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{"id":689,"date":"2016-01-18T11:57:32","date_gmt":"2016-01-18T11:57:32","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/brazil_blog\/%e3%83%96%e3%83%a9%e3%82%b8%e3%83%ab%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%86%85%e9%83%a8%e7%b5%b1%e5%88%b6%e3%81%a4%e3%81%84%e3%81%a6%e2%91%a2\/"},"modified":"2021-06-18T11:40:01","modified_gmt":"2021-06-18T11:40:01","slug":"finance-3","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/finance-3\/","title":{"rendered":"\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2462"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u56de\uff08\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2461\uff09\u306b\u5f15\u304d\u7d9a\u304d\u30d6\u30e9\u30b8\u30eb\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u306f\u6cd5\u4ee4\u7b2c8,420\u53f7\uff08DECRETO N\u00ba 8.420, DE 18 DE MAR\u00c7O DE 2015\uff09\u3092\u767a\u884c\u3057\u3001\u4e0a\u8ff0\u306e\u4f01\u696d\u8150\u6557\u9632\u6b62\u6cd5\u306b\u304a\u3044\u3066\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\uff08PROGRAMA DE INTEGRIDADE\uff09\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1\u57fa\u6e96\u3092\u5236\u5b9a\u3057\u307e\u3057\u305f\u3002\u73fe\u72b6\u306f\u3001\u5b9f\u8cea\u7684\u306b\u5f53\u8a72\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u3001\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306f\u3001\u5b9f\u884c\u53ef\u80fd\u3067\u3001\u304b\u3064\u76ee\u7684\u306b\u5bfe\u3057\u3066\u6709\u52b9\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3084\u7d4c\u6e08\u6d3b\u52d5\u306e\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u3066\u7b56\u5b9a\u3001\u904b\u7528\u3057\u3001\u9069\u6642\u306e\u898b\u76f4\u3057\u3068\u7d99\u7d9a\u7684\u306a\u6539\u5584\u304c\u884c\u308f\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u4e0a\u3067\u3001\u6709\u52b9\u6027\u306e\u3042\u308b\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u3068\u3057\u3066\u306e\u8981\u7d20\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff08\u4ee5\u4e0b\u3001\u6709\u52b9\u6027\u306e\u3042\u308b\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u8981\u7d20\uff1a\u672c\u6cd5\u4ee4\u7b2c42\u6761\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>CAPITULO IV<\/p>\n<p>DO PROGRAMA DE INTEGRIDADE<\/p>\n<p>Art. 42<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>1.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Comprometimento da alta dire\u00e7\u00e3o da pessoa jur\u00eddica, inclu\u00eddos os conselhos, evidenciado pelo apoio vis\u00edvel e inequ\u00edvoco ao programa;<\/span><\/em><\/li>\n<\/ol>\n<p>The commitment of top-level management, including the company\u2019s board members, which shall be evidenced by visible and clear support to the program<\/p>\n<p>\u7d4c\u55b6\u9663\u306b\u3088\u308b\u660e\u78ba\u304b\u3064\u8a3c\u660e\u53ef\u80fd\u306a\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u3078\u306e\u95a2\u4e0e<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>2.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Padr\u00f5es de conduta, c\u00f3digo de \u00e9tica, pol\u00edticas e procedimentos de integridade, aplic\u00e1veis a todos os empregados e administradores, independentemente de cargo ou fun\u00e7\u00e3o exercidos;<\/span><\/em><\/li>\n<\/ol>\n<p>Standards of conduct, code of ethics, policies, and integrity procedures that are applied to all employees and administrators, regardless of their position or role;<\/p>\n<p>\u5168\u5f93\u696d\u54e1\u3068\u7d4c\u55b6\u9663\u306b\u9069\u7528\u3055\u308c\u308b\u884c\u70ba\u898f\u7bc4\u3001\u502b\u7406\u898f\u5b9a\u3001\u7d71\u5236\u306e\u65b9\u91dd\u3084\u624b\u7d9a\u306e\u6a19\u6e96\u5316<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>3.