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-

Transcript

1. 1.

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

2. 2.

   508/גࣜձࣾ
   γεςϜΤϯδχΞ !OFFUPO@JXBTBLJ
   ؠ࡚
   ળޫ
   ͍Θ͖͞
   Αͯ͠Δ

3. 3.

   IUUQTBJQPDPN ΧϨϯμʔ νϟοτ ܝࣔ൘ Ϗδωε
   ίϥϘϨʔγϣϯπʔϧ λΠϜΧʔυ ϑΥϧμ ϫʔΫϑϩʔ "JQP

   FUD
4. 4.

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

5. 5.

   ফඅ੫
   

6. 6.

   ফඅ੫ͷྺ࢙ ೥݄ ೥݄
   ೥݄ ೥݄    

7. 7.

   ೥ چ. ੫ࠐ ೥ .
   
   - ੫ࠐ ೥ ফඅ੫ ೥ 4UBOEBSE
   
   1MVT

   ੫ผ ೥ -JUF ੫ผ ೥ ੡඼ผϓϥϯ ੫ผ "JQPͷϓϥϯͷྺ࢙
8. 8.

   ফඅ੫཰มߋʹ൐͏͝੥ٻʹؔ͢Δ͓஌Βͤ IUUQTBJQPDPN@@

9. 9.

   ͢΂ͯͷϓϥϯ ૿੫ޙͷ੥ٻ ੫ࠐ چ..- ੫ผ  -JUF
   
   4UBOEBSE
   
   1MVT
   
   ੡඼ผ
   ૿੫લ ૿੫ޙ

   Ձ֨มߋɾ੫཰มߋ ੫཰มߋ ੫ผ 
10. 10.

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

11. 11.

    4VCTDSJQUJPOͷ UBY@SBUFTͱ͸

12. 12.

    छྨͷUBY@SBUFT UBY@SBUFT TVCTDSJQUJPO@JUFN
    ʹద༻͞ΕΔ ੫཰ ֹࠩ੥ٻ͕ൃੜ͠ͳ͍ 4VCTDSJQUJPO
    *UFNT EFGBVMU@UBY@SBUFT UBY@SBUFT
    ͕ઃఆ͞Ε͍ͯͳ͍ TVCTDSJQUJPO@JUFN
    ʹద༻͞ΕΔ ੫཰

    4VCTDSJQUJPOT
13. 13.

    ೔ຊޠͰ͓L

14. 14.

    ঎඼ UBY@SBUFT EFGBVMU@UBY@SBUFT ༗ޮͳ੫཰ " ແ͠   # 

      छྨͷUBY@SBUFT ੫཰͸ෳ਺ઃఆՄೳʢ࠷େʣ
15. 15.

    Ձ֨ ੫཰ ੫ֹ
 ʢ࢛ࣺޒೖલʣ ੫ֹ
 ʢ࢛ࣺޒೖޙʣ ߹ܭ ঎඼" = 

    = = ঎඼# =  = = ߹ܭ੫ֹ = খܭ = ߹ܭ = ୺਺ॲཧ 4VCTDSJQUJPO
    *UFN
    ͝ͱʹফඅ੫ΛؙΊΔ
 ্هͷ৔߹ʣ=
    
    
    
    =ʢ=ʣʹͳΒͳ͍ͷͰ஫ҙ
16. 16.

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

17. 17.

    ରԠ
    ੫཰มߋ

18. 18.

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

19. 19.

    ରԠ
    ϓϥϯมߋ

20. 20.

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

21. 21.

    ஫ҙ఺
    ֹࠩ੥ٻ͕ൃੜ
    ͠ͳ͍Α͏ʹ͢Δ

22. 22.

    ϓϥϯมߋ࣌ͷֹࠩ੥ٻ QSPSBUF GBMTF 4VCTDSJQUJPO ֹࠩ੥ٻ͕ൃੜ͠ͳ͍

23. 23.

    มߋΛ
    ͍ͭ΍Δ͔
    ໰୊

24. 24.

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

25. 25.

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

26. 26.

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

27. 27.

    JOWPJDFੜ੒ͷྲྀΕ JOWPJDFVQDPNJOH JOWPJDFDSFBUFE JOWPJDFGJOBMJ[FE ༧ࠂ ੜ੒ ֬ఆ िؒ ࣌ؒ ݄̕தɹ
    ɿ
    
    
    

    ݄Ҏ߱ɿ
28. 28.

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

29. 29.

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

30. 30.

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

31. 31.

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

32. 32.

    ϊʔϝϯς
    ϊʔਂ໷ରԠ

33. 33.

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

34. 34.

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

35. 35.

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

36. 36.

    ݄೔ͷ*OWPJDFDSFBUFͷλΠϛϯά ࣌୆ ࣌୆ ࣌୆

37. 37.

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

38. 38.

    Ձ֨มߋ͑͞
    ৐Γ੾Ε͹ɾɾɾ

39. 39.

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

40. 40.

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

41. 41.

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

42. 42.

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