﻿{"id":561968,"date":"2025-01-15T14:11:22","date_gmt":"2025-01-15T06:11:22","guid":{"rendered":"https:\/\/law.asia\/?p=561968"},"modified":"2025-03-18T12:22:06","modified_gmt":"2025-03-18T04:22:06","slug":"vat-digital-services","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/vat-digital-services\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8ab2\u7a0e"},"content":{"rendered":"<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002\u3088\u308a\u591a\u304f\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u304c\u3001\u30b9\u30c8\u30ea\u30fc\u30df\u30f3\u30b0\u3001e\u30b3\u30de\u30fc\u30b9\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30d0\u30f3\u30ad\u30f3\u30b0\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3001Netflix\u3001Lazada\u3001GCash\u306a\u3069\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u304c\u65e5\u5e38\u751f\u6d3b\u306b\u6b20\u304b\u305b\u306a\u3044\u5b58\u5728\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09\u306e\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u308a\u3001\u3053\u306e\u50be\u5411\u306f\u3055\u3089\u306b\u52a0\u901f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u6025\u5897\u306b\u4f34\u3044\u3001\u653f\u5e9c\u306f\u7a0e\u53ce\u3092\u5897\u52a0\u3055\u305b\u308b\u6a5f\u4f1a\u3092\u5f97\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u56fd\u5185\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u3001\u540c\u7b49\u306e\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u3082\u51fa\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<figure id=\"attachment_555122\" aria-describedby=\"caption-attachment-555122\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-555122 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Jill-Eileen-P-Cabais.jpg\" alt=\"Jill Eileen P Cabais\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-555122\" class=\"wp-caption-text\"><strong>Jill Eileen P Cabais<\/strong> <br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>ACCRALAW<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u3053\u308c\u3089\u306e\u8981\u7d20\u304c\u91cd\u306a\u3063\u305f\u3053\u3068\u3067\u30012024\u5e7410\u6708\uff12\u65e5\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08\u4ee5\u4e0b\u3001VAT\uff09\u3092\u8ab2\u3059\u6cd5\u5f8b\u2015\u2015\u5171\u548c\u56fd\u6cd5\uff08\u4ee5\u4e0b\u3001RA\uff0912023\u53f7\u304c\u5236\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">Netflix\u3001Amazon\u3001Google\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u5927\u624b\u4f01\u696d\u306f\u3001\u73fe\u5728\u3001\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u306bVAT\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u540c\u6cd5\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u4f01\u696d\u3092\u300c\u60c5\u5831\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u96fb\u5b50\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u901a\u3058\u3066\uff08\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\uff09\u3001\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u57fa\u672c\u7684\u306b\u81ea\u52d5\u5316\u3055\u308c\u3066\u3044\u308b\u300d\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30aa\u30f3\u30e9\u30a4\u30f3\u6559\u80b2\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u6559\u80b2\u7701\u3001\u9ad8\u7b49\u6559\u80b2\u59d4\u54e1\u4f1a\u3001\u52b4\u50cd\u96c7\u7528\u6280\u8853\u6559\u80b2\u6280\u80fd\u6559\u80b2\u958b\u767a\u5e81\u306b\u3088\u3063\u3066\u8a8d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u9280\u884c\u304a\u3088\u3073\u975e\u9280\u884c\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u3063\u3066\u3082VAT\u3092\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u6cd5\u306f\u8208\u5473\u6df1\u3044\u5fae\u5999\u306a\u8ad6\u70b9\u3092\u63d0\u8d77\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4ecb\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4e00\u90e8\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u6628\u5e74\u3001\u5185\u56fd\u6b73\u5165\u5e81\uff08\u4ee5\u4e0b\u3001BIR\uff09\u304c\u5bfe\u5fdc\u3057\u3066\u8b70\u8ad6\u306e\u7684\u3068\u306a\u3063\u305f\u30af\u30ed\u30b9\u30fb\u30dc\u30fc\u30c0\