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">padr\u00f5es de conduta, c\u00f3digo de \u00e9tica e pol\u00edticas de integridade estendidas, quando necess\u00e1rio, a terceiros, tais como, fornecedores, prestadores de servi\u00e7o, agentes intermedi\u00e1rios e associados;<\/span><\/em><\/li>\n<\/ol>\n<p>Standards of conduct, code of ethics and integrity policies that are extended, when necessary, to third parties, such as suppliers, service providers, intermediaries, and other associates;<\/p>\n<p>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u4ed5\u5165\u308c\u5148\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3001\u4ef2\u4ecb\u696d\u8005\u3001\u305d\u306e\u4ed6\u5354\u696d\u8005\u7b49\u306e\u7b2c\u4e09\u8005\u306b\u5bfe\u3059\u308b\u884c\u70ba\u898f\u7bc4\u3001\u502b\u7406\u898f\u5b9a\u3001\u7d71\u5236\u306e\u65b9\u91dd\u3084\u624b\u7d9a\u306e\u6a19\u6e96\u5316<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>4.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Treinamentos peri\u00f3dicos sobre o programa de integridade <\/span><\/em><\/li>\n<\/ol>\n<p>Periodic training on the integrity program;<\/p>\n<p>\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u5b9a\u671f\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>5.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">An\u00e1lise peri\u00f3dica de riscos para realizar adapta\u00e7\u00f5es necess\u00e1rias ao programa de integridade;<\/span><\/em><\/li>\n<\/ol>\n<p>Periodic risk assessment procedures with adjustments to the integrity program<\/p>\n<p>\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u7cbe\u67fb\u3001\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u5b9a\u671f\u7684\u306a\u30ea\u30b9\u30af\u5206\u6790\u30d7\u30ed\u30bb\u30b9<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>6.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Registros cont\u00e1beis que reflitam de forma completa e precisa as transa\u00e7\u00f5es da pessoa jur\u00eddica;<\/span><\/em><\/li>\n<\/ol>\n<p>Accounting records that completely and precisely reflect the transactions of the legal entity;<\/p>\n<p>\u4f01\u696d\u306e\u53d6\u5f15\u304c\u5b8c\u5168\u304b\u3064\u6b63\u78ba\u306b\u8a18\u9332\u3055\u308c\u305f\u4f1a\u8a08\u5e33\u7c3f<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>7.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Controles internos que assegurem a pronta elabora\u00e7\u00e3o e confiabilidade de relat\u00f3rios e demonstra\u00e7\u00f5es financeiros da pessoa jur\u00eddica <\/span><\/em><\/li>\n<\/ol>\n<p>Internal controls that assure that reports and financial statements of the legal entity are readily prepared and trustworthy;<\/p>\n<p>\u4fe1\u983c\u306e\u304a\u3051\u308b\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u30ec\u30dd\u30fc\u30c8\u306e\u8fc5\u901f\u306a\u4f5c\u6210\u3092\u78ba\u7acb\u3059\u308b\u305f\u3081\u306e\u5185\u90e8\u7d71\u5236<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>8.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Procedimentos espec\u00edficos para prevenir fraudes e il\u00edcitos no \u00e2mbito de processos licitat\u00f3rios, na execu\u00e7\u00e3o de contratos administrativos ou em qualquer intera\u00e7\u00e3o com o setor p\u00fablico, ainda que intermediada por terceiros, tal como pagamento de tributos, sujei\u00e7\u00e3o a fiscaliza\u00e7\u00f5es, ou obten\u00e7\u00e3o de autoriza\u00e7\u00f5es, licen\u00e7as, permiss\u00f5es e certid\u00f5es;<\/span><\/em><\/li>\n<\/ol>\n<p>Specific procedures to prevent frauds and illicit acts within bidding processes, in the execution of administrative contracts or in any interaction with the public sector, even if intermediated by third parties, such as the payment of tributes, subjection to inspections, or obtainment of authorizations, licenses, permits and certificates;<\/p>\n<p>\u732e\u91d1\u306e\u652f\u6255\u3084\u6a29\u5229\u4ed8\u4e0e\u306a\u3069\u306e\u884c\u70ba\u3092\u4f8b\u3068\u3057\u305f\u3001\u7b2c\u4e09\u8005\u304c\u4ef2\u4ecb\u3057\u305f\u5834\u5408\u3092\u542b\u3080\u3001\u653f\u5e9c\u6a5f\u95a2\u3068\u306e\u5951\u7d04\u306e\u7de0\u7d50\u306b\u304a\u3051\u308b\u5165\u672d\u624b\u7d9a\u306e\u8a50\u6b3a\u3084\u9055\u6cd5\u884c\u70ba\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u624b\u7d9a<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>9.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Independ\u00eancia, estrutura e autoridade da inst\u00e2ncia interna respons\u00e1vel pela aplica\u00e7\u00e3o do programa de integridade e fiscaliza\u00e7\u00e3o de seu cumprimento;<\/span><\/em><\/li>\n<\/ol>\n<p>Independence, in structure and authority, of the internal department that is responsible for enforcing the integrity program and monitoring its compliance;<\/p>\n<p>\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u9069\u7528\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u4f01\u696d\u306e\u5185\u90e8\u6a5f\u95a2\u306e\u69cb\u9020\u304a\u3088\u3073\u6a29\u9650\u306e\u72ec\u7acb<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>10.