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{"id":6534,"date":"2026-03-04T09:00:10","date_gmt":"2026-03-04T09:00:10","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/india_blog\/?p=6534"},"modified":"2026-03-04T09:00:10","modified_gmt":"2026-03-04T09:00:10","slug":"%e3%80%902026%e5%b9%b4%e6%9c%80%e6%96%b0%e7%89%88%e3%80%91%e3%82%a4%e3%83%b3%e3%83%89%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e6%b3%95%e5%8b%99%e3%83%bb%e3%82%a4%e3%83%b3%e3%83%89%e4%bc%9a%e7%a4%be","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/%e3%80%902026%e5%b9%b4%e6%9c%80%e6%96%b0%e7%89%88%e3%80%91%e3%82%a4%e3%83%b3%e3%83%89%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e6%b3%95%e5%8b%99%e3%83%bb%e3%82%a4%e3%83%b3%e3%83%89%e4%bc%9a%e7%a4%be\/","title":{"rendered":"\u30102026\u5e74\u6700\u65b0\u7248\u3011\u30a4\u30f3\u30c9\u30d3\u30b8\u30cd\u30b9\u6cd5\u52d9\u30fb\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"<hr \/>\n<p><span style=\"font-size: 12pt;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u52a0\u90e8\u3000\u65b0\u3067\u3059\uff01<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u306e\u6cd5\u52d9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/book\/default\/content\/VbqHX2u2klW8FQZk84ScR931_tWpVhoU1bYObLRd0Ik%3D\"><span style=\"font-size: 12pt;\">\u30fb\u30a4\u30f3\u30c9\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a><br \/>\n<span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span><br \/>\n<span style=\"font-size: 12pt;\"><a href=\"https:\/\/kuno-cpa.co.jp\/category\/around-india-east-asia\/india\/\">\u30fb\u30a4\u30f3\u30c9\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/p>\n<h1>\u306f\u3058\u3081\u306b<\/h1>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306f2023\u5e74\u306b\u4e16\u754c\u6700\u591a\u4eba\u53e3\u56fd\u3068\u306a\u308a\u30012030\u5e74\u4ee3\u306b\u306fGDP\u3067\u65e5\u672c\u30fb\u30c9\u30a4\u30c4\u3092\u629c\u3044\u3066\u4e16\u754c\u7b2c3\u4f4d\u306e\u7d4c\u6e08\u5927\u56fd\u306b\u306a\u308b\u3068\u4e88\u6e2c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30c1\u30e3\u30a4\u30ca\u30fb\u30d7\u30e9\u30b9\u30ef\u30f3\u6226\u7565\u306e\u6587\u8108\u3067\u3082\u3001\u88fd\u9020\u696d\u30fbIT\u30fb\u30a4\u30f3\u30d5\u30e9\u5206\u91ce\u3078\u306e\u65e5\u7cfb\u4f01\u696d\u306e\u9032\u51fa\u304c\u6025\u5897\u3057\u3066\u304a\u308a\u3001\u30a4\u30f3\u30c9\u6cd5\u52d9\u5bfe\u5fdc\u306f\u3082\u306f\u3084\u5927\u4f01\u696d\u3060\u3051\u306e\u554f\u984c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u30a4\u30f3\u30c9\u306e\u30d3\u30b8\u30cd\u30b9\u6cd5\u52d9\u306f\u8907\u96d1\u3067\u3059\u30022013\u5e74\u4f1a\u793e\u6cd5\uff08Companies Act, 2013\uff09\u3092\u306f\u3058\u3081\u3001\u5916\u56fd\u70ba\u66ff\u7ba1\u7406\u6cd5\uff08FEMA\uff09\u3001\u52b4\u50cd\u6cd5\u3001\u7a0e\u6cd5\u3001CSR\u7fa9\u52d9\u306a\u3069\u3001\u65e5\u672c\u3068\u306f\u6839\u672c\u7684\u306b\u7570\u306a\u308b\u30eb\u30fc\u30eb\u304c\u91cd\u5c64\u7684\u306b\u5b58\u5728\u3057\u307e\u3059\u3002\u6cd5\u52d9\u5bfe\u5fdc\u3092\u8aa4\u308c\u3070\u3001\u6570\u5343\u4e07\u30eb\u30d4\u30fc\u306e\u7f70\u91d1\u30fb\u4e8b\u696d\u505c\u6b62\u30fb\u682a\u4e3b\u7d1b\u4e89\u306b\u767a\u5c55\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u672c\u7a3f\u3067\u306f\u3001\u30a4\u30f3\u30c9\u306b\u9032\u51fa\u3059\u308b\u30fb\u3059\u3067\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u30fb\u6cd5\u52d9\u62c5\u5f53\u8005\u306b\u5411\u3051\u3066\u3001\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u6838\u5fc3\u3092\u5b9f\u52d9\u8996\u70b9\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002\u682a\u5f0f\u5236\u5ea6\u304b\u3089\u53d6\u7de0\u5f79\u4f1a\u904b\u55b6\u3001CSR\u59d4\u54e1\u4f1a\u3001\u682a\u5f0f\u96fb\u5b50\u5316\u7fa9\u52d9\u307e\u3067\u30012026\u5e74\u6642\u70b9\u306e\u6700\u65b0\u60c5\u5831\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>2013\u5e74\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\uff08Companies Act, 2013\uff09\u306e\u57fa\u790e\u77e5\u8b58<\/h1>\n<h2>\u65b0\u4f1a\u793e\u6cd5\u5236\u5b9a\u306e\u80cc\u666f\u3068\u7279\u5fb4<\/h2>\n<p><span style=\"font-size: 12pt;\">2014\u5e744\u6708\u306b\u65bd\u884c\u3055\u308c\u305f2013\u5e74\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\uff08The Companies Act, 2013\uff09\u306f\u30011956\u5e74\u6cd5\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3059\u3002\u65e7\u6cd5\u306f57\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6539\u6b63\u304c\u7a4d\u307f\u91cd\u306d\u3089\u308c\u305f\u7d50\u679c\u3001\u91cd\u8907\u898f\u5b9a\u3084\u89e3\u91c8\u306e\u66d6\u6627\u3055\u304c\u751f\u3058\u3001\u6025\u901f\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3059\u308b\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u5bfe\u5fdc\u3057\u304d\u308c\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u65b0\u4f1a\u793e\u6cd5\u306e\u4e3b\u8981\u306a\u9769\u65b0\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002\u4e00\u4eba\u4f1a\u793e\uff08One Person Company\uff09\u306e\u5275\u8a2d\u306b\u3088\u308a\u3001\u500b\u4eba\u3067\u3082\u4f1a\u793e\u5f62\u614b\u306b\u3088\u308b\u4e8b\u696d\u904b\u55b6\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u72ec\u7acb\u53d6\u7de0\u5f79\uff08Independent Director\uff09\u5236\u5ea6\u306e\u660e\u6587\u5316\u306b\u3088\u308a\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u5f37\u5316\u3055\u308c\u307e\u3057\u305f\u3002CSR\uff08Corporate Social Responsibility\uff09\u306e\u7fa9\u52d9\u5316\u306b\u3088\u308a\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4f01\u696d\u306f\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u3078\u306e\u652f\u51fa\u304c\u6cd5\u7684\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u4f11\u7720\u4f1a\u793e\uff08Dormant Company\uff09\u3068\u8d64\u5b57\u4f1a\u793e\uff08Sick Company\uff09\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\u304c\u660e\u78ba\u5316\u3055\u308c\u3001\u5b9f\u52d9\u5bfe\u5fdc\u304c\u5bb9\u6613\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u91cd\u8981\u306a\u306e\u306f\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u7701\uff08Ministry of Corporate Affairs\uff1aMCA\uff09\u304c\u6bce\u5e74\u901a\u9054\u3092\u767a\u51fa\u3057\u6cd5\u6539\u6b63\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002\u5b9f\u52d9\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u306f\u3001MCA\u516c\u5f0f\u30b5\u30a4\u30c8\u306e\u6700\u65b0\u60c5\u5831\u3092\u5e38\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u4f53\u5236\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306e\u4f1a\u793e\u5f62\u614b\u3068\u65e5\u672c\u3068\u306e\u6bd4\u8f03<\/span><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u9805\u76ee<\/b><\/td>\n<td><b>\u30a4\u30f3\u30c9\uff08\u975e\u516c\u958b\u4f1a\u793e\uff09<\/b><\/td>\n<td><b>\u30a4\u30f3\u30c9\uff08\u516c\u958b\u4f1a\u793e\uff09<\/b><\/td>\n<td><b>\u65e5\u672c\uff08\u682a\u5f0f\u4f1a\u793e\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8a2d\u7acb\u6700\u4f4e\u8cc7\u672c\u91d1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u898f\u5b9a\u306a\u3057\uff08\u5b9f\u52d9\u4e0a1\u30eb\u30d4\u30fc\u304b\u3089\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u898f\u5b9a\u306a\u3057<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1\u5186\u4ee5\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u6700\u4f4e\u4eba\u6570<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2\u540d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3\u540d\uff08\u3046\u3061\u72ec\u7acb\u53d6\u7de0\u5f79\u5fc5\u9808\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1\u540d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5c45\u4f4f\u53d6\u7de0\u5f79\u7fa9\u52d9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3042\u308a\uff081\u540d\u4ee5\u4e0a\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3042\u308a\uff081\u540d\u4ee5\u4e0a\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u306a\u3057<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u682a\u5f0f\u8b72\u6e21\u5236\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