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class=\"wp-block-paragraph\">\u5bfe\u8c61\u3068\u306a\u308b\u8cfc\u5165\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u3059\u3050\u306bVAT\u6255\u3044\u623b\u3057\u30d5\u30a9\u30fc\u30e0\u3092\u8981\u6c42\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307b\u3068\u3093\u3069\u306e\u5c0f\u58f2\u696d\u8005\u306f\u3001\u3042\u306a\u305f\u304c\u30d1\u30b9\u30dd\u30fc\u30c8\u3092\u63d0\u793a\u3057\u305f\u3068\u304d\u306b\u30d5\u30a9\u30fc\u30e0\u3092\u81ea\u52d5\u7684\u306b\u751f\u6210\u3059\u308b\u96fb\u5b50\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u90e8\u306e\u5c0f\u3055\u306a\u5e97\u8217\u306f\u624b\u52d5\u3067\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u7d19\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30d5\u30a9\u30fc\u30e0\u4e0a\u306e\u3059\u3079\u3066\u306e\u8a73\u7d30\u304c\u3042\u306a\u305f\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u3068\u6b63\u78ba\u306b\u4e00\u81f4\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_1.jpg\" alt=\"\u8d64\u3001\u7dd1\u3001\u91d1\u306e\u30af\u30ea\u30b9\u30de\u30b9\u30fb\u30a4\u30eb\u30df\u30cd\u30fc\u30b7\u30e7\u30f3\u306e\u4e0b\u3001\u5bb6\u65cf\u3067\u30a4\u30ae\u30ea\u30b9\u306e\u30af\u30ea\u30b9\u30de\u30b9\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u3092\u697d\u3057\u3080\u591c\" class=\"wp-image-323\" srcset=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_1.jpg 1024w, https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_1-300x225.jpg 300w, https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_1-768x576.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u6642\u306b\u30d1\u30b9\u30dd\u30fc\u30c8\u3092\u6301\u53c2\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5c0f\u58f2\u696d\u8005\u304c\u3042\u306a\u305f\u306e\u9069\u683c\u6027\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u5e97\u54e1\u306f\u3042\u306a\u305f\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u60c5\u5831\u3092\u30b7\u30b9\u30c6\u30e0\u306b\u5165\u529b\u3059\u308b\u304b\u3001\u7d19\u306e\u30d5\u30a9\u30fc\u30e0\u306b\u5165\u529b\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6255\u3044\u623b\u3057\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u691c\u8a3c\u30d7\u30ed\u30bb\u30b9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u4e00\u90e8\u306e\u5e97\u8217\u306f\u5373\u5ea7\u306b\u73fe\u91d1\u6255\u3044\u623b\u3057\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e97\u3092\u51fa\u308b\u524d\u306b\u30d5\u30a9\u30fc\u30e0\u4e0a\u306e\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u4e8c\u91cd\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8aa4\u3063\u305f\u8a73\u7d30\u306f\u6255\u3044\u623b\u3057\u8acb\u6c42\u3092\u5b8c\u5168\u306b\u7121\u52b9\u306b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u3042\u306a\u305f\u306e\u540d\u524d\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u756a\u53f7\u3001\u8cfc\u5165\u91d1\u984d\u3001\u304a\u3088\u3073\u6255\u3044\u623b\u3057\u8a08\u7b97\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3055\u3089\u306b\u3001\u5c0f\u58f2\u696d\u8005\u306e\u30b9\u30bf\u30f3\u30d7\u3068\u7f72\u540d\u304c\u7d19\u306e\u30d5\u30a9\u30fc\u30e0\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30ec\u30b7\u30fc\u30c8\u3068VAT\u66f8\u985e\u3092\u307e\u3068\u3081\u3066\u5b89\u5168\u306a\u5834\u6240\u306b\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u591a\u304f\u306e\u89b3\u5149\u5ba2\u306f\u65c5\u884c\u4e2d\u306b\u3053\u308c\u3089\u306e\u91cd\u8981\u306a\u66f8\u985e\u3092\u5931\u304f\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001VAT\u6255\u3044\u623b\u3057\u306e\u3059\u3079\u3066\u306e\u66f8\u985e\u5c02\u7528\u306e\u5c01\u7b52\u307e\u305f\u306f\u30d5\u30a9\u30eb\u30c0\u306e\u4f7f\u7528\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