\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001CORTT\u2461\uff08\u79df\u7a0e\u6761\u7d04\u7533\u8acb\u306e\u7c21\u7d20\u5316\uff09\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

\u524d\u56de\u306b\u7d9a\u304d\u3001CORTT\u306e\u7533\u8acb\u6642\u671f\u3084\u6ce8\u610f\u70b9\u3092\u307e\u3068\u3081\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u7533\u8acb\u6642\u671f <\/p>\n

· \u6240\u5f97\u53d7\u9818\u8005\u3067\u3042\u308b\u975e\u5c45\u4f4f\u8005\u7b49\uff08\u4f8b\uff1a\u65e5\u672c\u306e\u89aa\u4f1a\u793e\uff09\u306f\u3001\u95a2\u9023\u3059\u308b\u6240\u5f97\u304c\u652f\u6255\u308f\u308c\u308b\u524d\uff08\u6216\u3044\u306f\u6240\u5f97\u652f\u6255\u8005\u304c\u672a\u6255\u8a08\u4e0a\u3092\u884c\u3046\u524d\uff09\u306b\u3001\u6240\u5f97\u652f\u6255\u8005\u306b\u5bfe\u3057\u3066\u8a18\u5165\u306e\u5b8c\u4e86\u3057\u305fCORTT\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

 <\/p>\n

· \u6240\u5f97\u652f\u6255\u8005\uff08\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff09\u306f\u3001\u6700\u7d42\u6e90\u6cc9\u7a0e\u652f\u6255\u5f8c30\u65e5\u4ee5\u5185\u306b\u975e\u5c45\u4f4f\u8005\u7b49\u304b\u3089\u53d7\u9818\u3057\u305fCORTT\u3092BIR\u672c\u5e81\u306eITAD\u3068RDO No.39\uff08\u30b1\u30bd\u30f3\u5e02\u306b\u3042\u308b\u975e\u5c45\u4f4f\u8005\u7b49\u306e\u60c5\u5831\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\uff09\u306b\u305d\u308c\u305e\u308c\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

 <\/p>\n

\u25a0\u6709\u52b9\u671f\u9593<\/p>\n

· \u914d\u5f53\u306b\u95a2\u3057\u3066\u3001CORTT\u306f\u305d\u306e\u767a\u884c\u65e5\u304b\u30892\u5e74\u9593\u6709\u52b9\u3002\u4f46\u3057\u3001\u6761\u7d04\u76f8\u624b\u56fd\u304a\u3051\u308b\u6240\u5b9a\u306e\u5c45\u4f4f\u8005\u8a3c\u660e\u304c\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9593\u304c2\u5e74\u306b\u512a\u5148\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u30012\u5e74\u306e\u6709\u52b9\u671f\u9593\u306e\u9593\u306b\u5225\u306e\u914d\u5f53\u3092\u884c\u3046\u5834\u5408\u3001\u6240\u5f97\u652f\u6255\u8005\u306f\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3057\u305fCORTT\u306ePART \u2161\u3092\u6700\u7d42\u6e90\u6cc9\u7a0e\u306e\u652f\u6255\u5f8c30\u65e5\u4ee5\u5185\u306bITAD\u3068RDO No.39\u306b\u518d\u5ea6\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

·\u4e00\u65b9\u3001\u5229\u5b50\u3068\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u95a2\u3057\u3066\u306f\u3001CORTT\u306f\u5951\u7d04\u66f8\u3054\u3068\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f46\u3057\u3001\u5951\u7d04\u66f8\u4e0a\u306e\u53d6\u308a\u6c7a\u3081\u306b\u3088\u308a\u300cStaggered Payment\uff08\u5951\u7d04\u671f\u9593\u5185\u306b\u304a\u3051\u308b\u5229\u6255\u3044\u984d\u7b49\u304c\u5747\u7b49<\/p>\n

\u3067\u306a\u3044\u652f\u6255\uff09\u300d\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u6240\u5f97\u652f\u6255\u8005\u306f\u6700\u7d42\u6e90\u6cc9\u7a0e\u306e\u652f\u6255\u5f8c30\u65e5\u4ee5\u5185\u306b\u3001\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3057\u305fCORTT\u306ePart\u2161\u3092ITAD\u3068RDO39\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u5229\u6255\u3044\u6761\u4ef6\u7b49\u306e\u53d6\u308a\u6c7a\u3081\u306b\u3088\u3063\u3066\u306f\u652f\u6255\u306e\u90fd\u5ea6CORTT\u306ePart \u2161\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u5834\u5408\u306f\u975e\u5e38\u306b\u7169\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u6ce8\u610f\u4e8b\u9805<\/p>\n

\u30fbCORTT\u30d5\u30a9\u30fc\u30e0\u306f\u539f\u672c\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308b\u304c\u3001\u6761\u7d04\u76f8\u624b\u56fd\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u5927\u4f7f\u9928\u7b49\u306b\u304a\u3051\u308b\u8a8d\u8a3c\u624b\u7d9a\u306f\u5fc5\u8981\u306a\u3044<\/p>\n

