{"id":5457,"date":"2023-02-01T11:40:27","date_gmt":"2023-02-01T02:40:27","guid":{"rendered":"https:\/\/shiodome.co.jp\/hawaii\/column\/5457\/"},"modified":"2023-06-23T12:40:36","modified_gmt":"2023-06-23T03:40:36","slug":"%e3%83%8f%e3%83%af%e3%82%a4%e6%b3%95%e4%ba%ba%e3%81%ae%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%a7%e3%81%82%e3%82%8b%e4%bd%bf%e7%94%a8%e7%a8%8e%ef%bc%88use-tax%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"column","link":"https:\/\/shiodome.co.jp\/hawaii\/column\/5457\/","title":{"rendered":"\u30cf\u30ef\u30a4\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u3067\u3042\u308b\u4f7f\u7528\u7a0e\uff08USE Tax\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u672c\u65e5\u306f\u30cf\u30ef\u30a4\u3067\u306e\u6d88\u8cbb\u7a0e\u306e1\u3064\u3067\u3042\u308bUSE Tax\uff08\u4f7f\u7528\u7a0e\u30fb\u5229\u7528\u7a0e\uff09\u306b\u3064\u3044\u3066\u306e\u3054\u7d39\u4ecb\u3067\u3059\u3002 <\/p>\n<h2>\uff11\uff0e\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u30a2\u30e1\u30ea\u30ab\u306e\u58f2\u4e0a\u7a0e\u306e\u9055\u3044\u306b\u3064\u3044\u3066 <\/h2>\n<p>\u30a2\u30e1\u30ea\u30ab\u306e\u591a\u304f\u306e\u5dde\u306b\u306f\u3001\u58f2\u4e0a\u7a0e(Sales Tax)\u3068\u4f7f\u7528\u7a0e(Use Tax)\u3068\u3044\u30462\u3064\u306e\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u3044\u308f\u3086\u308b\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3067\u3059\u3002\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u306f\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u304b\u3089\u306a\u308a\u307e\u3059\u304c\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u6d88\u8cbb\u7a0e\u306f\u5730\u65b9\u7a0e\u3067\u3042\u308b\u5dde\u7a0e\u3067\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u306f\u5dde\u3054\u3068\u306b\u7a0e\u6cd5\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u5dde\u306b\u3088\u308a\u3053\u306e\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u3082\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u7a0e\u306f\u3001\u518d\u8ca9\u76ee\u7684\u3067\u4ed5\u5165\u308c\u308b\u5834\u5408\u306f\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u518d\u8ca9\u76ee\u7684\u3067\u306e\u4ed5\u5165\u3092\u884c\u3046\u305f\u3081\u3001\u518d\u8ca9\u696d\u8005\u306f\u3042\u3089\u304b\u3058\u3081\u5dde\u7a0e\u52d9\u5c40\u304b\u3089\u518d\u8ca9\u8a31\u53ef\u8a3c\uff08Resaler\u2019s Permit\uff09\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u30cf\u30ef\u30a4\u5dde\u306b\u306f\u58f2\u4e0a\u7a0e\uff08Sales Tax\uff09\u306f\u306a\u304f\u3001GE Tax\u304c\u3042\u308a\u307e\u3059\u3002Sales Tax\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a href=\"https:\/\/shiodome.co.jp\/spu\/column\/222\/\">\u30cf\u30ef\u30a4\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u3067\u3042\u308bGE Tax\u306b\u3064\u3044\u3066\u3000\uff11\uff0e\u30cf\u30ef\u30a4\u5dde\u306eGeneral Excise Tax\uff08GET,GE Tax\uff09\u3068\u306f\uff1f<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u4e0b\u3055\u3044\u3002 <\/p>\n<hr>\n<h2>\uff12\uff0e\u4f7f\u7528\u7a0e\uff08USE Tax\uff09\u3068\u306f\uff1f <\/h2>\n<p>\u4f7f\u7528\u7a0e\u3068\u306f\u3001\u4ed5\u5165\u5148\u304c\u8ab2\u7a0e\u53d6\u5f15\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u7a0e\u91d1\u3092\u8ab2\u3055\u306a\u3044\u5834\u5408\u3084\u3001\u6cd5\u5f8b\u4e0a\u306e\u7406\u7531\u306a\u3069\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3001\u5546\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u652f\u6255\u3046\u7fa9\u52d9\u3092\u8ca0\u3046\u7a0e\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u4f7f\u7528\u7a0e\u306fGE