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Canais de den\u00fancia de irregularidades, abertos e amplamente divulgados a funcion\u00e1rios e terceiros, e de mecanismos destinados \u00e0 prote\u00e7\u00e3o de denunciantes de boa-f\u00e9;<\/span><\/em><\/li>\n<\/ol>\n<p>Channels to report irregularities openly and broadly disseminated among employees and third parties, and mechanisms to protect good-faith whistleblowers;<\/p>\n<p>\u7570\u5e38\u884c\u70ba\u306e\u5831\u544a\u7d4c\u8def\u304a\u3088\u3073\u5f93\u696d\u54e1\u3084\u7b2c\u4e09\u8005\u306b\u5bfe\u3059\u308b\u8aa0\u5b9f\u306a\u5185\u90e8\u544a\u767a\u8005\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u30e1\u30ab\u30cb\u30ba\u30e0<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>11.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Medidas disciplinares em caso de viola\u00e7\u00e3o do programa de integridade;<\/span><\/em><\/li>\n<\/ol>\n<p><em><span style=\"text-decoration: underline;\">Disciplinary measures enforced against those found to have violated the integrity program;<\/span><\/em><\/p>\n<p>\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u306e\u61f2\u6212\u51e6\u5206<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>12.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Procedimentos que assegurem a pronta interrup\u00e7\u00e3o de irregularidades ou infra\u00e7\u00f5es detectadas e a tempestiva remedia\u00e7\u00e3o dos danos gerados;<\/span><\/em><\/li>\n<\/ol>\n<p>Procedures that assure the immediate suspension of irregularities or detected infractions and the timely remediation of the damages caused;<\/p>\n<p>\u767a\u898b\u3055\u308c\u305f\u7570\u5e38\u307e\u305f\u306f\u9055\u53cd\u884c\u70ba\u3092\u8fc5\u901f\u306b\u505c\u6b62\u3055\u305b\u3001\u767a\u751f\u3057\u305f\u640d\u5bb3\u3092\u9069\u6642\u306b\u662f\u6b63\u3059\u308b\u3053\u3068\u3092\u78ba\u5b9f\u306b\u3059\u308b\u30d7\u30ed\u30bb\u30b9<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>13.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Dilig\u00eancias apropriadas para contrata\u00e7\u00e3o e, conforme o caso, supervis\u00e3o, de terceiros, tais como, fornecedores, prestadores de servi\u00e7o, agentes intermedi\u00e1rios e associados;<\/span><\/em><\/li>\n<\/ol>\n<p>Proper due diligence conducted prior to engage, and depending on the circumstances, to monitor third parties, such as suppliers, service providers, intermediaries, and other associates;<\/p>\n<p>\u4ed5\u5165\u308c\u5148\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3001\u4ef2\u4ecb\u696d\u8005\u3001\u305d\u306e\u4ed6\u5354\u696d\u8005\u7b49\u306e\u7b2c\u4e09\u8005\u3092\u76e3\u8996\u3059\u308b\u9069\u5207\u306a\u9069\u6b63\u8a55\u4fa1<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>14.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Verifica\u00e7\u00e3o, durante os processos de fus\u00f5es, aquisi\u00e7\u00f5es e reestrutura\u00e7\u00f5es societ\u00e1rias, do cometimento de irregularidades ou il\u00edcitos ou da exist\u00eancia de vulnerabilidades nas pessoas jur\u00eddicas envolvidas;<\/span><\/em><\/li>\n<\/ol>\n<p>Verification, during a merger, acquisition, or other corporate restructuring, of the occurrence of irregularities or illicit acts, or the existence of vulnerabilities in the legal entities involved;<\/p>\n<p>M&amp;A\u3084\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3051\u308b\u3001\u95a2\u9023\u3059\u308b\u4f01\u696d\u5185\u306e\u7570\u5e38\u307e\u305f\u306f\u9055\u6cd5\u306a\u884c\u70ba\u306e\u767a\u751f\u3084\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u8106\u5f31\u6027\u306e\u5b58\u5728\u306e\u691c\u8a3c<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>15.