{"id":3955,"date":"2017-11-09T17:24:40","date_gmt":"2017-11-09T17:24:40","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/tmp_myanmar\/uncategorized\/customs_duty.html"},"modified":"2017-11-09T17:24:40","modified_gmt":"2017-11-09T17:24:40","slug":"customs_duty","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/myanmar2\/blog\/%e9%9b%91%e8%aa%8c%e6%8e%b2%e8%bc%89\/customs_duty\/","title":{"rendered":"\u30df\u30e3\u30f3\u30de\u30fc\u306b\u304a\u3051\u308b\u95a2\u7a0e\uff08Customs Duty\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"summary\">\n<h3 class=\"f_110\">\n\u6982\u8981<\/h3>\n<p>\n\u8cbf\u6613\u95a2\u9023\u696d\u52d9\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u3042\u308b\u95a2\u7a0e\u3002\u4ee5\u524d\u306f\u4e0d\u900f\u660e\u306a\u8981\u7d20\u3082\u3042\u3063\u305f\u30df\u30e3\u30f3\u30de\u30fc\u306e\u95a2\u7a0e\u3067\u3042\u308b\u304c\u3001\u56fd\u969b\u5354\u529b\u6a5f\u69cb\uff08JICA\uff09\u306e\u652f\u63f4\u306b\u3088\u308a\u30de\u30c3\u30af\u30b9\uff08MACCS\uff09\u3068\u3044\u3046\u96fb\u5b50\u901a\u95a2\u30b7\u30b9\u30c6\u30e0\u304c\u7a3c\u50cd\u3057\u3001\u753b\u671f\u7684\u306b\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3057\u3066\u3044\u308b\u30022018\u5e74\u306b\u306f\u6771\u5357\u30a2\u30b8\u30a2\u8af8\u56fd\u9023\u5408\uff08ASEAN\uff09\u57df\u5185\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u3001\u95a2\u7a0e\u306f\u64a4\u5ec3\u3055\u308c\u308b\u4e88\u5b9a\u3060\u3002<\/p>\n<\/div>\n<div class=\"text\">\n<p>\n<strong>1.&nbsp;\u30df\u30e3\u30f3\u30de\u30fc\u306e\u95a2\u7a0e\u306e\u6982\u8981<\/strong><br \/>\n\u30df\u30e3\u30f3\u30de\u30fc\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u8f38\u51fa\u306b\u3064\u3044\u3066\u95a2\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u304c\u3001\u8f38\u5165\u306b\u3064\u3044\u3066\u306f\u4e00\u822c\u7684\u306b\u307b\u3068\u3093\u3069\u306e\u8ca8\u7269\u306b\u95a2\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002\u7a0e\u95a2\u306e\u4e16\u754c\u3067\u306f\u3001\u4e16\u306e\u4e2d\u306e\u3042\u3089\u3086\u308b\u3082\u306e\u306bHS\u30b3\u30fc\u30c9\u3068\u3044\u3046\u756a\u53f7\u304c\u632f\u3089\u308c\u3066\u304a\u308a\u3001HS\u30b3\u30fc\u30c9\u306b\u5fdc\u3058\u3066\u5404\u56fd\u3067\u95a2\u7a0e\u7387\u304c\u6c7a\u3081\u3089\u308c\u308b\u3002\u307e\u305a\u306f\u3001\u8f38\u5165\u3059\u308b\u7269\u54c1\u304c\u3001\u3069\u306eHS\u30b3\u30fc\u30c9\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u56fd\u969b\u5354\u529b\u6a5f\u69cb\uff08JICA\uff09\u304c\u652f\u63f4\u3092\u884c\u3063\u3066\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u96fb\u5b50\u901a\u95a2\u30b7\u30b9\u30c6\u30e0\u30de\u30c3\u30af\u30b9\uff08MACCS\uff1aMyanmar Automated Cargo Clearance System\uff09\u306e\u5c0e\u5165\u3084\u3001\u6771\u5357\u30a2\u30b8\u30a2\u8af8\u56fd\u9023\u5408\uff08ASEAN\uff09\u7d4c\u6e08\u5171\u540c\u4f53\uff08AEC\uff09\u306e\u767a\u8db3\u306b\u4f34\u3046\u95a2\u7a0e\u306e\u64a4\u5ec3\u306a\u3069\u3001\u30df\u30e3\u30f3\u30de\u30fc\u306b\u304a\u3051\u308b\u7a0e\u95a2\u30fb\u95a2\u7a0e\u306e\u74b0\u5883\u306f\u5909\u9769\u306e\u904e\u6e21\u671f\u306b\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<h4>\n2.