{"id":1836,"date":"2022-05-23T17:35:03","date_gmt":"2022-05-23T08:35:03","guid":{"rendered":"https:\/\/j-seeds.jp\/?p=1836"},"modified":"2024-10-28T17:18:10","modified_gmt":"2024-10-28T08:18:10","slug":"post-1836","status":"publish","type":"post","link":"https:\/\/j-seeds.jp\/column\/post-1836\/","title":{"rendered":"Use Tax\u3068\u306f\u4f55\u304b\uff1fUse Tax\u306e\u57fa\u672c\u3092\u89e3\u8aac"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Use Tax\uff08\u30e6\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\uff09\u3092\u3054\u5b58\u3058\u3067\u3059\u304b\uff1f\u65e5\u672c\u3067\u306f\u3042\u307e\u308a\u99b4\u67d3\u307f\u304c\u306a\u3044Use Tax\u306f\u30a2\u30e1\u30ea\u30ab\u306e\u307b\u3068\u3093\u3069\u306e\u5dde\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001Use Tax\u304c\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3067\u3001\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u7d0d\u3081\u3066\u3044\u308b\u304b\u3092\u6b63\u3057\u304f\u8aac\u660e\u3067\u304d\u308b\u65e5\u672c\u4eba\u306f\u5c11\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3042\u308b\u3044\u306fUse Tax\u3068\u3044\u3046\u8a00\u8449\u306a\u3093\u304b\u805e\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u3068\u3044\u3046\u65b9\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u672c\u8a18\u4e8b\u306f\u3001\u65e5\u672c\u5728\u4f4f\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u306eUse Tax\u306e\u57fa\u672c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

Use Tax\u3068\u306f\uff1f<\/h2>\n\n\n\n

Use Tax\u306f\u3001\u65e5\u672c\u3067\u306f\u300c\u4f7f\u7528\u7a0e\u300d\u3068\u8a33\u3055\u308c\u307e\u3059\u304c\u3001\u6587\u5b57\u901a\u308a\u300c\u4f7f\u7528\u300d\u306b\u969b\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002Use Tax\u306f\u3001Sales Tax\uff08\u58f2\u4e0a\u7a0e\uff09\u306e\u300c\u93e1\u300d\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3067\u3042\u308b\u3068\u3082\u3055\u308c\u3066\u3044\u3066\u3001\u5c45\u4f4f\u5730\u306e\u5dde\u5185\u3067\u5dde\u5916\u306e\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u6d88\u8cbb\u8005\u306b\u8ab2\u305b\u3089\u308c\u308b\u300c\u5dde\u5916\u7248\u58f2\u4e0a\u7a0e\u300d\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u58f2\u4e0a\u7a0e\u306f\u5dde\u5358\u4f4d\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\uff08\u5f53\u7136\u3067\u3059\u304c\u3001\u7a0e\u7387\u3082\u5dde\u3001\u90e1\u3001\u5e02\u306b\u3088\u3063\u3066\u9055\u3044\u307e\u3059\uff09\u3001\u58f2\u4e0a\u7a0e\u306f\u901a\u5e38\u3001\u6d88\u8cbb\u8005\u304c\u5dde\u5185\u3067\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u8ca9\u58f2\u4fa1\u683c\u306b\u4e0a\u4e57\u305b\u3057\u3066\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6d88\u8cbb\u8005\u304c\u5dde\u5916\u304b\u3089\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u5dde\u306b\u306f\u7a0e\u91d1\u306f\u652f\u6255\u308f\u308c\u307e\u305b\u3093\u3002\u540c\u3058\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u306b\u3057\u3066\u3082\u3001\u6d88\u8cbb\u8005\u304c\u5dde\u5185\u3067\u8cfc\u5165\u3057\u305f\u6642\u3060\u3051\u7a0e\u91d1\u3092\u652f\u6255\u3046\u306e\u306f\u516c\u5e73\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5dde\u5916\u304b\u3089\u8cfc\u5165\u3057\u305f\u6642\u306bUse Tax\u3092\u8ab2\u3059\u3088\u3046\u306b\u3057\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

