[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"article:invoice-seido":3},{"meta":4,"markdown":98,"quiz":99},{"type":5,"articleId":6,"slug":7,"title":8,"titleEn":9,"category":10,"summary":11,"publishedAt":12,"image":13,"vocabulary":14,"quizId":97},"article","law-invoice","invoice-seido","インボイス制度の仕組みと実務 — 適格請求書発行事業者","How the Invoice System Works in Practice — Qualified Invoice Issuer Registration","law","Practical and exam-oriented walk-through of Japan's Qualified Invoice System (適格請求書等保存方式 \u002F \"invoice seido\") that took effect on October 1, 2023. Covers how the registration process produces a 13-digit T-number, the six required fields on a qualified invoice including 8% \u002F 10% tax-rate breakdowns and consumption-tax amounts, the buyer-side rule that input-tax credit (仕入税額控除) requires holding a valid qualified invoice, the six-year transitional measure (80% \u002F 50% \u002F 0% step-down), and the dilemma facing tax-exempt 免税事業者 — lose business or register and start paying consumption tax.\n","2026-04-27T00:00:00Z","https:\u002F\u002Fimages.yamiyomi.com\u002Flaw-invoice.png",[15,20,25,29,33,37,41,45,50,54,58,62,66,70,74,78,82,86,89,93],{"word":16,"reading":17,"meaning":18,"level":19},"適格","てきかく","qualified","N1",{"word":21,"reading":22,"meaning":23,"level":24},"請求書","せいきゅうしょ","invoice","N2",{"word":26,"reading":27,"meaning":28,"level":24},"発行","はっこう","issuance",{"word":30,"reading":31,"meaning":32,"level":19},"事業者","じぎょうしゃ","business operator",{"word":34,"reading":35,"meaning":36,"level":24},"消費税","しょうひぜい","consumption tax",{"word":38,"reading":39,"meaning":40,"level":19},"仕入税額控除","しいれぜいがくこうじょ","input-tax credit",{"word":42,"reading":43,"meaning":44,"level":24},"登録","とうろく","registration",{"word":46,"reading":47,"meaning":48,"level":49},"番号","ばんごう","number","N3",{"word":51,"reading":52,"meaning":53,"level":19},"軽減税率","けいげんぜいりつ","reduced tax rate",{"word":55,"reading":56,"meaning":57,"level":19},"適用","てきよう","application",{"word":59,"reading":60,"meaning":61,"level":19},"税率","ぜいりつ","tax rate",{"word":63,"reading":64,"meaning":65,"level":19},"区分","くぶん","classification",{"word":67,"reading":68,"meaning":69,"level":19},"免税","めんぜい","tax-exempt",{"word":71,"reading":72,"meaning":73,"level":19},"課税","かぜい","taxable",{"word":75,"reading":76,"meaning":77,"level":19},"経過措置","けいかそち","transitional measure",{"word":79,"reading":80,"meaning":81,"level":19},"端数","はすう","fraction",{"word":83,"reading":84,"meaning":85,"level":19},"端数処理","はすうしょり","rounding",{"word":87,"reading":88,"meaning":28,"level":19},"交付","こうふ",{"word":90,"reading":91,"meaning":92,"level":24},"保存","ほぞん","preservation",{"word":94,"reading":95,"meaning":96,"level":19},"国税庁","こくぜいちょう","National Tax Agency","law-invoice-quiz","\n::heading\n[インボイス]{:invoice}[制度]{せいど:system:N3}とは\n\n#en\nWhat is the Invoice System?\n::\n\n::para\n[インボイス]{:invoice}[制度]{せいど:system:N3}（[正式]{せいしき:formal:N3}[名称]{めいしょう:name:N1}：[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}[等]{とう:etc.:N3}[保存]{ほぞん:preservation:N1}[方式]{ほうしき:method:N3}）は、2023[年]{ねん:year:N5}10[月]{がつ:October:N5}1[日]{にち:1st:N5}に[開始]{かいし:started:N4}された[消費税]{しょうひぜい:consumption tax:N2}の[新]{しん:new:N4}[制度]{せいど:system:N3}です。[消費税]{しょうひぜい:consumption tax:N2}の[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}を[受ける]{うける:receive:N3}ためには、[原則]{げんそく:in principle:N2}として[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}（[インボイス]{:invoice}）の[保存]{ほぞん:retention:N1}が[必要]{ひつよう:required:N3}になりました（[消費税法]{しょうひぜいほう:Consumption Tax Law:N2}30[条]{じょう:Article:N1}）。\n\n#en\nThe Invoice System (formal name: Qualified Invoice Preservation Method) is a new consumption-tax system that started on October 1, 2023. To receive a consumption-tax input-tax credit, in principle one must now retain qualified invoices (Article 30, Consumption Tax Law).\n::\n\n::para\n[背景]{はいけい:background:N3}には2019[年]{ねん:year:N5}10[月]{がつ:October:N5}に[導入]{どうにゅう:introduced:N2}された[軽減税率]{けいげんぜいりつ:reduced tax rate:N1}（[飲食料品]{いんしょくりょうひん:food and beverages:N4}・[新聞]{しんぶん:newspapers:N4}は8%、その[他]{た:other:N3}は10%）の[存在]{そんざい:existence:N3}があります。