&nbsp;\u4e8b\u696d\u8005\u306b\u304a\u3051\u308b\u8f38\u5165\u95a2\u7a0e<\/h4>\n<p>\n<strong>(1) \u8f38\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066<\/strong><br \/>\n\u30df\u30e3\u30f3\u30de\u30fc\u306b\u8ca8\u7269\u3092\u8f38\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u95a2\u7a0e\u306e\u4ed6\u306b\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Advance Income Tax\uff092\uff05\u304a\u3088\u3073\u5546\u696d\u7a0e\uff08Commercial Tax\uff095\uff05\u3001\u7279\u5225\u7269\u54c1\u7a0e\uff08Special Goods Tax\uff095\uff5e120\uff05\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fc\u30d5\u30a3\u30fc\uff08\u30b3\u30f3\u30c6\u30ca1\u672c\u5f53\u305f\u308a\uff092\u4e07\u30c1\u30e3\u30c3\u30c8\u3001MACCS\u624b\u6570\u6599\uff081\u4ef6\u306b\u3064\u304d\uff093\u4e07\u30c1\u30e3\u30c3\u30c8\u306a\u3069\u306e\u8af8\u7a0e\u304c\u304b\u304b\u308b\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6e2f\u306b\u8377\u63da\u3052\u3055\u308c\u308b\u5834\u5408\u306f\u30e4\u30f3\u30b4\u30f3\u5e02\u5185\u306e\u7a0e\u95a2\u672c\u90e8\u306b\u304a\u3044\u3066\u3001\u7a7a\u8f38\u306e\u5834\u5408\u306f\u7a7a\u6e2f\u306b\u304a\u3044\u3066\u3001\u30c6\u30a3\u30e9\u30ef\u7d4c\u6e08\u7279\u533a\uff08SEZ\uff09\u3067\u306fSEZ\u5185\u306e\u7a0e\u95a2\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u8ca8\u7269\u306e\u5f15\u304d\u53d6\u308a\u306e\u524d\u306b\u624b\u7d9a\u304d\u3092\u884c\u3044\u3001\u4e00\u62ec\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u308b\u3002\u30df\u30e3\u30f3\u30de\u30fc\u306b\u8ca8\u7269\u304c\u5230\u7740\u3057\u305f\u3089\u3001\u7a0e\u95a2\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002\u8f38\u51fa\u5165\u7533\u544a\u306f\u3001\u8f38\u51fa\u5165\u8005\u304c\u81ea\u3089\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u901a\u95a2\u58eb\u3092\u901a\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u539f\u5247\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u9678\u8def\u306e\u5834\u5408\u306f\u624b\u9806\u304c\u7570\u306a\u308b\uff09\u3002<\/p>\n<p>\u95a2\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u7a0e\u7387\u8868\uff08Tariff\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u3002\u3053\u306e\u8868\u306b\u3064\u3044\u3066\u306f\u7a0e\u95a2\u306b\u304a\u3044\u3066\u518a\u5b50\u306e\u8cfc\u5165\u3084\u7a0e\u95a2\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\uff08\u4e0b\u8a185.