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{"id":690,"date":"2016-01-25T11:58:48","date_gmt":"2016-01-25T11:58:48","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%a3\/"},"modified":"2021-06-18T12:00:45","modified_gmt":"2021-06-18T12:00:45","slug":"finance-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/finance-4\/","title":{"rendered":"\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2463"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u524d\u56de\uff08\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2462\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>\u524d\u56de\u30d6\u30ed\u30b0\u306b\u3066\u3001\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3001\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u8a55\u4fa1\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u6cd5\u4ee4\u7b2c8,420\u53f7\uff08DECRETO N\u00ba 8.420, DE 18 DE MAR\u00c7O DE 2015\uff09\u306b\u304a\u3051\u308b\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\uff08PROGRAMA DE INTEGRIDADE\uff09\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1\u57fa\u6e96\u306e\u7279\u4f8b\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u5f53\u8a72\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u7279\u7570\u6027\u3084\u898f\u6a21\u306b\u3088\u3063\u3066\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u8a55\u4fa1\u57fa\u6e96\u306b\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>DECRETO N\u00ba 8.420, DE 18 DE MAR\u00c7O DE 2015<\/p>\n<p>CAPITULO IV<\/p>\n<p>DO PROGRAMA DE INTEGRIDADE<\/p>\n<p>Art. 42<\/p>\n<p>&nbsp;<\/p>\n<p><em><span style=\"text-decoration: underline;\">\u00a7<\/span><\/em><em><span style=\"text-decoration: underline;\">1\u00ba\u00a0 Na avalia\u00e7\u00e3o dos par\u00e2metros de que trata este artigo, ser\u00e3o considerados o porte e especificidades da pessoa jur\u00eddica, tais como:<\/span><\/em><\/p>\n<p>\u00a71\u00ba\u00a0 In the evaluation of the parameters mentioned in this article, the size and specifics of the legal entity will be considered, such as:<\/p>\n<p>\u00a71\u00ba\u00a0 \u672c\u9805\u4e0a\u8ff0\u306e\u5404\u57fa\u6e96\u306e\u8003\u616e\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u7279\u7570\u6027\u304c\u8003\u616e\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>1.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">A quantidade de funcion\u00e1rios, empregados e colaboradores;<\/span><\/em><\/li>\n<\/ol>\n<p>The amount of officers, employees and collaborators;<\/p>\n<p>\u5f79\u54e1\u3001\u5f93\u696d\u54e1\u3001\u5354\u529b\u8005\u306e\u6570<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>2.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">A complexidade da hierarquia interna e a quantidade de departamentos, diretorias ou setores <\/span><\/em><\/li>\n<\/ol>\n<p>The complexity of internal hierarchy and the number of departments, boards or sectors<\/p>\n<p>\u4f01\u696d\u5185\u90e8\u306e\u968e\u5c64\u306e\u8907\u96d1\u3055\u53ca\u3073\u90e8\u9580\u3084\u30bb\u30af\u30bf\u30fc\u306e\u6570<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>3.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">A utiliza\u00e7\u00e3o de agentes intermedi\u00e1rios como consultores ou representantes comerciais;<\/span><\/em><\/li>\n<\/ol>\n<p>The use of intermediaries such as consultants and sales representatives<\/p>\n<p>\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u8ca9\u58f2\u4ee3\u7406\u5e97\u7b49\u306e\u4ef2\u4ecb\u696d\u8005\u306e\u5229\u7528<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>4.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">O setor do mercado em que atua <\/span><\/em><\/li>\n<\/ol>\n<p>The market sector in which it operates;<\/p>\n<p>\u4f01\u696d\u304c\u5c5e\u3059\u308b\u4e8b\u696d\u5206\u91ce<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>5.