{"id":11031,"date":"2026-10-14T14:51:10","date_gmt":"2026-10-14T07:51:10","guid":{"rendered":"https:\/\/businesshubasia.com\/"},"modified":"2026-10-16T14:52:25","modified_gmt":"2026-10-16T07:52:25","slug":"golden-taxpayer-indonesia-guide","status":"publish","type":"post","link":"https:\/\/businesshubasia.com\/ja\/golden-taxpayer-indonesia-guide\/","title":{"rendered":"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\uff1a\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306e\u305f\u3081\u306e\u8fc5\u901f\u306a\u7a0e\u91d1\u9084\u4ed8\u30ac\u30a4\u30c9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u591a\u984d\u306eVAT\u904e\u6255\u3044\u91d1\u306e\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6570\u304b\u6708\u5f8c\u306b\u671f\u5f85\u3057\u3066\u3044\u305f\u9084\u4ed8\u91d1\u3067\u306f\u306a\u304f\u76e3\u67fb\u901a\u77e5\u304c\u5c4a\u3044\u305f\u3089\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u30ac\u30a4\u30c9\u3067\u306f\u3001PT PMA\u4f01\u696d\u306e\u7d4c\u55b6\u5e79\u90e8\u304c\u3001\u305d\u306e\u3088\u3046\u306a\u9ad8\u984d\u306a\u640d\u5931\u3092\u5b8c\u5168\u306b\u56de\u907f\u3059\u308b\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u6e96\u5099\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3001\u53ce\u76ca\u3092\u5b88\u308b\u305f\u3081\u306b\u3001\u305c\u3072\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\uff08BHA\uff09\u306f\u3001PT PMA\u4f01\u696d\u3068\u306e\u5354\u696d\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u304c\u7e70\u308a\u8fd4\u3057\u72af\u30593\u3064\u306e\u9593\u9055\u3044\u3092\u76ee\u306e\u5f53\u305f\u308a\u306b\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u305d\u308c\u306f\u3001\u6642\u4ee3\u9045\u308c\u306e\u6cd5\u4ee4\u306b\u983c\u3063\u305f\u308a\u3001\u4fee\u6b63\u3055\u308c\u305f\u76e3\u67fb\u610f\u898b\u3092\u53d7\u3051\u5165\u308c\u305f\u308a\u3001\u305d\u306e\u5f8c\u306e\u5be9\u67fb\u304b\u3089\u514d\u308c\u308b\u3068\u601d\u3044\u8fbc\u3093\u3060\u308a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u65e9\u671f\u306b\u89e3\u6c7a\u3059\u308b\u3053\u3068\u3067\u3001\u7533\u8acb\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u3001\u6b63\u5f0f\u306b\u306f <em>Wajib Pajak Kriteria Tertentu<\/em>, \u3053\u308c\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u5168\u3066\u3092\u5909\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u7d0d\u7a0e\u8005\u306f\u3001\u9762\u5012\u306a\u672c\u683c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u4ee3\u308f\u308a\u306b\u3001\u7c21\u5358\u306a\u66f8\u985e\u5be9\u67fb\u306e\u5f8c\u3001\u66ab\u5b9a\u7684\u306a\u7a0e\u91d1\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026\u306e\u4e0b\u3067\u306f\u3001\u6c7a\u5b9a\u307e\u3067\u306e\u671f\u9593\u304c\u975e\u5e38\u306b\u77ed\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u9084\u4ed8\u6c7a\u5b9a\u306f1\u30f6\u6708\u4ee5\u5185\u306b\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u306f\u308f\u305a\u304b3\u30f6\u6708\u3067\u901a\u77e5\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8fc5\u901f\u306a\u624b\u7d9a\u304d\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u5168\u571f\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5916\u8cc7\u7cfb\u4f01\u696d\u306f\u3001\u5373\u5ea7\u306b\u8cc7\u91d1\u7e70\u308a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u878d\u696d\u754c\u306e\u30ea\u30fc\u30c0\u30fc\u306b\u3068\u3063\u3066\u6700\u5927\u306e\u8ab2\u984c\u306f\u3001\u898f\u5236\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3060\u30022018\u5e74\u306e\u65e7\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u767a\u4ee4\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u653f\u4ee4\u306f\u30012026\u5e745\u67081\u65e5\u306b\u5931\u52b9\u3057\u305f\u3002\u518d\u7533\u8acb\u306e\u53d7\u4ed8\u671f\u9593\u306f2026\u5e746\u670810\u65e5\u306b\u7d42\u4e86\u3059\u308b\u305f\u3081\u3001\u6b21\u306e\u91cd\u8981\u306a\u671f\u9650\u306f2027\u5e741\u670810\u65e5\u3068\u306a\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u306b\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6226\u7565\u3092\u4e8b\u524d\u306b\u7dbf\u5bc6\u306b\u7df4\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u3059\u3050\u306b\u8cc7\u683c\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u6b21\u306e\u7533\u8acb\u671f\u9593\u304c\u59cb\u307e\u308b\u524d\u306bPT PMA\uff08\u60a3\u8005\u5065\u5eb7\u7ba1\u7406\u30d7\u30ed\u30b0\u30e9\u30e0\uff09\u306e\u6e96\u5099\u304c\u4e07\u5168\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306f\u3001\u7a0e\u52d9\u7dcf\u5c40\uff08DGT\uff09\u304cPMK 28\/2026\u306b\u57fa\u3065\u3044\u3066\u4ed8\u4e0e\u3059\u308b\u300cWajib Pajak Kriteria Tertentu\u300d\u306e\u5e02\u5834\u540d\u3067\u3059\u3002\u3053\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u3088\u308a\u3001\u672c\u683c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u306a\u304f\u3001\u66f8\u985e\u5be9\u67fb\u5f8c\u306b\u904e\u6255\u3044\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u307e\u305f\u306f\u6240\u5f97\u7a0e\u306e\u66ab\u5b9a\u7684\u306a\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u898f\u5247\u81ea\u4f53\u306b\u306f\u767b\u5834\u3057\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u30013 \u3064\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u3046\u3061\u306e\u6700\u521d\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u7565\u79f0\u3067\u3059\u3002 <a href=\"https:\/\/jdih.kemenkeu.go.id\/dok\/pmk-28-tahun-2026\/summary\" target=\"_blank\" rel=\"noopener\">PMK 28\/2026\u306e\u7b2c2\u6761<\/a>\uff1aWP Kriteria Tertentu\u3001Wajib Pajak Persyaratan Tertentu\u3001\u304a\u3088\u3073\u4f4e\u30ea\u30b9\u30af\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8d77\u696d\u5bb6\uff08PKP Berisiko Rendah\uff09\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u5927\u81e3\u306f2026\u5e744\u670829\u65e5\u306b\u3053\u306e\u898f\u5247\u3092\u767a\u5e03\u3057\u305f\u3002\u540c\u7701\u306e\u6cd5\u4ee4\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u898f\u5247\u306f\u8ca1\u52d9\u5927\u81e3\u898f\u5247\u7b2c39\/PMK.03\/2018\u53f7\u304a\u3088\u3073\u305d\u306e3\u3064\u306e\u6539\u6b63\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30ab\u30c6\u30b4\u30ea<\/strong><\/th><th><strong>\u5bfe\u8c61\u8005<\/strong><\/th><th><strong>\u610f\u601d\u6c7a\u5b9a\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/th><th><strong>\u904e\u6255\u3044\u9650\u5ea6\u984d<\/strong><\/th><th><strong>DGT\u306e\u547d\u4ee4\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/strong><\/th><\/tr><\/thead><tbody><tr><td>WP \u30af\u30ea\u30c6\u30ea\u30a2 \u30c6\u30eb\u30c6\u30f3\u30c8\u30a5 (\u9ec4\u91d1\u7d0d\u7a0e\u8005)<\/td><td>\u9577\u5e74\u306b\u308f\u305f\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u9075\u5b88\u3057\u3066\u304d\u305f\u7d0d\u7a0e\u8005<\/td><td>VAT\uff1a1\u30f6\u6708\u3002PPh\uff1a3\u30f6\u6708\uff08\u7b2c7\u6761(2)\uff09<\/td><td>\u7b2c3\u6761\u306b\u306f\u8a18\u8f09\u306a\u3057<\/td><td>\u306f\u3044\uff08\u7b2c4\u6761\uff09<\/td><\/tr><tr><td>WP Persyaratan Tertentu<\/td><td>\u4e00\u5b9a\u306e\u5236\u9650\u5185\u306e\u5c0f\u898f\u6a21\u6cd5\u4eba\u7d0d\u7a0e\u8005<\/td><td>\u6cd5\u4ebaPPh\u304a\u3088\u3073VAT\u306b\u3064\u3044\u3066\u306f1\u30f6\u6708\uff08\u7b2c11\u6761(2)\uff09<\/td><td>\u6cd5\u4eba\uff1a\u58f2\u4e0a\u9ad810\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u3001\u304b\u3064500\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\uff08\u7b2c9\u6761(2)\uff09<\/td><td>\u3044\u3044\u3048\u3001\u8fd4\u9001\u6642\u306b\u8981\u6c42\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u7b2c10\u6761\uff09<\/td><\/tr><tr><td>PKP Berisiko Rendah<\/td><td>\u4e0a\u5834\u4f01\u696d\u3084\u56fd\u6709\u4f01\u696d\u306a\u3069\u306e\u4e0a\u5834VAT\u4e8b\u696d\u8005<\/td><td>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff1a1\u30f6\u6708\uff08\u7b2c17\u6761\u7b2c2\u9805\uff09<\/td><td>\u8a18\u8f09\u306a\u3057<\/td><td>\u306f\u3044\uff08\u7b2c14\u6761\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PT PMA\u306b\u3068\u3063\u3066\u7a0e\u91d1\u9084\u4ed8\u304c\u305d\u308c\u307b\u3069\u91cd\u8981\u306a\u7406\u7531\u3068\u306f\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u6255\u3044\u7a0e\u91d1\u306f\u56fd\u5eab\u306b\u7559\u307e\u308b\u4e00\u65b9\u3001\u4f01\u696d\u306f\u7d66\u4e0e\u3001\u8f38\u5165\u3001\u4e8b\u696d\u62e1\u5927\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8cc4\u3044\u7d9a\u3051\u3066\u3044\u308b\u3002\u305d\u306e\u898f\u6a21\u306f\u76f8\u5f53\u306a\u3082\u306e\u3060\u3002\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7d4c\u6e08\u7d19\u30b3\u30f3\u30bf\u30f3\u304c\u5831\u3058\u305f\u8ca1\u52d9\u7701\u306e\u30c7\u30fc\u30bf\u306b\u3088\u308b\u3068\u30012025\u5e7411\u6708\u307e\u3067\u306e\u9084\u4ed8\u984d\u306f351\u5146500\u5104\u30eb\u30d4\u30a2\u3067\u3001\u524d\u5e74\u6bd435\u51465100\u5104\u30eb\u30d4\u30a2\u5897\u52a0\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u7dcf\u984d\u306e\u3046\u3061\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u7d04701\u51463,000\u5104\u30eb\u30d4\u30a2\u3001\u3064\u307e\u308a247\u51461,600\u5104\u30eb\u30d4\u30a2\u3092\u5360\u3081\u3066\u3044\u305f\u3002\u540c\u5831\u544a\u66f8\u306f\u3001\u540c\u7701\u304c\u9084\u4ed8\u3092\u6cd5\u5f8b\u3067\u4fdd\u969c\u3055\u308c\u305f\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u3068\u3057\u3066\u6271\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u30d1\u30bf\u30fc\u30f3\u306f\u3001\u58f2\u4e0a\u958b\u59cb\u524d\u306b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u7a4d\u307f\u7acb\u3066\u308b\u4f01\u696d\u306b\u5f53\u3066\u306f\u307e\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u8cc7\u7cfb\u4f01\u696d\u304c\u62b1\u3048\u308b\u4e00\u822c\u7684\u306a\u554f\u984c\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u5efa\u8a2d\u6bb5\u968e\u3084\u53ce\u76ca\u767a\u751f\u524d\u306e\u6bb5\u968e\u3067\u767a\u751f\u3057\u3001\u904b\u8ee2\u8cc7\u91d1\u3092\u6ede\u7559\u3055\u305b\u308b\u3002.<\/li>\n\n\n\n<li>\u901a\u5e38\u306e\u9084\u4ed8\u8acb\u6c42\u3067\u3042\u3063\u3066\u3082\u30011983\u5e74\u6cd5\u5f8b\u7b2c6\u53f7\uff08UU KUP\uff09\u7b2c17B\u6761\u306b\u57fa\u3065\u304d\u3001\u672c\u683c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u76e3\u67fb\u306b\u95a2\u3059\u308b\u554f\u3044\u5408\u308f\u305b\u306f\u3001\u8ca1\u52d9\u30c1\u30fc\u30e0\u304c\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5831\u544a\u66f8\u4f5c\u6210\u306e\u7de0\u3081\u5207\u308a\u306b\u8ffd\u308f\u308c\u3066\u3044\u308b\u6700\u4e2d\u306b\u5c4a\u304f\u3002.<\/li>\n\n\n\n<li>\u6255\u3044\u623b\u3057\u306e\u6642\u671f\u304c\u672a\u5b9a\u306e\u5834\u5408\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u8ca1\u52d9\u4e88\u6e2c\u306f\u4fe1\u983c\u6027\u304c\u4f4e\u304f\u306a\u308b\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u306e\u7a0e\u52d9\u30c1\u30fc\u30e0\u306f\u3001\u307e\u305a\u4e00\u3064\u306e\u8cea\u554f\u304b\u3089\u59cb\u3081\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u7a0e\u52d9\u7f72\u306b\u3044\u304f\u3089\u306e\u73fe\u91d1\u304c\u6ede\u7559\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u3069\u308c\u304f\u3089\u3044\u306e\u671f\u9593\u6ede\u7559\u3057\u3066\u3044\u308b\u306e\u304b\u3002\u305d\u306e\u6570\u5b57\u306f\u901a\u5e38\u3001\u6e96\u5099\u4f5c\u696d\u306b\u898b\u5408\u3046\u4fa1\u5024\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u793a\u3059\u3002, <strong>\u9023\u7d61\u3059\u308b\u306b\u306f<\/strong> <a href=\"https:\/\/docs.google.com\/document\/d\/1CVYN-qTeh07UeaMZW9zrlaX8LLbT8J4A\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\"><strong>\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0<\/strong><\/a> <strong>\u4e0b\u8a18\u3088\u308a\u3001\u5f0a\u793e\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u304a\u5ba2\u69d8\u306e\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u3066\u304f\u3060\u3055\u3044\u3002.