<br />
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{"id":2336,"date":"2024-04-30T10:46:00","date_gmt":"2024-04-30T10:46:00","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/?p=2336"},"modified":"2024-08-23T09:42:14","modified_gmt":"2024-08-23T09:42:14","slug":"myanmar-commercial-tax-practice","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/myanmar-commercial-tax-practice\/","title":{"rendered":"\u30df\u30e3\u30f3\u30de\u30fc\u5546\u696d\u7a0e\u306e\u5b9f\u52d9"},"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\u3001\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\u300c\u30df\u30e3\u30f3\u30de\u30fc\u5546\u696d\u7a0e\u306e\u5b9f\u52d9\u300d\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\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:\/\/tcg-wiki-investment.com\/book\/default\/content\/EUh3eZi1jAd_A8xAvls_LBQpLWCHZknjQfaa_RDUcQQ%3D\"><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;\">\u30df\u30e3\u30f3\u30de\u30fc\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<h2><span style=\"font-size: 18pt;\">\u3010\u30df\u30e3\u30f3\u30de\u30fc\u5546\u696d\u7a0e\u306e\u5b9f\u52d9\u3011<\/span><\/h2>\n<p>\u9593\u63a5\u7a0e\u3068\u3057\u3066\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3084\u4ed6\u56fd\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u985e\u4f3c\u3057\u305f\u30df\u30e3\u30f3\u30de\u30fc\u306e\u7a0e\u91d1\u3001\u5546\u696d\u7a0e\uff08Commercial Tax\uff1aCT\uff09\u3067\u3059\u304c\u3001\u305d\u306e\u5b9f\u52d9\u4e0a\u306e\u6271\u3044\u306b\u3001\u3057\u3070\u3057\u3070\u56f0\u60d1\u3055\u305b\u3089\u308c\u308b\u65b9\u304c\u591a\u3044\u7a0e\u76ee\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u3093\u306a\u7591\u554f\u306e\u6255\u62ed\u306e\u305f\u3081\u3001\u5546\u696d\u7a0e\u306e\u7279\u6b8a\u306a\u70b9\u3092\u6574\u7406\u3057\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff11\uff09\u57fa\u672c\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/p>\n<p>\u5546\u696d\u7a0e\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u6cd5\u5f8b\u3067\u898f\u5b9a\u3055\u308c\u307e\u3059\uff1a<br \/>\n\u30fb1990\u5e74\u5546\u696d\u7a0e\u6cd5\uff08Commercial Tax Law, 1990\uff09<br \/>\n\u30fb2019\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\uff08Tax Administration Law, 2019\uff09<br \/>\n\u30fb\u9023\u90a6\u7a0e\u6cd5\uff08Union Tax Law\u3001\u6bce\u5e74\u66f4\u65b0\uff09<\/p>\n<p>\u30df\u30e3\u30f3\u30de\u30fc\u56fd\u5185\u3067\u4e8b\u696d\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u767b\u9332\u3057\u3066\u5fb4\u53ce\u3001\u7d0d\u7a0e\u3001\u7533\u544a\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u3001\u6982\u306d\u4e00\u822c\u306b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u8acb\u6c42\u66f8\u91d1\u984d\u30d9\u30fc\u30b9\u306e\u5b9a\u7387\u5fb4\u7a0e\u5236\u5ea6\u3067\u904b\u7528\u3055\u308c\u307e\u3059\uff08\u6b63\u78ba\u306b\u306f\u3001\u4e8b\u696d\u958b\u59cb1\u304b\u6708\u524d\u307e\u3067\u306b\u5546\u696d\u7a0e\u767b\u9332\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\uff09\u3002<\/p>\n<p>\u7279\u5225\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u4e00\u90e8\u54c1\u76ee\uff08\u30bf\u30d0\u30b3\u3001\u9152\u985e\u3001\u5b9d\u77f3\u3001\u81ea\u52d5\u8eca\u3001\u71c3\u6599\uff09\u3001\u30db\u30c6\u30eb\u30fb\u89b3\u5149\u696d\u306e\u30b5\u30fc\