{"id":11024,"date":"2026-10-16T14:20:19","date_gmt":"2026-10-16T07:20:19","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-16T15:27:53","modified_gmt":"2026-10-16T08:27:53","slug":"indonesia-tax-restitution-cfo-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/indonesia-tax-restitution-cfo-guide\/","title":{"rendered":"2026\u5e74\u306e\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u91d1\u9084\u4ed8\uff1aCFO\u306fPMK 28\/2026\u306b\u57fa\u3065\u304d\u904e\u6255\u3044\u7a0e\u91d1\u3092\u56de\u53ce\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<p class=\"wp-block-paragraph\">PT PMA\uff08\u5916\u56fd\u6295\u8cc7\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3001Penanaman Modal Asing\uff09\u306e\u8ca1\u52d9\u62c5\u5f53\u5f79\u54e1\u304c\u56db\u534a\u671f\u6c7a\u7b97\u3092\u958b\u3044\u305f\u3068\u3053\u308d\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u540c\u3058VAT\u306e\u904e\u6255\u3044\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3002\u8acb\u6c42\u306f\u6b63\u5f53\u3060\u304c\u3001\u8cc7\u91d1\u306f\u4f9d\u7136\u3068\u3057\u3066\u6ede\u7559\u3057\u3066\u3044\u308b\u3002\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u307b\u307c\u6bce\u6708\u3053\u306e\u3088\u3046\u306a\u8a71\u3092\u805e\u304f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u9084\u4ed8\u5236\u5ea6\u306f\u30012026\u5e745\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u8ca1\u52d9\u7701\u898f\u5247PMK 28\/2026\u306b\u57fa\u3065\u304d\u3001\u3088\u308a\u8fc5\u901f\u306a\u89e3\u6c7a\u7b56\u3092\u63d0\u4f9b\u3059\u308b\u3002\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u672c\u683c\u7684\u306a\u76e3\u67fb\u3067\u306f\u306a\u304f\u3001\u884c\u653f\u8abf\u67fb\u5f8c\u306b\u66ab\u5b9a\u7684\u306a\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u6c7a\u5b9a\u901a\u77e5\u66f8\uff08SKPPKP\uff09\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u5834\u5408\u306f1\u304b\u6708\u4ee5\u5185\u3001\u6cd5\u4eba\u7a0e\u306e\u5834\u5408\u306f1\uff5e3\u304b\u6708\u4ee5\u5185\u306b\u5c4a\u304f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u904e\u3061\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u3002\u4f01\u696d\u306fPMK 39\/2018\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u308b\u3002\u4ed5\u5165\u5148\u304b\u3089\u306e\u8acb\u6c42\u66f8\u304c\u4e00\u81f4\u3059\u308b\u524d\u306b\u7533\u544a\u3057\u3066\u3057\u307e\u3046\u3002\u7a0e\u52d9\u7dcf\u5c40\uff08DJP\uff09\u304c\u5f8c\u65e5\u76e3\u67fb\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8fc5\u901f\u306a\u6255\u3044\u623b\u3057\u3092\u554f\u984c\u306a\u3057\u306e\u8a3c\u660e\u3068\u307f\u306a\u3057\u3066\u3057\u307e\u3046\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u898f\u5236\u6761\u6587\u306b\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002Business Hub Asia\u306e\u7d4c\u9a13\u3067\u306f\u3001\u671f\u9650\u304c\u554f\u984c\u306b\u306a\u308b\u3053\u3068\u306f\u7a00\u3067\u3059\u3002\u671f\u9650\u304c\u5f79\u7acb\u3064\u306e\u306f\u3001Coretax\u306e\u30c7\u30fc\u30bf\u304c\u65e2\u306b\u7167\u5408\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3042\u308b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306eVAT\u7533\u544a\u66f8\u304c\u672a\u63d0\u51fa\u306e\u5834\u5408\u30011\u304b\u6708\u5206\u306e\u9084\u4ed8\u91d1\u304c\u672c\u683c\u7684\u306a\u76e3\u67fb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30ac\u30a4\u30c9\u306f\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u306eCFO\u304a\u3088\u3073\u8ca1\u52d9\u8cac\u4efb\u8005\u5411\u3051\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30ac\u30a4\u30c9\u3092\u8aad\u307f\u7d42\u3048\u308b\u9803\u306b\u306f\u3001\u3069\u306e\u9084\u4ed8\u624b\u7d9a\u304d\u304c\u81ea\u793e\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u3001Coretax\u304c\u3069\u306e\u3088\u3046\u306a\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u3001\u305d\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u5146\u5019\u304c\u9084\u4ed8\u3092\u7d1b\u4e89\u3078\u3068\u767a\u5c55\u3055\u305b\u308b\u304b\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PMK 28\/2026\u306b\u57fa\u3065\u304f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u9084\u4ed8\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u9084\u4ed8\u3068\u306f\u3001\u904e\u6255\u3044\u3055\u308c\u305f\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08PPh\uff09\u307e\u305f\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08PPN\uff09\u3092\u7d0d\u7a0e\u8005\u306b\u8fd4\u9084\u3059\u308b\u3053\u3068\u3067\u3059\u3002<a href=\"https:\/\/peraturan.bpk.go.id\/Details\/348562\/pmk-no-28-tahun-2026\" target=\"_blank\" rel=\"noopener\"> \u30da\u30e9\u30c8\u30a5\u30e9\u30f3 \u30e1\u30f3\u30c6\u30ea \u30af\u30a2\u30f3\u30ac\u30f3 (PMK) No. 28 \u30bf\u30d5\u30f3 2026<\/a>, \u8981\u4ef6\u3092\u6e80\u305f\u3059\u7d0d\u7a0e\u8005\u306f\u3001\u73fe\u5730\u76e3\u67fb\u306e\u524d\u306b\u66ab\u5b9a\u7684\u306a\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u898f\u5247\u306f2026\u5e745\u67081\u65e5\u306b\u767a\u52b9\u3057\u30012018\u5e74\u653f\u4ee4\u7b2c39\u53f7\u306b\u53d6\u3063\u3066\u4ee3\u308f\u3063\u305f\u3002\u305d\u306e\u6cd5\u7684\u6839\u62e0\u306f\u3001\u6539\u6b63\u5f8c\u306e1983\u5e74\u7a0e\u52d9\u624b\u7d9a\u6cd5\u7b2c6\u53f7\uff08UU KUP\uff09\u304a\u3088\u30731983\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c8\u53f7\uff08UU PPN\uff09\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>PMK 28\/2026\u306fPMK 39\/2018\u3068\u6bd4\u3079\u3066\u3069\u306e\u3088\u3046\u306a\u5909\u66f4\u70b9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4ea4\u63db\uff1a<\/strong> PMK 28\/2026\u306fPMK 39\/2018\u3092\u5ec3\u6b62\u3057\u305f\u305f\u3081\u3001\u305d\u308c\u4ee5\u524d\u306e\u6307\u5b9a\u306f\u65bd\u884c\u6642\u306b\u5931\u52b9\u3057\u305f\u3002.<\/li>\n\n\n\n<li><strong>\u65b9\u6cd5\uff1a<\/strong> \u5bfe\u8c61\u3068\u306a\u308b\u30c8\u30e9\u30c3\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u8acb\u306f\u884c\u653f\u8abf\u67fb\uff08\u7814\u7a76\uff09\u3092\u901a\u3058\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u30c7\u30fc\u30bf\uff1a<\/strong> \u8cc7\u683c\u8981\u4ef6\u306f\u3001Coretax\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u81ea\u52d5\u7167\u5408\u3068\u9023\u52d5\u3057\u3066\u3044\u307e\u3059\u3002.<\/li>\n\n\n\n<li><strong>\u76e3\u67fb\u6a29\uff1a<\/strong> DJP\u306f\u3001\u305d\u306e\u5f8c\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u3082\u76e3\u67fb\u3092\u884c\u3046\u6a29\u9650\u3092\u4fdd\u6301\u3059\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u3001\u306a\u305c\u6255\u3044\u623b\u3057\u8acb\u6c42\u304c\u6ede\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u898f\u5236\u6587\u66f8\u306b\u306f\u3001\u6255\u3044\u623b\u3057\u304c\u6ede\u308b\u7406\u7531\u304c\u307b\u3068\u3093\u3069\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u5b9f\u969b\u306b\u306f\u3001\u9045\u5ef6\u306e\u539f\u56e0\u306f\u6cd5\u5b9a\u671f\u9650\u3067\u306f\u306a\u304f\u3001\u30c7\u30fc\u30bf\u3084\u66f8\u985e\u306b\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u554f\u984c\u70b9\u3092\u3088\u304f\u5831\u544a\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed5\u5165\u5148\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u304b\u3001\u63d0\u51fa\u304c\u9045\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4ed5\u5165VAT\u3092\u7167\u5408\u3067\u304d\u307e\u305b\u3093\u3002.<\/li>\n\n\n\n<li>\u5e33\u7c3f\u3068\u4e00\u81f4\u3057\u306a\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08bukti potong\uff09\u3002.<\/li>\n\n\n\n<li>PMK 39\/2018\u304b\u3089\u79fb\u884c\u5f8c\u306e\u671f\u9650\u5207\u308c\u307e\u305f\u306f\u672a\u78ba\u8a8d\u30b9\u30c6\u30fc\u30bf\u30b9\u30d5\u30e9\u30b0\u3002.<\/li>\n\n\n\n<li>\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u3068\u306a\u308b\u8cc7\u6599\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u5bfe\u3059\u308b\u8a34\u8a1f\u304c\u63d0\u8d77\u3055\u308c\u3066\u3044\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306f\u3001\u3053\u306e\u6bb5\u968e\u3067\u8ca1\u52d9\u30c1\u30fc\u30e0\u3068\u3088\u304f\u9762\u8ac7\u3057\u307e\u3059\u3002\u6255\u3044\u623b\u3057\u306f\u6b63\u5f53\u306a\u3082\u306e\u3067\u3059\u304c\u3001\u8a3c\u62e0\u3068\u306a\u308b\u8a18\u9332\u304c\u8907\u6570\u306e\u7d44\u7e54\u3084\u30b7\u30b9\u30c6\u30e0\u306b\u5206\u6563\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u4f53\u7cfb\u7684\u306a\u4e8b\u524d\u5be9\u67fb\u3092\u884c\u3046\u3053\u3068\u3067\u3001DJP\u304c\u5b9f\u969b\u306b\u76ee\u306b\u3059\u308b\u524d\u306b\u3001DJP\u304c\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u628a\u63e1\u3067\u304d\u308b\u304b\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u91d1\u9084\u4ed8\u306e\u66ab\u5b9a\u7533\u8acb\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u66ab\u5b9a\u7684\u306a\u7a0e\u91d1\u9084\u4ed8\u8acb\u6c42\u306f\u3001\u884c\u653f\u8abf\u67fb\u306e\u5f8c\u3001\u672c\u683c\u7684\u306a\u7a0e\u52d9\u76e3\u67fb\uff08pemeriksaan\uff09\u306e\u524d\u306b\u8cc7\u91d1\u3092\u6255\u3044\u51fa\u3059\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u9084\u4ed8\u306f\u66ab\u5b9a\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\uff08DJP\uff09\u306f\u5f8c\u65e5\u76e3\u67fb\u3092\u884c\u3046\u6a29\u5229\u3092\u4fdd\u6301\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u5c40\u306f\u3001\u5dee\u7570\u304c\u91cd\u5927\u306a\u5834\u5408\u3001\u5229\u606f\u4ed8\u304d\u306e\u904e\u5c11\u7d0d\u4ed8\u67fb\u5b9a\uff08SKPKB\uff09\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>PMK 