{"id":8216,"date":"2025-10-10T11:20:34","date_gmt":"2025-10-10T11:20:34","guid":{"rendered":"https:\/\/baliaccountants.com\/?p=8216"},"modified":"2025-10-10T12:20:01","modified_gmt":"2025-10-10T12:20:01","slug":"%e3%83%90%e3%83%aa%e4%bc%9a%e8%a8%88%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e3%81%a8pt-pma%e5%af%be%e5%bf%9c%ef%bd%9c%e6%97%a5%e6%9c%ac%e4%ba%ba%e5%90%91%e3%81%91%e4%bc%9a%e8%a8%88","status":"publish","type":"post","link":"https:\/\/baliaccountants.com\/ja\/%e3%83%90%e3%83%aa%e4%bc%9a%e8%a8%88%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e3%81%a8pt-pma%e5%af%be%e5%bf%9c%ef%bd%9c%e6%97%a5%e6%9c%ac%e4%ba%ba%e5%90%91%e3%81%91%e4%bc%9a%e8%a8%88\/","title":{"rendered":"\u30d0\u30ea\u4f1a\u8a08\u3068\u306f\uff1f\u5916\u56fd\u4eba\u5411\u3051\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8216\" class=\"elementor elementor-8216 elementor-8181\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23542897 e-flex e-con-boxed e-con e-parent\" data-id=\"23542897\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd629e elementor-widget elementor-widget-text-editor\" data-id=\"fcd629e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u30d0\u30ea\u79fb\u4f4f\u306f\u591a\u304f\u306e\u4eba\u306b\u3068\u3063\u3066\u5922\u3067\u3059\u3002\u30bb\u30df\u30cb\u30e3\u30c3\u30af\u306e\u5915\u65e5\u3001\u30c1\u30e3\u30f3\u30b0\u30fc\u306e\u30ab\u30d5\u30a7\u3001\u305d\u3057\u3066\u7d42\u308f\u308a\u306e\u306a\u3044\u5192\u967a\u3002\u3057\u304b\u3057\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u304a\u91d1\u3084\u7a0e\u91d1\u3092\u7ba1\u7406\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u305d\u306e\u5922\u306f\u6df7\u4e71\u306b\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059 \ud83d\ude35\u3002<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u591a\u304f\u306e\u5916\u56fd\u4eba\u306f\u3059\u3050\u306b\u3001\u30d0\u30ea\u306e\u4f1a\u8a08\u306f\u6bcd\u56fd\u307b\u3069\u5358\u7d14\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6c17\u3065\u304d\u307e\u3059\u3002PT 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400;\">\u305d\u306e\u305f\u3081\u3001\u307e\u3059\u307e\u3059\u591a\u304f\u306e\u5916\u56fd\u4eba\u304c\u30d7\u30ed\u306e\u30d0\u30ea\u4f1a\u8a08\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5f7c\u3089\u306f\u7c3f\u8a18\u3001\u7d66\u4e0e\u8a08\u7b97\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u660e\u78ba\u304b\u3064\u6b63\u78ba\u306b\u51e6\u7406\u3057\u307e\u3059\u3002\u66f8\u985e\u306b\u6eba\u308c\u308b\u4ee3\u308f\u308a\u306b\u3001\u3042\u306a\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u904b\u55b6\u3084\u30d0\u30ea\u3067\u306e\u751f\u6d3b\u305d\u306e\u3082\u306e\u3092\u697d\u3057\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059 \ud83c\udf34\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u300c\u4ee5\u524d\u306f\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306b\u4f55\u6642\u9593\u3082\u8cbb\u3084\u3057\u3066\u3044\u307e\u3057\u305f\u300d\u3068\u8a9e\u308b\u306e\u306f\u3001\u30a6\u30d6\u30c9\u3067\u30f4\u30a3\u30e9\u3092\u6240\u6709\u3059\u308b\u30b9\u30da\u30a4\u30f3\u4eba\u306e\u30de\u30ea\u30a2\u30fb\u30ed\u30da\u30b9\u3055\u3093\u3002\u300c\u4eca\u3067\u306f\u3001\u30d0\u30ea\u306e\u4f1a\u8a08\u58eb\u304c\u79c1\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7ba1\u7406\u3057\u3066\u304f\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u8ca1\u52d9\u306e\u30b9\u30c8\u30ec\u30b9\u304c\u306a\u304f\u306a\u308a\u3001\u304a\u5ba2\u69d8\u306e\u305f\u3081\u306e\u6642\u9593\u304c\u5897\u3048\u307e\u3057\u305f\u3002\u300d\u2705<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u30c1\u30e3\u30f3\u30b0\u30fc\u3067\u30ab\u30d5\u30a7\u3092\u904b\u55b6\u3057\u305f\u308a\u3001\u30bb\u30df\u30cb\u30e3\u30c3\u30af\u3067\u30f4\u30a3\u30e9\u3092\u7ba1\u7406\u3057\u305f\u308a\u3057\u306a\u304c\u3089\u3001\u5c02\u9580\u5bb6\u306b\u7d66\u4e0e\u3001\u8acb\u6c42\u66f8\u3001\u653f\u5e9c\u3078\u306e\u63d0\u51fa\u66f8\u985e\u3092\u4efb\u305b\u308b\u59ff\u3092\u60f3\u50cf\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044 \ud83c\udf0d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0\u30d0\u30ea\u3067\u306e\u751f\u6d3b\u3092\u3082\u3063\u3068\u30b7\u30f3\u30d7\u30eb\u306b\u3057\u307e\u305b\u3093\u304b\uff1f\u4eca\u3059\u3050\u4f1a\u8a08\u58eb\u3068\u3064\u306a\u304c\u308a\u3001\u3042\u306a\u305f\u306e\u8ca1\u52d9\u3092\u30b9\u30e0\u30fc\u30ba\u304b\u3064\u5b89\u5fc3\u306b\u3057\u307e\u3057\u3087\u3046 \ud83d\udcca\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43647711 table-of-content e-flex e-con-boxed e-con e-parent\" data-id=\"43647711\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68aff072 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"68aff072\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u76ee\u6b21<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b72a8df elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2b72a8df\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-1\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u306a\u305c\u5916\u56fd\u4eba\u306b2026\u5e74\u306e\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u5fc5\u8981\u306a\u306e\u304b \ud83c\udf0d<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-2\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u30d7\u30ed\u306e\u4f1a\u8a08\u58eb\u304c\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5 \ud83d\udcca<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-3\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5c0f\u898f\u6a21\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7c3f\u8a18\u3068\u7d66\u4e0e\u306e\u7406\u89e3 \ud83d\udcbc<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-4\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5916\u56fd\u6295\u8cc7\u5bb6\u306b\u304a\u3051\u308bPT PMA\u4f1a\u8a08\u30b5\u30dd\u30fc\u30c8\u306e\u5f79\u5272 \ud83c\udfe2<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-5\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5b9f\u4f8b\uff1a\u30f4\u30a3\u30e9\u30aa\u30fc\u30ca\u30fc\u304c\u4f1a\u8a08\u58eb\u3067\u8ca1\u52d9\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u3057\u305f\u8a71 \ud83c\udfe1<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-6\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u30d0\u30ea\u306e\u7a0e\u52d9\u3092\u5b88\u308b\u305f\u3081\u306e\u30b9\u30c6\u30c3\u30d7 \u2705<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-7\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u5916\u56fd\u4eba\u8d77\u696d\u5bb6\u304c\u9078\u3076\u3079\u304d\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9 \ud83d\udd0e<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-8\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u4f1a\u8a08\u58eb\u3092\u4f7f\u308f\u306a\u3044\u5916\u56fd\u4eba\u304c\u72af\u3059\u4e00\u822c\u7684\u306a\u30df\u30b9 \u26a0\ufe0f<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section-9\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u30d0\u30ea\u4f1a\u8a08\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308bFAQ \u2753<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43ea0d74 e-flex e-con-boxed e-con e-parent\" data-id=\"43ea0d74\" data-element_type=\"container\" id=\"section-1\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-640aacd9 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"640aacd9\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u306a\u305c\u5916\u56fd\u4eba\u306b2026\u5e74\u306e\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u5fc5\u8981\u306a\u306e\u304b <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udf0d\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f30d.svg\"><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71158370 elementor-widget