u66f8\u985e\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u30b3\u30d4\u30fc\u3068\u3057\u3066\u5199\u771f\u3092\u64ae\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a7a\u6e2f\u3067\u306e\u6255\u3044\u623b\u3057\u306e\u691c\u8a3c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a8\u30c7\u30a3\u30f3\u30d0\u30e9\u3084\u30de\u30f3\u30c1\u30a7\u30b9\u30bf\u30fc\u306a\u3069\u306e\u30b0\u30ec\u30fc\u30c8\u30d6\u30ea\u30c6\u30f3\u5185\u306e\u7a7a\u6e2f\u306b\u306f\u3001\u89b3\u5149\u5ba2\u5411\u3051VAT\u6255\u623b\u306e\u305f\u3081\u306e\u7a0e\u9084\u4ed8\u30c7\u30b9\u30af\u304c\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u691c\u8a3c\u306f\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3067\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306eVAT 407(NI)\u30d5\u30a9\u30fc\u30e0\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u51fa\u767a\u524d\u306b\u30d5\u30a9\u30fc\u30e0\u3092\u3069\u3053\u3067\u3069\u306e\u3088\u3046\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u5c0f\u58f2\u696d\u8005\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b8c\u6210\u3057\u305f\u30d5\u30a9\u30fc\u30e0\u3001\u30ec\u30b7\u30fc\u30c8\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u3001\u304a\u3088\u3073\u8cfc\u5165\u54c1\u3092\u691c\u8a3c\u30b9\u30bf\u30c3\u30d5\u306b\u63d0\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5f7c\u3089\u306f\u30a2\u30a4\u30c6\u30e0\u304c\u66f8\u985e\u3068\u4e00\u81f4\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u3042\u306a\u305f\u306e\u9069\u683c\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5f7c\u3089\u306f\u3042\u306a\u305f\u306e\u8a2a\u554f\u3068\u8cfc\u5165\u306b\u3064\u3044\u3066\u8cea\u554f\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3069\u3053\u3067\u30a2\u30a4\u30c6\u30e0\u3092\u8cfc\u5165\u3057\u305f\u304b\u3001\u304a\u3088\u3073\u3044\u3064UK\u3092\u51fa\u767a\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u6e96\u5099\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u6255\u623b\u4f1a\u793e\u306f\u901a\u5e38\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304d\u3001\u7a7a\u6e2f\u3067\u306e\u305d\u306e\u5834\u3067\u306e\u73fe\u91d1\u6255\u623b\u306b\u306f\u8ffd\u52a0\u6599\u91d1\u307e\u305f\u306f\u4e0d\u5229\u306a\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8cfc\u5165\u524d\u306b\u5c0f\u58f2\u696d\u8005\u304c\u3069\u306e\u6255\u623b\u65b9\u6cd5\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u73fe\u91d1\u6255\u3044\u623b\u3057\uff1a\u5373\u5ea7\u3060\u304c\u624b\u6570\u6599\u3042\u308a<\/li>\n<li>\u30ab\u30fc\u30c9\u6255\u623b\uff1a\u6255\u623b\u4f1a\u793e\u306f\u901a\u5e38\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059<\/li>\n<li>PayPal\u306e\u6255\u3044\u623b\u3057\uff1a\u983b\u7e41\u306b\u65c5\u884c\u3059\u308b\u4eba\u306b\u4fbf\u5229<\/li>\n<li>\u9280\u884c\u632f\u8fbc\uff1a\u5927\u91d1\u306b\u9069\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u5fc5\u8981\u306a\u66f8\u985e\u3068\u9818\u53ce\u66f8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u5207\u306a\u6587\u66f8\u306fVAT\u6255\u3044\u623b\u3057\u51e6\u7406\u306e\u6210\u529f\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u30d1\u30b9\u30dd\u30fc\u30c8\u306f\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3058\u3066\u4e3b\u8981\u306a\u8eab\u5206\u8a3c\u660e\u66f8\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001VAT\u984d\u3068\u5c0f\u58f2\u696d\u8005\u306e\u8a73\u7d30\u3092\u793a\u3059\u5143\u306e\u9818\u53ce\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u5b8c\u6210\u3057\u305fVAT\u6255\u3044\u623b\u3057\u30d5\u30a9\u30fc\u30e0\u306f\u3059\u3079\u3066\u306e\u8acb\u6c42\u306b\u4ed8\u968f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3067\u306e\u8cfc\u5165\u306e\u5834\u5408\u3001VAT 