Tax\u3092\u88dc\u5b8c\u3059\u308b\u305f\u3081\u306b\u3042\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5c0f\u58f2\u5e97\u306f\u3042\u308b\u5dde\u5185\u306b\u4e8b\u696d\u6240\u304c\u3042\u308c\u3070\u3001\u305d\u3053\u3067\u306e\u7269\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u6d88\u8cbb\u7a0e\u3092\u9003\u308c\u308b\u305f\u3081\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7d4c\u7531\u3067\u5dde\u5916\u304b\u3089\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u305d\u3082\u305d\u3082\u6d88\u8cbb\u7a0e\u304c\u306a\u3044\u5dde\u306b\u884c\u304d\u8cb7\u3044\u7269\u3092\u3059\u308b\u3068\u7121\u7a0e\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6d88\u8cbb\u8005\u304c\u6240\u5f97\u7a0e\uff08Income Tax\uff09\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u305d\u306e\u4e0d\u8db3\u91d1\u984d\u3092USE TAX\u3068\u3057\u3066\u7533\u8acb\u3059\u308b\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3053\u306eUSE TAX\u306f\u3001\u8ca9\u58f2\u5074\u304c\u5fb4\u53ce\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u8cfc\u5165\u5074\u304c\u5224\u65ad\u3092\u3057\u3066\u81ea\u5df1\u7533\u544a\u3059\u308b\u5236\u5ea6\u3086\u3048\u306b\u975e\u5e38\u306b\u3082\u308c\u3084\u3059\u304f\u3001\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u3082\u8cfc\u5165\u8005\u3092\u5bfe\u8c61\u3068\u3057\u3066\u5e83\u304f\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304b\u3089\u5b9f\u884c\u304c\u96e3\u3057\u3044\u3068\u3044\u3046\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u8fd1\u5e74\u4f01\u696d\u306b\u5bfe\u3059\u308bUSE TAX\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u5897\u52a0\u50be\u5411\u306e\u3088\u3046\u3067\u3059\u3002 <\/p>\n<hr>\n<h2>\uff13\uff0e\u30cf\u30ef\u30a4\u306e\u4f7f\u7528\u7a0e\uff08USE Tax\uff09\u306b\u3064\u3044\u3066 <\/h2>\n<p>\u30cf\u30ef\u30a4\u306e\u4f7f\u7528\u7a0e\u3067\u3042\u308bUSE TAX\u3068\u306f\u3000\u30cf\u30ef\u30a4\u5dde\u3067\u4f7f\u7528\u3055\u308c\u308b\u305f\u3081\u306b\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u58f2\u4e3b\u304b\u3089\u8f38\u5165\u53c8\u306f\u8cfc\u5165\u3055\u308c\u305f\u6709\u5f62\u306e\u500b\u4eba\u7684\u306a\u8cc7\u7523\u306b\u8ab2\u3055\u308c\u308b\u7269\u54c1\u7a0e\u306e\u4e00\u7a2e\u3067\u3059\u3002\u307e\u305f\u3001USE TAX\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u300c\u30cf\u30ef\u30a4\u5dde\u3067\u4f7f\u7528\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u306b\u3064\u3044\u3066\u306f\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u3001\u5546\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u518d\u8ca9\u5951\u7d04\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u7b49\u304c\u3001\u500b\u4eba\u7684\u306b\u3042\u308b\u3044\u306f\u4e8b\u696d\u306b\u304a\u3044\u3066\u5229\u7528\u30fb\u6d88\u8cbb\u3055\u308c\u308b\u3068\u5e83\u304f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\nUSE TAX\u306f\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u306b\u8f38\u5165\u3055\u308c\u305f\u7269\u54c1\u306e\u516c\u6b63\u304b\u3064\u5408\u7406\u7684\u306a\u6c34\u63da\u4fa1\u984d\uff08Landed