\n| \n \uff12\uff10\uff05\u4ee5\u4e0a<\/p>\n<\/td>\n | \n \uff14\uff05<\/p>\n<\/td>\n | \n \uff12\uff10\uff05<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u4f8b\uff09\u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff16\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u3001\uff11\uff10\uff10\u4e07RM\u53ca\u3073\u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\uff11\uff12\uff10\u4e07RM\u3068\u3057\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u8ab2\u7a0e\u5e74\u5ea6\uff12\uff10\uff11\uff16\u5e74\uff1e<\/p>\n \u8ab2\u7a0e\u6240\u5f97\u3000\u3000\u3000\u3000\uff11\uff10\uff10\u4e07RM<\/p>\n \u6cd5\u4eba\u7a0e\u7387\u3000\u3000\u3000\u3000\uff12\uff14\uff05<\/p>\n ——————————–<\/p>\n \u6cd5\u4eba\u7a0e\u3000\u3000\u3000\u3000\u3000\uff12\uff14\u4e07RM<\/p>\n <\/p>\n \u7dcf\u984d\u6cd5\u4eba\u7a0e\u984d\u3000\u3000\uff12\uff14\u4e07RM<\/p>\n \u5b9f\u52b9\u7a0e\u7387\u3000\u3000\u3000\u3000\uff12\uff14\uff05<\/p>\n <\/p>\n \uff1c\u8ab2\u7a0e\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\uff1e<\/p>\n \u524d\u5e74\u5ea6\u8ab2\u7a0e\u6240\u5f97\u3000\uff11\uff10\uff10\u4e07RM<\/p>\n \u6cd5\u4eba\u7a0e\u7387\u3000\u3000\u3000\u3000\uff12\uff14\uff05<\/p>\n ——————————–<\/p>\n \u6cd5\u4eba\u7a0e\u3000\u3000\u3000\u3000\u3000\uff12\uff14\u4e07RM\u3000\u2460<\/p>\n <\/p>\n \uff08\u5bfe\u524d\u5e74\u5ea6\u8d85\u904e\u5206\uff09 <\/p>\n \u8ab2\u7a0e\u6240\u5f97\u3000 \uff11\uff12\uff10\u4e07RM\u3000<\/p>\n \u524d\u5e74\u5ea6\u8ab2\u7a0e\u6240\u5f97\u3000\uff11\uff10\uff10\u4e07RM<\/p>\n ——————————–<\/p>\n \u5bfe\u524d\u5e74\u5ea6\u8d85\u904e\u984d\u3000\uff12\uff10\u4e07RM\uff08\u5897\u52a0\u7387\uff1a\uff12\uff10\uff05(\uff12\uff10\u4e07RM ÷ \uff11\uff10\uff10\u4e07RM)\uff09<\/p>\n \u8efd\u6e1b\u7a0e\u7387\u3000\u3000\u3000\u3000\uff12\uff10\uff05<\/p>\n \u6cd5\u4eba\u7a0e\u984d\u3000\u3000\u3000\u3000\uff14\u4e07RM\u3000\u2461<\/p>\n <\/p>\n \u7dcf\u984d\u6cd5\u4eba\u7a0e\u984d\u3000\u3000\uff12\uff18\u4e07RM\uff08\u2460\uff0b\u2461\uff09<\/p>\n \u5b9f\u52b9\u7a0e\u7387\u3000\u3000\u3000\u3000\uff12\uff13\uff0e\uff13\uff05<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u3068\uff12\uff10\uff11\uff18\u5e74\u306e\u307f\u9069\u7528<\/p>\n <\/p>\n \uff13\uff0d\uff12\uff0e\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066<\/strong><\/p>\n <\/p>\n \u2460 \u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u306e\u7bc4\u56f2\u62e1\u5927<\/p>\n \u3000\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff14A\u6761\uff08\u2170\uff09\u53ca\u3073\uff08\u2171\uff09\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u975e\u5c45\u4f4f\u8005\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306e\u6e90\u6cc9\u7a0e\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u307e\u3059\u3002\u4eca\u307e\u3067\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u306b\u5bfe\u3057\u3066\u306e\u307f\u3001\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3044\u3066\u3082\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u6240\u5f97\u7a0e\u6cd5\uff14A\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u6240\u5f97\uff1e<\/p>\n \uff08\u2170\uff09\u30d6\u30e9\u30f3\u30c9\u306e\u4f7f\u7528\u6a29\u3001\u6a5f\u68b0\u3084\u6a5f\u68b0\u5668\u5177\u306e\u8a2d\u7f6e\u3084\u4ed5\u69d8\u306b\u95a2\u9023\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n \uff08\u2171\uff09\u5546\u696d\u7684\u4e8b\u696d\u306b\u304a\u3051\u308b\u6280\u8853\u7684\u7d4c\u55b6\u30fb\u7ba1\u7406\u306b\u95a2\u9023\u3057\u3066\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/p>\n <\/p>\n \uff1c\u73fe\u884c\uff1e<\/p>\n \u56fd\u5185\u3067\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u307f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n Finance Act 2016\u65bd\u884c\u306b\u5fdc\u3058\u3066<\/p>\n <\/p>\n \u2461 \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u5bfe\u3059\u308b\u5b9a\u7fa9\u306e\u62e1\u5927 <\/p>\n \u3000\u73fe\u884c\u3067\u306f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u5b9a\u7fa9\u306e\u4e2d\u306b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8a18\u8f09\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u305d\u308c\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\uff1e<\/p>\n a) \u4e0b\u8a18\u3001\u2170)\u53ca\u3073\u2171)\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/p>\n \u2170) \u7279\u8a31\u3001\u5546\u6a19\u3001\u30c7\u30b6\u30a4\u30f3\u3001\u6620\u50cf\u3001\u97f3\u697d\u7b49\u3092\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u4f7f\u7528\u3059\u308b\u6a29\u5229<\/p>\n \u2171)\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u306e\u7d4c\u9a13\u3084\u30b9\u30ad\u30eb\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n a) \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f7f\u7528\u6599\u307e\u305f\u306f\u4f7f\u7528\u3059\u308b\u6a29\u5229\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044<\/p>\n b) \u885b\u661f\u653e\u9001\u3001\u30b1\u30fc\u30d6\u30eb\u3084\u5149\u30d5\u30a1\u30a4\u30d0\u30fc\u306a\u3069\u306b\u3088\u3063\u3066\u9001\u4fe1\u3055\u308c\u308b\u6620\u50cf\u3084\u97f3\u58f0\u306e\u63d0\u4f9b\u306e\u6a29\u5229<\/p>\n c) \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3068\u5b9a\u7fa9\u3055\u308c\u305f\u8ca1\u7523\u30fb\u6a29\u5229\u307e\u305f\u306f\u305d\u306e\u4ed6\u9805\u76ee\u306e\u4f7f\u7528\u306e\u6a29\u5229<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n Finance Act 2016\u65bd\u884c\u306b\u5fdc\u3058\u3066<\/p>\n <\/p>\n \uff13\uff0d\uff13\uff0eGST<\/strong><\/p>\n\u2460 \u30b5\u30fc\u30d3\u30b9\u8f38\u5165\u306b\u304a\u3051\u308bGST\u8ab2\u7a0e\u6642\u70b9\u306e\u5909\u66f4<\/p>\n \u3000GST\u306e\u8ab2\u7a0e\u6642\u70b9\u3092\u3088\u308a\u660e\u78ba\u306b\u3059\u308b\u5909\u66f4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\uff1e<\/p>\n \u2170\uff09\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u304c\u306a\u3055\u308c\u305f\u65e5\u6642<\/p>\n \u2171\uff09\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u306e\u6cd5\u4eba\u304b\u3089\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u65e5\u6642<\/p>\n <\/p>\n \u3044\u305a\u308c\u304b\u65e9\u3044\u65b9\u3092\u3001\u8ab2\u7a0e\u6642\u70b9\u3068\u3057\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u2170\uff09\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u304c\u306a\u3055\u308c\u305f\u65e5\u6642<\/p>\n \u2171\uff09\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u306e\u6cd5\u4eba\u304b\u3089\u8acb\u6c42\u66f8\u3092\u53d7\u9818\u3057\u305f\u65e5\u6642 <\/p>\n \u3044\u305a\u308c\u304b\u65e9\u3044\u65b9\u3092\u3001\u8ab2\u7a0e\u6642\u70b9\u3068\u3057\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a<\/p>\n <\/p>\n \u2461 GST\u767b\u9332\u8981\u4ef6\u306e\u5909\u66f4<\/p>\n \u3000\u65b0\u305f\u306b2\u3064\u306e\u9805\u76ee\u3092GST\u767b\u9332\u8981\u4ef6\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u3001\u8ab2\u7a0e\u4f9b\u7d66\u984d\u304b\u3089\u514d\u9664\u3068\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\uff1e<\/p>\n \u2170\uff09\u4e8b\u696d\u7528\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u53bb<\/p>\n \u2171\uff09\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u5165\u306b\u304a\u3051\u308b\u4f9b\u7d66<\/p>\n \u2172\uff09\u30a6\u30a7\u30a2\u30cf\u30a6\u30b8\u30f3\u30b0\u30b9\u30ad\u30fc\u30e0\u306b\u57fa\u3065\u304f\u4f9b\u7d66<\/p>\n \u2173\uff09\u30a2\u30d7\u30eb\u30fc\u30d0\u30eb\u30fb\u30c8\u30eb\u30fb\u30de\u30cb\u30e5\u30d5\u30a1\u30af\u30c1\u30e3\u30fb\u30b9\u30ad\u30fc\u30e0\u306b\u304a\u3051\u308b\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5916\u306b\u6240\u5c5e\u3059\u308b\u3082\u306e\u306a\u3044\u3057\u306f\u53d7\u9818\u8005\u306b\u3088\u308b\u4f9b\u7d66<\/p>\n \u2174\uff09\u7b2c\uff11\uff15\uff15\u6761\u306b\u57fa\u3065\u304f\u30c7\u30b6\u30a4\u30f3\u30a8\u30ea\u30a2\uff08\u30e9\u30d6\u30a2\u30f3\u3001\u30e9\u30f3\u30ab\u30a6\u30a4\u3001\u30c6\u30a3\u30a2\u30de\u30f3\uff09\u5185\u306b\u304a\u3051\u308b\u4f9b\u7d66\u3002\u305f\u3060\u3057\u3001\u7b2c\uff11\uff16\uff10\u6761\uff11\u9805\u3067\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u306f\u9664\u304f\u3002<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u4e0b\u8a18\uff12\u3064\u306e\u9805\u76ee\u3092\u65b0\u305f\u306b\u8ffd\u52a0<\/p>\n \u2170\uff09\u4e0a\u8a18\u2170\uff09\u3092\u4e8b\u696d\u505c\u6b62\u306b\u4f34\u3046\u9664\u53bb\u306b\u4fee\u6b63\u3002<\/p>\n \u2171\uff09\u7b2c\uff11\uff16\uff13\u6761\u7b2c\uff11\u9805\u3067\u5b9a\u3081\u3089\u308c\u305f\u4f9b\u7d66\u3092\u9664\u304f\u3001\u7b2c\uff11\uff16\uff12\u6761\u3067\u5b9a\u3081\u3089\u308c\u305f\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u5185\u306b\u304a\u3051\u308b\u4f9b\u7d66<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c<\/p>\n \u2462 GST\u652f\u6255\u3044\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/p>\n \u3000\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247\u304c\u5f37\u5316\u3055\u308c\u3001\u6700\u5927\u3067\uff14\uff10\uff05\u306e\u7f70\u5247\u304c\u4e0e\u3048\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\u3068\u6539\u6b63\u6848\uff1e<\/p>\n \n\n\n| \n \u9045\u5ef6\u65e5\u6570<\/p>\n<\/td>\n | \n \u73fe\u884c<\/p>\n<\/td>\n | \n \u6539\u6b63\u6848<\/p>\n<\/td>\n<\/tr>\n | \n| \n \uff11\u301c\uff13\uff10\u65e5\u307e\u3067<\/p>\n<\/td>\n | \n \uff15%<\/p>\n<\/td>\n | \n \uff11\uff10\uff05<\/p>\n<\/td>\n<\/tr>\n | \n| \n \uff13\uff11\u65e5\u301c\uff16\uff10\u65e5\u307e\u3067<\/p>\n<\/td>\n | \n \u8ffd\u52a0:\uff11\uff10%<\/p>\n (\u5408\u8a08\uff1a\uff11\uff15\uff05)<\/p>\n<\/td>\n | \n \u8ffd\u52a0\uff1a\uff11\uff15\uff05<\/p>\n \uff08\u5408\u8a08\uff1a\uff12\uff15\uff05\uff09<\/p>\n<\/td>\n<\/tr>\n | \n| \n \uff16\uff11\u65e5\u301c\uff19\uff10\u65e5\u307e\u3067<\/p>\n<\/td>\n | \n \u8ffd\u52a0\uff1a\uff11\uff10\uff05<\/p>\n \uff08\u5408\u8a08\uff1a\uff12\uff15\uff05\uff09<\/p>\n<\/td>\n | \n \u8ffd\u52a0\uff1a\uff11\uff15\uff05<\/p>\n \uff08\u5408\u8a08\uff1a\uff14\uff10\uff05\uff09<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c<\/p>\n <\/p>\n \uff13\uff0d\uff14\uff0e\u500b\u4eba\u6240\u5f97\u7a0e<\/strong><\/p>\n <\/p>\n \u2460 \u914d\u5076\u8005\u63a7\u9664\u306b\u5bfe\u3059\u308b\u5236\u9650<\/p>\n \u3000\u914d\u5076\u8005\u63a7\u9664\u306b\u5bfe\u3057\u3066\u306e\u8981\u4ef6\u304c\u8ffd\u52a0\u3055\u308c\u3001\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u4eba\u3092\u5236\u9650\u3057\u307e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\uff1e<\/p>\n \u73fe\u884c\u3067\u306f\u3001\u914d\u5076\u8005\u306b\u6240\u5f97\u306a\u3044\u5834\u5408\u30014,000RM\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n \u307e\u305f\u3001\u914d\u5076\u8005\u304c\u4f55\u3089\u304b\u306e\u969c\u5bb3\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u3057\u30663,500RM\u306e\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3002<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u914d\u5076\u8005\u304c\u3001\u56fd\u5916\u3067\u6240\u5f97\u304c\u3042\u308a\u3001\u305d\u306e\u984d\u304c4,000RM\u4ee5\u4e0a\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u304c\u4f55\u3089\u304b\u306e\u969c\u5bb3\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306f\u306a\u3044\u3002<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u3088\u308a\u65bd\u884c<\/p>\n <\/p>\n \u2461 \u751f\u6d3b\u30b9\u30bf\u30a4\u30eb\u63a7\u9664\u3092\u8ffd\u52a0<\/p>\n \u3000\u4eca\u307e\u3067\u3001\u30ab\u30c6\u30b4\u30ea\u30fc\u5225\u3067\u63a7\u9664\u984d\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u3092\u7d71\u4e00\u3057\u3001\u65b0\u305f\u306a\u30ab\u30c6\u30b4\u30ea\u30fc\u300c\u751f\u6d3b\u30b9\u30bf\u30a4\u30eb\u300d\u3092\u8a2d\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\uff1e<\/p>\n a) \u672c\u3001\u96d1\u8a8c\u3084\u305d\u308c\u306b\u985e\u4f3c\u3059\u308b\u66f8\u7269\u306e\u8cfc\u5165\u306b\u5bfe\u3057\u3066\u306f\u3001\u6bce\u5e741,000RM\u307e\u3067\u63a7\u9664\u3092\u8a8d\u3081\u308b<\/p>\n b) \u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u306b\u5bfe\u3057\u3066\u306f\u3001\uff13\u5e74\u6bce\u306b\u4e0a\u96503,000RM\u307e\u3067\u63a7\u9664\u3092\u8a8d\u3081\u308b<\/p>\n c) \u904b\u52d5\u5668\u5177\u306e\u8cfc\u5165\u306b\u5bfe\u3057\u3066\u306f\u3001\u6bce\u5e74300RM\u307e\u3067\u63a7\u9664\u3092\u8a8d\u3081\u308b<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u73fe\u884c\u3067\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3001\u4e0a\u8a18\uff13\u3064\u306e\u3082\u306e\u306b\u52a0\u3048\u3001\u65b0\u305f\u306b\u4e0b\u8a18\u3067\u793a\u3059\u3082\u306e\u3092\u542b\u3093\u3060\u300c\u751f\u6d3b\u30b9\u30bf\u30a4\u30eb\u63a7\u9664\u300d\u3068\u3044\u3046\u3082\u306e\u3092\u5236\u5b9a\u3057\u3001\u6bce\u5e74\u4e0a\u96502,500RM\u307e\u3067\u306e\u63a7\u9664\u3092\u8a8d\u3081\u308b<\/p>\n <\/p>\n a) \u65e5\u520a\u7d19\u306e\u8cfc\u5165<\/p>\n b) \u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u53ca\u3073\u30bf\u30d6\u30ec\u30c3\u30c8\u306e\u8cfc\u5165<\/p>\n