407(NI)\u30d5\u30a9\u30fc\u30e0\u306b\u306f\u5c0f\u58f2\u696d\u8005\u306eVAT\u756a\u53f7\u3068\u5408\u8a08VAT\u304c\u8868\u793a\u3055\u308c\u3001\u30ec\u30b7\u30fc\u30c8\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u5b8c\u6210\u3057\u305f\u30d5\u30a9\u30fc\u30e0\u3092\u30ec\u30b7\u30fc\u30c8\u3068\u4e00\u7dd2\u306b\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_3.jpg\" alt=\"\u5915\u66ae\u308c\u306e\u30a4\u30eb\u30df\u30cd\u30fc\u30b7\u30e7\u30f3\u306e\u4e0b\u3001\u5bb6\u65cf\u3067\u30a4\u30ae\u30ea\u30b9\u306e\u30af\u30ea\u30b9\u30de\u30b9\u30de\u30fc\u30b1\u30c3\u30c8\u3092\u697d\u3057\u3080\" class=\"wp-image-325\" srcset=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_3.jpg 1024w, https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_3-300x225.jpg 300w, https:\/\/etavisauk.org\/wp-content\/uploads\/2025\/12\/322_ORG_Image_3-768x576.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\">VAT\u6255\u3044\u623b\u3057\u30d5\u30a9\u30fc\u30e0\u306f\u82f1\u8a9e\u3067\u306e\u6b63\u78ba\u306a\u8a18\u5165\u304c\u5fc5\u9808\u3067\u3059\u3002\u3059\u3079\u3066\u306e\u500b\u4eba\u60c5\u5831\u306f\u30d1\u30b9\u30dd\u30fc\u30c8\u3068\u5b8c\u5168\u306b\u4e00\u81f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u540d\u524d\u306e\u30b9\u30da\u30eb\u3068\u30d1\u30b9\u30dd\u30fc\u30c8\u756a\u53f7\u3092\u542b\u3081\u3066\u6b63\u78ba\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u8cfc\u5165\u8a73\u7d30\u306f\u9818\u53ce\u66f8\u3068\u6b63\u78ba\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e0a\u3001\u8a02\u6b63\u307e\u305f\u306f\u4fee\u6b63\u306f\u30d5\u30a9\u30fc\u30e0\u5168\u4f53\u3092\u7121\u52b9\u306b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u691c\u8a3c\u4e2d\u306e\u6f5c\u5728\u7684\u306a\u691c\u67fb\u306e\u305f\u3081\u306b\u30a2\u30a4\u30c6\u30e0\u3092\u6301\u53c2\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7a0e\u95a2\u8077\u54e1\u306f\u7279\u5b9a\u306e\u8cfc\u5165\u54c1\u3092\u898b\u308b\u3088\u3046\u8981\u6c42\u3057\u3001\u305d\u306e\u771f\u6b63\u6027\u3068\u72b6\u614b\u3092\u78ba\u8a8d\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7279\u306b\u6307\u793a\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u3059\u3079\u3066\u3092\u958b\u68b1\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3067\u3082\u3001\u30b8\u30e5\u30a8\u30ea\u30fc\u3084\u96fb\u5b50\u6a5f\u5668\u306a\u3069\u306e\u9ad8\u4fa1\u306a\u30a2\u30a4\u30c6\u30e0\u306f\u691c\u67fb\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65c5\u884c\u66f8\u985e\u306f\u3042\u306a\u305f\u306e\u8a2a\u554f\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u3068\u51fa\u56fd\u8a08\u753b\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002\u642d\u4e57\u5238\u306fUK\u304b\u3089\u306e\u76f4\u3061\u306a\u51fa\u56fd\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5165\u56fd\u30b9\u30bf\u30f3\u30d7\u306f\u3042\u306a\u305f\u304c\u3044\u3064\u5230\u7740\u3057\u305f\u304b\u3092\u793a\u3057\u3001\u8a2a\u554f\u8005\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30db\u30c6\u30eb\u306e\u4e88\u7d04\u3084\u65c5\u884c\u65e5\u7a0b\u306f\u3001\u8cea\u554f\u3055\u308c\u305f\u5834\u5408\u306b\u89b3\u5149\u5ba2\u306e\u4e3b\u5f35\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u907f\u3051\u308b\u3079\u304d\u4e00\u822c\u7684\u306aVAT\u6255\u3044\u623b\u3057\u306e\u9593\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u89b3\u5149\u5ba2\u304c\u5f7c\u3089\u306e <strong>UK