u9808\uff08\u5b9a\u6b3e\u3067\u8a2d\u5b9a\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u306a\u3057<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4efb\u610f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u793e\u79d8\u66f8\u5f79<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8cc7\u672c\u91d11\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u3067\u5fc5\u9808<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5fc5\u9808<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">CSR\u7fa9\u52d9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u3067\u9069\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u3067\u9069\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4efb\u610f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\u958b\u50ac<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e744\u56de\u4ee5\u4e0a\uff083\u304b\u6708\u306b1\u56de\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e744\u56de\u4ee5\u4e0a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u4e0a\u306e\u898f\u5b9a\u306a\u3057<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1><\/h1>\n<p>&nbsp;<\/p>\n<h1>\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u682a\u5f0f\u5236\u5ea6\u306e\u5b9f\u52d9<\/h1>\n<h2>\u682a\u5f0f\u306e\u7a2e\u985e\u3068\u6982\u8981<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u682a\u5f0f\u306f\u3001\u8cc7\u672c\u682a\u5f0f\uff08Equity Share Capital\uff09\u3068\u512a\u5148\u682a\u5f0f\uff08Preference Share Capital\uff09\u306b\u5927\u5225\u3055\u308c\u307e\u3059\u3002\u8cc7\u672c\u682a\u5f0f\u306f\u3055\u3089\u306b\u3001\u8b70\u6c7a\u6a29\u4ed8\u666e\u901a\u682a\u5f0f\uff08With Voting Rights\uff09\u3068\u3001\u914d\u5f53\u30fb\u8b70\u6c7a\u6a29\u7b49\u306b\u3064\u3044\u3066\u7570\u306a\u308b\u6a29\u5229\u3092\u5b9a\u3081\u305f\u666e\u901a\u682a\u5f0f\uff08With Differential Rights\uff09\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u65e5\u7cfb\u4f01\u696d\u306e\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u8b70\u6c7a\u6a29\u4ed8\u666e\u901a\u682a\u5f0f\uff08Equity Shares with Voting Rights\uff09\u3092\u767a\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u682a\u5f0f\u306f\u65e5\u672c\u306e\u5236\u7d04\u306e\u306a\u3044\u666e\u901a\u682a\u5f0f\u3068\u307b\u307c\u540c\u69d8\u306e\u6027\u683c\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u5b9f\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3082\u6a19\u6e96\u7684\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u512a\u5148\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u767a\u884c\u304b\u308920\u5e74\u4ee5\u5185\u306b\u5fc5\u305a\u511f\u9084\u3059\u308b\u304b\u3001\u307e\u305f\u306f\u666e\u901a\u682a\u5f0f\u306b\u8ee2\u63db\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u5927\u304d\u306a\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u3067\u3001\u512a\u5148\u682a\u5f0f\u306f\u793e\u50b5\u306b\u8fd1\u3044\u6027\u683c\u3092\u6301\u3061\u3001\u65e5\u672c\u3067\u3044\u3046\u682a\u5f0f\u306e\u793e\u50b5\u5316\uff08\u50b5\u6a29\u5316\uff09\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002\u5408\u5f01\u5951\u7d04\u3084\u6295\u8cc7\u30b9\u30ad\u30fc\u30e0\u306e\u8a2d\u8a08\u6642\u306b\u306f\u3001\u3053\u306e\u300c20\u5e74\u30eb\u30fc\u30eb\u300d\u3092\u5fc5\u305a\u5ff5\u982d\u306b\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u682a\u5f0f\u306e\u96fb\u5b50\u5316\uff08Dematerialization\uff09\u7fa9\u52d9\uff5c2025\u5e746\u670830\u65e5\u671f\u9650<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u682a\u5f0f\u306e\u96fb\u5b50\u5316\u304c\u6bb5\u968e\u7684\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u30022023\u5e7410\u670827\u65e5\u306bRule 9B\u304c\u5c0e\u5165\u3055\u308c\u3001Small Company\uff08\u5c0f\u898f\u6a21\u4f1a\u793e\uff09\u3092\u9664\u304f\u5168\u975e\u516c\u958b\u4f1a\u793e\u306f\u30012025\u5e746\u670830\u65e5\u307e\u3067\u306b\u682a\u5f0f\u306e\u96fb\u5b50\u5316\uff08Dematerialization\uff09\u3092\u5b8c\u4e86\u3059\u308b\u3053\u3068\u304c\u6cd5\u7684\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u682a\u5f0f\u306e\u96fb\u5b50\u5316\u3068\u306f\u3001\u7269\u7406\u7684\u306a\u682a\u5238\uff08Share Certificate\uff09\u306b\u4ee3\u3048\u3066\u3001NSDL\uff08National Securities Depository Limited\uff09\u307e\u305f\u306fCDSL\uff08Central Depository Services Limited\uff09\u3068\u3044\u3046\u9810\u8a17\u6a5f\u95a2\u306b\u682a\u5f0f\u3092\u9810\u8a17\u3057\u3001\u30c7\u30dd\u30b8\u30c8\u30ea\u53c2\u52a0\u8005\uff08Depository Participant\uff1aDP\uff09\u3092\u901a\u3058\u3066\u96fb\u5b50\u7684\u306b\u682a\u5f0f\u306e\u4fdd\u6709\u30fb\u79fb\u8ee2\u3092\u7ba1\u7406\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u306a\u70b9\u306f\u3001\u65e5\u672c\u6cd5\u4eba\u304c\u89aa\u4f1a\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u305f\u3068\u3048\u8ca1\u52d9\u898f\u6a21\u304c\u5c0f\u3055\u304f\u3066\u3082\u300c\u5916\u56fd\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\uff08Subsidiary Company\uff09\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001Small Company\u306e\u514d\u9664\u5bfe\u8c61\u3068\u306f\u306a\u3089\u305a\u3001\u96fb\u5b50\u5316\u7fa9\u52d9\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u898f\u6a21\u306e\u5927\u5c0f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u65e5\u7cfb\u4f01\u696d\u306e\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306e\u5927\u534a\u304c\u96fb\u5b50\u5316\u5bfe\u5fdc\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u96fb\u5b50\u5316\u624b\u7d9a\u306e\u6d41\u308c<\/h2>\n<p><span style=\"font-size: 12pt;\">\u96fb\u5b50\u5316\u306e\u624b\u7d9a\u306f\u5927\u304d\u304f\u4ee5\u4e0b\u306e3\u6bb5\u968e\u3067\u9032\u307f\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">1. \u4f1a\u793e\u304cNSDL\u307e\u305f\u306fCDSL\u3068\u9810\u8a17\u5951\u7d04\uff08Depository Agreement\uff09\u3092\u7de0\u7d50\u3059\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">2. \u682a\u4e3b\uff08\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3092\u542b\u3080\u5168\u682a\u4e3b\uff09\u304cDP\u306bDemat\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">3. \u4f1a\u793e\u304c\u7269\u7406\u7684\u306a\u682a\u5238\u3092\u56de\u53ce\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u682a\u5f0f\u3092Demat\u53e3\u5ea7\u306b\u8a18\u9332\u3057\u3066\u96fb\u5b50\u5316\u3092\u5b8c\u4e86\u3055\u305b\u308b<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304cDemat\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u969b\u306f\u3001PAN\uff08Permanent Account Number\uff09\u306e\u53d6\u5f97\u3001KYC\uff08Know Your Customer\uff09\u8981\u4ef6\u306e\u5145\u8db3\u3001\u5b9a\u6b3e\u30fb\u8a2d\u7acb\u8a3c\u660e\u66f8\u7b49\u306e\u30a2\u30dd\u30b9\u30c6\u30a3\u30fc\u30e6\u8a8d\u8a3c\u3001\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u306e\u4ee3\u7406\u4eba\u9078\u4efb\u306a\u3069\u3001\u8ffd\u52a0\u7684\u306a\u624b\u7d9a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u96fb\u5b50\u5316\u7fa9\u52d9\u9055\u53cd\u306e\u30ea\u30b9\u30af<\/span><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u9055\u53cd\u5185\u5bb9<\/b><\/td>\n<td><b>\u5236\u88c1\u30fb\u5f71\u97ff<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u96fb\u5b50\u5316\u672a\u5b8c\u4e86\u306e\u307e\u307e\u653e\u7f6e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u793e\u6cd5Section 450\u306b\u57fa\u3065\u304d\u3001\u4f1a\u793e\u30fb\u9055\u53cd\u8cac\u4efb\u8005\u306b1\u4e07\u30eb\u30d4\u30fc\u306e\u7f70\u91d1\u3002\u7d99\u7d9a\u9055\u53cd\u306f1\u65e51,000\u30eb\u30d4\u30fc\uff08\u4e0a\u965020\u4e07\u30eb\u30d4\u30fc\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u96fb\u5b50\u5316\u672a\u5b8c\u4e86\u4f1a\u793e\u304c\u65b0\u682a\u767a\u884c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65b0\u682a\u767a\u884c\u3001\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u3001\u30dc\u30fc\u30ca\u30b9\u682a\u5f0f\u306e\u767a\u884c\u304c\u4e0d\u53ef<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u682a\u4e3b\u306e\u7269\u7406\u7684\u682a\u5238\u306e\u8b72\u6e21<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u96fb\u5b50\u5316\u672a\u5b8c\u4e86\u306e\u5834\u5408\u3001\u7269\u7406\u7684\u682a\u5238\u306e\u8b72\u6e21\u30fb\u65b0\u682a\u5f15\u53d7\u304c\u4e0d\u53ef<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1>\u5897\u8cc7\u30fb\u682a\u5f0f\u8b72\u6e21\u30fb\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306e\u5b9f\u52d9<\/h1>\n<h2>\u6388\u6a29\u8cc7\u672c\u91d1\u984d\u306e\u5897\u984d<\/h2>\n<p><span