\u5404\u7a2e\u554f\u3044\u5408\u308f\u305b\u5148\u306a\u30692)\u53c2\u7167\uff09\u3067\u691c\u7d22\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<br \/>\n\u95a2\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u306fCIF\u4fa1\u683c\uff08Cost Insurance and Freight\uff1a\u4fdd\u967a\u6599\u30fb\u904b\u8cc3\u8fbc\u307f\u4fa1\u683c\uff09\u304c\u57fa\u672c\u3068\u306a\u308b\u304c\u3001\u8acb\u6c42\u5185\u5bb9\u306b\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fc\u90e8\u5206\u304c\u542b\u307e\u308c\u3066\u3044\u305f\u308a\u3001\u4e00\u5b9a\u306e\u5272\u5f15\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u306a\u3069\u8abf\u6574\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u5f8c\u8ff0\u3059\u308b\u4e8b\u524d\u6559\u793a\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u6709\u7528\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\n<strong>(2) MACCS\u306b\u3064\u3044\u3066<\/strong><br \/>\nJICA\u306e\u652f\u63f4\u306b\u3088\u308a2016\u5e74\u306b\u96fb\u5b50\u901a\u95a2\u30b7\u30b9\u30c6\u30e0MACCS\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002\u3053\u308c\u307e\u3067\u7d19\u30d9\u30fc\u30b9\u3060\u3063\u305f\u8f38\u51fa\u5165\u7533\u544a\u304c\u96fb\u5b50\u7684\u306b\u884c\u3048\u3001\u30c7\u30dd\u30b8\u30c3\u30c8\uff08\u9810\u8a17\u91d1\uff09\u306b\u3064\u3044\u3066\u3082\u96fb\u5b50\u51e6\u7406\u3055\u308c\u3001\u5373\u5ea7\u306b\u7d0d\u7a0e\u3057\u8f38\u51fa\u5165\u306e\u8a31\u53ef\u304c\u4e0b\u308a\u308b\u306a\u3069\u3001\u8f38\u51fa\u5165\u306e\u624b\u7d9a\u304d\u3084\u95a2\u7a0e\u306e\u7d0d\u4ed8\u624b\u7d9a\u304d\u306a\u3069\u304c\u753b\u671f\u7684\u306b\u6539\u5584\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u3010MACCS\u81ea\u52d5\u51e6\u7406\u306e\u6d41\u308c\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" alt=\"M097-0005-1\" height=\"398\" src=\"https:\/\/www.bizbuddy.mufg.jp\/files\/myanmar\/M097-0005-1.png\" width=\"608\" \/><br \/>\n\u51fa\u6240\uff1aJICA\u8cc7\u6599\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210<\/p>\n<p>\n<strong>(3) \u4e8b\u524d\u6559\u793a\u5236\u5ea6\u306b\u3064\u3044\u3066<\/strong><br \/>\n2016\u5e74\u304b\u3089\u3001HS\u30b3\u30fc\u30c9\u5206\u985e\u306e\u4e8b\u524d\u6559\u793a\u5236\u5ea6\u304c\u767a\u8db3\u3057\u305f\u3002\u8ca8\u7269\u304c\u30df\u30e3\u30f3\u30de\u30fc\u306e\u6e2f\u306b\u5230\u7740\u3059\u308b30\u65e5\u524d\u307e\u3067\u306b\u7533\u8acb\u304c\u5fc5\u8981\u3060\u304c\u3001\u66f8\u9762\u306b\u3088\u308b\u7a0e\u95a2\u304b\u3089\u306e\u56de\u7b54\u3067\u8f38\u5165\u8ca8\u7269\u306eHS\u30b3\u30fc\u30c9\u304c\u4e8b\u524d\u306b\u5206\u304b\u308b\uff08\uff1d\u7a0e\u7387\u304c\u5206\u304b\u308b\uff09\u306e\u3067\u3001\u8f38\u5165\u3092\u884c\u3046\u4e0a\u3067\u305c\u3072\u6d3b\u7528\u3057\u305f\u3044\u5236\u5ea6\u3067\u3042\u308b\u3002\u30b5\u30f3\u30d7\u30eb\u3084\u539f\u6750\u6599\u3001\u4ed5\u69d8\u66f8\u3001\u6210\u5206\u306e\u8aac\u660e\u306a\u3069\u306e\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u7533\u8acb\u3059\u308b\u3002<br \/>\n\u307e\u305f\u3001\u95a2\u7a0e\u8a55\u4fa1\u306e\u4e8b\u524d\u6559\u793a\u5236\u5ea6\u3082\u30b9\u30bf\u30fc\u30c8\u3057\u3066\u3044\u308b\u3002\u8f38\u5165\u524d\u306b\u8ab2\u7a0e\u4fa1\u683c\u6c7a\u5b9a\u306e\u57fa\u3068\u306a\u308b\u8cc7\u6599\u306a\u3069\u306e\u63d0\u51fa\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u66f8\u9762\u306b\u3088\u308b\u56de\u7b54\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u95a2\u306e\u8a55\u4fa1\u90e8\u9580\u3078\u7533\u8acb\u3059\u308b\u3002<\/p>\n<p>\n<strong>\uff1c\u4e8b\u524d\u6559\u793a\u5236\u5ea6\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u4e0b\u8a18\u307e\u3067\u554f\u3044\u5408\u308f\u305b\u3092\uff1e<\/strong><br \/>\nMyanmar Custom House\uff08\u30df\u30e3\u30f3\u30de\u30fc\u7a0e\u95a2\u672c\u90e8\uff09\u30b0\u30e9\u30a6\u30f3\u30c9\u30d5\u30ed\u30a2\u3000Public Relation Office\uff08\u30d1\u30d6\u30ea\u30c3\u30af\u30ea\u30ec\u30fc\u30b7\u30e7\u30f3\u30aa\u30d5\u30a3\u30b9\uff09\uff08\u4e88\u7d04\u4e0d\u8981\u3002\u30b9\u30c8\u30e9\u30f3\u30c9\u30fb\u30e4\u30f3\u30b4\u30f3\uff08\u30db\u30c6\u30eb\uff09\u306e\u897f100\u30e1\u30fc\u30c8\u30eb\u307b\u3069\u3001\u30ec\u30f3\u30ac\u9020\u308a\u306e\u5efa\u7269\uff09<br \/>\n\u4e0b\u8a185.\u5404\u7a2e\u554f\u3044\u5408\u308f\u305b\u5148\u306a\u30692)\u307e\u305f\u306f4)\u304b\u3089\u7533\u8acb\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3002<\/p>\n<p>\n<strong>(4) \u5404\u7a2e\u514d\u7a0e\u306b\u3064\u3044\u3066<\/strong><br \/>\n\u95a2\u7a0e\u306b\u95a2\u3057\u3001\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308b\u514d\u7a0e\u3084\u3001\u30df\u30e3\u30f3\u30de\u30fc\u6295\u8cc7\u59d4\u54e1\u4f1a\uff08MIC\uff09\u306e\u8a31\u53ef\u3084\u30a8\u30f3\u30c9\u30fc\u30b9\u30e1\u30f3\u30c8\u3092\u4e0e\u3048\u305f\u4f01\u696d\u3078\u306e\u514d\u7a0e\u3001\u653f\u5e9c\u958b\u767a\u63f4\u52a9\uff08ODA\uff09\u4e8b\u696d\u95a2\u9023\u306b\u3088\u308b\u514d\u7a0e\u3001\u305d\u306e\u4ed6\u5404\u7a2e\u306e\u514d\u7a0e\u6069\u5178\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5354\u5b9a\u3084\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u4e00\u5b9a\u306e\u6e1b\u514d\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002\u53d6\u5f15\u3092\u884c\u3046\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3002<\/p>\n<p>\n<strong>(5) AEC\u767a\u8db3\u306b\u4fc2\u308bASEAN\u5730\u57df\u306b\u304a\u3051\u308b\u95a2\u7a0e\u306e\u64a4\u5ec3\u306b\u3064\u3044\u3066<\/strong><br \/>\n2015\u5e74\u306eAEC\u306e\u767a\u8db3\u3092\u53d7\u3051\u3066\u3001ASEAN\u5730\u57df\u306b\u304a\u3051\u308b\u8cbf\u6613\u306b\u304a\u3044\u3066\u306f\u3001\u539f\u7523\u5730\u304cASEAN\u57df\u5185\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u4e00\u90e8\u54c1\u76ee\u3092\u9664\u304d\u539f\u5247\u3068\u3057\u3066\u95a2\u7a0e\u64a4\u5ec3\u304c\u56f3\u3089\u308c\u308b\u3002\u65e2\u306b\u5148\u884c\u3057\u3066\u3044\u308b\u5404\u56fd\u306b\u7d9a\u304d\u3001\u5f8c\u767a\u3067\u30df\u30e3\u30f3\u30de\u30fc\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u3001\u30e9\u30aa\u30b9\u3001\u30d9\u30c8\u30ca\u30e0\u30822018\u5e74\u306b\u95a2\u7a0e\u304c\u64a4\u5ec3\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\n<strong>3.