
ãããªã«ãéãæ¥æ¬ãšã€ã®ãªã¹ãããã¯ã«ãã§æåã®éãã«ã衚ããŠããŠâŠ
ãã³ãã³ãæ
ããŠããŠæ°ä»ããããšããããŸãã
ãã¶ãæ°ä»ããããšã§ãã
ããã®åœãã«ãã§ã®ãã€ã¯ã¢ãŠãçšã«ãããæã£ããŸãŸæ©ããŠã人å€ãããŒãïŒã
ä»åã¯ãã®è¬ã«æœããéã®éšåã«æãã§ãããŸãã
æãã çµæã1ããªãéã£ãœãéšåã¯ãªãã£ããã©ããšã«ããæãã£ããæããã§ãã
æ±äº¬ããå§åçã«å€ããã³ãã³ã«ãã§ãã€ã¯ã¢ãŠãã«ããã®çŸç¶
ãã³ãã³äžäººæ ããåž°åœããåã®èšæ¶ã«ã¯ãè¡äžã«æº¢ããã«ãã§ã®ã«ããæã¡æ©ãå¢ã®ã€ã¡ãŒãžããã³ãã€ããŠããŸããã
ããã©ãããªãã®ã§ãã
æ¥æ¬ã§ã¯ãã«ãã§ã«ãããæã¡æ©ããŠãã人ãã
ããããŸã£ããããªãã£ãŠããããããªããã§ããã
å¥ã«ã¬ãããªã¹ãã«ç»é²ãããŠããçµ¶æ»
屿§çš®äžŠã¿ã«ããªãã£ãŠãããããªããæ©ããŠããããšã¯ãããã§ãããã
ã§ãããã®çµ¶å¯Ÿæ°ãå§åçã«éãã
å¥³çæ§ãšåããã䞊ã¿ã«éããã§ãã
ãã³ãã³ã¯ãè¡ãæ©ãã°ãããããããããããããŸãããã
å
¬åã«ããå°äžéã«ããã¹ãŒããŒã«ããããããã§ãã
ãã©æ¥æ¬ã ãšã»ãšãã©èŠãããŸããã
ãã£ããäœããããŸã§éããçãã§ãããã§ããããã
ã«ãã§ã«ããã§é£²ã¿æ©ããã人ãå€ãïŒã€ã®çç±
ããŒãããªããæµ®ããã§ãããã§ããã«ãã§ã«ããã§æ©ã飲ã¿ãã人ãå€ãïŒã€ã®çç±ãã
茪éããæµ®ããã§ãããã§ããã
ãããã»ããšã«æµ®ããã§ãããã§ããïŒçããã§ããã£ïŒããïœâŠâŠ
â ãã«ãã§ã·ã§ããã®æ°ãéãã®ã§ã¯ãªããïŒ
ã·ã³ãã«ã«ãã«ãã§ã·ã§ããã®æ°ãéãã°ããã®åšèŸºå°åã«äžãã圱é¿ãå€ãããšæãã®ã§ãã
ã»ãããµãã«ãŒæ¥æ¬ä»£è¡šã®ãŠããã©ãŒã ãçããã¡ã³ããåœç«ç«¶æå Žã®åšãéãŸã£ãŠãããããªãã仿¥ãŠããã©ãŒã çãŠããã€å€ããïŒãã£ãŠæããããªãã§ããã
ãããšãããªãçŸè±¡ãããã³ãã³ã𿥿¬ãšã®ã«ãã§ã«ããæã¡æ©ãå¢ã®å·®ã«ãªã£ãŠãããããããŸããã
ããã§ãã¡ãããšã°ãŒã°ã«ãããå çã«ãååããŠããã£ãŠãäžå®ç¯å²å ã«ããã«ãã§ã®æ°ã調ã¹ãŠã¿ãããšã«ããŸãã
â¶ã«ãŒã«ã¯æ¬¡ã®éãã
ã»é§
ãäžå¿ã«èšå®ã
ã»ã°ãŒã°ã«ãããã§å³äžã®è·é¢ã®ãšããã100mã«ãããšãã®ç»é¢ã«æ ã£ãŠããã«ãã§ã®æ°ãæ°ããã
ã»cafeãšããããŒã¯ãŒãã§æ€çŽ¢ãã
ã§ã¯æ©éã¿ãŠãããŸãããã
â¶å
è¡ãæ¥æ¬ã
å Žæã¯ã«ãã§ã®è¡äžåæ²¢ã«èšå®ããŸãã
ããåè² ïŒ

ïŒïŒïŒãåèš20åºãïŒïŒïŒ
ãããã«äžåæ²¢ã匷ãã
â¶åŸæ»ããã³ãã³ã
å Žæã¯ãã³ãã³ã®äžå¿å°(ã ãšåæã«æã£ãŠã)Piccadilly Circusé§