<\/strong>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PMK 28\/2026\u306f\u5916\u56fd\u4f01\u696d\u306b\u3069\u306e\u3088\u3046\u306a\u5909\u66f4\u3092\u3082\u305f\u3089\u3059\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.pajak.go.id\/en\/node\/119867\" target=\"_blank\" rel=\"noopener\">PMK 28\/2026<\/a> \uff082026\u5e74\u8ca1\u52d9\u5927\u81e3\u4ee4\u7b2c28\u53f7\uff09\u306f\u30012018\u5e74\u306e\u5236\u5ea6\u3068\u6bd4\u8f03\u3057\u3066\u3044\u304f\u3064\u304b\u306e\u70b9\u3092\u53b3\u683c\u5316\u3057\u3066\u3044\u308b\u3002\u76e3\u67fb\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u4e0a\u306e\u5229\u76ca\u4fee\u6b63\u306b5%\u306e\u4e0a\u9650\u3092\u8ffd\u52a0\u3057\u3001\u7f72\u540d\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u52e4\u52d9\u671f\u9593\u30925\u5e74\u306b\u5236\u9650\u3057\u3001\u4fee\u6b63\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u9664\u5916\u3057\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2018\u5e74\u306e\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u767a\u5e03\u3055\u308c\u305f\u653f\u4ee4\u306f\u30012026\u5e745\u67081\u65e5\u306b\u52b9\u529b\u3092\u5931\u3063\u305f\uff08\u7b2c25\u6761(a)\uff09\u3002.<\/li>\n\n\n\n<li>\u4fdd\u6709\u8005\u306f2026\u5e746\u67081\u65e5\u304b\u308910\u65e5\u306e\u9593\u306b\u518d\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u7b2c25\u6761(b)\uff09\u3002\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306e\u671f\u9650\u306f1\u670810\u65e5\u3067\u3042\u308b\uff08\u7b2c4\u6761(1)\uff09\u3002.<\/li>\n\n\n\n<li>DGT\u306f\u3001\u7279\u5b9a\u306e\u9055\u53cd\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5730\u4f4d\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u7b2c5\u6761(2)\uff09\u3002.<\/li>\n\n\n\n<li>DGT\u306f\u3001\u4e88\u5099\u7684\u306a\u5211\u4e8b\u635c\u67fb\u307e\u305f\u306f\u635c\u67fb\u304c\u958b\u59cb\u3055\u308c\u305f\u5834\u5408\u3001\u767a\u884c\u6e08\u307f\u306e\u6255\u3044\u623b\u3057\u6c7a\u5b9a\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u7b2c21\u6761\uff09\u3002.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">DGT\u81ea\u8eab\u304c\u516c\u8868\u3057\u305f\u89e3\u8aac\u3067\u306f\u3001\u3053\u306e\u5236\u5ea6\u306f\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u4e00\u8cab\u3057\u3066\u7bc9\u304d\u4e0a\u3052\u3066\u304d\u305f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5358\u306b\u826f\u3044\u6210\u7e3e\u3092\u53ce\u3081\u305f1\u5e74\u9593\u306b\u5bfe\u3059\u308b\u5831\u916c\u3067\u306f\u306a\u3044\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>WP Kriteria Tertentu\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306a\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">WP Kriteria Tertentu\u306f\u3001\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u6839\u62e0\u3068\u306a\u308b\u6cd5\u7684\u7528\u8a9e\u3067\u3059\u3002PMK 28\/2026\u7b2c3\u6761(2)\u3067\u306f\u30014\u3064\u306e\u7d2f\u7a4d\u7684\u306a\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u8a8d\u5b9a\u6642\u306b\u3053\u308c\u30894\u3064\u306e\u57fa\u6e96\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u5404\u57fa\u6e96\u306e\u8a73\u7d30\u304c\u3001\u307b\u3068\u3093\u3069\u306e\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u308b\u539f\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u57fa\u6e96<\/strong><\/th><th><strong>PMK 28\/2026\u304c\u8981\u6c42\u3059\u308b\u3053\u3068<\/strong><\/th><th><strong>\u3088\u304f\u3042\u308b\u969c\u5bb3<\/strong><\/th><\/tr><\/thead><tbody><tr><td>1. \u671f\u9650\u5185\u306e\u63d0\u51fa<\/td><td>\u904e\u53bb3\u8ab2\u7a0e\u5e74\u5ea6\u306e\u5e74\u9593\u7533\u544a\u66f8\uff08SPT Tahunan\uff09\u306f\u671f\u9650\u5185\u306b\u63d0\u51fa\u6e08\u307f\u3002\u76f4\u8fd1\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306e1\u6708\u304b\u308911\u6708\u307e\u3067\u306e\u6708\u6b21\u7533\u544a\u66f8\uff08SPT Masa\uff09\u306f\u3001\u671f\u9650\u5185\u306b\u63d0\u51fa\u6e08\u307f\uff08\u671f\u9650\u5f8c\u63d0\u51fa\u306f\u9650\u5b9a\u7684\uff09\uff08\u7b2c3\u6761(3)\uff09\u3002.<\/td><td>\u9023\u7d9a\u3059\u308b\u671f\u9593\u306e\u6708\u6b21\u7533\u544a\u306e\u9045\u5ef6\u3001\u307e\u305f\u306f\u6b21\u671f\u7533\u544a\u671f\u9650\u5f8c\u306b\u63d0\u51fa\u3055\u308c\u305f\u7533\u544a\u66f8\u3002.<\/td><\/tr><tr><td>2. \u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u306a\u3044\u3053\u3068<\/td><td>\u78ba\u5b9a\u524d\u306e\u524d\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u3001\u7d0d\u7a0e\u671f\u9650\u3092\u904e\u304e\u305f\u7a0e\u91d1\u50b5\u52d9\u304c\u306a\u3044\u3053\u3068\uff08\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u307e\u305f\u306f\u627f\u8a8d\u3055\u308c\u305f\u5206\u5272\u6255\u3044\u306b\u3088\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u3002\u904e\u53bb5\u5e74\u9593\u306b\u7d0d\u7a0e\u9045\u5ef6\u304c\u306a\u3044\u3053\u3068\uff08\u7b2c3\u6761(4)\uff09\u3002.<\/td><td>\u5206\u5272\u6255\u3044\u306e\u652f\u6255\u3044\u304c1\u56de\u9045\u308c\u307e\u3057\u305f\u3002.<\/td><\/tr><tr><td>3. \u30af\u30ea\u30fc\u30f3\u306a\u76e3\u67fb\u5c65\u6b74<\/td><td>3\u5e74\u9023\u7d9a\u3067\u7121\u9650\u5b9a\u610f\u898b\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3001\u904e\u53bb3\u5e74\u9593\u306e\u76e3\u67fb\u30675%\u3092\u8d85\u3048\u308b\u7a0e\u52d9\u4e0a\u306e\u5229\u76ca\u4fee\u6b63\u304c\u306a\u304f\u3001\u76e3\u67fb\u4eba\u304c5\u5e74\u306e\u52e4\u52d9\u671f\u9650\u5185\u3067\u3042\u308b\u3053\u3068\uff08\u7b2c3\u6761(5)\uff09\u3002.<\/td><td>\u8aac\u660e\u7684\u306a\u6bb5\u843d\u3001\u307e\u305f\u306f\u5831\u544a\u66f8\u306e\u8981\u7d04\u3002.<\/td><\/tr><tr><td>4. \u8131\u7a0e\u72af\u7f6a\u306e\u6709\u7f6a\u5224\u6c7a\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/td><td>\u904e\u53bb 5 \u5e74\u9593\u306b\u8131\u7a0e\u72af\u7f6a\u3067\u78ba\u5b9a\u7684\u304b\u3064\u62d8\u675f\u529b\u306e\u3042\u308b\u6709\u7f6a\u5224\u6c7a\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068 (\u7b2c 3 \u6761\u7b2c 2 \u9805 (d))\u3002.