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{"id":2307,"date":"2021-11-25T06:17:44","date_gmt":"2021-11-25T06:17:44","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/?p=2307"},"modified":"2021-11-25T06:17:44","modified_gmt":"2021-11-25T06:17:44","slug":"tax-system-overview","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/tax-system-overview\/","title":{"rendered":"\u30102021\u5e7410\u6708\u73fe\u5728\u3011\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7a0e\u5236\u6982\u8981"},"content":{"rendered":"<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\u30df\u30e3\u30f3\u30de\u30fc\u62e0\u70b9\u306e\u8fd1\u85e4 \u8cb4\u653f\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<strong>\u300c\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7a0e\u5236\u6982\u8981\u300d<\/strong>\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><div class=\"su-box su-box-style-default\" id=\"\" style=\"border-color:#000000;border-radius:5px\"><div class=\"su-box-title\" style=\"background-color:#333333;color:#FFFFFF;border-top-left-radius:3px;border-top-right-radius:3px\">\u30df\u30e3\u30f3\u30de\u30fc\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div><div class=\"su-box-content su-u-clearfix su-u-trim\" style=\"border-bottom-left-radius:3px;border-bottom-right-radius:3px\"><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\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:\/\/wiki-investment.jp\/category\/%E3%83%9F%E3%83%A3%E3%83%B3%E3%83%9E%E3%83%BC\/\"><span style=\"font-size: 12pt;\">\u30fb\u30df\u30e3\u30f3\u30de\u30fc\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a><br \/>\n<span style=\"font-size: 12pt;\">\u30bf\u30a4\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\/asean\/myanmar\/\">\u30fb\u30df\u30e3\u30f3\u30de\u30fc\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/div><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306f\uff12\uff10\uff12\uff11\u5e74\u3001\u653f\u6cbb\u4e0d\u5b89\u304b\u3089\u6df1\u523b\u306a\u30d3\u30b8\u30cd\u30b9\u306e\u505c\u6ede\u3092\u62db\u304d\u307e\u3057\u305f\u304c\u3001\u5185\u56fd\u6b73\u5165\u5c40\uff08Inland Revenue Department\uff1aIRD\uff09\u306e\u767a\u8868\u306b\u3088\u308b\u3068\u3001<br \/>\n\u56fd\u5185\u7d0d\u7a0e\u8005\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3066\u7d4c\u6e08\u306e\u6d3b\u6027\u5316\u3092\u727d\u5f15\u3059\u308b\u76ee\u7684\u3067\u3001\u5168\u4f53\u3068\u3057\u3066\u7a0e\u7387\u304c\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u4eca\u56de\u306f\u3001\u6700\u8fd1\u767a\u8868\u3055\u308c\u305f\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\u4ee5\u964d\u306e\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7a0e\u5236\u306e\u6982\u8981\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059<\/span><\/p>\n<h2><\/h2>\n<h2>\u7a0e\u91d1\u306e\u7a2e\u985e<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u4e0a\u3067\u95a2\u4fc2\u3059\u308b\u5404\u7a2e\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<br \/>\n<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08Corporate Income Tax\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\uff08Personal Income Tax\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u5546\u696d\u7a0e\uff08Commercial Tax\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u8b72\u6e21\u76ca\u7a0e\uff08Capital Gain Tax\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u7279\u5225\u7269\u54c1\u7a0e\uff08Special Goods Tax\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u8f38\u5165\u95a2\u7a0e\uff08Import Custom Duty\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08Property Tax\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30fb\u5370\u7d19\u7a0e\uff08Stamp Duty\uff09<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u304a\u3001\u3044\u308f\u3086\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08Withholding