style=\"font-size: 12pt;\">\u6388\u6a29\u8cc7\u672c\u91d1\u984d\uff08Authorized Capital\uff09\u306f\u3001\u4f1a\u793e\u304c\u682a\u5f0f\u767a\u884c\u306b\u3088\u308a\u8abf\u9054\u3067\u304d\u308b\u8cc7\u672c\u306e\u4e0a\u9650\u984d\u3067\u3042\u308a\u3001\u57fa\u672c\u5b9a\u6b3e\uff08Memorandum of Association\uff1aMOA\uff09\u306b\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002\u65e5\u672c\u306e\u516c\u958b\u4f1a\u793e\u306e\u3088\u3046\u306a\u300c1\/4\u898f\u5236\u300d\u306f\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u6388\u6a29\u8cc7\u672c\u91d1\u984d\u306f\u3044\u304f\u3089\u3067\u3082\u5897\u984d\u3067\u304d\u307e\u3059\u304c\u3001\u5897\u984d\u3059\u308b\u3068\u5b9a\u6b3e\u767b\u9332\u6599\u304c\u9ad8\u984d\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u6388\u6a29\u8cc7\u672c\u91d1\u984d\u3092\u5897\u984d\u3059\u308b\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u682a\u4e3b\u5272\u5f53\u5897\u8cc7\uff08Rights Issue\uff09<\/h2>\n<p><span style=\"font-size: 12pt;\">\u682a\u4e3b\u5272\u5f53\u5897\u8cc7\u306f\u3001\u65e2\u5b58\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u305d\u306e\u6301\u682a\u6bd4\u7387\u306b\u5fdc\u3058\u305f\u65b0\u682a\u5f15\u53d7\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u5897\u8cc7\u624b\u6cd5\u3067\u3001\u30a4\u30f3\u30c9\u3067\u3082\u6700\u3082\u4e00\u822c\u7684\u306a\u5897\u8cc7\u5f62\u614b\u306e\u4e00\u3064\u3067\u3059\u3002\u682a\u4e3b\u3078\u306e\u7533\u8fbc\u671f\u9593\u3068\u3057\u3066\u6700\u4f4e15\u65e5\u3001\u6700\u957730\u65e5\u3092\u8a2d\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u624b\u7d9a\u306f\u3001\u2460\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u2192\u2461\u682a\u4e3b\u3078\u306e\u6a29\u5229\u901a\u77e5\u2192\u2462\u6255\u8fbc\u53d7\u4ed8\u2192\u2463ROC\u3078\u306e30\u65e5\u4ee5\u5185\u306e\u5c4a\u51fa\u3001\u3068\u3044\u3046\u6d41\u308c\u3067\u9032\u307f\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u53c2\u52a0\u3059\u308b\u5834\u5408\u3001\u6255\u8fbc\u306f\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u5efa\u3066\u3068\u306a\u308a\u3001\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\uff08FDI\uff09\u898f\u5236\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u696d\u7a2e\u5225\u898f\u5236\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u6301\u5206\u6bd4\u7387\u5897\u52a0\u3067\u3042\u3063\u3066\u3082\u539f\u5247\u3068\u3057\u3066\u65b0\u305f\u306a\u653f\u5e9c\u627f\u8a8d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\uff08Preferential Allotment\uff09<\/h2>\n<p><span style=\"font-size: 12pt;\">\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u306f\u3001\u65e2\u5b58\u682a\u4e3b\u4ee5\u5916\u306e\u7279\u5b9a\u306e\u7b2c\u4e09\u8005\u306b\u65b0\u682a\u3092\u5272\u308a\u5f53\u3066\u308b\u624b\u6cd5\u3067\u3001\u65b0\u898f\u6295\u8cc7\u5bb6\u306e\u53c2\u52a0\u3084\u5408\u5f01\u6301\u682a\u6bd4\u7387\u306e\u5909\u66f4\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u65e2\u5b58\u682a\u4e3b\u306e\u6301\u682a\u6bd4\u7387\u304c\u5e0c\u8584\u5316\u3059\u308b\u305f\u3081\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\uff08\u51fa\u5e2d\u8b70\u6c7a\u6a29\u306e4\u5206\u306e3\u4ee5\u4e0a\u306e\u8cdb\u6210\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u6c7a\u8b70\u306b\u306f\u5272\u5f53\u5148\u306e\u540d\u79f0\u30fb\u5272\u5f53\u682a\u5f0f\u6570\u30fb\u767a\u884c\u4fa1\u683c\u30fb\u6255\u8fbc\u671f\u9650\u306e\u660e\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\uff08Buy-back\uff09<\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u30a4\u30f3\u30c9\u3067\u306f\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u3092\u30d0\u30a4\u30fb\u30d0\u30c3\u30af\uff08Buy-back\uff09\u3068\u547c\u3073\u3001\u53b3\u683c\u306a\u8ca1\u6e90\u898f\u5236\u3068\u624b\u7d9a\u8981\u4ef6\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u539f\u8cc7\u306f\u2460\u914d\u5f53\u53ef\u80fd\u5229\u76ca\uff08Free Reserves\uff09\u2461\u682a\u5f0f\u6255\u8fbc\u5270\u4f59\u91d1\uff08Securities Premium Account\uff09\u2462\u65b0\u682a\u767a\u884c\u6255\u8fbc\u91d1\uff08\u305f\u3060\u3057\u540c\u7a2e\u682a\u5f0f\u306e\u76f8\u4e92\u53d6\u5f97\u306f\u7981\u6b62\uff09\u306e3\u7a2e\u985e\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><b>\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306e\u4e3b\u306a\u8981\u4ef6<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u8981\u4ef6\u9805\u76ee<\/b><\/td>\n<td><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u5f97\u7dcf\u984d\u306e\u4e0a\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6255\u8fbc\u8cc7\u672c\u91d1\u3068\u914d\u5f53\u53ef\u80fd\u5229\u76ca\u306e\u5408\u8a08\u306e25%\u4ee5\u4e0b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u666e\u901a\u682a\u5f0f\u306e\u4e0a\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6255\u8fbc\u6e08\u666e\u901a\u682a\u5f0f\u306e25%\u4ee5\u4e0b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8ca0\u50b5\u8cc7\u672c\u6bd4\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d6\u5f97\u5b8c\u4e86\u5f8c\u3001\u8ca0\u50b5\/\uff08\u6255\u8fbc\u8cc7\u672c\u91d1\uff0b\u914d\u5f53\u53ef\u80fd\u5229\u76ca\uff09\u304c2:1\u4ee5\u4e0b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5bfe\u8c61\u682a\u5f0f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5168\u984d\u6255\u8fbc\u6e08\u682a\u5f0f\u306e\u307f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u904e\u53bb3\u5e74\u9593\u306e\u6761\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9810\u8a17\u91d1\u30fb\u5229\u606f\u30fb\u793e\u50b5\u306e\u511f\u9084\u7b49\u306e\u50b5\u52d9\u4e0d\u5c65\u884c\u304c\u306a\u3044\u3053\u3068<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1>\u30a4\u30f3\u30c9\u306e\u53d6\u7de0\u5f79\u5236\u5ea6\u3068\u53d6\u7de0\u5f79\u4f1a\u904b\u55b6<\/h1>\n<h2>\u53d6\u7de0\u5f79\u306e\u7a2e\u985e<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306f\u3001\u901a\u5e38\u306e\u53d6\u7de0\u5f79\uff08Director\uff09\u306e\u307b\u304b\u3001\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\uff08Managing Director\uff09\u3001\u5e38\u52e4\u53d6\u7de0\u5f79\uff08Whole-time Director\uff09\u3001\u305d\u3057\u3066\u53d6\u7de0\u5f79\u4ee5\u5916\u306e\u5f79\u8077\u3068\u3057\u3066\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff08Manager\uff09\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u304b\u3089\u5305\u62ec\u7684\u306a\u6388\u6a29\u3092\u53d7\u3051\u3001\u5bfe\u5185\u30fb\u5bfe\u5916\u4e21\u9762\u3067\u4f1a\u793e\u4ee3\u8868\u6a29\u3068\u696d\u52d9\u57f7\u884c\u6a29\u3092\u6301\u3064\u70b9\u3067\u3001\u65e5\u672c\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002\u516c\u958b\u4f1a\u793e\u306b\u304a\u3051\u308b\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u306e\u4efb\u671f\u306f1\u56de\u306b\u3064\u304d5\u5e74\u304c\u4e0a\u9650\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5c45\u4f4f\u53d6\u7de0\u5f79\uff08Resident Director\uff09\u7fa9\u52d9<\/h2>\n<p><span style=\"font-size: 12pt;\">2013\u5e74\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5Section 149(3)\u306b\u3088\u308a\u3001\u516c\u958b\u30fb\u975e\u516c\u958b\u3092\u554f\u308f\u305a\u5168\u3066\u306e\u4f1a\u793e\u306f\u3001\u53d6\u7de0\u5f79\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30821\u540d\u3092\u3001\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\uff084\u67081\u65e5\u301c3\u670831\u65e5\uff09\u306b\u304a\u3044\u3066\u5408\u8a08182\u65e5\u4ee5\u4e0a\u30a4\u30f3\u30c9\u56fd\u5185\u306b\u6ede\u5728\u3057\u305f\u8005\u304b\u3089\u9078\u4efb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u65e5\u7cfb\u4f01\u696d\u306e\u5b9f\u52d9\u3067\u306f\u3001\u2460\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u3092\u5c45\u4f4f\u53d6\u7de0\u5f79\u3068\u3057\u3066\u9078\u4efb\u3059\u308b\u2461\u30a4\u30f3\u30c9\u4eba\u5f93\u696d\u54e1\u30fb\u7d4c\u55b6\u9663\u3092\u53d6\u7de0\u5f79\u306b\u9078\u4efb\u3059\u308b\u2462\u5408\u5f01\u30d1\u30fc\u30c8\u30ca\u30fc\u5074\u304b\u3089\u9078\u4efb\u3059\u308b\u2463\u4fe1\u983c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u3092Nominee