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{"id":2034,"date":"2016-02-15T15:21:03","date_gmt":"2016-02-15T15:21:03","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/indonesia_blog\/%e3%83%8d%e3%82%ac%e3%83%86%e3%82%a3%e3%83%96%e3%83%aa%e3%82%b9%e3%83%88%e6%94%b9%e6%ad%a3%e3%80%802016%e5%b9%b4\/"},"modified":"2021-08-12T13:27:08","modified_gmt":"2021-08-12T13:27:08","slug":"indonesia-nega-2016","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/indonesia_blog\/indonesia-nega-2016\/","title":{"rendered":"\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u6539\u6b63\u30002016\u5e74"},"content":{"rendered":"<p>2\u670811\u65e5\u306b\u653f\u5e9c\u3088\u308a\u767a\u8868\u3055\u308c\u305f\u300c\u6295\u8cc7\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306e\u6539\u6b63\u300d\u306b\u3064\u3044\u3066\u3054\u9023\u7d61\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u306f\u3001\u6761\u6587\u3068\u3057\u3066\u51fa\u3066\u304d\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u304c\u3001\u653f\u5e9c\u304b\u3089\u306e\u6b63\u5f0f\u767a\u8868\u3067\u3059\u306e\u3067\u3001\u3053\u306e\u307e\u307e\u3001\u6539\u8a02\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u30022014\u5e744\u6708\u306e\u6539\u5b9a\uff08\u5927\u7d71\u9818\u898f\u5b9a2014\u5e7439\u53f7\uff09\u306b\u6b21\u3050\u3001\u4eca\u56de\u306e\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u81f4\u3057\u307e\u3059\u3002\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306f\u5927\u304d\u304f\u300c\u6295\u8cc7\u306b\u9589\u9396\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5206\u91ce\uff08\u6295\u8cc7\u7981\u6b62\uff09\u300d\u3068\u300c\u6761\u4ef6\u4ed8\u3067\u89e3\u653e\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5206\u91ce\u300d\u306b\u5206\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5206\u91ce\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u8cc7100\uff05\u306e\u6295\u8cc7\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30102016\u5e74\u306e\u6539\u5b9a\u30dd\u30a4\u30f3\u30c8\u3011<\/p>\n<p>\u300c\u6295\u8cc7\u306b\u9589\u9396\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5206\u91ce\u300d<\/p>\n<p>\u5168\u90e8\u306720\u5206\u91ce\u3002\u8fb2\u696d\u3001\u6797\u696d\u3001\u5de5\u696d\u3001\u904b\u8f38\u3001\u60c5\u5831\u901a\u4fe1\u3001\u6587\u5316\u30fb\u89b3\u5149\u7b49\u306b\u95a2\u3059\u308b\u5206\u91ce\u306b\u3001\u65b0\u305f\u306b\u300c\u6c34\u65cf\u9928\u306e\u88c5\u98fe\u306b\u7528\u3044\u308b\u305f\u3081\u306e\u30b5\u30f3\u30b4\u306e\u4f7f\u7528\u300d\u3092\u8ffd\u52a0\u3002<\/p>\n<p>\u300c\u6761\u4ef6\u4ed8\u3067\u89e3\u653e\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5206\u91ce\u300d<\/p>\n<p>\u2605\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u304b\u3089\u9664\u5916\u4e88\u5b9a\u306e\u5206\u91ce\uff08\u5916\u8cc7100\uff05\u51fa\u8cc7\u304c\u53ef\u80fd\uff09<\/p>\n<p>\u5168\u90e8\u306735\u5206\u91ce\u3002\u30af\u30e9\u30e0\u30e9\u30d0\u30fc\u7523\u696d\u3001\u51b7\u8535\u4fdd\u7ba1\u5009\u5eab\u696d\u3001\u89b3\u5149\u696d\uff08\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u30d0\u30fc\u3001\u30ab\u30d5\u30a7\u3001\u30ec\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u3001\u82b8\u8853\u3001\u30a8\u30f3\u30bf\u30fc\u30c6\u30fc\u30e1\u30f3\u30c8\u3001\u30b9\u30dd\u30fc\u30c4\u30b9\u30bf\u30b8\u30a2\u30e0\uff09\u3001\u6620\u753b\u4e8b\u696d\u3001100\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0a\u306e\u6295\u8cc7\u306eE\u30b3\u30fc\u30de\u30b9\u4e8b\u696d\u3001\u901a\u4fe1\u6a5f\u5668\u306e\u7814\u7a76\u6240\u3001\u6709\u5bb3\u3067\u306a\u3044\u5ec3\u68c4\u7269\u306e\u7ba1\u7406\u30fb\u51e6\u7406\u3001<\/p>\n<p>\u5de5\u696d\u7528\u539f\u6599\u3000\u7b49<\/p>\n<p>\u2605\u898f\u5236\u7de9\u548c\u4e88\u5b9a\u306e\u5206\u91ce<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>&nbsp;<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>\u5916\u8cc7\u6bd4\u7387<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u4e8b\u696d\u5206\u91ce<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>1<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>33%&rArr;67%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u5378\u58f2\u30fb\u5009\u5eab\u696d\u7b49<\/p>\n<p>\uff08\u51b7\u8535\u4fdd\u7ba1\u5009\u5eab\u696d\u306b\u95a2\u3057\u3066\u306f100\uff05\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>2014\u5e74\u306e\u6539\u5b9a\u4ee5\u524d\u306f\u5916\u8cc7100\uff05\u3060\u3063