981\u7d20\u306f\u3001EN 16931 \u3092\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u3057\u3066\u7528\u3044\u308b\u5834\u5408\u3001\u5358\u306a\u308b\u300c\u6570\u91cf \u00d7 \u5358\u4fa1\u300d\u3067\u306f\u306a\u304f\u3001\u300cVAT \u3092\u9664\u304f\u884c\u30cd\u30c3\u30c8\u91d1\u984d\uff08Tax Base \u306e\u3082\u3068\u306b\u306a\u308b\u91d1\u984d\uff09\u300d\u3068\u3057\u3066\u610f\u5473\u4ed8\u3051\u3055\u308c\u308b<\/strong> \u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u3068\u306e\u5bfe\u5fdc\">\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u3068\u306e\u5bfe\u5fdc<\/h4>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b2c 28 \u6761\u306f\u3001\u8ab2\u7a0e\u6a19\u6e96\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\uff08\u629c\u7c8b\u3001\u518d\u63b2\uff09\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u2026\u3068\u3057\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u8ab2\u3055\u308c\u308b\u3079\u304d\u6d88\u8cbb\u7a0e\u984d\u53ca\u3073\u5f53\u8a72\u6d88\u8cbb\u7a0e\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u3079\u304d\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u984d\u3092\u542b\u307e\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002\uff09\u3068\u3059\u308b\u3002\u300d<\/strong><\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u6761\u6587\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u306f <strong>\u300c\u5bfe\u4fa1\u306e\u984d\u300d\u5168\u90e8<\/strong>\uff08\u73fe\u91d1\u4ee5\u5916\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3082\u542b\u3080\uff09<\/p>\n<\/li>\n<li>\n<p>\u3057\u304b\u3057 <strong>\u305d\u306e\u4e2d\u304b\u3089\u6d88\u8cbb\u7a0e\u984d\u304a\u3088\u3073\u305d\u308c\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u5730\u65b9\u6d88\u8cbb\u7a0e\u984d\u3060\u3051\u306f\u9664\u5916<\/strong> \u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>EN 16931 \u306e BT-131\uff5eBT-116 \u306e\u5b9a\u7fa9\u306f\u3001\u3053\u306e\u8003\u3048\u65b9\u3068\u304d\u308c\u3044\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u660e\u7d30\u884c\u3067\u5b9a\u7fa9\u3055\u308c\u308b <strong>BT-131\uff1aInvoice line net amount<\/strong><br \/>\n\u2192 \u6d88\u8cbb\u7a0e\uff08VAT\uff09\u3060\u3051\u3092\u9664\u5916\u3057\u3001\u5024\u5f15\u304d\u30fb\u52a0\u7b97\u30fb\u305d\u306e\u4ed6\u7a0e\u3092\u542b\u3081\u305f\u300c\u5bfe\u4fa1\u306e\u984d\u300d\u306b\u76f8\u5f53<\/p>\n<\/li>\n<li>\n<p>\u540c\u4e00\u7a0e\u7387\u30fb\u7a0e\u533a\u5206\u306e BT-131 \u3092\u96c6\u8a08\u3057\u305f <strong>BT-116\uff1aVAT category taxable amount<\/strong><br \/>\n\u2192 \u305d\u306e\u7a0e\u7387\u3054\u3068\u306e\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u6a19\u6e96\u306e\u5408\u8a08\u300d\u3068\u307f\u306a\u305b\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u304c\u5b9a\u3081\u308b\u300c\u8ab2\u7a0e\u6a19\u6e96\u300d\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30c7\u30fc\u30bf\u9805\u76ee\u3067\u8868\u73fe\u3059\u308b\u5834\u5408\u3001<br \/>\n<strong>EN 16931 \u306e BT-131 \/ BT-116 \u306e\u5b9a\u7fa9\u3068\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u304c\u3001Tax Base Amount \u306e\u610f\u5473\u3092\u3076\u3089\u3055\u306a\u3044\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7279\u306b\u3001\u8acb\u6c42\u66f8\u306e\u8868\u793a\u91d1\u984d\u304c\u7a0e\u8fbc\u304b\u7a0e\u629c\u304b\u3068\u3044\u3063\u305f\u8868\u793a\u4e0a\u306e\u9055\u3044\u306b\u60d1\u308f\u3055\u308c\u305a\u3001<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>*\u300c\u660e\u7d30\u884c\u30cd\u30c3\u30c8\u91d1\u984d\uff08BT-131\uff09\u3092\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u3001\u3069\u306e\u3088\u3046\u306b BT-116\uff08Tax Base Amount\uff09\u306b\u96c6\u8a08\u3057\u3066\u3044\u308b\u304b\u300d<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u660e\u793a\u3059\u308b\u3053\u3068\u304c\u3001\u56fd\u969b\u6a19\u6e96\uff08UBL \/ CII \/ EN 16931\uff09\u3068\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306e\u6a4b\u6e21\u3057\u3092\u884c\u3046\u969b\u306e\u809d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2025-11-25 15:16:11 +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\">\u306f\u3058\u3081\u306b<\/a><\/li>\n<li><a href=\"#_\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96\">\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u6761\u6587\u65e5\u672c\u8a9e\">\u6761\u6587\uff08\u65e5\u672c\u8a9e\uff09<\/a><\/li>\n<li><a