Value\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6c34\u63da\u4fa1\u984d\u306f\u7269\u54c1\u306e\u672c\u4f53\u4fa1\u683c\u306e\u307f\u306a\u3089\u305a\u3001\u8239\u7a4d\u8cbb\u7528\u3001\u30cf\u30f3\u30c9\u30ea\u30f3\u30b0\u8cbb\u7528\u3001\u4fdd\u967a\u8cbb\u7528\u3001\u95a2\u7a0e\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u304c\u3001\u4ed6\u306e\u5dde\u3067\u306eSales Tax\u306f\u542b\u307e\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8f38\u5165\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u3084\u8acb\u8ca0\u5951\u7d04\u306e\u4fa1\u5024\u306b\u3064\u3044\u3066\u306f\u3001\u8f38\u5165\u8005\u30fb\u8cfc\u5165\u8005\u306b\u3088\u3063\u3066\u53d7\u9818\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u8acb\u8ca0\u5951\u7d04\u306e\u516c\u6b63\u3042\u3064\u5408\u7406\u7684\u306a\u73fe\u91d1\u4fa1\u5024\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001USE TAX\u306f\u4e00\u898b\u6d77\u5916\u304b\u3089\u306e\u8f38\u5165\u30fb\u8cfc\u5165\u306b\u95a2\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u304c\u3001\u30cf\u30ef\u30a4\u5dde\u5916\u3068\u3044\u3046\u306e\u306f\u3001\u30cf\u30ef\u30a4\u5dde\u4ee5\u5916\u306e\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u5dde\u53ca\u3073\u9818\u57df\u3001\u305d\u3057\u3066\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u4ee5\u5916\u306e\u56fd\u30fb\u5730\u57df\u3092\u6307\u3057\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\nUSE TAX\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001USE TAX\u306f\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u7269\u7406\u7684\u306b\u8f38\u5165\u8005\u30fb\u8cfc\u5165\u8005\u306b\u3088\u3063\u3066\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u8acb\u8ca0\u5951\u7d04\u304c\u53d7\u9818\u53c8\u306f\u63d0\u4f9b\u3055\u308c\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3082\u3057\u3001\u30cf\u30ef\u30a4\u6cd5\u4eba\u304c\u30cf\u30ef\u30a4\u5dde\u5916\u304b\u3089100\u53f0\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u8cfc\u5165\u3057\u3066GE TAX\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u30cf\u30ef\u30a4\u5dde\u5916\u306e\u30bb\u30e9\u30fc\u306b\u4ee3\u308f\u308a\u30cf\u30ef\u30a4\u5dde\u304cUSE TAX\u3092\u5fb4\u53ce\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002 <\/p>\n<hr>\n<h2>\uff14\uff0e\u4f7f\u7528\u7a0e\uff08USE Tax\uff09\u306b\u3064\u3044\u3066\u306e\u307e\u3068\u3081 <\/h2>\n<p>USE TAX\u306b\u3064\u3044\u3066\u306f\u975e\u5e38\u306b\u308f\u304b\u308a\u3065\u3089\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002\u79c1\u306f\u500b\u4eba\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30cf\u30ef\u30a4\u6cd5\u4eba\u304c\u30cf\u30ef\u30a4\u5dde\u5916\u306e\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3082\u6d88\u8cbb\u7a0e\u3092\u8ab2\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u3067\u3044\u3046\u8f38\u51fa\u514d\u7a0e\u3068\u540c\u69d8\u3067\u3059\u3002\u4e00\u65b9\u3067\u30cf\u30ef\u30a4\u6cd5\u4eba\u304c\u30cf\u30ef\u30a4\u5dde\u5916\u304b\u3089\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u8acb\u8ca0\u5951\u7d04\u306e\u4fa1\u5024\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u300c\u4f7f\u7528\u3055\u308c\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308a\u3001USE TAX\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<br \/>\n<a href=\"https:\/\/files.hawaii.gov\/tax\/legal\/brochures\/Use_brochure.pdf\" target=\"_blank\" rel=\"noopener\">An Introduction to the Use Tax (state of hawaii department of taxation)<br \/>\nhttps:\/\/files.hawaii.gov\/tax\/legal\/brochures\/Use_brochure.pdf<\/a> 