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\u30df\u30f3\u30ac\u30e9\u30fc\u30d0\u30fc\u3001<\/p>\n

\u30df\u30e3\u30f3\u30de\u30fc\u30fb\u30e4\u30f3\u30b4\u30f3\u4e8b\u52d9\u6240\u306e\u9db4\u898b\u4ee4\u5948\uff08\u3064\u308b\u307f\u3000\u308c\u306a\uff09\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u8a08\u753b\u30fb\u8ca1\u52d9\u7701\u304b\u30891\u670810\u65e5\u4ed8\u3067\u3001\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u304c\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u672c\u901a\u9054\u306f2017\u5e744\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u672c\u901a\u9054\u306f\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u3092\u9664\u304f\u3001\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u65b0\u901a\u9054\u306b\u3088\u308b\u3068\u3001\u4e00\u822c\u7684\u306a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u7d66\u4e0e\u306e\u652f\u6255\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u7a0e\u7387\u306f\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u306f2%\u3001\u975e\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u306f2.5%\u3067\u3059\u30021\u5e74\u306750\u4e07\u30c1\u30e3\u30c3\u30c8\u3092\u8d85\u3048\u308b\u652f\u6255\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u901a\u9054\u306f\u5185\u56fd\u6b73\u5165\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

http:\/\/www.irdmyanmar.gov.mm\/PDF\/2-20178_26_07_PMmm.pdf<\/a>\uff08\u30d3\u30eb\u30de\u8a9e\u3001\u8868\u90e8\u5206\u82f1\u8a33\u4ed8\uff09<\/p>\n

\u4ee5\u4e0b\u306f\u5f0a\u793e\u3067\u8a33\u3057\u307e\u3057\u305f\u975e\u516c\u5f0f\u548c\u8a33\u3067\u3059\u3002\u3054\u4f7f\u7528\u306e\u969b\u306f\u539f\u5178\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

