\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/span><\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u5b89\u85e4\u3067\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u3067\u306eCMT\u306e\u51e6\u7f6e\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

2018\u5e748\u67083\u65e5\u4ed8\u3067\u767a\u884c\u3055\u308c\u305fPrakas No. 741\u306b\u306a\u308a\u307e\u3059\u304c\u3001MEF\uff08\u7d4c\u6e08\u8ca1\u52d9\u7701\uff09\u306f\u3001\u9069\u683c\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08QIP\uff09\u306eCut\u3001Make\u3001Trim\uff08CMT\uff09\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\uff08ToI\uff09\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u898f\u5247\u3068\u624b\u9806\u3092\u5b9a\u3081\u308b\u305f\u3081\u306b\u3053\u306e\u30d7\u30e9\u30ab\u30b9\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n

 <\/p>\n

CMT\u3068\u306f\u3001\u4e3b\u306b\u30a2\u30d1\u30ec\u30eb\u696d\u754c\u3067\u5229\u7528\u3055\u308c\u308b\u7528\u8a9e\u3068\u306a\u308a\u3001Cutting,Making\uff06Trimming\u306e\u7565\u306b\u306a\u308a\u3001\u88c1\u65ad\u30fb\u7e2b\u88fd\u30fb\u4ed5\u4e0a\u3052\u4e8b\u696d\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u5bfe\u8c61\u306f\u3001\u5951\u7d04\u306b\u5f93\u3044\u8f38\u51fa\u5411\u3051\u306eCMT\u696d\u52d9\u3092\u884c\u3046\u7e2b\u88fd\u3001\u7e4a\u7dad\u3001\u9774\u985e\u3001\u30ea\u30e5\u30c3\u30af\u30b5\u30c3\u30af\u3001\u30cf\u30f3\u30c9\u30d0\u30c3\u30b0\u3001\u5e3d\u5b50\u7523\u696d\u306eQIP\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u307e\u305f\u3053\u306e\u30d7\u30e9\u30ab\u30b9\u306f\u3001\u4e0a\u8a18\u7523\u696d\u306eCMT\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u56fd\u5185\u88fe\u91ce\u7523\u696d\u53ca\u3073\u8acb\u8ca0\u696d\u8005\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u30012014\u5e743\u670819\u65e5\u4ed8\u306e\u7d4c\u6e08\u8ca1\u653f\u7701Prakas No.311\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

 <\/p>\n

\u3053\u306ePrakas\u306f\u3001CMT\u30b5\u30fc\u30d3\u30b9\u4f01\u696d\u306b\u6b21\u306e\u30eb\u30fc\u30eb\u3068\u624b\u9806\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u3010\u6761\u4ef6\u3011<\/span><\/p>\n

\n
• \u5546\u54c1\u6240\u6709\u8005\u3068\u306e\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u304b\u308930\u65e5\u4ee5\u5185\u306b\u3059\u3079\u3066\u306eCMT\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u7bc4\u56f2\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3001\u304a\u3088\u3073\u652f\u6255\u3044\u671f\u9593\u306e\u8a73\u7d30\u3092CMT\u30b5\u30fc\u30d3\u30b9\u306b\u63d0\u4f9b\u3059\u308b\u5951\u7d04\u3092\u6dfb\u4ed8\u3057\u3066GDT\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n
• CMT \u696d \u52d9 \u306e \u63d0 \u4f9b \u8005 \u306f \u3001 \u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08Cambodian International Financial Reporting Standard\u3001CIFRS\uff09\u53ca\u3073\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u898f\u5247\u306b\u5f93\u3044\u3001\u4f1a\u8a08\u8a18\u9332\u53ca\u3073\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u60c5\u5831\u3092\u4fdd\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n

   <\/p>\n

  \u3010\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3011<\/span><\/p>\n

  CMT\u306e\u4e8b\u696d\u6d3b\u52d5\u306f\u8f38\u51fa\u54c1\u306e\u751f\u7523\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001CMT\u4f01\u696d\u306f\u8f38\u51fa\u54c1\u3092\u751f\u7523\u3059\u308b\u4ed6\u306eQIP\u306b\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3068\u540c\u69d8\u306e\u4e8b\u696d\u6240\u5f97\u7a0e\u306e\u512a\u9047\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

