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loading=\"lazy\" decoding=\"async\" class=\"wp-image-10960 aligncenter\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-300x200.jpg\" alt=\"\u30e2\u30c7\u30ed720\u304a\u3088\u3073721\u306e\u63d0\u51fa\" width=\"600\" height=\"400\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-300x200.jpg 300w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-1024x683.jpg 1024w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-768x513.jpg 768w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-1536x1025.jpg 1536w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-2048x1367.jpg 2048w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/asian-woman-working-through-paperwork-700x467.jpg 700w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>\u8cc7\u7523\u4e0a\u306e\u30ea\u30b9\u30af\u306f\u3082\u306f\u3084\u5b58\u5728\u3057\u307e\u305b\u3093\u304c\u3001\u4ed6\u306e\u30ea\u30b9\u30af\u306e\u6e90\u6cc9\u306f\u4f9d\u7136\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u300c\u30c7\u30fc\u30bf\u307e\u305f\u306f\u30c7\u30fc\u30bf\u306e\u96c6\u5408\u300d\u3068\u3044\u3046\u6982\u5ff5<\/h3>\n<p>\u6700\u4f4e\u5236\u88c1\u91d1\u306e\u984d\u306f\u660e\u78ba\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u4f55\u304c\u300c\u30c7\u30fc\u30bf\u300d\u307e\u305f\u306f\u300c\u30c7\u30fc\u30bf\u306e\u96c6\u5408\u300d\u3092\u69cb\u6210\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4f9d\u7136\u3068\u3057\u3066\u6469\u64e6\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u30e2\u30c7\u30ed720<\/strong>\u3067\u306f\u3001\u5404\u9280\u884c\u53e3\u5ea7\uff08\u305d\u306eIBAN\u3001\u671f\u672b\u6b8b\u9ad8\u3001\u5e73\u5747\u6b8b\u9ad8\u3092\u4f34\u3046\u3082\u306e\uff09\u307e\u305f\u306f\u5404\u4e0d\u52d5\u7523\u304c\u3001\u5358\u4e00\u306e\u60c5\u5831\u533a\u5206\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u30e2\u30c7\u30ed721<\/strong>\u3067\u306f\u3001\u5916\u56fd\u306e\u7b2c\u4e09\u8005\u306e\u4fdd\u7ba1\u4e0b\u306b\u3042\u308b\u5404\u4eee\u60f3\u30a6\u30a9\u30ec\u30c3\u30c8\u307e\u305f\u306f\u516c\u958b\u9375\u304c\u3001\u540c\u69d8\u306b\u6a5f\u80fd\u3057\u307e\u3059\u3002\u5371\u967a\u306a\u306e\u306f\u3001\u591a\u69d8\u5316\u3055\u308c\u305f\u8907\u6570\u306e\u8cc7\u7523\u3092\u542b\u3080\u30a6\u30a9\u30ec\u30c3\u30c8\u3092\u7533\u544a\u304b\u3089\u6f0f\u3089\u3059\u3068\u30011,500\u30e6\u30fc\u30ed\u306e\u6700\u4f4e\u984d\u304c\u533a\u5206\u3054\u3068\u306b\u7a4d\u307f\u91cd\u306a\u308a\u3001\u5f53\u521d\u4e88\u60f3\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u308b\u5236\u88c1\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u3092\u3082\u305f\u3089\u3057\u3046\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u5b9f\u4f53\u7684\u8abf\u67fb\u3078\u306e\u5165\u53e3\u3068\u3057\u3066\u306e\u5f62\u5f0f\u7684\u5236\u88c1<\/h3>\n<p>\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db\u306b\u3064\u3044\u3066\u306e\u65b0\u305f\u306a\u56fd\u969b\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u4e0d\u900f\u660e\u6027\u306f\u307b\u307c\u5b58\u5728\u3057\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u5b9f\u52d9\u4e0a\u3001\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u305f\u8cc7\u91d1\u306e\u51fa\u6240\u3092\u691c\u8a3c\u3057\u3001\u305d\u306e\u6240\u5f97\u304c\u500b\u4eba\u6240\u5f97\u7a0e\uff08IRPF\uff09\u307e\u305f\u306f\u6cd5\u4eba\u7a0e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u304b\u3092\u78ba\u8a8d\u3057\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08<em>\u53d6\u5f15\u6240<\/em>\uff09\u9593\u306e\u79fb\u8ee2\u304c\u672a\u7533\u544a\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u751f\u3058\u3055\u305b\u305f\u304b\u3092\u8ffd\u8de1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u8abf\u67fb\u624b\u7d9a\u306e\u51fa\u767a\u70b9\u3068\u306a\u308a\u3048\u307e\u3059\u3002\u3053\u3053\u3067\u306e\u5236\u88c1\u306f\u3001\u3082\u306f\u3084100\u30e6\u30fc\u30ed\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u7a0e\u6cd5\u4e0a\u306e\u901a\u5e38\u306e\u5236\u88c1\u3067\u3042\