u30d3\u30b9\u3001\u901a\u4fe1\u30fb\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u95a2\u4fc2\u306e\u7269\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u9664\u3044\u3066\u3001\u4e00\u822c\u306e\u7a0e\u7387\u306f5\uff05\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6bce\u5e74\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u9805\u76ee<\/strong><\/td>\n<td><strong>\u82f1\u8a9e\u540d<\/strong><\/td>\n<td><strong>\u671f\u9593<\/strong><\/td>\n<td><strong>\u983b\u5ea6<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u5546\u696d\u7a0e\u767b\u9332\u30fb\u66f4\u65b0<\/td>\n<td>CT Registration<\/td>\n<td>\u6bce\u5e742\u6708\u4e2d<\/td>\n<td>\u6bce\u5e741\u56de<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u696d\u7a0e\u7d0d\u4ed8<\/td>\n<td>CT Payment<\/td>\n<td>\u7fcc\u670810\u65e5\u307e\u3067<\/td>\n<td>\u6bce\u6708<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u696d\u7a0e\u56db\u534a\u671f\u7533\u544a<\/td>\n<td>CT Quarterly Return<\/td>\n<td>\u7fcc\u6708\u672b\u307e\u3067<\/td>\n<td>\u56db\u534a\u671f\u306b1\u56de<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u696d\u7a0e\u78ba\u5b9a\u7533\u544a<\/td>\n<td>CT Annual Return<\/td>\n<td>\u5e74\u5ea6\u672b\u304b\u30893\u304b\u6708\u4ee5\u5185<\/td>\n<td>\u6bce\u5e741\u56de<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2024\u5e74\u73fe\u5728\u3001MPU\u30ab\u30fc\u30c9\u7b49\u306e\u652f\u6255\u3044\u304c\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u5546\u696d\u7a0e\u7d0d\u4ed8\u3001\u56db\u534a\u671f\u7533\u544a\u304a\u3088\u3073\u78ba\u5b9a\u7533\u544a\u306f\u3044\u305a\u308c\u3082\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u5b8c\u4e86\u3055\u305b\u3089\u308c\u308b\u4f5c\u696d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff12\uff09\u5546\u696d\u7a0e\u306e\u7279\u5fb4<\/p>\n<p>\u5546\u696d\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8acb\u6c42\u66f8\u767a\u884c\u306e\u65e5\u4ed8\u3001\u307e\u305f\u306f\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u305f\u65e5\u4ed8\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65b9\u3092\u57fa\u6e96\u3068\u3057\u3066\u7d0d\u4ed8\u30fb\u7533\u544a\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u3001\u524d\u6255\u304c\u884c\u308f\u308c\u308b\u969b\u306b\u306f\u3001\u58f2\u4e0a\u306e\u8a8d\u8b58\u3088\u308a\u3082\u65e9\u304f\u5546\u696d\u7a0e\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7269\u54c1\u306e\u8ca9\u58f2\u306b\u3082\u5168\u822c\u306b\u5546\u696d\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u4f01\u696d\u304c\u56fa\u5b9a\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u58f2\u5374\u3059\u308b\u5f62\u306b\u306a\u3063\u3066\u3082\u5546\u696d\u7a0e\u3092\u8ab2\u3059\u5fc5\u8981\u306f\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u540c\u4e00\u306e\u6708\u5185\u306b\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u5404\u4f01\u696d\u306f\u4ed5\u5165\u30fb\u652f\u51fa\u306e\u969b\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\uff08Input CT\uff09\u3092\u3001\u58f2\u4e0a\u306e\u969b\u306b\u8ab2\u7a0e\u3057\u3066\u5fb4\u53ce\u3057\u305f\u5546\u696d\u7a0e\uff08Output CT\uff09\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5f8c\u8005\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306b\u306e\u307f\u305d\u306e\u5dee\u984d\u3092\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306eInput