ã
åè² ã¯ããã«ïŒ

ïŒïŒïŒãåèš20åºãïŒïŒïŒ
åæ°ã ãšâŠâŠïŒïŒ
ãŸãããã«ãã§ã®æ°ãå€ãããªãããšã£ãŠããã®ãâŠïŒ
確ãã«ãæ€çŽ¢æ¹åŒã«ãã£ãŠã¯å€ããå¯èœæ§ããããŸãã
ããäºæ³ã§ã¯ããã³ãã³ã®ã»ããå€ãããããïŒãâŠãšèããŠããã®ã§ããã®çµæã¯è¡æçã§ããã
â¡ããã³ãã³ã§ã®ãã«ãã§ã«ãããåºå ãšãã€ã¯ã¢ãŠãã®å€æ®µã®å·®
å®ã¯ã€ã®ãªã¹ã§ã¯ã飲é£ãåºå ããã€ã¯ã¢ãŠããã«ãã£ãŠã倧ãã倿®µãå€ããå ŽåããããŸãã
ããã¯VAT(Value Added Taxã®é æåãåã£ããã®)ãã€ãŸãä»å 䟡å€çšãšãããã€ã圱é¿ããŠããããã§ãã
æ¥æ¬ã§ãããšããã®ãæ¶è²»çšã«åœãããã€ã§ããã
â»ã¡ãªã¿ã«æ¥æ¬ã«ã¯âæ¶è²»çšãšããçšéâã¯æ¬åœã¯ãªããŠãå®éã®ãšããã¯âä»å 䟡å€çšâã®ããšãæããŠãŸããã€ãŸãåãã¡ã¯ãä»å 䟡å€çšã®ããšãªã®ã«ãæ¶è²»çšãšåŒã¶ããã«ããŠããã ããªãã ãããããŒããäžæè°ïŒïŒç®èã§ã
ã€ã®ãªã¹ã®VATã¯åºæ¬çã«20%ã§ãã
ã§ãããçæŽ»å¿
éåã«ã¯0%çšçãšãªãããã§ãã
ãã®VATã®ç掻å¿
éåã«ã¯ãã©ããªãã®ãåœãŠã¯ãŸããã§ãããã
ãšããããšã§ãããã¡ãã£ãšã ã詳ãã調ã¹ãŠã¿ãŸããã
ãããããã«æžããŠãããŸããã
ã»é£æå
ã»åäŸæ
ã»æ°Žé
ã»è¡£æå
ã»ææ¿å
·
ã»æ°è
ã»æžç±
ã»ä»ç掻å¿
éå
ãããã¿ããšãçæŽ»ã«æ¬ ãããªããã®ãåäŸçšåãªã©ã«çšéãããããªãããã«ããŠããã®ãèŠãŠåããŸãã
人ã人ãšããŠæäœéçããŠãããç°å¢ã®ããã
ãããŠæªæ¥ãæ
ãåäŸã®ããã
çšéãåãã¹ããã®ãšãåã£ãŠã¯ãããªããã®ã®ç·åŒããããçšåºŠãã£ããã§ããŠããã£ãŠããšã§ããã
ãã以äžã®æ å ±ã¯ããã¯ããã®Noteã®è¶£æšãšéãã®ã§ããã€ãéãåªäœã§èªããã°ãšã
ã€ãŸããŸãšãããšã
åºå
ã§ã®é£²é£ã ãšçšéããããããã€ã¯ã¢ãŠãã®ã»ããå®ãã
ãã ã£ããå®ããã€ã¯ã¢ãŠãéžã¶ããâãããæ©ããªããã«ãã§ã飲ããã
ã ãããã«ãã§ããã€ã¯ã¢ãŠãããŠæã¡æ©ã人ãå€ãã®ãããããŸããã
éã«æ¥æ¬ã¯ãšãããšãçšçãã»ãã®å°ãã ãéãã ãã§ãåºå
ããã€ã¯ã¢ãŠããã»ãšãã©å€ãããŸããã
åºå
ã ãš10%ã®æ¶è²»çšãããããŸããããã€ã¯ã¢ãŠãã ãš8%ã§ãã
ã€ãŸãããããããã€ã¯ã¢ãŠããéžã¶ã»ã©ã®çšéå·®ããªããã§ãããã
åºå
ã§ããããïŒãŠãªãã«æ±ºãŸã£ãŠãŸãã
æã¡æ©ãã®ãã«ãã§ããããã
ããããã¹ã¿ãããããŒã«ã¯ããã€è¡ã£ãŠãæ··ãã§ãããã ã
å祥寺ã®ã¹ã¿ããæºåžã ã£ãå
