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\/>\n\uff08\u8f38\u51fa\u4e8b\u696d\u8005\u304c\u96fb\u5b50\u5546\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u904b\u55b6\u8005\u306a\u3069\u7b2c\u4e09\u8005\u306b\u4ee3\u91d1\u56de\u53ce\u3092\u59d4\u8a17\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u59d4\u8a17\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6761\u9805\u304c\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\uff09<\/li>\n<li>\u8ca8\u7269\u3092\u56fd\u5916\u3078\u767a\u9001\u3059\u308b\u969b\u306b\u3001\u7a0e\u95a2\u6cd5\u306b\u57fa\u3065\u304d\u5b8c\u4e86\u3057\u305f\u901a\u95a2\u624b\u7d9a\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8<\/li>\n<li>\u6d77\u5916\u306e\u8f38\u5165\u8005\u306b\u5bfe\u3057\u3066\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/li>\n<li>\u68b1\u5305\u660e\u7d30\u66f8\u3001\u904b\u9001\u72b6\u3001\u8ca8\u7269\u4fdd\u967a\u8a3c\u66f8\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<p><strong>\u6d77\u5916\u306e\u4fdd\u7a0e\u5009\u5eab\u306b\u4fdd\u7ba1\u3055\u308c\u305f\u8ca8\u7269\u306e\u8f38\u51fa\u306b\u95a2\u3059\u308b<\/strong><br \/>\n\u8f38\u51fa\u4e8b\u696d\u8005\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u3067\u8ca8\u7269\u3092\u8ca9\u58f2\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306f\u3001\u4ed5\u5165VAT\u306e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u8a3c\u6191\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<ul>\n<li>\u8f38\u51fa\u8ca9\u58f2\u5951\u7d04\u66f8\u3001\u8f38\u51fa\u59d4\u8a17\u5951\u7d04\u66f8<\/li>\n<li>\u8ca8\u7269\u8ca9\u58f2\u30a4\u30f3\u30dc\u30a4\u30b9<\/li>\n<li>\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u305f\u975e\u73fe\u91d1\u6c7a\u6e08\u306e\u8a3c\u6191\uff1b<\/li>\n<li>\u30d9\u30c8\u30ca\u30e0\u304b\u3089\u6d77\u5916\u306b\u8ca8\u7269\u3092\u9001\u4ed8\u3059\u308b\u969b\u306b\u3001\u7a0e\u95a2\u6cd5\u306b\u57fa\u3065\u304d\u5b8c\u4e86\u3057\u305f\u901a\u95a2\u624b\u7d9a\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\uff1b<\/li>\n<li>\u6d77\u5916\u306e\u8f38\u5165\u8005\u3078\u306e\u8ca8\u7269\u5f15\u304d\u6e21\u3057\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u4f8b\uff1a\u4ed5\u5411\u56fd\u306b\u8ca8\u7269\u5f15\u6e21\u3057\u306e\u305f\u3081\u306e\u901a\u95a2\u5b8c\u4e86\u7533\u544a\u66f8\u3001\u307e\u305f\u306f\u6d77\u5916\u306e\u4fdd\u7a0e\u5009\u5eab\u306b\u304a\u3051\u308b\u8ca9\u58f2\u3092\u8a3c\u660e\u3059\u308b\u8cc7\u6599\uff09<\/li>\n<li>\u68b1\u5305\u660e\u7d30\u66f8\u3001\u904b\u9001\u72b6\u3001\u8ca8\u7269\u4fdd\u967a\u8a3c\u66f8\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<p><strong>\u51fa\u56fd\u624b\u7d9a\u304d\u3092\u5b8c\u4e86\u3057\u305f\u500b\u4eba\uff08\u5916\u56fd\u4eba\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u4eba\uff09\u306b\u5bfe\u3057\u3066\u3001\u9694\u96e2\u533a\u57df\u5185\u3067\u8ca9\u58f2\u3055\u308c\u305f\u5546\u54c1\u304a\u3088\u3073\u514d\u7a0e\u5e97\u3067\u8ca9\u58f2\u3055\u308c\u305f\u5546\u54c1\u306b\u95a2\u3059\u308b<\/strong><\/p>\n<ul>\n<li>\u4e8b\u696d\u8005\u306f\u3001\u5f53\u8a72\u5546\u54c1\u304c\u9694\u96e2\u533a\u57df\u307e\u305f\u306f\u514d\u7a0e\u5e97\u3067\u8ca9\u58f2\u3055\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u8cc7\u6599\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<li>\u4e8b\u696d\u8005\u306f\u3001\u672c\u653f\u4ee4\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u4ed8\u9332III\u306e\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u305f\u9694\u96e2\u533a\u57df\u307e\u305f\u306f\u514d\u7a0e\u5e97\u306b\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3092\u63d0\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<\/ul>\n<p><strong>\u6d77\u5916\u5411\u3051\u306b\u63d0\u4f9b\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u60c5\u5831\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u3064\u3044\u3066<\/strong><br \/>\n\u4e8b\u696d\u8005\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5916\u306e\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u30c7\u30b8\u30bf\u30eb\u60c5\u5831\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u304c\u56fd\u5916\u3067\u6d88\u8cbb\u3055\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u5099\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u975e\u73fe\u91d1\u306b\u3088\u308b\u652f\u6255\u8a3c\u6191<\/li>\n<li>\u6d77\u5916\u306e\u53d6\u5f15\u5148\uff08\u6cd5\u4eba\u30fb\u500b\u4eba\uff09\u306e\u5c45\u4f4f\u72b6\u6cc1\u3092\u793a\u3059\u60c5\u5831\uff08\u652f\u6255\u5148\u4f4f\u6240\u3001\u914d\u9001\u5148\u4f4f\u6240\u3001\u767b\u9332\u6240\u5728\u5730\u3001\u5c45\u4f4f\u4f4f\u6240\u3001\u307e\u305f\u306f\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u5bfe\u3057\u3066\u7533\u544a\u3055\u308c\u305f\u3053\u308c\u306b\u985e\u3059\u308b\u60c5\u5831\uff09<\/li>\n<li>\u6d77\u5916\u306e\u6cd5\u4eba\u30fb\u500b\u4eba\u306b\u3088\u308b\u30a2\u30af\u30bb\u30b9\u60c5\u5831\uff08SIM\u30ab\u30fc\u30c9\u306e\u56fd\u756a\u53f7\u3001IP\u30a2\u30c9\u30ec\u30b9\u3001\u56fa\u5b9a\u96fb\u8a71\u56de\u7dda\u306e\u4f4d\u7f6e\u60c5\u5831\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u60c5\u5831\uff09<\/li>\n<\/ul>\n<p><strong>\uff13\uff0e<\/strong><strong> VAT\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5bfe\u8c61\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u30ac\u30a4\u30c0\u30f3\u30b9<\/strong><br \/>\n<strong>3.1. \u4e00\u822c\u7684\u306a\u4e00\u6b21\u52a0\u5de5\u306e\u307f\u3092\u65bd\u3057\u305f\u8fb2\u7523\u54c1\u306b\u5bfe\u3059\u308b\u975e\u8ab2\u7a0e\u306e\u8a73\u7d30\u898f\u5b9a<\/strong><\/p>\n<ul>\n<li>\u4e00\u822c\u7684\u306a\u4e00\u6b21\u52a0\u5de5\u306b\u8a72\u5f53\u3059\u308b\u8ffd\u52a0\u52a0\u5de5\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5de5\u7a0b\u304c\u660e\u78ba\u306b\u8ffd\u52a0\u3055\u308c\u305f\u3002<br \/>\n\u7cbe\u7c73\u3001\u7834\u7815\u3001\u7c97\u7815\u3001\u7814\u78e8\u3001\u52a0\u6c34\u51e6\u7406\u3001\u90e8\u5206\u5206\u96e2\u3001\u9aa8\u306e\u9664\u53bb\u3001\u523b\u307f\u3001\u76ae\u3080\u304d\u3001\u7c89\u7815\u3001\u5727\u5ef6\u3001\u5bc6\u5c01\u7f36\u8a70<\/li>\n<li>\u8fb2\u7523\u54c1\u304c\u300c\u672a\u52a0\u5de5\u307e\u305f\u306f\u4e00\u822c\u7684\u306a\u4e00\u6b21\u52a0\u5de5\u306e\u307f\u3092\u65bd\u3057\u305f\u88fd\u54c1\u300d\u3067\u3042\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u8fb2\u696d\u30fb\u74b0\u5883\u7701\u306b\u65b0\u305f\u306b\u8cac\u4efb\u304c\u4ed8\u3055\u308c\u305f\u3002<\/li>\n<li>\u5224\u5b9a\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u8fb2\u696d\u30fb\u74b0\u5883\u7701\u304c\u3001\u683d\u57f9\u3001\u690d\u6797\u3001\u755c\u7523\u3001\u6c34\u7523\u306e\u990a\u6b96\u30fb\u6f01\u7372\u306b\u95a2\u3059\u308b\u751f\u7523\u5de5\u7a0b\u3092\u57fa\u6e96\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5bfe\u8c61\u306b\u3064\u3044\u3066\u300c\u672a\u52a0\u5de5\u307e\u305f\u306f\u4e00\u6b21\u52a0\u5de5\u54c1\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3002\u7d44\u7e54\u30fb\u500b\u4eba\u304c\u81ea\u3089\u751f\u7523\u307e\u305f\u306f\u6f01\u7372\u3057\u305f\u3082\u306e\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001\u8f38\u5165\u6bb5\u968e\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u5224\u5b9a\u3092\u884c\u3046\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<p><strong>3.2. \u975e\u8ab2\u7a0e\u5bfe\u8c61\u54c1\u76ee\u306e\u65b0\u898f\u5236\u5b9a<\/strong><\/p>\n<p>\u672c\u653f\u4ee4\u8349\u6848\u306e\u4ed8\u9332I\u3068\u4ed8\u9332II\u306b\u3001\u65b0\u305f\u306b\u5236\u5b9a\u3055\u308c\u305f\u975e\u8ab2\u7a0e\u5bfe\u8c61\u306e\u54c1\u76ee\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<ul>\n<li><strong>\u52a0\u5de5\u3055\u308c\u3066\u3044\u306a\u3044<\/strong>\u5929\u7136\u8cc7\u6e90\u30fb\u9271\u7523\u7269\u306e\u8f38\u51fa\u88fd\u54c1\u306b\u95a2\u3059\u308b\u54c1\u76ee\u30ea\u30b9\u30c8<\/li>\n<li><strong>\u52a0\u5de5\u3055\u308c\u305f<\/strong>\u5929\u7136\u8cc7\u6e90\u30fb\u9271\u7523\u7269\u306e\u8f38\u51fa\u88fd\u54c1\u306b\u95a2\u3059\u308b\u54c1\u76ee\u30ea\u30b9\u30c8<\/li>\n<\/ul>\n<p><strong>\uff14\uff0e 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