VAT\u6255\u623b\u91d1<\/strong> \u5358\u7d14\u306a\u30df\u30b9\u306b\u3088\u308b\u9069\u683c\u6027\u306e\u55aa\u5931\u3002\u3053\u308c\u3089\u306e\u4e00\u822c\u7684\u306a\u30a8\u30e9\u30fc\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u8cbb\u7528\u306e\u304b\u304b\u308b\u554f\u984c\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4e88\u9632\u306f\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u5f8c\u306b\u89e3\u6c7a\u3057\u3088\u3046\u3068\u3059\u308b\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u7c21\u5358\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6642\u9593\u5236\u9650\u3068\u671f\u9650<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b0\u30ec\u30fc\u30c8\u30d6\u30ea\u30c6\u30f3\u306b\u306f\u89b3\u5149\u5ba2\u5411\u3051\u306eVAT\u6255\u3044\u623b\u3057\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5236\u5ea6\u306f2021\u5e741\u67081\u65e5\u306b\u7d42\u4e86\u3057\u305f\u305f\u3081\u3067\u3059\u3002\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u8cfc\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u5c0f\u58f2\u696d\u8005\u306bVAT 407(NI)\u30d5\u30a9\u30fc\u30e0\u306b\u9069\u7528\u3055\u308c\u308b\u671f\u9650\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51e6\u7406\u6642\u9593\u306f\u6255\u623b\u65b9\u6cd5\u3068\u5b63\u7bc0\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u73fe\u91d1\u6255\u623b\u306f\u5373\u5ea7\u306b\u51e6\u7406\u3055\u308c\u307e\u3059\u304c\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u623b\u306f30\uff5e60\u65e5\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7e41\u5fd9\u306a\u65c5\u884c\u671f\u9593\u306f\u51e6\u7406\u6642\u9593\u3092\u5927\u5e45\u306b\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u4e0d\u5b8c\u5168\u306a\u66f8\u985e\u306f\u6255\u623b\u65b9\u6cd5\u306b\u95a2\u308f\u3089\u305a\u5e38\u306b\u9045\u5ef6\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3059\u3002<\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/office-review-eta-decision.jpg\" alt=\"\u30aa\u30d5\u30a3\u30b9\u30c7\u30b9\u30af\u306e\u66f8\u985e\u5be9\u67fb\" class=\"wp-image-1791\" srcset=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/office-review-eta-decision.jpg 1200w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/office-review-eta-decision-300x200.jpg 300w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/office-review-eta-decision-1024x683.jpg 1024w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/office-review-eta-decision-768x512.jpg 768w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/office-review-eta-decision-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u4f11\u6687\u671f\u9593\u306f\u7a7a\u6e2f\u3067\u306e\u884c\u5217\u3068\u51e6\u7406\u306e\u9045\u5ef6\u3092\u9577\u304f\u3057\u307e\u3059\u3002\u30af\u30ea\u30b9\u30de\u30b9\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30b7\u30fc\u30ba\u30f3\u306f\u7279\u306b\u691c\u8a3c\u5f85\u3061\u6642\u9593\u3068\u30b9\u30bf\u30c3\u30d5\u306e\u5229\u7528\u53ef\u80fd\u6027\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u300112\u6708\u30681\u6708\u306b\u7a7a\u6e2f\u624b\u7d9a\u304d\u306e\u305f\u3081\u306b\u4f59\u5206\u306a\u6642\u9593\u3092\u78ba\u4fdd\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3055\u3089\u306b\u3001\u9078\u629e\u3057\u305f\u7a7a\u6e2f\u304c\u6df7\u96d1\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u308b\u5834\u5408\u306f\u3001\u5225\u306e\u51fa\u767a\u5730\u70b9\u306e\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u56fdVAT\u6255\u623b\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u5546\u54c1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u5546\u54c1\u306f\u8cfc\u5165\u91d1\u984d\u306b\u95a2\u308f\u3089\u305aVAT\u6255\u623b\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u30db\u30c6\u30eb\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u4ea4\u901a\u6a5f\u95a2\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u89b3\u5149\u5ba2\u306eVAT\u6255\u623b\u3092\u751f\u6210\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u82f1\u56fd\u5185\u3067\u6d88\u8cbb\u3059\u308b\u5546\u54c1\u306f\u8f38\u51fa\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u95a2\u9023\u306e\u8cfc\u5165\u306f\u7570\u306a