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u90e8\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000BIR\u306f\u540c\u5e81\u306e\u767a\u884c\u7269\u306e\u4e2d\u3067\u3001\u56fd\u5916\u3067\u884c\u308f\u308c\u308b\u6d3b\u52d5\u306b\u8a00\u53ca\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001RA12023\u53f7\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u306e\u6027\u8cea\u3092\u6301\u3064\u30b5\u30fc\u30d3\u30b9\u3001\u3064\u307e\u308a\u3001\u63d0\u4f9b\u304c\u672c\u8cea\u7684\u306b\u81ea\u52d5\u5316\u3055\u308c\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u306bVAT\u3092\u8ab2\u3059\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306f\u4f8b\u3048\u3070\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306f\u30af\u30ed\u30b9\u30fb\u30dc\u30fc\u30c0\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u3068\u898b\u306a\u3055\u308c\u3066\u3082\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u8a00\u3048\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">RA12023\u53f7\u306e\u91cd\u8981\u306a\u7279\u5fb4\u306e\u3072\u3068\u3064\u306f\u3001\u7279\u306b\u56fd\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304b\u3089\u306eVAT\u306e\u5fb4\u53ce\u65b9\u6cd5\u3067\u3059\u3002VAT\u767b\u9332\u6e08\u307f\u306e\u9867\u5ba2\u306fVAT\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3001VAT\u672a\u767b\u9332\u306e\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001VAT\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002e\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u904b\u55b6\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u305f\u53d6\u5f15\u306eVAT\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306f\u3001\u3053\u306e\u53d6\u5f15\u306e\u4e3b\u8981\u306a\u5074\u9762\u3001\u7279\u306b\u5546\u54c1\u306e\u4f9b\u7d66\u306b\u95a2\u3059\u308b\u53d6\u5f15\u6761\u4ef6\u306e\u8a2d\u5b9a\u3084\u3001\u5546\u54c1\u306e\u767a\u6ce8\u3084\u914d\u9001\u306b\u3064\u3044\u3066\u7ba1\u7406\u6a29\u9650\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u3057\u3066VAT\u3092\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u305d\u308c\u306fBIR\u304c\u4eca\u5f8c\u3001\u7279\u306b\u56fd\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u5411\u3051\u306b\u5c0e\u5165\u3059\u308b\u3001\u7c21\u7d20\u5316\u3055\u308c\u305f\u81ea\u52d5\u767b\u9332\u30b7\u30b9\u30c6\u30e0\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u56fd\u5185\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306f\u3069\u3061\u3089\u3082\u3001VAT\u7d0d\u7a0e\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u3053\u306e\u7fa9\u52d9\u3092\u6020\u308c\u3070\u3001\u4e00\u6642\u7684\u306b\u6d3b\u52d5\u3092\u505c\u6b62\u3055\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u898f\u5236\u3067\u306f\u3001\u9867\u5ba2\u304cVAT\u767b\u9332\u6e08\u307f\u306e\u5834\u5408\u3067\u3082\u3001\u56fd\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u660e\u78ba\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">RA12023\u53f7\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8208\u5473\u6df1\u3044\u306e\u306f\u3001\u56fd\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u30b5\u30fc\u30d3\u30b9\u30fb\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u63d0\u4f9b\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u6d88\u8cbb\u3055\u308c\u308c\u3070\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u63d0\u4f9b\u3055\u308c\u305f\u3068\u898b\u306a\u3055\u308c\u308b\u7acb\u5834\u3092\u53d6\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u3044\u304f\u3064\u304b\u306e\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002\u300c\u6d88\u8cbb\u300d\u3068\u306f\u6b63\u78ba\u306b\u306f\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\uff08\u300c\u6d88\u8cbb\u3055\u308c\u308b\u5834\u6240\u300d\u3068\u306f\uff09\u6d88\u8cbb\u8005\u306e\u5c45\u4f4f\u5730\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u652f\u6255\u3044\u306e\u5834\u6240\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u6cd5\u5f8b\u304c\u66d6\u6627\u306a\u307e\u307e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">VAT\u306b\u52a0\u3048\u3066\u3082\u3046\u3072\u3068\u3064\u306e\u91cd\u8981\u306a\u554f\u984c\u306