<\/td><td>\u7a00\u306a\u30b1\u30fc\u30b9\u3060\u304c\u3001\u6b74\u53f2\u7684\u4e8b\u5b9f\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u6b21\u7533\u544a\u306e\u9045\u5ef6\u306f\u3001\u5fc5\u305a\u3057\u3082\u81f4\u547d\u7684\u306a\u554f\u984c\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7b2c3\u6761(3)(c)\u9805\u3067\u306f\u3001\u7a0e\u7a2e\u5225\u3054\u3068\u306b3\u671f\u4ee5\u5185\u306e\u9045\u5ef6\u304c\u8a31\u5bb9\u3055\u308c\u3066\u304a\u308a\u3001\u9023\u7d9a\u3057\u305f\u9045\u5ef6\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u307e\u305f\u3001\u6b21\u306e\u671f\u9593\u306e\u671f\u9650\u3092\u8d85\u3048\u308b\u9045\u5ef6\u3082\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u898f\u5b9a\u306b\u53cd\u3059\u308b\u9045\u5ef6\u306f\u3001\u6700\u521d\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u3069\u306e\u76e3\u67fb\u610f\u898b\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9650\u5b9a\u306e\u306a\u3044\u610f\u898b\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002\u7b2c3\u6761\u7b2c5\u9805(b)\u306f\u8aac\u660e\u6587\u4ed8\u304d\u306e\u9650\u5b9a\u306e\u306a\u3044\u610f\u898b\u3092\u9664\u5916\u3057\u3001\u7b2c3\u6761\u7b2c5\u9805(c)\u306f\u518d\u8ff0\u3055\u308c\u305f\u610f\u898b\u3092\u9664\u5916\u3059\u308b\u30023\u5e74\u9593\u9023\u7d9a\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u30011\u5e74\u9593\u3067\u3082\u8a8d\u3081\u3089\u308c\u306a\u3044\u5e74\u304c\u3042\u308b\u3068\u3001\u30ab\u30a6\u30f3\u30c8\u304c\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u76e3\u67fb\u5f79\u306e\u5728\u4efb\u671f\u9593\u306f\u306a\u305c\u91cd\u8981\u306a\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c3\u6761(5)(f)\u9805\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u76e3\u67fb\u696d\u52d9\u306e5\u5e74\u9593\u306e\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u304a\u308a\u3001\u7d0d\u7a0e\u8005\u306f\u3053\u308c\u3092\u78ba\u8a8d\u3059\u308b\u58f0\u660e\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u7f72\u540d\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u7570\u306a\u308b\u5468\u671f\u3067\u4ea4\u4ee3\u3055\u305b\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u76e3\u67fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u306f\u3001\u7533\u8acb\u6642\u306b\u521d\u3081\u3066\u660e\u3089\u304b\u306b\u306a\u308b\u30ae\u30e3\u30c3\u30d7\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u7533\u8acb\u66f8\u304c\u63d0\u51fa\u3055\u308c\u308b\u524d\u306b\u3001\u5404\u57fa\u6e96\u3092\u904e\u53bb3\u5e74\u9593\u306e\u7533\u544a\u66f8\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3001\u304a\u3088\u3073\u652f\u6255\u3044\u8a18\u9332\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u554f\u984c\u70b9\u304c\u307e\u3060\u5bfe\u51e6\u53ef\u80fd\u306a\u6bb5\u968e\u3067\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7121\u6599\u96fb\u5b50\u66f8\u7c4d\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff1a<\/strong> <a href=\"https:\/\/businesshubasia.com\/ja\/downloads\/\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308b\u7dcf\u5408\u30ac\u30a4\u30c9<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u304a\u3051\u308b\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u91d1\u9084\u4ed8\u624b\u7d9a\u304d\u306f\u3069\u308c\u304f\u3089\u3044\u901f\u3044\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026\u7b2c7\u6761(2)\u306b\u57fa\u3065\u304d\u3001DGT\u306f\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u8acb\u6c42\u66f8\u306e\u53d7\u9818\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306b\u3064\u3044\u3066\u306f1\u30f6\u6708\u4ee5\u5185\u306b\u3001\u66ab\u5b9a\u9084\u4ed8\u6c7a\u5b9a\uff08SKPPKP\uff09\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u3001\u7b2c7\u6761(3)\u306b\u57fa\u3065\u304d\u3001\u8acb\u6c42\u306f\u627f\u8a8d\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7279\u5fb4<\/strong><\/th><th><strong>\u6a19\u6e96\u7684\u306a\u7a0e\u91d1\u9084\u4ed8<\/strong><\/th><th><strong>\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u5411\u3051\u66ab\u5b9a\u9084\u4ed8\u91d1<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u30ec\u30d3\u30e5\u30fc\u306e\u7a2e\u985e<\/td><td>\u7b2c2\u6761\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u8abf\u67fb\u3002 17B \u30a6\u30fc\u30af\u30d7<\/td><td>\u8fd4\u9084\u306b\u95a2\u3059\u308b\u673a\u4e0a\u8abf\u67fb\uff08\u7814\u7a76\uff09<\/td><\/tr><tr><td>VAT\u6c7a\u5b9a\u671f\u9593<\/td><td>\u6700\u957712\u30f6\u6708<\/td><td>1\u304b\u6708\uff08\u7b2c7\u6761\u7b2c2\u9805(b)\uff09<\/td><\/tr><tr><td>PPh\u306e\u610f\u601d\u6c7a\u5b9a\u30a6\u30a3\u30f3\u30c9\u30a6<\/td><td>\u6700\u957712\u30f6\u6708<\/td><td>3\u304b\u6708\uff08\u7b2c7\u6761\u7b2c2\u9805(a)\uff09<\/td><\/tr><tr><td>\u5f8c\u65e5\u76e3\u67fb\u306e\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/td><td>\u9069\u7528\u3067\u304d\u306a\u3044<\/td><td>\u306f\u3044\uff08\u7b2c22\u6761\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c3\u6761\u3067\u306f\u3001WP Kriteria Tertentu\uff08\u7279\u5b9a\u57fa\u6e96\uff09\u306e\u904e\u6255\u3044\u91d1\u306e\u4e0a\u9650\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u7b2c9\u6761\u3067\u306f\u3001Persyaratan Tertentu\uff08\u7279\u5b9a\u57fa\u6e96\uff09\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306e\u904e\u6255\u3044\u91d1\u306e\u4e0a\u9650\u309210\u5104\u30eb\u30d4\u30a2\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u898f\u6a21\u3060\u3051\u3067\u306f\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u7533\u8acb\u306e\u5236\u9650\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8fc5\u901f\u306a\u6255\u3044\u623b\u3057\u3068\u306f\u3001\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u3044\u3048\u3002\u7b2c22\u6761\u3067\u306f\u3001DGT\uff08\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u66ab\u5b9a\u9084\u4ed8\u5f8c\u306b\u7d0d\u7a0e\u8005\u3092\u76e3\u67fb\u3057\u3001\u67fb\u5b9a\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u904e\u5c11\u7d0d\u4ed8\u67fb\u5b9a\u66f8\uff08SKPKB\uff09\u304c\u767a\u884c\u3055\u308c\u305f\u5834\u5408\u3001\u7b2c19\u6761(2)\u306b\u57fa\u3065\u304d\u3001UU KUP\uff08\u7d71\u4e00\u7d0d\u7a0e\u6cd5\uff09\u7b2c13\u6761(2)\u306b\u898f\u5b9a\u3055\u308c\u308b\u884c\u653f\u51e6\u5206\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5be9\u67fb\u306f\u7d0d\u4ed8\u5f8c\u306b\u79fb\u308b\u3060\u3051\u3067\u3001\u5b8c\u5168\u306b\u5ec3\u6b62\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30ec\u30d3\u30e5\u30fc\u306f\u3069\u306e\u3088\u3046\u306b\u6bb5\u968e\u7684\u306b\u884c\u308f\u308c\u308b\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u4f1a\u793e\u306f\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u66ab\u5b9a\u9084\u4ed8\u6b04\u3092\u8a18\u5165\u3059\u308b\uff08\u7b2c6\u6761\u7b2c3\u9805\uff09\u3002.