CT\u306e\u6709\u52b9\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5f53\u8a72\u4ed5\u5165\u30fb\u652f\u51fa\u306e\u969b\u306e\u8acb\u6c42\u66f8\u306b\u52a0\u3048\u3066\u3001\u5c02\u7528\u30d5\u30a9\u30fc\u30e0PaTaKha(KaThaKha)-05-01\u306e\u767a\u884c\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u305d\u306e\u5199\u3057\u306e\u63d0\u51fa\u3092\u884c\u3063\u3066\u521d\u3081\u3066Output CT\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5c02\u7528\u30d5\u30a9\u30fc\u30e0PaTaKha(KaThaKha)-05-01\u306f\u3001\u901a\u3057\u756a\u53f7\u304c\u5370\u5b57\u3055\u308c\u305f\u30d3\u30eb\u30de\u8a9e\u306e\u5c02\u7528\u7d19\u9762\u3092\u7a0e\u52d9\u5c40Tax Office\u3067\u7533\u8acb\u3057\u3066\u5165\u624b\u3057\u3001\u305d\u306e\u7d19\u9762\u306b\u60c5\u5831\u3092\u8a18\u8f09\u3001\u76f4\u7b46\u3067\u7f72\u540d\u637a\u5370\u3092\u3057\u305f\u3082\u306e\u3092\u300c\u539f\u672c\u66f8\u985e\u300d\u3068\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7a0e\u52d9\u8abf\u67fbTax Inspection\u306a\u3069\u306e\u969b\u306b\u3053\u3061\u3089\u306e\u539f\u672c\u66f8\u985e\u304c\u63d0\u51fa\u3067\u304d\u306a\u3051\u308c\u3070\u3001Input CT\u304c\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7269\u54c1\u306e\u8f38\u5165\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u5834\u3067\u95a2\u7a0eCustom Duty\u306e\u4ed6\u306b\u8f38\u5165\u5546\u696d\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u91d1\u984d\u3092Input CT\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5c02\u7528\u30d5\u30a9\u30fc\u30e0PaTaKha(KaThaKha)-05-02\u3092\u4f5c\u6210\u3057\u3066\u7a0e\u52d9\u7533\u544a\u6642\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u306f\u4ee5\u4e0a\u306eInput CT\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18PaTaKha(KaThaKha)-05-01\u304a\u3088\u3073PaTaKha(KaThaKha)-05-02\u306b\u52a0\u3048\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u3078\u8aac\u660e\u66f8\u3092\u5b9b\u3066\u308b\u5f62\u3067\u4f5c\u6210\u3055\u308c\u308b\u3001PaTaKha(KaThaKha)-05-03\u3068\u3044\u3046\u30d5\u30a9\u30fc\u30e0\u3082\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>Output CT\u3068Input CT\u306e\u76f8\u6bba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u540c\u4e00\u6708\u5185\u3067\u884c\u308f\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u4e0a\u306f\u540c\u4e00\u56db\u534a\u671f\u5185\u3067\u306e\u76f8\u6bba\u304c\u8a31\u3055\u308c\u308b\u5f62\u3067\u904b\u7528\u3055\u308c\u307e\u3059\u3002\u56db\u534a\u671f\u5185\u3067\u306e\u76f8\u6bba\u304c\u96e3\u3057\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u767a\u751f\u3057\u305fOutput CT\u3001Input CT\u306b\u3064\u3044\u3066\u306f\u3001\u7a76\u6975\u7684\u306b\u306f\u5e74\u6b21\u306e\u78ba\u5b9a\u7533\u544a\u3067\u8abf\u6574\u3055\u308c\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5e74\u5ea6\u3092\u307e\u305f\u3044\u3067\u306e\u76f8\u6bba\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u3088\u308a\u3001\u7d50\u679c\u7684\u306b\u751f\u3058\u5f97\u308b\u306e\u304c\u3001\u5148\u306b\u58f2\u4e0a\u304c\u8a8d\u8b58\u3055\u308c\u3001\u6708\u3092\u307e\u305f\u3044\u3067\u539f\u4fa1\u30fb\u8cbb\u7528\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u904e\u6255\u3044Overpaid\u3068\u3001Input