[複数]{ふくすう:multiple:N2}[税率]{ぜいりつ:tax rates:N1}が[併存]{へいそん:coexist:N1}する[中]{なか:in such circumstances:N5}で、[正確]{せいかく:accurate:N3}な[消費税]{しょうひぜい:consumption tax:N2}[計算]{けいさん:calculation:N2}と[適切]{てきせつ:proper:N3}な[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}を[実現]{じつげん:achieve:N3}するため、[請求書]{せいきゅうしょ:invoice:N1}に[正確]{せいかく:precise:N3}な[税率]{ぜいりつ:rate:N1}と[税額]{ぜいがく:tax amount:N2}を[明記]{めいき:explicitly state:N3}する[制度]{せいど:system:N3}が[必要]{ひつよう:necessary:N3}になったのです。\n\n#en\nThe background is the existence of the reduced tax rate introduced in October 2019 (8% for food\u002Fbeverages and newspapers, 10% for other items). With multiple tax rates coexisting, a system explicitly stating the precise rate and tax amount on invoices became necessary in order to achieve accurate consumption-tax calculation and proper input-tax credit.\n::\n\n::callout\n[最重要]{さいじゅうよう:most important:N3}：[インボイス]{:invoice}を[発行]{はっこう:issue:N4}できるのは「[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}[発行]{はっこう:issuer:N4}[事業者]{じぎょうしゃ:business:N4}」として[登録]{とうろく:registered:N2}した[課税]{かぜい:taxable:N2}[事業者]{じぎょうしゃ:business:N4}のみ。[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}は[登録]{とうろく:register:N2}できず、[登録]{とうろく:register:N2}するには[課税]{かぜい:taxable:N2}[事業者]{じぎょうしゃ:business:N4}になる[必要]{ひつよう:necessary:N3}があります。\n\n#en\nMost important: only taxable businesses registered as \"Qualified Invoice Issuers\" can issue invoices. Tax-exempt businesses cannot register; to register, they must become taxable businesses.\n::\n\n::heading\n[消費税]{しょうひぜい:consumption tax:N2}の[基本]{きほん:basics:N1}と[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}\n\n#en\nConsumption Tax Basics and Input-Tax Credit\n::\n\n::para\n[消費税]{しょうひぜい:consumption tax:N2}は、[最終]{さいしゅう:final:N3}[消費者]{しょうひしゃ:consumer:N3}が[負担]{ふたん:bear:N2}し、[事業者]{じぎょうしゃ:businesses:N4}が[国]{くに:state:N5}に[納付]{のうふ:remit:N1}する[間接税]{かんせつぜい:indirect tax:N2}です。[各]{かく:each:N2}[事業者]{じぎょうしゃ:business:N4}は、[売上げ]{うりあげ:sales:N4}に[係る]{かかる:applied to:N3}[消費税]{しょうひぜい:consumption tax:N2}（[預かり]{あずかり:collected:N2}）から、[仕入れ]{しいれ:purchases:N4}に[係る]{かかる:applied to:N3}[消費税]{しょうひぜい:consumption tax:N2}（[支払い]{しはらい:paid:N3}）を[差し引いて]{さしひいて:deduct:N3}[納税]{のうぜい:remit:N1}する[仕組み]{しくみ:mechanism:N3}になっています。これが「[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}」です。\n\n#en\nConsumption tax is an indirect tax borne by final consumers and remitted to the state by businesses. Each business pays tax by deducting consumption tax on purchases (paid) from consumption tax on sales (collected). This is \"input-tax credit.\"\n::\n\n::para\n[インボイス]{:invoice}[制度]{せいど:system:N3}[開始]{かいし:start:N4}[後]{ご:after:N5}は、この[控除]{こうじょ:credit:N1}を[受ける]{うける:receive:N3}ために[原則]{げんそく:as a rule:N2}として「[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}」の[保存]{ほぞん:retention:N1}が[必要]{ひつよう:required:N3}です。[逆に]{ぎゃくに:conversely:N2}[言えば]{いえば:put another way:N4}、[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}など[インボイス]{:invoice}を[発行]{はっこう:issue:N4}できない[相手]{あいて:counterparty:N3}からの[仕入れ]{しいれ:purchases:N4}は、[原則]{げんそく:in principle:N2}[控除]{こうじょ:deduct:N1}できません（[後述]{こうじゅつ:described below:N2}の[経過措置]{けいかそち:transitional measure:N1}あり）。\n\n#en\nAfter the Invoice System started, retaining a \"qualified invoice\" is generally required to receive this credit. Conversely, purchases from counterparties who cannot issue invoices (such as tax-exempt businesses) are in principle not creditable (subject to the transitional measure described below).\n::\n\n::heading\n[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}[発行]{はっこう:issuer:N4}[事業者]{じぎょうしゃ:business:N4}の[登録]{とうろく:registration:N2}\n\n#en\nRegistering as a Qualified Invoice Issuer\n::\n\n::para\n[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}を[発行]{はっこう:issue:N4}するには、[納税地]{のうぜいち:tax location:N1}の[所轄]{しょかつ:jurisdiction:N1}[税務署]{ぜいむしょ:tax office:N2}に「[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}[発行]{はっこう:issuer:N4}[事業者]{じぎょうしゃ:business:N4}の[登録]{とうろく:registration:N2}[申請書]{しんせいしょ:application form:N1}」を[提出]{ていしゅつ:submit:N1}し、[登録]{とうろく:registered:N2}を[受ける]{うける:receive:N3}[必要]{ひつよう:necessary:N3}があります。[登録]{とうろく:registered:N2}されると、[国税庁]{こくぜいちょう:National Tax Agency:N2}から[登録]{とうろく:registration:N2}[番号]{ばんごう:number:N3}が[通知]{つうち:notified:N4}されます。