elementor-widget-text-editor\" data-id=\"71158370\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u30d0\u30ea\u3067\u306e\u751f\u6d3b\u306f\u9b54\u6cd5\u306e\u3088\u3046\u3067\u3059\u2014\u592a\u967d\u3001\u30b5\u30fc\u30d5\u30a3\u30f3\u3001\u305d\u3057\u3066\u62e1\u5927\u3059\u308b\u5916\u56fd\u4eba\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u3002\u3057\u304b\u3057\u305d\u306e\u88cf\u306b\u306f\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u5236\u5ea6\u3068\u3044\u3046\u8ab2\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u30f4\u30a3\u30e9\u3001\u30ab\u30d5\u30a7\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3059\u308b\u591a\u304f\u306e\u5916\u56fd\u4eba\u306f\u3001\u305d\u306e\u8907\u96d1\u3055\u3092\u904e\u5c0f\u8a55\u4fa1\u3057\u304c\u3061\u3067\u3059\u3002\u30d7\u30ed\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u306a\u3051\u308c\u3070\u3001\u6b21\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\uff1a<\/span><\/p><p><span style=\"font-weight: 400;\">\u274c \u7a0e\u52d9\u7533\u544a\u306e\u9045\u5ef6<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c VAT\u7533\u544a\u306e\u8aa4\u308a<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u30b9\u30bf\u30c3\u30d5\u7d66\u4e0e\u306e\u8a08\u7b97\u30df\u30b9<\/span><\/p><p><span style=\"font-weight: 400;\">2026\u5e74\u306b\u306f\u3055\u3089\u306b\u591a\u304f\u306e\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u30d0\u30ea\u3092\u9078\u3093\u3067\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3082\u306f\u3084\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u306f\u306a\u304f\u3001\u6295\u8cc7\u3092\u5b88\u308a\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u5fc5\u9808\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7dc7b894 e-flex e-con-boxed e-con e-parent\" data-id=\"7dc7b894\" data-element_type=\"container\" id=\"section-2\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a5d6cef at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"4a5d6cef\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-2\">\u30d7\u30ed\u306e\u4f1a\u8a08\u58eb\u304c\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u65b9\u6cd5 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcca\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4ca.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f80fdc8 elementor-widget elementor-widget-text-editor\" data-id=\"4f80fdc8\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-8220\" src=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-5.png\" alt=\"\u30d0\u30ea\u4f1a\u8a08\u58eb\u304c\u5916\u56fd\u4eba\u7d4c\u55b6\u8005\u3092\u652f\u63f4\u3002\u7a0e\u52d9\u7533\u544a\u3001VAT\u3001\u7d66\u4e0e\u7a0e\u3001NPWP\u767b\u9332\u306a\u3069\u306b\u5bfe\u5fdc\" width=\"1232\" height=\"928\" srcset=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-5.png 1232w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-5-300x226.png 300w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-5-1024x771.png 1024w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-2-5-768x578.png 768w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u7a0e\u52d9\u5236\u5ea6\u306b\u306f\u3001\u6bce\u6708\u306eVAT\uff08PPN\uff09\u7533\u544a\u3001\u6cd5\u4eba\u7a0e\u306e\u5e74\u6b21\u7533\u544a\u3001\u56db\u534a\u671f\u3054\u3068\u306eLKPM\u5831\u544a\u304c\u3042\u308a\u307e\u3059\u3002\u3072\u3068\u3064\u3067\u3082\u6b20\u3051\u308b\u3068\u7f70\u91d1\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u30d7\u30ed\u306e\u4f1a\u8a08\u58eb\u304c\u884c\u3046\u3053\u3068\uff1a<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 NPWP\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u306e\u767b\u9332<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u30f4\u30a3\u30e9\u8cc3\u8cb8\u306eVAT\u51e6\u7406<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u7d66\u4e0e\u7a0e\uff08PPh 21\uff09\u306e\u6b63\u78ba\u306a\u7533\u544a<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 LKPM\u5831\u544a\u306e\u671f\u9650\u5185\u63d0\u51fa<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 OSS\u4e8b\u696d\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u66f4\u65b0<\/span><\/p><p><span style=\"font-weight: 400;\">\ud83d\udca1 \u4f8b\uff1a\u30c1\u30e3\u30f3\u30b0\u30fc\u3067\u30ab\u30d5\u30a7\u3092\u904b\u55b6\u3059\u308b\u30a2\u30e1\u30ea\u30ab\u4eba\u30aa\u30fc\u30ca\u30fc\u306e\u30b5\u30e9\u30fb\u30b8\u30e7\u30f3\u30bd\u30f3\u3055\u3093\u306f\u3001\u5831\u544a\u3092\u6020\u3063\u305f\u3053\u3068\u3067\u30e9\u30a4\u30bb\u30f3\u30b9\u5931\u52b9\u306e\u5371\u6a5f\u306b\u76f4\u9762\u3057\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u30d0\u30ea\u306e\u4f1a\u8a08\u58eb\u304c\u7533\u544a\u3092\u4fee\u6b63\u3057\u3001\u30ea\u30de\u30a4\u30f3\u30c0\u30fc\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u5f7c\u5973\u306e\u4e8b\u696d\u3092\u6551\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-440c6480 e-flex e-con-boxed e-con e-parent\" data-id=\"440c6480\" data-element_type=\"container\" id=\"section-3\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b904395 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"6b904395\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-3\">\u5c0f\u898f\u6a21\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7c3f\u8a18\u3068\u7d66\u4e0e\u306e\u7406\u89e3 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcbc\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4bc.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3487468b elementor-widget elementor-widget-text-editor\" data-id=\"3487468b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u30ab\u30d5\u30a7\u3084\u30b7\u30e7\u30c3\u30d7\u3001\u30f4\u30a3\u30e9\u306e\u904b\u55b6\u306f\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3060\u3051\u3067\u306f\u6210\u308a\u7acb\u3061\u307e\u305b\u3093\u3002\u300c\u6b63\u3057\u3044\u7c3f\u8a18\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002\u7c3f\u8a18\u306f\u53ce\u5165\u3068\u652f\u51fa\u3092\u8ffd\u8de1\u3057\u3001\u7d66\u4e0e\u306f\u30b9\u30bf\u30c3\u30d5\u304c\u6b63\u3057\u304f\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u30d0\u30ea\u3067\u306e\u7d66\u4e0e\u306f\u6b21\u3082\u542b\u307e\u308c\u307e\u3059\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BPJS\uff08\u793e\u4f1a\u4fdd\u967a\u3068\u96c7\u7528\u4fdd\u967a\uff09<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b8b\u696d\u4ee3<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f11\u6687\u30dc\u30fc\u30ca\u30b9<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u30aa\u30fc\u30ca\u30fc\u306f\u3053\u3053\u3067\u82e6\u52b4\u3057\u307e\u3059 \ud83d\ude35\u3002\u3057\u304b\u3057\u3001\u30d0\u30ea\u4f1a\u8a08\u58eb\u306f\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u3048\u3001\u7d66\u4e0e\u51e6\u7406\u3092\u7c21\u5358\u306b\u3057\u307e\u3059\u3002\u8ca1\u52d9\u5831\u544a\u3092\u624b\u306b\u3059\u308c\u3070\u3001\u5229\u76ca\u306e\u6f0f\u308c\u3092\u898b\u3064\u3051\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u6210\u9577\u6226\u7565\u3092\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b15681e e-flex e-con-boxed e-con e-parent\" data-id=\"5b15681e\" data-element_type=\"container\" id=\"section-4\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e1d56c at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"66e1d56c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-4\">\u5916\u56fd\u6295\u8cc7\u5bb6\u306b\u304a\u3051\u308bPT PMA\u4f1a\u8a08\u30b5\u30dd\u30fc\u30c8\u306e\u5f79\u5272 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udfe2\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f3e2.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f12cc13 elementor-widget elementor-widget-text-editor\" data-id=\"1f12cc13\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u5916\u56fd\u4eba\u306f\u5408\u6cd5\u7684\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u3001PT PMA\uff08\u5916\u56fd\u6295\u8cc7\u4f1a\u793e\uff09\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u69cb\u9020\u306b\u306f\u7fa9\u52d9\u3082\u4f34\u3044\u307e\u3059\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u78ba\u306a\u7c3f\u8a18\u8a18\u9332 \ud83d\udcd1<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6b21\u304a\u3088\u3073\u5e74\u6b21\u306e\u7a0e\u52d9\u7533\u544a \ud83d\udcca<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u5831\u544a\uff08LKPM\uff09\ud83d\udcdd<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u3053\u308c\u3092\u6020\u308b\u3068\u3001\u7f70\u91d1\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u5931\u52b9\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> PT PMA\u306b\u7279\u5316\u3057\u305f\u4f1a\u8a08\u58eb\u306f\u3001\u6295\u8cc7\u5bb6\u3092\u5b88\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30c1\u30e3\u30f3\u30b0\u30fc\u306e\u30b5\u30fc\u30d5\u30ad\u30e3\u30f3\u30d7\u3084\u30a6\u30d6\u30c9\u306e\u30e8\u30ac\u30ea\u30c8\u30ea\u30fc\u30c8\u306f\u3001\u30b9\u30bf\u30c3\u30d5\u7d66\u4e0e\u3001\u30b2\u30b9\u30c8\u53ce\u5165\u3001\u7a0e\u52d9\u3092\u4f1a\u8a08\u58eb\u306b\u4efb\u305b\u308b\u3053\u3068\u3067\u3001\u6210\u9577\u306b\u96c6\u4e2d\u3067\u304d\u307e\u3059 \ud83c\udf31\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f9afbf4 e-flex e-con-boxed e-con e-parent\" data-id=\"3f9afbf4\" data-element_type=\"container\" id=\"section-5\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28aa973 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"28aa973\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-5\">\u5b9f\u4f8b\uff1a\u30f4\u30a3\u30e9\u30aa\u30fc\u30ca\u30fc\u304c\u4f1a\u8a08\u58eb\u3067\u8ca1\u52d9\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u3057\u305f\u8a71 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udfe1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f3e1.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f3d94b5 elementor-widget elementor-widget-text-editor\" data-id=\"5f3d94b5\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">2023\u5e74\u3001\u30bb\u30df\u30cb\u30e3\u30c3\u30af\u3067\u30f4\u30a3\u30e9\u3092\u8cfc\u5165\u3057\u305f\u30a4\u30ae\u30ea\u30b9\u4eba\u306e\u30b8\u30a7\u30fc\u30e0\u30ba\u30fb\u30a6\u30a9\u30fc\u30ab\u30fc\u3055\u3093\u306f\u3001\u89b3\u5149\u5ba2\u3078\u306e\u30ec\u30f3\u30bf\u30eb\u3092\u59cb\u3081\u307e\u3057\u305f\u3002\u5f53\u521d\u306f\u81ea\u5206\u3067\u7ba1\u7406\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u2026<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c VAT\u306e\u672a\u52a0\u7b97<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u7533\u544a\u671f\u9650\u306e\u9045\u5ef6<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u7f70\u91d1\u306e\u767a\u751f<\/span><\/p><p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u77e5\u4eba\u304b\u3089\u30d0\u30ea\u4f1a\u8a08\u58eb\u3092\u7d39\u4ecb\u3055\u308c\u307e\u3057\u305f\u3002\u5f7c\u3089\u306f\uff1a<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u7c3f\u8a18\u3092\u6574\u7406<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u7d66\u4e0e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u7a0e\u52d9\u7533\u544a\u3092\u671f\u9650\u5185\u306b\u5b9f\u65bd<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2705 \u6bce\u6708\u306e\u5229\u76ca\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u51fa<\/span><\/p><p><span style=\"font-weight: 400;\">\u300c\u30d0\u30ea\u4f1a\u8a08\u58eb\u306b\u4f9d\u983c\u3057\u305f\u304a\u304b\u3052\u3067\u3001\u30f4\u30a3\u30e9\u4e8b\u696d\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002\u4eca\u306f\u30b2\u30b9\u30c8\u306b\u96c6\u4e2d\u3067\u304d\u3066\u3044\u307e\u3059\u300d\u3068\u5f7c\u306f\u8a9e\u308a\u307e\u3059 \ud83c\udf34\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14a15874 e-flex e-con-boxed e-con e-parent\" data-id=\"14a15874\" data-element_type=\"container\" id=\"section-6\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-118edae4 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"118edae4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-6\">\u30b9\u30c8\u30ec\u30b9\u306a\u304f\u30d0\u30ea\u306e\u7a0e\u52d9\u3092\u5b88\u308b\u305f\u3081\u306e\u30b9\u30c6\u30c3\u30d7 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u2705\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2705.