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{"id":6601,"date":"2026-06-05T06:49:49","date_gmt":"2026-06-05T06:49:49","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/india_blog\/?p=6601"},"modified":"2026-06-05T06:49:49","modified_gmt":"2026-06-05T06:49:49","slug":"%e3%80%90%e3%82%a4%e3%83%b3%e3%83%89%e9%80%b2%e5%87%ba%e4%bc%81%e6%a5%ad%e5%90%91%e3%81%91%e3%80%91%e6%97%a5%e5%8d%b0cepa%ef%bc%88ijcepa%ef%bc%89%e3%81%ae%e7%89%b9%e6%81%b5%e9%96%a2%e7%a8%8e%e3%81%a8","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/%e3%80%90%e3%82%a4%e3%83%b3%e3%83%89%e9%80%b2%e5%87%ba%e4%bc%81%e6%a5%ad%e5%90%91%e3%81%91%e3%80%91%e6%97%a5%e5%8d%b0cepa%ef%bc%88ijcepa%ef%bc%89%e3%81%ae%e7%89%b9%e6%81%b5%e9%96%a2%e7%a8%8e%e3%81%a8\/","title":{"rendered":"\u3010\u30a4\u30f3\u30c9\u9032\u51fa\u4f01\u696d\u5411\u3051\u3011\u65e5\u5370CEPA\uff08IJCEPA\uff09\u306e\u7279\u6075\u95a2\u7a0e\u3068\u539f \u7523\u5730\u898f\u5247\u306e\u5b9f\u52d9\u30fbCAROTAR\u5bfe\u5fdc"},"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\u677e\u6ce2\u3000\u512a\u5927\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\u7a0e\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><br \/>\n<\/span><\/p>\n<hr \/>\n<h1>I. \u65e5\u5370CEPA\u3068\u306f<\/h1>\n<p><span style=\"font-size: 12pt;\">\u65e5\u5370\u5305\u62ec\u7684\u7d4c\u6e08\u9023\u643a\u5354\u5b9a\uff08India-Japan Comprehensive Economic Partnership Agreement\uff1aIJCEPA\uff09\u306f2011\u5e748\u67081\u65e5\u306b\u767a\u52b9\u3057\u305f\u4e8c\u56fd\u9593\u5354\u5b9a\u3067\u3042\u308a\u3001\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u6295\u8cc7\u30fb\u77e5\u7684\u8ca1\u7523\u30fb\u4eba\u306e\u79fb\u52d5\u7b49\u3092\u5305\u62ec\u7684\u306b\u898f\u5f8b\u3057\u3066\u3044\u307e\u3059\u3002\u7269\u54c1\u8cbf\u6613\u306b\u304a\u3044\u3066\u306f\u3001\u65e5\u672c\u304b\u3089\u30a4\u30f3\u30c9\u3078\u306e\u8f38\u51fa\u54c1\u76ee\u306e\u7d0494%\u306b\u3064\u3044\u3066\u6bb5\u968e\u7684\u306a\u95a2\u7a0e\u524a\u6e1b\u30fb\u64a4\u5ec3\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u52d5\u8eca\u90e8\u54c1\u30fb\u6a5f\u68b0\u30fb\u96fb\u5b50\u90e8\u54c1\u30fb\u5316\u5b66\u54c1\u7b49\u3001\u65e5\u7cfb\u88fd\u9020\u696d\u304c\u8f38\u5165\u3059\u308b\u4e3b\u8981\u54c1\u76ee\u3067\u7279\u6075\u95a2\u7a0e\uff08\u4e00\u822c\u7a0e\u7387\u3088\u308a\u4f4e\u3044\u7a0e\u7387\uff09\u304c\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305f\u3060\u3057\u7279\u6075\u95a2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u7523\u54c1\u304c\u65e5\u672c\u539f\u7523\u3067\u3042\u308b\u300d\u3053\u3068\u3092\u539f\u7523\u5730\u898f\u5247\uff08Rules of Origin\uff09\u306b\u5f93\u3063\u3066\u7acb\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7acb\u8a3c\u7fa9\u52d9\u306f2020\u5e74\u4ee5\u964d\u3001\u65e5\u672c\u5074\u306e\u8f38\u51fa\u8005\u3060\u3051\u3067\u306a\u304f\u30a4\u30f3\u30c9\u5074\u306e\u8f38\u5165\u8005\u306b\u3082\u76f4\u63a5\u8ab2\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304a\u308a\uff08CAROTAR 2020\uff09\u3001\u65e5\u7cfb\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u304c\u4e3b\u4f53\u7684\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5b9f\u52d9\u4e0a\u306e\u91cd\u8981\u30c6\u30fc\u30de\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u304a\u30012026\u5e743\u6708\u306b\u306f\u65e5\u5370CEPA\u7b2c7\u56de\u5408\u540c\u59d4\u54e1\u4f1a\uff08Joint