{"id":1841,"date":"2026-04-10T09:00:09","date_gmt":"2026-04-10T00:00:09","guid":{"rendered":"https:\/\/jga.asia\/?p=1841"},"modified":"2026-04-03T14:36:10","modified_gmt":"2026-04-03T05:36:10","slug":"%e7%89%b9%e5%ae%9a%e4%ba%8b%e6%a5%ad%e7%a8%8e%ef%bc%88sbt%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/jga.asia\/?p=1841","title":{"rendered":"\u7279\u5b9a\u4e8b\u696d\u7a0e\uff08SBT\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<h4>\u2460\u3000SBT\u3068\u306f\u306a\u306b\u304b<\/h4>\n<p>\u7279\u5b9a\u4e8b\u696d\u7a0e\uff08Specific Business Tax\uff1aSBT\uff09\u306e\u7565\u3067\u3001\u9280\u884c\u696d\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306a\u3069\u306e\u7279\u5b9a\u4e8b\u696d\u306e\u53ce\u5165\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\uff08\u8a73\u7d30\u306f<a href=\"https:\/\/www.rd.go.th\/english\/37753.html\" target=\"_blank\" rel=\"noopener\">\u6b73\u5165\u6cd5\u5178\u7b2c91\u6761<\/a>\u4ee5\u964d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>VAT\u304c\u30bf\u30a4\u56fd\u5185\u306b\u304a\u3051\u308b\u7269\u54c1\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3001\u56fd\u5916\u304b\u3089\u306e\u7269\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u8f38\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u7279\u5b9a\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u53d6\u5f15\u30fb\u4e8b\u696d\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u5b9a\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3084\u4e8b\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066VAT\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u666e\u6bb5\u884c\u306a\u3063\u3066\u3044\u308b\u4e8b\u696d\u5916\u3067\u3042\u3063\u3066\u3082\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u3084\u91d1\u92ad\u8cb8\u4ed8\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2461\u3000SBT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u3068\u7a0e\u7387<\/h4>\n<p>SBT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u3054\u3068\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u8868\u3067\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7a0e\u7d0d\u7a0e\u984d = \u5404\u6708\u306e\u5bfe\u8c61\u4e8b\u696d\u306e\u7dcf\u53ce\u5165 \u00d7 \u4e8b\u696d\u533a\u5206\u5225\u306e\u7a0e\u7387\u3000\u3092\u7fcc\u6708\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"301\">\u5bfe\u8c61\u4e8b\u696d<\/td>\n<td width=\"301\">\u7a0e\u7387<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u5546\u696d\u9280\u884c\u3001\u305d\u306e\u4ed6\u306e\u9280\u884c\u696d\u52d9<\/td>\n<td width=\"301\">3.3\uff05\uff08\u7279\u5b9a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u4f4e\u6e1b\u7a0e\u73870.011\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u91d1\u878d\u3001\u8a3c\u5238<\/td>\n<td width=\"301\">3.3\uff05\uff08\u7279\u5b9a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u4f4e\u6e1b\u7a0e\u73870.011\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u751f\u547d\u4fdd\u967a<\/td>\n<td width=\"301\">2.75\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u8cea\u5c4b<\/td>\n<td width=\"301\">2.75\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u5546\u696d\u9280\u884c\u306b\u985e\u4f3c\u3059\u308b\u4e8b\u696d<\/td>\n<td width=\"301\">3.3%<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u4e0d\u52d5\u7523\u8ca9\u58f2<\/td>\n<td width=\"301\">3.3\uff05<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u6709\u4fa1\u8a3c\u5238\u306e\u8ca9\u58f2<\/td>\n<td width=\"301\">\u73fe\u5728\u306f\u514d\u7a0e\uff08\u672c\u6765\u306f0.1\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td width=\"301\">\u305d\u306e\u4ed6\u52c5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u696d<\/td>\n<td width=\"301\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4>\u2462\u3000SBT\u306e\u7533\u544a\u306b\u7528\u3044\u308b\u7533\u544a\u66f8<\/h4>\n<p>P.T.40\uff08Phor.Thor.40\uff08\u0e20.\u0e18.40\uff09\uff09\u3068\u3044\u3046\u7533\u544a\u66f8\u3092\u7528\u3044\u3066\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4>\u2463\u3000\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/h4>\n<p>\u6700\u521d\u306eSBT\u5bfe\u8c61\u4e8b\u696d\u306e\u53d6\u5f15\u3092\u958b\u59cb\u3057\u3066\u304b\u308930\u65e5\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u767b\u9332\u7533\u8acb\u66f8\u3067\u3042\u308bP.T.01\uff08Por.Thor.01\uff08\u0e20.