———————————————————————————————————————–<\/p>\n

\u30df\u30e3\u30f3\u30de\u30fc\u9023\u90a6\u5171\u548c\u56fd<\/strong><\/p>\n

\u8a08\u753b\u30fb\u8ca1\u52d9\u7701<\/strong><\/p>\n

\u9023\u5408\u7701\u4e8b\u52d9\u5c40<\/strong><\/p>\n

\u901a\u90542\/2017<\/strong><\/p>\n

2017<\/strong>\u5e741\u670810\u65e5<\/strong><\/p>\n

\n No<\/p>\n<\/td>\n	\n \u652f\u6255\u306e\u7a2e\u985e<\/p>\n<\/td>\n	\n \u652f\u6255\u984d\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u7a0e\u7387<\/p>\n<\/td>\n<\/tr>\n
\n \u5c45\u4f4f\u56fd\u6c11\u30fb\u5c45\u4f4f\u5916\u56fd\u4eba<\/p>\n<\/td>\n	\n \u975e\u5c45\u4f4f\u5916\u56fd\u4eba<\/p>\n<\/td>\n<\/tr>\n
\n (a)<\/p>\n<\/td>\n	\n \u30ed\u30fc\u30f3\u3001\u50b5\u52d9\u53ca\u3073\u985e\u4f3c\u306e\u6027\u683c\u306e\u53d6\u5f15\u53c8\u306f\u9810\u91d1\u3078\u306e\u5229\u606f\u652f\u6255<\/p>\n<\/td>\n	\n –<\/p>\n<\/td>\n	\n 15%<\/p>\n<\/td>\n<\/tr>\n
\n (b)<\/p>\n<\/td>\n	\n \u30e9\u30a4\u30bb\u30f3\u30b9\u3001\u5546\u6a19\u3001\u7279\u8a31\u6a29\u7b49\u306e\u4f7f\u7528\u6599<\/p>\n<\/td>\n	\n 10%<\/p>\n<\/td>\n	\n 15%<\/p>\n<\/td>\n<\/tr>\n
\n (c)<\/p>\n<\/td>\n	\n \u56fd\u5bb6\u6a5f\u95a2\u3001\u56fd\u6709\u4f01\u696d\u3001\u958b\u767a\u59d4\u54e1\u4f1a\u3001\u5354\u540c\u7d44\u5408\u3001\u5916\u56fd\u4f01\u696d\u3001\u5916\u56fd\u4e8b\u696d\u3084\u5916\u56fd\u7d44\u7e54\u3001\u73fe\u5730\u4f01\u696d\u306b\u3088\u308b\u652f\u6255\u53ca\u3073\u3001\u73fe\u884c\u6cd5\u306b\u304a\u3051\u308b \u7269\u54c1\u306e\u8cfc\u5165\u3001\u5165\u672d\u4e0b\u3067\u306e\u56fd\u5185\u306e\u52b4\u50cd\u306e\u63d0\u4f9b\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u96c7\u7528\u3001\u5951\u7d04\u3001\u898b\u7a4d\u53c8\u306f\u305d\u306e\u4ed6\u306e\u69d8\u5f0f\uff08\u305d\u306e\u4ed6\u672c\u8868\u306b\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u30b5\u30fc\u30d3\u30b9\uff09<\/p>\n<\/td>\n	\n 2%<\/p>\n<\/td>\n	\n 2.5%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \n \u6e90\u6cc9\u3057\u3001\u6e90\u6cc9\u7a0e\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u306e\u91d1\u984d\u3092\u652f\u6255\u3046\u5834\u5408\u306f\u3001\u5c45\u4f4f\u56fd\u6c11\u3068\u5c45\u4f4f\u5916\u56fd\u4eba\u306f\u30c1\u30e3\u30c3\u30c8\u5efa\u3066\u3067\u652f\u6255\u3044\u3001\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u306f\u5f53\u8a72\u7a0e\u52d9\u7f72\u306e\u9280\u884c\u53e3\u5ea7\u306e\u652f\u6255\u901a\u8ca8\u306b\u3066\u3001\u73fe\u91d1\u53d7\u9818\u8005\u540d\u3068\u5546\u7528\u540d\u3092\u8a18\u3057\u3066\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n 1\u9805\u306e\u652f\u6255\u3088\u308a\u3001\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u306f\u3001\u6e90\u6cc9\u3057\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u7a0e\u984d\u3092\u6700\u7d42\u67fb\u5b9a\u7a0e\u984d\u3068\u5b9a\u7fa9\u3059\u308b\u3002\u4f46\u3057\u3001\u5916\u56fd\u652f\u5e97\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5185\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u6240\u5f97\u306e\u67fb\u5b9a\u7a0e\u984d\u304b\u3089\u6e90\u6cc9\u984d\u3092\u76f8\u6bba\u3067\u304d\u308b\u3002\u5c45\u4f4f\u56fd\u6c11\u3068\u5c45\u4f4f\u5916\u56fd\u4eba\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306b\u3001\u67fb\u5b9a\u7a0e\u984d\u304b\u3089\u6e90\u6cc9\u7a0e\u3092\u76f8\u6bba\u3067\u304d\u308b\u3002<\/li>\n \u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u304c\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u9632\u6b62\u306e\u305f\u3081\u306e\u6761\u7d04\uff08\u79df\u7a0e\u6761\u7d04\uff09\u3092\u7de0\u7d50\u3059\u308b\u5916\u56fd\u306e\u5f53\u8a72\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u5c45\u4f4f\u8a3c\u660e\u3092\u63d0\u793a\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u6761\u7d04\u306b\u57fa\u3065\u304f\u7a0e\u7387\u3067\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n \u6e90\u6cc9\u5fb4\u53ce\u8005\u306f\u3001\u5185\u56fd\u6b73\u5165\u5c40\u898f\u5b9a\u306e\u66f8\u5f0f3\u90e8\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u539f\u672c\u306f\u73fe\u91d1\u53d7\u9818\u8005\u306b\u8b72\u6e21\u3057\u3001\u30b3\u30d4\u30fc1\u90e8\u306f\u73fe\u91d1\u53d7\u9818\u8005\u306e\u7a0e\u52d9\u7f72\u8077\u54e1\u306b\u30011\u90e8\u306f\u63a7\u3048\u3068\u3057\u3066\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n 