\u306a\u304a\u3001Use Tax\u306e\u5b9a\u7fa9\u3084\u5bfe\u8c61\u3068\u306a\u308b\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u898f\u5b9a\u306f\u5dde\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5fae\u5999\u306b\u9055\u3046\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u30cf\u30ef\u30a4\u5dde\u3067\u306f\u3001Use Tax\u3068\u306f\u300c\u5dde\u5916\u306e\u30bb\u30e9\u30fc\u304b\u3089\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u4f7f\u7528\u3059\u308b\u3082\u306e\u3092\u8cfc\u5165\u307e\u305f\u306f\u8f38\u5165\u3057\u305f\u969b\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002GET\uff08\u30cf\u30ef\u30a4\u5dde\u306e\u58f2\u4e0a\u7a0e\uff09\u306e\u767b\u9332\u3092\u3057\u3066\u3044\u306a\u3044\u5dde\u5916\u306e\u30bb\u30e9\u30fc\u304b\u3089\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\uff08\u51fa\u5178\uff1aAn Introduction to the Use Tax, State of Hawaii Department of Taxation\uff09\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Use\uff08\u4f7f\u7528\uff09\u3068\u306f\u4f55\u304b\uff1f<\/h2>\n\n\n\n

\u3067\u306fUse\uff08\u4f7f\u7528\uff09\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u4f55\u3067\u3057\u3087\u3046\u304b\u3002\u30cf\u30ef\u30a4\u5dde\u3067\u306f\u300c\u30cf\u30ef\u30a4\u5dde\u3067\u306eUse\uff08\u4f7f\u7528\uff09\u3068\u306f\u3001\u30b0\u30c3\u30ba\u3001\u7121\u5f62\u8cc7\u7523\uff08Intangible\uff09\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u306e\u518d\u8ca9\u307e\u305f\u306f\u30ea\u30fc\u30b9\u306a\u3069\u306e\u3001\u500b\u4eba\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u3067\u306e\u5229\u7528\u3001\u307e\u305f\u306f\u3042\u306a\u305f\u81ea\u8eab\u306b\u3088\u308b\u6d88\u8cbb\u306e\u3053\u3068\u3067\u3042\u308b\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u307e\u305f\u3001\u5177\u4f53\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u300c\u8863\u985e\u3001\u6a5f\u5668\u3001\u30b5\u30d7\u30e9\u30a4\u3001\u98df\u54c1\u3001\u5bb6\u5177\u3001\u73a9\u5177\u3001\u30ea\u30da\u30a2\u30b5\u30fc\u30d3\u30b9\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3001\u6cd5\u5f8b\u30b5\u30fc\u30d3\u30b9\u3001\u533b\u7642\u30b5\u30fc\u30d3\u30b9\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u5efa\u8a2d\u30b5\u30fc\u30d3\u30b9\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u300d\u306a\u3069\u304c\u3001\u305d\u308c\u3089\u306b\u5fc5\u305a\u3057\u3082\u9650\u5b9a\u3055\u308c\u305a\u306b\u3001\u6319\u3052\u3089\u308c\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5177\u4f53\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3082\u3001\u5dde\u3054\u3068\u306b\u5fae\u5999\u306b\u9055\u3046\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Use Tax\u3092\u7d0d\u3081\u308b\u306e\u306f\u8ab0\u304b\uff1f<\/h2>\n\n\n\n

Use Tax\u306f\u3001\u5dde\u5185\u306e\u6d88\u8cbb\u8005\u304c\u5dde\u5916\u306e\u30bb\u30e9\u30fc\u304b\u3089\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u6d88\u8cbb\u8005\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u304b\u3089\u3001Use Tax\u3092\u7d0d\u3081\u308b\u306e\u306f\u6d88\u8cbb\u8005\u81ea\u8eab\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u3001Use Tax\u3068Sales Tax\u306e\u6700\u5927\u306e\u9055\u3044\u3067\u3059\u3002Sale Tax\u306e\u5834\u5408\u3001\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3059\u308b\u306e\u306f\u540c\u3058\u3067\u3059\u304c\u3001Sales Tax\u3092\u7d0d\u3081\u308b\u306e\u306f\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u305f\u30bb\u30e9\u30fc\u3067\u3059\u3002Sales Tax\u306f\u3001\u30bb\u30e9\u30fc\u304c\u6d88\u8cbb\u8005\u304b\u3089\u7a0e\u91d1\u3092\u9810\u304b\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u3081\u308b\u3068\u3044\u3046\u30d5\u30ed\u30fc\u3092\u7d4c\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002\u3057\u304b\u3057\u3001Use Tax\u306e\u5834\u5408\u3001\u30bb\u30e9\u30fc\u304c\u4e2d\u9593\u306b\u5b58\u5728\u305b\u305a\u3001\u6d88\u8cbb\u8005\u304c\u7a0e\u91d1\u3092\u76f4\u63a5\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u3081\u308b\u3068\u3044\u3046\u30d5\u30ed\u30fc\u3092\u7d4c\u307e\u3059\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u65e5\u672c\u5728\u4f4f\u8005\u3082\u30a2\u30e1\u30ea\u30ab\u306eUse Tax\u3068\u7121\u7e01\u3067\u306f\u306a\u3044<\/h2>\n\n\n\n

