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{"id":2503,"date":"2024-03-29T16:51:19","date_gmt":"2024-03-29T07:51:19","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/?p=2503"},"modified":"2024-06-26T13:48:25","modified_gmt":"2024-06-26T04:48:25","slug":"disclaimer-of-expenses","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/disclaimer-of-expenses\/","title":{"rendered":"\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3051\u308b\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u62e0\u70b9\u306e\u8c37\u4e4b\u53e3\u5927\u8f1d\u3067\u3059\uff01<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3051\u308b\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u3064\u3044\u3066\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><div class=\"su-box su-box-style-default\" id=\"\" style=\"border-color:#000000;border-radius:5px\"><div class=\"su-box-title\" style=\"background-color:#333333;color:#FFFFFF;border-top-left-radius:3px;border-top-right-radius:3px\">\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div><div class=\"su-box-content su-u-clearfix su-u-trim\" style=\"border-bottom-left-radius:3px;border-bottom-right-radius:3px\"><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/book\/default\/content\/IE1xrm6XqK7KUemItuKvrs7Cypns7S2OTQkMA0gU_OY%3D\"><span style=\"font-size: 12pt;\">\u30fb\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a><br \/>\n<span style=\"font-size: 12pt;\">\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<span style=\"font-size: 12pt;\"><a href=\"https:\/\/kuno-cpa.co.jp\/category\/around-india-east-asia\/bangladesh\/\">\u30fb\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/div><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3051\u308b\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#PRWiki_Investment\"><span class=\"toc_number toc_depth_1\">2<\/span> \u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/a><\/li><li><a href=\"#TCG\"><span class=\"toc_number toc_depth_1\">3<\/span> \u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><span style=\"font-size: 18pt;\">\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3051\u308b\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u3064\u3044\u3066<\/span><\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">\u3000\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u3067\u306f\u3001\u9577\u3089\u304f1984\u5e74\u6240\u5f97\u7a0e\u6761\u4f8b\uff08Income Tax Ordinance, 1984\uff09\u304c\u7a0e\u6cd5\u306e\u6839\u62e0\u6cd5\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u30012023\u5e747\u67081\u65e5\u3088\u308a\u3001\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act, 2023\uff09\u304c\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3000\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u671f\u65e5\u306f\u3001\u6c7a\u7b97\u6708\u304b\u30896\u30f5\u6708\u306815\u65e5\u76ee\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-size: 12pt;\">\u6c7a\u7b97\u6708\u3092\u5225\u9014\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u901a\u5e38\u306f\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u63a1\u7528\u3057\u3001\u6c7a\u7b97\u6708\u306f6\u6708\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u3000\u3064\u307e\u308a\u3001\u305d\u306e6\u30f5\u6708\u306815\u65e5\u76ee\u3067\u3042\u308b\u7fcc\u5e741\u670815\u65e5\u304c\u6cd5\u4eba\u7a0e\u7533\u544a\u671f\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u305f\u3060\u3057\u5916\u56fd\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6c7a\u7b97\u6708\u306b\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306e\u6c7a\u7b97\u6708\u306b\u5408\u308f\u305b\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4eca\u56de\u306f\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3000\u4e0b\u8a18\u8868\u306f\u6240\u5f97\u7a0e\u6cd5\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-size: 12pt;\">\u4e8b\u524d\u306b\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3001\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table class=\" cke_show_border\" style=\"border-color: #000000; width: 100%;\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 5.02008%;\">\u6761\u6587\u756a\u53f7<\/td>\n<td style=\"width: 26.3051%;\">\u9805\u76ee<\/td>\n<td style=\"width: 68.4739%;\">\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">55\u6761(a)<\/td>\n<td style=\"width: 26.3051%;\">\u652f\u6255\u5168\u822c<\/td>\n<td