28\/2026\u306b\u57fa\u3065\u304f\u6c7a\u5b9a\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7a0e\u306e\u7a2e\u985e<\/strong><\/th><th><strong>\u8ffd\u8de1<\/strong><\/th><th><strong>SKPPKP\u306e\u7de0\u3081\u5207\u308a<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08PPN\uff09<\/td><td>\u3059\u3079\u3066\u306e\u65e9\u671f\u8fd4\u91d1\u624b\u7d9a\u304d<\/td><td>1\u30f6\u6708<\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08PPh\uff09<\/td><td>\u7279\u5b9a\u306e\u8981\u4ef6 (Persyaratan Tertentu)<\/td><td>1\u30f6\u6708<\/td><\/tr><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08PPh\uff09<\/td><td>\u6e96\u62e0\u7d0d\u7a0e\u8005 (Kriteria Tertentu)<\/td><td>3\u30f6\u6708<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178: PMK No. 28 Tahun 2026\u3001\u8ca1\u52d9\u7701 (SME \u306f\u8a18\u4e8b\u306e\u53c2\u7167\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044)\u3002 SKPPKP\u306f\u3001\u66ab\u5b9a\u7684\u306a\u7a0e\u91d1\u904e\u6255\u3044\u6c7a\u5b9a\u66f8\u3067\u3042\u308bSurat Ketetapan Pajak Lebih Bayar Pendahuluan\u306e\u7565\u3067\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8fc5\u901f\u306a\u9084\u4ed8\u306f\u3001\u7d0d\u7a0e\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u3044\u3048\u3002\u8fc5\u901f\u306a\u8fd4\u91d1\u306f\u76e3\u67fb\u514d\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002DJP\u306f\u305d\u306e\u5f8c\u306e\u671f\u9593\u3092\u76e3\u67fb\u3057\u3001\u8acb\u6c42\u304c\u59a5\u5f53\u3067\u306a\u3044\u5834\u5408\u306fSKPKB\u3092\u767a\u884c\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002CFO\u306f\u3001\u76e3\u67fb\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u3001\u53d7\u3051\u53d6\u3063\u305f\u8fd4\u91d1\u3092\u6761\u4ef6\u4ed8\u304d\u73fe\u91d1\u3068\u3057\u3066\u6271\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Coretax DJP\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u6255\u3044\u623b\u3057\u8acb\u6c42\u3092\u691c\u8a3c\u3059\u308b\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Coretax DJP\u306f\u3001DJP\u304c2025\u5e741\u6708\u304b\u3089\u5c0e\u5165\u3057\u305f\u56fd\u5bb6\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002PMK 28\/2026\u306b\u57fa\u3065\u304d\u3001\u7533\u8acb\u306f\u8907\u6570\u306e\u56fd\u5bb6\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3068\u96fb\u5b50\u7684\u306b\u7167\u5408\u3055\u308c\u308b\u305f\u3081\u3001\u3044\u305a\u308c\u304b\u306e\u60c5\u5831\u6e90\u3067\u4e0d\u4e00\u81f4\u304c\u3042\u308b\u3068\u3001\u7533\u8acb\u5168\u4f53\u304c\u4fdd\u7559\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8<\/strong><\/th><th><strong>Coretax\u304c\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3082\u306e<\/strong><\/th><\/tr><\/thead><tbody><tr><td>NTPN<\/td><td>\u7a0e\u91d1\u304c\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5dde\u6b73\u5165\u53d6\u5f15\u756a\u53f7<\/td><\/tr><tr><td>Bukti potong \/ pungut<\/td><td>\u53d6\u5f15\u76f8\u624b\u304b\u3089\u306e\u6e90\u6cc9\u5fb4\u53ce\u304a\u3088\u3073\u5fb4\u53ce\u4f1d\u7968<\/td><\/tr><tr><td>e\u30d5\u30a1\u30af\u30c8<\/td><td>\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u63d0\u51fa\u3057\u9867\u5ba2\u306b\u767a\u884c\u3059\u308bVAT\u8acb\u6c42\u66f8<\/td><\/tr><tr><td>PIB \/ PEB<\/td><td>\u7a0e\u95a2\u8f38\u5165\u7533\u544a\uff08PIB\uff09\u304a\u3088\u3073\u8f38\u51fa\u7533\u544a\uff08PEB\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Coretax\u3067\u30b9\u30c6\u30fc\u30bf\u30b9\u30d5\u30e9\u30b0\u3092\u518d\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ec3\u6b62\u3055\u308c\u305fPMK 39\/2018\u306b\u57fa\u3065\u3044\u3066\u4ed8\u4e0e\u3055\u308c\u305f\u6307\u5b9a\u306f\u3001PMK 28\/2026\u306e\u767a\u52b9\u6642\u306b\u7121\u52b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u3001\u8acb\u6c42\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001Wajib Pajak Kriteria Tertentu\u3084PKP Berisiko Rendah\u306a\u3069\u306e\u95a2\u9023\u3059\u308b\u30d5\u30e9\u30b0\u304c\u30dd\u30fc\u30bf\u30eb\u3067\u6709\u52b9\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Business Hub Asia\u306e\u30ec\u30d3\u30e5\u30fc\u3067\u3088\u304f\u898b\u3089\u308c\u308b\u554f\u984c\u70b9\u306e\u4e00\u3064\u306f\u3001\u5185\u90e8\u7684\u306b\u306f\u6709\u52b9\u306b\u898b\u3048\u308b\u30d5\u30e9\u30b0\u304cCoretax\u3067\u8a8d\u8b58\u3055\u308c\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u7533\u544a\u524d\u306b\u3053\u306e\u554f\u984c\u306b\u6c17\u4ed8\u3044\u3066\u304a\u3051\u3070\u3001\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u305f\u5f8c\u306b\u6c17\u3065\u304f\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PT