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<strong>\u8acb\u6c42\u66f8<\/strong> \u30c9\u30a4\u30c4\u307e\u305f\u306f\u6b27\u5dde\u9023\u5408(EU)\u57df\u5185\u306e\u9867\u5ba2\u3078\u306e\u8ca9\u58f2\u3067\u3059\u304b\uff1f\u3069\u306e\u3088\u3046\u306a\u7a0e\u52d9\u30fb\u6cd5\u7684\u898f\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30c9\u30d0\u30a4\u304b\u3089\u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u306e\u9867\u5ba2\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p><h2 class=\"wp-block-heading\">1. 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class=\"wp-block-heading\">1.1 UAE\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09<\/h3><p>2018\u5e74\u4ee5\u964d\u3001UAE\u306f\u7279\u5b9a\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u30665 %\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u8ab2\u7a0e\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7a0e\u91d1\u306f\u4e3b\u306b\u56fd\u5185\u5e02\u5834\u3001\u3064\u307e\u308aUAE\u56fd\u5185\u3067\u306e\u8ca9\u58f2\u306b\u9069\u7528\u3055\u308c\u308b\u3002 <strong>UAE\u56fd\u5916\u306e\u9867\u5ba2\u3078\u306e\u8acb\u6c42\u66f8<\/strong> (\u30c9\u30a4\u30c4\u3084EU\u306e\u3088\u3046\u306b)\u901a\u5e38\u306f <strong>\u306a\u3044<\/strong> \u56fd\u5883\u3092\u8d8a\u3048\u305f\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u3092\u63d0\u4f9b\u3059\u308b\u9650\u308a\u3001VAT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p><h3 class=\"wp-block-heading\">1.2 \u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u306e\u9867\u5ba2\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306bVAT\u304c\u542b\u307e\u308c\u306a\u3044<\/h3><p>\u30c9\u30d0\u30a4\u3067\u4e8b\u696d\u3092\u55b6\u307f\u3001\u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u57df\u5185\u306e\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306f\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306b\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306a\u3057<\/strong> \u307e\u305f\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3067\u3042\u308b\u3002\u30c9\u30d0\u30a4\u306f\u7b2c\u4e09\u56fd\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u30b5\u30fc\u30d3\u30b9\u3084\u8f38\u51fa\u306b\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002 <strong>\u7121\u7a0e<\/strong> \u63d0\u4f9b\u3055\u308c\u308b\u3002<\/p><h2 class=\"wp-block-heading\">2. \u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u4f55\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\uff1f<\/h2><p>\u30c9\u30d0\u30a4\u304b\u3089\u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u306e\u9867\u5ba2\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u304cVAT\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u5b9a\u306e\u5f62\u5f0f\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9867\u5ba2\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\u306b\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e3b\u306a\u5185\u5bb9\u3067\u3059\uff1a<\/p><h3 class=\"wp-block-heading\">2.1 \u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u60c5\u5831<\/h3><ul class=\"wp-block-list\"><li><strong>\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f1a\u793e\u306e\u540d\u524d\u3068\u4f4f\u6240<\/strong> (\u30c9\u30d0\u30a4\u306e\u8cb4\u793e\uff09<\/li>\n\n<li><strong>\u304a\u5ba2\u69d8\u306e\u304a\u540d\u524d\u3068\u3054\u4f4f\u6240<\/strong> (\u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u5185\u306e\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\uff09<\/li>\n\n<li><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u756a\u53f7<\/strong>\u5404\u8acb\u6c42\u66f8\u306b\u306f\u9023\u7d9a\u3057\u305f\u8acb\u6c42\u66f8\u756a\u53f7\u3092\u4ed8\u3051\u308b\u3053\u3068\u3002<\/li>\n\n<li><strong>\u8acb\u6c42\u66f8\u65e5\u4ed8<\/strong>\u8acb\u6c42\u66f8\u304c\u4f5c\u6210\u3055\u308c\u305f\u65e5\u4ed8\u3002<\/li>\n\n<li><strong>\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/strong>\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306f\u7d0d\u5165\u3055\u308c\u305f\u5546\u54c1\u306e\u8a73\u7d30\u8aac\u660e\u3002<\/li>\n\n<li><strong>\u91d1\u984d<\/strong>\u8acb\u6c42\u91d1\u984d\uff08\u901a\u5e38\u3001\u30e6\u30fc\u30ed\u307e\u305f\u306f\u7c73\u30c9\u30eb\u306a\u3069\u3001\u5408\u610f\u3055\u308c\u305f\u901a\u8ca8\u3067\uff09\u3002<\/li>\n\n<li><strong>\u652f\u6255\u6761\u4ef6\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong>\u652f\u6255\u671f\u9650\u3068\u632f\u8fbc\u5148\u9280\u884c\u53e3\u5ea7\u3002<\/li>\n\n<li><strong>UAE\u306eVAT\u756a\u53f7<\/strong>UAE\u5185\u3067VAT\u5bfe\u8c61\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001VAT\u756a\u53f7\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6d77\u5916\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/li><\/ul><h3 class=\"wp-block-heading\">2.2 \u975e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/h3><p>\u30c9\u30d0\u30a4\u304b\u3089\u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u306e\u9867\u5ba2\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306bVAT\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001VAT\u7a0e\u7387\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <strong>\u514d\u7a0e<\/strong> \u3092\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u66f8\u5f0f\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\uff1a<\/p><p>\u300c\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001UAE\u306e\u9069\u7528\u7a0e\u5236\u306b\u57fa\u3065\u304d\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p><p>\u3053\u306e\u60c5\u5831\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d7\u53d6\u4eba\u306b\u975e\u8ab2\u7a0e\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u793a\u3059\u3002<\/p><h2 class=\"wp-block-heading\">3. 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<strong>\u516c\u6f14\u5834\u6240<\/strong>-\u3053\u308c\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306e\u6240\u5728\u5730\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u8cb4\u793e\u306f\u30c9\u30d0\u30a4\u3092\u62e0\u70b9\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p><p>\u30c9\u30d0\u30a4\u304b\u3089\u30c9\u30a4\u30c4\u307e\u305f\u306fEU\u306e\u9867\u5ba2\u306b\u8acb\u6c42\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b<\/p><ul class=\"wp-block-list\"><li>\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u30fb\u30b5\u30fc\u30d3\u30b9<\/li>\n\n<li>IT\u30b5\u30fc\u30d3\u30b9<\/li>\n\n<li>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3068\u5e83\u544a<\/li>\n\n<li>\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/li><\/ul><h3 class=\"wp-block-heading\">3.2 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