Director\u3068\u3057\u3066\u9078\u4efb\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u5bfe\u5fdc\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002Nominee Director\u306b\u306f\u4f1a\u793e\u6cd5\u4e0a\u306e\u8cac\u4efb\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306e\u9078\u5b9a\u306f\u614e\u91cd\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5973\u6027\u53d6\u7de0\u5f79\uff08Woman Director\uff09\u7fa9\u52d9<\/h2>\n<p><span style=\"font-size: 12pt;\">\u4e0a\u5834\u4f1a\u793e\u3001\u304a\u3088\u3073\u6255\u8fbc\u8cc7\u672c10\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u307e\u305f\u306f\u58f2\u4e0a\u9ad830\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u516c\u958b\u4f1a\u793e\u306f\u3001\u5c11\u306a\u304f\u3068\u30821\u540d\u306e\u5973\u6027\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u3044\u3066\u3082\u3001\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u304c\u516c\u958b\u4f1a\u793e\u5f62\u614b\u3067\u3042\u308c\u3070\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u53d6\u7de0\u5f79\u4f1a\u306e\u958b\u50ac\u30eb\u30fc\u30eb<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u4e0a\u3001\u5168\u3066\u306e\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u306f\u5e744\u56de\u4ee5\u4e0a\uff08\u6982\u306d3\u304b\u6708\u306b1\u56de\uff09\u958b\u50ac\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5404\u53d6\u7de0\u5f79\u4f1a\u306e\u9593\u9694\u306f120\u65e5\u4ee5\u5185\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53d6\u7de0\u5f79\u4f1a\u306f\u4f1a\u793e\u6240\u5728\u5730\u4ee5\u5916\u3067\u3082\u958b\u50ac\u3067\u304d\u3001\u30d3\u30c7\u30aa\u4f1a\u8b70\u7b49\u306e\u96fb\u5b50\u7684\u65b9\u6cd5\u306b\u3088\u308b\u53c2\u52a0\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d6\u7de0\u5f79\u306f1\u5e74\u306b1\u56de\u4ee5\u4e0a\u306f\u76f4\u63a5\uff08\u73fe\u5730\u3067\uff09\u53d6\u7de0\u5f79\u4f1a\u306b\u51fa\u5e2d\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u53d6\u7de0\u5f79\u306e\u6b20\u5e2d\u3068\u8cc7\u683c\u55aa\u5931\u30ea\u30b9\u30af<\/h2>\n<p><span style=\"font-size: 12pt;\">\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u306a\u3057\u306b\u4e00\u5b9a\u56de\u6570\u4ee5\u4e0a\u306e\u53d6\u7de0\u5f79\u4f1a\u3092\u6b20\u5e2d\u3059\u308b\u3068\u3001\u53d6\u7de0\u5f79\u306e\u8cc7\u683c\u55aa\u5931\u4e8b\u7531\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u65e5\u672c\u3088\u308a\u53b3\u3057\u3044\u898f\u5236\u3067\u3059\u3002\u65e5\u5370\u5408\u5f01\u306e\u5834\u5408\u3001\u65e5\u672c\u5074\u304c\u9078\u4efb\u3057\u305f\u53d6\u7de0\u5f79\u304c\u7121\u65ad\u6b20\u5e2d\u3059\u308b\u3068\u3001\u30a4\u30f3\u30c9\u5074\u304b\u3089\u53d6\u7de0\u5f79\u306e\u5730\u4f4d\u3092\u6392\u9664\u3055\u308c\u308b\u53e3\u5b9f\u3092\u4e0e\u3048\u304b\u306d\u307e\u305b\u3093\u3002\u53d6\u7de0\u5f79\u4f1a\u958b\u50ac\u5730\u306e\u5dde\u30923\u304b\u6708\u4ee5\u4e0a\u96e2\u308c\u308b\u5834\u5408\u306f\u3001\u4ee3\u66ff\u53d6\u7de0\u5f79\uff08Alternate Director\uff09\u306e\u4e8b\u524d\u9078\u4efb\u307e\u305f\u306f\u6b20\u5e2d\u627f\u8a8d\u66f8\u9762\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>\u4e3b\u8981\u7d4c\u55b6\u8cac\u4efb\u8005\uff08KMP\uff09\u3068\u4f1a\u793e\u79d8\u66f8\u5f79\uff08Company Secretary\uff09<\/h1>\n<h2>KMP\uff08Key Management Person\uff09\u5236\u5ea6<\/h2>\n<p><span style=\"font-size: 12pt;\">2013\u5e74\u4f1a\u793e\u6cd5\u304b\u3089\u65b0\u8a2d\u3055\u308c\u305f\u4e3b\u8981\u7d4c\u55b6\u8cac\u4efb\u8005\uff08KMP\uff09\u5236\u5ea6\u3067\u306f\u3001CEO\u30fb\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u30fb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3001CFO\uff08Chief Financial Officer\uff09\u3001\u4f1a\u793e\u79d8\u66f8\u5f79\uff08Company Secretary\uff09\u304cKMP\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u4e0a\u5834\u4f1a\u793e\u304a\u3088\u3073\u8cc7\u672c\u91d11\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u516c\u958b\u4f1a\u793e\u306f\u3001\u5e38\u52e4\u306eKMP\u3092\u53d6\u7de0\u5f79\u4f1a\u3067\u9078\u4efb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002KMP\u306f\u53d6\u7de0\u5f79\u3068\u540c\u69d8\u306b\u4f1a\u793e\u6cd5\u4e0a\u306e\u8cac\u4efb\u30fb\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u4f1a\u793e\u79d8\u66f8\u5f79\uff08Company Secretary\uff09\u306e\u8a2d\u7f6e\u7fa9\u52d9<\/h2>\n<p><span style=\"font-size: 12pt;\">\u6255\u8fbc\u8cc7\u672c\u91d1\u984d\u304c10\u30af\u30ed\u30fc\u30ec\u30eb\u30d4\u30fc\uff081\u5104\u30eb\u30d4\u30fc\uff09\u4ee5\u4e0a\u306e\u4f1a\u793e\u306f\u3001\u516c\u958b\u30fb\u975e\u516c\u958b\u3092\u554f\u308f\u305a\u5e38\u52e4\u306e\u4f1a\u793e\u79d8\u66f8\u5f79\u3092\u8a2d\u7f6e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u30021\u5104\u30eb\u30d4\u30fc\u672a\u6e80\u306e\u4f1a\u793e\u306f\u5e38\u52e4\u8a2d\u7f6e\u7fa9\u52d9\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u5916\u90e8\u306e\u4f1a\u793e\u79d8\u66f8\u5f79\u304b\u3089\u6cd5\u4ee4\u9075\u5b88\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u3001\u4f1a\u793e\u767b\u8a18\u5c40\uff08ROC\uff09\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u4f1a\u793e\u79d8\u66f8\u5f79\u306f\u5f01\u8b77\u58eb\u30fb\u52c5\u8a31\u4f1a\u8a08\u58eb\u3068\u4e26\u3076\u516c\u7684\u8cc7\u683c\u3067\u3042\u308a\u3001\u30a4\u30f3\u30c9\u3067\u306e\u5408\u683c\u7387\u306f2\u301c3%\u7a0b\u5ea6\u3068\u96e3\u6613\u5ea6\u304c\u975e\u5e38\u306b\u9ad8\u3044\u5c02\u9580\u8cc7\u683c\u3067\u3059\u3002\u512a\u79c0\u306a\u4f1a\u793e\u79d8\u66f8\u5f79\u306e\u78ba\u4fdd\u304c\u56f0\u96e3\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u8a2d\u7acb\u6e96\u5099\u6bb5\u968e\u304b\u3089\u65e9\u671f\u306b\u5019\u88dc\u8005\u3092\u63a2\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>\u76e3\u67fb\u5f79\u30fb\u76e3\u67fb\u59d4\u54e1\u4f1a\u30fb\u6307\u540d\u5831\u916c\u59d4\u54e1\u4f1a<\/h1>\n<h2>\u30a4\u30f3\u30c9\u306e\u76e3\u67fb\u5f79\uff08Auditor\uff09\u306e\u5f79\u5272<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306e\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u76e3\u67fb\u5f79\uff08Auditor\uff09\u306f\u3001\u4e3b\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u4f1a\u8a08\u76e3\u67fb\u3092\u884c\u3044\u307e\u3059\u3002\u65e5\u672c\u306e\u76e3\u67fb\u5f79\uff08\u696d\u52d9\u76e3\u67fb\u6a29\u30fb\u4f1a\u8a08\u76e3\u67fb\u6a29\u306e\u4e21\u65b9\u3092\u6301\u3064\uff09\u3068\u306f\u7570\u306a\u308a\u3001\u696d\u52d9\u76e3\u67fb\u6a29\u306f\u53d6\u7de0\u5f79\u3067\u69cb\u6210\u3055\u308c\u308b\u76e3\u67fb\u59d4\u54e1\u4f1a\uff08Audit Committee\uff09\u304c\u62c5\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30a4\u30f3\u30c9\u306e\u76e3\u67fb\u5f79\u306f\u65e5\u672c\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u76f8\u5f53\u3059\u308b\u6a5f\u95a2\u3068\u7406\u89e3\u3059\u308b\u306e\u304c\u9069\u5207\u3067\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u76e3\u67fb\u306e\u7a2e\u985e<\/span><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u76e3\u67fb\u306e\u7a2e\u985e<\/b><\/td>\n<td><b>\u5bfe\u8c61<\/b><\/td>\n<td><b>\u6982\u8981<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u5b9a\u76e3\u67fb\uff08Statutory Audit\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5168\u4f1a\u793e\u306b\u9069\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3002\u65e5\u672c\u306e\u4f1a\u8a08\u76e3\u67fb\u306b\u76f8\u5f53<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\uff08Tax