Tax\uff09\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e00\u7a2e\u3067\u3059\u304c\u3001\u7a0e\u7387\u3084\u5236\u5ea6\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u5168\u304f\u7570\u306a\u308b\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6982\u8981<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306f\u7a0e\u52d9\u5e74\u5ea6\u3092\uff11\uff10\u6708\uff5e\u7fcc\u5e74\uff19\u6708\u307e\u3067\u306e\uff11\uff12\u304b\u6708\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\uff5e\uff12\uff10\uff12\uff12\u5e74\uff13\u6708\u3092\u79fb\u884c\u671f\u9593\u3068\u3057\u3001\u5909\u66f4\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u307e\u305f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3082\u3001\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\u306e\u79fb\u884c\u671f\u9593\u5e74\u5ea6\u306b\u3001\u5f93\u524d\u306e\uff12\uff15\uff05\u304b\u3089\u5909\u66f4\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6700\u65b0\uff08\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\uff5e\uff09\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\uff12\uff12\uff05<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u8ab2\u7a0e\u5e74\u5ea6\uff1a\u6bce\u5e74\uff14\u6708\uff5e\u7fcc\u5e74\uff13\u6708<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u7a0e\u671f\u9650\uff1a\u6bce\u56db\u534a\u671f\u672b\u306e\u7fcc\u6708\uff11\uff10\u65e5\u307e\u3067\uff08\u203b\u4e88\u7d0d\u6271\u3044\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u5e74\u5ea6\u672b\u306e\u7fcc\u56db\u534a\u671f\u672b\u307e\u3067<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6982\u8981<\/h2>\n<p><span style=\"font-size: 12pt;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u306b\u3001\u7a0e\u52d9\u5e74\u5ea6\u304c\u5909\u66f4\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u7d2f\u9032\u8ab2\u7a0e\u306e\u9069\u7528\u7a0e\u7387\u5bfe\u8c61\u6240\u5f97\u984d\u3082\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u307e\u305f\u3001\u5f53\u8a72\u5e74\u5ea6\u4e2d\uff11\uff18\uff13\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u500b\u4eba\u3092\u5c45\u4f4f\u8005\u3068\u8a8d\u5b9a\u3057\u3001\u5c45\u4f4f\u8005\u306f\u5168\u4e16\u754c\u6240\u5f97\u3001\u975e\u5c45\u4f4f\u8005\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6700\u65b0\uff08\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\uff5e\uff09\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\u4ee5\u4e0b\u306e\u30c6\u30fc\u30d6\u30eb\u306b\u57fa\u3065\u304f\uff1a<\/span><\/p>\n<table style=\"width: 79.9516%; height: 540px;\">\n<tbody>\n<tr style=\"height: 20px;\">\n<td style=\"height: 30px; width: 17.5325%;\" rowspan=\"2\"><span style=\"font-weight: 400;\">\u6bb5\u968e<\/span><\/td>\n<td style=\"height: 20px; width: 63.6364%;\" colspan=\"2\"><span style=\"font-weight: 400;\">\u6240\u5f97\u984d\uff08\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\uff5e\uff09<\/span><\/td>\n<td style=\"height: 30px; width: 67.2757%;\" rowspan=\"2\"><span style=\"font-weight: 400;\">\u7a0e\u7387<\/span><\/td>\n<\/tr>\n<tr style=\"height: 10px;\">\n<td style=\"height: 10px; width: 31.8182%;\"><span style=\"font-weight: 400;\">MMK<\/span><\/td>\n<td style=\"height: 10px; width: 31.8182%;\"><span style=\"font-weight: 400;\">MMK<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px; width: 17.5325%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">2,000,000<\/span><\/td>\n<td style=\"height: 40px; width: 67.2757%;\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px; width: 17.5325%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">2,000,001<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">10,000,000<\/span><\/td>\n<td style=\"height: 40px; width: 67.2757%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px; width: 17.5325%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">10,000,001<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">30,000,000<\/span><\/td>\n<td style=\"height: 40px; width: 67.2757%;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px; width: 17.5325%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">30,000,001<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">50,000,000<\/span><\/td>\n<td style=\"height: 40px; width: 67.2757%;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px; width: 17.5325%;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">50,000,001<\/span><\/td>\n<td style=\"height: 40px; width: 31.8182%;\"><span style=\"font-weight: 400;\">70,000,000<\/span><\/td>\n<td style=\"height: 40px; width: 67.2757%;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px; width: 17.5325%;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"height: 40px; width: 63.6364%;\" colspan=\"2\"><span style=\"font-weight: 400;\">70,000,001\u4ee5\u4e0a<\/span><\/td>\n<td style=\"height: 40px; width: 