PMA\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u9084\u4ed8\u306b\u306f\u3069\u306e\u8cc7\u683c\u53d6\u5f97\u30b3\u30fc\u30b9\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026\u3067\u306f\u30013\u3064\u306e\u5b9f\u7528\u7684\u306a\u30eb\u30fc\u30c8\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u57fa\u6e96\u5024\u306f\u3001\u8ca1\u52d9\u7701\u306e\u67a0\u7d44\u307f\u3001UU KUP\u7b2c17C\u6761\u304a\u3088\u3073\u7b2c17D\u6761\u3001UU PPN\u7b2c9\u6761(4c)\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u9069\u683c\u6027\u306f\u7d44\u7e54\u3054\u3068\u306b\u8a55\u4fa1\u3055\u308c\u308b\u305f\u3081\u3001\u5354\u8b70\u306b\u3088\u3063\u3066\u9069\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u8ffd\u8de1<\/strong><\/th><th><strong>\u6cd5\u7684\u6839\u62e0<\/strong><\/th><th><strong>\u4e3b\u8981\u57fa\u6e96<\/strong><\/th><\/tr><\/thead><tbody><tr><td>A\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u6cd5\u4eba<\/td><td>UU KUP \u7b2c17C\u6761<\/td><td>3\u5e74\u9023\u7d9a\u3067\u7121\u9650\u5b9a\u610f\u898b\uff08WTP\uff09\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u306e\u4ea4\u4ee3\u5236\u9650\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u904e\u53bb\u306e\u76e3\u67fb\u3067\u8abf\u6574\u3055\u308c\u305f\u4f1a\u8a08\u5e74\u5ea6\u6240\u5f97\u304c5%\u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u3002\u5e74\u6b21\u7533\u544a\u66f8\uff08SPT Tahunan\uff09\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u6708\u6b21\u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u304c3\u56de\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068\u3002\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6ede\u7d0d\u3084\u5206\u5272\u6255\u3044\u306e\u4e0d\u5c65\u884c\u304c\u306a\u3044\u3053\u3068\u3002<\/td><\/tr><tr><td>B\uff1a\u4f4e\u30ea\u30b9\u30af\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u8005\uff08PKP\uff09<\/td><td>UU PPN \u7b2c9\u6761(4c)<\/td><td>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240\uff08IDX\uff09\u4e0a\u5834\u4f01\u696d\u3001\u8a8d\u5b9a\u7d4c\u6e08\u4e8b\u696d\u8005\uff08AEO\uff09\u3001\u7a0e\u95a2\u4e3b\u8981\u30d1\u30fc\u30c8\u30ca\u30fc\uff08MITA\uff09\u307e\u305f\u306f\u56fd\u55b6\u4f01\u696d\uff08BUMN\uff09\u3068\u306e\u5408\u5f01\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u3002\u5c11\u306a\u304f\u3068\u308280%\u306e\u51fa\u8377\u304c\u8f38\u51fa\u3067\u3042\u308b\u304b\u3001VAT\u8acb\u6c42\u66f8\u30b3\u30fc\u30c902\u300103\u307e\u305f\u306f07\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3002\u904e\u53bb12\u304b\u6708\u9593\u3001VAT\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002\u4e88\u5099\u7684\u306a\u5211\u4e8b\u635c\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/td><\/tr><tr><td>C\uff1a\u5c0f\u898f\u6a21\u304a\u3088\u3073\u4e2d\u898f\u6a21\u306e\u95be\u5024<\/td><td>UU KUP \u7b2c17D\u6761<\/td><td>\u6cd5\u4eba\uff1a\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u3067\u3001\u63a7\u9664\u984d\u306f\u6700\u592710\u5104\u30eb\u30d4\u30a2\u3002VAT\uff1a\u7dcf\u58f2\u4e0a\u9ad8\u304c0\u30eb\u30d4\u30a2\u304b\u308942\u5104\u30eb\u30d4\u30a2\u306e\u9593\u3067\u3001\u63a7\u9664\u984d\u306f\u6700\u592710\u5104\u30eb\u30d4\u30a2\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u307b\u3068\u3093\u3069\u306e\u6d77\u5916\u6295\u8cc7\u4f1a\u793e\u306f\u3069\u306e\u30eb\u30fc\u30c8\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Business Hub Asia\u306e\u7d4c\u9a13\u3067\u306f\u3001\u5927\u898f\u6a21\u306a\u8f38\u51fa\u4f01\u696d\u306f\u30c8\u30e9\u30c3\u30afB\u306b\u8a72\u5f53\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u76e3\u67fb\u5c65\u6b74\u306b\u554f\u984c\u306e\u306a\u3044\u5b9f\u7e3e\u306e\u3042\u308bPT PMA\u306f\u30c8\u30e9\u30c3\u30afA\u3092\u9078\u629e\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u30c8\u30e9\u30c3\u30afC\u306f\u5c0f\u898f\u6a21\u306a\u5b50\u4f1a\u793e\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u4e0a\u5834\u89aa\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6cd5\u4eba\u304c\u81ea\u52d5\u7684\u306b\u9069\u683c\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u9084\u4ed8\u8acb\u6c42\u304c\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3088\u308a\u3082\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u306e\u306f\u306a\u305c\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u9084\u4ed8\u8acb\u6c42\u306f\u3001\u904e\u6255\u3044\u6240\u5f97\u7a0e\u304c\u95a2\u9023\u4f1a\u793e\u9593\u4fa1\u683c\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u751f\u3058\u3055\u305b\u308b\u3002UU