\u308b\u30eb\u30fc\u30eb\u3068\u5236\u9650\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\">\u30d3\u30b8\u30cd\u30b9\u8cfc\u5165\u306f\u7570\u306a\u308b\u6587\u66f8\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u89b3\u5149\u5ba2\u6255\u3044\u623b\u3057\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8b70\u306b\u53c2\u52a0\u3057\u3066\u3044\u308b\u5834\u5408\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cfc\u5165\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u5c0f\u58f2\u696d\u8005\u306b\u660e\u78ba\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3055\u3089\u306b\u3001\u30d3\u30b8\u30cd\u30b9\u8cfc\u5165\u3068\u500b\u4eba\u8cfc\u5165\u3092\u6df7\u305c\u308b\u3068\u3001\u6255\u3044\u623b\u3057\u8acb\u6c42\u304c\u5927\u5e45\u306b\u8907\u96d1\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30d3\u30b8\u30cd\u30b9\u3068\u89b3\u5149\u5ba2\u306e\u8cfc\u5165\u3092\u5b8c\u5168\u306b\u5206\u96e2\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u53e4\u54c1\u3001\u30a2\u30f3\u30c6\u30a3\u30fc\u30af\u54c1\u3001\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u8cfc\u5165\u306f\u901a\u5e38\u306eVAT\u6255\u3044\u623b\u3057\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30a2\u30a4\u30c6\u30e0\u306f\u7570\u306a\u308b\u7a0e\u52d9\u51e6\u7406\u307e\u305f\u306f\u6587\u66f8\u8981\u4ef6\u3092\u6301\u3064\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u3053\u308c\u3089\u306e\u5206\u91ce\u306e\u4e00\u90e8\u306e\u5c0f\u58f2\u696d\u8005\u306f\u89b3\u5149\u5ba2\u6255\u3044\u623b\u3057\u30b9\u30ad\u30fc\u30e0\u306b\u53c2\u52a0\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u3067\u9ad8\u984d\u306a\u8cfc\u5165\u3092\u884c\u3046\u524d\u306b\u9069\u683c\u6027\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c7\u30b8\u30bf\u30eb\u5546\u54c1\u3084\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u7269\u7406\u7684\u306bUK\u3092\u96e2\u308c\u306a\u3044\u305f\u3081\u3001\u6255\u3044\u623b\u3057\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u97f3\u697d\u3001\u96fb\u5b50\u66f8\u7c4d\u3001\u30e2\u30d0\u30a4\u30eb\u30a2\u30d7\u30ea\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5e97\u8217\u53d7\u3051\u53d6\u308a\u7528\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u8cfc\u5165\u306f\u6255\u3044\u623b\u3057\u8acb\u6c42\u3092\u8907\u96d1\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5f93\u6765\u306e\u5e97\u8217\u5185\u8cfc\u5165\u304c\u6255\u3044\u623b\u3057\u9069\u683c\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u6700\u3082\u5b89\u5168\u306a\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/uk-tower-bridge-eta-appeal.jpg\" alt=\"\u65c5\u884c\u8a8d\u53ef\u306e\u8c61\u5fb4\u3067\u3042\u308bUK\u30bf\u30ef\u30fc\u30d6\u30ea\u30c3\u30b8\" class=\"wp-image-1792\" srcset=\"https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/uk-tower-bridge-eta-appeal.jpg 1200w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/uk-tower-bridge-eta-appeal-300x200.jpg 300w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/uk-tower-bridge-eta-appeal-1024x683.jpg 1024w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/uk-tower-bridge-eta-appeal-768x512.jpg 768w, https:\/\/etavisauk.org\/wp-content\/uploads\/2026\/04\/uk-tower-bridge-eta-appeal-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u89b3\u5149\u5ba2\u306f\u30ed\u30f3\u30c9\u30f3\u3084UK\u306e\u4ed6\u306e\u5834\u6240\u3067\u307e\u3060VAT\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u304b?