style=\"width: 68.4739%;\">\u652f\u6255\u3044\u6642\u306b\u6e90\u6cc9\u63a7\u9664\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u63a7\u9664\u304c\u884c\u308f\u308c\u305a\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3002<br \/>\n\u203b\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u3067\u306f\u307b\u307c\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u3001\u6e90\u6cc9\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u6e90\u6cc9\u63a7\u9664\u304c\u884c\u308f\u308c\u305f\u4f1a\u793e\u306b\u3068\u3063\u3066\u306f\u3001\u6e90\u6cc9\u5206\u306f\u524d\u6255\u6cd5\u4eba\u7a0e\u3068\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(b)<\/td>\n<td style=\"width: 26.3051%;\">\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/td>\n<td style=\"width: 68.4739%;\">\u30d1\u30fc\u30c8\u306d\u30fc\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u305f\u7d66\u4e0e\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3001\u5229\u606f\u306e\u652f\u6255\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(c)<\/td>\n<td style=\"width: 26.3051%;\">\u624b\u6570\u6599\u7b49<\/td>\n<td style=\"width: 68.4739%;\">\u53d6\u7de0\u5f79\u306b\u652f\u6255\u308f\u308c\u305f\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u3084\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u8cbb\u7528\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(d)<\/td>\n<td style=\"width: 26.3051%;\">\u81e8\u6642\u624b\u5f53\u53ce\u5165<\/td>\n<td style=\"width: 68.4739%;\">\u5e74\u9593100\u4e07BDT\u3092\u8d85\u3048\u308b\u57fa\u672c\u7d66\u3001\u6b8b\u696d\u4ee3\u3001\u796d\u65e5\u8cde\u4e0e\u4ee5\u5916\u306e\u96c7\u7528\u4e3b\u304b\u3089<br \/>\n\u5f93\u696d\u54e1\u3078\u652f\u6255\u308f\u308c\u305f\u624b\u5f53\u3084\u305d\u306e\u4ed6\u652f\u6255\u3044\u3002<br \/>\n\uff08\u81e8\u6642\u624b\u5f53\u3068\u306a\u3089\u306a\u3044\u7d66\u4e0e\u624b\u5f53\u9805\u76ee\uff09<br \/>\n-\u57fa\u672c\u7d66\uff08Basic Salary\uff09<br \/>\n-\u524d\u6255\u7d66\u4e0e<br \/>\n-\u796d\u65e5\u8cde\u4e0e\uff08Festival Bonus\uff09<br \/>\n-\u6b8b\u696d\u624b\u5f53\uff08Overtime Allowance\uff09<br \/>\n-\u6709\u7d66\u8cb7\u53d6\u984d\uff08Leave Encashment\uff09<br \/>\n-\u7a4d\u7acb\u57fa\u91d1\uff08Approved Provident Fund\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(e)<\/td>\n<td style=\"width: 26.3051%;\">\u6280\u8853\u652f\u63f4\u8cbb<\/td>\n<td style=\"width: 68.4739%;\">\u5229\u76ca\u306e10\uff05\u3092\u8d85\u3048\u308b\u6280\u8853\u652f\u63f4\u6599\u306e\u652f\u6255\u3044\u3002<br \/>\n\u672c\u898f\u5b9a\u306e\u6280\u8853\u652f\u63f4\u6599\u3068\u306f\u3001Royallty\u30fbLicense Fee\u30fbTechnical Service Fees\u30fb<br \/>\nTechnical Assistance Know-How Fee\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5ed6\u6c0f\u306e\u6027\u8cea\u306e\u652f\u6255\u3044\u306e\u7dcf\u548c\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(f)<\/td>\n<td style=\"width: 26.3051%;\">\u672c\u5e97\u3084\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3078\u89aa\u4f1a\u793e\u306e\u8cbb\u7528\u652f\u6255\u3044<\/td>\n<td style=\"width: 68.4739%;\">\u6240\u5f97\u306e10\uff05\u3092\u8d85\u3048\u308b\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u4f1a\u793e\u6cd5\u3067\u767b\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b<br \/>\n\u672c\u5e97\u3084\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3078\u306e\u652f\u6255\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(g)<\/td>\n<td style=\"width: 26.3051%;\">\u6d77\u5916\u65c5\u8cbb<\/td>\n<td style=\"width: 68.4739%;\">\u58f2\u4e0a\u306e0.5\uff05\u3092\u8d85\u3048\u308b\u6d77\u5916\u65c5\u884c\u306b\u304b\u304b\u308b\u8cbb\u7528\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(h)<\/td>\n<td style=\"width: 26.3051%;\">\u4ea4\u969b\u8cbb\u7b49<\/td>\n<td style=\"width: 68.4739%;\">\u4ea4\u969b\u8cbb\u3092\u52a0\u5473\u3057\u306a\u3044\u5229\u76ca\u306e\u4ee5\u4e0b\u306e\u6599\u7387\u307e\u3067\u4ea4\u969b\u8cbb\u304c\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3002<br \/>\n\u305d\u306e\u4e0a\u9650\u3092\u8d85\u3048\u308b\u4ea4\u969b\u8cbb\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002<br \/>\n\u5229\u76ca\u306e1,000,000BDT\u307e\u3067\u30fb\u30fb\u30fb4\uff05<br \/>\n\u5229\u76ca\u306e1,000,000BDT\u4ee5\u4e0a\u30fb\u30fb\u30fb2\uff05\uff08\u4f8b\uff09\u7a0e\u5f15\u304d\u524d\u5229\u76ca\uff1d2,500,000BDT\u306e\u5834\u5408<br \/>\n1,000,000BDT*4%=40,000BDT\u30fb\u30fb\u30fb\u2460<br \/>\n1,500,000BDT(2,500,000BDT-1,000,000BDT)*2%=30,000BDT\u30fb\u30fb\u30fb\u2461<br \/>\n\u2460+\u2461=70,000BDT \u640d\u91d1\u7b97\u5165\u4e0a\u9650\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(i)<\/td>\n<td style=\"width: 26.3051%;\">\u30b5\u30f3\u30d7\u30eb\u8cbb<\/td>\n<td style=\"width: 68.4739%;\">\u4ee5\u4e0b\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u4e0a\u9650\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u306e0BDT\uff5e5\u5343\u4e07BDT\uff1a0.5\uff05<br \/>\n\u58f2\u4e0a\u306e5\u5343\u4e07BDT\uff5e1\u5104BDT\uff1a0.25\uff05<br \/>\n1\u5104BDT\u4ee5\u4e0a\uff1a0.1\uff05<br \/>\n\u533b\u7642\u30fb\u98df\u54c1\u30fb\u7f8e\u5bb9\u696d\u754c\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(j)<\/td>\n<td style=\"width: 26.3051%;\">\u5ba3\u4f1d\u5e83\u544a\u8cbb<\/td>\n<td style=\"width: 68.4739%;\">\u58f2\u4e0a\u306e0.5\uff05\u3092\u8d85\u3048\u308b\u5ba3\u4f1d\u5e83\u544a\u8cbb\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(k)<\/td>\n<td style=\"width: 26.3051%;\">\u7d66\u4e0e<\/td>\n<td style=\"width: 68.4739%;\">\u9280\u884c\u9001\u91d1\u4ee5\u5916\u306e\u65b9\u6cd5\u3067\u3057\u306f\u3089\u308f\u308c\u305f\u7d66\u4e0e\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(l)<\/td>\n<td style=\"width: 26.3051%;\">\u8cc3\u6599<\/td>\n<td style=\"width: 68.4739%;\">\u5bb6\u8cc3\u3001\u8eca\u30ec\u30f3\u30bf\u30eb\u3001\u5efa\u6a5f\u30ec\u30f3\u30bf\u30eb\u7b49\u304c\u9280\u884c\u9001\u91d1\u4ee5\u5916\u306e\u65b9\u6cd5\u3067\u3057\u306f\u3089\u308f\u308c\u305f\u5834\u5408\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(m)<\/td>\n<td style=\"width: 26.3051%;\">\u539f\u6750\u6599\u306e\u8cfc\u5165<\/td>\n<td style=\"width: 68.4739%;\">\u9280\u884c\u9001\u91d1\u4ee5\u5916\u306e\u65b9\u6cd5\u3067\u3057\u306f\u3089\u308f\u308c\u308b50\u4e07BDT\u4ee5\u4e0a\u306e\u539f\u6750\u6599\u306e\u8cfc\u5165\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(n)<\/td>\n<td style=\"width: 26.3051%;\">\u305d\u306e\u4ed6\u652f\u6255\u3044<\/td>\n<td style=\"width: 68.4739%;\">\u81e8\u6642\u624b\u5f53\u3001\u7d66\u4e0e\u3001\u8cc3\u6599\u3092\u9664\u304f50,000BDT\u3092\u8d85\u3048\u308b\u652f\u6255\u3044\u306b\u95a2\u3057\u3066<br \/>\n\u9280\u884c\u9001\u91d1\u4ee5\u5916\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(o)<\/td>\n<td style=\"width: 26.3051%;\">\u8a3c\u6191\u66f8\u985e\u306a\u3057\u306e\u652f\u6255\u3044<\/td>\n<td style=\"width: 68.4739%;\">\u8a3c\u7968\u3092\u63d0\u793a\u3092\u8981\u6c42\u3055\u308c\u305f\u5834\u5408\u3067\u63d0\u793a\u304c\u51fa\u6765\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(p)<\/td>\n<td style=\"width: 26.3051%;\">\u79c1\u7684\u8cbb\u7528\u306e\u652f\u51fa<\/td>\n<td style=\"width: 68.4739%;\">\u79c1\u7684\u306a\u8cbb\u7528\u3001\u8cc7\u672c\u7684\u652f\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(q)<\/td>\n<td style=\"width: 26.3051%;\">\u4f7f\u9014\u4e0d\u660e\u91d1<\/td>\n<td style=\"width: 68.4739%;\">\u4f7f\u7528\u306e\u8a3c\u6191\u4e0d\u5341\u5206\u306a\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(r)<\/td>\n<td style=\"width: 26.3051%;\">\u55b6\u696d\u6d3b\u52d5\u306b\u7121\u95a2\u4fc2\u306a\u652f\u51fa<\/td>\n<td style=\"width: 68.4739%;\">\u55b6\u696d\u6d3b\u52d5\u306b\u7121\u95a2\u4fc2\u306a\u652f\u51fa<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(s)<\/td>\n<td style=\"width: 26.3051%;\">\u4f7f\u7528\u6a29\u8cc7\u7523<\/td>\n<td style=\"width: 68.4739%;\">\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u511f\u5374\u8cbb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(t)<\/td>\n<td style=\"width: 26.3051%;\">\u6e1b\u640d<\/td>\n<td style=\"width: 68.4739%;\">\u6e1b\u640d\u51e6\u7406\u3067\u767a\u751f\u3059\u308b\u640d\u5931\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(u)<\/td>\n<td style=\"width: 26.3051%;\">\u7a4d\u7acb\u91d1<\/td>\n<td style=\"width: 68.4739%;\">\u7a0e\u52d9\u7f72\u3088\u308a\u8a31\u53ef\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u57fa\u91d1\u3078\u306e\u7a4d\u7acb\u984d\u3002\u7a4d\u7acb\u57fa\u91d1\uff08Provedent Fund\uff09\u3084<br \/>\n\u9000\u8077\u7a4d\u7acb\u91d1\uff08Gratuity Fund\uff09\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.02008%;\">(v)<\/td>\n<td style=\"width: 26.3051%;\">\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u53cd\u3059\u308b\u8cbb\u7528<\/td>\n<td style=\"width: 