PPh\u7b2c18\u6761\uff081983\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u3001\u6539\u6b63\u5f8c\uff09\u306f\u3001DJP\u304c\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u53d6\u5f15\u4fa1\u683c\u3092\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u6bd4\u8f03\u3057\u3066\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002VAT\u9084\u4ed8\u306f\u3001\u4e3b\u306b\u8acb\u6c42\u66f8\u306e\u7167\u5408\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306e\u95a2\u9023\u30ac\u30a4\u30c9 <a href=\"https:\/\/businesshubasia.com\/ja\/blog\/transfer-pricing-documentation-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316<\/a> \u3053\u308c\u3089\u306e\u4e3b\u5f35\u3092\u88cf\u4ed8\u3051\u308b\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3068\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4eba\u70ba\u7684\u306a\u904e\u6255\u3044\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u96fb\u5b50\u5be9\u67fb\u3067\u306f\u3001\u4eba\u70ba\u7684\u306a\u904e\u6255\u3044\uff08Lebih bayar semu\uff09\u306f\u9664\u5916\u3055\u308c\u307e\u3059\u3002\u5178\u578b\u7684\u306a\u539f\u56e0\u3068\u3057\u3066\u306f\u3001\u8a08\u7b97\u4e0a\u306e\u4e38\u3081\u8aa4\u5dee\u3001\u672a\u78ba\u8a8d\u306e\u4ed5\u5165\u5148\u7a0e\u984d\u63a7\u9664\u3001\u653f\u5e9c\u8ca0\u62c5\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff08DTP\uff09\u306e\u8aa4\u9069\u7528\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306b\u57fa\u3065\u304f\u8acb\u6c42\u306f\u524a\u9664\u307e\u305f\u306f\u7570\u8b70\u7533\u3057\u7acb\u3066\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u91d1\u8fd4\u9084\u306e\u5b9f\u969b\u306e\u4e8b\u4f8b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7d50\u679c\u3092\u793a\u3057\u3066\u3044\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u8868\u3055\u308c\u305f3\u3064\u306e\u4e8b\u4f8b\u306f\u3001\u7d50\u679c\u304c\u3069\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u304b\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u4ee5\u4e0b\u306e\u6570\u5024\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3001\u5831\u9053\u8a18\u4e8b\u3001\u88c1\u5224\u8a18\u9332\u304b\u3089\u5f15\u7528\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u3042\u304f\u307e\u3067\u3082\u4f8b\u793a\u306e\u305f\u3081\u306b\u8981\u7d04\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b1\u30fc\u30b9 1: PT \u30f4\u30a1\u30fc\u30ec \u30a4\u30f3\u30c9\u30cd\u30b7\u30a2 Tbk\u3001\u4fdd\u6709\u3057\u3066\u3044\u305f\u8f38\u51fa\u4e3b\u5c0e\u578b\u306e\u6255\u3044\u623b\u3057<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a3c\u5238\u53d6\u5f15\u6240\uff08IDX\uff09\u4e0a\u5834\u30cb\u30c3\u30b1\u30eb\u751f\u7523\u4f1a\u793e\u3067\u3042\u308bPT Vale Indonesia Tbk\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u3088\u308b\u3068\u30012021\u5e74\u306b1\u51041699\u4e075000\u7c73\u30c9\u30eb\u30012024\u5e749\u670830\u65e5\u307e\u3067\u306e9\u30f6\u6708\u9593\u306b1\u51044000\u4e07\u7c73\u30c9\u30eb\u306e\u7a0e\u91d1\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u5831\u544a\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u660e\u7d30\u66f8\u3067\u306f\u9084\u4ed8\u91d1\u304c\u7a0e\u7a2e\u5225\u3054\u3068\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001VAT\u3068\u306e\u95a2\u9023\u6027\u306f\u5206\u6790\u7684\u306a\u8aad\u307f\u7269\u3068\u306a\u308a\u307e\u3059\u3002\u30bc\u30ed\u7a0e\u7387\u306e\u58f2\u4e0a\u304c\u3042\u308b\u8f38\u51fa\u696d\u8005\u306f\u3001\u901a\u5e38\u3001\u7d99\u7d9a\u7684\u306a\u4ed5\u5165VAT\u63a7\u9664\u3092\u7a4d\u307f\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002Business Hub Asia\u306e\u898b\u89e3\u3067\u306f\u3001\u8f38\u51fa\u306b\u95a2\u3059\u308b\u6587\u66f8\u5316\u3068\u6b63\u78ba\u306a\u5831\u544a\u306b\u3088\u3063\u3066\u3001\u3053\u3046\u3057\u305f\u9084\u4ed8\u306f\u7e70\u308a\u8fd4\u3057\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e8b\u4f8b2\uff1aPT\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u88fd\u9020\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u793e\u3001\u8fd4\u91d1\u8acb\u6c42\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u7d1b\u4e89\u306b\u767a\u5c55<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u304c\u904e\u534a\u6570\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308bPT\u30c8\u30e8\u30bf\u30fb\u30e2\u30fc\u30bf\u30fc\u30fb\u30de\u30cb\u30e5\u30d5\u30a1\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u30fb\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\uff08TMMIN\uff09\u306f\u30012005\u5e74\u30012007\u5e74\u30012008\u5e74\u306e\u8ab2\u7a0e\u5e74\u5ea6\u3092\u3081\u3050\u308a\u3001DJP\u3068\u9577\u671f\u306b\u308f\u305f\u308b\u4fc2\u4e89\u306b\u7a81\u5165\u3057\u305f\u3002\u5831\u9053\u306b\u3088\u308b\u3068\u3001\u4fc2\u4e89\u4e2d\u306e\u7a0e\u91d1\u306f\u6700\u59271\u51462200\u5104\u30eb\u30d4\u30a2\u306b\u4e0a\u308a\u3001TMMIN\u304c\u52dd\u8a34\u3059\u308c\u30704000\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0a\u306e\u9084\u4ed8\u91d1\u304c\u898b\u8fbc\u307e\u308c\u308b\u3068\u3044\u3046\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DJP\u306f\u3001UU