href=\"#_\u53c2\u8003\u82f1\u8a33\u975e\u516c\u5f0f\">\u53c2\u8003\u82f1\u8a33\uff08\u975e\u516c\u5f0f\uff09<\/a><\/li>\n<li><a href=\"#_\u30dd\u30a4\u30f3\u30c8\u6574\u7406\">\u30dd\u30a4\u30f3\u30c8\u6574\u7406<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_en_16931_1_\u306e_vat_category_taxable_amountbt_116\u3068\u8ab2\u7a0e\u6a19\u6e96\">EN 16931-1 \u306e VAT category taxable amount\uff08BT-116\uff09\u3068\u8ab2\u7a0e\u6a19\u6e96<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u65e5\u672c\u6cd5\u3068\u306e\u5bfe\u5fdc\">\u65e5\u672c\u6cd5\u3068\u306e\u5bfe\u5fdc<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_ubl_\u306b\u304a\u3051\u308b_tax_base_amountcbctaxableamount\">UBL \u306b\u304a\u3051\u308b Tax Base Amount\uff08cbc:TaxableAmount\uff09<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_en_16931_ubl_\u306e\u5bfe\u5fdccents_16931_3_2\">EN 16931 \u2192 UBL \u306e\u5bfe\u5fdc\uff08CEN\/TS 16931-3-2\uff09<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_uncefact_cii_\u306b\u304a\u3051\u308b_tax_base_amountrambasisamount\">UN\/CEFACT CII \u306b\u304a\u3051\u308b Tax Base Amount\uff08ram:BasisAmount\uff09<\/a><\/li>\n<li><a href=\"#_3\u3064\u306e\u4e16\u754c\u3092\u4e26\u3079\u3066\u307f\u308b\">3\u3064\u306e\u4e16\u754c\u3092\u4e26\u3079\u3066\u307f\u308b<\/a><\/li>\n<li><a href=\"#_\u7a0e\u8fbc\u307f\u4fa1\u683c\u304b\u3089\u306e\u5272\u623b\u3057\u3068_tax_base\">\u7a0e\u8fbc\u307f\u4fa1\u683c\u304b\u3089\u306e\u5272\u623b\u3057\u3068 Tax Base<\/a><\/li>\n<li><a href=\"#_en_16931_\u3068\u7a0e\u8fbc\u307f\u8868\u793a\u306e\u4e21\u7acb\">EN 16931 \u3068\u300c\u7a0e\u8fbc\u307f\u8868\u793a\u300d\u306e\u4e21\u7acb<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_cbctaxincludedindicator_\u306b\u3088\u308b\u5168\u984d\u7a0e\u8fbc\u307f\u306e\u5ba3\u8a00\">cbc:TaxIncludedIndicator \u306b\u3088\u308b\u300c\u5168\u984d\u7a0e\u8fbc\u307f\u300d\u306e\u5ba3\u8a00<\/a><\/li>\n<li><a href=\"#_\u54c1\u76ee\u5c5e\u6027ibg_32\u3067\u7a0e\u8fbc\u307f\u4fa1\u984d\u3092\u4fdd\u6301\u3059\u308b\">\u54c1\u76ee\u5c5e\u6027\uff08IBG-32\uff09\u3067\u300c\u7a0e\u8fbc\u307f\u4fa1\u984d\u300d\u3092\u4fdd\u6301\u3059\u308b<\/a><\/li>\n<li><a href=\"#_ubl_2_3_\u306e_cbctaxinclusivelineextensionamount\">UBL 2.3 \u306e cbc:TaxInclusiveLineExtensionAmount<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\u8ab2\u7a0e\u6a19\u6e96\u306f\u3042\u304f\u307e\u3067\u7a0e\u629c\u7a0e\u8fbc\u307f\u306f\u4ed8\u52a0\u60c5\u5831\">\u307e\u3068\u3081\uff1a\u8ab2\u7a0e\u6a19\u6e96\u306f\u3042\u304f\u307e\u3067\u300c\u7a0e\u629c\u300d\u3001\u7a0e\u8fbc\u307f\u306f\u300c\u4ed8\u52a0\u60c5\u5831\u300d<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u304a\u308f\u308a\u306b_\u6cd5\u6982\u5ff5\u3068\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u3092\u3064\u306a\u3050\">\u304a\u308f\u308a\u306b \u2015 \u6cd5\u6982\u5ff5\u3068\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u3092\u3064\u306a\u3050<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u660e\u7d30\u884c\u306e\u91d1\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u8ab2\u7a0e\u6a19\u6e96\u306b\u5408\u8a08\u3055\u308c\u308b\u304b\">\u660e\u7d30\u884c\u306e\u91d1\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3001\u8ab2\u7a0e\u6a19\u6e96\u306b\u5408\u8a08\u3055\u308c\u308b\u304b<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 31 Tax Base Amount\uff08\u8ab2\u7a0e\u6a19\u6e96\uff09\u3092\u3069\u3046\u5b9a\u7fa9\u3059\u308b\u304b\uff1f ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09 2025-11-25 \u6ce8\uff1aGoogle NotebookLM\u3067\u4f5c\u6210\u3057\u305f\u3053\u306e\u8a18\u4e8b\u306e\u89e3\u8aac\u52d5\u753b\u3067\u3059\u3002 \u306f\u3058\u3081 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16218,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21,45,49,77,82,31,41],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16208"}],"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=16208"}],"version-history":[{"count":6,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16208\/revisions"}],"predecessor-version":[{"id":16223,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16208\/revisions\/16223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/16218"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}