{"id":1052,"date":"2019-12-04T18:23:53","date_gmt":"2019-12-04T09:23:53","guid":{"rendered":"https:\/\/media.samurai-net.co.jp\/?p=1052"},"modified":"2021-02-28T18:00:43","modified_gmt":"2021-02-28T09:00:43","slug":"cashless_tax_rate","status":"publish","type":"post","link":"https:\/\/www.samurai-net.co.jp\/media\/cashless_tax_rate\/","title":{"rendered":"\u3010\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u5c0e\u5165\u5e97\u8217\u5fc5\u898b\uff01\u3011\u6d88\u8cbb\u5897\u7a0e\u5f8c\u306e\u8907\u96d1\u3059\u304e\u308b\u7a0e\u7387\u3092\u6574\u7406\uff01"},"content":{"rendered":"<p>2019\u5e7410\u67081\u65e5\u3001\u6d88\u8cbb\u7a0e\u7387\u304c8%\u304b\u308910%\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u540c\u6642\u306b\u3001<span class=\"important-under\"><span class=\"important-bold\">\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6<\/span><\/span>\u3068<span class=\"important-under\"><span class=\"important-bold\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d<\/span><\/span>\u304c\u305d\u308c\u305e\u308c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e2\u3064\u306e\u5236\u5ea6\u306f\u9069\u7528\u6761\u4ef6\u306a\u3069\u304c\u8907\u96d1\u3067\u3042\u308a\u7406\u89e3\u3092\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u6d88\u8cbb\u8005\u30fb\u4e8b\u696d\u8005\u306e\u53cc\u65b9\u3067\u4e00\u90e8\u6df7\u4e71\u304c\u898b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u30b3\u30e9\u30e0\u3067\u306f<span class=\"important-under\"><span class=\"important-bold\">\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u306e\u5185\u5bb9\u3084\u7a0e\u7387\u306e\u7a2e\u985e\u3001\u305d\u3057\u3066\u9069\u7528\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac<\/span><\/span>\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u30b3\u30f3\u30c6\u30f3\u30c4<\/p><ul class=\"toc_list\"><li><a href=\"#5\"><span class=\"toc_number toc_depth_1\">1<\/span> \u6d88\u8cbb\u5897\u7a0e\u5f8c\u306e\u7a0e\u7387\u306f\u5168\u90e8\u30675\u7a2e\u985e<\/a><\/li><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">2<\/span> \u30b1\u30fc\u30b9\u5225\u306b\u898b\u308b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u306e\u9055\u3044<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">3<\/span> \u9069\u7528\u7a0e\u7387\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u201c\u304a\u5f97\u611f\u201d\u3092\u559a\u8d77\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/a><\/li><\/ul><\/div>\n<h2><span id=\"5\">\u6d88\u8cbb\u5897\u7a0e\u5f8c\u306e\u7a0e\u7387\u306f\u5168\u90e8\u30675\u7a2e\u985e<\/span><\/h2>\n<p>\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u306f\u3001\u3044\u305a\u308c\u3082\u6d88\u8cbb\u7a0e\u7387\u3092\u5b9f\u8cea\u7684\u306b\u5f15\u304d\u4e0b\u3052\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e2\u3064\u306e\u5236\u5ea6\u306b\u306f\u8907\u6570\u306e\u9069\u7528\u6761\u4ef6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span class=\"important-under\"><span class=\"important-bold\">\u6d88\u8cbb\u5897\u7a0e\u5f8c\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u7387\u306f\u5927\u304d\u304f5\u7a2e\u985e<\/span><\/span>\u306b\u308f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4e8b\u696d\u8005\u306f\u3053\u308c\u3089\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u719f\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u307e\u305a\u306f\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u306f\uff1f<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u306f\u3001\u7279\u5b9a\u306e\u54c1\u76ee\u306b\u3064\u3044\u3066\u6d88\u8cbb\u7a0e\u7387\u3092\u8efd\u6e1b\u3059\u308b\u5236\u5ea6\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span