<\/li>\n\n\n\n<li>DGT\u306f\u3001\u6709\u52b9\u306a\u30b9\u30c6\u30fc\u30bf\u30b9\u3001\u7533\u544a\u9650\u5ea6\u984d\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u306a\u3044\u3053\u3068\u3001\u76e3\u67fb\u6e08\u307f\u306e\u7533\u544a\u66f8\u3001\u304a\u3088\u3073\u540c\u671f\u9593\u306b\u304a\u3051\u308b\u76e3\u67fb\u304c\u306a\u3044\u3068\u3044\u3063\u305f\u5f62\u5f0f\u7684\u306a\u7fa9\u52d9\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\uff08\u7b2c6\u6761(4)\uff09\u3002.<\/li>\n\n\n\n<li>DGT\u306f\u3001\u8a08\u7b97\u3001\u6e90\u6cc9\u5fb4\u53ce\u307e\u305f\u306f\u652f\u6255\u3044\u306e\u8a3c\u62e0\u3001\u304a\u3088\u3073\u63a7\u9664\u53ef\u80fd\u306a\u4ed5\u5165VAT\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\uff08\u7b2c6\u6761(7)\uff09\u3002.<\/li>\n\n\n\n<li>\u4f1a\u8a08\u5e74\u5ea6\u672b\u6708\u4ee5\u5916\u306eVAT\u306b\u3064\u3044\u3066\u306f\u3001DGT\u306f\u8f38\u51fa\u306a\u3069\u306e\u9069\u683c\u6d3b\u52d5\u3082\u30c6\u30b9\u30c8\u3057\u307e\u3059\uff08\u7b2c6\u6761(7)(d)\uff09\u3002.<\/li>\n\n\n\n<li>DGT\u306f\u6c7a\u5b9a\u3092\u4e0b\u3059\u304b\u3001\u6255\u3044\u623b\u3057\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u901a\u77e5\u3059\u308b\uff08\u7b2c7\u6761(1)\uff09\u3002.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30c6\u30c3\u30d74\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u3042\u308b\u6708\u306b\u56fd\u5185\u8ca9\u58f2\u306e\u307f\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u305d\u306e\u6708\u306eVAT\u7533\u8acb\u306b\u5fc5\u8981\u306a\u6d3b\u52d5\u3092\u8a3c\u660e\u3059\u308b\u306e\u306b\u82e6\u52b4\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u76f8\u8ac7\u3057\u3066\u7533\u8acb\u6642\u671f\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u5fc5\u8981\u306a\u5374\u4e0b\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PT PMA\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u3001\u305d\u3057\u3066\u3044\u3064\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u7533\u8acb\u3059\u308b\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u30a2\u30a4\u30c6\u30e0<\/strong><\/th><th><strong>\u30eb\u30fc\u30eb<\/strong><\/th><th><strong>\u30bd\u30fc\u30b9<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u30c1\u30e3\u30cd\u30eb<\/td><td>\u7d0d\u7a0e\u8005\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u96fb\u5b50\u7684\u306b\u884c\u3046\u3002\u30dd\u30fc\u30bf\u30eb\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u76f4\u63a5\u307e\u305f\u306f\u90f5\u9001\u3067\u306e\u307f\u884c\u3046\u3002<\/td><td>\u7b2c4\u6761(1)-(2)<\/td><\/tr><tr><td>\u7de0\u3081\u5207\u308a<\/td><td>1\u670810\u65e5\u307e\u3067\u306b<\/td><td>\u7b2c4\u6761(1)<\/td><\/tr><tr><td>DGT\u306e\u6c7a\u5b9a<\/td><td>\u53d7\u9818\u5f8c30\u55b6\u696d\u65e5\u4ee5\u5185<\/td><td>\u7b2c4\u6761(4)<\/td><\/tr><tr><td>DGT\u304c\u6c88\u9ed9\u3057\u3066\u3044\u308b\u5834\u5408<\/td><td>\u7533\u8acb\u306f\u627f\u8a8d\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u5224\u6c7a\u304c\u767a\u5e03\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/td><td>\u7b2c4\u6761(5)<\/td><\/tr><tr><td>\u53d6\u308a\u6d88\u3057\u5f8c\u306e\u518d\u7533\u8acb<\/td><td>\u7b2c4\u6761\u306e\u624b\u7d9a\u304d\u306b\u57fa\u3065\u304d\u8a31\u53ef\u3055\u308c\u308b<\/td><td>\u7b2c5\u6761(4)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u51fa\u5178\uff1aPMK 28\/2026\u3001\u7b2c4\u6761\u304a\u3088\u3073\u7b2c5\u6761\u3001\u8ca1\u52d9\u5927\u81e3\u3002.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u8a08\u753b\u306f1\u670810\u65e5\u304b\u3089\u9006\u7b97\u3057\u3066\u7acb\u3066\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6b21\u306e\u9084\u4ed8\u30b5\u30a4\u30af\u30eb\u3067\u627f\u8a8d\u3092\u5f97\u305f\u3044\u4f01\u696d\u306f\u3001\u5e74\u672b\u3088\u308a\u304b\u306a\u308a\u524d\u306b\u3001\u3067\u304d\u308c\u3070\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30ec\u30d3\u30e5\u30fc\u3092\u53d7\u3051\u3066\u3001\u5e74\u6b21\u5831\u544a\u66f8\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3001\u304a\u3088\u3073\u652f\u6255\u5c65\u6b74\u3092\u691c\u8a3c\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Coretax\u306f\u3069\u306e\u3088\u3046\u306a\u4f4d\u7f6e\u3065\u3051\u306b\u306a\u308b\u306e\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Coretax\u306f\u3001DGT\uff08\u30d5\u30e9\u30f3\u30b9\u7a0e\u52d9\u7dcf\u5c40\uff09\u306e\u4e2d\u6838\u3068\u306a\u308b\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308a\u30012024\u5e74\u8ca1\u52d9\u5927\u81e3\u4ee4\u7b2c81\u53f7\u306b\u57fa\u3065\u304d\u5c0e\u5165\u3055\u308c\u30012025\u5e741\u6708\u304b\u3089\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9084\u4ed8\u8acb\u6c42\u306f\u96fb\u5b50\u7533\u544a\u66f8\u5185\u3067\u884c\u3044\u3001\u30b9\u30c6\u30fc\u30bf\u30b9\u7533\u8acb\u306f\u7d0d\u7a0e\u8005\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u884c\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u3069\u308c\u304f\u3089\u3044\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b<\/strong> <strong><em>WP Kriteria Tertentu<\/em><\/strong> <strong>\u30b9\u30c6\u30fc\u30bf\u30b9\u306f\u6700\u7d42\u6bb5\u968e\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e02\u5834\u95a2\u4fc2\u8005\u306e\u4e2d\u306b\u306f\u3001\u3053\u306e\u653f\u4ee4\u306e\u6709\u52b9\u671f\u9593\u30921\u5e74\u9593\u3068\u3059\u308b\u898b\u89e3\u3082\u3042\u308b\u3002\u3057\u304b\u3057\u3001PMK 