f\u3001\u3053\u306e\u300c\u6d88\u8cbb\u300d\u306e\u5b9a\u7fa9\u304c\u6240\u5f97\u7a0e\u306e\u8ab2\u3055\u308c\u308b\u5834\u6240\u306b\u5f71\u97ff\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u7a0e\u6cd5\u7b2c42\u6761\u3067\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306f\u5b9f\u884c\u3055\u308c\u305f\u5834\u6240\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3042\u308a\u307e\u3059\u3002\u73fe\u5728\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306fVAT\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5f97\u3089\u308c\u305f\u6240\u5f97\u3082\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u88c1\u5224\u6240\u306f\u3001\u7a0e\u6cd5\u306f\u653f\u5e9c\u306b\u5bfe\u3057\u3066\u306f\u53b3\u683c\u306b\u3001\u7d0d\u7a0e\u8005\u306b\u306f\u6709\u5229\u306b\u89e3\u91c8\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u5224\u793a\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3001\u7a0e\u6cd5\u304c\u660e\u78ba\u3067\u3042\u308b\u3079\u304d\u3060\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002\u660e\u78ba\u3067\u306a\u3051\u308c\u3070\u3001\u6240\u5f97\u7a0e\u3068VAT\u306f\u7279\u306b\u6307\u5b9a\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u5225\u3005\u306e\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u73fe\u6642\u70b9\u3067\u306f\u3001RA12023\u53f7\u306f\u7a0e\u6cd5\u306eVAT\u898f\u5b9a\u306e\u307f\u3092\u6539\u6b63\u3057\u3001\u6240\u5f97\u7a0e\u898f\u5b9a\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u304c\u9032\u5316\u3057\u7d9a\u3051\u308b\u4e2d\u3001\u8b70\u4f1a\u304c\u5c06\u6765\u3001\u6240\u5f97\u7a0e\u898f\u5b9a\u306e\u6539\u6b63\u3092\u6c7a\u8b70\u3059\u308c\u3070\u3001\u3053\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u73fe\u6642\u70b9\u3067\u306f\u3001\u3053\u306e\u65b0\u3057\u3044\u5236\u5ea6\u304c\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3059\u308b\u306e\u304b\u3092\u660e\u78ba\u306b\u3059\u308b\u306b\u306f\u3001\u3055\u3089\u306a\u308b\u898f\u5236\u3092\u5f85\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em>\u672c\u7a3f\u3067\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u898b\u89e3\u3084\u610f\u898b\u306f\u8457\u8005\u500b\u4eba\u306e\u3082\u306e\u3067\u3059\u3002\u672c\u7a3f\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u4e00\u822c\u306b\u6d41\u901a\u3057\u3066\u3044\u308b\u65b0\u805e\u3067\u3001\u6700\u521d\u306b\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u304a\u3088\u3073\u6559\u80b2\u76ee\u7684\u306e\u307f\u3092\u610f\u56f3\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u6cd5\u7684\u52a9\u8a00\u307e\u305f\u306f\u6cd5\u7684\u610f\u898b\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3082\u3001\u305d\u308c\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><strong><em>Jill Eileen P Cabais\u306f\u30e1\u30c8\u30ed\u30de\u30cb\u30a2\u306b\u3042\u308bAngara Abello Concepcion Regala &amp; Cruz Law Offices\uff08ACCRALAW\uff09\u306e\u7a0e\u52d9\u90e8\u9580\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3067\u3059\u3002<\/em><\/strong><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><a class=\"image-redirect\" href=\"https:\/\/law.asia\/asia-business-law-journal\/directory\/philippines\/accralaw\/\" target=\"_blank\" rel=\"https:\/\/law.asia\/asia-business-law-journal\/directory\/philippines\/accralaw\/ noopener\"><img class=\"aligncenter wp-image-133309 \" src=\"https:\/\/cdn.law.asia\/wp-content\/uploads\/2019\/06\/ACCRALAW-logo-200px.jpg\" sizes=\"(max-width: 200px) 100vw, 200px\" srcset=\"https:\/\/cdn.law.asia\/wp-content\/uploads\/2019\/06\/ACCRALAW-logo-200px.jpg 200w, https:\/\/cdn.law.asia\/wp-content\/uploads\/2019\/06\/ACCRALAW-logo-200px-150x150.jpg 150w\" alt=\"MoU\" width=\"180\" height=\"180\" \/><\/a>ACCRALAW<\/strong><br \/>\n22\/F, ACCRALAW Tower, 2nd<br \/>\nAvenue corner 30th Street,<br \/>\nCrescent Park West, Bonifacio Global City, 1635<br \/>\nTaguig, Metro Manila, Philippines<br \/>\n<a href=\"http:\/\/www.accralaw.com\">www.accralaw.com<\/a><br \/>\n<strong>Contact details:<\/strong><br \/>\nT: +63 2 8830 8000 (ext. 8042)<br \/>\nE: <a href=\"mailto:raalonzo@accralaw.com\">raalonzo@accralaw.