67.2757%;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u8ab2\u7a0e\u5e74\u5ea6\uff1a\u6bce\u5e74\uff14\u6708\uff5e\u7fcc\u5e74\uff13\u6708<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u7d0d\u7a0e\u671f\u9650\uff1a\u6bce\u6708\u306e\u6240\u5f97\u306b\u3064\u304d\u7fcc\u6708\uff11\uff15\u65e5\u307e\u3067<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u5e74\u5ea6\u672b\u306e\u7fcc\u56db\u534a\u671f\u672b\u307e\u3067<\/span><\/p>\n<h2><b>\u5546\u696d\u7a0e\u306e\u6982\u8981<\/b><\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306e\u4ee3\u8868\u7684\u9593\u63a5\u7a0e\u3067\u3042\u308b\u5546\u696d\u7a0e\u306f\u3001\u767b\u9332\u5236\u3067\u3059\u304c\u3001\u4e8b\u696d\u958b\u59cb\u306e\uff11\u304b\u6708\u524d\u307e\u3067\u306b\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u304b\u3064\u6bce\u5e74\u767b\u9332\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u3001\u7a0e\u52d9\u5e74\u5ea6\u304c\u5909\u66f4\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4ed6\u56fd\u306e\u9593\u63a5\u7a0e\u3068\u540c\u69d8\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u57fa\u6e96\u3067\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u5546\u696d\u7a0e\uff08Output Commercial Tax\uff09\u3092\u5fb4\u7a0e\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u304c\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08Input Commercial Tax\uff09\u3082\u9069\u7528\u306b\u306a\u308a\u3001<br \/>\n\u7d0d\u7a0e\u6642\u306b\u4ed5\u5165\u308c\u5143\uff08\u5404\u7a2e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3082\u542b\u3080\uff09\u304b\u3089Form 31\u3092\u56de\u53ce\u3057\u3066\u6dfb\u3048\u308b\u3053\u3068\u3067\u3001\u7d0d\u4ed8\u91d1\u984d\u3068\u306e\u76f8\u6bba\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6700\u65b0\uff08\uff12\uff10\uff12\uff11\u5e74\uff11\uff10\u6708\uff5e\uff09\u306e\u5546\u696d\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\uff15\uff05\uff08\u203b\u4e00\u90e8\u306e\u5546\u54c1\uff0f\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u7570\u306a\u308b\u7a0e\u7387\u3092\u9069\u7528\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u8ab2\u7a0e\u5e74\u5ea6\uff1a\u6bce\u5e74\uff14\u6708\uff5e\u7fcc\u5e74\uff13\u6708\uff08\u203b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u76f8\u6bba\u306f\u539f\u5247\u6bce\u56db\u534a\u671f\u5358\u4f4d\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u7a0e\u671f\u9650\uff1a\u6bce\u6708\u306e\u5fb4\u53ce\u984d\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5f8c\uff09\u306b\u3064\u304d\u7fcc\u6708\uff11\uff10\u65e5\u307e\u3067<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u6bce\u56db\u534a\u671f\u306e\u7fcc\u6708\u672b\u307e\u3067\uff08\u203b\u78ba\u5b9a\u7533\u544a\u306f\u5e74\u5ea6\u672b\u306e\u7fcc\u56db\u534a\u671f\u672b\u307e\u3067\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u8b72\u6e21\u76ca\u7a0e\u306e\u6982\u8981<\/b><\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306e\u8b72\u6e21\u76ca\u7a0e\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u30fb\u30bf\u30c3\u30af\u30b9\uff09\u306f\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u5171\u306b\u3001\u5185\u56fd\u4eba\u30fb\u5916\u56fd\u4eba\u3092\u554f\u308f\u305a\u3001\u307e\u305f\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5225\u3082\u306a\u304f\u3001<br \/>\n\u56fd\u5185\u306e\u8cc7\u672c\u53d6\u5f15\u306b\u95a2\u3057\u3066\u767a\u751f\u306e\u90fd\u5ea6\u3001\u767a\u751f\u3057\u305f\u8b72\u6e21\u76ca\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8b72\u6e21\u76ca\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\uff11\uff10\uff05<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u7a0e\u671f\u9650\uff1a\u8b72\u6e21\u76ca\u306e\u767a\u751f\u304b\u3089\uff13\uff10\u65e5\u4ee5\u5185<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u8b72\u6e21\u76ca\u306e\u767a\u751f\u304b\u3089\uff13\uff10\u65e5\u4ee5\u5185<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u7279\u5225\u7269\u54c1\u7a0e\u306e\u6982\u8981<\/b><\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7279\u5225\u7269\u54c1\u7a0e\u306f\u3001\u5546\u696d\u7a0e\u3068\u540c\u3058\u304f\u9593\u63a5\u7a0e\u306e\u4e00\u7a2e\u3067\u3001\uff11\uff15\u54c1\u76ee\u306e\u7279\u5b9a\u7269\u54c1\u306e\u88fd\u9020\u3001\u8f38\u5165\u304a\u3088\u3073\u8f38\u51fa\u306b\u95a2\u3057\u3066\u3001\u6bce\u5e74\u5909\u66f4\u306b\u306a\u308b\u54c1\u76ee\u3054\u3068\u306e\u7a0e\u7387\u3067\u79d1\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u767b\u9332\u5236\u3067\u3042\u308a\u3001\u8a72\u5f53\u3059\u308b\u54c1\u76ee\u3092\u53d6\u308a\u6271\u3046\u88fd\u9020\u8005\u3001\u8f38\u5165\u8005\u3001\u8f38\u51fa\u8005\u306f\u3059\u3079\u3066\u3001\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7279\u5225\u7269\u54c1\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\u54c1\u76ee\u3054\u3068\u306b\u6bce\u5e74\u5909\u66f4\u30fb\u516c\u5e03\u3