\n\n#en\nTo issue qualified invoices, you must submit a \"Qualified Invoice Issuer Registration Application\" to the tax office having jurisdiction over your tax location and obtain registration. Once registered, the National Tax Agency notifies you of your registration number.\n::\n\n::callout\n[登録]{とうろく:registration:N2}[番号]{ばんごう:number:N3}の[形式]{けいしき:format:N3}：「[T]{:T}+13[桁]{けた:digits:N1}」。[法人]{ほうじん:corporation:N3}の[場合]{ばあい:case:N3}は[T]{:T}+[法人]{ほうじん:corporate:N3}[番号]{ばんごう:number:N3}（13[桁]{けた:digits:N1}）。[個人]{こじん:individual:N2}[事業主]{じぎょうぬし:business owner:N4}・[人格]{じんかく:legal status:N3}のない[社団]{しゃだん:association:N2}[等]{とう:etc.:N3}は[T]{:T}+[新た]{あらた:newly:N4}に[付番]{ふばん:assigned:N3}される13[桁]{けた:digits:N1}。[国税庁]{こくぜいちょう:National Tax Agency:N2}「[適格]{てきかく:Qualified:N3}[請求書]{せいきゅうしょ:Invoice:N1}[発行]{はっこう:Issuer:N4}[事業者]{じぎょうしゃ:Business:N4}[公表]{こうひょう:Public Disclosure:N3}サイト」で[誰]{だれ:anyone:N3}でも[検索]{けんさく:search:N1}・[確認]{かくにん:verify:N3}できます。\n\n#en\nRegistration number format: \"T + 13 digits.\" For corporations, T + corporate number (13 digits). For individual business owners and unincorporated associations, T + a newly assigned 13-digit number. Anyone can search and verify on the National Tax Agency's \"Qualified Invoice Issuer Disclosure Site.\"\n::\n\n::heading\n[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}の[記載]{きさい:required:N1}[事項]{じこう:items:N1}\n\n#en\nRequired Fields on a Qualified Invoice\n::\n\n::para\n[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}には、[消費税法]{しょうひぜいほう:Consumption Tax Law:N2}57[条]{じょう:Article:N1}の[四]{し:4:N5}で[定められた]{さだめられた:specified:N3}6つの[記載]{きさい:required:N1}[事項]{じこう:items:N1}を[必ず]{かならず:must:N3}[含める]{ふくめる:include:N2}[必要]{ひつよう:required:N3}があります。これらが[1]{いち:one}つでも[欠ける]{かける:missing:N3}と「[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}」と[認められず]{みとめられず:not recognized:N3}、[受領]{じゅりょう:receiving:N2}[側]{がわ:party:N3}は[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}が[受けられません]{うけられません:cannot receive:N3}。\n\n#en\nA qualified invoice must include the six items specified in Article 57-4 of the Consumption Tax Law. If even one is missing, it is not recognized as a \"qualified invoice\" and the receiving party cannot receive input-tax credit.\n::\n\n::callout\n[6]{ろく:six}つの[記載]{きさい:required:N1}[事項]{じこう:items:N1}：①[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}[発行]{はっこう:issuer:N4}[事業者]{じぎょうしゃ:business:N4}の[氏名]{しめい:name:N1}または[名称]{めいしょう:business name:N1}+[登録]{とうろく:registration:N2}[番号]{ばんごう:number:N3}、②[取引]{とりひき:transaction:N3}[年月日]{ねんがっぴ:date:N5}、③[取引]{とりひき:transaction:N3}[内容]{ないよう:content:N3}（[軽減]{けいげん:reduced:N2}[税率]{ぜいりつ:rate:N1}[対象]{たいしょう:applicable:N2}[品目]{ひんもく:items:N4}には[その旨]{そのむね:that fact:N1}を[明記]{めいき:clearly mark:N3}）、④[税率]{ぜいりつ:rate:N1}ごとに[区分]{くぶん:separated:N2}した[合計]{ごうけい:total:N3}[対価]{たいか:consideration:N1}（[税抜き]{ぜいぬき:tax-excluded:N2}または[税込み]{ぜいこみ:tax-included:N2}）+[適用]{てきよう:applicable:N3}[税率]{ぜいりつ:rate:N1}、⑤[税率]{ぜいりつ:rate:N1}ごとに[区分]{くぶん:separated:N2}した[消費税]{しょうひぜい:consumption tax:N2}[額]{がく:amount:N2}[等]{とう:etc.:N3}、⑥[書類]{しょるい:document:N3}の[交付]{こうふ:delivery:N3}を[受ける]{うける:receive:N3}[事業者]{じぎょうしゃ:business:N4}の[氏名]{しめい:name:N1}または[名称]{めいしょう:name:N1}。\n\n#en\nSix required fields: (1) issuer's name + registration number; (2) transaction date; (3) transaction content (clearly mark items subject to the reduced rate); (4) total consideration separated by rate (tax-excluded or tax-included) + applicable rate; (5) consumption tax amount separated by rate; (6) name of business receiving the document.\n::\n\n::heading\n[端数処理]{はすうしょり:rounding:N1}の[ルール]{:rule}\n\n#en\nRounding Rules\n::\n\n::para\n[消費税]{しょうひぜい:consumption tax:N2}[額]{がく:amount:N2}の[端数処理]{はすうしょり:rounding:N1}は、[インボイス]{:invoice}[制度]{せいど:system:N3}で[特に]{とくに:especially:N4}[重要]{じゅうよう:important:N3}な[実務]{じつむ:practical:N3}[論点]{ろんてん:issue:N3}です。[ルール]{:rule}は「[1]{いち:one}つの[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}に[つき]{:per}、[税率]{ぜいりつ:rate:N1}ごとに[1]{いち:one}[回]{かい:time:N3}ずつ」[端数処理]{はすうしょり:rounding:N1}を[行う]{おこなう:perform:N5}[必要]{ひつよう:required:N3}があります。\n\n#en\nConsumption-tax rounding is an especially important practical issue under the Invoice System. The rule is: rounding must be performed \"once per tax rate per qualified invoice.