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e<\/p>\n","protected":false},"author":13501,"featured_media":555085,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Jill Eileen P Cabais\/ACCRALAW"},"categories":[8404,8530],"tags":[104750,162171,61914,141477,162165,162170,162167,162169,162168,162164,103290,115758,160627,132149,104758,162166,119606,162163,153412,139918,132436,132531,129140,162162,127115],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.asia\/ja\/vat-digital-services\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u30d5\u30a3\u30ea\u30d4\u30f3\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8ab2\u7a0e\" \/>\n<meta property=\"og:description\" content=\"\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.asia\/ja\/vat-digital-services\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-15T06:11:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-18T04:22:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:site\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:label1\" content=\"\u57f7\u7b46\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Website team 05\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"1\u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/law.asia\/ja\/#organization\",\"name\":\"Law.asia\",\"url\":\"https:\/\/law.asia\/ja\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\",\"https:\/\/www.instagram.com\/law.asia_\/?hl=en\",\"https:\/\/www.linkedin.com\/company\/asiabusinesslawjournal\/\",\"https:\/\/www.youtube.com\/@Law.asiaLimited\",\"https:\/\/twitter.com\/ablj_insights\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ja\/#logo\",\"inLanguage\":\"ja\",\"url\":\"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"contentUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"width\":152,\"height\":152,\"caption\":\"Law.asia\"},\"image\":{\"@id\":\"https:\/\/law.asia\/ja\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.asia\/ja\/#website\",\"url\":\"https:\/\/law.asia\/ja\/\",\"name\":\"Law.asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/law.asia\/ja\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.asia\/ja\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ja\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#primaryimage\",\"inLanguage\":\"ja\",\"url\":\"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg\",\"contentUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg\",\"width\":900,\"height\":600,\"caption\":\"VAT On Digital Services\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#webpage\",\"url\":\"https:\/\/law.asia\/ja\/vat-digital-services\/\",\"name\":\"\\u30d5\\u30a3\\u30ea\\u30d4\\u30f3\\u3001\\u30c7\\u30b8\\u30bf\\u30eb\\u30b5\\u30fc\\u30d3\\u30b9\\u306b\\u4ed8\\u52a0\\u4fa1\\u5024\\u7a0e\\u3092\\u8ab2\\u7a0e | \\u30a2\\u30b8\\u30a2 | Law.asia\",\"isPartOf\":{\"@id\":\"https:\/\/law.asia\/ja\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#primaryimage\"},\"datePublished\":\"2025-01-15T06:11:22+00:00\",\"dateModified\":\"2025-03-18T04:22:06+00:00\",\"description\":\"\\u30d5\\u30a3\\u30ea\\u30d4\\u30f3\\u56fd\\u6c11\\u306e\\u30aa\\u30f3\\u30e9\\u30a4\\u30f3\\u30d7\\u30e9\\u30c3\\u30c8\\u30d5\\u30a9\\u30fc\\u30e0\\u3078\\u306e\\u4f9d\\u5b58\\u5ea6\\u304c\\u5897\\u3057\\u305f\\u3053\\u3068\\u3067\\u3001\\u30d5\\u30a3\\u30ea\\u30d4\\u30f3\\u306e\\u30c7\\u30b8\\u30bf\\u30eb\\u7d4c\\u6e08\\u306f\\u5927\\u5e45\\u306a\\u6210\\u9577\\u3092\\u9042\\u3052\\u3066\\u3044\\u307e\\u3059\\u3002\\u3053\\u306e\\u3053\\u3068\\u306f\\u30012023\\u5e74\\u306b\\u540c\\u5206\\u91ce\\u306e\\u56fd\\u5185\\u7dcf\\u751f\\u7523\\uff08GDP\\uff09\\u306b\\u5bfe\\u3059\\u308b\\u7c97\\u4ed8\\u52a0\\u4fa1\\u5024\\u304c7.7\\uff05\\u5897\\u52a0\\u3057\\u305f\\u3053\\u3068\\u304b\\u3089\\u3082\\u660e\\u3089\\u304b\\u3067\\u3059\\u3002\",\"breadcrumb\":{\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#breadcrumb\"},\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.asia\/ja\/vat-digital-services\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#webpage\"},\"author\":{\"@id\":\"https:\/\/law.asia\/ja\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b\"},\"headline\":\"\\u30d5\\u30a3\\u30ea\\u30d4\\u30f3\\u3