class=\"important-under\"><span class=\"important-bold\">\u300c\u5916\u98df\u3068\u9152\u985e\u3092\u9664\u304f\u98f2\u98df\u6599\u54c1\u300d\u3068\u300c\u5b9a\u671f\u8cfc\u8aad\u306e\u65b0\u805e\u300d\u306f\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u7387\u304c8%\u306b\u636e\u3048\u7f6e\u304b\u308c\u307e\u3059<\/span><\/span>\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u3082\u3068\u3067\u306f\u3001\u540c\u3058\u98f2\u98df\u6599\u54c1\u3067\u3042\u3063\u3066\u3082\u300c\u5916\u98df\u300d\u304b\u300c\u6301\u3061\u5e30\u308a\u300d\u304b\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u90e8\u306e\u6d88\u8cbb\u8005\u3001\u4e8b\u696d\u8005\u306e\u9593\u3067\u6df7\u4e71\u304c\u8d77\u304d\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u300c\u5916\u98df\u300d\u306e\u5b9a\u7fa9\u3092<span class=\"important-under\"><span class=\"important-bold\">\u300c\u98f2\u98df\u8a2d\u5099\u306e\u3042\u308b\u5834\u6240\u306b\u304a\u3044\u3066\u98f2\u98df\u54c1\u3092\u98f2\u98df\u3055\u305b\u308b\u3053\u3068\u300d<\/span><\/span>\uff08\u203b\uff09\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070<span class=\"important-under\"><span class=\"important-bold\">\u5546\u696d\u65bd\u8a2d\u5185\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u30a4\u30fc\u30c8\u30a4\u30f3\u30b3\u30fc\u30ca\u30fc\u306a\u3069\u3067\u98f2\u98df\u3059\u308b\u5834\u5408\u306f\u300c\u5916\u98df\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u8efd\u6e1b\u7a0e\u7387\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff08\u6d88\u8cbb\u7a0e\u306f10%\uff09<\/span><\/span>\u3002\u307e\u305f\u3001<span class=\"important-under\"><span class=\"important-bold\">\u5e97\u8217\u76f4\u8fd1\u306b\u98f2\u98df\u65bd\u8a2d\u3092\u8a2d\u3051\u3066\u3044\u308b\u5c4b\u53f0\u3084\u30d5\u30fc\u30c9\u30a4\u30d9\u30f3\u30c8\u306a\u3069\u3082\u540c\u69d8\u306e\u6271\u3044\u3068\u306a\u308a\u3001\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u5916\u3068\u306a\u308a\u307e\u3059<\/span><\/span>\u3002<\/p>\n<p>\u203b(\u51fa\u5178) <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_03.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308bQ\uff06A\uff08\u500b\u5225\u4e8b\u4f8b\u7de8\uff09<\/a><\/p>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u3068\u306f\uff1f<\/h3>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u3068\u306f\u3001\u6d88\u8cbb\u5897\u7a0e\u306b\u4f34\u3046\u9700\u8981\u6a19\u6e96\u5316\u5bfe\u7b56\u3068\u3057\u3066\u7d4c\u6e08\u7523\u696d\u7701\u304c\u4e3b\u5c0e\u3059\u308b\u4e8b\u696d\u3067\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u4e8b\u696d\u5185\u5bb9\u306f\u3001<span class=\"important-under\"><span class=\"important-bold\">\u4e2d\u5c0f\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u3092\u6d3b\u7528\u3057\u305f\u30dd\u30a4\u30f3\u30c8\u9084\u5143<\/span><\/span>\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span class=\"important-under\"><span class=\"important-bold\">2019\u5e7410\u67081\u65e5\u304b\u30892020\u5e746\u670830\u65e5\u307e\u3067\u306e\u9593\u3001\u767b\u9332\u5e97\u8217\u3067\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3084\u96fb\u5b50\u30de\u30cd\u30fc\u306a\u3069\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u4e2d\u5c0f\u5e97\u8217\u3067\u306f5%\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u306a\u3069\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u5e97\u8217\u3067\u306f2%\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u9084\u5143\u3055\u308c\u307e\u3059<\/span><\/span>\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u4e2d\u5c0f\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3078\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u5c0e\u5165\u652f\u63f4\u3084\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u4e8b\u696d\u8005\u3078\u306e\u9084\u5143\u8cbb\u7528\u652f\u63f4\u3068\u3044\u3063\u305f\u4e8b\u696d\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-1060 