Audit\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u524d\u5e74\u5ea6\u58f2\u4e0a1,000\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u5185\u56fd\u6cd5\u4eba<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u76e3\u67fb\u3002\u6cd5\u5b9a\u76e3\u67fb\u3068\u540c\u4e00\u76e3\u67fb\u4eba\u304c\u517c\u4efb\u53ef<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5185\u90e8\u76e3\u67fb\uff08Internal Audit\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0a\u5834\u4f1a\u793e\u30fb\u4e00\u5b9a\u898f\u6a21\u306e\u516c\u958b\u4f1a\u793e\u30fb\u975e\u516c\u958b\u4f1a\u793e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7d4c\u55b6\u30ea\u30b9\u30af\u30fb\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u5f37\u5316\u3092\u76ee\u7684\u3068\u3057\u305f\u52c5\u8a31\u4f1a\u8a08\u58eb\u306b\u3088\u308b\u76e3\u67fb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u539f\u4fa1\u76e3\u67fb\uff08Cost Audit\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2d\u592e\u653f\u5e9c\u304c\u6307\u5b9a\u3059\u308b\u88fd\u9020\u30fb\u52a0\u5de5\u696d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u539f\u4fa1\u4f1a\u8a08\u58eb\uff08Cost Accountant\uff09\u306b\u3088\u308b\u76e3\u67fb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2>\u76e3\u67fb\u5f79\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u306e\u5b9f\u52d9<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u3067\u306f\u76e3\u67fb\u5f79\u306e\u300c\u518d\u4efb\u304c\u539f\u5247\u300d\u3067\u3042\u308a\u3001\u4efb\u671f\u4e2d\u306e\u89e3\u4efb\u306b\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u666e\u901a\u6c7a\u8b70\u306b\u52a0\u3048\u3066\u30a4\u30f3\u30c9\u653f\u5e9c\u306e\u4e8b\u524d\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u65e5\u672c\u306e\u3088\u3046\u306b\u53d6\u7de0\u5f79\u4f1a\u306e\u610f\u5411\u3067\u81ea\u7531\u306b\u89e3\u4efb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u6bb5\u968e\u304b\u3089\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u5f79\u5019\u88dc\uff08\u4f1a\u8a08\u4e8b\u52d9\u6240\uff09\u3092\u9078\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u904b\u55b6\u306e\u305f\u3081\u306b\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u76e3\u67fb\u59d4\u54e1\u4f1a\u30fb\u6307\u540d\u5831\u916c\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u7fa9\u52d9<\/h2>\n<p><span style=\"font-size: 12pt;\">\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u516c\u958b\u4f1a\u793e\u306f\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u304a\u3088\u3073\u6307\u540d\u5831\u916c\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8cc7\u672c\u91d1\u304c1\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u58f2\u4e0a\u9ad8\u304c10\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u8ca0\u50b5\u7dcf\u984d\u304c5\u5104\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3059\u3002\u59d4\u54e1\u4f1a\u306f3\u540d\u4ee5\u4e0a\u306e\u53d6\u7de0\u5f79\u3067\u69cb\u6210\u3055\u308c\u3001\u3046\u30613\u5206\u306e2\u4ee5\u4e0a\u306f\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u304a\u3088\u3073\u30db\u30fc\u30eb\u30bf\u30a4\u30e0\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u4ee5\u5916\u306e\u53d6\u7de0\u5f79\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>CSR\u7fa9\u52d9\u3068\u30a4\u30f3\u30c9\u793e\u4f1a\u3078\u306e\u8ca2\u732e<\/h1>\n<h2>CSR\u7fa9\u52d9\u306e\u9069\u7528\u57fa\u6e96<\/h2>\n<p><span style=\"font-size: 12pt;\">2013\u5e74\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f1a\u793e\uff08\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u3092\u554f\u308f\u306a\u3044\uff09\u306bCSR\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u7d14\u8cc7\u7523\u304c50\u5104\u30eb\u30d4\u30fc\uff08\u7d0475\u5104\u5186\uff09\u4ee5\u4e0a<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u58f2\u4e0a\u9ad8\u304c100\u5104\u30eb\u30d4\u30fc\uff08\u7d04150\u5104\u5186\uff09\u4ee5\u4e0a<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u7d14\u5229\u76ca\u304c5,000\u4e07\u30eb\u30d4\u30fc\uff08\u7d047,500\u4e07\u5186\uff09\u4ee5\u4e0a<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u76f4\u524d3\u4f1a\u8a08\u5e74\u5ea6\u306e\u5e73\u5747\u7d14\u5229\u76ca\u306e2%\u4ee5\u4e0a\u3092CSR\u6d3b\u52d5\u306b\u652f\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u300c2%\u30eb\u30fc\u30eb\u300d\u306f\u30a4\u30f3\u30c9\u72ec\u81ea\u306e\u5236\u5ea6\u3067\u3042\u308a\u3001\u65e5\u672c\u4f01\u696d\u306b\u306f\u99b4\u67d3\u307f\u306e\u306a\u3044\u6982\u5ff5\u3067\u3059\u304c\u3001\u30a4\u30f3\u30c9\u3067\u306f\u5f37\u5236\u898f\u5b9a\u3068\u3057\u3066\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>CSR\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3068\u5f79\u5272<\/h2>\n<p><span style=\"font-size: 12pt;\">CSR\u7fa9\u52d9\u304c\u9069\u7528\u3055\u308c\u308b\u4f1a\u793e\u306f\u30013\u540d\u4ee5\u4e0a\u306e\u53d6\u7de0\u5f79\u3067\u69cb\u6210\u3055\u308c\u308bCSR\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u59d4\u54e1\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30821\u540d\u306f\u72ec\u7acb\u53d6\u7de0\u5f79\uff08\u305f\u3060\u3057\u975e\u4e0a\u5834\u306e\u516c\u958b\u4f1a\u793e\u304a\u3088\u3073\u975e\u516c\u958b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u72ec\u7acb\u53d6\u7de0\u5f79\u4e0d\u8981\uff09\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002CSR\u59d4\u54e1\u4f1a\u306e\u4e3b\u306a\u5f79\u5272\u306f\u3001CSR\u57fa\u672c\u65b9\u91dd\u306e\u7b56\u5b9a\u30fb\u5b9f\u65bd\u72b6\u6cc1\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30fb\u53d6\u7de0\u5f79\u4f1a\u3078\u306e\u5831\u544a\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">CSR\u652f\u51fa\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6d3b\u52d5\u306f\u3001\u6559\u80b2\u3001\u533b\u7642\u3001\u74b0\u5883\u4fdd\u8b77\u3001\u8ca7\u56f0\u64b2\u6ec5\u3001\u8fb2\u6751\u958b\u767a\u306a\u3069\u3001Schedule VII\u306b\u5b9a\u3081\u3089\u308c\u305f\u5206\u91ce\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u793e\u306e\u4e8b\u696d\u306b\u76f4\u63a5\u5229\u76ca\u3092\u3082\u305f\u3089\u3059\u6d3b\u52d5\u3084\u3001\u5f93\u696d\u54e1\u30fb\u305d\u306e\u5bb6\u65cf\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6d3b\u52d5\u306fCSR\u652f\u51fa\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u6d3b\u52d5\u8a2d\u8a08\u306b\u306f\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>\u65e5\u7cfb\u4f01\u696d\u304c\u9665\u308a\u3084\u3059\u3044\u5931\u6557\u4e8b\u4f8b\u3068\u5bfe\u7b56<\/h1>\n<h2>\u682a\u5f0f\u96fb\u5b50\u5316\u5bfe\u5fdc\u306e\u9045\u5ef6<\/h2>\n<p><span style=\"font-size: 12pt;\">\u3042\u308b\u65e5\u7cfb\u88fd\u9020\u696d\u306e\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306f\u3001\u5c0f\u898f\u6a21\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u96fb\u5b50\u5316\u7fa9\u52d9\u306e\u78ba\u8a8d\u3092\u6020\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\u4ee5\u4e0aSmall Company\u306e\u514d\u9664\u306f\u9069\u7528\u3055\u308c\u305a\u30012025\u5e746\u670830\u65e5\u306e\u671f\u9650\u3092\u904e\u304e\u305f\u6642\u70b9\u3067ROC\u304b\u3089\u306e\u8b66\u544a\u901a\u77e5\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u306e\u5bfe\u5fdc\u3067\u306f\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306ePAN\u53d6\u5f97\u30fbKYC\u66f8\u985e\u6574\u5099\u30fb\u30a2\u30dd\u30b9\u30c6\u30a3\u30fc\u30e6\u8a8d\u8a3c\u306b\u6570\u304b\u6708\u3092\u8981\u3057\u3001\u305d\u306e\u9593\u306f\u5897\u8cc7\u3084\u682a\u5f0f\u95a2\u9023\u306e\u624b\u7d9a\u304c\u4e00\u5207\u3067\u304d\u306a\u3044\u72b6\u614b\u306b\u9665\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6559\u8a13\uff1a\u65e5\u7cfb\u5b50\u4f1a\u793e\u306f\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u96fb\u5b50\u5316\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u30022026\u5e74\u4ee5\u964d\u3082\u65b0\u898f\u8a2d\u7acb\u6642\u304b\u3089\u901f\u3084\u304b\u306b\u96fb\u5b50\u5316\u5bfe\u5fdc\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u53d6\u7de0\u5f79\u306e\u7121\u65ad\u6b20\u5e2d\u306b\u3088\u308b\u5730\u4f4d\u55aa\u5931<\/h2>\n<p><span style=\"font-size: 