\u305f\u3082\u306e\u304c2014\u5e74\u306e\u6539\u6b63\u3067\u898f\u5236\u5f37\u5316\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u518d\u3073\u898f\u5236\u7de9\u548c\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>2<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>49%&rArr;67%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u65c5\u884c\u4ee3\u7406\u5e97\u3001\u6559\u80b2\u8a13\u7df4\u65bd\u8a2d\u3001\u30b4\u30eb\u30d5\u5834\u3001\u822a\u7a7a\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u7b49<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>3<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>49%&rArr;100%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u30b9\u30dd\u30fc\u30c4\u65bd\u8a2d\u3001\u6620\u753b\u30b5\u30fc\u30d3\u30b9\u3001\u30af\u30e9\u30e0\u30e9\u30d0\u30fc\u7523\u696d<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>4<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>51%&rArr;67%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u79c1\u7acb\u535a\u7269\u9928\u3001\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u3001\u5c55\u793a\u4f1a\u3001<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>5<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>51%&rArr;100%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u30ec\u30b9\u30c8\u30e9\u30f3<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>6<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>55%&rArr;67%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u5efa\u8a2d\u696d\uff08\u6295\u8cc7\u984d\u306f100\u5104\u30eb\u30d4\u30a2\u4ee5\u4e0a\uff09<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>7<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>65%&rArr;67%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u901a\u4fe1\u696d<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>8<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>85%&rArr;100%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u88fd\u85ac\u696d<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>2014\u5e74\u306e\u6539\u6b63\u3067\u5916\u8cc775\uff05\u304b\u308985\uff05\u3068\u898f\u5236\u304c\u7de9\u548c\u3092\u7d4c\u3066\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u66f4\u306b\u898f\u5236\u7de9\u548c\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>9<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>95%&rArr;100%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u9ad8\u901f\u9053\u8def\u4e8b\u696d<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>10<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>30%&rArr;30%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u5712\u82b8\u4f5c\u7269\u306e\u80b2\u82d7\u3001\u683d\u57f9\u4e8b\u696d<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>11<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>51%&rArr;51%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u30b9\u30d1<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>12<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>85%&rArr;81%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u30ea\u30fc\u30b9\u696d<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"45\">\n<p>13<\/p>\n<\/td>\n<td valign=\"top\" width=\"113\">\n<p>95%&rArr;95%<\/p>\n<\/td>\n<td valign=\"top\" width=\"198\">\n<p>\u30d7\u30e9\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3<\/p>\n<\/td>\n<td valign=\"top\" width=\"223\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306e\u767a\u8868\u3067\u306f\u3001\u898f\u5236\u5f37\u5316\u306e\u90e8\u5206\u306f\u5177\u4f53\u7684\u306b\u8a00\u53ca\u3055\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u6570\u9031\u9593\u4ee5\u5185\u306b\u8a73\u7d30\u304c\u518d\u5ea6\u767a\u8868\u3055\u308c\u308b\u6a21\u69d8\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"2\u670811\u65e5\u306b\u653f\u5e9c\u3088\u308a\u767a\u8868\u3055\u308c\u305f\u300c\u6295\u8cc7\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306e\u6539\u6b63\u300d\u306b\u3064\u3044\u3066\u3054\u9023\u7d61\u81f4\u3057\u307e\u3059\u3002 \u3053\u3061\u3089\u306f\u3001\u6761\u6587\u3068\u3057\u3066\u51fa\u3066\u304d\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u304c\u3001\u653f\u5e9c\u304b\u3089\u306e\u6b63\u5f0f\u767a\u8868\u3067\u3059\u306e\u3067\u3001\u3053\u306e\u307e\u307e\u3001\u6539\u8a02\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u30022014\u5e744 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