{"id":16590,"date":"2026-03-24T18:04:48","date_gmt":"2026-03-24T09:04:48","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=16590"},"modified":"2026-03-24T19:58:45","modified_gmt":"2026-03-24T10:58:45","slug":"%e3%82%a8%e3%82%b9%e3%83%88%e3%83%8b%e3%82%a2%e3%81%ae-mcds-%e3%81%a8-xbrl-gl","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=16590","title":{"rendered":"\u30a8\u30b9\u30c8\u30cb\u30a2\u306e MCDS \u3068 XBRL GL"},"content":{"rendered":"<p>Views: 25<\/p><div id=\"header\">\n<h1>\u30a8\u30b9\u30c8\u30cb\u30a2\u306e MCDS \u3068 XBRL GL<\/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\">2026-03-24<\/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>\u30a8\u30b9\u30c8\u30cb\u30a2\u3067\u306f\u3001\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4f1a\u8a08\u30c7\u30fc\u30bf\u3068\u3057\u3066\u6a19\u6e96\u5316\u3057\u3001\u305d\u306e\u307e\u307e\u7d71\u8a08\u5831\u544a\u3084\u7a0e\u52d9\u5831\u544a\u306b\u518d\u5229\u7528\u3059\u308b\u65b9\u5411\u3067\u3001\u304b\u306a\u308a\u5148\u9032\u7684\u306a\u53d6\u7d44\u304c\u9032\u3081\u3089\u308c\u3066\u304d\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305d\u306e\u4e2d\u6838\u3068\u3057\u3066 2021 \u5e74\u306e\u516c\u958b\u8cc7\u6599\u3067\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u306e\u304c MyCompanyData Service\uff08MCDS\uff09\u3067\u3042\u308a\u3001\u4f1a\u8a08\u4ed5\u8a33\u30c7\u30fc\u30bf\u306e\u5171\u901a\u8868\u73fe\u3068\u3057\u3066 XBRL GL 2015 \u30d9\u30fc\u30b9\u306e\u6a19\u6e96\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b<a href=\"#ref4\">[4]<\/a> <a href=\"#ref5\">[5]<\/a> <a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e00\u65b9\u3067\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u304b\u3089\u8a18\u5e33\u307e\u3067\u3092\u652f\u63f4\u3057\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u76e3\u7763\u5b98\u5e81\u306b\u30c7\u30fc\u30bf\u304c\u5831\u544a\u3055\u308c\u3001\u81ea\u52d5\u7533\u544a\u307e\u3067\u9032\u3093\u3067\u3044\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u306f\u3001\u5c11\u3057\u614e\u91cd\u306b\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p><a href=\"https:\/\/youtu.be\/WSLh9Aa8cRA\">MyCompanyData\u30b5\u30fc\u30d3\u30b9\u306e\u7d39\u4ecb(\u82f1\u8a9e)<\/a><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<a href=\"https:\/\/youtu.be\/WSLh9Aa8cRA\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2026\/03\/e06c44ed4dd7fc678ffccda61342b550.png\" alt=\"MyCompanyData\u30b5\u30fc\u30d3\u30b9YouTube\"><\/a>\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>2021 \u5e74\u306e MCDS \u6587\u66f8\u306f\u304b\u306a\u308a\u5927\u304d\u306a\u5c06\u6765\u50cf\u3092\u63cf\u3044\u3066\u3044\u308b\u304c\u30012026 \u5e74\u6642\u70b9\u306e\u884c\u653f\u6a5f\u95a2\u306e\u516c\u958b\u30da\u30fc\u30b8\u304b\u3089\u78ba\u8a8d\u3067\u304d\u308b\u5b9f\u904b\u7528\u306f\u3001\u4e3b\u3068\u3057\u3066 Statistics Estonia\uff08\u7d71\u8a08\u5e81\uff09\u5411\u3051\u306e\u4e00\u90e8\u5831\u544a\u306e\u81ea\u52d5\u9001\u4fe1\u3067\u3042\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u5411\u3051\u306e transaction-based reporting \u306f\u306a\u304a\u5c0e\u5165\u9014\u4e0a\u3067\u3042\u308b<a href=\"#ref9\">[9]<\/a> <a href=\"#ref10\">[10]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u672c\u7a3f\u3067\u306f\u3001\u30a8\u30b9\u30c8\u30cb\u30a2\u306e\u516c\u958b\u8cc7\u6599\u306b\u57fa\u3065\u3044\u3066\u3001MCDS \u3068 XBRL GL \u304c\u4f55\u3092\u76ee\u6307\u3057\u305f\u306e\u304b\u3001\u3069\u3053\u307e\u3067\u5b9f\u88c5\u3055\u308c\u3066\u3044\u305f\u306e\u304b\u3001\u305d\u3057\u3066\u73fe\u5728\u3069\u306e\u7a0b\u5ea6\u307e\u3067\u5b9f\u7a3c\u50cd\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u6574\u7406\u3059\u308b<a href=\"#ref1\">[1]<\/a> <a href=\"#ref2\">[2]<\/a> <a href=\"#ref3\">[3]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_mcds_\u3068\u306f\u4f55\u304b\">2. MCDS \u3068\u306f\u4f55\u304b<\/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\/2026\/03\/MCDS.png\" alt=\"MCDS\">\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>MCDS \u306f\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u3068\u653f\u5e9c\u5f53\u5c40\u306e\u3042\u3044\u3060\u3067\u3001\u7d4c\u6e08\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u5831\u544a\u30c7\u30fc\u30bf\u3092\u4ea4\u63db\u3059\u308b\u305f\u3081\u306e\u30b5\u30fc\u30d0\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3002MCDS \u306e\u4ed5\u69d8\u66f8\u306b\u306f\u3001\u4f1a\u8a08\u4ed5\u8a33\u30c7\u30fc\u30bf\u306e\u53d7\u4fe1\u3001XBRL GL \u69cb\u9020\u691c\u8a3c\u3001\u696d\u52d9\u30eb\u30fc\u30eb\u691c\u8a3c\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u683c\u7d0d\u3001\u691c\u8a3c\u7d50\u679c\u306e\u8fd4\u5374\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9023\u643a\u3001\u5831\u544a\u30d5\u30a1\u30a4\u30eb\u751f\u6210\u3001Statistics Estonia \u3078\u306e\u9001\u4fe1\u3001\u6a29\u9650\u7ba1\u7406\u3001\u5206\u985e\u8868\u7ba1\u7406\u3001\u30a4\u30d9\u30f3\u30c8\u30ed\u30b0\u7ba1\u7406\u306a\u3069\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u308b<a href=\"#ref4\">[4]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a MCDS \u306f\u3001\u5358\u306a\u308b\u30d5\u30a1\u30a4\u30eb\u4fdd\u7ba1\u5eab\u3067\u306f\u306a\u3044\u3002ERP \u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u9001\u3063\u3066\u304d\u305f\u6a19\u6e96\u5316\u6e08\u307f\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u53d7\u3051\u53d6\u308a\u3001\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u516c\u7684\u5831\u544a\u30d5\u30a1\u30a4\u30eb\u3092\u751f\u6210\u3057\u3001\u6a29\u9650\u306b\u3082\u3068\u3065\u3044\u3066\u5916\u90e8\u6a5f\u95a2\u3078\u9001\u4fe1\u3057\u305f\u308a\u3001\u5916\u90e8\u6a5f\u95a2\u306b\u53c2\u7167\u3055\u305b\u305f\u308a\u3059\u308b\u300c\u4e2d\u7d99\u30fb\u691c\u8a3c\u30fb\u914d\u4fe1\u300d\u306e\u5c64\u3068\u3057\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>2021 \u5e74\u306e\u4ed5\u69d8\u3067\u306f\u3001\u5165\u529b\u306f XBRL GL XML \u3067\u3042\u308a\u3001MCDS \u5074\u3067 XML \u69cb\u9020\u691c\u8a3c\u3068\u696d\u52d9\u30eb\u30fc\u30eb\u691c\u8a3c\u306e\u4e8c\u6bb5\u968e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u3002\u3055\u3089\u306b Statistics Estonia \u5411\u3051\u306b\u306f X-Road \u306e <code>estat.submitdata<\/code> \u3092\u7528\u3044\u305f\u9001\u4fe1\u30d5\u30ed\u30fc\u307e\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u305f<a href=\"#ref4\">[4]<\/a> <a href=\"#ref7\">[7]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_xbrl_gl_\u306f\u4f55\u306b\u4f7f\u308f\u308c\u305f\u306e\u304b\">3. XBRL GL \u306f\u4f55\u306b\u4f7f\u308f\u308c\u305f\u306e\u304b<\/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\/2026\/03\/AccountingEntries.png\" alt=\"AccountingEntries\">\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30a8\u30b9\u30c8\u30cb\u30a2\u306e\u53d6\u7d44\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u4f1a\u8a08\u4ed5\u8a33\u3092\u5225\u306e\u4e16\u754c\u3068\u3057\u3066\u6271\u308f\u306a\u304b\u3063\u305f\u70b9\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u516c\u958b\u8cc7\u6599\u3067\u306f\u3001EN UBL 2.1 \u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u9805\u76ee\u3092 XBRL GL \u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u4ed5\u8a33\u6a19\u6e96\u3078\u5bfe\u5fdc\u4ed8\u3051\u308b\u30de\u30c3\u30d4\u30f3\u30b0\u304c\u7528\u610f\u3055\u308c\u3066\u304a\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4f1a\u8a08\u8a18\u5e33\u3068\u5831\u544a\u306b\u63a5\u7d9a\u3059\u308b\u3053\u3068\u304c\u610f\u56f3\u3055\u308c\u3066\u3044\u305f<a href=\"#ref6\">[6]<\/a> <a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4f1a\u8a08\u4ed5\u8a33\u30c7\u30fc\u30bf\u6a19\u6e96\u305d\u306e\u3082\u306e\u3082\u3001XBRL GL 2015 \u306b\u6e96\u62e0\u3057\u3001\u30a8\u30b9\u30c8\u30cb\u30a2\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u5f53\u5c40\u306e\u53cc\u65b9\u3067\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002\u6587\u66f8\u30d8\u30c3\u30c0\u3001\u7d44\u7e54\u8b58\u5225\u3001\u5143\u30b7\u30b9\u30c6\u30e0\u3001\u5bfe\u8c61\u30b7\u30b9\u30c6\u30e0\u3001\u901a\u8ca8\u3001\u4ed5\u8a33\u30d8\u30c3\u30c0\u3001\u4ed5\u8a33\u660e\u7d30\u3001\u52d8\u5b9a\u79d1\u76ee\u3001\u88dc\u52a9\u5206\u985e\u3001\u91d1\u984d\u3001\u501f\u8cb8\u533a\u5206\u3001\u8a18\u5e33\u65e5\u3001\u53d6\u5f15\u76f8\u624b\u8b58\u5225\u306a\u3069\u3092\u6301\u3064\u69cb\u6210\u3067\u3042\u308a\u3001\u5206\u985e\u5b50\u306e\u8ffd\u52a0\u306b\u3088\u3063\u3066\u7d71\u8a08\u5831\u544a\u3084\u7a0e\u52d9\u5831\u544a\u306b\u5fc5\u8981\u306a\u8a73\u7d30\u3092\u6301\u305f\u305b\u308b\u8a2d\u8a08\u3067\u3042\u308b<a href=\"#ref5\">[5]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u306e XBRL GL \u306f\u3001\u5358\u306a\u308b\u7dcf\u52d8\u5b9a\u5143\u5e33\u6b8b\u9ad8\u306e\u4ea4\u63db\u5f62\u5f0f\u3067\u306f\u306a\u3044\u3002\u3080\u3057\u308d\u3001\u5143\u6587\u66f8\u3001\u76f8\u624b\u5148\u3001\u5206\u985e\u3001\u88dc\u52a9\u5c5e\u6027\u307e\u3067\u542b\u3081\u305f\u300c\u6a19\u6e96\u5316\u3055\u308c\u305f\u53d6\u5f15\u30fb\u4ed5\u8a33\u30c7\u30fc\u30bf\u300d\u306e\u5171\u901a\u5c64\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_2021_\u5e74\u6587\u66f8\u304c\u63cf\u304f\u696d\u52d9\u30d5\u30ed\u30fc\">4. 