CT\u306e\u3046\u3061\u3001\u76f8\u6bba\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5408\u308f\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u5e74\u5ea6\u672b\u307e\u3067\u6b8b\u3063\u3066\u3057\u307e\u3046\u4eee\u6255\u91d1\u984dAdvance Paid\u3067\u3059\u3002\u524d\u8005\u306eOverpaid\u306f\u7fcc\u671f\u306b\u6301\u3061\u8d8a\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u5f8c\u8005\u306eAdvance Paid\u306f\u539f\u5247\u3068\u3057\u3066\u6301\u8d8a\u3057\u306f\u4e0d\u53ef\u3068\u306a\u308a\u3001\u4f1a\u8a08\u4e0a\u3082\u8cc7\u7523\u304b\u3089\u8cbb\u7528\u3078\u306e\u632f\u308a\u66ff\u3048\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff13\uff09\u5546\u696d\u7a0e\u7533\u544a\u306e\u5b9f\u52d9<\/p>\n<p>\u30df\u30e3\u30f3\u30de\u30fc\u7a0e\u52d9\u5f53\u5c40IRD\u306e\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u4e0a\u3067\u81ea\u793e\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u3066\u7533\u544a\u66f8PaTaKha(KaThaKha)-03-01\u3092\u8a18\u5165\u3001\u95a2\u9023\u3059\u308b\u6dfb\u4ed8\u66f8\u985e\u3092\u6dfb\u3048\u3001\u62c5\u5f53\u8005\u30fb\u4ee3\u8868\u8005\u3068\u3057\u3066\u306e\u96fb\u5b50\u7f72\u540d\uff08\u7f72\u540d\u753b\u50cf\u3001\u4e8b\u524d\u306b\u767b\u9332\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u5fc5\u8981\u3042\u308a\uff09\u3092\u6dfb\u3048\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u306f\u3001\u62c5\u5f53\u3059\u308b\u7a0e\u52d9\u5b98\u306b\u3088\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u306a\u3044\u3068\u8a00\u308f\u308c\u308b\u66f8\u985e\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u306b\u4ee5\u4e0b\u306e\u3082\u306e\u3092PDF\u66f8\u985e\u3068\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff1a<br \/>\n\u30fb\u5546\u696d\u7a0e\u767b\u9332\u8a3cPaTaKha(KaThaKha)-01-02\uff08\u5f53\u8a72\u5e74\u5ea6\u306e\u3082\u306e\uff09<br \/>\n\u30fb\u7d0d\u7a0e\u8a3c\u660e\u66f8Tax Challan\uff08\u5404\u6708\u306e\u3082\u306e\u3059\u3079\u3066\uff09<br \/>\n\u30fbInput CT\u8a3c\u660e\u7528PaTaKha(KaThaKha)-05-01\u30ea\u30b9\u30c8<br \/>\n\u30fbInput CT\u8a3c\u660e\u7528PaTaKha(KaThaKha)-05-02\u30ea\u30b9\u30c8<br \/>\n\u30fbInput CT\u8aac\u660e\u7528PaTaKha(KaThaKha)-05-03<br \/>\n\u30fb\u305d\u306e\u4ed6\u3001\u514d\u7a0e\u7b49\u7279\u6b8a\u306a\u72b6\u6cc1\u306e\u5834\u5408\u3001\u95a2\u9023\u306e\u30ec\u30bf\u30fc\u7b49<\/p>\n<p>PaTaKha(KaThaKha)-03-01\u306e\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u30d1\u30fc\u30c8\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\uff1a<br \/>\n\u30fb\u4f01\u696d\u60c5\u5831\uff08\u5206\u985e\u3001\u514d\u7a0e\u7b49\u306e\u6709\u7121\u3001\u9023\u7d61\u5148\u7b49\uff09<br \/>\n\u30fbPART A\uff1a\u7269\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u306b\u8ab2\u305b\u3089\u308c\u308b\u5546\u696d\u7a0e<br \/>\n\u30fbPART B\uff1a\u56fd\u5185\u306b\u304a\u3051\u308b\u696d\u52d9\u63d0\u4f9b\u306b\u8ab2\u305b\u3089\u308c\u308b\u5546\u696d\u7a0e<br \/>\n\u30fbPART C\uff1a\u5546\u696d\u7a0e\u306e\u7d0d\u7a0e\u984d\u30fb\u904e\u6255\u3044\u91d1\u984d\u8a08\u7b97<\/p>\n<p>\u3046\u3061\u3001PART C\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3088\u3046\u306a\u69cb\u6210\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff1a<\/p>\n<ol>\n<li>\u5546\u696d\u7a0e\u8ab2\u7a0e\u984dCommercial tax due\uff1a\u4e0a\u8ff0\u306ePART A\u304a\u3088\u3073PART