æ¯ãèŠãæãæ£çŽãã³åŒãããŸãããããã
å¹³æ¥ã®æŒã©çãäžã ãšããã®ã«ããã
ããåãã©ã£ããããïŒåãPCã§äœæ¥ã§ãããŒã ãããïŒãããã£ïŒã
ãšãã®ææã£ããšãæããªãã£ããšãã
â¢ãé£ã¹é£²ã¿ããªããæ©ãè¡çºã®æåçéã
æ¥æ¬ã¯ãè¡åãšããããŒãšããç°åžžã«æ°ã«ããæåããããŸãã
ä»åã®ããŒãã§ããã°ãæ©ããªããé£ã¹é£²ã¿ããŠãã人ã®ããšã¯ãè¡åãæªããããšèŠããŠããŸãã®ã§ããããç¹ã«ããã¯ã幎霢局ã®é«ã人ãã¡ã®æèã®äžã«ããã³ãã€ããŠããæåãšãèšããŸãã
èšã£ãŠããŸãã°ããä»äººããã®ç®ãæ°ã«ããããæ°æãšããããŸãã
ãããªæååã§è²ã£ãŠããåãã¡ã
ãšããããšã¯ããã®è¡åã«åãããããŠããŸããæ©ããªããã®é£²é£ã«å¯ŸããŠãåŠå®çãªã€ã¡ãŒãžããã£ãŠããŸãã®ãããããŸããã
ä»ã®äººããè¡åãæªããšæãããããªãã
ã ãããæ©ããªããã®é£ã¹é£²ã¿ã¯é¿ããã
äžéäœãæ°ã«ããæ¥æ¬ã«ããããæåçææã£ãŠèšèããŽã£ããã®å§¿ã§ãããã
ç¿»ã£ãŠãã³ãã³ã¯ã©ãã§ãããïŒ
å€ã§æ©ããªãã飲é£ããã®ã¯åœããåã
ãåºã®äžã«ãã¬ã³ã¬ã³æã¡èŸŒãããããã«ã€ããŠèª°ãåããªãã
ãªã«ãããããåœç¶ã ããã
ãã¡ããããããè¡åãæªããšèª°ãæã£ãŠããªãã
çµæãã«ãã§ãæ©ããªããã ã£ãŠé£²ãã
ã ã£ãŠãããâåœç¶âã ããã§ããã
ãããããä»äººã®ç®ãªããŠã ãŒãŒããæ°ã«ãã¡ãããªãããããªãããšã
ãã£ããã®çµè«
ãªããã³ãã³ã§ã¯ã«ãã§ã«ãããæã¡æ©ã人ãã¡ãå€ãã®ããã«ã€ããŠãïŒã€ã®ä»®èª¬ãèããŠã¿ãŸããã
ãããŠãã®ãã¡ã®ïŒã€
ãä»å 䟡å€çšã®é«ãã
ãæåçãªéãã
ããããžãããªã
ãã®ïŒã€ã®èŠå ãã倧ããªåœ±é¿ãäžããŠããããªæ°ãããŸãã
ãã¡ãããã£ãšä»ã®èŠå ããããããããŸããã
éã«ãããªçç±ãããããããïŒãšæãããæ¹ãããããã
ãããããªãã¿ããæã¡ã®æ¹ãããã£ããã£ããããã²ã³ã¡ã³ããé¡ãããŸãïŒ
ãã€ãèªãã§ãã ãããããããšãããããŸãïŒ
ä»åã®èšäºãé¢çœãã£ããããã«ãªã£ããªããšæãããããã²ã¹ããã¿ã³ããã©ããŒãé¡ãããŸãïŒã³ã³ãã³ãå¶äœã®å±ã¿ã«ãªããŸãïŒ
â·äžçãæ
ããŠæ°ä»ããæ¥æ¬ãšã®é¢ãæ¹ãèå¯ãããã¬ãžã³ãã£ãŠãŸãïŒ
ãã²èŠãŠã¿ãŠãïŒ
èªãŸãªããŠãããããŸãéèš
ã«ãã§ä»£ãã±ãããšããAGFã®ã¹ãã£ãã¯ã³ãŒããŒãæçšããŠãŸããç¹ã«ã«ãã§ã©ããªãŒã·ãªãŒãºã奜ç©ã§ããããæ¿åãã«ã¯ã«ãã§ã©ããã垞飲ããŠãŸããããªããã¹ã¹ã¡ã§ãã
äžå¿1æ¥2ã¹ãã£ãã¯ãäžéã«ããŠãŸããå¥åº·èšºæãæãã®ã§ã
è¯ãã£ãã飲ãã§ã¿ãŠãã ãããé£ã¶ãã