2021 \u5e74\u6587\u66f8\u304c\u63cf\u304f\u696d\u52d9\u30d5\u30ed\u30fc<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>2021 \u5e74\u306e\u8cc7\u6599\u3092\u7d20\u76f4\u306b\u8aad\u3080\u3068\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u306f\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\n<p>\u4f01\u696d\u306e ERP \u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c XBRL GL \u5f62\u5f0f\u306e\u4f1a\u8a08\u4ed5\u8a33\u30c7\u30fc\u30bf\u3092 MCDS \u306b\u9001\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>MCDS \u304c XML \u69cb\u9020\u3068\u696d\u52d9\u30eb\u30fc\u30eb\u3092\u691c\u8a3c\u3057\u3001\u7d50\u679c\u3092\u8fd4\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u540c\u3058\u30c7\u30fc\u30bf\u304b\u3089\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u4e8b\u696d\u8005\u5411\u3051\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u51fa\u3059\u3002<\/p>\n<\/li>\n<li>\n<p>\u307e\u305f\u3001\u5831\u544a\u7a2e\u5225\u3054\u3068\u306e\u30eb\u30fc\u30eb\u306b\u3057\u305f\u304c\u3063\u3066 XBRL GL \u5f62\u5f0f\u306e\u5831\u544a\u30d5\u30a1\u30a4\u30eb\u3092\u751f\u6210\u3059\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>Statistics Estonia \u306b\u306f X-Road \u7d4c\u7531\u3067\u5831\u544a\u3092\u9001\u4fe1\u3059\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u6a29\u9650\u304c\u3042\u308b\u5229\u7528\u8005\u3084\u5f53\u5c40\u306f\u3001pull \u307e\u305f\u306f push \u306e\u65b9\u5f0f\u3067\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3002<\/p>\n<\/li>\n<\/ol>\n<\/div>\n<div class=\"paragraph\">\n<p>\u5229\u7528\u8005\u30ac\u30a4\u30c9\u3067\u306f\u3001MCDS \u304b\u3089\u306e\u5831\u544a\u53d7\u4fe1\u65b9\u5f0f\u3068\u3057\u3066 pull \u3068 push \u306e\u4e21\u65b9\u304c\u8aac\u660e\u3055\u308c\u3001Statistics Estonia \u306b\u3064\u3044\u3066\u306f X-Road \u30b5\u30fc\u30d3\u30b9 <code>estat.submitdata<\/code> \u3092\u4f7f\u3063\u305f push \u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<a href=\"#ref7\">[7]<\/a> <a href=\"#ref4\">[4]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3064\u3044\u3066\u3082\u3001<code>gl-bus:targetApplication<\/code> \u306b <code>e-invoicing_operator<\/code> \u3092\u8a2d\u5b9a\u3057\u305f\u4f1a\u8a08\u4ed5\u8a33\u3068\u3057\u3066 MCDS \u306b\u9001\u308b\u69cb\u6210\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3060\u3051\u3092\u5225\u30eb\u30fc\u30c8\u3067\u51e6\u7406\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u5171\u901a\u8868\u73fe\u306e\u4e2d\u3067\u6271\u304a\u3046\u3068\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u5206\u304b\u308b<a href=\"#ref7\">[7]<\/a> <a href=\"#ref5\">[5]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_2021_\u5e74\u6642\u70b9\u3067\u3069\u3053\u307e\u3067\u52d5\u3044\u3066\u3044\u305f\u306e\u304b\">5. 2021 \u5e74\u6642\u70b9\u3067\u3069\u3053\u307e\u3067\u52d5\u3044\u3066\u3044\u305f\u306e\u304b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u3053\u3053\u306f\u671f\u5f85\u3092\u305d\u306e\u307e\u307e\u53d7\u3051\u53d6\u3089\u305a\u3001\u6587\u66f8\u306e\u66f8\u304d\u3076\u308a\u3092\u305d\u306e\u307e\u307e\u8aad\u3080\u306e\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>MCDS User Guide \u306b\u306f\u3001MCDS 1.0 \u3067 Statistics Estonia \u306e salary and labour force report \u306e transmission interface \u3092\u958b\u767a\u6e08\u307f\u3068\u3042\u308b\u4e00\u65b9\u3067\u3001\u300cremaining public sector reports cannot yet be transmitted via the MCDS\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u30012021 \u5e74\u6642\u70b9\u3067\u5168\u9762\u7684\u306a\u516c\u7684\u5831\u544a\u81ea\u52d5\u9001\u4fe1\u304c\u5b8c\u6210\u3057\u3066\u3044\u305f\u308f\u3051\u3067\u306f\u306a\u3044<a href=\"#ref7\">[7]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u540c\u3058 2021 \u5e74\u306e Guidance and rules documentation \u3067\u306f\u30015 \u793e\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u4e8b\u696d\u8005\u304c XBRL GL \u306e\u9001\u53d7\u4fe1\u306b\u5bfe\u5fdc\u3059\u308b\u66f4\u65b0\u3092\u884c\u3044\u3001\u65b0\u3057\u3044 MCDS \u3092\u69cb\u7bc9\u3057\u305f\u3053\u3068\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u3053\u3067\u306f BCS Itera\u3001SimplBooks\u3001Skriining\u3001Account Studio\u3001Columbus Eesti \u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b<a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u6587\u66f8\u306e\u8868\u73fe\u306f\u300cdeveloped\u300d\u300cupdated\u300d\u300callowed to build\u300d\u3067\u3042\u308a\u3001\u5168\u56fd\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u65e5\u5e38\u696d\u52d9\u3067\u5168\u9762\u5229\u7528\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u306a\u3044\u3002\u3080\u3057\u308d\u3001\u304b\u306a\u308a\u5177\u4f53\u7684\u306a\u5b9f\u88c5\u3068\u5b9f\u8a3c\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u5bfe\u8c61\u306f\u9650\u5b9a\u3055\u308c\u3001\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u3068\u3057\u3066\u306f\u307e\u3060\u767a\u5c55\u9014\u4e0a\u3060\u3063\u305f\u3068\u7406\u89e3\u3059\u308b\u306e\u304c\u59a5\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u73fe\u5728\u306e\u5b9f\u904b\u7528\u306f\u3069\u3053\u307e\u3067\u304b\">6. \u73fe\u5728\u306e\u5b9f\u904b\u7528\u306f\u3069\u3053\u307e\u3067\u304b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_statistics_estonia_\u5074\">6.1. Statistics Estonia \u5074<\/h3>\n<div class=\"paragraph\">\n<p>2026 \u5e74\u6642\u70b9\u306e Statistics Estonia \u306e\u516c\u958b\u30da\u30fc\u30b8\u3067\u306f\u3001data-based reporting \u306f\u300c\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u76f4\u63a5\u3001\u81ea\u52d5\u7684\u306b\u30c7\u30fc\u30bf\u63d0\u51fa\u3067\u304d\u308b\u4ed5\u7d44\u307f\u300d\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002\u4f01\u696d\u306f\u5f93\u6765\u3069\u304a\u308a\u81ea\u793e\u30bd\u30d5\u30c8\u3092\u4f7f\u3044\u3001\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3060\u3051\u304c machine-to-machine communication \u306b\u3088\u308a\u7d71\u8a08\u5e81\u3078\u9001\u4fe1\u3055\u308c\u308b<a href=\"#ref9\">[9]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u540c\u30da\u30fc\u30b8\u306b\u3088\u308c\u3070\u30012026 \u5e74\u6642\u70b9\u3067 automatic submission \u304c\u5229\u7528\u53ef\u80fd\u306a\u8cea\u554f\u7968\u306f\u6b21\u306e 3 \u3064\u3067\u3042\u308b<a href=\"#ref9\">[9]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>Wages and salaries and labour force<\/p>\n<\/li>\n<li>\n<p>Gross hourly earnings of male and female employees in October<\/p>\n<\/li>\n<li>\n<p>Accommodation activity<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001\u8cc3\u91d1\u30fb\u52b4\u50cd\u529b\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u306f Skriining\u3001Account Studio\u3001Arveldaja\u3001BCS Itera \u306e\u5404\u30bd\u30d5\u30c8\u304b\u3089\u81ea\u52d5\u63d0\u51fa\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u5bbf\u6cca\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u3082 Bidrento \u306b\u3088\u308b\u5bfe\u5fdc\u4e88\u5b9a\u304c\u6848\u5185\u3055\u308c\u3066\u3044\u308b<a href=\"#ref9\">[9]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6a5f\u68b0\u9023\u643a\u306e\u624b\u9806\u3082\u304b\u306a\u308a\u5177\u4f53\u7684\u3067\u3042\u308b\u3002\u5229\u7528\u8005\u306f eStat \u306b\u30ed\u30b0\u30a4\u30f3\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u30bd\u30d5\u30c8\u4e0a\u3067\u5bfe\u8c61\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u3092\u9078\u3073\u3001\u671f\u9593\u30d5\u30a1\u30a4\u30eb\u4f5c\u6210\u3092\u6307\u793a\u3057\u3001\u9001\u4fe1\u3059\u308b\u3002\u9001\u4fe1\u5f8c\u306f\u6210\u529f\u901a\u77e5\u307e\u305f\u306f\u30a8\u30e9\u30fc\u5831\u544a\u3092\u53d7\u3051\u3001\u5fc5\u8981\u306a\u3089\u4fee\u6b63\u3057\u3066\u518d\u9001\u3059\u308b\u3002\u7d71\u8a08\u5e81\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u52dd\u624b\u306b\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u306b\u884c\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u9001\u4fe1\u3092\u627f\u8a8d\u3057\u305f\u6642\u70b9\u3067\u306e\u307f\u53d7\u3051\u53d6\u308b\u3068\u660e\u8a18\u3057\u3066\u3044\u308b<a href=\"#ref9\">[9]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u610f\u5473\u3067\u3001Statistics Estonia \u5074\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u90e8\u306e\u6a19\u6e96\u5831\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u969b\u306b\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u306e\u81ea\u52d5\u63d0\u51fa\u304c\u52d5\u3044\u3066\u3044\u308b\u300d\u3068\u8a55\u4fa1\u3057\u3066\u3088\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_tax_and_customs_board_\u5074\">6.2. Tax and Customs Board \u5074<\/h3>\n<div class=\"paragraph\">\n<p>\u4e00\u65b9\u3001Estonian Tax and Customs Board\uff08ETCB\uff09\u306e 2025 \u5e74 11 \u6708\u66f4\u65b0\u30da\u30fc\u30b8\u3067\u306f\u3001data-based reporting \u306b\u3088\u308a labour and wage data \u3068 VAT transaction data \u3092\u3001\u5c06\u6765\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u304b\u3089\u6a19\u6e96\u5316\u5f62\u5f0f\u3067\u76f4\u63a5\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002\u5831\u544a\u3084\u7533\u544a\u306f\u3001\u4f01\u696d\u304c\u96c6\u8a08\u3057\u3066\u63d0\u51fa\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u57fa\u672c\u30c7\u30fc\u30bf\u3092 transaction-by-transaction basis \u3067\u63d0\u51fa\u3057\u3001\u7533\u544a\u66f8\u3084\u5831\u544a\u66f8\u306f ETCB \u5074\u3067\u7d44\u307f\u7acb\u3066\u308b\u65b9\u5411\u304c\u793a\u3055\u308c\u3066\u3044\u308b<a href=\"#ref10\">[10]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u30da\u30fc\u30b8\u306e\u66f8\u304d\u65b9\u306f\u660e\u78ba\u306b future-oriented \u3067\u3042\u308b\u3002TSD \u306e technical documentation \u306f 2026 Q4 \u4ee5\u964d\u3001KMD \u3068 T\u00d6R \u306e\u30ac\u30a4\u30c9\u3084\u4ed5\u69d8\u3082 2026 \u5e74\u521d\u982d\u306e available \u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5c11\u306a\u304f\u3068\u3082\u516c\u958b\u60c5\u5831\u306e\u7bc4\u56f2\u3067\u306f\u3001\u7a0e\u52d9\u5074\u306e transaction-based reporting \u306f\u307e\u3060\u5168\u9762\u672c\u756a\u3068\u306f\u8a00\u3044\u306b\u304f\u3044<a href=\"#ref10\">[10]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u306a\u304a\u3001\u73fe\u884c\u306e VAT return\uff08KMD\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u30da\u30fc\u30b8\u3067 X-tee \u3092\u901a\u3058\u305f machine-to-machine interface \u304c\u65e2\u306b\u6848\u5185\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u30b7\u30b9\u30c6\u30e0\u9593\u9023\u643a\u305d\u306e\u3082\u306e\u306f\u65b0\u898f\u6982\u5ff5\u3067\u306f\u306a\u304f\u3001\u73fe\u884c\u5236\u5ea6\u306e\u4e2d\u3067\u3082\u5b9f\u88c5\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3053\u308c\u306f\u3001MCDS \u69cb\u60f3\u304c\u76ee\u6307\u3057\u305f\u300c\u6a19\u6e96\u5316\u3055\u308c\u305f transaction \u30c7\u30fc\u30bf\u3092\u5f53\u5c40\u5074\u3067\u518d\u5229\u7528\u3057\u3066\u7533\u544a\u66f8\u3092\u7d44\u307f\u7acb\u3066\u308b\u300d\u4e16\u754c\u3068\u306f\u307e\u3060\u540c\u4e00\u3067\u306f\u306a\u3044<a href=\"#ref11\">[11]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u3067\u306f\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u304b\u3089\u8a18\u5e33\u5831\u544a\u81ea\u52d5\u7533\u544a\u307e\u3067\u306f\u5b9f\u73fe\u3057\u3066\u3044\u308b\u306e\u304b\">7. \u3067\u306f\u3001\u300c\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u304b\u3089\u8a18\u5e33\u3001\u5831\u544a\u3001\u81ea\u52d5\u7533\u544a\u307e\u3067\u300d\u306f\u5b9f\u73fe\u3057\u3066\u3044\u308b\u306e\u304b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u65b9\u5411\u3068\u3057\u3066\u306f\u304b\u306a\u308a\u660e\u78ba\u306b\u5b9f\u88c5\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5168\u9762\u5b8c\u6210\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>MCDS \u3068 XBRL GL \u306e\u516c\u958b\u8cc7\u6599\u304b\u3089\u78ba\u8a8d\u3067\u304d\u308b\u306e\u306f\u3001\u6b21\u306e\u70b9\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3084\u4ed6\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u3001XBRL GL \u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3078\u5bc4\u305b\u308b\u8a2d\u8a08\u304c\u3042\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u540c\u3058\u6a19\u6e96\u5316\u30c7\u30fc\u30bf\u3092\u4f7f\u3063\u3066\u3001\u7d71\u8a08\u5831\u544a\u3084\u7a0e\u52d9\u5831\u544a\u3078\u5c55\u958b\u3059\u308b\u69cb\u60f3\u304c\u3042\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>2021 \u5e74\u6642\u70b9\u3067 MCDS \u306f\u5177\u4f53\u7684\u306a\u4ed5\u69d8\u3001API\u3001\u6a29\u9650\u5236\u5fa1\u3001\u5206\u985e\u8868\u3001\u5831\u544a\u751f\u6210\u3001\u7d71\u8a08\u5e81\u9001\u4fe1\u307e\u3067\u5b9a\u7fa9\u3055\u308c\u3001\u4e00\u90e8\u306f\u958b\u767a\u6e08\u307f\u3060\u3063\u305f\u3002<\/p>\n<\/li>\n<li>\n<p>2026 \u5e74\u6642\u70b9\u3067\u3001Statistics Estonia \u5411\u3051\u306b\u306f\u4e00\u90e8\u5831\u544a\u306e\u81ea\u52d5\u63d0\u51fa\u304c\u5b9f\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u52d9\u5074\u3067\u306f\u3001transaction-based reporting \u3068\u5f53\u5c40\u5074\u3067\u306e\u7533\u544a\u66f8\u7d44\u7acb\u3066\u304c\u300c\u3053\u308c\u304b\u3089\u672c\u683c\u5c0e\u5165\u3055\u308c\u308b\u300d\u6bb5\u968e\u306b\u3042\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u30a8\u30b9\u30c8\u30cb\u30a2\u3067\u306f\u65e2\u306b\u3059\u3079\u3066\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u304c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u76e3\u7763\u5b98\u5e81\u306b\u6d41\u308c\u3001\u81ea\u52d5\u7533\u544a\u307e\u3067\u5168\u9762\u7a3c\u50cd\u3057\u3066\u3044\u308b\u300d\u3068\u7406\u89e3\u3059\u308b\u306e\u306f\u8a00\u3044\u904e\u304e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3057\u304b\u3057\u3001\u300c\u53d6\u5f15\u30c7\u30fc\u30bf\u3092 XBRL GL \u30d9\u30fc\u30b9\u3067\u6a19\u6e96\u5316\u3057\u3001\u305d\u308c\u3092\u4f1a\u8a08\u30fb\u7d71\u8a08\u30fb\u7a0e\u52d9\u3078\u518d\u5229\u7528\u3059\u308b\u65b9\u5411\u3067\u3001\u5177\u4f53\u7684\u306a\u5b9f\u88c5\u3068\u4e00\u90e8\u672c\u756a\u904b\u7528\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u5148\u9032\u4e8b\u4f8b\u300d\u3068\u307f\u308b\u306e\u306f\u5341\u5206\u59a5\u5f53\u3067\u3042\u308b<a href=\"#ref8\">[8]<\/a> <a href=\"#ref9\">[9]<\/a> <a href=\"#ref10\">[10]<\/a>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506\">8. \u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u3053\u306e\u4e8b\u4f8b\u306e\u672c\u8cea\u306f\u3001\u300c\u63d0\u51fa\u7528 CSV\u300d\u3084\u300c\u500b\u5225\u69d8\u5f0f\u306e\u96fb\u5b50\u5316\u300d\u3067\u306f\u306a\u304f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u305d\u306e\u3082\u306e\u3092\u6a19\u6e96\u5316\u3057\u3001\u305d\u306e\u307e\u307e\u4f1a\u8a08\u30fb\u5831\u544a\u30fb\u7533\u544a\u3078\u518d\u5229\u7528\u3059\u308b\u8a2d\u8a08\u306b\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3068\u304d\u91cd\u8981\u306a\u306e\u306f\u3001\u5358\u306a\u308b\u5408\u8a08\u5024\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u5148\u3001\u5143\u6587\u66f8\u3001\u5206\u985e\u3001\u52d8\u5b9a\u3001\u88dc\u52a9\u5c5e\u6027\u307e\u3067\u6301\u3063\u305f\u8a73\u7d30\u30c7\u30fc\u30bf\u3092\u6271\u3048\u308b\u3053\u3068\u3060\u304c\u3001\u305d\u306e\u5171\u901a\u8868\u73fe\u3068\u3057\u3066 XBRL GL \u3092\u63a1\u7528\u3057\u305f\u3053\u3068\u306b\u3001\u30a8\u30b9\u30c8\u30cb\u30a2\u306e\u7279\u5fb4\u304c\u3042\u308b<a href=\"#ref5\">[5]<\/a> <a href=\"#ref8\">[8]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001MCDS \u306e\u69cb\u60f3\u306f\u3001\u6280\u8853\u6a19\u6e96\u3060\u3051\u3067\u306f\u81ea\u52d5\u5831\u544a\u306f\u5b9f\u73fe\u3057\u306a\u3044\u3053\u3068\u3082\u793a\u3057\u3066\u3044\u308b\u3002\u5fc5\u8981\u306a\u306e\u306f\u3001\u5206\u985e\u8868\u306e\u7d71\u4e00\u3001\u6a29\u9650\u7ba1\u7406\u3001\u9001\u4fe1\u5148\u7ba1\u7406\u3001\u884c\u653f\u6a5f\u95a2\u5074\u306e\u53d7\u4fe1\u57fa\u76e4\u3001\u30d9\u30f3\u30c0\u30fc\u6539\u4fee\u3001\u30a8\u30e9\u30fc\u8fd4\u5374\u3001\u78ba\u8a8d\u30d5\u30ed\u30fc\u3001\u6cd5\u5236\u5ea6\u306e\u6574\u5099\u3067\u3042\u308b\u3002MCDS \u306f\u3001\u3053\u308c\u3089\u3092\u3064\u306a\u3050 middleware \u3068\u3057\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u3067\u540c\u69d8\u306e\u4e16\u754c\u3092\u8003\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u53d7\u767a\u6ce8\u30fb\u51fa\u8377\u30fb\u652f\u6255\u3092\u542b\u3080\u65e5\u3005\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u3069\u3046\u6a19\u6e96\u5316\u3057\u3001\u3069\u306e\u30ec\u30a4\u30e4\u3067\u884c\u653f\u5831\u544a\u306b\u63a5\u7d9a\u3059\u308b\u306e\u304b\u304c\u554f\u308f\u308c\u308b\u3002\u305d\u306e\u3068\u304d\u3001XBRL GL \u3092\u5358\u306a\u308b\u5e33\u7c3f\u4ea4\u63db\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u306f\u306a\u304f\u3001\u300c\u6a19\u6e96\u5316\u3055\u308c\u305f granular data \u306e\u5171\u901a\u5c64\u300d\u3068\u3057\u3066\u6349\u3048\u76f4\u3059\u8996\u70b9\u304c\u91cd\u8981\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u307e\u3068\u3081\">9. \u307e\u3068\u3081<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u30a8\u30b9\u30c8\u30cb\u30a2\u306e