12pt;\">\u65e5\u5370\u5408\u5f01\u306e\u30a4\u30f3\u30c9\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u5074\u304c\u9078\u4efb\u3057\u305f\u53d6\u7de0\u5f79\u304c\u5e30\u56fd\u5f8c\u306b\u65e5\u672c\u696d\u52d9\u304c\u591a\u5fd9\u3068\u306a\u308a\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u3092\u5f97\u305a\u306b3\u56de\u9023\u7d9a\u3067\u6b20\u5e2d\u3057\u307e\u3057\u305f\u3002\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306e\u6b20\u5e2d\u898f\u5b9a\u306b\u3088\u308a\u5f53\u8a72\u53d6\u7de0\u5f79\u306f\u8cc7\u683c\u3092\u55aa\u5931\u3057\u3001\u30a4\u30f3\u30c9\u5074\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u65b0\u305f\u306a\u53d6\u7de0\u5f79\u9078\u4efb\u3092\u4e00\u65b9\u7684\u306b\u9032\u3081\u3089\u308c\u3001\u6301\u5206\u6bd4\u7387\u306b\u898b\u5408\u308f\u306a\u3044\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3055\u308c\u308b\u30ea\u30b9\u30af\u306b\u6652\u3055\u308c\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6559\u8a13\uff1a\u65e5\u7cfb\u5074\u306e\u53d6\u7de0\u5f79\u306f\u53d6\u7de0\u5f79\u4f1a\u306e\u958b\u50ac\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3001\u6b20\u5e2d\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u4ee3\u66ff\u53d6\u7de0\u5f79\uff08Alternate Director\uff09\u3092\u4e8b\u524d\u9078\u4efb\u3059\u308b\u304b\u3001\u53d6\u7de0\u5f79\u4f1a\u304b\u3089\u66f8\u9762\u306b\u3088\u308b\u6b20\u5e2d\u627f\u8a8d\u3092\u53d6\u5f97\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>CSR\u7fa9\u52d9\u306e\u672a\u628a\u63e1\u306b\u3088\u308b\u7f70\u5247<\/h2>\n<p><span style=\"font-size: 12pt;\">\u6025\u6210\u9577\u3057\u305f\u65e5\u7cfbIT\u7cfb\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u304c\u3001\u58f2\u4e0a\u9ad8100\u5104\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u305f\u5e74\u5ea6\u306bCSR\u7fa9\u52d9\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u304a\u3089\u305a\u3001CSR\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u30fb\u652f\u51fa\u3068\u3082\u306b\u672a\u5bfe\u5fdc\u306e\u307e\u307e\u4e8b\u696d\u5e74\u5ea6\u3092\u7d42\u3048\u307e\u3057\u305f\u3002\u7fcc\u5e74\u306e\u6cd5\u5b9a\u76e3\u67fb\u306e\u904e\u7a0b\u3067CSR\u7fa9\u52d9\u9055\u53cd\u304c\u767a\u899a\u3057\u3001\u672a\u652f\u51fa\u984d\u76f8\u5f53\u306e\u8ffd\u52a0\u652f\u51fa\u7fa9\u52d9\u3068\u53d6\u7de0\u5f79\u306e\u500b\u4eba\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u4e8b\u614b\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6559\u8a13\uff1a\u58f2\u4e0a\u30fb\u7d14\u8cc7\u7523\u30fb\u7d14\u5229\u76ca\u306e\u3044\u305a\u308c\u304b\u304cCSR\u57fa\u6e96\u306b\u8fd1\u3065\u3044\u305f\u6bb5\u968e\u304b\u3089\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306e\u7fa9\u52d9\u9069\u7528\u3092\u898b\u8d8a\u3057\u305f\u6e96\u5099\uff08\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u30fbCSR\u65b9\u91dd\u7b56\u5b9a\u30fb\u652f\u51fa\u5148\u306e\u691c\u8a0e\uff09\u3092\u9032\u3081\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306b\u3088\u308b\u8ca1\u52d9\u898f\u5236\u9055\u53cd<\/h2>\n<p><span style=\"font-size: 12pt;\">\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3078\u306e\u8cc7\u91d1\u9084\u5143\u624b\u6bb5\u3068\u3057\u3066\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\uff08Buy-back\uff09\u3092\u691c\u8a0e\u3057\u305f\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u304c\u3001\u53d6\u5f97\u5f8c\u306e\u8ca0\u50b5\u8cc7\u672c\u6bd4\u7387\u304c2:1\u3092\u8d85\u3048\u308b\u3053\u3068\u3092\u5931\u5ff5\u3057\u3066\u624b\u7d9a\u3092\u9032\u3081\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u898f\u5236\u9055\u53cd\u304c\u5224\u660e\u3057\u305f\u5f8c\u306f\u624b\u7d9a\u306e\u4e2d\u6b62\u30fbROC\u3078\u306e\u5831\u544a\u30fb\u5f01\u8b77\u58eb\u8cbb\u7528\u7b49\u306e\u8ffd\u52a0\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6559\u8a13\uff1a\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u524d\u306b\u306f\u3001\u53d6\u5f97\u7dcf\u984d\u30fb\u666e\u901a\u682a\u5f0f\u4e0a\u9650\u30fb\u8ca0\u50b5\u8cc7\u672c\u6bd4\u7387\u30fb\u904e\u53bb3\u5e74\u306e\u50b5\u52d9\u5c65\u884c\u72b6\u6cc1\u306e\u5168\u3066\u3092\u4e8b\u524d\u306bCA\u304a\u3088\u3073\u5f01\u8b77\u58eb\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>\u30a4\u30f3\u30c9\u6cd5\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h1>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u6cd5\u52d9\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u3001\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u3079\u304d\u4e3b\u8981\u9805\u76ee\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u5206\u985e<\/b><\/td>\n<td><b>\u78ba\u8a8d\u9805\u76ee<\/b><\/td>\n<td><b>\u983b\u5ea6<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u682a\u5f0f\u7ba1\u7406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u682a\u5f0f\u96fb\u5b50\u5316\u306e\u5b8c\u4e86\u30fb\u7dad\u6301\u72b6\u6cc1\u306e\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u968f\u6642<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u682a\u5f0f\u7ba1\u7406<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6388\u6a29\u8cc7\u672c\u91d1\u984d\u3068\u767a\u884c\u6e08\u682a\u5f0f\u6570\u306e\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e741\u56de\u4ee5\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e744\u56de\u4ee5\u4e0a\u30fb120\u65e5\u4ee5\u5185\u306e\u9593\u9694\u3067\u958b\u50ac\u3057\u3066\u3044\u308b\u304b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u3054\u3068<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5c45\u4f4f\u53d6\u7de0\u5f79\u306e182\u65e5\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e8b\u696d\u5e74\u5ea6\u672b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5973\u6027\u53d6\u7de0\u5f79\u7fa9\u52d9\u306e\u5bfe\u8c61\u4f1a\u793e\u306f\u9078\u4efb\u6e08\u304b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u968f\u6642<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KMP\u30fbCS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f1a\u793e\u79d8\u66f8\u5f79\u306e\u8a2d\u7f6e\u7fa9\u52d9\u78ba\u8a8d\uff08\u6255\u8fbc\u8cc7\u672c1\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e741\u56de<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u76e3\u67fb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6cd5\u5b9a\u76e3\u67fb\u30fb\u7a0e\u52d9\u76e3\u67fb\u306e\u9069\u6642\u5b9f\u65bd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u6b21<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">CSR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CSR\u7fa9\u52d9\u306e\u9069\u7528\u6709\u7121\u306e\u78ba\u8a8d\uff083\u8981\u4ef6\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u5ea6\u672b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">CSR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CSR\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u30fb\u65b9\u91dd\u7b56\u5b9a\u30fb\u652f\u51fa\u5b9f\u65bd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5e74\u6b21<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5897\u8cc7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">FDI\u898f\u5236\u30fbROC\u3078\u306e30\u65e5\u4ee5\u5185\u5c4a\u51fa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u968f\u6642<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea\u5df1\u682a\u5f0f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53d6\u5f97\u8ca1\u6e90\u30fb\u6570\u91cf\u5236\u9650\u30fb\u8ca0\u50b5\u6bd4\u7387\u306e\u4e8b\u524d\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b9f\u65bd\u524d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1>\u30a4\u30f3\u30c9\u6cd5\u52d9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u5c02\u9580\u5bb6\u6d3b\u7528<\/h1>\n<h2>\u5fc5\u8981\u306a\u5c02\u9580\u5bb6\u306e\u7a2e\u985e<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306e\u30d3\u30b8\u30cd\u30b9\u6cd5\u52d9\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8907\u6570\u306e\u5c02\u9580\u5bb6\u306e\u5354\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u30a4\u30f3\u30c9\u5f01\u8b77\u58eb\uff08Advocate\uff09\uff1a\u4f1a\u793e\u6cd5\u30fbFDI\u30fb\u5951\u7d04\u30fb\u52b4\u50cd\u6cd5\u30fb\u7d1b\u4e89\u89e3\u6c7a\u5168\u822c\u3092\u62c5\u5f53\u3002\u65e5\u7cfb\u4f01\u696d\u30b5\u30dd\u30fc\u30c8\u5b9f\u7e3e\u306e\u3042\u308b\u4e8b\u52d9\u6240\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u52c5\u8a31\u4f1a\u8a08\u58eb\uff08Chartered