\"\n::\n\n::callout\n[端数処理]{はすうしょり:rounding:N1}[ルール]{:rule}：[個別]{こべつ:individual:N2}の[商品]{しょうひん:items:N3}ごとに[消費税]{しょうひぜい:consumption tax:N2}[額]{がく:amount:N2}を[計算]{けいさん:calculate:N2}・[端数処理]{はすうしょり:round:N1}してから[合計]{ごうけい:sum:N3}する[方式]{ほうしき:method:N3}は[認められません]{みとめられません:NOT permitted:N3}。[必ず]{かならず:must:N3}[税率]{ぜいりつ:rate:N1}ごとに[合計]{ごうけい:total:N3}した[後]{あと:after:N5}に[1]{いっ:once}[回]{かい:time:N3}だけ[端数処理]{はすうしょり:round:N1}します。[切り上げ]{きりあげ:round-up:N4}・[切り捨て]{きりすて:round-down:N2}・[四捨五入]{ししゃごにゅう:round-half-up:N2}は[事業者]{じぎょうしゃ:business:N4}の[任意]{にんい:choice:N3}です。\n\n#en\nRounding rule: a method that calculates and rounds consumption tax for each individual item before summing is NOT permitted. You must total by tax rate first and then round only ONCE. The choice of round-up, round-down, or round-half-up is at the business's discretion.\n::\n\n::heading\n[簡易]{かんい:simplified:N2}[インボイス]{:invoice}（[適格]{てきかく:qualified:N3}[簡易]{かんい:simplified:N2}[請求書]{せいきゅうしょ:invoice:N1}）\n\n#en\nSimplified Invoices (Qualified Simplified Invoices)\n::\n\n::para\n[小売業]{こうりぎょう:retail:N4}・[飲食店業]{いんしょくてんぎょう:restaurant:N4}・[タクシー業]{:taxi}・[駐車場業]{ちゅうしゃじょうぎょう:parking:N2}など、[不特定]{ふとくてい:unspecified:N3}[多数]{たすう:large numbers:N3}の[者]{もの:persons:N4}に[商品]{しょうひん:goods:N3}を[販売]{はんばい:sell:N2}する[業種]{ぎょうしゅ:industries:N3}では、[簡易]{かんい:simplified:N2}[インボイス]{:invoice}（[レシート]{:receipt}や[領収書]{りょうしゅうしょ:receipt:N2}）の[発行]{はっこう:issuance:N4}が[認められて]{みとめられて:permitted:N3}います。[適格]{てきかく:qualified:N3}[簡易]{かんい:simplified:N2}[請求書]{せいきゅうしょ:invoice:N1}では、[受領者]{じゅりょうしゃ:recipient:N2}の[氏名]{しめい:name:N1}・[名称]{めいしょう:business name:N1}の[記載]{きさい:specification:N1}が[省略]{しょうりゃく:omitted:N2}でき、[税率]{ぜいりつ:rate:N1}ごとの[消費税]{しょうひぜい:consumption tax:N2}[額]{がく:amount:N2}は[適用]{てきよう:applicable:N3}[税率]{ぜいりつ:rate:N1}のいずれかの[記載]{きさい:specification:N1}でよくなります。\n\n#en\nIndustries that sell to large numbers of unspecified persons (retail, restaurants, taxis, parking, etc.) are permitted to issue simplified invoices (such as receipts). On a qualified simplified invoice, specification of the recipient's name can be omitted, and either the consumption-tax amount per rate or the applicable tax rate alone is sufficient.\n::\n\n::heading\n[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}の[ジレンマ]{:dilemma}\n\n#en\nThe Tax-Exempt Business Dilemma\n::\n\n::para\n[基準]{きじゅん:base:N1}[期間]{きかん:period:N3}（2[期]{き:periods:N3}[前]{まえ:prior:N5}）の[課税]{かぜい:taxable:N2}[売上高]{うりあげだか:revenue:N4}が1,000[万円]{まんえん:10,000 yen:N5}[以下]{いか:or less:N4}の[事業者]{じぎょうしゃ:business:N4}は、[消費税]{しょうひぜい:consumption tax:N2}の[納税]{のうぜい:remittance:N1}[義務]{ぎむ:obligation:N1}が[免除]{めんじょ:exempted:N1}される「[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}」です。[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}は[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}を[発行]{はっこう:issue:N4}できないため、[インボイス]{:invoice}[制度]{せいど:system:N3}[開始]{かいし:after the start:N4}[後]{ご:after:N5}は[取引先]{とりひきさき:counterparty:N3}の[課税]{かぜい:taxable:N2}[事業者]{じぎょうしゃ:business:N4}が[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}を[受けられない]{うけられない:cannot receive:N3}という[問題]{もんだい:problem:N4}が[生じます]{しょうじます:arises:N5}。\n\n#en\nA business with base-period (two periods prior) taxable revenue of 10 million yen or less is a \"tax-exempt business\" exempted from the consumption-tax remittance obligation. Tax-exempt businesses cannot issue qualified invoices; therefore, after the Invoice System's start, the problem arises that taxable counterparties cannot receive input-tax credit.\n::\n\n::callout\n[ジレンマ]{:dilemma}：[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}は2つの[選択肢]{せんたくし:choices:N1}に[直面]{ちょくめん:face:N3}します。①[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}のままでいる→[取引先]{とりひきさき:counterparty:N3}が[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}できないため[値下げ]{ねさげ:price reduction:N3}[要請]{ようせい:demand:N1}や[取引]{とりひき:transaction:N3}[終了]{しゅうりょう:termination:N2}の[リスク]{:risk}。②[課税]{かぜい:taxable:N2}[事業者]{じぎょうしゃ:business:N4}になり[登録]{とうろく:register:N2}する→[消費税]{しょうひぜい:consumption tax:N2}の[納税]{のうぜい:remittance:N1}[義務]{ぎむ:obligation:N1}と[事務]{じむ:administrative:N3}[負担]{ふたん:burden:N2}が[発生]{はっせい:arise:N4}。