\u0e18.01\uff09\uff09\u3092\u63d0\u51fa\u3057\u3001SBT\u30b7\u30b9\u30c6\u30e0\u306b\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u539f\u5247\u3001\u53ce\u5165\u304c\u767a\u751f\u3057\u305f\u6708\u306e\u7fcc\u670815\u65e5\u307e\u3067\u306bP.T.40\u306b\u3088\u3063\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u5834\u5408\u306f8\u65e5\u5ef6\u9577\u3057\u305f23\u65e5\u304c\u7533\u544a\u7d0d\u7a0e\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002VAT\u3092\u767b\u9332\u3057\u305f\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u305d\u306e\u6708\u306bSBT\u5bfe\u8c61\u306e\u58f2\u4e0a\u304c\u306a\u304f\u3066\u3082\u6bce\u6708\u3001\u7533\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2464\u3000\u52a0\u7b97\u7a0e\u53ca\u3073\u5ef6\u6ede\u7a0e\u306a\u3069\u306b\u3064\u3044\u3066<\/h4>\n<p>SBT\u8a72\u5f53\u4e8b\u696d\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u4e0a\u8a18\u306eP.T.01\u306b\u3088\u308b\u767b\u9332\u3092\u884c\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u30011\u30f5\u6708\u4ee5\u4e0b\u306e\u7981\u56fa\u307e\u305f\u306f5,000THB\u4ee5\u4e0b\u306e\u7f70\u91d1\u3001\u307e\u305f\u306f\u305d\u306e\u4e21\u65b9\u3092\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001SBT\u672a\u7d0d\u306a\u3069\u306e\u5834\u5408\u306b\u306f\u4e0b\u8a18\u306e\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u52a0\u7b97\u7a0e<\/p>\n<p>\u30fb\u7d0d\u7a0e\u8005\u767b\u9332\u3092\u884c\u308f\u305aSBT\u306e\u8ab2\u7a0e\u5bfe\u8c61\u4e8b\u696d\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u6708\u306e\u7d0d\u7a0e\u984d\u306e\u6700\u9ad8200%\u304c\u52a0\u7b97\u7a0e\u3068\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7121\u7533\u544a\u306e\u5834\u5408\u3001\u305d\u306e\u6708\u306e\u7d0d\u7a0e\u984d\u306e\u6700\u9ad8200%\u304c\u52a0\u7b97\u7a0e\u3068\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7533\u544a\u306b\u8aa4\u308a\u304c\u3042\u308a\u7d0d\u7a0e\u4e0d\u8db3\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4e0d\u8db3\u7a0e\u984d\u3068\u540c\u984d\u304c\u52a0\u7b97\u7a0e\u3068\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5ef6\u6ede\u7a0e<\/p>\n<p>\u30fb\u7d0d\u7a0e\u4e0d\u8db3\u984d\u306b\u5bfe\u3057\u3066\u30011.5%\/\u6708\u306e\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\uff08\u4e0a\u9650100%\u307e\u3067\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2465\u3000\u4e8b\u696d\u4f1a\u793e\u3067SBT\u8ab2\u7a0e\u5bfe\u8c61\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066<\/h4>\n<p>&nbsp;<\/p>\n<p>A.\u3000\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u8cb8\u4ed8<\/p>\n<p>\u4f8b<\/p>\n<p>\u30bf\u30a4\u56fd\u5185\u306e\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306b\u7d99\u7d9a\u7684\u306b\u8cc7\u91d1\u3092\u8cb8\u3057\u4ed8\u3051\u3001\u5229\u606f\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5546\u696d\u9280\u884c\u985e\u4f3c\u696d\u52d9\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066SBT\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u53d7\u53d6\u5229\u606f\u00d7\u7a0e\u7387\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8cb8\u4ed8\u65e5\u524d\u5c11\u306a\u304f\u3068\u30826\u304b\u6708\u9593\u306b\u304a\u3044\u3066\u3001\u8b70\u6c7a\u6a29\u306e25%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4f1a\u793e\u3001\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u3078\u306e\u8cb8\u3057\u4ed8\u3051\u306b\u3064\u3044\u3066\u306fSBT\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5224\u65ad\u30ed\u30b8\u30c3\u30af<\/p>\n<ul>\n<li>\u5358\u767a\u306e\u4e00\u6b21\u7684\u306a\u652f\u63f4\u3067\u306f\u306a\u304f\u3001\u7d99\u7d9a\u7684\u306a\u53cd\u5fa9\u3057\u305f\u8cb8\u4ed8<\/li>\n<li>\u5229\u606f\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>B.\u3000\u4e8b\u696d\u76ee\u7684\u6240\u6709\u306e\u4e0d\u52d5\u7523\u58f2\u5374<\/p>\n<p>\u4f8b<\/p>\n<p>\u672c\u696d\u304c\u88fd\u9020\u696d\u3067\u3042\u308b\u6cd5\u4eba\u304c\u4e8b\u696d\u76ee\u7684\u3067\u4fdd\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523\uff08\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\uff09\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u55b6\u5229\u76ee\u7684\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u8a72\u5f53\u3057\u3001SBT\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u58f2\u5374\u4fa1\u984d\u00d7\u7a0e\u7387\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>SBT\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3064\u3044\u3066\u306f\u3001P.T.40\u3067\u306f\u306a\u304f\u4f8b\u5916\u7684\u306b\u571f\u5730\u8b72\u6e21\u306e\u767b\u8a18\u6642\u306b\u571f\u5730\u5c40\u306b\u5bfe\u3057\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5224\u65ad\u30ed\u30b8\u30c3\u30af<\/p>\n<ul>\n<li>\u539f\u5247\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u304b\u30895\u5e74\u4ee5\u5185\u306b\u884c\u3046\u8ca9\u58f2\u306f\u55b6\u5229\u76ee\u7684\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u8a72\u5f53\u3057\u3001SBT\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u305f\u3060\u3057\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u5bfe\u8c61\u5916\u306e\u53ef\u80fd\u6027\u3042\u308a\u3002<\/li>\n<\/ul>\n<p>\u30fb\u4e0d\u52d5\u7523\u53ce\u7528\u6cd5\u306b\u57fa\u3065\u304f\u53ce\u7528\u58f2\u5374\u306e\u5834\u5408<\/p>\n<p>\u30fb\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306e\u5834\u5408<\/p>\n<p>\u30fb\u81ea\u5df1\u306e\u5c45\u4f4f\u7528\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306e\u5834\u5408<\/p>\n<p>&nbsp;<\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u304a\u6642\u9593\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u300c<a 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