28\/2026\u306e\u7b2c5\u6761(1)\u9805\u3067\u306f\u3001\u653f\u4ee4\u306f\u5236\u5b9a\u65e5\u304b\u3089DGT\uff08\u7a0e\u52d9\u7dcf\u5c40\uff09\u304c\u53d6\u308a\u6d88\u3059\u307e\u3067\u9069\u7528\u3055\u308c\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u771f\u306e\u30ea\u30b9\u30af\u306f\u53d6\u308a\u6d88\u3057\u306b\u3042\u308a\u3001\u7b2c5\u6761(2)\u9805\u3067\u306f\u3001\u5b9a\u3081\u3089\u308c\u305f\u4e0d\u5c65\u884c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u53d6\u308a\u6d88\u3057\u304c\u767a\u52d5\u3055\u308c\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u53d6\u308a\u6d88\u3057\u30c8\u30ea\u30ac\u30fc<\/strong><\/th><th><strong>\u8a73\u7d30\uff08\u7b2c5\u6761\u7b2c2\u9805\uff09<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u9045\u308c\u3066\u306e\u5e74\u6b21\u5831\u544a<\/td><td>\u6c7a\u5b9a\u5f8c\u306b\u9045\u523b\u3057\u305fSPT\u30bf\u30d5\u30ca\u30f3<\/td><\/tr><tr><td>\u9045\u308c\u3066\u8fd4\u3055\u308c\u308b\u6708\u6b21\u30ec\u30dd\u30fc\u30c8<\/td><td>2\u671f\u9023\u7d9a\u3067\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u3001\u307e\u305f\u306f1\u66a6\u5e74\u5185\u306b3\u671f\u9023\u7d9a\u3067\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u6b21\u306e\u63d0\u51fa\u671f\u9650\u5f8c\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408<\/td><\/tr><tr><td>\u672a\u6255\u3044\u7a0e\u91d1\u50b5\u52d9<\/td><td>\u652f\u6255\u671f\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u306a\u304b\u3063\u305f\u50b5\u52d9\uff08\u305f\u3060\u3057\u3001\u652f\u6255\u7336\u4e88\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u304c\u627f\u8a8d\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/td><\/tr><tr><td>\u652f\u6255\u3044\u306e\u9045\u5ef6<\/td><td>\u627f\u8a8d\u3055\u308c\u305f\u7336\u4e88\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u306b\u304a\u3051\u308b\u652f\u6255\u3044\u306e\u9045\u5ef6<\/td><\/tr><tr><td>\u76e3\u67fb\u4e0a\u306e\u554f\u984c<\/td><td>\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3001\u4fee\u6b63\u610f\u898b\u306e\u3001\u307e\u305f\u306f\u4fee\u6b63\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u30015\u5e74\u306e\u671f\u9650\u3092\u8d85\u3048\u305f\u76e3\u67fb\u4eba\u3001\u672a\u56de\u7b54\u306eDGT\u7167\u4f1a\u3001\u307e\u305f\u306f5%\u3092\u8d85\u3048\u308b\u8ca1\u653f\u4fee\u6b63<\/td><\/tr><tr><td>\u5211\u4e8b\u624b\u7d9a\u304d<\/td><td>\u516c\u958b\u306e\u4e88\u5099\u8abf\u67fb\u307e\u305f\u306f\u6c7a\u5b9a\u5f8c\u306e\u8abf\u67fb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u51fa\u5178\uff1aPMK 28\/2026\u3001\u7b2c5\u6761(2)\u3001\u8ca1\u52d9\u5927\u81e3\u3002.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u767b\u9332\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u4f01\u696d\u306f\u3001\u7b2c5\u6761(4)\u9805\u306b\u57fa\u3065\u304d\u518d\u7533\u8acb\u3067\u304d\u307e\u3059\u304c\u30011\u670810\u65e5\u306e\u671f\u9650\u306f\u4f9d\u7136\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u5ea6\u3067\u3082\u7533\u8acb\u3092\u6020\u308b\u3068\u3001\u6570\u30f6\u6708\u9593\u8fc5\u901f\u306a\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u7406\u7531\u304b\u3089\u3001\u6bce\u6708\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u304c\u3001\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5b88\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u306e\u7c3f\u8a18\u304a\u3088\u3073\u7a0e\u52d9\u30ab\u30ec\u30f3\u30c0\u30fc\u30b5\u30dd\u30fc\u30c8\u306f\u3001\u3053\u306e\u898f\u5f8b\u306b\u57fa\u3065\u3044\u3066\u69cb\u7bc9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6708\u6b21\u306e\u7533\u544a\u3001\u652f\u6255\u3044\u3001\u76e3\u67fb\u6210\u679c\u7269\u3092\u307e\u3068\u3081\u3066\u8ffd\u8de1\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u5ea6\u627f\u8a8d\u3055\u308c\u305f\u30b9\u30c6\u30fc\u30bf\u30b9\u304c\u7dad\u6301\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\u306e\u7a0e\u5236\uff1a\u5916\u56fd\u8cc7\u672c\u306e\u6240\u6709\u306f\u9069\u683c\u6027\u306b\u5f71\u97ff\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PT PMA\u306f\u56fd\u5185\u7d0d\u7a0e\u8005\u3067\u3042\u308a\u30012021\u5e74\u7a0e\u5236\u8abf\u548c\u6cd5\uff08UU HPP\uff09\u7b2c7\u53f7\u3067\u5b9a\u3081\u3089\u308c\u305f22%\u306e\u7a0e\u7387\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002PMK 28\/2026\u306e\u7b2c3\u6761\u306f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u306e\u5b9f\u7e3e\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002\u5916\u56fd\u682a\u4e3b\u306e\u4fdd\u6709\u306f\u57fa\u6e96\u3068\u3057\u3066\u8003\u616e\u3055\u308c\u307e\u305b\u3093\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c1\u6761(4)\u9805\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08BUT\u3001Bentuk Usaha Tetap\uff09\u3092\u542b\u3080\u6cd5\u4eba\u7d0d\u7a0e\u8005\u3092\u5e83\u304f\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u67a0\u7d44\u307f\u306fPT PMA\u306b\u9650\u5b9a\u3055\u308c\u307e\u305b\u3093\u3002\u9069\u683c\u6027\u306f\u3001\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092\u542b\u3080\u7b2c3\u6761\u306e\u3059\u3079\u3066\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u6240\u6709\u4f01\u696d\u306f\u5b9f\u969b\u7684\u306a\u969c\u5bb3\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u76e3\u67fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u7b2c3\u6761(5)(f)\u306b\u5408\u81f4\u3057\u306a\u3044\u30b5\u30a4\u30af\u30eb\u3067\u7f72\u540d\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u4ea4\u4ee3\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306f\u76e3\u67fb\u57fa\u6e96\u3092\u78ba\u8a8d\u3059\u308b\u72ec\u81ea\u306e\u58f0\u660e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u3060\u8a2d\u7acb\u4e2d\u306e\u6295\u8cc7\u5bb6\u306f\u3001BHA\u306e\u6982\u8981\u304b\u3089\u59cb\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <a href=\"https:\/\/businesshubasia.com\/ja\/pt-pma-requirements\/\"><strong>PT PMA\u306e\u8981\u4ef6<\/strong><\/a>, \u307e\u305f\u306f\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u9001\u4fe1\u3057\u3066\u3001\u5f0a\u793e\u306e\u30c1\u30fc\u30e0\u304b\u3089\u76f4\u63a5\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u53d7\u3051\u3066\u304f\u3060\u3055\u3044\u3002 <a href=\"https:\/\/docs.google.com\/document\/d\/1CVYN-qTeh07UeaMZW9zrlaX8LLbT8J4A\/edit#brxe-qylpqx\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0<\/a> \u4e0b\u306b\u3002.