Committee Meeting\uff09\u304c\u6771\u4eac\u3067\u958b\u50ac\u3055\u308c\u3066\u304a\u308a\u3001\u539f\u7523\u5730\u898f\u5247\u3092\u542b\u3080\u5354\u5b9a\u306e\u6539\u5584\u30fb\u898b\u76f4\u3057\u306b\u5411\u3051\u305f\u8b70\u8ad6\u304c\u7d99\u7d9a\u4e2d\u3067\u3059\u3002<\/span><\/p>\n<hr \/>\n<h1>II. \u539f\u7523\u5730\u898f\u5247\uff08Rules of Origin\uff09\u306e\u57fa\u672c\u69cb\u9020<\/h1>\n<p><span style=\"font-size: 12pt;\">IJCEPA\u306eChapter 3\uff08Rules of Origin\uff09\u304a\u3088\u3073Annex 2\u30fb3\u306b\u5b9a\u3081\u308b\u54c1\u76ee\u5225\u898f\u5247\uff08Product Specific Rules\uff1aPSR\uff09\u304c\u3001\u5404\u7523\u54c1\u306e\u539f\u7523\u5730\u5224\u5b9a\u57fa\u6e96\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u539f\u7523\u5730\u57fa\u6e96\u306f\u4ee5\u4e0b\u306e4\u985e\u578b\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u54c1\u76ee\u3054\u3068\u306b\u3044\u305a\u308c\u304b\uff08\u307e\u305f\u306f\u8907\u6570\u306e\u7d44\u307f\u5408\u308f\u305b\uff09\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u539f\u7523\u5730\u57fa\u6e96<\/b><\/td>\n<td><b>\u8aac\u660e<\/b><\/td>\n<td><b>\u9069\u7528\u4f8b<\/b><\/td>\n<td><b>\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u5b8c\u5168\u53d6\u5f97\u54c1\uff08WO\uff09<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u65e5\u672c\u56fd\u5185\u3067\u5b8c\u5168\u306b\u751f\u7523\u30fb\u63a1\u53d6\u3055\u308c\u305f\u7523\u54c1\uff08\u8fb2\u7523\u7269\u30fb\u9271\u7269\u30fb\u5929\u7136\u8cc7\u6e90\u7b49\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65e5\u672c\u7523\u8fb2\u7523\u7269\u3001\u65e5\u672c\u3067\u63a1\u6398\u3055\u308c\u305f\u9271\u7269\u8cc7\u6e90<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5b9f\u52d9\u4e0a\u307b\u307c\u5bfe\u8c61\u5916\uff08\u5de5\u696d\u88fd\u54c1\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u95a2\u7a0e\u756a\u53f7\u5909\u66f4\uff08CTC\uff09<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u975e\u539f\u7523\u6750\u6599\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u88fd\u9020\u5de5\u7a0b\u3067\u95a2\u7a0e\u756a\u53f7\u304c\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u3002\u54c1\u76ee\u5225\u898f\u5247\uff08PSR\uff09\u3067\u8981\u6c42\u3055\u308c\u308b\u5909\u66f4\u306e\u7ae0\u30fb\u9805\u30fb\u53f7\u5358\u4f4d\u304c\u7570\u306a\u308b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u65e5\u672c\u3067\u92fc\u677f\uff08HS\u30b3\u30fc\u30c972\u7ae0\uff09\u304b\u3089\u81ea\u52d5\u8eca\u90e8\u54c1\uff0887\u7ae0\uff09\u3092\u88fd\u9020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">PSR\u3067\u300cCTSH\u30ec\u30d9\u30eb\uff086\u6841\uff09\u5909\u66f4\u300d\u304b\u300cCTH\u30ec\u30d9\u30eb\uff084\u6841\uff09\u5909\u66f4\u300d\u304b\u3092\u78ba\u8a8d\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u4ed8\u52a0\u4fa1\u5024\u57fa\u6e96\uff08VA\uff09<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u7523\u54c1\u306eFOB\u4fa1\u683c\u306b\u5360\u3081\u308b\u539f\u7523\u5730\u306e\u4ed8\u52a0\u4fa1\u5024\u304c\u4e00\u5b9a\u6bd4\u7387\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002IJCEPA\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u4ed8\u52a0\u4fa1\u502440%\u4ee5\u4e0a\uff08QVC\u57