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TAX\u306b\u3064\u3044\u3066\u306f\u975e\u5e38\u306b\u308f\u304b\u308a\u3065\u3089\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002\u79c1\u306f\u500b\u4eba\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002 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TAX\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u300c\u30cf\u30ef\u30a4\u5dde\u3067\u4f7f\u7528\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u306b\u3064\u3044\u3066\u306f\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u3001\u5546\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3001\u518d\u8ca9\u5951\u7d04\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u7b49\u304c\u3001\u500b\u4eba\u7684\u306b\u3042\u308b\u3044\u306f\u4e8b\u696d\u306b\u304a\u3044\u3066\u5229\u7528\u30fb\u6d88\u8cbb\u3055\u308c\u308b\u3068\u5e83\u304f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002 USE TAX\u306f\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u306b\u8f38\u5165\u3055\u308c\u305f\u7269\u54c1\u306e\u516c\u6b63\u304b\u3064\u5408\u7406\u7684\u306a\u6c34\u63da\u4fa1\u984d\uff08Landed Value\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6c34\u63da\u4fa1\u984d\u306f\u7269\u54c1\u306e\u672c\u4f53\u4fa1\u683c\u306e\u307f\u306a\u3089\u305a\u3001\u8239\u7a4d\u8cbb\u7528\u3001\u30cf\u30f3\u30c9\u30ea\u30f3\u30b0\u8cbb\u7528\u3001\u4fdd\u967a\u8cbb\u7528\u3001\u95a2\u7a0e\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u304c\u3001\u4ed6\u306e\u5dde\u3067\u306eSales Tax\u306f\u542b\u307e\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8f38\u5165\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u3084\u8acb\u8ca0\u5951\u7d04\u306e\u4fa1\u5024\u306b\u3064\u3044\u3066\u306f\u3001\u8f38\u5165\u8005\u30fb\u8cfc\u5165\u8005\u306b\u3088\u3063\u3066\u53d7\u9818\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u8acb\u8ca0\u5951\u7d04\u306e\u516c\u6b63\u3042\u3064\u5408\u7406\u7684\u306a\u73fe\u91d1\u4fa1\u5024\u3068\u306a\u308a\u307e\u3059\u3002 \u306a\u304a\u3001USE TAX\u306f\u4e00\u898b\u6d77\u5916\u304b\u3089\u306e\u8f38\u5165\u30fb\u8cfc\u5165\u306b\u95a2\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u304c\u3001\u30cf\u30ef\u30a4\u5dde\u5916\u3068\u3044\u3046\u306e\u306f\u3001\u30cf\u30ef\u30a4\u5dde\u4ee5\u5916\u306e\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u5dde\u53ca\u3073\u9818\u57df\u3001\u305d\u3057\u3066\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u4ee5\u5916\u306e\u56fd\u30fb\u5730\u57df\u3092\u6307\u3057\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002 USE TAX\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001USE TAX\u306f\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u7269\u7406\u7684\u306b\u8f38\u5165\u8005\u30fb\u8cfc\u5165\u8005\u306b\u3088\u3063\u3066\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u8acb\u8ca0\u5951\u7d04\u304c\u53d7\u9818\u53c8\u306f\u63d0\u4f9b\u3055\u308c\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002 \u3082\u3057\u3001\u30cf\u30ef\u30a4\u6cd5\u4eba\u304c\u30cf\u30ef\u30a4\u5dde\u5916\u304b\u3089100\u53f0\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u8cfc\u5165\u3057\u3066GE TAX\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u30cf\u30ef\u30a4\u5dde\u5916\u306e\u30bb\u30e9\u30fc\u306b\u4ee3\u308f\u308a\u30cf\u30ef\u30a4\u5dde\u304cUSE TAX\u3092\u5fb4\u53ce\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002 \uff14\uff0e\u4f7f\u7528\u7a0e\uff08USE