u308a\u3001\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u672a\u7d0d\u7a0e\u984d\u306e150\uff05\u306b\u9054\u3057\u3046\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><em>\u4f8b\u3092\u6319\u3052\u308b\u3068\u3001\u3042\u308b\u30b9\u30da\u30a4\u30f3\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u304c\u3001\u5916\u56fd\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u4fdd\u7ba1\u4e0b\u306b\u3042\u308b\u3001300,000\u30e6\u30fc\u30ed\u3068\u8a55\u4fa1\u3055\u308c\u308b\u6697\u53f7\u8cc7\u7523\u306e\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u30e2\u30c7\u30ed721\u3092\u671f\u9650\u5f8c\u306b\u63d0\u51fa\u3057\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5f62\u5f0f\u7684\u5236\u88c1\u3092\u53d7\u3051\u5165\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u771f\u306b\u91cd\u8981\u306a\u554f\u984c\u306f\u3001\u6295\u8cc7\u3055\u308c\u305f\u8cc7\u91d1\u306e\u51fa\u6240\u3068\u3001\u6642\u52b9\u304c\u672a\u3060\u5b8c\u6210\u3057\u3066\u3044\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u884c\u308f\u308c\u305f\u53d6\u5f15\u304b\u3089\u5f97\u3089\u308c\u305f\u5229\u76ca\u306e\u6b63\u3057\u3044\u8ab2\u7a0e\u3092\u7acb\u8a3c\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/em><\/p>\n<h2>\u56fd\u969b\u7684\u306a\u5305\u56f2\u7db2\u306e\u5b8c\u6210 \u2015 DAC8\u3068CARF\u306e\u67a0\u7d44\u307f<\/h2>\n<p>\u7533\u544a\u3055\u308c\u305f\u60c5\u5831\u3068\u5f53\u5c40\u304c\u5165\u624b\u3057\u3046\u308b\u60c5\u5831\u3068\u306e\u9593\u306e\u4e0d\u4e00\u81f4\u306e\u4f59\u5730\u306f\u3001\u307e\u3059\u307e\u3059\u72ed\u307e\u3063\u3066\u3044\u304f\u3067\u3057\u3087\u3046\u3002CARF\uff08<em>\u6697\u53f7\u8cc7\u7523\u5831\u544a\u67a0\u7d44\u307f\u3001Crypto-Asset Reporting Framework<\/em>\uff09\u3092\u53d6\u308a\u8fbc\u3093\u3060<a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2023-81490\">\u6307\u4ee4\uff08EU\uff092023\/2226\uff08DAC8\uff09<\/a>\u306f\u30012026\u5e741\u67081\u65e5\u4ee5\u964d\u3001MiCA\u898f\u5247\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u6697\u53f7\u8cc7\u7523\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u5bfe\u3057\u3001\u305d\u306e\u9867\u5ba2\u304a\u3088\u3073\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3057\u5831\u544a\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u3065\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u30c7\u30fc\u30bf\u306e\u6b27\u5dde\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u9593\u306b\u304a\u3051\u308b\u6700\u521d\u306e\u81ea\u52d5\u7684\u4ea4\u63db\u306f\u30012027\u5e74\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3068\u4e26\u884c\u3057\u3066\u3001AEAT\u306f\u30e2\u30c7\u30ed172\u3001175\u3001289\u304a\u3088\u3073721\u3092\u9069\u5408\u3055\u305b\u308b\u305f\u3081\u306e\u7701\u4ee4\u3092\u3001\u3059\u3067\u306b\u624b\u7d9a\u4e2d\u3067\u3059\u3002\u305d\u306e\u76f4\u63a5\u306e\u5e30\u7d50\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u30022027\u5e74\u4ee5\u964d\u3001\u30b9\u30da\u30a4\u30f3\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u7533\u544a\u3055\u308c\u305f\u5185\u5bb9\u3092\u3001\u53d6\u5f15\u6240\u304a\u3088\u3073\u4fdd\u7ba1\u696d\u8005\u306b\u3088\u308a\u76f4\u63a5\u5831\u544a\u3055\u308c\u305f\u60c5\u5831\u3068\u81ea\u52d5\u7684\u306b\u7167\u5408\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10961 aligncenter\" src=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-300x200.jpg\" alt=\"\u30e2\u30c7\u30ed720\u30fb721\u3068DAC8\u30fbCARF\" width=\"600\" height=\"400\" srcset=\"https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-300x200.jpg 300w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-1024x683.jpg 1024w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-768x512.jpg 768w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-1536x1024.jpg 1536w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-2048x1365.jpg 2048w, https:\/\/www.navarrollimaabogados.com\/wp-content\/uploads\/2026\/06\/entrepreneur-working-with-bills-700x467.jpg 700w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<h2>\u65b0\u305f\u306a\u53f8\u6cd5\u4e0a\u306e\u5c40\u9762 \u2015 2026\u5e741\u670821\u65e5\u306e\u30b9\u30da\u30a4\u30f3\u6700\u9ad8\u88c1\u5224\u6240\u6c7a\u5b9a\uff08\u7b2c8616\/2024\u53f7\uff09<\/h2>\n<p>\u72b6\u6cc1\u304c\u307e\u3060\u5341\u5206\u306b\u8907\u96d1\u3067\u306a\u3044\u304b\u306e\u3088\u3046\u306b\u3001\u30b9\u30da\u30a4\u30f3\u6700\u9ad8\u88c1\u5224\u6240\u306f\u4e88\u671f\u305b\u306c\u7a81\u7834\u53e3\u3092\u958b\u304d\u307e\u3057\u305f\u3002<a href=\"https:\/\/www.poderjudicial.es\/search\/indexAN.jsp\">2026\u5e741\u670821\u65e5\u306e\u6c7a\u5b9a\uff08\u7b2c8616\/2024\u53f7\uff09<\/a>\u306b\u3088\u308a\u3001\u540c\u88c1\u5224\u6240\u306f\u91cd\u8981\u306a\u4e0a\u544a\uff08recurso de casaci\u00f3n\uff09\u3092\u53d7\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u6700\u9ad8\u88c1\u5224\u6240\u306f\u30012022\u5e74\u306eCJEU\u306e\u6cd5\u7406\u304c\u3001\uff08EU\u6cd5\u306e\u512a\u4f4d\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306b\uff09\u65e7\u5236\u88c1\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u904e\u53bb\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u7121\u52b9\u3092\u5ba3\u8a00\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u53cd\u5bfe\u306b\u3001\u3059\u3067\u306b\u7d42\u7d50\u3057\u305f\u624b\u7d9a\u306b\u306f\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u3001\u62d8\u675f\u529b\u3042\u308b\u5224\u4f8b\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7d50\u8ad6\u3092\u5148\u53d6\u308a\u3059\u308b\u306e\u306f\u8ce2\u660e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5f53\u8a72\u4e0a\u544a\u304c\u53d7\u7406\u3055\u308c\u305f\u3068\u3044\u3046\u4e8b\u5b9f\u306f\u3001\u904e\u53bb\u306e\u30e2\u30c7\u30ed720\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u3092\u898b\u76f4\u3057\u3001\u3053\u308c\u306b\u7570\u8b70\u3092\u7533\u3057\u7acb\u3066\u308b\u9053\u3092\u958b\u304d\u3046\u308b\u6cd5\u5f8b\u554f\u984c\u306e\u5b58\u5728\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u7d50\u8ad6<\/h2>\n<p>\u56fd\u5916\u306e\u8ca1\u7523\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3001\u3082\u306f\u3084\u5358\u306a\u308b\u884c\u653f\u4e0a\u306e\u624b\u7d9a\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u56fd\u969b\u7684\u306a\u8ca1\u52d9\u6d3b\u52d5\u3092\u884c\u3046\u6cd5\u4eba\u304a\u3088\u3073\u5927\u898f\u6a21\u8cc7\u7523\u3092\u6709\u3059\u308b\u500b\u4eba\u306b\u3068\u3063\u3066\u3001\u554f\u984c\u306f\u3082\u306f\u3084\u3001\u671f\u9650\u5f8c\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u7f70\u91d1\u304c\u3044\u304f\u3089\u304b\u304b\u308b\u304b\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u56fd\u5916\u306e\u69cb\u9020\u304c\u3001\u30b9\u30da\u30a4\u30f3\u3067\u7533\u544a\u3055\u308c\u305f\u7a0e\u52d9\u4e0a\u306e\u72b6\u6cc1\u3068\u306e\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u7167\u5408\u306b\u8010\u3048\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.navarrollimaabogados.com\/ja\/quienes-somos\/\"><strong>\u30ca\u30d0\u30ed\u30fb\u30b8\u30de\u6cd5\u5f8b\u4e8b\u52d9\u6240<\/strong><\/a>\u306f\u3001\u56fd\u969b\u7684\u306a\u8cc7\u7523\u69cb\u9020\u306e\u4e88\u9632\u7684\u306a\u898b\u76f4\u3057\u3001\u56fd\u5916\u8cc7\u7523\u306b\u95a2\u3059\u308b\u60c5\u5831\u7533\u544a\u7fa9\u52d9\u306e\u9069\u5207\u306a\u7ba1\u7406\u3001\u304a\u3088\u3073\u65b0\u305f\u306a\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db\u306e\u4ed5\u7d44\u307f\u304b\u3089\u751f\u3058\u3046\u308b\u7a0e\u52d9\u4e0a\u306e\u5076\u767a\u50b5\u52d9\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u304a\u5ba2\u69d8\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u969b\u7684\u306a\u900f\u660e\u6027\u304c\u9ad8\u307e\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5148\u3093\u3058\u3066\u5099\u3048\u308b\u3053\u3068\u304c\u3001\u8cc7\u7523\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u306a\u624b\u6bb5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#38263;&#24180;&#12395;&#12431;&#12383;&#12426;&#12289;&#12514;&#12487;&#12525;720&#65288;Modelo 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