B\u306e\u5408\u8a08\u984d\u3068\u3057\u3066\u306eOutput CT\u91d1\u984d\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\uff08\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u91d1\u984dTotal allowable commercial tax credit\uff1a\u5f53\u8a72\u671f\u9593\u306b\u56fd\u5185\u3067\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u969b\u652f\u6255\u3063\u305fInput CT\u306e\u91d1\u984d\u3092\u624b\u6253\u3061\u3067\u5165\u529b\u3057\u307e\u3059<\/li>\n<li>\uff08\u8f38\u5165\uff09\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u91d1\u984dTotal allowable commercial tax credit\uff1a\u5f53\u8a72\u671f\u9593\u306b\u7269\u54c1\u306e\u8f38\u5165\u3092\u884c\u3063\u305f\u969b\u306b\u652f\u6255\u3063\u305fInput CT\u306e\u91d1\u984d\u3092\u624b\u6253\u3061\u3067\u5165\u529b\u3057\u307e\u3059<\/li>\n<li>\u5546\u696d\u7a0e\u7d0d\u4ed8\u91d1\u984dTotal of commercial tax monthly payments\uff1a\u5f53\u8a72\u671f\u9593\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u5546\u696d\u7a0e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u624b\u6253\u3061\u3067\u5165\u529b\u3057\u307e\u3059<\/li>\n<li>\u5546\u696d\u7a0e\u904e\u6255\u91d1\u984d\u524d\u671f\u7e70\u8d8aAmount of commercial tax overpaid carried forward\uff1a\u524d\u671f\u307e\u3067\u306e\u904e\u6255\u3044\u91d1\u984d\u304c\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059<\/li>\n<li>\u76f8\u6bba\u53ef\u80fd\u91d1\u984dTotal allowable payments\uff1a\u4e0a\u8a182. \u304b\u30895. \u307e\u3067\u306e\u5408\u8a08\u91d1\u984d\u304c\u652f\u6255\u3044\u6e08\u307f\u91d1\u984d\u3068\u3057\u3066\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059<\/li>\n<li>\u672a\u6255\u91d1\u984dBalance due\uff1a\u4e0a\u8a181. \u304b\u30896. \u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u30d7\u30e9\u30b9\u306b\u306a\u308c\u3070\u3001\u7533\u544a\u6642\u70b9\u3067\u306e\u672a\u6255\u91d1\u984d\u3068\u3057\u3066\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059<\/li>\n<li>\u904e\u6255\u3044\u91d1\u984dAmount overpaid\uff1a\u4e0a\u8a181. \u304b\u30896. \u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308c\u3070\u5f53\u8a72\u91d1\u984d\u304c\u904e\u6255\u3044\u3068\u3057\u3066\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u3001\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3055\u308c\u307e\u3059<\/li>\n<\/ol>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8ff0\u306eOverpaid\u3068Advance Paid\u306e\u8b70\u8ad6\u306b\u3088\u308a\u3001\u5404\u5e74\u5ea6\u306e\u7a0e\u984d\u306e\u95a2\u4fc2\u306f\u4ee5\u4e0b\u306e\u4f8b\u306e\u3088\u3046\u306b\u306a\u308b\u70b9\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\uff1a<\/p>\n<table style=\"width: 100%; height: 250px;\">\n<tbody>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px;\"><strong>Financial year<\/strong><\/td>\n<td style=\"height: 40px;\"><strong>FY2022-2023<\/strong><\/td>\n<td style=\"height: 40px;\"><strong>FY2023-2024<\/strong><\/td>\n<td style=\"height: 40px;\"><strong>FY2024-2025<\/strong><\/td>\n<td style=\"height: 40px;\"><strong>FY2025-2026<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px;\"><strong>Output CT<\/strong><\/td>\n<td style=\"height: 40px;\">1,000,000<\/td>\n<td style=\"height: 40px;\">1,000,000<\/td>\n<td style=\"height: 40px;\">1,000,000<\/td>\n<td style=\"height: 40px;\">1,000,000<\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px;\"><strong>Input