税込価格と税抜価格のハザマで -サブスクビジネス における 消費税増税対応記-

by Yoshiteru Iwasaki

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I ੫ࠐՁ֨ͱ ੫ൈՁ֨ͷ ϋβϚͰ αϒεΫϏδωε  ʹ͓͚Δ  ফඅ੫૿੫ରԠه +1@4USJQFT ؠ࡚ળޫʢ!OFFUPO@JXBTBLJʣ

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508/גࣜձࣾ γεςϜΤϯδχΞ !OFFUPO@JXBTBLJ ؠ࡚ળޫ ͍Θ͖͞Αͯ͠Δ

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IUUQTBJQPDPN ΧϨϯμʔ νϟοτ ܝࣔ൘ Ϗδωε ίϥϘϨʔγϣϯπʔϧ λΠϜΧʔυ ϑΥϧμ ϫʔΫϑϩʔ "JQP FUD

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ɾ#UP#  ɾϢʔβʔ਺՝ۚ  ɾֹ݄೥ֹ ɾ"JQP্͔ΒϓϥϯਃࠐɾϢʔβʔ਺มߋ͕Մೳ  "JQPͷྉۚମܥ

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ফඅ੫

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ফඅ੫ͷྺ࢙ ೥݄ ೥݄ ೥݄ ೥݄

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೥ چ. ੫ࠐ ೥ .- ੫ࠐ ೥ ফඅ੫ ೥ 4UBOEBSE1MVT ੫ผ ೥ -JUF ੫ผ ೥ ੡඼ผϓϥϯ ੫ผ "JQPͷϓϥϯͷྺ࢙

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ফඅ੫཰มߋʹ൐͏͝੥ٻʹؔ͢Δ͓஌Βͤ IUUQTBJQPDPN@@

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͢΂ͯͷϓϥϯ ૿੫ޙͷ੥ٻ ੫ࠐ چ..- ੫ผ -JUF4UBOEBSE 1MVT੡඼ผ ૿੫લ ૿੫ޙ Ձ֨มߋɾ੫཰มߋ ੫཰มߋ ੫ผ

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4USJQF্Ͱ͸ 1MBOมߋ ඞཁͱͳΔରԠ 4USJQF্Ͱ͸ UBY@SBUFTมߋ Ձ֨มߋ ੫཰มߋ

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4VCTDSJQUJPOͷ UBY@SBUFTͱ͸

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छྨͷUBY@SBUFT UBY@SBUFT TVCTDSJQUJPO@JUFNʹద༻͞ΕΔ ੫཰ ֹࠩ੥ٻ͕ൃੜ͠ͳ͍ 4VCTDSJQUJPO*UFNT EFGBVMU@UBY@SBUFT UBY@SBUFT͕ઃఆ͞Ε͍ͯͳ͍ TVCTDSJQUJPO@JUFNʹద༻͞ΕΔ ੫཰ 4VCTDSJQUJPOT

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೔ຊޠͰ͓L

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঎඼ UBY@SBUFT EFGBVMU@UBY@SBUFT ༗ޮͳ੫཰ " ແ͠ # छྨͷUBY@SBUFT ੫཰͸ෳ਺ઃఆՄೳʢ࠷େʣ

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Ձ֨ ੫཰ ੫ֹ  ʢ࢛ࣺޒೖલʣ ੫ֹ  ʢ࢛ࣺޒೖޙʣ ߹ܭ ঎඼" = = = ঎඼# = = = ߹ܭ੫ֹ = খܭ = ߹ܭ = ୺਺ॲཧ 4VCTDSJQUJPO*UFN͝ͱʹফඅ੫ΛؙΊΔ  ্هͷ৔߹ʣ==ʢ=ʣʹͳΒͳ͍ͷͰ஫ҙ

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4USJQF্Ͱ͸ 1MBOมߋ ඞཁͱͳΔରԠ 4USJQF্Ͱ͸ UBY@SBUFTมߋ Ձ֨มߋ ੫཰มߋ

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ରԠ ੫཰มߋ

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੫཰มߋ ͷUBY@SBUFT࡞੒ UBY@SBUFT 4VCTDSJQUJPO ͔Βࠩ͠ସ͑ ɾ͢΂ͯͷ4VCTDSJQUJPOʹର࣮ͯ͠ࢪ ɾҎ߱"JQP্͔Βͷϓϥϯਃࠐ΋ରԠ͕ඞཁ

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ରԠ ϓϥϯมߋ

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ϓϥϯมߋ طଘͷϓϥϯΛ࡟আ 4VCTDSJQUJPO 4VCTDSJQUJPO RVBOUJUZΛҾ͖ܧ͍ͩ ৽͍͠ϓϥϯΛ௥Ճ ɾ͢΂ͯͷ4VCTDSJQUJPOʹର࣮ͯ͠ࢪ ɾҎ߱"JQP্͔Βͷϓϥϯਃࠐ΋ରԠ͕ඞཁ

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஫ҙ఺ ֹࠩ੥ٻ͕ൃੜ ͠ͳ͍Α͏ʹ͢Δ

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ϓϥϯมߋ࣌ͷֹࠩ੥ٻ QSPSBUF GBMTF 4VCTDSJQUJPO ֹࠩ੥ٻ͕ൃੜ͠ͳ͍