size-full\" title=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u3000\u9084\u5143\u7387\" src=\"https:\/\/media.samurai-net.co.jp\/wp-content\/uploads\/2019\/11\/cashless_tax_rate.png\" alt=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u3000\u9084\u5143\u7387\" width=\"505\" height=\"387\" srcset=\"https:\/\/www.samurai-net.co.jp\/media\/wp-content\/uploads\/2019\/11\/cashless_tax_rate.png 505w, https:\/\/www.samurai-net.co.jp\/media\/wp-content\/uploads\/2019\/11\/cashless_tax_rate-300x230.png 300w\" sizes=\"(max-width: 505px) 100vw, 505px\" \/><\/p>\n<h2><span id=\"i\">\u30b1\u30fc\u30b9\u5225\u306b\u898b\u308b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u306e\u9055\u3044<\/span><\/h2>\n<p>\u524d\u8ff0\u3057\u305f\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u304c\u6d88\u8cbb\u7a0e\u7387\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3092\u3001\u98f2\u98df\u6599\u54c1\u3092\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\u3092\u3082\u3068\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"box-default\"><strong>\uff1c\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u5e97\u8217\u3067\u98f2\u98df\u6599\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\uff1e<\/strong><br>[\u8efd\u6e1b\u7a0e\u7387]\u2212[\u30dd\u30a4\u30f3\u30c8\u9084\u5143\u7387]\uff1d[\u5b9f\u8cea\u7a0e\u7387]<br>\u6301\u3061\u5e30\u308a\uff1a 8% \u2212 5% \uff1d <strong>3%<\/strong><br>\u5916\u98df\uff1a 10% \u2212 5% \uff1d <strong>5%<\/strong><p><\/p>\n<p><strong>\uff1c\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u5927\u624bFC\u5e97\u8217\u3067\u98f2\u98df\u6599\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\uff1e<\/strong><br>[\u8efd\u6e1b\u7a0e\u7387]\u2212[\u30dd\u30a4\u30f3\u30c8\u9084\u5143\u7387]\uff1d[\u5b9f\u8cea\u7a0e\u7387]<br>\u6301\u3061\u5e30\u308a\uff1a 8% \u2212 2% \uff1d <strong>6%<\/strong><br>\u5916\u98df\uff1a 10% \u2212 2% \uff1d <strong> 8%<\/strong><\/p>\n<p><strong>\uff1c\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u306b\u672a\u767b\u9332\u306e\u5e97\u8217\u3001\u53c8\u306f\u5927\u624b\u767e\u8ca8\u5e97\u30fb\u30b9\u30fc\u30d1\u30fc\u306a\u3069\u3067\u98f2\u98df\u6599\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\uff1e<\/strong><br>[\u8efd\u6e1b\u7a0e\u7387]\u2212[\u30dd\u30a4\u30f3\u30c8\u9084\u5143\u7387]\uff1d[\u5b9f\u8cea\u7a0e\u7387]<br>\u6301\u3061\u5e30\u308a\uff1a 8% \u2212 0% \uff1d <strong>8%<\/strong><br>\u5916\u98df\uff1a 10% \u2212 0% \uff1d <strong>10%<\/strong><\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u540c\u3058\u98f2\u98df\u6599\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001<span class=\"important-under\"><span class=\"important-bold\">\u300c\u6301\u3061\u5e30\u308a\u300d\u304b\u300c\u5916\u98df\u300d\u304b<\/span><\/span>\u3001\u307e\u305f<span class=\"important-under\"><span class=\"important-bold\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u306b\u52a0\u76df\u3057\u3066\u3044\u308b\u5e97\u8217\u304b\u5426\u304b<\/span><\/span>\u306b\u3088\u3063\u3066\u3001<span class=\"important-under\"><span class=\"important-bold\">3%\u30015%\u30016%\u30018%\u300110%\u3068\u3044\u30465\u3064\u306e\u7a0e\u7387\u306e\u3044\u305a\u308c\u304b<\/span><\/span>\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span 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class=\"important-under\"><span 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