1\u9805\u306b\u5f93\u3044\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u305f\u3081\u3001<\/li>\n<\/ol>\n (a) \u8ab2\u7a0e\u671f\u9593\u5185\u306e\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u304c50\u4e07\u30c1\u30e3\u30c3\u30c8\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002\u5408\u8a08\u984d\u304c50\u4e07\u30c1\u30e3\u30c3\u30c8\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u5408\u8a08\u984d\u304b\u3089\u898f\u5b9a\u306e\u7a0e\u7387\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n (b) 1\u56de\u306e\u652f\u6255\u304c50\u4e07\u30c1\u30e3\u30c3\u30c8\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u8ab2\u7a0e\u671f\u9593\u5185\u306b\u540c\u4e00\u306e\u652f\u6255\u3044\u5148\u3078\u306e\u5408\u8a08\u304c50\u4e07\u30c1\u30e3\u30c3\u30c8\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u898f\u5b9a\u3055\u308c\u305f\u7a0e\u7387\u306e\u7a0e\u984d\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n (c) \u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3078\u306e\u652f\u6255\u53c8\u306f\u5916\u8ca8\u3067\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u306f\u3001\u8868\u306b\u793a\u3055\u308c\u305f\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n (d) \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u91d1\u984d\u306f\u3001\u5f53\u8a72\u7a0e\u52d9\u7f72\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n \n \u4f46\u3057\u3001<\/li>\n<\/ol>\n (a) \u653f\u5e9c\u6a5f\u95a2\u5185\u3001\u653f\u5e9c\u6a5f\u95a2\u9593\u3001\u56fd\u6709\u4f01\u696d\u9593\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n (b) 1\u9805\u306e\u652f\u6255\u3067\u3001\u56fd\u5185\u306b\u5916\u56fd\u652f\u5e97\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u652f\u5e97\u3067\u3001\u56fd\u5185\u6240\u5f97\u306b\u3064\u3044\u3066\u7a0e\u52d9\u67fb\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u30ed\u30fc\u30f3\u3001\u50b5\u52d9\u53ca\u3073\u985e\u4f3c\u53d6\u5f15\u3001\u53c8\u306f\u9810\u91d1\u3078\u306e\u5229\u606f\u306e\u652f\u6255\u306b\u95a2\u9023\u3059\u308b\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n (c) \u5185\u56fd\u6b73\u5165\u5c40\u5c40\u9577\u306f\u30011\u9805\u306b\u793a\u3055\u308c\u305f\u652f\u6255\u3067\u3042\u3063\u3066\u3082\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n (d) \u73fe\u91d1\u53d7\u9818\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u63a7\u9664\u3092\u62d2\u5426\u3059\u308b\u3068\u3044\u3046\u7406\u7531\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7fa9\u52d9\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n \n \u672c\u901a\u9054\u3092\u4ee5\u3066\u30012010\u5e743\u670810\u65e5\u4ed8\u901a\u9054No. 41\/2010\u3068\u30012011\u5e748\u670826\u65e5\u4ed8\u306e\u901a\u9054No.167\/2011\u3092\u524a\u9664\u3059\u308b\u3002<\/li>\n \u672c\u901a\u9054\u306f2017\u5e744\u67081\u65e5\u304b\u3089\u6709\u52b9\u3068\u3059\u308b\u3002<\/li>\n<\/ol>\n Kyaw Win<\/p>\n \u9023\u5408\u5927\u81e3<\/p>\n <\/p>\n <\/p>\n Tokyo Consulting Firm Co., Ltd \uff08\u30df\u30e3\u30f3\u30de\u30fc\uff09<\/p>\n <\/p>\n \u9db4\u898b\u3000\u4ee4\u5948<\/p>\n <\/p>\n \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u5143\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\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\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<\/p>\n <\/p>\n $\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u30df\u30f3\u30ac\u30e9\u30fc\u30d0\u30fc\u3001 \u30df\u30e3\u30f3\u30de\u30fc\u30fb\u30e4\u30f3\u30b4\u30f3\u4e8b\u52d9\u6240\u306e\u9db4\u898b\u4ee4\u5948\uff08\u3064\u308b\u307f\u3000\u308c\u306a\uff09\u3067\u3059\u3002 \u8a08\u753b\u30fb\u8ca1\u52d9\u7701\u304b\u30891\u670810\u65e5\u4ed8\u3067\u3001\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u304c\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002 \u672c\u901a\u9054\u306f2017\u5e744\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002 \u672c\u901a\u9054\u306f\u7d66 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