fa\u6e96\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">FOB\u4fa1\u683c100\u306e\u3046\u3061\u65e5\u672c\u56fd\u5185\u306e\u6750\u6599\u8cbb\u30fb\u52a0\u5de5\u8cbb\u304c40\u4ee5\u4e0a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3067\u306f\u79fb\u8ee2\u4fa1\u683c\u6c34\u6e96\u304cVA\u8a08\u7b97\u306b\u5f71\u97ff\u3059\u308b\u70b9\u306b\u6ce8\u610f<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u7279\u5b9a\u88fd\u9020\u5de5\u7a0b\uff08SP\uff09<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u5b9a\u306e\u88fd\u9020\u5de5\u7a0b\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3067\u539f\u7523\u6027\u3092\u8a8d\u3081\u308b\u57fa\u6e96\u3002\u5316\u5b66\u54c1\u30fb\u7e4a\u7dad\u88fd\u54c1\u7b49\u3067\u63a1\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5316\u5b66\u7684\u53cd\u5fdc\u5de5\u7a0b\u3001\u7d21\u7e3e\u5de5\u7a0b\u7b49<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u54c1\u76ee\u306b\u3088\u308aCTC\u3068SP\u306e\u9078\u629e\u304c\u53ef\u80fd\u306a\u5834\u5408\u304c\u3042\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-size: 14pt;\">\u4ed8\u52a0\u4fa1\u5024\uff08QVC\uff09\u57fa\u6e96\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/strong><br \/>\n<span style=\"font-size: 12pt;\">IJCEPA\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u57fa\u6e96\uff08Qualifying Value Content\uff1aQVC\uff09\u306e\u4e00\u822c\u57fa\u6e96\u306fFOB\u4fa1\u683c\u306e35%\u4ee5\u4e0a\uff08Article 29(1)(a)\uff09\u3067\u3059\u3002\u305f\u3060\u3057Annex 2\u306e\u54c1\u76ee\u5225\u898f\u5247\uff08PSR\uff09\u306b\u304a\u3044\u3066\u500b\u5225\u54c1\u76ee\u306b\u7570\u306a\u308b\u95be\u5024\uff0840%\u30fb45%\u7b49\uff09\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u6570\u5024\u304c\u512a\u5148\u3055\u308c\u307e\u3059\u3002\u5b9f\u969b\u306b\u8f38\u5165\u3059\u308b\u54c1\u76ee\u306ePSR\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">QVC\uff08%\uff09\uff1d\uff08FOB\u4fa1\u683c \u30fc \u975e\u539f\u7523\u6750\u6599\u306e\u4fa1\u683c\uff09\u00f7 FOB\u4fa1\u683c \u00d7 100<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u3053\u3067\u300c\u975e\u539f\u7523\u6750\u6599\u306e\u4fa1\u683c\u300d\u3068\u306f\u3001\u539f\u7523\u5730\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u7b2c\u4e09\u56fd\u7523\u6750\u6599\u306eCIF\u4fa1\u683c\u307e\u305f\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c\u3067\u3059\u3002\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3067\u306f\u3053\u306e\u975e\u539f\u7523\u6750\u6599\u306e\u4fa1\u683c\u304c\u79fb\u8ee2\u4fa1\u683c\u306b\u3088\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u79fb\u8ee2\u4fa1\u683c\u6c34\u6e96\u306e\u5909\u52d5\u304cQVC\u8a08\u7b97\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u7279\u306b\u5e74\u5ea6\u672b\u306e\u79fb\u8ee2\u4fa1\u683c\u8abf\u6574\uff08year-end adjustment\uff09\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u9061\u53ca\u7684\u306bQVC\u304c\u95be\u5024\u3092\u4e0b\u56de\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<h1>III. Proof of Origin\u306e\u53d6\u5f97\u3068\u624b\u7d9a<\/h1>\n<p><strong><span style=\"font-size: 14pt;\">\u8a3c\u660e\u66f8\u306e\u767a\u884c\u6a5f\u95a2\u3068\u7a2e\u985e<\/span><\/strong><br \/>\n<span style=\"font-size: 