c) \u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u901a\u4fe1\u8cbb<\/p>\n d) \u30b8\u30e0\u4f1a\u54e1\u8cbb<\/p>\n <\/p>\n \n\n\n| \n \u63a7\u9664\u9805\u76ee<\/p>\n<\/td>\n | \n \u73fe\u5728<\/p>\n<\/td>\n | \n \u6539\u6b63\u5f8c<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u63a7\u9664\u9805\u76ee<\/p>\n<\/td>\n | \n 1\u5e74\u9593<\/p>\n<\/td>\n | \n 3\u5e74\u9593<\/p>\n<\/td>\n | \n 1\u5e74\u9593<\/p>\n<\/td>\n | \n 3\u5e74\u9593<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u8aad\u307f\u7269\u306b\u95a2\u3059\u308b\u63a7\u9664<\/p>\n<\/td>\n | \n 1,000RM<\/p>\n<\/td>\n | \n 3,000RM<\/p>\n<\/td>\n | \n 2,500RM<\/p>\n<\/td>\n | \n 7,500RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u30d1\u30bd\u30b3\u30f3\u8cfc\u5165\u306b\u5bfe\u3059\u308b\u63a7\u9664<\/p>\n<\/td>\n | \n 3,000RM\uff08\uff13\u5e74\u304a\u304d\uff09<\/p>\n<\/td>\n | \n 3,000RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u904b\u52d5\u5668\u5177\u306b\u5bfe\u3059\u308b\u63a7\u9664<\/p>\n<\/td>\n | \n 300RM<\/p>\n<\/td>\n | \n 900RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u5408\u8a08<\/p>\n<\/td>\n | \n <\/p>\n<\/td>\n | \n 6,900RM<\/p>\n<\/td>\n | \n <\/p>\n<\/td>\n | \n 7,500RM<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \u5e74\u9593\u3067\uff12\uff10\uff10RM\uff083\u5e74\u9593\u3067600RM\uff09\u306f\u63a7\u9664\u3067\u304d\u308b\u984d\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u3088\u308a\u65bd\u884c<\/p>\n <\/p>\n \u2462 \u8a17\u5150\u6240\u3084\u5e7c\u7a1a\u5712\u8cbb\u7528\u306b\u95a2\u3059\u308b\u63a7\u9664<\/p>\n \u3000\u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u3088\u308a\u3001\u65b0\u305f\u306b\u5236\u5b9a\u3055\u308c\u305f\u63a7\u9664\u9805\u76ee\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \uff16\u6b73\u4ee5\u4e0b\u306e\u5b50\u4f9b\u3067\u3001\u8a17\u5150\u6240\uff08Child Care Center Act1984\u3067\u5b9a\u3081\u3089\u308c\u305f\uff09\u3084\u5e7c\u7a1a\u5712\uff08Education Act 1996\u3067\u5b9a\u3081\u3089\u308c\u305f\uff09\u306b\u901a\u3046\u5150\u7ae5\u3092\u6301\u3064\u500b\u4eba\u306b\u5bfe\u3057\u3066\u30011,000RM\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \uff12\uff10\uff11\uff17\u5e74\u5ea6\uff11\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c<\/p>\n \u2463 \u6388\u4e73\u5668\u5177\u8cfc\u5165\u306b\u5bfe\u3057\u3066\u306e\u63a7\u9664<\/p>\n \u3000\u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u3088\u308a\u3001\u65b0\u305f\u306b\u5236\u5b9a\u3055\u308c\u305f\u63a7\u9664\u9805\u76ee\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u6388\u4e73\u5668\u5177\u306e\u8cfc\u5165\u306b\u95a2\u3057\u3066\u30011,000RM\u306e\u63a7\u9664\u984d\u3092\u8a8d\u3081\u308b\u3002\u305f\u3060\u3057\u3001\uff12\u6b73\u4ee5\u4e0b\u306e\u5150\u7ae5\u3092\u6301\u3064\u5973\u6027\u306e\u307f\u306e\u7533\u8acb\u53ca\u3073\uff12\u5e74\u306b\uff11\u56de\u306e\u307f\u306e\u7533\u8acb\u3068\u306a\u308b\u3002<\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u3088\u308a\u65bd\u884c<\/p>\n <\/p>\n \uff13\uff0d\uff15\uff0e\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u5370\u7d19\u7a0e<\/strong><\/p>\n\u3000\u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff18\u5e74\u3088\u308a\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u4e0d\u52d5\u7523\u306b\u304a\u3051\u308b\u5370\u7d19\u7a0e\u304c\u5909\u308f\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c\u3068\u6539\u6b63\u6848\uff1e<\/p>\n \n\n\n| \n \u756a\u53f7<\/p>\n<\/td>\n | \n \u5e02\u5834\u4fa1\u683c<\/p>\n<\/td>\n | \n \u73fe\u884c<\/p>\n<\/td>\n | \n \u6539\u6b63\u6848<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u2460<\/p>\n<\/td>\n | \n \u6700\u521d\u306e100,000RM<\/p>\n<\/td>\n | \n 1%<\/p>\n<\/td>\n | \n 1%<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u2461<\/p>\n<\/td>\n | \n 100,001RM\u301c500,000RM<\/p>\n<\/td>\n | \n 2%<\/p>\n<\/td>\n | \n 2%<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u2462<\/p>\n<\/td>\n | \n 500,001RM\u4ee5\u4e0a<\/p>\n<\/td>\n | \n 3%<\/p>\n<\/td>\n | \n 3%<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u2463<\/p>\n<\/td>\n | \n 1,000,000RM\u4ee5\u4e0a<\/p>\n<\/td>\n | \n 3%<\/p>\n<\/td>\n | \n 4%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \u4f8b\uff09<\/p>\n \u8cfc\u5165\u91d1\u984d\u3000200\u4e07RM<\/p>\n \u5370\u7d19\u7a0e\u8a08\u7b97<\/p>\n \n\n\n| \n \u91d1\u984d<\/p>\n<\/td>\n | \n \u5370\u7d19\u7a0e\u5272\u5408<\/p>\n<\/td>\n | \n \u5bfe\u8c61\u91d1\u984d<\/p>\n<\/td>\n | \n \u5370\u7d19\u7a0e\u984d<\/p>\n<\/td>\n<\/tr>\n | \n| \n \u6700\u521d\u306e100,000RM<\/p>\n<\/td>\n | \n 1%<\/p>\n<\/td>\n | \n 100,000RM<\/p>\n<\/td>\n | \n 1,000RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n 100,001RM \u301c 500,000RM<\/p>\n<\/td>\n | \n 2%<\/p>\n<\/td>\n | \n 400,000RM<\/p>\n<\/td>\n | \n 8,000RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n 500,001RM \u301c 1,000,000RM<\/p>\n<\/td>\n | \n 3%<\/p>\n<\/td>\n | \n 500,000RM<\/p>\n<\/td>\n | \n 20,000RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n 1,000,001RM \u301c<\/p>\n<\/td>\n | \n 4%<\/p>\n<\/td>\n | \n 1,000,000RM<\/p>\n<\/td>\n | \n 40,000RM<\/p>\n<\/td>\n<\/tr>\n | \n| \n <\/p>\n<\/td>\n | \n <\/p>\n<\/td>\n | \n \u7dcf\u984d 2,000,000RM<\/p>\n<\/td>\n | \n \u7dcf\u984d 69,000RM<\/p>\n \uff08\u5f93\u6765\u306f\u300154,000RM\uff09<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff18\u5e74\u5ea6\uff11\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c<\/p>\n <\/p>\n \uff13\uff0d\uff16\uff0e\u512a\u9047\u7a0e\u5236<\/strong><\/p>\n <\/p>\n \u2460 \u30a4\u30f3\u30bf\u30fc\u30f3\u30b7\u30c3\u30d7\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u4e8c\u91cd\u63a7\u9664\u306e\u671f\u9593\u5ef6\u9577<\/p>\n \u3000\u30a4\u30f3\u30bf\u30fc\u30f3\u30b7\u30c3\u30d7\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u5bfe\u3059\u308b\u63a7\u9664\u306e\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30de\u30ec\u30fc\u30b7\u30a2\u4eba\u5352\u696d\u751f\u306b\u5bfe\u3059\u308b\u96c7\u7528\u306e\u4fc3\u9032\u3092\u56f3\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u76ee\u7684\u3067\u3059\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u884c><\/p>\n Talent Corporation Malaysia