Accountant\uff1aCA\uff09\uff1a\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30fb\u6cd5\u5b9a\u76e3\u67fb\u30fb\u7a0e\u52d9\u76e3\u67fb\u30fb\u79fb\u8ee2\u4fa1\u683c\u5bfe\u5fdc\u3092\u62c5\u5f53\u3002\u30a4\u30f3\u30c9\u306eCA\u306f\u516c\u7684\u8cc7\u683c\u3067\u3042\u308a\u3001\u76e3\u67fb\u8a3c\u660e\u66f8\u306e\u767a\u884c\u6a29\u9650\u3092\u6301\u3061\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u4f1a\u793e\u79d8\u66f8\u5f79\uff08Company Secretary\uff1aCS\uff09\uff1a\u4f1a\u793e\u6cd5\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30fb\u53d6\u7de0\u5f79\u4f1a\u8b70\u4e8b\u9332\u7ba1\u7406\u30fbROC\u3078\u306e\u5404\u7a2e\u5c4a\u51fa\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u30b3\u30b9\u30c8\u4f1a\u8a08\u58eb\uff08Cost Accountant\uff09\uff1a\u88fd\u9020\u696d\u5411\u3051\u306e\u539f\u4fa1\u76e3\u67fb\u5bfe\u5fdc\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u65e5\u7cfb\u4f01\u696d\u652f\u63f4\u5b9f\u7e3e\u306e\u91cd\u8981\u6027<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u73fe\u5730\u306e\u5f01\u8b77\u58eb\u30fb\u4f1a\u8a08\u58eb\u3067\u3042\u3063\u3066\u3082\u3001\u65e5\u7cfb\u4f01\u696d\u7279\u6709\u306e\u8ab2\u984c\uff08\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3068\u306e\u9023\u7d50\u6c7a\u7b97\u5bfe\u5fdc\u3001\u65e5\u5370\u5408\u5f01\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29\u8a2d\u8a08\u3001\u65e5\u672c\u8a9e\u3067\u306e\u5831\u544a\u4f53\u5236\u306a\u3069\uff09\u306b\u7fd2\u719f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3084\u9867\u554f\u5f01\u8b77\u58eb\u3092\u9078\u3076\u969b\u306f\u3001\u65e5\u7cfb\u4f01\u696d\u652f\u63f4\u5b9f\u7e3e\u30fb\u65e5\u672c\u8a9e\u5bfe\u5fdc\u53ef\u5426\u30fb\u65e5\u672c\u306e\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3068\u306e\u5354\u529b\u4f53\u5236\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u307e\u305f\u3001\u30a4\u30f3\u30c9\u306e\u6cd5\u6539\u6b63\u306f\u983b\u7e41\u306b\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u6700\u65b0\u60c5\u5831\u3092\u7d99\u7d9a\u7684\u306b\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u30ea\u30c6\u30a4\u30ca\u30fc\uff08\u9867\u554f\uff09\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u304c\u3001\u9577\u671f\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u306e\u89b3\u70b9\u304b\u3089\u6709\u52b9\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h1>\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h1>\n<table>\n<tbody>\n<tr>\n<td><b>\u8cea\u554f<\/b><\/td>\n<td><b>\u56de\u7b54<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u682a\u5f0f\u96fb\u5b50\u5316\u306e\u671f\u9650\u306f\u3044\u3064\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Small Company\u3092\u9664\u304f\u5168\u975e\u516c\u958b\u4f1a\u793e\u306f2025\u5e746\u670830\u65e5\u304c\u671f\u9650\u3067\u3059\u3002\u65e5\u672c\u6cd5\u4eba\u306e\u5b50\u4f1a\u793e\u306fSmall Company\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u4ee5\u964d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u306e\u5834\u5408\u3001\u518d\u5ea6\u306e\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308918\u304b\u6708\u4ee5\u5185\u304c\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u65e5\u7cfb\u5b50\u4f1a\u793e\u3067\u3082\u5c45\u4f4f\u53d6\u7de0\u5f79\u304c\u5fc5\u8981\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u516c\u958b\u30fb\u975e\u516c\u958b\u3092\u554f\u308f\u305a\u5168\u3066\u306e\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306e\u9078\u4efb\u3001\u30a4\u30f3\u30c9\u4eba\u5f79\u54e1\u306e\u9078\u4efb\u3001Nominee Director\u306e\u6d3b\u7528\u306a\u3069\u8907\u6570\u306e\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">CSR\u7fa9\u52d9\u306e\u5bfe\u8c61\u304b\u3069\u3046\u304b\u306f\u3069\u3046\u5224\u65ad\u3059\u308b\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7d14\u8cc7\u752350\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u3001\u58f2\u4e0a\u9ad8100\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u3001\u7d14\u5229\u76ca5,000\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u3044\u305a\u308c\u304b1\u3064\u3092\u6e80\u305f\u305b\u3070\u5bfe\u8c61\u3067\u3059\u3002\u3044\u305a\u308c\u304b\u306b\u8fd1\u3065\u3044\u305f\u6bb5\u968e\u3067\u7fcc\u5e74\u306e\u6e96\u5099\u3092\u59cb\u3081\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u4f1a\u306f\u5fc5\u305a\u30a4\u30f3\u30c9\u3067\u958b\u50ac\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u53d6\u7de0\u5f79\u4f1a\u306f\u30a4\u30f3\u30c9\u4ee5\u5916\u306e\u5834\u6240\uff08\u65e5\u672c\u542b\u3080\uff09\u3067\u306e\u958b\u50ac\u3084\u3001\u30d3\u30c7\u30aa\u4f1a\u8b70\u7b49\u306e\u96fb\u5b50\u7684\u65b9\u6cd5\u306b\u3088\u308b\u53c2\u52a0\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u5e741\u56de\u4ee5\u4e0a\u306f\u73fe\u5730\u53c2\u52a0\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u3067\u89aa\u4f1a\u793e\u306b\u8cc7\u91d1\u3092\u9084\u5143\u3067\u304d\u308b\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ef\u80fd\u3067\u3059\u304c\u3001\u53b3\u683c\u306a\u8ca1\u6e90\u898f\u5236\u30fb\u6570\u91cf\u5236\u9650\u30fb\u8ca0\u50b5\u6bd4\u7387\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u65bd\u524d\u306bCA\u30fb\u5f01\u8b77\u58eb\u306b\u3088\u308b\u4e8b\u524d\u78ba\u8a8d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u512a\u5148\u682a\u5f0f\u306e\u767a\u884c\u306720\u5e74\u5f8c\u306f\u3069\u3046\u306a\u308b\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u512a\u5148\u682a\u5f0f\u306f\u767a\u884c\u304b\u308920\u5e74\u4ee5\u5185\u306b\u5fc5\u305a\u511f\u9084\u304b\u666e\u901a\u682a\u5f0f\u3078\u8ee2\u63db\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u300220\u5e74\u7d4c\u904e\u5f8c\u3082\u672a\u51e6\u7406\u306e\u307e\u307e\u653e\u7f6e\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u793e\u79d8\u66f8\u5f79\u306e\u8a2d\u7f6e\u7fa9\u52d9\u306e\u57fa\u6e96\u306f\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6255\u8fbc\u8cc7\u672c\u91d1\u984d1\u5104\u30eb\u30d4\u30fc\uff081\u30af\u30ed\u30fc\u30ec\u30eb\u30d4\u30fc\uff09\u4ee5\u4e0a\u306e\u4f1a\u793e\u306f\u5e38\u52e4\u306e\u4f1a\u793e\u79d8\u66f8\u5f79\u8a2d\u7f6e\u304c\u7fa9\u52d9\u3067\u3059\u3002\u305d\u308c\u672a\u6e80\u306e\u4f1a\u793e\u306f\u5916\u90e8CS\u306b\u3088\u308b\u6cd5\u4ee4\u9075\u5b88\u8a3c\u660e\u66f8\u306eROC\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30a4\u30f3\u30c9\u306e\u76e3\u67fb\u5f79\u306f\u9014\u4e2d\u3067\u89e3\u4efb\u3067\u304d\u308b\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4efb\u671f\u4e2d\u306e\u89e3\u4efb\u306b\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u666e\u901a\u6c7a\u8b70\u306b\u52a0\u3048\u3066\u30a4\u30f3\u30c9\u653f\u5e9c\u306e\u4e8b\u524d\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002\u65e5\u672c\u306e\u3088\u3046\u306b\u53d6\u7de0\u5f79\u4f1a\u306e\u5224\u65ad\u3067\u81ea\u7531\u306b\u89e3\u4efb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5897\u8cc7\u6642\u306bFDI\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Automatic Route\u306e\u696d\u7a2e\u3067\u3042\u308c\u3070\u653f\u5e9c\u627f\u8a8d\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u5897\u8cc7\u5b8c\u4e86\u5f8c\u306bROC\u307830\u65e5\u4ee5\u5185\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002Government Route\u306e\u696d\u7a2e\u306f\u4e8b\u524d\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d6\u7de0\u5f79\u304c\u7121\u65ad\u6b20\u5e2d\u3059\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u5b9a\u56de\u6570\u4ee5\u4e0a\u306e\u7121\u65ad\u6b20\u5e2d\u306f\u53d6\u7de0\u5f79\u306e\u8cc7\u683c\u55aa\u5931\u4e8b\u7531\u3068\u306a\u308a\u307e\u3059\u3002\u6b20\u5e2d\u3059\u308b\u5834\u5408\u306f\u4e8b\u524d\u306b\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u306b\u3088\u308b\u627f\u8a8d\u307e\u305f\u306f\u4ee3\u66ff\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1>\u307e\u3068\u3081<\/h1>\n<p><span