CT<\/strong><\/td>\n<td style=\"height: 40px;\">600,000<\/td>\n<td style=\"height: 40px;\">1,200,000<\/td>\n<td style=\"height: 40px;\">700,000<\/td>\n<td style=\"height: 40px;\">1,100,000<\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px;\"><strong>Overpaid b\/f<\/strong><\/td>\n<td style=\"height: 40px;\">0<\/td>\n<td style=\"height: 40px;\">100,000<\/td>\n<td style=\"height: 40px;\">200,000<\/td>\n<td style=\"height: 40px;\">0<\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px;\"><strong>CT Payable<\/strong><\/td>\n<td style=\"height: 40px;\">400,000<\/td>\n<td style=\"height: 40px;\">(300,000)<\/td>\n<td style=\"height: 40px;\">100,000<\/td>\n<td style=\"height: 40px;\">(100,000)<\/td>\n<\/tr>\n<tr style=\"height: 40px;\">\n<td style=\"height: 40px;\"><strong>Payments made<\/strong><\/td>\n<td style=\"height: 40px;\">500,000<\/td>\n<td style=\"height: 40px;\">100,000<\/td>\n<td style=\"height: 40px;\">100,000<\/td>\n<td style=\"height: 40px;\">0<\/td>\n<\/tr>\n<tr style=\"height: 10px;\">\n<td style=\"height: 10px;\"><strong>Overpaid c\/f<\/strong><\/td>\n<td style=\"height: 10px;\">100,000<\/td>\n<td style=\"height: 10px;\">200,000<\/td>\n<td style=\"height: 10px;\">0<\/td>\n<td style=\"height: 10px;\">0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u8868\u4e2d\u306e\u300c\u5546\u696d\u7a0e\u8981\u7d0d\u4ed8\u91d1\u984dCT Payable\u300d\u306f\u3001\u300c\u4eee\u53d7\u5546\u696d\u7a0e\u984dOutput CT\u300d\u304b\u3089\u300c\u4eee\u6255\u5546\u696d\u7a0e\u984dInput CT\u300d\u3092\u5f15\u304d\u3001\u66f4\u306b\u300c\u904e\u6255\u3044\u91d1\u984d\u524d\u671f\u7e70\u8d8aOverpaid b\/f\u300d\u304c\u3042\u308c\u3070\u305d\u308c\u3082\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u5546\u696d\u7a0e\u7d0d\u4ed8\u984dPayments made\u300d\u306f\u5404\u6708\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u91d1\u984d\u306e\u5408\u8a08\u3067\u3042\u308a\u3001\u58f2\u4e0a\u304c\u5148\u884c\u3057\u3066\u539f\u4fa1\u30fb\u8cbb\u7528\u304c\u7fcc\u6708\u306b\u56de\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u300c\u5546\u696d\u7a0e\u8981\u7d0d\u4ed8\u91d1\u984dCT Payable\u300d\u3092\u4e0a\u56de\u308b\u91d1\u984d\u3092\u7d0d\u4ed8\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u5f80\u3005\u306b\u3057\u3066\u3042\u308a\u3001\u540c\u91d1\u984d\u304c\u300c\u904e\u6255\u3044\u91d1\u984d\u6b21\u671f\u7e70\u8d8aOverpaid c\/f\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u4e0a\u8a18\u306e\u4f8b\u3067\u306fFY2023-2024\u306b\u304a\u3044\u3066\u3001CT Payable\u306f\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308a\u3001\u66f4\u306b100,000\u7d0d\u4ed8\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u6765\u306a\u3089\u5dee\u3057\u5f15\u304d400,000\u904e\u6255\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u8a08\u7b97\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u91d1\u984d\u306e\u307f\u304cOverpaid\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001200,000\u304c\u640d\u5931\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u203b\u4e0a\u8a18\u306e\u4f8b\u3067\u306fFY2025-2026\u306b\u304a\u3044\u3066\u3001CT