Berhad\u306b\u3088\u3063\u3066\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u793e\u304c\u53c2\u52a0\u3059\u308b\u3001\u30a4\u30f3\u30bf\u30fc\u30f3\u30b7\u30c3\u30d7\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u304a\u3044\u3066\u304b\u304b\u3063\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4e8c\u91cd\u63a7\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u5b66\u4f4d\u306b\u5fdc\u3058\u3066\u3001\u63a7\u9664\u3067\u304d\u308b\u8ce6\u8ab2\u5e74\u6570\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u3002 <\/p>\n \u2170)\u3000\u5b66\u4f4d\u3000—\u3000\u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff12\u5e74\u304b\u3089\uff12\uff10\uff11\uff16\u5e74\u307e\u3067<\/p>\n \u2171\uff09 \u5c02\u9580\u58eb — \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff15\u5e74\u304b\u3089\uff12\uff10\uff11\uff16\u5e74\u307e\u3067<\/p>\n <\/p>\n \uff1c\u6539\u6b63\u6848\uff1e<\/p>\n \u3053\u306e\u305d\u308c\u305e\u308c\u306e\u8ce6\u8ab2\u5e74\u5ea6\u3092\uff13\u5e74\u4f38\u3070\u3057\u3001\uff12\uff10\uff11\uff19\u5e74\u307e\u3067\u9069\u7528\u53ef\u80fd\u3068\u3059\u308b\u3002<\/p>\n <\/p>\n \uff1c\u65bd\u884c\u5e74\u5ea6\uff1e<\/p>\n \u8ce6\u8ab2\u5e74\u5ea6\uff12\uff10\uff11\uff17\u5e74\u301c\uff12\uff10\uff11\uff19\u5e74\u306e\u307f<\/p>\n <\/p>\n \u2461 \u30cf\u30e9\u30eb\u30d1\u30fc\u30af\u5185\u3067\u53d6\u308a\u6271\u3046\u30cf\u30e9\u30eb\u98df\u54c1\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u7de9\u548c<\/p>\n \u3000\u65b0\u305f\u306b\u6a5f\u80fd\u6027\u98df\u54c1\u3068\u30d7\u30ed\u30d0\u30a4\u30aa\u30c6\u30a3\u30c3\u30af\u98df\u54c1\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u7de9\u548c\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n <\/p>\n \uff1c\u73fe\u6cd5\uff1e<\/p>\n HDC\uff08Halal Development Corporation\uff09\u304c\u4fc3\u9032\u3057\u3066\u3044\u308b\u30cf\u30e9\u30eb\u30d1\u30fc\u30af\u3067\u6d3b\u52d5\u3057\u3066\u3044\u308b\u30cf\u30e9\u30eb\u30d3\u30b8\u30cd\u30b9\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4e0e\u3048\u308b\u3002<\/p>\n <\/p>\n \u2170) \u9069\u683c\u8cc7\u672c\u652f\u51fa\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306f\u3001\uff11\uff10\u5e74\u9593\u514d\u9664\u3002\u3082\u3057\u304f\u306f\u3001\uff15\u5e74\u9593\u306e\u8f38\u51fa\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u3092\u514d\u9664\u3068\u3059\u308b\u3002<\/p>\n \u2171\uff09\u30cf\u30e9\u30eb\u88fd\u54c1\u3092\u958b\u767a\u3001\u751f\u7523\u3059\u308b\u306b\u305f\u3081\u306b\u5fc5\u8981\u306a\u539f\u6750\u6599\u306e\u8f38\u5165\u306b\u5bfe\u3057\u3066\u306f\u3001\u95a2\u7a0e\u3092\u514d\u9664\u3068\u3059\u308b<\/p>\n \u2172\uff09GMO \u30b3\u30fc\u30c9\uff08WHO\u3084FAO\u304c\u5b9a\u3081\u3066\u3044\u308b\u98df\u54c1\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u305f\u98df\u6750\uff09\u3084HACCP\u30b3\u30fc\u30c9\u304c\u53d6\u5f97\u3055\u308c\u3066\u3044\u308b\u98df\u54c1\u306e\u8cfc\u5165\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u4e8c\u91cd\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n <\/p>\n \u672c\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u7528\u3067\u304d\u308b\u98df\u54c1\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n \u2170\uff09\u52a0\u5de5\u98df\u54c1<\/p>\n \u2171\uff09\u5316\u7ca7\u54c1\u3001\u533b\u85ac\u54c1\u306a\u3069<\/p>\n \u2172\uff09\u8089\u88fd\u54c1<\/p>\n 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