055\u308c\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u4ed8\u671f\u9650\uff1a\u6bce\u56db\u534a\u671f\u306e\u7d0d\u7a0e\u984d\u306b\u3064\u304d\u7fcc\u6708\uff11\uff10\u65e5\u307e\u3067<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u6bce\u56db\u534a\u671f\u306e\u7d0d\u7a0e\u984d\u306b\u3064\u304d\u7fcc\u6708\uff11\uff10\u65e5\u307e\u3067<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u8f38\u5165\u95a2\u7a0e\u306e\u6982\u8981<\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306e\u8f38\u5165\u95a2\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u56fd\u5185\u306b\u8f38\u5165\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u54c1\u76ee\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u304c\u3001\u4e00\u90e8\u8f38\u5165\u6750\u306b\u3064\u3044\u3066\u306f\u514d\u7a0e\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8f38\u5165\u95a2\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1aHS\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u304d\u6bce\u5e74\u6307\u5b9a\u3001\u591a\u304f\u306f\uff10\uff0e\uff15\uff05\uff08CIF\u4fa1\u683c\u3092\u57fa\u6e96\u3068\u3059\u308b\uff09<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u4ed8\u671f\u9650\uff1a\u8f38\u5165\u6642<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u8f38\u5165\u6642<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6982\u8981<\/b><\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u90fd\u5e02\u3054\u3068\u3001\u5730\u57df\u3054\u3068\u306e\u898f\u5247\u304c\u5236\u5b9a\u3055\u308c\u3001\u904b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30e4\u30f3\u30b4\u30f3\u3067\u306f\u3001\u4e00\u822c\u7a0e\u3001\u7167\u660e\u7a0e\u3001\u6c34\u7a0e\u3001\u885b\u751f\u7a0e\u306e\uff14\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u56fa\u5b9a\u8cc7\u7523\u306e\u4f7f\u7528\u76ee\u7684\u306b\u5fdc\u3058\u3001<br \/>\n\u7570\u306a\u308b\u7a0e\u7387\u3067\u571f\u5730\u3084\u5efa\u7269\u306e\u5e74\u9593\u4fa1\u5024\uff08Annual Value\uff09\u306b\u5bfe\u3057\u3066\u5fb4\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u4f7f\u7528\u8005\u304c\u7a0e\u8ca0\u62c5\u3092\u8ca0\u3046\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\u5730\u57df\u3001\u5e74\u5ea6\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4f7f\u7528\u76ee\u7684\u3054\u3068\u306b\u7570\u306a\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u4ed8\u671f\u9650\uff1a\u5e74\u306b\u4e00\u5ea6\u3001\u4e0d\u5b9a\u671f\u306b\u5f53\u5c40\u304b\u3089\u6307\u5b9a\u3055\u308c\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u5e74\u306b\u4e00\u5ea6\u3001\u4e0d\u5b9a\u671f\u306b\u5f53\u5c40\u304b\u3089\u6307\u5b9a\u3055\u308c\u308b<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u5370\u7d19\u7a0e\u306e\u6982\u8981<\/b><\/h2>\n<p><span style=\"font-size: 12pt;\">\u30df\u30e3\u30f3\u30de\u30fc\u306e\u5370\u7d19\u7a0e\u306f\u3001\u5951\u7d04\u66f8\u7b49\u5404\u7a2e\u66f8\u985e\u3092\u6cd5\u7684\u306b\u6709\u52b9\u306b\u3059\u308b\u305f\u3081\u306e\u5370\u7d19\u8cfc\u5165\u306b\u4ee3\u3048\u3066\u3001\u5207\u624b\u4ee3\u91d1\u306e\u5f62\u3067\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3059\u308b\u3054\u3068\u306b\u3001\u5404\u90e1\u533a\u306e\u7a0e\u52d9\u5c40\u3067\u5951\u7d04\u66f8\u3092\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u9045\u5ef6\u306b\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u7387\uff1a\u5951\u7d04\u66f8\u7b49\u5404\u7a2e\u66f8\u985e\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u6cd5\u5f8b\u3067\u5236\u5b9a\u3055\u308c\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7d0d\u4ed8\u671f\u9650\uff1a\u5951\u7d04\u66f8\u7de0\u7d50\u3001\u7279\u306b\u5951\u7d04\u306e\u767a\u52b9\u65e5\uff08Effective Date\uff09\u304b\u3089\uff13\uff10\u65e5\u4ee5\u5185<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u7533\u544a\u671f\u9650\uff1a\u7d0d\u4ed8\u671f\u9650\u306b\u540c\u3058<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4ee5\u4e0a\u3001\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u5b9f\u52d9\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u3082\u304a\u4f1d\u3048\u3059\u3079\u304d\u70b9\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u5f0a\u793eWiki Investment\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304f\u304b\u3001\u76f4\u63a5\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30df\u30e3\u30f3\u30de\u30fc\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.secure-cloud.jp\/sf\/business\/1634289429YPNBQtop\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2884 