68.4739%;\">\u8a3c\u6191\u304c\u306a\u304f\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5247\u3055\u306a\u3044\u652f\u51fa\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2884\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg\" alt=\"\" width=\"276\" height=\"90\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<h2><\/h2>\n<h2><\/h2>\n<h2><span id=\"PRWiki_Investment\">\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/span><\/h2>\n<p><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2871\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg\" alt=\"\" width=\"417\" height=\"144\" \/><\/a><br \/>\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u6700\u65b0\u60c5\u5831\u3001\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c<br \/>\n\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<span style=\"text-decoration: underline; color: #ff6600;\"><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c<br \/>\n\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u305d\u3093\u306a<\/span><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<span style=\"font-size: 14pt;\"><strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg\" alt=\"\" width=\"260\" height=\"100\" \/><\/a><br \/>\n<span style=\"color: #4a4848;\"><em><span style=\"font-size: 14pt;\"><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span><span style=\"font-size: 14pt;\"><strong>\u3011<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<span style=\"color: #ff0000;\"><em><u>News update<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<br \/>\n<\/strong><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\"><em><u>Q\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<span style=\"color: #ff0000;\"><u>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"TCG\">\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/span><\/h2>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2886 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/06960aad783af41b2533946117f1a73f.jpg\" alt=\"\" width=\"400\" height=\"210\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb<\/span><span style=\"font-size: 12pt;\">\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001<br \/>\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<p><strong><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><span style=\"font-size: 12pt;\">\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"2390\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/?attachment_id=2390\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5.jpg\" data-orig-size=\"1536,2048\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"\u8c37\u4e4b\u53e3\u5927\u8f1d\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5-225x300.jpg\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5-768x1024.jpg\" class=\"alignnone wp-image-2390\" src=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5-768x1024.jpg\" alt=\"\" width=\"310\" height=\"414\" srcset=\"https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5-768x1024.jpg 768w, https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5-225x300.jpg 225w, https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5-1152x1536.jpg 1152w, https:\/\/kuno-cpa.co.jp\/bangladesh_blog\/wp-content\/uploads\/2023\/06\/cb935f401d1ba2ba8480ff821818e1c5.jpg 1536w\" sizes=\"(max-width: 310px) 100vw, 310px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\">Tokyo Consulting Firm Limited<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8c37\u4e4b\u53e3\u3000\u5927\u8f1d\uff08\u305f\u306b\u306e\u304f\u3061\u3000\u305f\u3044\u304d\uff09<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">E-mail\uff1a<a href=\"jp_bangladesh_cs@tokyoconsultinggroup.com\"><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;jp_bangladesh_cs@tokyoconsultinggroup.com&quot;}\" 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sans-serif&quot;,&quot;16&quot;:11,&quot;21&quot;:1}\">jp_bangladesh_cs@tokyoconsultinggroup.com<\/span><\/a><\/span><\/p>\n<p><span style=\"font-size: 10pt;\"><strong>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u62e0\u70b9\u306e\u8c37\u4e4b\u53e3\u5927\u8f1d\u3067\u3059\uff01 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5\u306b\u304a\u3051\u308b\u8cbb\u7528\u5426\u8a8d\u9805\u76ee\u306b\u3064\u3044\u3066\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046 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