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30b0\u30e9\u30f3\u30c9\u3001\u30b9\u30b3\u30c3\u30c8\u30e9\u30f3\u30c9\u3001\u30a6\u30a7\u30fc\u30eb\u30ba\u3067\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u5730\u57df\u3067\u306f\u8a2a\u554f\u8005\u5411\u3051\u306e\u514d\u7a0e\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u304c2021\u5e741\u67081\u65e5\u306b\u7d42\u4e86\u3057\u307e\u3057\u305f\u3002\u30b7\u30e7\u30c3\u30d7\u304c\u5546\u54c1\u3092UK\u5916\u306e\u4f4f\u6240\u306b\u76f4\u63a5\u9001\u4ed8\u3059\u308b\u5834\u5408\u306b\u306e\u307f\u3001VAT\u975e\u8ab2\u7a0e\u3067\u8cfc\u5165\u3067\u304d\u307e\u3059\u3002\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3067\u306f\u3001\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3068EU\u5916\u306b\u4f4f\u3080\u8a2a\u554f\u8005\u3092\u5bfe\u8c61\u306b\u3001\u53c2\u52a0\u5c0f\u58f2\u696d\u8005\u306b\u304a\u3044\u3066VAT\u5c0f\u58f2\u8f38\u51fa\u30b9\u30ad\u30fc\u30e0\u304c\u5f15\u304d\u7d9a\u304d\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u82f1\u56fd\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u8cfc\u5165\u3057\u305f\u3082\u306e\u306bVAT\u6255\u3044\u623b\u3057\u3092\u8acb\u6c42\u3067\u304d\u307e\u3059\u304b?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b0\u30ec\u30fc\u30c8\u30d6\u30ea\u30c6\u30f3\u3067\u306f\u3001\u652f\u6255\u3044\u65b9\u6cd5\u306b\u95a2\u4fc2\u306a\u304f\u3001\u89b3\u5149\u5ba2\u306fVAT\u6255\u3044\u623b\u3057\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u8a2a\u554f\u8005\u5411\u3051\u306e\u514d\u7a0e\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u304c2021\u5e741\u67081\u65e5\u306b\u7d42\u4e86\u3057\u305f\u305f\u3081\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5916\u56fd\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u901a\u8ca8\u63db\u7b97\u624b\u6570\u6599\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4e00\u90e8\u306e\u6255\u3044\u623b\u3057\u51e6\u7406\u4f1a\u793e\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u623b\u3057\u306b\u5bfe\u3057\u3066\u8ffd\u52a0\u624b\u6570\u6599\u3092\u8acb\u6c42\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6255\u3044\u623b\u3057\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u524d\u306b\u3001\u7dcf\u30b3\u30b9\u30c8\u3092\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a7a\u6e2f\u3067\u30d5\u30a9\u30fc\u30e0\u3092\u691c\u8a3c\u3059\u308b\u306e\u3092\u5fd8\u308c\u305f\u5834\u5408\u3001\u3069\u3046\u306a\u308a\u307e\u3059\u304b?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u9069\u5207\u306a\u7a7a\u6e2f\u691c\u8a3c\u304c\u306a\u3044\u3068\u6255\u3044\u623b\u3057\u9069\u683c\u6027\u306f\u5b8c\u5168\u306b\u5931\u308f\u308c\u307e\u3059\u3002\u82f1\u56fd\u3092\u96e2\u308c\u305f\u5f8c\u306b\u4ee3\u66ff\u691c\u8a3c\u65b9\u6cd5\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u89b3\u5149\u5ba2\u306eVAT\u6255\u3044\u623b\u3057\u306b\u306f\u90f5\u9001\u691c\u8a3c\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7a7a\u6e2f\u691c\u8a3c\u306f\u6b63\u5e38\u306a\u8acb\u6c42\u306e\u305f\u3081\u306b\u7d76\u5bfe\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5bb6\u65cf\u306f\u6700\u4f4e\u91d1\u984d\u306b\u9054\u3059\u308b\u305f\u3081\u306b\u8cfc\u5165\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u30b0\u30ec\u30fc\u30c8\u30d6\u30ea\u30c6\u30f3\u306b\u306f\u3082\u3046\u9069\u7528\u3055\u308c\u305a\u3001\u89b3\u5149\u5ba2\u5411\u3051VAT\u6255\u3044\u623b\u3057\u304c2021\u5e741\u67081\u65e5\u306b\u7d42\u4e86\u3057\u307e\u3057\u305f\u3002\u5317\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u6cd5\u5b9a\u6700\u4f4e\u652f\u51fa\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5c0f\u58f2\u696d\u8005\u304c\u72ec\u81ea\u306b\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u5404\u8a2a\u554f\u8005\u306f\u8cfc\u5165\u3092\u672c\u4eba\u304c\u884c\u3044\u3001\u81ea\u5206\u3067\u30d5\u30a9\u30fc\u30e0\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3088\u308a\u9ad8\u3044\u307e\u305f\u306f\u3088\u308a\u4f4e\u3044VAT\u7387\u306e\u5546\u54c1\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/p>\n\n\n\n<p 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