   <\/p>\n

  \u3010\u7a0e\u52d9\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3011<\/span><\/p>\n

  \n
  • \u5e74\u6b21\u7533\u544a\uff08ToI\uff09\uff1aCMT\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u9023\u3059\u308b\u53ce\u5165\u3068\u8cbb\u7528\u3092\u500b\u5225\u306b\u8a18\u9332\u3059\u308b\u6ac3\u738b\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\n
    \n
    • \u63d0\u4f9b\u3055\u308c\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5f93\u3063\u3066\u3001\u6bce\u6708GDT\u306b\u5831\u544a\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n
    • \u524d\u6255\u6cd5\u4eba\u7a0e\u3068\u6cd5\u4eba\u7a0e\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306b\u306f\u3001CMT\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3084\u640d\u50b7\u3057\u305f\/\u904e\u5270\u306a\u5546\u54c1\u304a\u3088\u3073CMT\u539f\u6750\u6599\u306e\u8ca9\u58f2\u304b\u3089\u306e\u53ce\u5165\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n
    • \u63a7\u9664\u53ef\u80fd\u306a\u8cbb\u7528\uff1aToI\u306e\u6cd5\u5f8b\u304a\u3088\u3073\u898f\u5b9a\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n
    • \u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/span>\n
      \n
      • 0\uff05\u306eVAT output\uff1a\u52a0\u5de5\u54c1\u306e\u8f38\u51fa\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308bCMT\u30b5\u30fc\u30d3\u30b9\u306e\u4f9b\u7d66<\/span><\/li>\n
      • 10\uff05\u306eVAT output\uff1a\u56fd\u5185\u5e02\u5834\u3067\u306eCMT\u539f\u6750\u6599\u3001\u5b8c\u6210\u54c1\u3001\u307e\u305f\u306f\u640d\u50b7\/\u8d85\u904e\u54c1\u306e\u4f9b\u7d66<\/span><\/li>\n
      • \u7e70\u8d8aVAT input\uff1a\u56fd\u5185\u306e\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u652f\u6255\u308f\u308c\u308bVAT\u306f\u901a\u5e38\u3069\u304a\u308a\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n
      • VAT\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u7b2c50\u6761\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001VAT\u306e\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u6301\u304a\u3088\u3073\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

         <\/p>\n

        \u3010\u5728\u5eab\u7ba1\u7406\u3011<\/span><\/p>\n

        \n
        • \u5728\u5eab\u306e\u5909\u5316\u3092\u7c21\u5358\u306b\u30c1\u30a7\u30c3\u30af\u304a\u3088\u3073\u76e3\u8996\u3067\u304d\u308b\u5728\u5eab\u7ba1\u7406\u8a18\u9332\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u7ba1\u7406\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u60c5\u5831\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span>\n
          \n
          • CMT\u539f\u6750\u6599<\/span><\/li>\n
          • \u5b8c\u6210\u54c1\u306e\u5728\u5eab<\/span><\/li>\n
          • \u7834\u640d\/\u8d85\u904e\u54c1\u306e\u5728\u5eab<\/span><\/li>\n<\/ul>\n<\/li>\n
          • \u7834\u640d\u307e\u305f\u306f\u904e\u5270\u306a\u5546\u54c1\u307e\u305f\u306fCMT\u539f\u6750\u6599\u306e\u5728\u5eab\u306e\u7834\u58ca\/\u51e6\u5206\u3092\u3001\u5c11\u306a\u304f\u3068\u30827\u65e5\u524d\u306bGDT\u306b\u5831\u544a\u3057\u3066\u3001\u30d7\u30ed\u30bb\u30b9\u306b\u53c2\u52a0\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n
          • \u6bce\u5e74\u306e\u5e74\u6b21\u7533\u544a\u3068\u3068\u3082\u306b\u3001\u5728\u5eab\u7ba1\u7406\u30ec\u30dd\u30fc\u30c8\u3092GDT\u306b\u6bce\u5e74\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n