12pt;\">IJCEPA\u306e\u3082\u3068\u3067\u65e5\u672c\u304b\u3089\u30a4\u30f3\u30c9\u3078\u8f38\u51fa\u3059\u308b\u5834\u5408\u3001\u8f38\u51fa\u8005\uff08\u65e5\u672c\u672c\u793e\uff09\u306f\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\uff08JCCI\uff09\u307e\u305f\u306f\u7d4c\u6e08\u7523\u696d\u7701\uff08METI\uff09\u304c\u767a\u884c\u3059\u308bProof of Origin\uff08\u65e7\u79f0\uff1aCertificate of Origin\uff09\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30022025\u5e743\u670818\u65e5\u306eCAROTAR\u6539\u6b63\u306b\u3088\u308a\u540d\u79f0\u304c\u300cCertificate of Origin\u300d\u304b\u3089\u300cProof of Origin\u300d\u306b\u7d71\u4e00\u3055\u308c\u307e\u3057\u305f\u304c\u3001IJCEPA\u306b\u304a\u3044\u3066\u306f\u5f15\u304d\u7d9a\u304d\u5546\u5de5\u4f1a\u8b70\u6240\u767a\u884c\u306e\u8a3c\u660e\u66f8\u304c\u4e3b\u305f\u308b\u5f62\u5f0f\u3067\u3059\u3002\u306a\u304a\u30012023\u5e744\u6708\u3088\u308aPDF\u5f62\u5f0f\u3067\u306e\u767a\u884c\u306b\u79fb\u884c\u3057\u3066\u3044\u307e\u3059\uff08METI\u767a\u8868\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e3b\u8981\u4e8b\u9805<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\">Proof of Origin\u306b\u306f\u4ee5\u4e0b\u306e\u60c5\u5831\u304c\u6b63\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Proof of Origin\uff08IJCEPA\u30d5\u30a9\u30fc\u30e0\uff09\u306e\u4e3b\u8981\u8a18\u8f09\u4e8b\u9805<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u8f38\u51fa\u8005\u306e\u540d\u79f0\u30fb\u4f4f\u6240\u30fb\u56fd\u540d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u8f38\u5165\u8005\u306e\u540d\u79f0\u30fb\u4f4f\u6240\uff08\u30a4\u30f3\u30c9\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u7523\u54c1\u306e\u8aac\u660e\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u3068\u5b9f\u8cea\u7684\u306b\u540c\u4e00\u3067\u3042\u308b\u3053\u3068\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">HS\u30b3\u30fc\u30c9\uff086\u6841\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u9069\u7528\u3059\u308b\u539f\u7523\u5730\u57fa\u6e96\uff08A\uff1a\u5b8c\u5168\u53d6\u5f97\u54c1\u3001\u307e\u305f\u306fB\uff1a\u5b9f\u8cea\u7684\u5909\u66f4\u57fa\u6e96\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">FOB\u4fa1\u683c\uff08\u4ed8\u52a0\u4fa1\u5024\u57fa\u6e96\u9069\u7528\u6642\u306f\u5fc5\u9808\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u756a\u53f7\u30fb\u65e5\u4ed8<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u8f38\u51fa\u8005\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u304b\u3089\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff08Back-to-Back Invoice\uff09\u306f\u305d\u306e\u65e8\u306e\u8a18\u8f09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u304a\u3001Proof of Origin\u306e\u6709\u52b9\u671f\u9593\u306f\u767a\u884c\u65e5\u304b\u308912\u30f6\u6708\u3067\u3059\u3002\u5e74\u6b21\u66f4\u65b0\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u6709\u52b9\u671f\u9650\u5207\u308c\u306e\u8a3c\u660e\u66f8\u3092\u4f7f\u7528\u3057\u305f\u8f38\u5165\u7533\u544a\u306fFTA\u7279\u6075\u7a0e\u7387\u304c\u5426\u8a8d\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<h1>IV. CAROTAR 2020\uff1a\u30a4\u30f3\u30dd\u30fc\u30bf\u30fc\u306e\u7acb\u8a3c\u8cac\u4efb<\/h1>\n<p><span style=\"font-size: 