001\\u30c7\\u30b8\\u30bf\\u30eb\\u30b5\\u30fc\\u30d3\\u30b9\\u306b\\u4ed8\\u52a0\\u4fa1\\u5024\\u7a0e\\u3092\\u8ab2\\u7a0e\",\"datePublished\":\"2025-01-15T06:11:22+00:00\",\"dateModified\":\"2025-03-18T04:22:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#webpage\"},\"wordCount\":90,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/law.asia\/ja\/#organization\"},\"image\":{\"@id\":\"https:\/\/law.asia\/ja\/vat-digital-services\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg\",\"keywords\":[\"ACCRALaw\",\"BIR\",\"COVID-19\",\"E\\u30b3\\u30de\\u30fc\\u30b9\",\"e\\u30de\\u30fc\\u30b1\\u30c3\\u30c8\\u30d7\\u30ec\\u30a4\\u30b9\",\"GCash\",\"Jill Eileen P Cabais\",\"Lazada\",\"Netflix\",\"RA12023\\u53f7\",\"VAT\",\"\\u30a4\\u30f3\\u30bf\\u30fc\\u30cd\\u30c3\\u30c8\",\"\\u30c7\\u30b8\\u30bf\\u30eb\\u30b5\\u30fc\\u30d3\\u30b9\",\"\\u30c7\\u30b8\\u30bf\\u30eb\\u7d4c\\u6e08\",\"\\u30d5\\u30a3\\u30ea\\u30d4\\u30f3\",\"\\u30e1\\u30c8\\u30ed\\u30de\\u30cb\\u30a2\",\"\\u4ed8\\u52a0\\u4fa1\\u5024\\u7a0e\",\"\\u5171\\u548c\\u56fd\\u6cd5\",\"\\u53d6\\u5f15\",\"\\u6240\\u5f97\\u7a0e\",\"\\u653f\\u5e9c\",\"\\u6cd5\\u5f8b\",\"\\u7a0e\\u52d9\",\"\\u7a0e\\u53ce\",\"\\u7a0e\\u6cd5\"],\"articleSection\":[\"Asia Business Law Journal\",\"\\u6cd5\\u52d9\\u30b3\\u30e9\\u30e0\"],\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/law.asia\/ja\/vat-digital-services\/#respond\"]}],\"copyrightYear\":\"2025\",\"copyrightHolder\":{\"@id\":\"https:\/\/law.asia\/#organization\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.asia\/ja\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b\",\"name\":\"Website team 05\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ja\/#personlogo\",\"inLanguage\":\"ja\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g\",\"caption\":\"Website team 05\"},\"url\":\"https:\/\/law.asia\/ja\/author\/johnmanson\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"description":"\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.asia\/ja\/vat-digital-services\/","og_locale":"ja_JP","og_type":"article","og_title":"\u30d5\u30a3\u30ea\u30d4\u30f3\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8ab2\u7a0e","og_description":"\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002","og_url":"https:\/\/law.asia\/ja\/vat-digital-services\/","og_site_name":"Law.asia","article_publisher":"https:\/\/www.facebook.com\/AsiaBusinessLaw\/","article_published_time":"2025-01-15T06:11:22+00:00","article_modified_time":"2025-03-18T04:22:06+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_creator":"@ablj_insights","twitter_site":"@ablj_insights","twitter_misc":{"\u57f7\u7b46\u8005":"Website team 05","\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593":"1\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/law.asia\/ja\/#organization","name":"Law.asia","url":"https:\/\/law.asia\/ja\/","sameAs":["https:\/\/www.facebook.com\/AsiaBusinessLaw\/","https:\/\/www.instagram.com\/law.asia_\/?hl=en","https:\/\/www.linkedin.com\/company\/asiabusinesslawjournal\/","https:\/\/www.youtube.com\/@Law.asiaLimited","https:\/\/twitter.com\/ablj_insights"],"logo":{"@type":"ImageObject","@id":"https:\/\/law.asia\/ja\/#logo","inLanguage":"ja","url":"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","contentUrl":"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","width":152,"height":152,"caption":"Law.asia"},"image":{"@id":"https:\/\/law.asia\/ja\/#logo"}},{"@type":"WebSite","@id":"https:\/\/law.asia\/ja\/#website","url":"https:\/\/law.asia\/ja\/","name":"Law.asia","description":"","publisher":{"@id":"https:\/\/law.asia\/ja\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.asia\/ja\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ja"},{"@type":"ImageObject","@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#primaryimage","inLanguage":"ja","url":"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg","contentUrl":"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg","width":900,"height":600,"caption":"VAT On Digital Services"},{"@type":"WebPage","@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#webpage","url":"https:\/\/law.asia\/ja\/vat-digital-services\/","name":"\u30d5\u30a3\u30ea\u30d4\u30f3\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8ab2\u7a0e | \u30a2\u30b8\u30a2 | Law.asia","isPartOf":{"@id":"https:\/\/law.asia\/ja\/#website"},"primaryImageOfPage":{"@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#primaryimage"},"datePublished":"2025-01-15T06:11:22+00:00","dateModified":"2025-03-18T04:22:06+00:00","description":"\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u6c11\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3078\u306e\u4f9d\u5b58\u5ea6\u304c\u5897\u3057\u305f\u3053\u3068\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u5927\u5e45\u306a\u6210\u9577\u3092\u9042\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u30012023\u5e74\u306b\u540c\u5206\u91ce\u306e\u56fd\u5185\u7dcf\u751f\u7523\uff08GDP\uff09\u306b\u5bfe\u3059\u308b\u7c97\u4ed8\u52a0\u4fa1\u5024\u304c7.7\uff05\u5897\u52a0\u3057\u305f\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3059\u3002","breadcrumb":{"@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#breadcrumb"},"inLanguage":"ja","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.asia\/ja\/vat-digital-services\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"Article","@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#article","isPartOf":{"@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#webpage"},"author":{"@id":"https:\/\/law.asia\/ja\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b"},"headline":"\u30d5\u30a3\u30ea\u30d4\u30f3\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8ab2\u7a0e","datePublished":"2025-01-15T06:11:22+00:00","dateModified":"2025-03-18T04:22:06+00:00","mainEntityOfPage":{"@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#webpage"},"wordCount":90,"commentCount":0,"publisher":{"@id":"https:\/\/law.asia\/ja\/#organization"},"image":{"@id":"https:\/\/law.asia\/ja\/vat-digital-services\/#primaryimage"},"thumbnailUrl":"https:\/\/law.asia\/wp-content\/uploads\/2025\/01\/Philippines-levies-VAT-on-digital-services.jpg","keywords":["ACCRALaw","BIR","COVID-19","E\u30b3\u30de\u30fc\u30b9","e\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9","GCash","Jill Eileen P Cabais","Lazada","Netflix","RA12023\u53f7","VAT","\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8","\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9","\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08","\u30d5\u30a3\u30ea\u30d4\u30f3","\u30e1\u30c8\u30ed\u30de\u30cb\u30a2","\u4ed8\u52a0\u4fa1\u5024\u7a0e","\u5171\u548c\u56fd\u6cd5","\u53d6\u5f15","\u6240\u5f97\u7a0e","\u653f\u5e9c","\u6cd5\u5f8b","\u7a0e\u52d9","\u7a0e\u53ce","\u7a0e\u6cd5"],"articleSection":["Asia Business Law Journal","\u6cd5\u52d9\u30b3\u30e9\u30e0"],"inLanguage":"ja","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/law.asia\/ja\/vat-digital-services\/#respond"]}],"copyrightYear":"2025","copyrightHolder":{"@id":"https:\/\/law.asia\/#organization"}},{"@type":"Person","@id":"https:\/\/law.asia\/ja\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b","name":"Website team 05","image":{"@type":"ImageObject","@id":"https:\/\/law.asia\/ja\/#personlogo","inLanguage":"ja","url":"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g","caption":"Website team 05"},"url":"https:\/\/law.asia\/ja\/author\/johnmanson\/"}]}},"_links":{"self":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts\/561968"}],"collection":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/users\/13501"}],"replies":[{"embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/comments?post=561968"}],"version-history":[{"count":1,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts\/561968\/revisions"}],"predecessor-version":[{"id":561970,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/posts\/561968\/revisions\/561970"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/media\/555085"}],"wp:attachment":[{"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/media?parent=561968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/categories?post=561968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.asia\/ja\/wp-json\/wp\/v2\/tags?post=561968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}