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-788976cf elementor-widget elementor-widget-text-editor\" data-id=\"788976cf\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u554f\u984c\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u3092\u5b9f\u884c\u3057\u307e\u3057\u3087\u3046\uff1a<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NPWP\u3092\u65e9\u3081\u306b\u767b\u9332<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u58eb\u3092\u96c7\u3046<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u3092\u30c7\u30b8\u30bf\u30eb\u4fdd\u7ba1<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bce\u6708\u30fb\u5e74\u6b21\u306e\u7a0e\u52d9\u7533\u544a\u3092\u5b9f\u65bd<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT\u306e\u8a08\u753b\u3092\u4e8b\u524d\u306b\u6e96\u5099<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u6539\u6b63\u3092\u5e38\u306b\u30c1\u30a7\u30c3\u30af<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">\u7d44\u7e54\u5316\u3055\u3048\u3067\u304d\u308c\u3070\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u7c21\u5358\u306b\u611f\u3058\u3089\u308c\u3001\u30d0\u30ea\u3092\u5b89\u5fc3\u3057\u3066\u697d\u3057\u3081\u307e\u3059\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-468eda30 e-flex e-con-boxed e-con e-parent\" data-id=\"468eda30\" data-element_type=\"container\" id=\"section-7\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4af7c7a0 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"4af7c7a0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-7\">\u5916\u56fd\u4eba\u8d77\u696d\u5bb6\u304c\u9078\u3076\u3079\u304d\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udd0e\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f50e.svg\">\n<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-491e10d4 elementor-widget elementor-widget-text-editor\" data-id=\"491e10d4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-8221\" src=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-6.png\" alt=\"\u5916\u56fd\u4eba\u8d77\u696d\u5bb6\u304cPT PMA\u3084\u7c3f\u8a18\u3001\u6599\u91d1\u900f\u660e\u6027\u306b\u3064\u3044\u3066\u4f1a\u8a08\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u5834\u9762\" width=\"1232\" height=\"928\" srcset=\"https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-6.png 1232w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-6-300x226.png 300w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-6-1024x771.png 1024w, https:\/\/baliaccountants.com\/wp-content\/uploads\/2025\/10\/1-3-6-768x578.png 768w\" sizes=\"(max-width: 1232px) 100vw, 1232px\" \/>\u3059\u3079\u3066\u306e\u4f1a\u8a08\u58eb\u304c\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u63a2\u3059\u3079\u304d\u306f\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u82f1\u8a9e\u3068\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u8a9e\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PT PMA\u3084\u5916\u56fd\u4eba\u9867\u5ba2\u306e\u7d4c\u9a13<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u900f\u660e\u306a\u6599\u91d1 \ud83d\udcb0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ea\u30de\u30a4\u30f3\u30c0\u30fc\u3084\u5b9a\u671f\u5831\u544a\u306e\u63d0\u4f9b<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u4eba\u304b\u3089\u306e\u826f\u3044\u30ec\u30d3\u30e5\u30fc<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u4fe1\u983c\u3067\u304d\u308b\u30d0\u30ea\u4f1a\u8a08\u58eb\u306f\u5358\u306a\u308b\u7a0e\u52d9\u51e6\u7406\u8005\u3067\u306f\u306a\u304f\u3001\u6210\u9577\u3092\u652f\u3048\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d59542 e-flex e-con-boxed e-con e-parent\" data-id=\"1d59542\" data-element_type=\"container\" id=\"section-8\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-511a2d7 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"511a2d7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-8\">\u4f1a\u8a08\u58eb\u3092\u4f7f\u308f\u306a\u3044\u5916\u56fd\u4eba\u304c\u72af\u3059\u4e00\u822c\u7684\u306a\u30df\u30b9 <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u26a0\ufe0f\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/26a0.svg\">\n<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73a69c7 elementor-widget elementor-widget-text-editor\" data-id=\"73a69c7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u3088\u304f\u3042\u308b\u30df\u30b9\u306f\uff1a<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u7a0e\u52d9\u671f\u9650\u3092\u9003\u3059<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c VAT\u3092\u5fd8\u308c\u308b<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u7d66\u4e0e\u3092\u8aa4\u3063\u3066\u652f\u6255\u3046<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c \u500b\u4eba\u3068\u4e8b\u696d\u306e\u8cc7\u91d1\u3092\u6df7\u540c<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u274c LKPM\u5831\u544a\u3092\u7121\u8996<\/span><\/p><p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u30df\u30b9\u306f\u7f70\u91d1\u3084\u30b9\u30bf\u30c3\u30d5\u306e\u4e0d\u6e80\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u3092\u96c7\u3046\u3053\u3068\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u8ca1\u52d9\u306e\u4fdd\u967a\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059 \ud83d\udee1\ufe0f\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f239007 e-flex e-con-boxed e-con e-parent\" data-id=\"f239007\" data-element_type=\"container\" id=\"section-9\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5011023 at-heading-animation at-animation-heading-none elementor-widget elementor-widget-heading\" data-id=\"5011023\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"#section-9\">\u30d0\u30ea\u4f1a\u8a08\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3059\u308bFAQ <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u2753\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2753.svg\"><\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5cefc8 e-flex e-con-boxed e-con e-parent\" data-id=\"5cefc8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-421ba5f elementor-widget elementor-widget-elementskit-accordion\" data-id=\"421ba5f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-69dec800631f2\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-421ba5f\">\n                        <a href=\"#collapse-0b6852869dec800631f2\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-0b6852869dec800631f2\" aria-expanded=\"true\" aria-controls=\"Collapse-0b6852869dec800631f2\">\n                            \n                            <span class=\"ekit-accordion-title\">\u30d0\u30ea\u3067\u306fNPWP\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-0b6852869dec800631f2\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-421ba5f\" data-parent=\"#accordion-69dec800631f2\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u306f\u3044\u3002\u53ce\u5165\u304c\u3042\u308c\u3070\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-421ba5f\">\n                        <a href=\"#collapse-cf968b069dec800631f2\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-cf968b069dec800631f2\" aria-expanded=\"false\" aria-controls=\"Collapse-cf968b069dec800631f2\">\n                            \n                            <span class=\"ekit-accordion-title\">PT PMA\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-cf968b069dec800631f2\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-421ba5f\" data-parent=\"#accordion-69dec800631f2\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u5916\u56fd\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u4f1a\u793e\u5f62\u614b\u3067\u3059\u3002<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-421ba5f\">\n                        <a href=\"#collapse-fc95e2769dec800631f2\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-fc95e2769dec800631f2\" aria-expanded=\"false\" aria-controls=\"Collapse-fc95e2769dec800631f2\">\n                            \n                            <span