&nbsp;\u5b9f\u969b\u306e\u8f38\u5165\u306e\u73fe\u5834\u306b\u304a\u3051\u308b\u52d5\u5411<\/strong><br \/>\n\u73fe\u5f79\u306e\u30df\u30e3\u30f3\u30de\u30fc\u4eba\u901a\u95a2\u58eb\u3078\u306e\u805e\u304d\u53d6\u308a\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001MACCS\u5c0e\u5165\u5f8c\u306f\u3001\u5404\u7a2e\u624b\u7d9a\u304d\u304c\u683c\u6bb5\u306b\u7c21\u7d20\u5316\u3055\u308c\u305f\u3068\u306e\u3053\u3068\u3002\u4ee5\u524d\u306f\u5f15\u304d\u53d6\u308a\u306e\u969b\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u5fc3\u4ed8\u3051\u306b\u3064\u3044\u3066\u3082\u3001\u983b\u5ea6\u304c\u4e0b\u304c\u3063\u3066\u304d\u3066\u3044\u308b\u3002<br \/>\n\u5b9f\u969b\u306b\u8f38\u5165\u3092\u884c\u3063\u3066\u3044\u308b\u5de5\u5834\u306a\u3069\u3078\u306e\u805e\u304d\u53d6\u308a\u3067\u306f\u3001\u539f\u6750\u6599\u306a\u3069\u306e\u8f38\u5165\u306f\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u308f\u308c\u308b\u5834\u5408\u304c\u591a\u3044\u304c\u3001\u6a5f\u68b0\u306a\u3069\u306e\u8f38\u5165\u306e\u969b\u306f\u3001\u307e\u3060\u5f15\u304d\u53d6\u308a\u306b\u95a2\u3057\u3066\u5fc3\u4ed8\u3051\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3001\u6642\u9593\u304c\u304b\u304b\u3063\u305f\u308a\u3001\u95a2\u7a0e\u306e\u652f\u6255\u3044\u306b\u95a2\u3057\u3066\u4e0d\u900f\u660e\u306a\u70b9\u304c\u3042\u308b\u3088\u3046\u306b\u898b\u53d7\u3051\u3089\u308c\u308b\u3068\u306e\u610f\u898b\u3082\u3042\u3063\u305f\u3002<\/p>\n<p>\n<strong>4.&nbsp;\u500b\u4eba\u304c\u5165\u56fd\u3059\u308b\u5834\u5408\u306e\u95a2\u7a0e<\/strong><br \/>\n\u95a2\u7a0e\u306f\u5546\u7528\u306e\u8f38\u5165\u6642\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u5165\u56fd\u6642\u306e\u624b\u8377\u7269\u3084\u5f15\u3063\u8d8a\u3057\u306a\u3069\u3067\u500b\u4eba\u306e\u8377\u7269\u3092\u904b\u3076\u969b\u306b\u3082\u8ab2\u3055\u308c\u308b\u3002\u7a0e\u95a2\u3067\u306f\u500b\u4eba\u306e\u624b\u8377\u7269\u3068\u3057\u3066\u514d\u7a0e\u7bc4\u56f2\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<div>\n<strong>\uff1c\u500b\u4eba\u306e\u624b\u8377\u7269\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3067\u6301\u3061\u8fbc\u3081\u308b\u7bc4\u56f2\uff081\u4eba\u5f53\u305f\u308a\uff09\uff1e<\/strong><\/div>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\">\n1)&nbsp;<\/td>\n<td valign=\"top\">\n\u65c5\u884c\u7528\u30ab\u30e1\u30e91\u53f0\u304a\u3088\u3073\u305d\u306e\u95a2\u9023\u30a2\u30af\u30bb\u30b5\u30ea\u30fc1\u30bb\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n2)&nbsp;<\/td>\n<td valign=\"top\">\n15\u672c\u3092\u8d85\u3048\u306a\u3044\u30b4\u30eb\u30d5\u30bb\u30c3\u30c81\u30bb\u30c3\u30c8\u3001\u30c6\u30cb\u30b9\u307e\u305f\u306f\u30d0\u30c9\u30df\u30f3\u30c8\u30f3\u7528\u54c12\u30bb\u30c3\u30c8\u3001\u91e3\u308a\u51771\u30bb\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n3)&nbsp;<\/td>\n<td valign=\"top\">\n\u81ea\u8ee2\u8eca1\u53f0<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n4)&nbsp;<\/td>\n<td valign=\"top\">\n\u81ea\u5206\u7528\u306e\u85ac\uff08\u6301\u3061\u8fbc\u307f\u7981\u6b62\u4ee5\u5916\u306e\u85ac\u306b\u9650\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n5)&nbsp;<\/td>\n<td