PPh\u7b2c18\u6761\u306b\u57fa\u3065\u304d\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u652f\u6255\u3044\u3068\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u4fa1\u683c\u8a2d\u5b9a\u306b\u7570\u8b70\u3092\u7533\u3057\u7acb\u3066\u305f\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6700\u9ad8\u88c1\u5224\u6240\u306e\u8a18\u9332\u306b\u3088\u308b\u3068\u3001TMMIN\u306b\u3088\u308b2008\u5e74\u306e\u6848\u4ef6\u306b\u95a2\u3059\u308b\u518d\u5be9\u67fb\u8acb\u6c42\u306f\u5374\u4e0b\u3055\u308c\u305f\u3002\u56fd\u5883\u3092\u8d8a\u3048\u305f\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u4f34\u3046\u5927\u898f\u6a21\u306a\u8acb\u6c42\u306f\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u79fb\u8ee2\u4fa1\u683c\u7d1b\u4e89\u3092\u62db\u304f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e8b\u4f8b3\uff1aPT Wahana Auto Ekamarga\u3001\u6255\u3044\u623b\u3057\u304c\u5211\u4e8b\u8cac\u4efb\u306b\u767a\u5c55\u3057\u305f\u5834\u5408<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u7d1a\u8eca\u30d6\u30e9\u30f3\u30c9\u306e\u6b63\u898f\u30c7\u30a3\u30fc\u30e9\u30fc\u3067\u3042\u308bPT Wahana Auto Ekamarga\uff08WAE\uff09\u306f\u30012015\u5e74\u306b45\u51049000\u4e07\u30eb\u30d4\u30a2\u30012016\u5e74\u306b\u7d0427\u51048000\u4e07\u30eb\u30d4\u30a2\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u904e\u6255\u3044\u67fb\u5b9a\uff08SKPLB\uff09\u3092\u53d7\u3051\u305f\u3002\u6c5a\u8077\u64b2\u6ec5\u59d4\u54e1\u4f1a\uff08KPK\uff09\u306f\u3001\u5b9f\u969b\u306b\u306f\u904e\u5c11\u7d0d\u4ed8\u3067\u3042\u3063\u305f\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u793e\u306e\u53d6\u7de0\u5f79\u306f\u3001\u9084\u4ed8\u3092\u627f\u8a8d\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u7a0e\u52d9\u7f72\u9577\u30683\u4eba\u306e\u5be9\u67fb\u5b98\u306b13\u4e071200\u7c73\u30c9\u30eb\uff08\u7d0418\u5104\u30eb\u30d4\u30a2\uff09\u306e\u8cc4\u8cc2\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u6709\u7f6a\u5224\u6c7a\u3092\u53d7\u3051\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KPK\uff08\u6c5a\u8077\u64b2\u6ec5\u59d4\u54e1\u4f1a\uff09\u304c\u63d0\u8d77\u3057\u305f\u8a34\u8a1f\u306b\u304a\u3044\u3066\u3001\u59d4\u54e1\u9577\u306f\u61f2\u5f793\u5e74\u3001\u4e8b\u52d9\u5c40\u9577\u306f\u61f2\u5f796\u5e74\u534a\u306e\u5224\u6c7a\u3092\u53d7\u3051\u305f\u3002\u4e0d\u6b63\u884c\u70ba\u306b\u3088\u308a\u3001\u6255\u3044\u623b\u3057\u306f\u5211\u4e8b\u4e8b\u4ef6\u3078\u3068\u767a\u5c55\u3057\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5177\u4f53\u4f8b\uff1a1\u304b\u6708\u5206\u306e\u8fd4\u91d1\u306b4\u304b\u6708\u304b\u304b\u3063\u305f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u793a\u30b7\u30ca\u30ea\u30aa\uff08\u8907\u6570\u306e\u4e8b\u4f8b\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u3001\u5b9f\u969b\u306e\u9867\u5ba2\u6848\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff09\uff1a\u30b8\u30e3\u30ab\u30eb\u30bf\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u8f38\u51fa\u696d\u8005\u304c\u3001\u4f4e\u30ea\u30b9\u30af\u306eVAT\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u305f\u3002Coretax\u306f\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u305f\u305f\u3081\u30012\u4ef6\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u8acb\u6c42\u66f8\u3092\u4e0d\u4e00\u81f4\u3068\u3057\u3066\u691c\u51fa\u3057\u307e\u3057\u305f\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u90e8\u9577\u306f\u4e21\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u9023\u7d61\u3092\u53d6\u308a\u3001\u63d0\u51fa\u66f8\u985e\u3092\u4fee\u6b63\u3057\u3066\u518d\u63d0\u51fa\u3057\u305f\u3002\u9045\u5ef6\u306e\u539f\u56e0\u306f\u6cd5\u5b9a\u671f\u9650\u3067\u306f\u306a\u304f\u3001\u30c7\u30fc\u30bf\u3060\u3063\u305f\u3002\u63d0\u51fa\u524d\u306b\u53d6\u5f15\u76f8\u624b\u3068\u306e\u7167\u5408\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u8acb\u6c42\u306f\u5f53\u521d\u306e\u4e88\u5b9a\u901a\u308a\u306b\u51e6\u7406\u3067\u304d\u305f\u306f\u305a\u3060\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7d50\u679c<\/strong><\/th><th><strong>\u6cd5\u7684\u6c7a\u5b9a\u8981\u56e0<\/strong><\/th><th><strong>\u4e3b\u306a\u5371\u967a\u56e0\u5b50<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u8ce0\u511f\u91d1\u306e\u56de\u53ce\u306b\u6210\u529f<\/td><td>\u5f62\u5f0f\u7684\u304a\u3088\u3073\u5b9f\u8cea\u7684\u306a\u7acb\u8a3c\uff1bUU