[フリーランス]{:freelance}・[個人]{こじん:individual:N2}[事業主]{じぎょうぬし:business owners:N4}に[特に]{とくに:especially:N4}[大きな]{おおきな:significant:N5}[影響]{えいきょう:impact:N1}を[与えました]{あたえました:had:N3}。\n\n#en\nDilemma: tax-exempt businesses face two choices. (1) Remain tax-exempt → risk that counterparties cannot take input-tax credit, leading to price-reduction demands or termination of transactions. (2) Become taxable and register → consumption-tax remittance obligation and administrative burden arise. The impact has been especially significant for freelancers and individual business owners.\n::\n\n::heading\n[経過措置]{けいかそち:transitional measure:N1}（6[年間]{ねんかん:6 years:N5}の[段階的]{だんかいてき:step-down:N2}[措置]{そち:measure:N1}）\n\n#en\nTransitional Measure (6-Year Step-Down)\n::\n\n::para\n[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}との[取引]{とりひき:transaction:N3}が[直ちに]{ただちに:suddenly:N3}[控除]{こうじょ:credit:N1}[不可]{ふか:not allowed:N4}になると[影響]{えいきょう:impact:N1}が[大きい]{おおきい:large:N5}ため、6[年間]{ねんかん:6 years:N5}の[経過措置]{けいかそち:transitional measure:N1}が[設けられました]{もうけられました:provided:N2}。[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}など[インボイス]{:invoice}[発行]{はっこう:issuer:N4}[事業者]{じぎょうしゃ:business:N4}[以外]{いがい:other than:N4}からの[仕入れ]{しいれ:purchases:N4}についても、[一定]{いってい:certain:N3}[割合]{わりあい:percentage:N3}の[控除]{こうじょ:credit:N1}が[認められます]{みとめられます:permitted:N3}。\n\n#en\nBecause suddenly disallowing credit for transactions with tax-exempt businesses would have a large impact, a 6-year transitional measure was established. A certain percentage of credit is permitted even for purchases from non-issuer businesses such as tax-exempt businesses.\n::\n\n::callout\n[経過措置]{けいかそち:transitional measure:N1}の[控除]{こうじょ:credit:N1}[割合]{わりあい:percentage:N3}：①2023[年]{ねん:year:N5}10[月]{がつ:October:N5}1[日]{にち::N5}〜2026[年]{ねん:year:N5}9[月]{がつ:September:N5}30[日]{にち::N5}＝[80]{はちじゅう:80}%[控除]{こうじょ:credit:N1}[可能]{かのう:possible:N3}、②2026[年]{ねん:year:N5}10[月]{がつ:October:N5}1[日]{にち::N5}〜2029[年]{ねん:year:N5}9[月]{がつ:September:N5}30[日]{にち::N5}＝[50]{ごじゅう:50}%[控除]{こうじょ:credit:N1}[可能]{かのう:possible:N3}、③2029[年]{ねん:year:N5}10[月]{がつ:October:N5}1[日]{にち::N5}[以降]{いこう:after:N3}＝[控除]{こうじょ:credit:N1}[不可]{ふか:not possible:N4}（0%）。[現在]{げんざい:currently:N3}（2026[年]{ねん:year:N5}4[月]{がつ:April:N5}）は80%[控除]{こうじょ:credit:N1}[期間]{きかん:period:N3}の[最終]{さいしゅう:final:N3}[半年]{はんとし:half-year:N5}に[突入]{とつにゅう:entered:N3}しています。\n\n#en\nTransitional measure credit percentages: (1) Oct 1, 2023 – Sep 30, 2026 = 80% creditable; (2) Oct 1, 2026 – Sep 30, 2029 = 50% creditable; (3) From Oct 1, 2029 = 0% (not creditable). Currently (April 2026), we have entered the final half-year of the 80%-credit period.\n::\n\n::heading\n[2割]{にわり:20%:N3}[特例]{とくれい:special exception:N3}（[インボイス]{:invoice}[発行]{はっこう:issuer:N4}[登録]{とうろく:registration:N2}した[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}[向け]{むけ:for:N3}）\n\n#en\nThe 20%-Special Exception (For Tax-Exempt Businesses Who Registered)\n::\n\n::para\n[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}が[インボイス]{:invoice}[発行]{はっこう:issuer:N4}[事業者]{じぎょうしゃ:business:N4}に[登録]{とうろく:registered:N2}した[場合]{ばあい:case:N3}、[消費税]{しょうひぜい:consumption tax:N2}の[納税]{のうぜい:remittance:N1}[負担]{ふたん:burden:N2}を[軽減]{けいげん:lessen:N2}するため、[納税]{のうぜい:remitted:N1}[額]{がく:amount:N2}を[売上]{うりあげ:sales:N4}[消費税]{しょうひぜい:consumption tax:N2}の20%（つまり[預かり]{あずかり:received:N2}[消費税]{しょうひぜい:consumption tax:N2}の80%を[控除]{こうじょ:deduct:N1}）に[抑える]{おさえる:keep:N1}「2[割]{わり:20%:N3}[特例]{とくれい:special exception:N3}」が[設けられました]{もうけられました:established:N2}。[適用]{てきよう:application:N3}[期間]{きかん:period:N3}は2023[年]{ねん:year:N5}10[月]{がつ:October:N5}1[日]{にち::N5}から2026[年]{ねん:year:N5}9[月]{がつ:September:N5}30[日]{にち::N5}までを[含む]{ふくむ:including:N2}[各]{かく:each:N2}[課税]{かぜい:taxable:N2}[期間]{きかん:period:N3}です。\n\n#en\nWhen a tax-exempt business registers as an invoice issuer, to lessen the consumption-tax remittance burden, the \"20% special exception\" was established, capping the remitted amount at 20% of sales consumption tax (i.e., crediting 80% of received consumption tax). It applies to each taxable period including the period Oct 1, 2023 to Sep 30, 2026.