valign=\"top\">\n2\u30ea\u30c3\u30c8\u30eb\u307e\u3067\u306e\u9152\u985e<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n6)&nbsp;<\/td>\n<td valign=\"top\">\n150\u30df\u30ea\u30ea\u30c3\u30c8\u30eb\u307e\u3067\u306e\u9999\u6c34<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n7)&nbsp;<\/td>\n<td valign=\"top\">\n400\u672c\u307e\u3067\u306e\u305f\u3070\u3053\u300150\u672c\u307e\u3067\u306e\u8449\u5dfb\u3001250\u30b0\u30e9\u30e0\u307e\u3067\u306e\u30d1\u30a4\u30d7\u7528\u523b\u307f\u305f\u3070\u3053<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n8)&nbsp;<\/td>\n<td valign=\"top\">\n\u30df\u30e3\u30f3\u30de\u30fc\u4eba\u306e\u5834\u5408\u3067\u3001\u5916\u56fd\u3078\u51fa\u767a\u306e\u969b\u306b\u4e2d\u592e\u9280\u884c\u306e\u8a31\u53ef\u3092\u5f97\u3066\u6301\u3061\u51fa\u3057\u305f\u5b9d\u77f3<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n9)&nbsp;<\/td>\n<td valign=\"top\">\n\u65c5\u884c\u7528\u30dd\u30fc\u30bf\u30d6\u30eb\u30aa\u30fc\u30c7\u30a3\u30aa\u30d7\u30ec\u30fc\u30e4\u30fc<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n10)&nbsp;<\/td>\n<td valign=\"top\">\n\u65c5\u884c\u7528\u30d3\u30c7\u30aa\u30ab\u30e1\u30e9\u3001HD\u30ab\u30e1\u30e9\u3001DV\u30ab\u30e1\u30e9\uff06\u30a2\u30af\u30bb\u30b5\u30ea\u30fc\uff06\u30d0\u30c3\u30c6\u30ea\u30fc1\u30bb\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n11)&nbsp;<\/td>\n<td valign=\"top\">\n\u30e9\u30c3\u30d7\u30c8\u30c3\u30d7PC1\u53f0\u304a\u3088\u3073\u305d\u306e\u95a2\u9023\u30a2\u30af\u30bb\u30b5\u30ea\u30fc1\u30bb\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n12)&nbsp;<\/td>\n<td valign=\"top\">\n500\u7c73\u30c9\u30eb\u307e\u3067\u306e\u96fb\u6c17\u88fd\u54c1<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n13)&nbsp;<\/td>\n<td valign=\"top\">\nCD big size 6 pcs, small size 12 pcs\u3001MD 6 pcs\u3001Video tape 6 pcs\u3001Cassette Tape 6 pcs\u3001DVD\uff0fTape for\uff08DV cam, HD cam\uff096 pcs\u3001Portable Data Storage Thumb Drive 2 pcs&hellip;\u305f\u3060\u3057\u3001\u5168\u3066\u97f3\u58f0\u30fb\u6620\u50cf\u306a\u3069\u3092\u8a18\u9332\u3059\u308b\u524d\u306e\u3082\u306e\u306b\u9650\u308b<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n14)&nbsp;<\/td>\n<td valign=\"top\">\n\u4e0a\u8a18\u306e\u7269\u4ee5\u5916\u306e\u5225\u9001\u54c1\u3067\u3001500\u7c73\u30c9\u30eb\u3092\u8d85\u3048\u305a\u3001\u304b\u3064\u500b\u4eba\u4f7f\u7528\u306e\u7bc4\u56f2\u306e\u6570\u91cf\u3092\u8d85\u3048\u306a\u3044\u3068\u7a0e\u95a2\u304c\u5224\u65ad\u3057\u305f\u3082\u306e\u306f\u514d\u7a0e<br \/>\n&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<strong>5.