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg\" alt=\"\" width=\"276\" height=\"90\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<h2><\/h2>\n<h2><\/h2>\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:\/\/wiki-investment.jp\/\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2871 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg\" alt=\"\" width=\"417\" height=\"144\" \/><\/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\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n<p><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<\/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<br \/>\n\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\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<\/span><\/p>\n<p><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:\/\/wiki-investment.jp\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591627\u30ab\u56fd44\u62e0\u70b9\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<span style=\"color: #ff6600;\"><strong><span style=\"text-decoration: underline;\"><span style=\"font-size: 12pt;\">\u306a\u3093\u3068\uff01\u4eca\u306a\u3089\u3001\u300cWiki Investment\u300d\u306b\u4f1a\u54e1\u767b\u9332\u3059\u308b\u3068\u3001<\/span><\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 12pt;\"><span style=\"color: #ff6600;\"><strong><span style=\"text-decoration: underline;\">10\u4e07\u5186\u76f8\u5f53\u306e\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u60c5\u5831\u304c\u95b2\u89a7\u3067\u304d\u308b\u6709\u6599\u4f1a\u54e1\u3092<br \/>\n24\u6642\u9593\u9650\u5b9a\u3067\u7121\u6599\u304a\u8a66\u3057\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\uff01<\/span><\/strong><\/span><br \/>\n<\/span><br \/>\n<span style=\"font-size: 12pt;\">24\u6642\u9593\u7121\u6599\u306710\u4e07\u5186\u76f8\u5f53\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u3067\u3001<br \/>\n\u3053\u306e\u30c1\u30e3\u30f3\u30b9\u306b\u305c\u3072\u6709\u76ca\u306a\u60c5\u5831\u30920\u5186\u3067GET\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><strong><a href=\"https:\/\/wiki-investment.jp\/free_membership\/\"><span style=\"font-size: 12pt;\">\u30fb24\u6642\u9593\u9650\u5b9a\u7121\u6599\u4f1a\u54e1\u3078\u306e\u3054\u767b\u9332\u306f\u3053\u3061\u3089<\/span><\/a><\/strong><\/p>\n<p>&nbsp;<\/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:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/06960aad783af41b2533946117f1a73f.jpg\" alt=\"\" width=\"400\" height=\"210\" \/><\/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\" class=\"alignnone size-full wp-image-2299\" src=\"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2021\/11\/myanmar-kondo-san.jpg\" alt=\"\" width=\"292\" height=\"300\" \/><br \/>\n<span style=\"font-weight: 400; font-size: 10pt;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30df\u30e3\u30f3\u30de\u30fc\u62e0\u70b9<br \/>\n\u8fd1\u85e4\u3000\u8cb4\u653f\uff08\u3053\u3093\u3069\u3046 \u305f\u304b\u307e\u3055\uff09<br \/>\n<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">Email:\u3000<a href=\"tcf_myanmar@tokyoconsultinggroup.com\">tcf_myanmar@tokyoconsultinggroup.com<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\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\u5f53\u8a72\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\u5f0a\u793e\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/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\u30df\u30e3\u30f3\u30de\u30fc\u62e0\u70b9\u306e\u8fd1\u85e4 \u8cb4\u653f\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\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7a0e\u5236\u6982\u8981\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; [&hellip;]","protected":false},"author":1,"featured_media":1578,"comment_status":"closed","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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paycmu-Bd","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/2307"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/comments?post=2307"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/2307\/revisions"}],"predecessor-version":[{"id":2310,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/2307\/revisions\/2310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/media\/1578"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/media?parent=2307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/categories?post=2307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/tags?post=2307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}