\n::\n\n::heading\n[買い手]{かいて:buyer:N4}[側]{がわ:side:N3}の[実務]{じつむ:practice:N3}\n\n#en\nThe Buyer's Side: Practical Implementation\n::\n\n::para\n[買い手]{かいて:buyer:N4}[側]{がわ:side:N3}（[仕入れ]{しいれ:purchaser:N4}）の[事業者]{じぎょうしゃ:business:N4}は、[受領]{じゅりょう:received:N2}した[請求書]{せいきゅうしょ:invoice:N1}が[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}か[否か]{いなか:or not:N3}を[判別]{はんべつ:distinguish:N3}し、[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}は[原則]{げんそく:in principle:N2}7[年間]{ねんかん:7 years:N5}[保存]{ほぞん:preserve:N1}する[必要]{ひつよう:required:N3}があります（[消費税法]{しょうひぜいほう:Consumption Tax Law:N2}30[条]{じょう:Article:N1}7[項]{こう:Paragraph:N1}）。[相手方]{あいてがた:counterparty:N3}の[登録]{とうろく:registration:N2}[番号]{ばんごう:number:N3}が[有効]{ゆうこう:valid:N2}であるかも、[国税庁]{こくぜいちょう:National Tax Agency:N2}の[公表]{こうひょう:disclosure:N3}サイトで[随時]{ずいじ:as needed:N1}[確認]{かくにん:verify:N3}できます。\n\n#en\nBuyer-side businesses must distinguish whether received invoices are qualified invoices, and qualified invoices must in principle be preserved for 7 years (Article 30, Paragraph 7). Whether the counterparty's registration number is valid can be verified as needed on the National Tax Agency's disclosure site.\n::\n\n::callout\n[実務]{じつむ:practice:N3}[Tip]{:Tip}：[受領]{じゅりょう:receiving:N2}した[請求書]{せいきゅうしょ:invoice:N1}に[T+13]{てぃーじゅうさん:T+13}[桁]{けた:digits:N1}の[番号]{ばんごう:number:N3}が[記載]{きさい:stated:N1}されているか[毎回]{まいかい:every time:N3}[確認]{かくにん:check:N3}する。[番号]{ばんごう:number:N3}が[なければ]{:if absent}、その[請求書]{せいきゅうしょ:invoice:N1}は[インボイス]{:invoice}ではなく、[原則]{げんそく:in principle:N2}[仕入税額控除]{しいれぜいがくこうじょ:input-tax credit:N1}は[受けられません]{うけられません:cannot receive:N3}（[現状]{げんじょう:currently:N3}は[経過措置]{けいかそち:transitional measure:N1}で80%[まで]{:up to}[控除]{こうじょ:creditable:N1}）。[会計]{かいけい:accounting:N4}[システム]{:system}では[T番号]{てぃーばんごう:T-number:N3}を[マスタ]{:master}に[登録]{とうろく:register:N2}し、[自動]{じどう:automatically:N4}[判定]{はんてい:determine:N3}できる[仕組み]{しくみ:mechanism:N3}を[作る]{つくる:build:N4}のが[望ましい]{のぞましい:advisable:N3}です。\n\n#en\nPractical tip: every time you receive an invoice, check whether it states a T + 13-digit number. If absent, that document is not an invoice and input-tax credit is in principle not available (currently 80% creditable under the transitional measure). In accounting systems, it is advisable to register T-numbers in the master and build a mechanism for automatic determination.\n::\n\n::heading\n[電子]{でんし:electronic:N5}[インボイス]{:invoice}と[Peppol]{:Peppol}\n\n#en\nElectronic Invoices and Peppol\n::\n\n::para\n[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}は[紙]{かみ:paper:N4}に[限らず]{かぎらず:not limited to:N3}[電子]{でんし:electronic:N5}データでの[交付]{こうふ:delivery:N3}も[認められて]{みとめられて:permitted:N3}います。[電子]{でんし:electronic:N5}[インボイス]{:invoice}は[電子帳簿保存法]{でんしちょうぼほぞんほう:Electronic Books Preservation Act:N1}[上]{じょう:under:N5}の[電子]{でんし:electronic:N5}[取引]{とりひき:transaction:N3}データに[該当]{がいとう:corresponds:N1}するため、[電子]{でんし:electronic:N5}のままの[保存]{ほぞん:preservation:N1}が[義務]{ぎむ:mandatory:N1}です。[日本]{にほん:Japan:N5}は[国際]{こくさい:international:N3}[標準]{ひょうじゅん:standard:N1}の[Peppol]{:Peppol}（[Pan-European Public Procurement Online]{:Pan-European Public Procurement Online}）を[電子]{でんし:electronic:N5}[インボイス]{:invoice}の[標準]{ひょうじゅん:standard:N1}[仕様]{しよう:specification:N3}として[採用]{さいよう:adopted:N2}し、[デジタル庁]{でじたるちょう:Digital Agency:N2}が[Peppol Authority]{:Peppol Authority}として[運営]{うんえい:operate:N2}しています。\n\n#en\nQualified invoices may be delivered electronically (not only on paper). Because electronic invoices correspond to electronic transaction data under the Electronic Books Preservation Act, electronic preservation is mandatory. Japan has adopted the international standard Peppol (Pan-European Public Procurement Online) as the standard specification for electronic invoices, with the Digital Agency operating as the Peppol Authority.\n::\n\n::heading\n[まとめ]{まとめ:summary}\n\n#en\nSummary\n::\n\n::callout\n[要点]{ようてん:key points:N3}：①[インボイス]{:invoice}＝[適格]{てきかく:qualified:N3}[請求書]{せいきゅうしょ:invoice:N1}[等]{とう:etc.:N3}[保存]{ほぞん:preservation:N1}[方式]{ほうしき:method:N3}、2023[年]{ねん:year:N5}10[月]{がつ:Oct:N5}[開始]{かいし:started:N4}。②[登録]{とうろく:registration:N2}[番号]{ばんごう:number:N3}＝[T+13]{てぃーじゅうさん:T+13}[桁]{けた:digits:N1}。③6[つ]{:six}の[必須]{ひっす:required:N1}[記載]{きさい:items:N1}：[登録]{とうろく:registration:N2}[番号]{ばんごう:number:N3}・[日付]{ひづけ:date:N3}・[内容]{ないよう:content:N3}・[税率]{ぜいりつ:rate:N1}[別]{べつ:by:N4}[対価]{たいか:consideration:N1}・[税率]{ぜいりつ:rate:N1}[別]{べつ:by:N4}[消費税]{しょうひぜい:consumption tax:N2}[額]{がく:amount:N2}・[受領者]{じゅりょうしゃ:recipient:N2}[名]{めい:name:N5}。