12pt;\">2020\u5e749\u670821\u65e5\u306b\u65bd\u884c\u3055\u308c\u305fCAROTAR\uff08Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020\uff09\u306f\u3001FTA\u7279\u6075\u95a2\u7a0e\u3092\u7533\u544a\u3059\u308b\u30a4\u30f3\u30c9\u5074\u8f38\u5165\u8005\u306b\u5bfe\u3057\u3066\u3001\u539f\u7523\u5730\u57fa\u6e96\u306e\u5145\u8db3\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u81ea\u3089\u4fdd\u6709\u30fb\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u95a2\u7a0e\u5f53\u5c40\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u8f38\u5165\u8005\uff08\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\uff09\u306f\u300cForm I\u300d\u306b\u5b9a\u3081\u308b\u8a73\u7d30\u60c5\u5831\uff08\u539f\u7523\u5730\u57fa\u6e96\u306e\u5145\u8db3\u65b9\u6cd5\u30fb\u975e\u539f\u7523\u6750\u6599\u306e\u5185\u8a33\u30fbQVC\u8a08\u7b97\u6839\u62e0\u7b49\uff09\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002Form I\u306fBill of Entry\u63d0\u51fa\u6642\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7167\u4f1a\u3092\u53d7\u3051\u305f\u969b\u306b\u5373\u5ea7\u306b\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u308c\u306f\u5f93\u6765\u306e\u300c\u8a3c\u660e\u66f8\u304c\u3042\u308c\u3070\u3088\u3044\u300d\u3068\u3044\u3046\u7406\u89e3\u304b\u3089\u306e\u5927\u304d\u306a\u8ee2\u63db\u3067\u3059\u3002\u65e5\u672c\u672c\u793e\u304cProof of Origin\u3092\u53d6\u5f97\u3057\u3066\u3044\u3066\u3082\u3001\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u304c\u305d\u306e\u6839\u62e0\u60c5\u5831\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3051\u308c\u3070CAROTAR\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307e\u305b\u3093\u3002\u65e5\u672c\u672c\u793e\u304b\u3089\u306e\u60c5\u5831\u63d0\u4f9b\u4f53\u5236\uff08\u88fd\u9020\u5de5\u7a0b\u30fb\u539f\u6750\u6599\u69cb\u6210\u30fbQVC\u8a08\u7b97\u66f8\u7b49\uff09\u3092\u5e73\u6642\u304b\u3089\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u306fBill of Entry\u5358\u4f4d\u3067\u6700\u4f4e5\u5e74\u9593\u306e\u4fdd\u7ba1\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>CAROTAR 2020\u306e\u3082\u3068\u3067\u30a4\u30f3\u30c9\u8f38\u5165\u8005\u304c\u4fdd\u6709\u3059\u3079\u304d\u4e3b\u306a\u60c5\u5831\uff08Form I\uff09<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u7523\u54c1\u306e\u751f\u7523\u306b\u4f7f\u7528\u3055\u308c\u305f\u539f\u6750\u6599\u306e\u540d\u79f0\u30fbHS\u30b3\u30fc\u30c9\u30fb\u4fa1\u683c\u30fb\u539f\u7523\u56fd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">QVC\uff08\u4ed8\u52a0\u4fa1\u5024\uff09\u8a08\u7b97\u306e\u6839\u62e0\u3068\u306a\u308b\u6570\u5024\uff08FOB\u4fa1\u683c\u30fb\u975e\u539f\u7523\u6750\u6599\u30b3\u30b9\u30c8\u7b49\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u88fd\u9020\u5de5\u7a0b\u306e\u6982\u8981\uff08CTC\u57fa\u6e96\u9069\u7528\u6642\u306f\u5909\u66f4\u306e\u6839\u62e0\u3068\u306a\u308b\u5de5\u7a0b\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">Proof of Origin\u306e\u5199\u3057\uff08\u8a3c\u660e\u66f8\u756a\u53f7\u30fb\u767a\u884c\u6a5f\u95a2\u30fb\u6709\u52b9\u671f\u9650\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2014 <\/span><span style=\"font-weight: 400;\">\u8f38\u51fa\u8005\u30fb\u88fd\u9020\u8005\u306e\u9023\u7d61\u5148\u60c5\u5831<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">2025\u5e74\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\uff08Notification 