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066KBLI\u306e\u6574\u5408\u6027\u304c\u91cd\u8981\u306a\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">KBLI\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u6a19\u6e96\u4e8b\u696d\u6d3b\u52d5\u5206\u985e\uff09\u306f\u3001PMK 28\/2026\u306e\u6761\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u4fdd\u6301\u3059\u308b\u305f\u3081\u306b\u7279\u5b9a\u306e\u30b3\u30fc\u30c9\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u898f\u5236\u306b\u306fKBLI\u306b\u95a2\u3059\u308b\u6761\u9805\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u4e21\u8005\u306e\u95a2\u9023\u6027\u306f\u6cd5\u7684\u3068\u3044\u3046\u3088\u308a\u306f\u5b9f\u52d9\u7684\u306a\u3082\u306e\u3067\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u7d71\u8a08\u5c40\uff08BPS\uff09\u306f\u30012025\u5e7412\u670818\u65e5\u306bBPS\u898f\u5247\u7b2c7\u53f7\uff082025\u5e74\uff09\u3092\u767a\u884c\u3057\u30012020\u5e74BPS\u898f\u5247\u7b2c2\u53f7\u306b\u53d6\u3063\u3066\u4ee3\u308f\u3063\u305f\u3002BPS\u306fOSS\uff08<a href=\"https:\/\/oss.go.id\" target=\"_blank\" rel=\"noopener\">\u30aa\u30f3\u30e9\u30a4\u30f3\u5358\u4e00\u6295\u7a3f<\/a>\uff09AHU\u30b7\u30b9\u30c6\u30e0\u306f2026\u5e746\u670818\u65e5\u307e\u3067\u306b\u8abf\u6574\u3055\u308c\u308b\u4e88\u5b9a\u3060\u3063\u305f\uff08<a href=\"https:\/\/www.bps.go.id\/en\/news\/2026\/04\/27\/898\/pemerintah-memastikan-kbli-2025-tidak-memerlukan-perizinan-baru.html\" target=\"_blank\" rel=\"noopener\">BPS<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BPS\u306f\u307e\u305f\u3001\u4ee5\u524d\u306b\u767a\u884c\u3055\u308c\u305f\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u5f15\u304d\u7d9a\u304d\u6709\u52b9\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u7bc4\u56f2\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306f\u66f4\u65b0\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u6d3b\u52d5\u306b\u3069\u306eKBLI 2025\u30b3\u30fc\u30c9\u304c\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u305f\u3061\u306e\u7d4c\u9a13\u3067\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u53ce\u5165\u3068OSS\u306b\u767b\u9332\u3055\u308c\u305f\u6d3b\u52d5\u5185\u5bb9\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001VAT\u9084\u4ed8\u5be9\u67fb\u306e\u969b\u306b\u554f\u984c\u304c\u751f\u3058\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u7b2c6\u6761(7)(d)\u9805\u306f\u3001\u8f38\u51fa\u306a\u3069\u306e\u6d3b\u52d5\u304c\u5b9f\u969b\u306b\u884c\u308f\u308c\u305f\u304b\u3069\u3046\u304b\u3092\u691c\u8a3c\u3059\u308b\u304b\u3089\u3067\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u7533\u544a\u524d\u306b\u4e21\u65b9\u306e\u8a18\u9332\u3092\u7167\u5408\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\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\uff1aPT PMA\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PMK 28\/2026\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3092\u96c7\u3046\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u305b\u3093\u3002\u30ea\u30b9\u30af\u306f\u5225\u306e\u3068\u3053\u308d\u306b\u3042\u308a\u307e\u3059\u3002\u57fa\u6e96\u306f\u7d2f\u7a4d\u7684\u3067\u3042\u308a\u3001\u8a3c\u62e0\u306f3\u5e74\u304b\u30895\u5e74\u306b\u308f\u305f\u308b\u3082\u306e\u3067\u30011\u3064\u306e\u30df\u30b9\u3067\u3082\u6b21\u306e\u7533\u8acb\u671f\u9650\u304c\u7fcc\u5e74\u306e1\u670810\u65e5\u307e\u3067\u305a\u308c\u8fbc\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\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> \u901a\u5e38\u3001\u7533\u8acb\u304cDGT\uff08\u7a0e\u52d9\u7dcf\u5c40\uff09\u306b\u5c4a\u304f\u524d\u306b\u3001\u62c5\u5f53\u30c1\u30fc\u30e0\u306f\u7533\u8acb\u65e5\u3001\u7d0d\u7a0e\u8a18\u9332\u3001\u76e3\u67fb\u610f\u898b\u3001\u76e3\u67fb\u4eba\u306e\u5728\u4efb\u671f\u9593\u306a\u3069\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u306e\u5be9\u67fb\u3092\u7701\u7565\u3059\u308b\u3068\u3001\u56de\u907f\u53ef\u80fd\u306a\u5374\u4e0b\u3084\u6642\u671f\u5c1a\u65e9\u306a\u8a8d\u53ef\u53d6\u308a\u6d88\u3057\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHA\u306f\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3001\u4ee5\u4e0b\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u904e\u53bb3\u5e74\u9593\u306e\u7a0e\u52d9\u30c7\u30fc\u30bf\u3092\u7b2c3\u6761\u306b\u7167\u3089\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3002.<\/li>\n\n\n\n<li>\u73fe\u5730\u3067\u306e\u7c3f\u8a18\u696d\u52d9\u306f\u3001\u6bce\u6708\u306e\u7533\u544a\u304a\u3088\u3073\u652f\u6255\u3044\u671f\u9650\u306b\u5408\u308f\u305b\u3066\u884c\u308f\u308c\u307e\u3059\u3002.<\/li>\n\n\n\n<li>\u7533\u8acb\u304a\u3088\u3073\u305d\u306e\u5f8c\u306e\u6255\u3044\u623b\u3057\u8acb\u6c42\u306b\u5fc5\u8981\u306a\u30b7\u30b9\u30c6\u30e0\u3068\u66f8\u985e\u306e\u6e96\u5099\u3002.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u73fe\u5b9f\u4e16\u754c\u306b\u304a\u3051\u308b\u300c\u30b4\u30fc\u30eb\u30c7\u30f3\u30fb\u30bf\u30c3\u30af\u30b9\u30da\u30a4\u30e1\u30f3\u30c8\u300d\u8a34\u8a1f\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e3\u3064\u306e\u30b7\u30ca\u30ea\u30aa\u306f\u4f8b\u793a\u3067\u3042\u308a\u3001\u8a73\u7d30\u306f\u7c21\u7565\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3044\u305a\u308c\u3082PMK 28\/2026\u306e\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b1\u30fc\u30b91\uff1a\u8aac\u660e\u6587\u4ed8\u304d\u306e\u88fd\u9020\u696d\u8005<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u52d5\u8eca\u90e8\u54c1\u3092\u88fd\u9020\u3059\u308bPT PMA\u306f\u3001\u3059\u3079\u3066\u306e\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3001\u7a0e\u91d1\u50b5\u52d9\u306f\u306a\u304b\u3063\u305f\u3002\u76e3\u67fb\u4eba\u306f\u3001\u76f4\u8fd1\u306e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u95a2\u9023\u4f1a\u793e\u9593\u878d\u8cc7\u306b\u95a2\u3059\u308b\u8aac\u660e\u6bb5\u843d\u3092\u8ffd\u52a0\u3057\u305f\u3002\u8ca1\u52d9\u30c1\u30fc\u30e0\u306f\u3001\u76e3\u67fb\u610f\u898b\u306f\u7121\u5bb3\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u7b2c3\u6761(5)(b)\u9805\u306b\u3088\u308c\u3070\u3001\u7121\u5bb3\u3067\u306f\u306a\u304f\u30013\u5e74\u9593\u306e\u30ab\u30a6\u30f3\u30c8\u304c\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u305f\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b1\u30fc\u30b92\uff1a2026\u5e746\u6708\u306e\u30c1\u30e3\u30f3\u30b9\u3092\u9003\u3057\u305f\u8ca9\u58f2\u4ee3\u7406\u5e97<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u56fd\u8cc7\u672c\u306e\u8ca9\u58f2\u696d\u8005\u306f2024\u5e74\u306e\u653f\u4ee4\u3092\u4fdd\u6301\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u304c\u4f9d\u7136\u3068\u3057\u3066\u6709\u52b9\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u305f\u3002\u305d\u306e\u653f\u4ee4\u306f2026\u5e745\u67081\u65e5\u306b\u5931\u52b9\u3057\u30016\u67081\u65e5\u304b\u308910\u65e5\u306e\u9593\u306b\u7533\u8acb\u306f\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u5f8c\u30017\u6708\u306eVAT\u8acb\u6c42\u306f\u7b2c17B\u6761\u76e3\u67fb\u624b\u7d9a\u304d\uff08\u7b2c19\u6761(5)\uff09\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u3001\u6b21\u306e\u6a5f\u4f1a\u306f2027\u5e741\u670810\u65e5\u3067\u3042\u308b\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b1\u30fc\u30b93\uff1a\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u5931\u3063\u305f\u8f38\u51fa\u696d\u8005<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8f38\u51fa\u696d\u8005\u3067\u3042\u308bPT