④[端数処理]{はすうしょり:rounding:N1}は[税率]{ぜいりつ:rate:N1}ごとに[1]{いっ:once}[回]{かい:time:N3}。⑤[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}は[登録]{とうろく:register:N2}[不可]{ふか:cannot:N4}、[登録]{とうろく:register:N2}には[課税]{かぜい:taxable:N2}[事業者]{じぎょうしゃ:business:N4}になる[必要]{ひつよう:required:N3}。⑥[経過措置]{けいかそち:transitional measure:N1}：80%（〜2026\u002F9）→50%（〜2029\u002F9）→0%。⑦[2]{に}[割]{わり:0%:N3}[特例]{とくれい:special exception:N3}＝[新規]{しんき:newly:N3}[登録]{とうろく:registered:N2}[免税]{めんぜい:tax-exempt:N1}[事業者]{じぎょうしゃ:business:N4}は[売上]{うりあげ:sales:N4}[消費税]{しょうひぜい:consumption tax:N2}の20%[納付]{のうふ:remit:N1}でOK。\n\n#en\nKEY POINTS: (1) Invoice = Qualified Invoice Preservation Method, started Oct 2023. (2) Registration number = T + 13 digits. (3) Six required items: registration number, date, content, consideration by rate, consumption tax by rate, recipient's name. (4) Rounding: once per rate. (5) Tax-exempt businesses cannot register; to register they must become taxable. (6) Transitional measure: 80% (until 2026\u002F9) → 50% (until 2029\u002F9) → 0%. (7) 20% special exception = newly registered tax-exempt businesses pay only 20% of sales consumption tax.\n::\n",{"id":97,"title":100,"titleEn":101,"topicPath":10,"questions":102},"インボイス制度確認テスト","Invoice System Check Test",[103,130,153,172,195,218],{"id":104,"articleId":6,"question":105,"options":108,"correctLabel":110,"explanation":125,"tags":128},"law-invoice-quiz-q01",{"en":106,"jp":107},"What is the format of the registration number on a qualified invoice?","[適格請求書]{てきかくせいきゅうしょ}（[インボイス]{いんぼいす}）の[登録番号]{とうろくばんごう}の[形式]{けいしき}は？",[109,113,117,121],{"label":110,"jp":111,"en":112},"ア","T+13[桁]{けた}の[数字]{すうじ}","T + 13 digits",{"label":114,"jp":115,"en":116},"イ","I+10[桁]{けた}の[数字]{すうじ}","I + 10 digits",{"label":118,"jp":119,"en":120},"ウ","INV+8[桁]{けた}","INV + 8 digits",{"label":122,"jp":123,"en":124},"エ","[登録番号]{とうろくばんごう}は[不要]{ふよう}","no registration number needed",{"en":126,"jp":127},"The registration number of a qualified invoice issuer is in the format 'T + 13 digits' and is based on the corporate number.","[適格請求書発行事業者]{てきかくせいきゅうしょはっこうじぎょうしゃ}の[登録番号]{とうろくばんごう}は「T+[13桁]{じゅうさんけた}の[数字]{すうじ}」の[形式]{けいしき}とされ、[法人番号]{ほうじんばんごう}を[ベース]{べーす}にしているとされます。",[129],"registration-number",{"id":131,"articleId":6,"question":132,"options":135,"correctLabel":118,"explanation":148,"tags":151},"law-invoice-quiz-q02",{"en":133,"jp":134},"Which is NOT a required item on a qualified invoice?","[適格請求書]{てきかくせいきゅうしょ}に[必要]{ひつよう}な[記載事項]{きさいじこう}に[該当]{がいとう}しないものは？",[136,139,142,145],{"label":110,"jp":137,"en":138},"[適格請求書発行事業者]{てきかくせいきゅうしょはっこうじぎょうしゃ}の[氏名]{しめい}・[名称]{めいしょう}及び[登録番号]{とうろくばんごう}","issuer name and registration number",{"label":114,"jp":140,"en":141},"[税率]{ぜいりつ}ごとに[区分]{くぶん}した[消費税額]{しょうひぜいがく}","consumption tax amount split by tax rate",{"label":118,"jp":143,"en":144},"[受領者]{じゅりょうしゃ}の[マイナンバー]{まいなんばー}","recipient's My Number",{"label":122,"jp":146,"en":147},"[取引年月日]{とりひきねんがっぴ}","transaction date",{"en":149,"jp":150},"My Number is not among the required items on a qualified invoice — and is rather information that should not be recorded.","[マイナンバー]{まいなんばー}は[適格請求書]{てきかくせいきゅうしょ}の[記載事項]{きさいじこう}には[含]{ふく}まれず、むしろ[記載]{きさい}してはいけない[情報]{じょうほう}とされます。",[152],"required-fields",{"id":154,"articleId":6,"question":155,"options":158,"correctLabel":118,"explanation":167,"tags":170},"law-invoice-quiz-q03",{"en":156,"jp":157},"For purchases from tax-exempt businesses, what is the input tax credit rate during the transitional measure from October 2026 to September 2029?","[免税事業者]{めんぜいじぎょうしゃ}からの[仕入]{しいれ}について、[2026年10月]{にせんにじゅうろくねんじゅうがつ}から[2029年9月]{にせんにじゅうきゅうねんくがつ}の[経過措置]{けいかそち}における[仕入税額控除]{しいれぜいがくこうじょ}の[割合]{わりあい}は？",[159,161,163,165],{"label":110,"jp":160,"en":160},"100%",{"label":114,"jp":162,"en":162},"80%",{"label":118,"jp":164,"en":164},"50%",{"label":122,"jp":166,"en":166},"0%",{"en":168,"jp":169},"The transitional measure is 80% credit (Oct 2023 – Sep 2026), 50% (Oct 2026 – Sep 2029), and 0% from October 2029 