             <\/p>\n

            \u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/span><\/p>\n

            \n
            • \u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u898f\u5b9a\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n
            • CMT\u30b5\u30fc\u30d3\u30b9\u3068\u975eCMT\u30b5\u30fc\u30d3\u30b9\u306e\u4e21\u65b9\u3092\u5358\u4e00\u306e\u8ca1\u52d9\u30ec\u30dd\u30fc\u30c8\u306b\u8a18\u9332\u3057\u3001\u5358\u4e00\u306eToI\u30ea\u30bf\u30fc\u30f3\u3092\u6e96\u5099\u3067\u304d\u307e\u3059\u3002 \u305f\u3060\u3057\u3001\u500b\u5225\u306e\u6587\u66f8\u3068\u4f1a\u8a08\u8a18\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n
            • \u4e0d\u6b63\u78ba\u306a\u5834\u5408\u306fToI\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u30013\u5e74\u4ee5\u5185\u306b\u9006\u7b97\u3057\u3066\u3001\u6761\u4ef6\u306fGDT\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n
            • \u4e0a\u8a18\u306e\u4fee\u6b63\u304c2019\u5e743\u670831\u65e5\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u7d50\u679c\u3068\u3057\u3066\u751f\u3058\u308b\u7d0d\u7a0e\u306f\u8ffd\u52a0\u7a0e\u91d1\u3068\u5229\u5b50\u304b\u3089\u514d\u9664\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n
            • \u4ee5\u4e0b\u306e\u8cc7\u6599\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\n
              \n
              • \u8ca9\u58f2\u53d6\u5f15\uff1aCMT\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3001\u8ca9\u58f2\u8acb\u6c42\u66f8\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u56fd\u5185\u9280\u884c\u9818\u53ce\u66f8\u3001\u7a0e\u95a2\u3001\u539f\u7523\u5730\u8a3c\u660e\u66f8\u3001\u30ed\u30b8\u30b9\u30c6\u30a3\u30c3\u30af\u6587\u66f8\u3002<\/span><\/li>\n
              • CMT\u539f\u6750\u6599\u306e\u8f38\u5165\uff1a\u767a\u6ce8\u66f8\u3001\u8acb\u6c42\u66f8\uff08\u8f38\u5165\uff09\u3001\u914d\u9054\u3055\u308c\u305f\u5546\u54c1\u306e\u624b\u7d19\u3001\u7a0e\u95a2\u3001\u30ed\u30b8\u30b9\u30c6\u30a3\u30c3\u30af\u6587\u66f8\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                 <\/p>\n

                \u4eca\u56de\u306f\u3001\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

                \u4e0a\u8a18\u306b\u95a2\u3057\u3066\u3001\u5177\u4f53\u7684\u306a\u3054\u76f8\u8ac7\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u4e0b\u8a18Facebook\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

                 <\/p>\n

                \u500b\u4eba\uff1a<\/span>https:\/\/www.facebook.com\/tomomi.ando.9277<\/span><\/a><\/p>\n

                \u30ab\u30f3\u30dc\u30b8\u30a2\u6cd5\u4eba\uff1a<\/span>https:\/\/www.facebook.com\/tokyoconsultingfirm.cambodia\/<\/span><\/a><\/p>\n

                 <\/p>\n

                \u7686\u69d8\u306b\u5c11\u3057\u3067\u3082\u591a\u304f\u304a\u5f79\u306b\u7acb\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n

                \u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

                 <\/p>\n

                \u662f\u975e\u4ed6\u306e\u8a18\u4e8b\u3082\u898b\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n

                 <\/p>\n

                \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n

                \u5b89\u85e4\u670b\u7f8e<\/span><\/p>\n

                ---

                \n

                \u3053\u3061\u3089\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u8cea\u554f\u3001\u305d\u306e\u4ed6\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089\u304b\u3089\uff01<\/p>\n

                <\/a><\/p>\n

                ---

                \n

                \u76ee\u6b21<\/p>

                • 1<\/span> ~SNS LINKS~<\/a>
                  • 1.1<\/span> \uff5e▶YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/li><\/ul><\/div>\n

                    ~SNS LINKS~<\/strong><\/span><\/h1>\n

                    <\/a><\/a><\/a><\/a><\/a><\/p>\n

                    ---

                    \n

                    \uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/span><\/h2>\n

                    \u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n

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                    \n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

                    \u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067
                    \n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n

                    \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
                    \n\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
                    \n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n