&nbsp;\u5404\u7a2e\u554f\u3044\u5408\u308f\u305b\u5148\u306a\u3069<\/strong><\/div>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\">\n1)&nbsp;<\/td>\n<td valign=\"top\">\n\u30df\u30e3\u30f3\u30de\u30fc\u8ca1\u52d9\u7701\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u7a0e\u95a2\u6848\u5185<br \/>\nhttp:\/\/www.mof.gov.mm\/en\/content\/customs-department<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n2)&nbsp;<\/td>\n<td valign=\"top\">\n\u30df\u30e3\u30f3\u30de\u30fc\u7a0e\u95a2\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\uff08\u5de5\u4e8b\u4e2d\u306e\u5834\u5408\u3042\u308a\uff09<br \/>\nhttp:\/\/www.myanmarcustoms.gov.mm<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n3)&nbsp;<\/td>\n<td valign=\"top\">\nMACCS\u30d8\u30eb\u30d7\u30c7\u30b9\u30af<br \/>\n\u96fb\u8a7101-379429<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n4)&nbsp;<\/td>\n<td valign=\"top\">\nMACCS\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<br \/>\nhttp:\/\/www.maccs.gov.mm<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n5)&nbsp;<\/td>\n<td valign=\"top\">\n\u30df\u30e3\u30f3\u30de\u30fc\u8cbf\u6613\u306b\u95a2\u3059\u308b\u5546\u696d\u7701\u60c5\u5831\u30b5\u30a4\u30c8<br \/>\nhttp:\/\/www.myanmartradeportal.gov.mm\/index.php?r=site\/display&amp;id=792<br \/>\n&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n<strong>6.&nbsp;\u53c2\u7167<\/strong><br \/>\n\u3053\u306e\u8a18\u4e8b\u306f\u30012017\u5e747\u6708\u73fe\u5728\u306b\u304a\u3051\u308b\u7a0e\u95a2\u30fb\u95a2\u7a0e\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066JICA\u306e\u5c02\u9580\u5bb6\u304b\u3089\u306e\u805e\u304d\u53d6\u308a\u5185\u5bb9\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066Japan Outsourcing Service Co.,Ltd\u304c\u307e\u3068\u3081\u3001\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u5b9f\u969b\u306e\u8f38\u5165\u306e\u73fe\u5834\u306b\u304a\u3051\u308b\u554f\u984c\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u8f38\u5165\u3092\u884c\u3063\u3066\u3044\u308b\u4e8b\u696d\u8005\u3078\u306e\u805e\u304d\u53d6\u308a\u3092\u57fa\u306b\u4f5c\u6210\u3057\u305f\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6982\u8981 \u8cbf\u6613\u95a2\u9023\u696d\u52d9\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u3042\u308b\u95a2\u7a0e\u3002\u4ee5\u524d\u306f\u4e0d\u900f\u660e\u306a\u8981\u7d20\u3082\u3042\u3063\u305f\u30df\u30e3\u30f3\u30de\u30fc\u306e\u95a2\u7a0e\u3067\u3042\u308b\u304c\u3001\u56fd\u969b\u5354\u529b\u6a5f\u69cb\uff08JICA\uff09\u306e\u652f\u63f4\u306b\u3088\u308a\u30de\u30c3\u30af\u30b9\uff08MACCS\uff09\u3068\u3044\u3046\u96fb\u5b50\u901a\u95a2\u30b7\u30b9\u30c6\u30e0\u304c\u7a3c\u50cd\u3057\u3001\u753b\u671f\u7684\u306b\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3057 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3955"}],"collection":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/comments?post=3955"}],"version-history":[{"count":1,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3955\/revisions"}],"predecessor-version":[{"id":4303,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3955\/revisions\/4303"}],"wp:attachment":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/media?parent=3955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/categories?post=3955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/tags?post=3955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}