14\/2025\u30fbCircular 14\/2025\uff09\uff1aNotification No. 14\/2025-Customs\uff082025\u5e743\u670818\u65e5\uff09\u306b\u3088\u308a\u300cCertificate of Origin\u300d\u304c\u300cProof of Origin\u300d\u306b\u7d71\u4e00\u3055\u308c\u3001CBIC Circular No. 14\/2025\uff082025\u5e744\u670821\u65e5\uff09\u306b\u3088\u308a\u5b9f\u52d9\u624b\u7d9a\u304c\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Proof of Origin\u306f\u6307\u5b9a\u6a5f\u95a2\u767a\u884c\u306e\u8a3c\u660e\u66f8\u3068\u9069\u683c\u306a\u8f38\u51fa\u8005\u306b\u3088\u308b\u81ea\u5df1\u7533\u544a\u306e\u4e21\u65b9\u3092\u5305\u542b\u3057\u307e\u3059\u304c\u3001IJCEPA\u306b\u304a\u3044\u3066\u306fJCCI\u304c\u5f15\u304d\u7d9a\u304d\u6307\u5b9a\u767a\u884c\u6a5f\u95a2\u3067\u3042\u308a\u3001\u73fe\u884c\u3067\u306f\u81ea\u5df1\u7533\u544a\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u539f\u7523\u5730\u306e\u691c\u8a3c\u8acb\u6c42\u306f\u3059\u3079\u3066FTA Cell\u3001Directorate of International Customs\uff08DIC\uff09\u306b\u4e00\u5143\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<hr \/>\n<h1>\u307e\u3068\u3081<\/h1>\n<p><span style=\"font-size: 12pt;\">\u65e5\u5370CEPA\u306f\u3001\u65e5\u7cfb\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u306b\u88fd\u54c1\u30fb\u90e8\u54c1\u3092\u8f38\u5165\u3059\u308b\u969b\u306e\u30b3\u30b9\u30c8\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u6709\u529b\u306a\u624b\u6bb5\u3067\u3059\u3002\u7279\u306b\u95a2\u7a0e\u7387\u306e\u9ad8\u3044\u54c1\u76ee\uff08\u81ea\u52d5\u8eca\u90e8\u54c1\u30fb\u6a5f\u68b0\u30fb\u5316\u5b66\u54c1\u7b49\uff09\u3067\u306f\u3001\u7279\u6075\u95a2\u7a0e\u306e\u6d3b\u7528\u306b\u3088\u308b\u7d4c\u6e08\u52b9\u679c\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u300c\u8a3c\u660e\u66f8\u3055\u3048\u3042\u308c\u3070\u4f7f\u3048\u308b\u300d\u3068\u3044\u3046\u6642\u4ee3\u306f\u3059\u3067\u306b\u7d42\u308f\u3063\u3066\u304a\u308a\u3001CAROTAR 2020\u4ee5\u964d\u306f\u30a4\u30f3\u30c9\u5074\u8f38\u5165\u8005\u304c\u4e3b\u4f53\u7684\u306b\u539f\u7523\u5730\u306e\u6839\u62e0\u60c5\u5831\u3092\u4fdd\u6709\u30fb\u7ba1\u7406\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u3068\u4ed8\u52a0\u4fa1\u5024\uff08QVC\uff09\u8a08\u7b97\u306e\u6574\u5408\u6027\u304c\u7279\u306b\u91cd\u8981\u306a\u30ea\u30b9\u30af\u9818\u57df\u3067\u3059\u3002\u79fb\u8ee2\u4fa1\u683c\u306eyear-end adjustment\u306b\u3088\u3063\u3066QVC\u304c\u9061\u53ca\u7684\u306b\u5909\u52d5\u3057\u3001\u7279\u6075\u95a2\u7a0e\u306e\u5426\u8a8d\u30fb\u8ffd\u5fb4\u95a2\u7a0e\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u30c1\u30fc\u30e0\u3068\u95a2\u7a0e\u30c1\u30fc\u30e0\u304c\u9023\u643a\u3057\u3066\u3001\u5e74\u5ea6\u3092\u901a\u3058\u305fQVC\u6c34\u6e96\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u307e\u305f\u3001\u65e5\u672c\u672c\u793e\u304cProof of Origin\u3092\u53d6\u5f97\u3059\u308b\u969b\u306b\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306e\u5546\u54c1\u8aac\u660e\u306e\u4e00\u81f4\u30fbPSR\u306e\u5145\u8db3\u78ba\u8a8d\u30fbQVC\u8a08\u7b97\u66f8\u306e\u6574\u5099\u3092\u5fb9\u5e95\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u30a4\u30f3\u30c9\u5074\u306f\u5f53\u5c40\u304b\u3089\u3044\u3064\u7167\u4f1a\u3092\u53d7\u3051\u3066\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u3001Form