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-

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1. I
   ੫ࠐՁ֨ͱ
   ੫ൈՁ֨ͷ
   ϋβϚͰ
   αϒεΫϏδωε

   ʹ͓͚Δ

   ফඅ੫૿੫ରԠه
   
   +1@4USJQFT
   ؠ࡚ળޫʢ!OFFUPO@JXBTBLJʣ
   

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2. 508/גࣜձࣾ
   γεςϜΤϯδχΞ
   !OFFUPO@JXBTBLJ
   ؠ࡚ળޫ
   ͍Θ͖͞Αͯ͠Δ
   

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

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4. ɾ#UP#

   ɾϢʔβʔ਺՝ۚ

   ɾֹ݄೥ֹ
   ɾ"JQP্͔ΒϓϥϯਃࠐɾϢʔβʔ਺มߋ͕Մೳ

   "JQPͷྉۚମܥ
   

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5. ফඅ੫
   
   

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6. ফඅ੫ͷྺ࢙
   ೥݄ ೥݄ ೥݄ ೥݄
   
   
   

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

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8. ফඅ੫཰มߋʹ൐͏͝੥ٻʹؔ͢Δ͓஌Βͤ
   IUUQTBJQPDPN@@
   

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

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10. 4USJQF্Ͱ͸
    1MBOมߋ
    ඞཁͱͳΔରԠ
    4USJQF্Ͱ͸
    UBY@SBUFTมߋ
    Ձ֨มߋ
    ੫཰มߋ
    

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11. 4VCTDSJQUJPOͷ
    UBY@SBUFTͱ͸
    

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12. 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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13. ೔ຊޠͰ͓L
    

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

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15. Ձ֨ ੫཰
    ੫ֹ

    ʢ࢛ࣺޒೖલʣ
    ੫ֹ

    ʢ࢛ࣺޒೖޙʣ
    ߹ܭ
    ঎඼" = = =
    ঎඼# = = =
    ߹ܭ੫ֹ =
    খܭ =
    ߹ܭ =
    ୺਺ॲཧ
    4VCTDSJQUJPO*UFN͝ͱʹফඅ੫ΛؙΊΔ

    ্هͷ৔߹ʣ==ʢ=ʣʹͳΒͳ͍ͷͰ஫ҙ
    

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16. 4USJQF্Ͱ͸
    1MBOมߋ
    ඞཁͱͳΔରԠ
    4USJQF্Ͱ͸
    UBY@SBUFTมߋ
    Ձ֨มߋ
    ੫཰มߋ
    

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17. ରԠ
    ੫཰มߋ
    

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18. ੫཰มߋ
    ͷUBY@SBUFT࡞੒
    UBY@SBUFT 4VCTDSJQUJPO
    ͔Βࠩ͠ସ͑
    ɾ͢΂ͯͷ4VCTDSJQUJPOʹର࣮ͯ͠ࢪ
    ɾҎ߱"JQP্͔Βͷϓϥϯਃࠐ΋ରԠ͕ඞཁ
    

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19. ରԠ
    ϓϥϯมߋ
    

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

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21. ஫ҙ఺
    ֹࠩ੥ٻ͕ൃੜ
    ͠ͳ͍Α͏ʹ͢Δ
    

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22. ϓϥϯมߋ࣌ͷֹࠩ੥ٻ
    QSPSBUF
    GBMTF
    4VCTDSJQUJPO
    ֹࠩ੥ٻ͕ൃੜ͠ͳ͍
    

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23. มߋΛ
    ͍ͭ΍Δ͔
    ໰୊
    

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

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25. 8FCIPPLΛ࢖͏ํ๏
    JOWPJDFVQDPNJOHͰ
    UBY@SBUFTΛมߋ
    4USJQFͰ঺հ͞Ε͍ͯΔํ๏
    IUUQTTVQQPSUTUSJQFDPNRVFTUJPOT
    

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

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

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

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29. ొ࿥ࡁͷ4VCTDSJQUJPOΛߋ৽
    ඞཁͱͳΔରԠ
    Ҏ߱ϓϥϯਃࠐ࣌ʹ
    ͷ੫཰Ͱ4VCTDSJQUJPOΛ࡞੒
    ݄த͸ͷ੫཰
    4USJQFͷσʔλߋ৽

    όονͷ࣮ࢪ
    "JQPͷΞοϓσʔτ
    

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

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

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32. ϊʔϝϯς
    ϊʔਂ໷ରԠ
    

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33. ొ࿥ࡁͷ4VCTDSJQUJPOΛߋ৽
    ඞཁͱͳΔରԠ
    Ҏ߱ϓϥϯਃࠐ࣌ʹ
    ͷ੫཰Ͱ4VCTDSJQUJPOΛ࡞੒
    ݄த͸ͷ੫཰
    4USJQFͷσʔλߋ৽

    όονͷ࣮ࢪ
    "JQPͷΞοϓσʔτ
    

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

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

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36. ݄೔ͷ*OWPJDFDSFBUFͷλΠϛϯά
    ࣌୆ ࣌୆ ࣌୆
    

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37. 1MBOࠩ͠ସ͑
    खؒ
    4USJQFμογϡϘʔυ͔Βͷૢ࡞Λߟ͑Δ
    UBY@SBUFTมߋ
    ؆୯
    Ձ֨มߋ
    ੫཰มߋ
    

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38. Ձ֨มߋ͑͞
    ৐Γ੾Ε͹ɾɾɾ
    

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

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

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

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

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