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มߋΛ ͍ͭ΍Δ͔ ໰୊

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ొ࿥ࡁͷ4VCTDSJQUJPOΛߋ৽ ඞཁͱͳΔରԠ Ҏ߱ϓϥϯਃࠐ࣌ʹ ͷ੫཰Ͱ4VCTDSJQUJPOΛ࡞੒ ݄த͸ͷ੫཰ 4USJQFͷσʔλߋ৽ "JQPͷΞοϓσʔτ

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8FCIPPLΛ࢖͏ํ๏ JOWPJDFVQDPNJOHͰ UBY@SBUFTΛมߋ 4USJQFͰ঺հ͞Ε͍ͯΔํ๏ IUUQTTVQQPSUTUSJQFDPNRVFTUJPOT

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ɾ՝ۚ೔ͷिؒલʹൃՐ ɾ՝ۚ೔ʹੜ੒͞ΕΔ*OWPJDFΛ௨஌ JOWPJDFVQDPNJOHͱ͸

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JOWPJDFੜ੒ͷྲྀΕ JOWPJDFVQDPNJOH JOWPJDFDSFBUFE JOWPJDFGJOBMJ[FE ༧ࠂ ੜ੒ ֬ఆ िؒ ࣌ؒ ݄̕தɹɿ ݄Ҏ߱ɿ

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ɾ"JQP্Ͱදࣔ͞ΕΔܖ໿಺༰͕දهͷ··ʹ ɾ೥ֹͷ৔߹JOWPJDFVQDPNJOHൃՐ͕͔ͳΓઌʹ 8FCIPPLͷ໰୊఺ όονΛ૊ΜͰߋ৽Λ͔͚Δ

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ొ࿥ࡁͷ4VCTDSJQUJPOΛߋ৽ ඞཁͱͳΔରԠ Ҏ߱ϓϥϯਃࠐ࣌ʹ ͷ੫཰Ͱ4VCTDSJQUJPOΛ࡞੒ ݄த͸ͷ੫཰ 4USJQFͷσʔλߋ৽  όονͷ࣮ࢪ "JQPͷΞοϓσʔτ

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ɾ݄೔ਂ໷͔Βϝϯςφϯε ɾ4VCTDSJQUJPOͷߋ৽όονΛ࣮ࢪ ɾܾࡁ·ΘΓͷॲཧΛΞοϓσʔτ ·ͣߟ͑ͨରԠํ๏

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ɾܾࡁ͕αʔϏεͷϝΠϯͰ͸ͳ͍ͷͰϝϯςφϯε ͸ආ͚͍ͨ ɾܾࡁॲཧ͚ͩͷϝϯςφϯε΋ආ͚͍ͨ ɾਂ໷࡞ۀͭΒ͍ ϝϯςφϯεͷ໰୊఺

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ϊʔϝϯς ϊʔਂ໷ରԠ

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ొ࿥ࡁͷ4VCTDSJQUJPOΛߋ৽ ඞཁͱͳΔରԠ Ҏ߱ϓϥϯਃࠐ࣌ʹ ͷ੫཰Ͱ4VCTDSJQUJPOΛ࡞੒ ݄த͸ͷ੫཰ 4USJQFͷσʔλߋ৽  όονͷ࣮ࢪ "JQPͷΞοϓσʔτ

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ɾ݄೔લޙͰ੫཰Λมߋ͢ΔϝιουΛ༻ҙ ɾਃࠐΈͷλΠϛϯάͰࣗಈతʹ੫཰͕੾ΓସΘΔ ɾࣄલʹσϓϩΠͯ͠ରԠ "JQPͷΞοϓσʔτ IUUQTRJJUBDPNOFFUPO@JXBTBLJJUFNTEBFEDCF

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ɾ݄தͷ*OWPJDFDSFBUF͕׬͍ྃͯ͠Ε͹ 4VCTDSJQUJPOͷߋ৽͕Մೳ ɾ*OWPJDFDSFBUFΛௐ΂ΔεΫϦϓτΛ࡞੒ 4USJQFͷσʔλߋ৽όονͷ࣮ࢪ IUUQTRJJUBDPNOFFUPO@JXBTBLJJUFNTCBDEB

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݄೔ͷ*OWPJDFDSFBUFͷλΠϛϯά ࣌୆ ࣌୆ ࣌୆

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1MBOࠩ͠ସ͑ खؒ 4USJQFμογϡϘʔυ͔Βͷૢ࡞Λߟ͑Δ UBY@SBUFTมߋ ؆୯ Ձ֨มߋ ੫཰มߋ

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Ձ֨มߋ͑͞ ৐Γ੾Ε͹ɾɾɾ

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݄೔ͷ*OWPJDFDSFBUFͷλΠϛϯά ࣌୆ ࣌୆ ࣌୆ Ձ֨มߋ ੫཰มߋ ੫཰มߋ

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݄೔ͷ*OWPJDFDSFBUFͷλΠϛϯά ࣌୆ ࣌୆ ࣌୆ Ձ֨มߋ ੫཰มߋ ੫཰มߋ όον࣮ߦ

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ɾՁ֨มߋ͕ൃੜ͢Δ*OWPJDFDSFBUFޙʹόονΛ ࣮ߦ ɾ࣌ɺ࣌୆ͷ4VCTDSJQUJPO͸όονΛճආɺ ʹख࡞ۀͰ5BY3BUFΛมߋ όονͷ࣮ߦ։࢝࣌ؒ

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ɾফඅ੫͸ݻఆ͡Όͳ͍ ɾ੫ผɺ੫ࠐࠞࡏ͸ͭΒ͍ ɾਂ໷࡞ۀ͠ͳͯ͘΋ରԠͰ͖Δʂ ·ͱΊ