style=\"font-size: 12pt;\">\u672c\u7a3f\u3067\u306f\u30012013\u5e74\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\uff08Companies Act, 2013\uff09\u3092\u4e2d\u5fc3\u306b\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u62bc\u3055\u3048\u308b\u3079\u304d\u30a4\u30f3\u30c9\u30d3\u30b8\u30cd\u30b9\u6cd5\u52d9\u306e\u91cd\u8981\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u6700\u5f8c\u306b\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u682a\u5f0f\u306e\u96fb\u5b50\u5316\uff08Dematerialization\uff09\uff1a\u65e5\u7cfb\u5b50\u4f1a\u793e\u306f\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u5bfe\u8c61\u3002\u96fb\u5b50\u5316\u672a\u5b8c\u4e86\u306f\u5897\u8cc7\u30fb\u682a\u5f0f\u8b72\u6e21\u306e\u505c\u6b62\u30ea\u30b9\u30af\u3042\u308a\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u5c45\u4f4f\u53d6\u7de0\u5f79\uff08Resident Director\uff09\uff1a\u5168\u3066\u306e\u4f1a\u793e\u306b182\u65e5\u4ee5\u4e0a\u306e\u6ede\u5728\u8981\u4ef6\u3042\u308a\u3002\u4eba\u9078\u3068\u7d99\u7d9a\u7ba1\u7406\u304c\u91cd\u8981\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u53d6\u7de0\u5f79\u306e\u6b20\u5e2d\u7ba1\u7406\uff1a\u7121\u65ad\u6b20\u5e2d\u306f\u8cc7\u683c\u55aa\u5931\u30ea\u30b9\u30af\u3002\u4ee3\u66ff\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u307e\u305f\u306f\u6b20\u5e2d\u627f\u8a8d\u66f8\u9762\u3092\u4e8b\u524d\u53d6\u5f97\u3059\u308b\u3053\u3068\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 CSR\u7fa9\u52d9\uff1a\u7d14\u8cc7\u7523\u30fb\u58f2\u4e0a\u30fb\u7d14\u5229\u76ca\u304c\u57fa\u6e96\u306b\u9054\u3057\u305f\u3089\u3001\u7fcc\u5e74\u5ea6\u304b\u3089\u306e\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u30fb\u652f\u51fa\u304c\u7fa9\u52d9\u3002\u65e9\u671f\u306e\u6e96\u5099\u304c\u4e0d\u53ef\u6b20\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u4f1a\u793e\u79d8\u66f8\u5f79\uff08Company Secretary\uff09\uff1a\u6255\u8fbc\u8cc7\u672c1\u5104\u30eb\u30d4\u30fc\u4ee5\u4e0a\u306f\u5e38\u52e4\u8a2d\u7f6e\u304c\u5fc5\u9808\u3002\u96e3\u95a2\u8cc7\u683c\u306e\u305f\u3081\u65e9\u671f\u78ba\u4fdd\u3092\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\uff08Buy-back\uff09\uff1a\u8ca1\u6e90\u30fb\u6570\u91cf\u30fb\u8ca0\u50b5\u6bd4\u7387\u306e\u8981\u4ef6\u3092\u4e8b\u524d\u306b\u5f01\u8b77\u58eb\u30fbCA\u3068\u78ba\u8a8d\u3057\u3066\u304b\u3089\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u2022 \u5897\u8cc7\u30fb\u682a\u5f0f\u7ba1\u7406\uff1aROC\u3078\u306e30\u65e5\u4ee5\u5185\u5c4a\u51fa\u3001FDI\u898f\u5236\u306e\u78ba\u8a8d\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30a4\u30f3\u30c9\u306e\u6cd5\u52d9\u74b0\u5883\u306fMCA\u306e\u901a\u9054\u6539\u6b63\u306b\u3088\u308a\u983b\u7e41\u306b\u5909\u5316\u3057\u307e\u3059\u3002\u65e5\u7cfb\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u3067\u5b89\u5b9a\u7684\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30a4\u30f3\u30c9\u5f01\u8b77\u58eb\u30fb\u52c5\u8a31\u4f1a\u8a08\u58eb\u30fb\u4f1a\u793e\u79d8\u66f8\u5f79\u3068\u3044\u3063\u305f\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3092\u65e9\u671f\u306b\u69cb\u7bc9\u3057\u3001\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u4f53\u5236\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u6700\u5927\u306e\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<em><span style=\"font-family: arial, helvetica, sans-serif;\">\u672c\u7a3f\u306f2026\u5e742\u6708\u6642\u70b9\u306e\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u6cd5\u52d9\u306f\u983b\u7e41\u306b\u6539\u6b63\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u5bfe\u5fdc\u306b\u969b\u3057\u3066\u306f\u5fc5\u305a\u6700\u65b0\u60c5\u5831\u304a\u3088\u3073\u5c02\u9580\u5bb6\u306e\u610f\u898b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><\/em><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089<br \/>\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"\/contact-form\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2884\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg?resize=276%2C90&#038;ssl=1\" alt=\"\" width=\"276\" height=\"90\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<h2>\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n<p><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2871\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg?resize=417%2C144&#038;ssl=1\" alt=\"\" width=\"417\" height=\"144\" data-recalc-dims=\"1\" \/><\/a><br \/>\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u6700\u65b0\u60c5\u5831\u306e\u60c5\u5831\u53ce\u96c6\u3001\u6642\u9593\u304b\u304b\u308a\u307e\u305b\u3093\u304b\uff1f<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c<br \/>\n\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<br \/>\n<\/span><span style=\"font-size: 12pt;\"><span style=\"text-decoration: underline; color: #ff6600;\"><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u305d\u3093\u306a<\/span><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<span style=\"font-size: 14pt;\"><strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><br \/>\n<a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg?resize=260%2C100&#038;ssl=1\" alt=\"\" width=\"260\" height=\"100\" data-recalc-dims=\"1\" \/><\/a><br \/>\n<span style=\"color: #4a4848;\"><em><span style=\"font-size: 14pt;\"><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span><span style=\"font-size: 14pt;\"><strong>\u3011<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<span style=\"color: #ff0000;\"><em><u>News update<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<br \/>\n<\/strong><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\"><em><u>Q\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<span style=\"color: #ff0000;\"><u>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n<h2>\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2886 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/06960aad783af41b2533946117f1a73f.jpg?resize=400%2C210&#038;ssl=1\" alt=\"\" width=\"400\" height=\"210\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb<\/span><span style=\"font-size: 12pt;\">\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001<br \/>\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<p><strong><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><span style=\"font-size: 12pt;\">\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"6117\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/india_blog\/transfer-pricing-documentation\/%e5%8a%a0%e9%83%a8%e6%96%b0\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?fit=1109%2C1479&amp;ssl=1\" data-orig-size=\"1109,1479\" 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;1&quot;}\" data-image-title=\"\u52a0\u90e8\u65b0\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?fit=225%2C300&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?fit=768%2C1024&amp;ssl=1\" class=\"wp-image-6117 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?resize=208%2C277&#038;ssl=1\" alt=\"\" width=\"208\" height=\"277\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?w=1109&amp;ssl=1 1109w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?resize=225%2C300&amp;ssl=1 225w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2023\/06\/f89d892bbe7054fd97b6f5f26fc24aa7.jpg?resize=768%2C1024&amp;ssl=1 768w\" sizes=\"(max-width: 208px) 100vw, 208px\" data-recalc-dims=\"1\" \/><\/p>\n<p>Tokyo Consulting Firm Private Limited\uff08India\uff09<br \/>\n\u52a0\u90e8\u3000\u65b0\uff08\u304b\u3079\u3000\u3042\u3089\u305f\uff09<\/p>\n<p><strong><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\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\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\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><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u52a0\u90e8\u3000\u65b0\u3067\u3059\uff01 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30a4\u30f3\u30c9\u306e\u6cd5\u52d9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5 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