I\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u65e5\u672c\u672c\u793e\u304b\u3089\u53d6\u5f97\u3057\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u3001FTA\u6d3b\u7528\u3092\u6301\u7d9a\u53ef\u80fd\u306a\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u306e\u6700\u4f4e\u9650\u306e\u6761\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-size: 14pt;\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">Q. \u30a4\u30f3\u30c9\u3078\u306e\u8f38\u51fa\u3067\u7279\u6075\u95a2\u7a0e\u3092\u4f7f\u3046\u5834\u5408\u3001\u8a3c\u660e\u66f8\u306f\u8ab0\u304c\u767a\u884c\u3057\u307e\u3059\u304b\uff1f<\/span><br \/>\n<span style=\"font-size: 12pt;\">A. \u65e5\u5370CEPA\u306b\u304a\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\uff08JCCI\uff09\u304c\u767a\u7d66\u3059\u308bProof of Origin\uff08\u65e7\uff1a\u539f\u7523\u5730\u8a3c\u660e\u66f8\uff09\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Q. CAROTAR 2020\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/span><br \/>\n<span style=\"font-size: 12pt;\">A. \u7279\u6075\u7a0e\u7387\u306e\u9069\u7528\u304c\u5426\u8a8d\u3055\u308c\u3001\u4e00\u822c\u7a0e\u7387\u3068\u306e\u5dee\u984d\u304a\u3088\u3073\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u8ffd\u5fb4\u95a2\u7a0e\uff09\u304c\u8f38\u5165\u8005\u5074\u306b\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\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\u60c5\u5831\u53ce\u96c6\u306b\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<br \/>\n\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<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\u3067\u3059\u3002<\/span><br \/>\n<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<\/span><br \/>\n<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=\"3411\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/india_blog\/motivation-3\/%e6%9d%be%e6%b3%a2%e9%9b%84%e5%a4%a7-2\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/02\/-e1555404373596.jpg?fit=300%2C341&amp;ssl=1\" data-orig-size=\"300,341\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;5&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;SLT-A65V&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1543246998&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;35&quot;,&quot;iso&quot;:&quot;1000&quot;,&quot;shutter_speed&quot;:&quot;0.016666666666667&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;6&quot;}\" data-image-title=\"\u677e\u6ce2\u96c4\u5927\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/02\/-e1555404373596.jpg?fit=264%2C300&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/02\/-e1555404373596.jpg?fit=901%2C1024&amp;ssl=1\" class=\"wp-image-3411 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/02\/-e1555403897408-264x300.jpg?resize=118%2C134\" alt=\"\" width=\"118\" height=\"134\" data-recalc-dims=\"1\" \/><br \/>\nTokyo Consulting Firm Private Limited\uff08India\uff09<br \/>\n\u677e\u6ce2\u3000\u512a\u5927\uff08\u307e\u3064\u306a\u307f\u3000\u3086\u3046\u3060\u3044\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\u677e\u6ce2\u3000\u512a\u5927\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\u7a0e\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 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