PMA\u306f\u3001VAT\u306e\u9084\u4ed8\u3092\u8fc5\u901f\u306b\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u3002\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u671f\u9593\u4e2d\u30011\u66a6\u5e74\u5185\u306b3\u30f6\u6708\u5206\u306eVAT\u7533\u544a\u66f8\u304c\u9045\u308c\u3066\u63d0\u51fa\u3055\u308c\u305f\u3002\u7b2c5\u6761(2)(c)\u9805\u306f\u307e\u3055\u306b\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u5bfe\u3057\u3066\u53d6\u6d88\u3057\u3092\u8a8d\u3081\u3066\u3044\u308b\u305f\u3081\u3001\u6b21\u306e\u8981\u8acb\u306f\u901a\u5e38\u306e\u76e3\u67fb\u30eb\u30fc\u30c8\u306b\u623b\u3055\u308c\u305f\u3002.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u9069\u5207\u306a\u6e96\u5099\u3067\u3001\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u3092\u904b\u8ee2\u8cc7\u91d1\u306b\u5909\u3048\u308b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b4\u30fc\u30eb\u30c7\u30f3\u7d0d\u7a0e\u8005\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9075\u5b88\u3092\u9577\u671f\u7684\u306a\u898f\u5f8b\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u308b\u4f01\u696d\u306b\u4e0e\u3048\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3084\u6240\u5f97\u7a0e\u306e\u904e\u6255\u3044\u304c\u3042\u308bPT PMA\u306b\u3068\u3063\u3066\u30011\u30f6\u6708\u5f85\u3064\u306e\u30681\u5e74\u5f85\u3064\u306e\u3068\u3067\u306f\u3001\u4e88\u7b97\u5168\u4f53\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9053\u306e\u308a\u306f\u967a\u3057\u3044\u304c\u3001\u9054\u6210\u306f\u53ef\u80fd\u3060\u3002\u76e3\u67fb\u610f\u898b\u306e\u7a2e\u985e\u3001\u63d0\u51fa\u671f\u9650\u306e\u9045\u5ef6\u3001\u5931\u52b9\u3057\u305f\u5224\u6c7a\u306a\u3069\u3001\u307b\u3068\u3093\u3069\u306e\u969c\u5bb3\u306f\u4e8b\u524d\u306b\u628a\u63e1\u3067\u304d\u308b\u3002\u65e9\u671f\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u308c\u3089\u3092\u4e88\u671f\u305b\u306c\u4e8b\u614b\u3067\u306f\u306a\u304f\u3001\u5bfe\u51e6\u53ef\u80fd\u306a\u8ab2\u984c\u306b\u5909\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u30cf\u30d6\u30a2\u30b8\u30a2\uff08BHA\uff09\u306f\u3001\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u30fb\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30b5\u30fc\u30d3\u30b9\u3092\u901a\u3058\u3066\u3001\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u904e\u53bb3\u5e74\u9593\u306e\u7a0e\u52d9\u30c7\u30fc\u30bf\u306e\u30ec\u30d3\u30e5\u30fc\u304b\u3089\u3001\u73fe\u5730\u3067\u306e\u7c3f\u8a18\u7ba1\u7406\u3001\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u307e\u3067\u3092\u5305\u62ec\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7533\u8acb\u5374\u4e0b\u3001\u53d6\u308a\u6d88\u3057\u3001\u307e\u305f\u306f\u7533\u8acb\u671f\u9593\u306e\u9038\u5931\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0b\u8a18\u306e\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3001\u5f0a\u793e\u306e\u7a0e\u52d9\u30c1\u30fc\u30e0\u306b\u3054\u76f8\u8ac7\u306e\u4e0a\u3001\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u3084\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u304f\u3060\u3055\u3044\u3002.<\/strong> \u4eca\u5f8c\u306e\u7de0\u3081\u5207\u308a\u306b\u5148\u7acb\u3061\u3001\u904e\u53bb3\u5e74\u9593\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3001\u7d0d\u7a0e\u8a18\u9332\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3092\u3054\u63d0\u51fa\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u8a55\u4fa1\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Imagine filing a substantial VAT overpayment claim, only to receive an audit notice months later instead of your expected refund. This guide shows executives of PT PMA companies how to prevent that costly outcome entirely. Read on to evaluate your readiness and protect your bottom line. Across our work with PT PMA firms, Business Hub Asia (BHA) consistently sees three recurring missteps. Companies rely on outdated decrees, accept modified audit opinions, or assume they are immune from subsequent reviews. Fixing these early ensures your application moves forward without unexpected friction. Securing Golden Taxpayer Indonesia status, officially known as Wajib Pajak Kriteria Tertentu, changes everything for eligible businesses. It enables qualifying [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":11036,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"country":[9],"service-category":[49],"class_list":["post-11031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","country-indonesia","service-category-tax-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11031","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=11031"}],"version-history":[{"count":1,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11031\/revisions"}],"predecessor-version":[{"id":11032,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/posts\/11031\/revisions\/11032"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media\/11036"}],"wp:attachment":[{"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/media?parent=11031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/categories?post=11031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/tags?post=11031"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/country?post=11031"},{"taxonomy":"service-category","embeddable":true,"href":"https:\/\/businesshubasia.com\/ja\/wp-json\/wp\/v2\/service-category?post=11031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}