\u3068\u3053\u308d\u3067\u3001\u672c\u8a18\u4e8b\u306f\u306a\u305c\u30a2\u30e1\u30ea\u30ab\u306eUse Tax\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u5728\u4f4f\u8005\u3092\u5bfe\u8c61\u306b\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7406\u7531\u306f\u3001\u65e5\u672c\u5728\u4f4f\u8005\u3082\u30a2\u30e1\u30ea\u30ab\u306eUse Tax\u3068\u7121\u7e01\u3067\u306f\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u7279\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u6d88\u8cbb\u8005\u306b\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u65e5\u672c\u306e\u500b\u4eba\u3084\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u306eUse Tax\u306f\u7121\u7e01\u3069\u3053\u308d\u3067\u306f\u306a\u304f\u3001\u975e\u5e38\u306b\u95a2\u4fc2\u304c\u3042\u308b\u30c8\u30d4\u30c3\u30af\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

\u4f8b\u3048\u3070\u3001\u65e5\u672c\u5728\u4f4f\u306e\u30a6\u30a7\u30d6\u30c7\u30b6\u30a4\u30ca\u30fc\u304c\u30c6\u30ad\u30b5\u30b9\u5dde\u30d2\u30e5\u30fc\u30b9\u30c8\u30f3\u5e02\u5728\u4f4f\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u304b\u3089\u30a6\u30a7\u30d6\u30c7\u30b6\u30a4\u30f3\u306e\u4ed5\u4e8b\u30921\u4e07\u30c9\u30eb\uff08\u7d04130\u4e07\u5186\uff09\u3067\u8acb\u3051\u8ca0\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u6210\u679c\u7269\u3092\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u3067\u5148\u65b9\u306b\u7d0d\u54c1\u3057\u3001\u5236\u4f5c\u6599\u3092\u30c9\u30eb\u3067\u53d7\u3051\u53d6\u308a\u3001\u53d6\u5f15\u7d42\u4e86\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u306e\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u30018.625%\u306eUse Tax\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u3042\u308b\u3044\u306f\u3001\u65e5\u672c\u5728\u4f4f\u306e\u7ffb\u8a33\u8005\u304c\u30ef\u30b7\u30f3\u30c8\u30f3\u5dde\u30b7\u30a2\u30c8\u30eb\u5e02\u5728\u4f4f\u306e\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u82f1\u65e5\u7ffb\u8a33\u306e\u4ed5\u4e8b\u30925000\u30c9\u30eb\uff08\u7d0465\u4e07\u5186\uff09\u3067\u8acb\u3051\u8ca0\u3063\u305f\u5834\u5408\u3082\u540c\u69d8\u3067\u3059\u3002\u4e0a\u3068\u540c\u69d8\u306b\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u3067\u5148\u65b9\u306b\u7d0d\u54c1\u3057\u3001\u7ffb\u8a33\u6599\u3092\u30c9\u30eb\u3067\u53d7\u3051\u53d6\u308a\u3001\u53d6\u5f15\u7d42\u4e86\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u306e\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u300110.25%\u306eUse Tax\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

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\"\"<\/figure>\n\n\n\n

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\n
\u57f7\u7b46\u8005<\/span><\/div>
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\u9023\u7d61\u5148\uff1ak-maeda@j-seeds.jp<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n

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