http:\/\/www.kuno-cpa.co.jp\/pdf\/indonesia20120106.pdf<\/a>\u307e\u3067\uff09<\/p>\n\u3055\u3066\u3001\u3059\u3067\u306b\u7686\u69d8\u3082\u3054\u5b58\u3058\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4eca\u5e74\u4e00\u756a\u3001\u7269\u8b70\u3092\u304b\u3082\u3057\u305f\u6cd5\u6539\u6b63\u3092\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n
2011\u5e746\u670828\u65e5\u4ed8\u3051\u3067\u901a\u8ca8\u306b\u95a2\u3059\u308b2011\u5e74\u6cd5\u5f8b\u7b2c7\u53f7\u304c\u5373\u6642\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u4e2d\u306e\u540c\u6cd5\u7b2c21\u6761\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
(1)\u30eb\u30d4\u30a2\u3092\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u9818\u571f\u5185\u3067\u884c\u308f\u308c\u308b\u4ee5\u4e0b\u306b\u4f7f\u7528\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002
a.\u5404\u6c7a\u6e08\u53d6\u5f15
b.\u91d1\u92ad\u3067\u306e\u305d\u306e\u4ed6\u7fa9\u52d9\u6e05\u7b97\u3000\u53ca\u3073\u53c8\u306f
c.\u305d\u306e\u4ed6\u901a\u8ca8\u53d6\u5f15
(2)\u7b2c(1)\u9805\u306e\u7fa9\u52d9\u306f\u4ee5\u4e0b\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002
a.\u56fd\u5eab\u6b73\u51fa\u5165\u306b\u95a2\u3059\u308b\u7279\u5b9a\u53d6\u5f15
b.\u56fd\u5185\u5916\u3068\u306e\u7121\u511f\u63f4\u52a9
c.\u56fd\u969b\u5546\u53d6\u5f15
d.\u9280\u884c\u3078\u306e\u5916\u8ca8\u9810\u91d1
e.\u56fd\u969b\u6c7a\u6e08\u53d6\u5f15<\/p>\n
\u5f53\u8a72\u898f\u5b9a\u9055\u53cd\u3068\u3057\u3066\u3001\u540c\u6cd5\u7b2c33\u6761\u7b2c(1)\u9805\u306b\u306f\u3001\u524d\u8a18\u7b2c21\u6761\u7b2c(1)\u9805\u306b\u9055\u53cd\u3059\u308b\u8005\u3068\u30eb\u30d4\u30a2\u3067\u306e\u53d7\u3051\u53d6\u308a\u3092\u62d2\u5426\u3057\u305f\u8005\u306f\u5211\u6cd5\u306b\u3088\u308a1\u5e74\u4ee5\u5185\u306e\u61f2\u5f79\u30682\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u56fd\u5185\u306b\u304a\u3044\u3066\u3001\u30eb\u30d4\u30a2\u4ee5\u5916\u306e\u5916\u8ca8\u652f\u6255\u3044\u304c\u5168\u3066\u7981\u6b62\u3055\u308c\u305f\u3068\u3044\u3048\u308b\u304b\u306f\u4e0d\u660e\u77ad\u3067\u3059\u3002\u540c\u6cd5\u7b2c47\u6761\u30671\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u898f\u5b9a\u306b\u95a2\u3057\u3066\u306e\u65bd\u884c\u7d30\u5247\u3092\u898f\u5b9a\u3059\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u3082\u305d\u306e\u52d5\u5411\u306b\u6ce8\u8996\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n
\u6628\u5e74\u306f\u3001\u8f38\u5165\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u3081\u3050\u3063\u3066\u6df7\u4e71\u304c\u8d77\u3053\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u5f8c\u3082\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u306f\u5bb9\u6613\u306b\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u6cd5\u6539\u6b63\u3068\u305d\u306e\u5bfe\u7b56\u306b\u306f\u3068\u308a\u308f\u3051\u6ce8\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u6765\u5e74\u3082\u3001\u7686\u69d8\u306b\u3053\u306e\u3088\u3046\u306a\u6709\u76ca\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002
\u6765\u5e74\u5ea6\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n
\u4ee5\u4e0a<\/p>\n
\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u99d0\u5728\u54e1\u3000\u52a0\u85e4<\/div>\n","protected":false},"excerpt":{"rendered":"2011\u5e74\u3082\u6b8b\u308a\u308f\u305a\u304b\u3067\u3059\u306d\u3002\u4eca\u5e74\u306f\u3001\u5f0a\u793e\u306b\u3068\u3063\u3066\u3082\u79c1\u306b\u3068\u3063\u3066\u3082\u5927\u304d\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u7686\u69d8\u306e\u304a\u304b\u3052\u3067\u591a\u304f\u306e\u5f15\u304d\u5408\u3044\u3092\u9802\u304d\u3001\u305f\u304f\u3055\u3093\u306e\u304a\u5ba2\u69d8\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u6a5f\u4f1a\u3092\u9802\u304d\u307e\u3057\u305f\u3002 2012\u5e74\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3078\u306e […]","protected":false},"author":1,"featured_media":3454,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[29,25],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2019\/05\/\u6cd5\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payc0T-tN","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/1847"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/comments?post=1847"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/1847\/revisions"}],"predecessor-version":[{"id":2972,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/posts\/1847\/revisions\/2972"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media\/3454"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/media?parent=1847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/categories?post=1847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/wp-json\/wp\/v2\/tags?post=1847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}