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">Os pa\u00edses em que atua, direta ou indiretamente;<\/span><\/em><\/li>\n<\/ol>\n<p>The countries in which they operate, directly or indirectly;<\/p>\n<p>\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u4e8b\u696d\u3092\u55b6\u3080\u56fd<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>6.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">O grau de intera\u00e7\u00e3o com o setor p\u00fablico e a import\u00e2ncia de autoriza\u00e7\u00f5es, licen\u00e7as e permiss\u00f5es governamentais em suas opera\u00e7\u00f5es;<\/span><\/em><\/li>\n<\/ol>\n<p>The degree of interaction with the public sector and the importance of permits, licenses and government permission in its operations;<\/p>\n<p>\u516c\u7684\u90e8\u9580\u3068\u306e\u6298\u885d\u306e\u7a0b\u5ea6\u3084\u4e8b\u696d\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u91cd\u8981\u5ea6<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>7.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">A quantidade e a localiza\u00e7\u00e3o das pessoas jur\u00eddicas que integram o grupo econ\u00f4mico; e <\/span><\/em><\/li>\n<\/ol>\n<p>The amount and location of legal entities comprising the economic group; and<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u3092\u69cb\u6210\u3059\u308b\u4f01\u696d\u6570\u3068\u6240\u5728\u5730<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><em>8.\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em><span style=\"text-decoration: underline;\">O fato de ser qualificada como microempresa ou empresa de pequeno porte <\/span><\/em><\/li>\n<\/ol>\n<p>The fact of being qualified as micro or small business<\/p>\n<p>\u96f6\u7d30\u4e8b\u696d\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u8981\u56e0<\/p>\n<p>&nbsp;<\/p>\n<p><em><span style=\"text-decoration: underline;\">\u00a7<\/span><\/em><em><span style=\"text-decoration: underline;\"> 3\u00ba\u00a0 Na avalia\u00e7\u00e3o de microempresas e empresas de pequeno porte, ser\u00e3o reduzidas as formalidades dos par\u00e2metros previstos neste artigo, n\u00e3o se exigindo, especificamente, os incisos III, V, IX, X, XIII, XIV e XV do caput.<\/span><\/em><\/p>\n<p>\u00a7 3\u00ba\u00a0 In the evaluation of micro and small businesses, the formalities of the parameters in this article will be reduced, not demanding, specifically, sections III, V, IX, X, XIII, XIV and XV of this caption.<\/p>\n<p>\u00a7 3\u00ba\u00a0 \u96f6\u7d30\u4f01\u696d\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u8ff0\u306e\u5404\u57fa\u6e96\u306e\u3046\u3061\u3001III\u3001V\u3001IX\u3001X\u3001XIII\u3001XIV\u3001XV\u306f\u8003\u616e\u3055\u308c\u306a\u3044<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u7279\u4f8b\u306f\u3001\u4e3b\u306b\u4f1a\u793e\u898f\u6a21\u3084\u4e8b\u696d\u306e\u8907\u96d1\u3055\u3092\u57fa\u6e96\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u78ba\u304b\u306b\u3001\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\u306b\u306f\u76f8\u5fdc\u306e\u7d4c\u55b6\u8cc7\u6e90\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u8cbb\u7528\u5bfe\u52b9\u679c\u304c\u898b\u5408\u308f\u305a\u3001\u7d4c\u55b6\u3092\u5727\u8feb\u3057\u3066\u306f\u672c\u672b\u8ee2\u5012\u3067\u3059\u3002\u307e\u305f\u3001\u300c\u5fc5\u8981\u3060\u304b\u3089\u300d\u3068\u3044\u3046\u5927\u96d1\u628a\u306a\u7406\u89e3\u3067\u7121\u7406\u306b\u5c0e\u5165\u3057\u3066\u3057\u307e\u3044\u3001\u6a5f\u80fd\u305b\u305a\u306b\u5f62\u9ab8\u5316\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u5185\u90e8\u7d71\u5236\u306b\u9650\u3089\u305a\u3001\u5168\u3066\u306e\u30d7\u30ed\u30bb\u30b9\u3084\u30b7\u30b9\u30c6\u30