Tax\uff09\u306b\u3064\u3044\u3066\u306e\u307e\u3068\u3081 USE TAX\u306b\u3064\u3044\u3066\u306f\u975e\u5e38\u306b\u308f\u304b\u308a\u3065\u3089\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002\u79c1\u306f\u500b\u4eba\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002 \u30cf\u30ef\u30a4\u6cd5\u4eba\u304c\u30cf\u30ef\u30a4\u5dde\u5916\u306e\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3082\u6d88\u8cbb\u7a0e\u3092\u8ab2\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u3067\u3044\u3046\u8f38\u51fa\u514d\u7a0e\u3068\u540c\u69d8\u3067\u3059\u3002\u4e00\u65b9\u3067\u30cf\u30ef\u30a4\u6cd5\u4eba\u304c\u30cf\u30ef\u30a4\u5dde\u5916\u304b\u3089\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u8acb\u8ca0\u5951\u7d04\u306e\u4fa1\u5024\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u30cf\u30ef\u30a4\u5dde\u5185\u3067\u300c\u4f7f\u7528\u3055\u308c\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308a\u3001USE TAX\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002 \u53c2\u8003\uff1a An Introduction to the Use 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Tax\uff09\u306b\u3064\u3044\u3066 | RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba","description":"\u672c\u65e5\u306f\u30cf\u30ef\u30a4\u3067\u306e\u6d88\u8cbb\u7a0e\u306e1\u3064\u3067\u3042\u308bUSE Tax\uff08\u4f7f\u7528\u7a0e\u30fb\u5229\u7528\u7a0e\uff09\u306b\u3064\u3044\u3066\u306e\u3054\u7d39\u4ecb\u3067\u3059\u3002 \uff11\uff0e\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u30a2\u30e1\u30ea\u30ab\u306e\u58f2\u4e0a\u7a0e\u306e\u9055\u3044\u306b\u3064\u3044\u3066 \u30a2\u30e1\u30ea\u30ab\u306e\u591a\u304f\u306e\u5dde\u306b\u306f\u3001\u58f2\u4e0a\u7a0e(Sales Tax)\u3068\u4f7f\u7528\u7a0e(Use Tax)\u3068\u3044\u30462\u3064\u306e\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u3044\u308f\u3086\u308b\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3067\u3059\u3002\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u306f\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u304b\u3089\u306a\u308a\u307e\u3059\u304c\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u6d88\u8cbb\u7a0e\u306f\u5730\u65b9\u7a0e\u3067\u3042\u308b\u5dde\u7a0e\u3067\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u306f\u5dde\u3054\u3068\u306b\u7a0e\u6cd5\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u5dde\u306b\u3088\u308a\u3053\u306e\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u3082\u7570\u306a\u308a\u307e\u3059\u3002 \u58f2\u4e0a\u7a0e\u306f\u3001\u518d\u8ca9\u76ee\u7684\u3067\u4ed5\u5165\u308c\u308b\u5834\u5408\u306f\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u518d\u8ca9\u76ee\u7684\u3067\u306e\u4ed5\u5165\u3092\u884c\u3046\u305f\u3081\u3001\u518d\u8ca9\u696d\u8005\u306f\u3042\u3089\u304b\u3058\u3081\u5dde\u7a0e\u52d9\u5c40\u304b\u3089\u518d\u8ca9\u8a31\u53ef\u8a3c\uff08Resaler\u2019s Permit\uff09\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u30cf\u30ef\u30a4\u5dde\u306b\u306f\u58f2\u4e0a\u7a0e\uff08Sales Tax\uff09\u306f\u306a\u304f\u3001GE Tax\u304c\u3042\u308a\u307e\u3059\u3002Sales Tax\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30cf\u30ef\u30a4\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u3067\u3042\u308bGE Tax\u306b\u3064\u3044\u3066 \uff11\uff0e\u30cf\u30ef\u30a4\u5dde\u306eGeneral Excise Tax\uff08GET,GE Tax\uff09\u3068\u306f\uff1f\u300d\u3092\u53c2\u7167\u3057\u3066\u4e0b\u3055\u3044\u3002 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