onward.","[経過措置]{けいかそち}は[2023年10月]{にせんにじゅうさんねんじゅうがつ}〜[2026年9月]{にせんにじゅうろくねんくがつ}が[80%控除]{はちじゅっぱーせんとこうじょ}、[2026年10月]{にせんにじゅうろくねんじゅうがつ}〜[2029年9月]{にせんにじゅうきゅうねんくがつ}が[50%控除]{ごじゅっぱーせんとこうじょ}、[2029年10月以降]{にせんにじゅうきゅうねんじゅうがついこう}は[0%]{ぜろぱーせんと}（[控除不可]{こうじょふか}）とされます。",[171],"transitional-measure",{"id":173,"articleId":6,"question":174,"options":177,"correctLabel":114,"explanation":190,"tags":193},"law-invoice-quiz-q04",{"en":175,"jp":176},"What does a tax-exempt business need to do to issue invoices?","[免税事業者]{めんぜいじぎょうしゃ}が[インボイス]{いんぼいす}を[発行]{はっこう}するために[必要]{ひつよう}なのは？",[178,181,184,187],{"label":110,"jp":179,"en":180},"[何]{なに}も[必要]{ひつよう}ない","nothing required",{"label":114,"jp":182,"en":183},"[適格請求書発行事業者]{てきかくせいきゅうしょはっこうじぎょうしゃ}に[登録]{とうろく}し[課税事業者]{かぜいじぎょうしゃ}になる","register as a qualified invoice issuer and become a taxable business",{"label":118,"jp":185,"en":186},"[消費税]{しょうひぜい}を[二重納付]{にじゅうのうふ}する","pay consumption tax twice",{"label":122,"jp":188,"en":189},"[個人事業主]{こじんじぎょうぬし}を[廃業]{はいぎょう}する","shut down sole proprietorship",{"en":191,"jp":192},"To issue invoices, a tax-exempt business must register as a qualified invoice issuer; registration simultaneously makes them a taxable business with the duty to remit consumption tax.","[免税事業者]{めんぜいじぎょうしゃ}が[インボイス]{いんぼいす}を[発行]{はっこう}するには[適格請求書発行事業者登録]{てきかくせいきゅうしょはっこうじぎょうしゃとうろく}が[必要]{ひつよう}で、[登録]{とうろく}と[同時]{どうじ}に[課税事業者]{かぜいじぎょうしゃ}となり[消費税納付義務]{しょうひぜいのうふぎむ}が[発生]{はっせい}するとされます。",[194],"exempt-business",{"id":196,"articleId":6,"question":197,"options":200,"correctLabel":114,"explanation":213,"tags":216},"law-invoice-quiz-q05",{"en":198,"jp":199},"What relaxation applies to transactions under 10,000 yen under the invoice system?","[インボイス制度]{いんぼいすせいど}において[1万円未満]{いちまんえんみまん}の[取引]{とりひき}に[認]{みと}められる[緩和措置]{かんわそち}は？",[201,204,207,210],{"label":110,"jp":202,"en":203},"[適格請求書]{てきかくせいきゅうしょ}が[完全]{かんぜん}に[不要]{ふよう}","fully exempt from invoices",{"label":114,"jp":205,"en":206},"[一定要件]{いっていようけん}の[小規模事業者]{しょうきぼじぎょうしゃ}は[帳簿]{ちょうぼ}のみで[仕入税額控除]{しいれぜいがくこうじょ}が[可能]{かのう}","qualifying small businesses can take input tax credit using only ledger records",{"label":118,"jp":208,"en":209},"[消費税率]{しょうひぜいりつ}が[半分]{はんぶん}になる","consumption tax rate is halved",{"label":122,"jp":211,"en":212},"[緩和措置]{かんわそち}はない","no relaxation",{"en":214,"jp":215},"Businesses meeting certain conditions (e.g., taxable sales of 100M yen or less in the base period) qualify for a small-amount special measure: ledger-only retention enables input tax credit for transactions under 10,000 yen (a time-limited measure through end-September 2029).","[基準期間]{きじゅんきかん}の[課税売上高]{かぜいうりあげだか}が[1億円以下]{いちおくえんいか}など[一定要件]{いっていようけん}の[事業者]{じぎょうしゃ}は、[少額特例]{しょうがくとくれい}として[1万円未満]{いちまんえんみまん}の[取引]{とりひき}は[帳簿]{ちょうぼ}のみの[保存]{ほぞん}で[仕入税額控除]{しいれぜいがくこうじょ}が[可能]{かのう}とされています（[2029年9月末]{にせんにじゅうきゅうねんくがつまつ}までの[時限措置]{じげんそち}）。",[217],"small-amount-rule",{"id":219,"articleId":6,"question":220,"options":223,"correctLabel":110,"explanation":236,"tags":239},"law-invoice-quiz-q06",{"en":221,"jp":222},"What is the essence of the 'tax-exempt business dilemma' regarding invoice registration?","[免税事業者]{めんぜいじぎょうしゃ}が[インボイス登録]{いんぼいすとうろく}するか[迷]{まよ}う「[免税事業者]{めんぜいじぎょうしゃ}の[ジレンマ]{じれんま}」の[本質]{ほんしつ}は？",[224,227,230,233],{"label":110,"jp":225,"en":226},"[登録]{とうろく}すると[税負担増]{ぜいふたんぞう}、[未登録]{みとうろく}だと[取引先]{とりひきさき}を[失]{うしな}う[可能性]{かのうせい}","registering means tax burden, not registering means losing clients",{"label":114,"jp":228,"en":229},"[登録]{とうろく}しても[未登録]{みとうろく}でも[何]{なに}も[変]{か}わらない","no change either way",{"label":118,"jp":231,"en":232},"[登録]{とうろく}すると[消費税率]{しょうひぜいりつ}が[上]{あ}がる","registration raises consumption tax rate",{"label":122,"jp":234,"en":235},"[未登録]{みとうろく}でも[全]{すべ}ての[取引先]{とりひきさき}が[同条件]{どうじょうけん}","even without registration, all clients give same terms",{"en":237,"jp":238},"Registering creates the burden of remitting consumption tax; staying unregistered risks losing clients or being asked to lower prices because they cannot claim input tax credit — a difficult judgment.","[登録]{とうろく}すれば[課税事業者]{かぜいじぎょうしゃ}となり[消費税納付]{しょうひぜいのうふ}の[負担]{ふたん}が[発生]{はっせい}し、[未登録]{みとうろく}のままだと[取引先]{とりひきさき}が[仕入税額控除]{しいれぜいがくこうじょ}を[受]{う}けられないため[取引終了]{とりひきしゅうりょう}・[値下]{ねさ}げ[要請]{ようせい}を[受]{う}ける[リスク]{りすく}があるとされる、[難]{むずか}しい[判断]{はんだん}とされています。",[240],"exempt-dilemma"]