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Monitoramento cont\u00ednuo do programa de integridade visando seu aperfei\u00e7oamento na preven\u00e7\u00e3o, detec\u00e7\u00e3o e combate \u00e0 ocorr\u00eancia dos atos lesivos previstos no art. 5\u00ba da Lei n\u00ba12.846, de 2013; e <\/span><\/em><\/li>\n<\/ol>\n<p>Continuous monitoring of the integrity program to ensure it remains effective at preventing, detecting and otherwise addressing the wrongful acts set forth in article 5 of LAW 12,846, DATED AUGUST 1ST, 2013; and<\/p>\n<p>\u4f01\u696d\u8150\u6557\u9632\u6b62\u6cd5\uff082013\u5e748\u67081\u65e5\u4ed8\u6cd5\u5f8b\u7b2c12,846\u53f7\uff09\u7b2c5\u6761\u3067\u5b9a\u3081\u3089\u308c\u305f\u9055\u53cd\u884c\u70ba\u306e\u767a\u751f\u539f\u56e0\u306e\u52b9\u679c\u7684\u306a\u9632\u6b62\u3001\u767a\u898b\u304a\u3088\u3073\u5bfe\u5fdc\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>16.\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Tanspar\u00eancia da pessoa jur\u00eddica quanto a doa\u00e7\u00f5es para candidatos e partidos pol\u00edticos.<\/span><\/em><\/li>\n<\/ol>\n<p>Transparency surrounding donations to candidates and political parties made by the legal entity.<\/p>\n<p>\u4f01\u696d\u304b\u3089\u306e\u653f\u515a\u5019\u88dc\u8005\u3084\u653f\u515a\u3078\u306e\u732e\u91d1\u306b\u5bfe\u3059\u308b\u900f\u660e\u6027<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p align=\"left\">\u30d6\u30e9\u30b8\u30eb\u8ca1\u52d9\u7701\uff08Secretaria da Fazenda\uff09\u306f\u3001COSO\u30d5\u30ec\u30fc\u30e0\u306b\u57fa\u3065\u304f\u5185\u90e8\u7d71\u5236\u306e\u5c0e\u5165\u3092\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u5bfe\u3057\u3066\u63a8\u5968\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u3064\u3044\u3066\u3082COSO\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u30d9\u30fc\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u5370\u8c61\u3092\u53d7\u3051\u307e\u3059\u3002\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u6307\u91dd\u304c\u5236\u5b9a\u3055\u308c\u305f\u306e\u304c2015\u5e743\u6708\u3067\u3042\u308a\u3001\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u307e\u3060\u307e\u3060\u99b4\u67d3\u307f\u306e\u306a\u3044\u53d6\u308a\u7d44\u307f\u306e\u305f\u3081\u3001\u5c0e\u5165\u3084\u4f53\u5236\u69cb\u7bc9\u306b\u3042\u305f\u3063\u3066\u53cd\u767a\u306e\u58f0\u304c\u591a\u304f\u4e0a\u304c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7d4c\u6e08\u306e\u4f4e\u8ff7\u3068\u666f\u6c17\u306e\u60aa\u5316\u306b\u3088\u3063\u3066\u4e8b\u696d\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u4eca\u3053\u305d\u3001\u4f01\u696d\u672c\u6765\u306e\u3042\u308b\u3079\u304d\u59ff\u3092\u8ffd\u6c42\u3057\u3001\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\u3084\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316\u304c\u5fc5\u8981\u306a\u306e\u3067\u306f\u7121\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p align=\"left\">\u6b21\u56de\u306f\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7279\u4f8b\u63aa\u7f6e\u3068\u5c0e\u5165\u306b\u3042\u3063\u305f\u3066\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p align=\"left\">\n<p align=\"right\">\n<p>\u4ee5\u4e0a<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p align=\"right\">Tokyo Consulting Firm Limitada<\/p>\n<p align=\"right\">Diretor Presidente<\/p>\n<p align=\"right\">\u91d1\u5185\u3000\u967d<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; &nbsp; \u524d\u56de\uff08\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2461\uff09\u306b\u5f15\u304d\u7d9a\u304d\u30d6\u30e9\u30b8\u30eb\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002 &nbsp; \u30d6\u30e9\u30b8\u30eb\u653f\u5e9c\u306f\u6cd5\u4ee4\u7b2c8,420\u53f7\uff08DECRETO N\u00ba 8.420, DE 18 DE  [&hellip;]","protected":false},"author":1,"featured_media":1312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[21,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/06\/kaikei.png?fit=1172%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-b7","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/689"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=689"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/689\/revisions"}],"predecessor-version":[{"id":1779,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/689\/revisions\/1779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1312"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}