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href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7d4c\u55b6\u6226\u7565\/\">\u4f01\u696d\u6226\u7565\u3068\u5185\u90e8\u7d71\u5236<\/a>\u30c1\u30fc\u30e0\u3001<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\/\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/a>\u30b5\u30fc\u30d3\u30b9\u3001\u307e\u305f\u306f<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/a>\u3092\u62c5\u3046<a href=\"\/ja\/\u30a2\u30ea\u30ab\u30f3\u30c6\u76e3\u67fb\u4eba\/\">\u30a2\u30ea\u30ab\u30f3\u30c6\u306e\u76e3\u67fb\u4eba<\/a>\u3092\u3054\u6d3b\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<h2>\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2>\n<h3>\u4ed6\u306e\u4f01\u696d\u3078\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u3044\u3064\u304b\u3089\u5fc5\u8981\u3067\u3059\u304b\u3002<\/h3>\n<p>\u671f\u9650\u306f\u3001\u7701\u4ee4HAC\/1028\/2026\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b2026\u5e7410\u67086\u65e5\u304b\u3089\u8d77\u7b97\u3055\u308c\u307e\u3059\u3002\u53d6\u5f15\u9ad8\u304c800\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u5834\u5408\u306f12\u304b\u6708\u5f8c\u3001\u305d\u308c\u4ee5\u5916\u306f24\u304b\u6708\u5f8c\u3067\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"\/ja\/blog\/\u96fb\u5b50\u8acb\u6c42\u66f8\u7fa9\u52d9\u5316\u671f\u9650\/\">\u96fb\u5b50\u8acb\u6c42\u66f8\u7fa9\u52d9\u5316\u306e\u671f\u9650<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6700\u7d42\u6d88\u8cbb\u8005\u5411\u3051\u306e\u8acb\u6c42\u66f8\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u304b\u3002<\/h3>\n<p>\u3044\u3044\u3048\u3002\u7fa9\u52d9\u306e\u5bfe\u8c61\u306f\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077\u9593\u306e\u53d6\u5f15\u3067\u3059\u3002\u7c21\u6613\u8acb\u6c42\u66f8\u306f\u539f\u5247\u3068\u3057\u3066\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<h3>VERI*FACTU\u3068\u540c\u3058\u3082\u306e\u3067\u3059\u304b\u3002<\/h3>\n<p>\u3044\u3044\u3048\u3002VERI*FACTU\u306f\u8acb\u6c42\u66f8\u767a\u884c\u306e\u305f\u3081\u306e\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u898f\u5236\u3059\u308b\u3082\u306e\uff08\u52c5\u4ee4\u7b2c1007\/2023\u53f7\uff09\u3067\u3001\u72ec\u81ea\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3069\u3061\u3089\u306e\u7fa9\u52d9\u3082\u540c\u3058\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">3\u670825\u65e5\u4ed8\u52c5\u4ee4\u7b2c238\/2026\u53f7\uff082026\u5e743\u670831\u65e5\u4ed8BOE\u7b2c79\u53f7\u3001BOE-A-2026-7295\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-15818\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u306e\u5275\u8a2d\u3068\u6210\u9577\u306b\u95a2\u3059\u308b9\u670828\u65e5\u4ed8\u6cd5\u5f8b\u7b2c18\/2022\u53f7\uff08BOE\uff09<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\">\u30b9\u30da\u30a4\u30f3\u7a0e\u52d9\u5e81\u306e\u96fb\u5b50\u7a93\u53e3<\/a><\/li>\n<\/ul>\n<p>\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u5411\u3051\u305f\u793e\u5185\u306e\u6e96\u5099\u3084\u3001\u5185\u90e8\u7d71\u5236\u3068\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u306e\u78ba\u8a8d\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001<a 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