MCDS \u3068 XBRL GL \u306f\u3001\u673a\u4e0a\u306e\u69cb\u60f3\u3060\u3051\u3067\u306f\u306a\u3044\u30022021 \u5e74\u6642\u70b9\u3067\u3001\u4ed5\u69d8\u3001\u30de\u30c3\u30d4\u30f3\u30b0\u3001\u5229\u7528\u8005\u30ac\u30a4\u30c9\u3001\u5206\u985e\u8868\u3001\u7d71\u8a08\u5e81\u5411\u3051\u9001\u4fe1\u65b9\u5f0f\u307e\u3067\u6574\u5099\u3055\u308c\u3001\u4e00\u90e8\u306e\u9001\u4fe1\u6a5f\u80fd\u306f\u5b9f\u88c5\u3055\u308c\u3066\u3044\u305f\u3002\u3055\u3089\u306b 2026 \u5e74\u6642\u70b9\u3067\u306f\u3001Statistics Estonia \u5411\u3051\u306b\u306f\u4e00\u90e8\u5831\u544a\u306e\u81ea\u52d5\u63d0\u51fa\u304c\u5b9f\u969b\u306b\u52d5\u3044\u3066\u3044\u308b<a href=\"#ref4\">[4]<\/a> <a href=\"#ref7\">[7]<\/a> <a href=\"#ref9\">[9]<\/a>\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u5411\u3051\u306e transaction-based reporting \u3068\u81ea\u52d5\u7533\u544a\u306e\u5168\u9762\u5c55\u958b\u306f\u3001\u306a\u304a\u9032\u884c\u4e2d\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u73fe\u72b6\u3092\u4e00\u8a00\u3067\u8a00\u3048\u3070\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"admonitionblock note\">\n<table>\n<tr>\n<td class=\"icon\">\n<div class=\"title\">Note<\/div>\n<\/td>\n<td class=\"content\">\n\u30a8\u30b9\u30c8\u30cb\u30a2\u306f\u3001\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u304b\u3089\u8a18\u5e33\u30fb\u5831\u544a\u30fb\u7533\u544a\u3078\u3064\u306a\u3050\u300cXBRL GL \u30d9\u30fc\u30b9\u306e\u30c7\u30fc\u30bf\u99c6\u52d5\u578b\u5831\u544a\u300d\u306e\u5148\u9032\u4e8b\u4f8b\u3067\u3042\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u3059\u3079\u3066\u304c\u65e2\u306b\u5168\u9762\u672c\u756a\u5316\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7d71\u8a08\u5206\u91ce\u3067\u306f\u4e00\u90e8\u5b9f\u904b\u7528\u3001\u7a0e\u52d9\u5206\u91ce\u3067\u306f\u672c\u683c\u5c0e\u5165\u9014\u4e0a\u3067\u3042\u308b\u3002\n<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u53c2\u8003\u6587\u732e\">\u53c2\u8003\u6587\u732e<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist bibliography\">\n<ul class=\"bibliography\">\n<li>\n<p><a id=\"ref1\"><\/a>[1] Real-Time Economy \/ Data-based reporting<br \/>\n<a href=\"https:\/\/realtimeeconomy-bsr.eu\/data-based-reporting\" class=\"bare\">https:\/\/realtimeeconomy-bsr.eu\/data-based-reporting<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref2\"><\/a>[2] Real-Time Economy \/ Materials for developers<br \/>\n<a href=\"https:\/\/realtimeeconomy-bsr.eu\/materials-developers\" class=\"bare\">https:\/\/realtimeeconomy-bsr.eu\/materials-developers<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref3\"><\/a>[3] ITL, Internet of Business: standardiseerides majandustehingu info<br \/>\n<a href=\"https:\/\/itl.ee\/internet-of-business-standardiseerides-majandustehingu-info\/\" class=\"bare\">https:\/\/itl.ee\/internet-of-business-standardiseerides-majandustehingu-info\/<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref4\"><\/a>[4] My Company Data Service Specification<br \/>\n<a href=\"https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/MCDS-specification.pdf\" class=\"bare\">https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/MCDS-specification.pdf<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref5\"><\/a>[5] ANNEX I: XBRL GL accounting entry data standard<br \/>\n<a href=\"https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/ANNEX-I-XBRL-GL-accounting-entry-data-standard.pdf\" class=\"bare\">https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/ANNEX-I-XBRL-GL-accounting-entry-data-standard.pdf<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref6\"><\/a>[6] ANNEX II: The mapping between EN UBL 2.1 e-invoice and XBRL GL accounting entry data standard<br \/>\n<a href=\"https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/ANNEX-II-The-mapping-between-EN-UBL-2.1-e-invoice-and-XBRL-GL-accounting-entry-data-standard.pdf\" class=\"bare\">https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/ANNEX-II-The-mapping-between-EN-UBL-2.1-e-invoice-and-XBRL-GL-accounting-entry-data-standard.pdf<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref7\"><\/a>[7] ANNEX V: MCDS User Guide<br \/>\n<a