e0\u306b\u5171\u901a\u3057\u3066\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u524d\u56de\u307e\u3067\u306e\u30d6\u30ed\u30b0\u3067\u306e\u89e3\u8aac\u306e\u901a\u308a\u3001\u5185\u90e8\u7d71\u5236\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3084\u9055\u6cd5\u884c\u70ba\u306e\u9632\u6b62\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u7d71\u5236\u306e\u3068\u308c\u305f\u5065\u5168\u3067\u52b9\u7387\u7684\u306a\u4f01\u696d\u3092\u76ee\u6307\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u52b9\u7387\u5316\u306f\u6700\u96e3\u95a2\u306e\u8ab2\u984c\u3067\u3042\u308b\u3068\u3044\u3048\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u898b\u5408\u3063\u305f\u6709\u52b9\u6027\u306e\u9ad8\u3044\u5185\u90e8\u7d71\u5236\u306e\u5c0e\u5165\u306f\u975e\u5e38\u306b\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002\u7c73\u56fd\u3084\u65e5\u672c\u672c\u793e\u306eCOSO\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u305d\u306e\u307e\u307e\u5c0e\u5165\u3057\u305f\u6240\u3067\u3001\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u3068\u306f\u8003\u3048\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u3084\u306f\u308a\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u5546\u7fd2\u6163\u306b\u6cbf\u3063\u305f\u5185\u90e8\u7d71\u5236\u3092\u6a21\u7d22\u3057\u3001\u5b9f\u884c\u30fb\u6539\u5584\u3057\u3001\u6642\u9593\u3092\u639b\u3051\u3066\u69cb\u7bc9\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5ea6\u306b\u307e\u3068\u3081\u3066\u5b8c\u74a7\u306a\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306f\u30d6\u30e9\u30b8\u30eb\u306b\u9650\u3089\u305a\u56f0\u96e3\u3067\u3059\u306e\u3067\u3001\u5927\u898f\u6a21\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u3057\u3066\u5185\u90e8\u7d71\u5236\u3092\u5c0e\u5165\u3059\u308b\u6bb5\u968e\u3067\u306a\u3051\u308c\u3070\u3001\u307e\u305a\u306f\u521d\u6bb5\u968e\u3067\u3042\u308b\u7d71\u5236\u74b0\u5883\uff08\u4ee5\u4e0b\u53c2\u7167\uff09\u306e\u884c\u70ba\u898f\u7bc4\u3001\u502b\u7406\u898f\u5b9a\u3060\u3051\u3067\u3082\u7b56\u5b9a\u3057\u3001\u5f93\u696d\u54e1\u3068\u5171\u6709\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u306e\u610f\u601d\u3068\u65b9\u5411\u6027\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u53c2\u7167\uff1a\u7d71\u5236\u74b0\u5883\u3011<\/p>\n<p>\u300c\u7d71\u5236\u74b0\u5883\u3068\u306f\u3001\u7d44\u7e54\u306e\u6c17\u98a8\u3092\u6c7a\u5b9a\u3057\u3001\u7d44\u7e54\u5185\u306e\u3059\u3079\u3066\u306e\u8005\u306e\u7d71\u5236\u306b\u5bfe\u3059\u308b\u610f\u8b58\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u3068\u3082\u306b\u3001 \u4ed6\u306e\u57fa\u672c\u7684\u8981\u7d20\u306e\u57fa\u790e\u3092\u306a\u3057\u3001\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3068\u5bfe\u5fdc\u3001\u7d71\u5236\u6d3b\u52d5\u3001\u60c5\u5831\u3068\u4f1d\u9054\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073IT\u3078\u306e\u5bfe\u5fdc\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u57fa\u790e\u3092\u3044\u3046\u300d<\/p>\n<p>\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u300d\uff08\u91d1\u878d\u5e81\uff0f\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u5185\u90e8\u7d71\u5236\u90e8\u4f1a\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\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; \u524d\u56de\uff08\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3064\u3044\u3066\u2462\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; \u524d\u56de\u30d6\u30ed\u30b0\u306b\u3066\u3001\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3001\u7d71\u5236\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u8a55\u4fa1\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u6cd5\u4ee4\u7b2c 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