Payable\u306f\u30de\u30a4\u30ca\u30b9\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u91d1\u984d\u3067\u306f\u306a\u3044\u305f\u3081Overpaid\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u540c\u984d100,000\u304c\u640d\u5931\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff14\uff09\u4e8b\u696d\u5225\u306e\u7279\u8272<\/p>\n<p>\u98f2\u98df\u5e97\u3084\u30db\u30c6\u30eb\u306a\u3069\u3001\u4e00\u822c\u6d88\u8cbb\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u4e8b\u696d\u306e\u5834\u5408\u3001\u5546\u696d\u7a0e\u306e\u5fb4\u53ce\u306b\u306f\u9818\u53ce\u66f8\u306b\u6dfb\u3048\u3066\u5546\u696d\u7a0e\u91d1\u984d\u5206\u306e\u5c02\u7528\u30b9\u30c6\u30c3\u30ab\u30fc\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5546\u696d\u7a0e\u306e\u5fb4\u53ce\u306f\u5168\u56fd\u7684\u306b\u307e\u3060\u5fb9\u5e95\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u300c\u4f1a\u793e\u3067\u8a3c\u6191\u3068\u3057\u3066\u4f7f\u3046\u300d\u3068\u4f1d\u3048\u305f\u5834\u5408\u306e\u307f\u7a0e\u984d\u304c\u8ab2\u305b\u3089\u308c\u3001\u30ec\u30b7\u30fc\u30c8\u306b\u30b9\u30c6\u30c3\u30ab\u30fc\u304c\u8cbc\u3089\u308c\u308b\u3068\u3044\u3046\u5e97\u8217\u3082\u3057\u3070\u3057\u3070\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30d5\u30e9\u5de5\u4e8b\u306a\u3069\u3001\u653f\u5e9c\u6a5f\u95a2\u3068\u306e\u5951\u7d04\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3001\u5f53\u8a72\u4e8b\u696d\u306e\u671f\u9593\u4e2d\u3067\u3042\u308c\u3070\u3001\u5e74\u5ea6\u3092\u307e\u305f\u3044\u3067Input CT\u3068Output CT\u304c\u76f8\u6bba\u3067\u304d\u308b\u3068\u3059\u308b\u7279\u4f8b\u3092\u7a0e\u52d9\u5f53\u5c40\u304c\u8a8d\u3081\u308b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5358\u4e00\u306e\u4f01\u696d\u304c\u8907\u6570\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u884c\u3046\u3088\u3046\u306a\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u3057\u3066\u3082\u305d\u308c\u305e\u308c\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u58f2\u4e0a\u3068\u539f\u4fa1\u3092\u5bfe\u5fdc\u3055\u305b\u308b\u3079\u304d\u3060\u3068\u3044\u3046\u5224\u65ad\u3092\u3059\u308b\u305f\u3081\u3001\u5546\u696d\u7a0e\u7533\u544a\u306e\u969b\u306b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5358\u4f4d\u3067Input CT\u3068Output CT\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u5bb6\u9593\u63f4\u52a9Grant Aid\u306b\u3088\u308b\u4e8b\u696d\u5c55\u958b\u3092\u884c\u3046\u4f01\u696d\u3084\u3001\u7d4c\u6e08\u7279\u533aSEZ\u306a\u3069\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u5546\u696d\u7a0e\u3082\u4e00\u5f8b\u514d\u9664\u3068\u306a\u308a\u3001\u8acb\u6c42\u3059\u308b\u5074\u3082\u305d\u3046\u3057\u305f\u7279\u5225\u306a\u4e8b\u696d\u8005\u3078\u306e\u696d\u52d9\u63d0\u4f9b\u3068\u3057\u3066\u5546\u696d\u7a0e\u306a\u3057\u306e\u8acb\u6c42\u66f8\u767a\u884c\u30fb\u5546\u696d\u7a0e\u7533\u544a\u3092\u884c\u3046\u7b49\u3001\u7279\u5225\u306a\u6271\u3044\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-size: 10pt;\">\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u306a\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30dc\u30bf\u30f3\u304b\u3089\u5fc5\u9808\u9805\u76ee\u3092\u5165\u529b\u5f8c\u3001<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 10pt;\">\u30e1\u30fc\u30eb\u306b\u5c4a\u304f\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u3068\u30d6\u30ed\u30b0\u3092\u95b2\u89a7\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/blog-password\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2547 \" src=\"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d.png\" alt=\"\" width=\"262\" height=\"98\" srcset=\"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d.png 2603w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d-300x112.png 300w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d-1024x382.png 1024w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d-768x287.png 768w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d-1536x574.png 1536w, https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2024\/01\/d6c7bbc6151bb58a99f9f3c67f144f8d-2048x765.png 2048w\" sizes=\"(max-width: 262px) 100vw, 262px\" \/><\/a><\/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<br \/>\n<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2884\" 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>\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:\/\/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<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\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><\/p>\n<p><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<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><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:\/\/tcg-wiki-investment.com\/\">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\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<\/span><\/p>\n<p><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><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg\" alt=\"\" width=\"260\" height=\"100\" \/><\/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<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<p><span style=\"font-size: 12pt;\">\u00a0<\/span><\/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\" \/><\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30df\u30e3\u30f3\u30de\u30fc\u62e0\u70b9<br \/>\n\u8fd1\u85e4\u3000\u8cb4\u653f<\/p>\n<hr \/>\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\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<br \/>\n\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<\/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\u3001\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\u5546\u696d\u7a0e\u306e\u5b9f\u52d9\u300d\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002 &nbsp; &#038;nbs [&hellip;]","protected":false},"author":1,"featured_media":2327,"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":[3,22,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-content\/uploads\/2022\/04\/385cb8557e7517888b8cae4f0a417b51.png","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paycmu-BG","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/2336"}],"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=2336"}],"version-history":[{"count":10,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/2336\/revisions"}],"predecessor-version":[{"id":2606,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/posts\/2336\/revisions\/2606"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/media\/2327"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/media?parent=2336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/categories?post=2336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/wp-json\/wp\/v2\/tags?post=2336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}