class=\"ekit-accordion-title\">\u4f1a\u8a08\u58eb\u306f\u30f4\u30a3\u30e9\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u3082\u51e6\u7406\u3057\u307e\u3059\u304b\uff1f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-fc95e2769dec800631f2\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-421ba5f\" data-parent=\"#accordion-69dec800631f2\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u3082\u3061\u308d\u3093\u3002\u7d66\u4e0e\u3001\u6b8b\u696d\u3001BPJS\u3082\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-421ba5f\">\n                        <a href=\"#collapse-de51b7469dec800631f2\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-de51b7469dec800631f2\" aria-expanded=\"false\" aria-controls=\"Collapse-de51b7469dec800631f2\">\n                            \n                            <span class=\"ekit-accordion-title\">\u7a0e\u52d9\u306f\u3069\u306e\u304f\u3089\u3044\u306e\u983b\u5ea6\u3067\u7533\u544a\u3057\u307e\u3059\u304b\uff1f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-de51b7469dec800631f2\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-421ba5f\" data-parent=\"#accordion-69dec800631f2\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u6bce\u6708\u304a\u3088\u3073\u5e74\u6b21\u306e\u7533\u544a\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-421ba5f\">\n                        <a href=\"#collapse-3add49269dec800631f2\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3add49269dec800631f2\" aria-expanded=\"false\" aria-controls=\"Collapse-3add49269dec800631f2\">\n                            \n                            <span class=\"ekit-accordion-title\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u9ad8\u984d\u3067\u3059\u304b\uff1f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n     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aria-controls=\"Collapse-c47698469dec800631f2\">\n                            \n                            <span class=\"ekit-accordion-title\">\u6295\u8cc7\u306e\u7a0e\u52d9\u8a08\u753b\u3082\u652f\u63f4\u3057\u3066\u304f\u308c\u307e\u3059\u304b\uff1f<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c47698469dec800631f2\" class=\" collapse\" aria-labelledby=\"primaryHeading-5-421ba5f\" data-parent=\"#accordion-69dec800631f2\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><span style=\"font-weight: 400\">\u306f\u3044\u3001\u5408\u6cd5\u7684\u306b\u7a0e\u8ca0\u62c5\u3092\u6700\u5c0f\u5316\u3059\u308b\u6226\u7565\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a55a1f4 blog-single-need-help elementor-widget elementor-widget-text-editor\" data-id=\"4a55a1f4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #ff0000;\">\ud83d\udcde \u4eca\u3059\u3050 WhatsApp\u3067\u65e5\u672c\u8a9e\u5bfe\u5fdc\u306e\u4f1a\u8a08\u58eb\u306b\u3054\u76f8\u8ac7\uff01\ud83d\udcca<\/span><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-550bc549 elementor-align-left whatpp-button elementor-widget elementor-widget-button\" data-id=\"550bc549\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/6281299734101\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-whatsapp-1\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Chat on whatsapp<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p> \u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3067\u7a0e\u52d9\u30fb\u7c3f\u8a18\u30fb\u7d66\u4e0e\u3092\u5b89\u5fc3\u30b5\u30dd\u30fc\u30c8\u3002\u65e5\u672c\u4eba\u5411\u3051\u4f1a\u8a08\u3068PT PMA\u5bfe\u5fdc\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u652f\u63f4\u2728<\/p>\n","protected":false},"author":2,"featured_media":8217,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-8216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-45"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3068PT PMA\u5bfe\u5fdc\uff5c\u65e5\u672c\u4eba\u5411\u3051\u4f1a\u8a08 \ud83c\udf34\ud83d\udcca<\/title>\n<meta name=\"description\" content=\"\u30d0\u30ea\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3067\u7a0e\u52d9\u30fb\u7c3f\u8a18\u30fb\u7d66\u4e0e\u3092\u5b89\u5fc3\u30b5\u30dd\u30fc\u30c8\u3002\u65e5\u672c\u4eba\u5411\u3051\u4f1a\u8a08\u3068PT 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