 <\/p>\n

\u30fb\u6240\u5f97\u53d7\u9818\u8005\uff08\u975e\u5c45\u4f4f\u8005\u7b49\uff09\u304c\u5f53\u8a72\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u6240\u5b9a\u306eCOR\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001COR\u306fCORTT\u306b\u6dfb\u4ed8\u3057\u3066BIR\u306e\u56fd\u969b\u79df\u7a0e\u8ab2\uff08ITAD\uff09\u53ca\u3073RDO No.39\uff08\u30b1\u30bd\u30f3\u5e02\u306b\u3042\u308b\u975e\u5c45\u4f4f\u8005\u7b49\u306e\u60c5\u5831\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\uff09\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001CORTT\u306e\u539f\u672c\u306f2\u90e8\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u306b\u6dfb\u4ed8\u3059\u308bCOR\u30822\u90e8\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n

 <\/p>\n

\u30fbBIR\u304c\u7d0d\u7a0e\u8005\u304b\u3089CORTT\u3092\u53d7\u9818\u3057\u305f\u969b\u3001\u53d7\u9818\u78ba\u8a8d\u306e\u66f8\u9762\u306f\u767a\u884c\u3055\u308c\u305a\u3001\u63d0\u51fa\u3055\u308c\u305fCORTT\u306b\u306fITAD\u3068RDO No.39\u304b\u3089“Received”\u306e\u30b9\u30bf\u30f3\u30d7\u304c\u62bc\u3055\u308c\u3001\u6240\u5f97\u652f\u6255\u8005\u306f\u305d\u306eReceiving Copy\u3092\u4fdd\u7ba1\u3059\u308b\u5f62\u3068\u306a\u308b\u3002<\/p>\n

 <\/p>\n

\u30fbRMO No.8-2017\u306eSection 6.1.\u306b\u3088\u308b\u3068\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u306f\u8a18\u5165\u306e\u5b8c\u4e86\u3057\u305fCORTT\u30d5\u30a9\u30fc\u30e0\u3092\u6240\u5f97\u306e\u652f\u6255\u6642\uff08Paid\uff09\u6216\u3044\u306f\u63a7\u9664\u6642\uff08Credited\uff09\u307e\u3067\u306b\u6240\u5f97\u652f\u6255\u8005\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

\u4e00\u65b9\u3001\u7a0e\u6cd5\u30eb\u30fc\u30eb\u306b\u304a\u3051\u308b\u6e90\u6cc9\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u652f\u6255\u6642\u3001\u652f\u6255\u671f\u65e5\u5230\u6765\u6642\u3001\u672a\u6255\u8a08\u4e0a\u6642\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u6642\u70b9\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u3053\u3053\u3067\u6240\u5f97\u652f\u6255\u8005\u304c\u672a\u6255\u8a08\u4e0a\u6642\u306b\u6e90\u6cc9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u6240\u5f97\u652f\u6255\u8005\u306e\u672a\u6255\u8a08\u4e0a\u6642\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u63d0\u51fa\u3055\u308c\u305fCORTT\u30d5\u30a9\u30fc\u30e0\u306b\u57fa\u3065\u304d\u3001\u6240\u5f97\u652f\u6255\u8005\u306f\u8efd\u6e1b\u7a0e\u7387\u306b\u3088\u308b\u6e90\u6cc9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u306a\u304a\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u304c\u6240\u5f97\u652f\u6255\u8005\u306b\u5bfe\u3057\u3066CORTT\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u306f\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u6069\u5178\u3092\u6c42\u3081\u3066\u3044\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u5834\u5408\u306f\u7a0e\u6cd5\u30eb\u30fc\u30eb\u306b\u5f93\u3044\u901a\u5e38\u306e\u6700\u7d42<\/p>\n

\u6e90\u6cc9\u7a0e\u7387\uff0830%\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a\u3001\u6240\u5f97\u652f\u6255\u8005\uff08\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff09\u306fCORTT\u30d5\u30a9\u30fc\u30e0\u3092BIR\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u4fc2\u308b\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u8efd\u6e1b\u7a0e\u7387\u3092\u76f4\u3061\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3054\u53c2\u8003\u307e\u3067\u306b\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u4e00\u89a7\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u914d\u5f53\uff1a30%→10% or 15%<\/p>\n

\u5229\u5b50\uff1a20%→10%<\/p>\n

\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\uff1a30%→10% or 15%<\/p>\n

 <\/p>\n

\u5177\u4f53\u7684\u306aCORTT\u306e\u53d6\u6271\u3044\u3084\u7533\u8acb\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002   \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u3001CORTT\u2461\uff08\u79df\u7a0e\u6761\u7d04\u7533\u8acb\u306e\u7c21\u7d20\u5316\uff09\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002 \u524d\u56de\u306b\u7d9a\u304d\u3001CORTT\u306e\u7533\u8acb\u6642\u671f\u3084\u6ce8\u610f\u70b9\u3092\u307e\u3068\u3081\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   \u25a0\u7533 […]","protected":false},"author":1,"featured_media":2793,"comment_status":"open","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,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-iS","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1170"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=1170"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1170\/revisions"}],"predecessor-version":[{"id":1800,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1170\/revisions\/1800"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}