PPN\u7b2c9\u6761(4b)\u306b\u57fa\u3065\u304f\u8f38\u51fa\u30bc\u30ed\u7a0e\u7387\uff1bPIB\/PEB\u3068NTPN\u306e\u7167\u5408<\/td><td>\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u305f\u66f8\u985e\u3001\u4e0a\u6d41\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u672a\u63d0\u51fa<\/td><\/tr><tr><td>\u76e3\u67fb\u7d1b\u4e89<\/td><td>UU PPh\u7b2c18\u6761\u306b\u57fa\u3065\u304f\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u306e\u4fa1\u683c\u8a2d\u5b9a\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u304a\u3088\u3073\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u8abf\u6574<\/td><td>\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u6587\u66f8\u5316\u306a\u3057\u3002\u4e8b\u524d\u4fa1\u683c\u6c7a\u5b9a\u5408\u610f\uff08APA\uff09\u306a\u3057\u3002<\/td><\/tr><tr><td>\u62d2\u5426\u307e\u305f\u306f\u8a34\u8ffd<\/td><td>\u4e0d\u9069\u683c\u306a\u904e\u6255\u3044\u91d1\u3001\u6c5a\u8077\u9632\u6b62\u6cd5\u304a\u3088\u3073UU KUP\u306e\u5211\u4e8b\u898f\u5b9a\u306b\u57fa\u3065\u304f\u5be9\u67fb\u5b98\u3068\u306e\u5171\u8b00<\/td><td>\u4e0d\u6b63\u306a\u4fe1\u7528\u4f9b\u4e0e\u3001\u76e3\u67fb\u64cd\u4f5c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u9084\u4ed8\u624b\u7d9a\u304d\u306b\u95a2\u4e0e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-consultant-indonesia\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<\/a> \u7533\u8acb\u524d\u306b\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u6700\u3082\u6709\u52b9\u3067\u3042\u308a\u3001\u5374\u4e0b\u3055\u308c\u305f\u5f8c\u306b\u884c\u3046\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9069\u683c\u6027\u3001CoreTax\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u306e\u30ea\u30b9\u30af\u306f\u76f8\u4e92\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5358\u4e00\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u57fa\u3065\u3044\u3066\u884c\u52d5\u3059\u308b\u3068\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5404\u4e8b\u696d\u4f53\u56fa\u6709\u306e\u4e8b\u5b9f\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8cc7\u683c\u3092\u6709\u3059\u308b\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30b3\u30fc\u30b9\u3092\u9078\u629e\u3059\u308b\u524d\u306b\u3001\u73fe\u5728\u306e\u57fa\u6e96\u306b\u7167\u3089\u3057\u3066\u9069\u683c\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u4f01\u696d\u3078\u306e\u6255\u3044\u623b\u3057\u3092\u884c\u3046\u524d\u306b\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3078\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3092\u691c\u8a3c\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u76e3\u67fb\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u3001\u56de\u7b54\u3068\u7570\u8b70\u7533\u3057\u7acb\u3066\u3092\u6e96\u5099\u3059\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\u306f\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u306b\u5bfe\u3057\u3001\u9084\u4ed8\u6e96\u5099\u72b6\u6cc1\u306e\u78ba\u8a8d\u3001Coretax\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u30c1\u30a7\u30c3\u30af\u3001\u76e3\u67fb\u5bfe\u5fdc\u6e96\u5099\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u5404\u6848\u4ef6\u306f\u4f01\u696d\u306e\u7d44\u7e54\u69cb\u9020\u306b\u5408\u308f\u305b\u3066\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3055\u308c\u308b\u305f\u3081\u3001\u753b\u4e00\u7684\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u306f\u306a\u304f\u3001\u307e\u305a\u306f\u304a\u5ba2\u69d8\u306e\u72b6\u6cc1\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3059\u3002.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u8fd4\u9084\u8acb\u6c42\u3092\u4fdd\u8b77\u3059\u308bCFO\u30ea\u30b9\u30af\u7ba1\u7406\u7b56\u306f\u3069\u308c\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u81ea\u52d5\u30c8\u30ea\u30ac\u30fc\u306f3\u3064\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3001\u6709\u52b9\u306a\u8a55\u4fa1\u5206\u5272\u6255\u3044\u306e\u4e0d\u5c65\u884c\u3001\u5e74\u6b21SPT\u306e\u63d0\u51fa\u9045\u5ef6\u3001\u307e\u305f\u306f\u4e88\u5099\u7684\u306a\u5211\u4e8b\u635c\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u30c8\u30ea\u30ac\u30fc\u306b\u57fa\u3065\u3044\u3066\u7ba1\u7406\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb<\/strong><\/th><th><strong>\u306a\u305c\u305d\u308c\u304c\u91cd\u8981\u306a\u306e\u304b<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Coretax\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3092\u78ba\u8a8d\u3059\u308b<\/td><td>Kriteria Tertentu \u307e\u305f\u306f PKP Berisiko Rendah \u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u30a2\u30af\u30c6\u30a3\u30d6\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/td><\/tr><tr><td>\u53d6\u5f15\u76f8\u624b\u306e\u4e8b\u524d\u691c\u8a3c<\/td><td>\u4f9b\u7d66\u696d\u8005\u306fVAT\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308a\u8acb\u6c42\u304c\u9045\u308c\u308b\u3002<\/td><\/tr><tr><td>\u76e3\u67fb\u5bfe\u7b56\u3092\u7dad\u6301\u3059\u308b<\/td><td>\u6cd5\u4eba\u6255\u3044\u623b\u3057\u3092\u8acb\u6c42\u3059\u308b\u524d\u306b\u3001\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3068\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u3092\u6700\u65b0\u306e\u72b6\u614b\u306b\u4fdd\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><tr><td>\u7a0e\u91d1\u50b5\u52d9\u3092\u89e3\u6c7a\u3059\u308b<\/td><td>\u6ede\u7d0d\u91d1\u3068\u5206\u5272\u6255\u3044\u3092\u6e05\u7b97\u3057\u3066\u3001\u8fc5\u901f\u306a\u8cc7\u683c\u3092\u7dad\u6301\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6255\u3044\u623b\u3057\u6e96\u5099\u306f\u4e00\u5ea6\u304d\u308a\u306e\u4f5c\u696d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/accounting-service-indonesia\/\">\u6708\u6b21\u7c3f\u8a18<\/a>, \u3001e-Faktur\u306e\u7167\u5408\u3068 <a href=\"https:\/\/businesshubasia.com\/ja\/services\/tax-reporting-service-indonesia\/\">\u671f\u9650\u5185\u306e\u63d0\u51fa<\/a> Coretax\u306e\u30c7\u30fc\u30bf\u3092\u30af\u30ea\u30fc\u30f3\u306b\u4fdd\u3064\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u904e\u6255\u3044\u7a0e\u91d1\u3092\u81ea\u4fe1\u3092\u6301\u3063\u3066\u904b\u8ee2\u8cc7\u91d1\u306b\u5909\u3048\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026\u306f\u3001\u5916\u56fd\u4f01\u696d\u304c\u3088\u308a\u8fc5\u901f\u304b\u3064\u5186\u6ed1\u306b\u8cc7\u91d1\u3092\u56de\u53ce\u3067\u304d\u308b\u65b9\u6cd5\u3092\u63d0\u4f9b\u3057\u3001\u5bfe\u8c61\u3068\u306a\u308bVAT\u304a\u3088\u3073\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u671f\u9593\u3092\u6700\u77ed1\u30f6\u6708\u306b\u77ed\u7e2e\u3057\u307e\u3059\u3002\u3053\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u306e\u306f\u3001Coretax\u3068\u76f4\u63a5\u7167\u5408\u3067\u304d\u308b\u8a18\u9332\u3092\u6301\u3064\u8ca1\u52d9\u30c1\u30fc\u30e0\u3067\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e9\u671f\u306b\u6e96\u5099\u3092\u6574\u3048\u305f\u4f01\u696d\u306f\u3001\u4e0d\u5fc5\u8981\u306a\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u62db\u304f\u3053\u3068\u306a\u304f\u6d41\u52d5\u6027\u3092\u56de\u5fa9\u3067\u304d\u307e\u3059\u3002Business Hub Asia\u306f\u3001\u8ca1\u52d9\u8cac\u4efb\u8005\u304c\u8cc7\u683c\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3001\u30c7\u30fc\u30bf\u3092\u6574\u5408\u3055\u305b\u3001\u9632\u5fa1\u7b56\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3067\u3001\u6255\u3044\u623b\u3057\u91d1\u304c\u78ba\u5b9f\u306b\u652f\u6255\u308f\u308c\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3042\u3001\u59cb\u3081\u307e\u3057\u3087\u3046\uff01\u8cb4\u793e\u306e\u7d44\u7e54\u69cb\u9020\u306b\u5408\u308f\u305b\u305f\u7a0e\u91d1\u9084\u4ed8\u6e96\u5099\u72b6\u6cc1\u30ec\u30d3\u30e5\u30fc\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u30e1\u30c3\u30bb\u30fc\u30b8\u3092\u304a\u9001\u308a\u304f\u3060\u3055\u3044\u3002.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A finance director at a PT PMA (Penanaman Modal Asing, a foreign investment limited liability company) opens the quarterly close and finds the same VAT overpayment on the balance sheet. The claim is valid. The cash is still stuck. Jakarta tax consultants hear this almost monthly. Indonesia tax restitution under PMK 28\/2026, the Ministry of Finance regulation effective May 1, 2026, offers a faster way out. Qualifying companies receive a preliminary refund after administrative research, not a full audit. The decision letter (SKPPKP) arrives in one month for VAT, and one to three for corporate tax. The mistakes repeat. Companies assume PMK 39\/2018 status carried over. They file before supplier [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,1],"tags":[],"country":[9],"service-category":[49],"class_list":["post-11024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","category-uncategorized","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/comments?post=11024"}],"version-history":[{"count":3,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11024\/revisions"}],"predecessor-version":[{"id":11039,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11024\/revisions\/11039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/11030"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=11024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=11024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=11024"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=11024"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=11024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}