href=\"https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/ANNEX-V-MCDS-User-Guide-1.pdf\" class=\"bare\">https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/ANNEX-V-MCDS-User-Guide-1.pdf<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref8\"><\/a>[8] Guidance and rules documentation<br \/>\n<a href=\"https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/Guidance-and-rules-documentation.pdf\" class=\"bare\">https:\/\/wp.itl.ee\/wp-content\/uploads\/2021\/02\/Guidance-and-rules-documentation.pdf<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref9\"><\/a>[9] Statistics Estonia, Data-based reporting<br \/>\n<a href=\"https:\/\/stat.ee\/en\/reporting-30\" class=\"bare\">https:\/\/stat.ee\/en\/reporting-30<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref10\"><\/a>[10] Estonian Tax and Customs Board, Data-based reporting<br \/>\n<a href=\"https:\/\/www.emta.ee\/en\/business-client\/board-news-and-contact\/estonian-tax-and-customs-board\/data-based-reporting\" class=\"bare\">https:\/\/www.emta.ee\/en\/business-client\/board-news-and-contact\/estonian-tax-and-customs-board\/data-based-reporting<\/a><\/p>\n<\/li>\n<li>\n<p><a id=\"ref11\"><\/a>[11] Estonian Tax and Customs Board, Filing VAT returns and reports<br \/>\n<a href=\"https:\/\/www.emta.ee\/en\/business-client\/taxes-and-payment\/value-added-tax\/filing-vat-returns-and-reports\" class=\"bare\">https:\/\/www.emta.ee\/en\/business-client\/taxes-and-payment\/value-added-tax\/filing-vat-returns-and-reports<\/a><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2026-03-24 19:49:28 +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><\/li>\n<li><a href=\"#_mcds_\u3068\u306f\u4f55\u304b\">2. MCDS \u3068\u306f\u4f55\u304b<\/a><\/li>\n<li><a href=\"#_xbrl_gl_\u306f\u4f55\u306b\u4f7f\u308f\u308c\u305f\u306e\u304b\">3. XBRL GL \u306f\u4f55\u306b\u4f7f\u308f\u308c\u305f\u306e\u304b<\/a><\/li>\n<li><a href=\"#_2021_\u5e74\u6587\u66f8\u304c\u63cf\u304f\u696d\u52d9\u30d5\u30ed\u30fc\">4. 2021 \u5e74\u6587\u66f8\u304c\u63cf\u304f\u696d\u52d9\u30d5\u30ed\u30fc<\/a><\/li>\n<li><a href=\"#_2021_\u5e74\u6642\u70b9\u3067\u3069\u3053\u307e\u3067\u52d5\u3044\u3066\u3044\u305f\u306e\u304b\">5. 2021 \u5e74\u6642\u70b9\u3067\u3069\u3053\u307e\u3067\u52d5\u3044\u3066\u3044\u305f\u306e\u304b<\/a><\/li>\n<li><a href=\"#_\u73fe\u5728\u306e\u5b9f\u904b\u7528\u306f\u3069\u3053\u307e\u3067\u304b\">6. \u73fe\u5728\u306e\u5b9f\u904b\u7528\u306f\u3069\u3053\u307e\u3067\u304b<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_statistics_estonia_\u5074\">6.1. Statistics Estonia \u5074<\/a><\/li>\n<li><a href=\"#_tax_and_customs_board_\u5074\">6.2. Tax and Customs Board \u5074<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u3067\u306f\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u304b\u3089\u8a18\u5e33\u5831\u544a\u81ea\u52d5\u7533\u544a\u307e\u3067\u306f\u5b9f\u73fe\u3057\u3066\u3044\u308b\u306e\u304b\">7. \u3067\u306f\u3001\u300c\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u304b\u3089\u8a18\u5e33\u3001\u5831\u544a\u3001\u81ea\u52d5\u7533\u544a\u307e\u3067\u300d\u306f\u5b9f\u73fe\u3057\u3066\u3044\u308b\u306e\u304b<\/a><\/li>\n<li><a href=\"#_\u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506\">8. \u65e5\u672c\u304b\u3089\u898b\u305f\u793a\u5506<\/a><\/li>\n<li><a href=\"#_\u307e\u3068\u3081\">9. \u307e\u3068\u3081<\/a><\/li>\n<li><a href=\"#_\u53c2\u8003\u6587\u732e\">\u53c2\u8003\u6587\u732e<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 25 \u30a8\u30b9\u30c8\u30cb\u30a2\u306e MCDS \u3068 XBRL GL ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4fe1\u4e4b\uff09 2026-03-24 1. \u306f\u3058\u3081\u306b \u30a8\u30b9\u30c8\u30cb\u30a2\u3067\u306f\u3001\u65e5\u3005\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4f1a\u8a08\u30c7\u30fc\u30bf\u3068\u3057\u3066\u6a19\u6e96\u5316\u3057\u3001\u305d\u306e\u307e\u307e\u7d71\u8a08\u5831\u544a\u3084 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16576,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21,45,16,65,77,41],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16590"}],"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=16590"}],"version-history":[{"count":13,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16590\/revisions"}],"predecessor-version":[{"id":16611,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16590\/revisions\/16611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/16576"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}