\uff3b \u6c7a\u8b70\u65b9\u6cd5\uff3d
\n\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u901a\u5e38\u306f\u682a\u4e3b\u672c\u4eba\u304c\u51fa\u5e2d\u3057\u3066\u6319\u624b\u307e\u305f\u306f\u6295\u7968\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u30a4\u30f3\u30c9\u306e\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u59d4\u4efb\u72b6\u306b\u3088\u3063\u3066\u4ee3\u7406\u4eba\u3092\u51fa\u5e2d\u3055\u305b\u3066\u3001\u6c7a\u8b70\u3092\u884c\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08105 \u6761\uff09\u3002
\n\u3000\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u500b\u4eba\uff08\u81ea\u7136\u4eba\uff09\u682a\u4e3b\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u682a\u4e3b\u3067\u3042\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u3063\u3066\u3001\u6cd5\u4eba\u3092\u4ee3\u8868\u3057\u3066\u51fa\u5e2d\u3059\u308b\u8005\u3092\u9078\u4efb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08113 \u6761\uff09\u3002\u59d4\u4efb\u72b6\u306b\u3088\u308b\u4ee3\u7406\u4eba\u3068\u6cd5\u4eba\u4ee3\u7406\u4eba\u306e\u76f8\u9055\u70b9\u306f\u3001\u524d\u8005\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u767a\u8a00\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u5f8c\u8005\u306f\u767a\u8a00\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002
\n\u3000\u307e\u305f\u3001\u59d4\u4efb\u72b6\u3092\u6301\u3064\u500b\u4eba\u682a\u4e3b\u306e\u4ee3\u7406\u4eba\u306f\u3001\u6295\u7968\u5236\u3067\u3057\u304b\u3001\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3067\u304d\u307e\u305b\u3093\uff08105 \u6761\uff09\u3002
\n\u4ed6\u306e\u4ed6\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u65e5\u672c\u3067\u306f\u682a\u4e3b\u306b\u8b70\u6c7a\u6a29\u884c\u4f7f\u306e\u6a5f\u4f1a\u3092\u4fdd\u969c\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4ee3\u7406\u884c\u4f7f\u3084\u66f8\u9762\u6295\u7968\u5236\u5ea6\u3001\u96fb\u5b50\u6295\u7968\u5236\u5ea6\u3092\u4e00\u5b9a\u306e\u5834\u5408\u306b\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u3067\u30822011 \u5e745 \u670820 \u65e5\u306e\u901a\u77e5\u66f8\uff08General CircularNo. 27\/2011\uff09\u3067\u3001\u5f93\u6765\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u30c6\u30ec\u30d3\u4f1a\u8b70\u306e\u5229\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u30012011 \u5e74\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u682a\u4e3b\u7dcf\u4f1a\u3067\u306f\u65bd\u8a2d\u3092\u4efb\u610f\u3067\u7528\u610f\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002
\n\u3055\u3089\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u306f\u3001\u4e0a\u5834\u516c\u958b\u4f1a\u793e\u304a\u3088\u3073\u975e\u4e0a\u5834\u4f1a\u793e\u3068\u3082\u306b\u300c\u90f5\u4fbf\u6295\u7968\u300d\u304c\u8a8d\u3081\u3089\u308c\u3001\u3042\u308b\u3044\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08110\u6761\uff09\u3002
\n\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u30a4\u30f3\u30c9\u3068\u65e5\u672c\u306e\u4f1a\u793e\u6cd5\u306f\u3001\u591a\u304f\u306e\u5171\u901a\u70b9\u3092\u6301\u3064\u4e00\u65b9\u3001\u540c\u3058\u8868\u73fe\u3092\u7528\u3044\u3066\u3044\u3066\u3082\u3001\u307e\u3063\u305f\u304f\u7570\u306a\u308b\u5185\u5bb9\u3067\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002
\n\u3000\u682a\u4e3b\u7dcf\u4f1a\u3068\u3044\u3046\u4f1a\u793e\u306e\u57fa\u672c\u7684\u3067\u91cd\u8981\u306a\u6c7a\u5b9a\u3092\u884c\u3046\u5834\u9762\u306b\u304a\u3044\u3066\u306f\u3001\u6b63\u78ba\u306a\u77e5\u8b58\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3057\u3066\u3044\u304b\u306a\u3044\u3068\u3001\u601d\u308f\u306c\u640d\u5bb3\u3092\u88ab\u308b\u5371\u967a\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\uff3b \u6c7a\u8b70\u65b9\u6cd5\uff3d \u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u901a\u5e38\u306f\u682a\u4e3b\u672c\u4eba\u304c\u51fa\u5e2d\u3057\u3066\u6319\u624b\u307e\u305f\u306f\u6295\u7968\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u30a4\u30f3\u30c9\u306e\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u59d4\u4efb\u72b6\u306b\u3088\u3063\u3066\u4ee3\u7406\u4eba\u3092\u51fa\u5e2d\u3055\u305b\u3066\u3001\u6c7a\u8b70\u3092\u884c\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08105 \u6761\uff09\u3002 \u3000\u65e5\u7cfb\u4f01\u696d\u306b\u304a […]","protected":false},"author":1,"featured_media":4002,"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":"","_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":[24,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/05\/\u6cd5\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-1d9","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/4659"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=4659"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/4659\/revisions"}],"predecessor-version":[{"id":4686,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/4659\/revisions\/4686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4002"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=4659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=4659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=4659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}