<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/china_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":1818,"date":"2019-06-20T05:34:55","date_gmt":"2019-06-20T05:34:55","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/china_blog\/?p=1818"},"modified":"2021-08-11T06:47:10","modified_gmt":"2021-08-11T06:47:10","slug":"basic-lecture-11","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/china_blog\/basic-lecture-11\/","title":{"rendered":"\u4e2d\u56fd\u57fa\u790e\u8b1b\u5ea7\uff1a\u8463\u4e8b\u4f1a\u3068\u306f"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u57f7\u884c\u3000\u4e00\u5e0c (\u30b8\u30c3\u30b3\u30a6\u3000\u30ab\u30ba\u30ad)\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u56fd\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u969b\u306b\u8463\u4e8b\u4f1a\uff08\u53d6\u7de0\u5f79\u4f1a\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u8463\u4e8b\u4f1a\u3068\u306f\u4f55\u304b\u3092\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u8463\u4e8b\u4f1a\u306e\u8a2d\u5b9a\u65b9\u6cd5\u3092\u3054\u52d8\u6848\u9802\u304d\u3001\u4f1a\u793e\u904b\u55b6\u306b\u5f79\u7acb\u3066\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u8aac\u660e\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u8463\u4e8b\u4f1a\u306f\u3001\u95a2\u9023\u6cd5\u5f8b\u3001\u884c\u653f\u6cd5\u898f\u3068\u653f\u7b56\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4f1a\u793e\u307e\u305f\u306f\u4f01\u696d\u5b9a\u6b3e\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u3001\u5168\u4f53\u306e\u53d6\u7de0\u5f79\u304b\u3089\u306a\u308b\u696d\u52d9\u57f7\u884c\u6a5f\u95a2\u3067\u3059\u3002\u6b21\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8463\u4e8b\u4f1a\u306f\u3001\u51fa\u8cc7\u8005\uff08\u80a1\u4e1c\uff09\u307e\u305f\u306f\u51fa\u8cc7\u8005\u7dcf\u4f1a\uff08\u80a1\u4e1c\u5927\u4f1a\uff09\u3068\u3044\u3046\u6a29\u529b\u6a5f\u95a2\u306e\u696d\u52d9\u57f7\u884c\u6a5f\u95a2\u3067\u3042\u308a\u3001\u4f1a\u793e\u307e\u305f\u306f\u4f01\u696d\u53ca\u3073\u696d\u52d9\u7d4c\u55b6\u6d3b\u52d5\u306e\u6307\u63ee\u3068\u7ba1\u7406\u3092\u62c5\u5f53\u3057\u3001\u4f1a\u793e\u306e\u682a\u4e3b\u4f1a\u307e\u305f\u306f\u51fa\u8cc7\u8005\u7dcf\u4f1a\uff08\u80a1\u4e1c\u5927\u4f1a\uff09\u306b\u5bfe\u3057\u3066\u8cac\u4efb\u3092\u6301\u3063\u3066\u5831\u544a\u3059\u308b\u3002\u682a\u4e3b\u4f1a\uff08\u80a1\u4e1c\uff09\u53c8\u306f\u682a\u4e3b\u7dcf\u4f1a\uff08\u80a1\u4e1c\u5927\u4f1a\uff09\u306b\u3088\u308b\u6c7a\u5b9a\u306f\u3001\u8463\u4e8b\u4f1a\u304c\u5b9f\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6709\u9650\u516c\u53f8\u306f\u300c\u4f1a\u793e\u6cd5\u300d\u7b2c44\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306f\u8463\u4e8b\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u305d\u306e\u30e1\u30f3\u30d0\u30fc\u306f3-13\u4eba\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u4f1a\u793e\u6cd5\u300d\u7b2c50\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u6709\u9650\u516c\u53f8\u306f\u3001\u682a\u4e3b\u6570\u304c\u5c11\u306a\u3044\u53c8\u306f\u898f\u6a21\u304c\u5c0f\u3055\u3044\u5834\u5408\u3001\u57f7\u884c\u8463\u4e8b\u3092\u8a2d\u5b9a\u3057\u3001\u8463\u4e8b\u4f1a\u3092\u8a2d\u7f6e\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8463\u4e8b\u4f1a\u306f\u8463\u4e8b\u9577\u3001\u526f\u8463\u4e8b\u9577\u3001\u8463\u4e8b\u304b\u3089\u69cb\u6210\u3055\u308c\u3001\u4f1a\u793e\u696d\u52d9\u306e\u57f7\u884c\u306f\u7dcf\u7d4c\u7406\u3001\u526f\u7dcf\u7d4c\u7406\u304c\u62c5\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8463\u4e8b\u4f1a\u306e\u6a29\u9650<br \/>\n\u300c\u8463\u4e8b\u4f1a\u306f\u3001\u305d\u306e\u4f01\u696d\u306e\u5b9a\u6b3e\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306e\u767a\u5c55\u8a08\u753b\u3001\u751f\u7523\u4e8b\u696d\u8a08\u753b\u3001\u4e88\u7b97\u3001\u5229\u76ca\u306e\u5206\u914d\uff08\u914d\u5f53\uff09\u3001\u52b4\u50cd\u8cc3\u91d1\u8a08\u753b\u3001\u4f01\u696d\u6d3b\u52d5\u306e\u4e2d\u6b62\u3001\u6b63\u526f\u7dcf\u7d4c\u7406\u3001\u7dcf\u5de5\u7a0b\u5e2b\u3001\u7dcf\u4f1a\u8a08\u5e2b\u306e\u4efb\u547d\u3068\u305d\u306e\u6a29\u9650\u3001\u5f85\u9047\u306e\u6c7a\u5b9a\u306a\u3069\u3001\u5408\u5f01\u4f1a\u793e\u306e\u5168\u3066\u306e\u91cd\u8981\u554f\u984c\u3092\u8a0e\u8b70\u3057\u6c7a\u5b9a\u3059\u308b\u300d<\/p>\n<p>\u8463\u4e8b\u4f1a\u306e\u8cac\u4efb\u3084\u610f\u7fa9\u3092\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u8463\u4e8b\u4f1a\u3092\u69cb\u6210\u3059\u308b\u65b9\u3005\u306f\u3054\u81ea\u8eab\u306e\u5f79\u5272\u3092\u518d\u8a8d\u8b58\u3057\u3001\u8463\u4e8b\u4f1a\u306e\u8a2d\u8a08\u65b9\u6cd5\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u3068\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53c2\u7167\uff1a\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u56fd\u4e2d\u5916\u5408\u8cc7\u7d4c\u55b6\u4f01\u696d\u6cd5<br \/>\n\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u516c\u53f8\u6cd5<\/p>\n<p>\u8463\u4e8b\u4f1a\u306e\u8a2d\u8a08\u65b9\u6cd5\u306e\u518d\u8003\u3092\u3054\u5e0c\u671b\u3067\u3057\u305f\u3089\u4e0b\u8a18\u30a2\u30c9\u30ec\u30b9\u307e\u3067\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"font-weight: 400;\">\u4e1c\u987e\u4f01\u4e1a\u7ba1\u7406\u54a8\u8be2<\/span>\uff08\u4e0a\u6d77\uff09\u6709\u9650\u516c\u53f8 \/ Tokyo Consulting Firm Shanghai<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u57f7\u884c\u4e00\u5e0c (jikko kazuki)<\/span><\/p>\n<p><a href=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2019\/06\/jikko-e1561688160670.jpg\"><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"1782\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/china_blog\/covid-19-2\/jikko\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2019\/06\/jikko-e1561688160670.jpg?fit=100%2C131&amp;ssl=1\" data-orig-size=\"100,131\" 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;0&quot;}\" data-image-title=\"jikko\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2019\/06\/jikko-e1561688160670.jpg?fit=230%2C300&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2019\/06\/jikko-e1561688160670.jpg?fit=100%2C131&amp;ssl=1\" class=\"alignnone size-full wp-image-1782\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2019\/06\/jikko-e1561688160670.jpg?resize=100%2C131\" alt=\"\" width=\"100\" height=\"131\" data-recalc-dims=\"1\" \/><\/a><br \/>\n<span style=\"font-size: 12pt;\">E-mail\uff1ajikko.kazuki@tokyoconsultinggroup.com<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\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<br \/>\n\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<br \/>\n\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<br \/>\n\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<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u57f7\u884c\u3000\u4e00\u5e0c (\u30b8\u30c3\u30b3\u30a6\u3000\u30ab\u30ba\u30ad)\u3067\u3059\u3002 &nbsp; \u4e2d\u56fd\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u969b\u306b\u8463\u4e8b\u4f1a\uff08\u53d6\u7de0\u5f79\u4f1a\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002 \u8463\u4e8b\u4f1a\u3068\u306f\u4f55\u304b\u3092\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u8463\u4e8b\u4f1a\u306e\u8a2d\u5b9a\u65b9\u6cd5\u3092\u3054\u52d8\u6848 [&hellip;]","protected":false},"author":1,"featured_media":1104,"comment_status":"closed","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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,17],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/payczl-tk","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/1818"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/comments?post=1818"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/1818\/revisions"}],"predecessor-version":[{"id":2337,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/1818\/revisions\/2337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/media?parent=1818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/categories?post=1818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/tags?post=1818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}