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{"id":1237,"date":"2018-01-11T16:47:10","date_gmt":"2018-01-11T16:47:10","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e7%a8%8e%e5%88%b6%e6%94%b9%e9%9d%a9%e3%81%ae%e6%96%bd%e8%a1%8c%e3%81%a8%e5%a4%89%e6%9b%b4%e7%82%b9%ef%bc%882018%e5%b9%b4%e5%80%8b%e4%ba%ba%e6%89%80-2\/"},"modified":"2021-10-02T23:55:57","modified_gmt":"2021-10-02T23:55:57","slug":"tax-reform-2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/tax-reform-2\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u5236\u6539\u9769\u306e\u65bd\u884c\u3068\u5909\u66f4\u70b9\uff082018\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u7de8\uff12\uff09"},"content":{"rendered":"

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u9577\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u672c\u5e74\u3082\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\u4eca\u6708\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002\u524d\u56de\u306f\u653f\u5e9c\u5b98\u5831\u3088\u308a2017\u5e7412\u670827\u65e5\u306b\u767a\u8868\u3055\u308c\u305f\u6cd5\u4ee4\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u7387\u306e\u3054\u7d39\u4ecb\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n

\u2003\u305d\u306e\u5f8c2017\u5e7412\u670828\u65e5\u306b\u6b73\u5165\u5e81\u5185\u898f\uff08RMC: RENEVUE MEMORANDUM CIRCULAR\uff09NO. 105\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u5f53\u5c40BIR\u3088\u308a2018\u5e741\u67081\u65e5\u3088\u308a\u65b0\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u304c\u767a\u8868\u3055\u308c\u3001\u540c\u6642\u306bANNEX A\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u8868\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
REVISED WITHHOLDING TAX TABLE (version 2)<\/p>\n<\/td>\n<\/tr>\n
\n
Effective January 1, 2018 to December 31, 2022<\/p>\n<\/td>\n<\/tr>\n
\n
DAILY<\/p>\n<\/td>\n
\n
1<\/p>\n<\/td>\n
\n
2<\/p>\n<\/td>\n
\n
3<\/p>\n<\/td>\n
\n
4<\/p>\n<\/td>\n
\n
5<\/p>\n<\/td>\n
\n
6<\/p>\n<\/td>\n<\/tr>\n
\n
Compensation Range<\/p>\n<\/td>\n
\n
P 685 and below<\/p>\n<\/td>\n
\n
P 685- P1,095<\/p>\n<\/td>\n
\n
Pl,096 – P2,191<\/p>\n<\/td>\n
\n
P 2,192 – P5,478<\/p>\n<\/td>\n
\n
P 5,479 – P21,917<\/p>\n<\/td>\n
\n
P 21,918 and above<\/p>\n<\/td>\n<\/tr>\n
\n
Prescribed Withholding Tax<\/p>\n<\/td>\n
\n
0.00<\/p>\n<\/td>\n
\n
0.00
+ 20% over P 685<\/p>\n<\/td>\n
\n
P 82.19
+ 25% over P1,096<\/p>\n<\/td>\n
\n
P 356.16
+ 30% over P2,192<\/p>\n<\/td>\n
\n
P 1,342.47
+ 32% over P5,479<\/p>\n<\/td>\n
\n
P 6,602.74
+ 35% over P21,918<\/p>\n<\/td>\n<\/tr>\n
\n
WEEKLY<\/p>\n<\/td>\n
\n
1<\/p>\n<\/td>\n
\n
2<\/p>\n<\/td>\n
\n
3<\/p>\n<\/td>\n
\n
4<\/p>\n<\/td>\n
\n
5<\/p>\n<\/td>\n
\n
6<\/p>\n<\/td>\n<\/tr>\n
\n
Compensation Range<\/p>\n<\/td>\n
\n
P 4,808 and below<\/p>\n<\/td>\n
\n
P 4,808 – P7,691<\/p>\n<\/td>\n
\n
P7,692- P 15,384<\/p>\n<\/td>\n
\n
P 15,385 – P38,461<\/p>\n<\/td>\n
\n
P 38,462 – P153,845<\/p>\n<\/td>\n
\n
P 153,846 and above<\/p>\n<\/td>\n<\/tr>\n
\n
Prescribed Withholding Tax<\/p>\n<\/td>\n
\n
0.00<\/p>\n<\/td>\n
\n
0.00
+ 20% over P4,808<\/p>\n<\/td>\n
\n
P 576.92
+ 25% over P7,692<\/p>\n<\/td>\n
\n
P 2,500.00
+ 30% over P15,385<\/p>\n<\/td>\n
\n
P 9,423.08
+ 32% over P38,462<\/p>\n<\/td>\n
\n
P 46,346.15
+ 35% over P153,846<\/p>\n<\/td>\n<\/tr>\n
\n
SEMI-MONTHLY<\/p>\n<\/td>\n
\n
1<\/p>\n<\/td>\n
\n
2<\/p>\n<\/td>\n
\n
3<\/p>\n<\/td>\n
\n
4<\/p>\n<\/td>\n
\n
5<\/p>\n<\/td>\n
\n
6<\/p>\n<\/td>\n<\/tr>\n
\n
Compensation Range<\/p>\n<\/td>\n
\n
P 10,417 and below<\/p>\n<\/td>\n
\n
P 10,417 – P16,666<\/p>\n<\/td>\n
\n
P16,667- P 33,332<\/p>\n<\/td>\n
\n
P 33,333 – P83,332<\/p>\n<\/td>\n
\n
P 83,333 – P333,332<\/p>\n<\/td>\n
\n
P 333,333 and above<\/p>\n<\/td>\n<\/tr>\n
\n
Prescribed Withholding Tax<\/p>\n<\/td>\n
\n
0.00<\/p>\n<\/td>\n
\n
0.00
+ 20% over P10,417<\/p>\n<\/td>\n
\n
1,250.00
+ 25% over P16,667<\/p>\n<\/td>\n
\n
5,416.67
+ 30% over P33,333<\/p>\n<\/td>\n
\n
20,416.67
+ 32% over P83,333<\/p>\n<\/td>\n
\n
100,416.67
+ 35% over P333,333<\/p>\n<\/td>\n<\/tr>\n
\n
MONTHLY<\/p>\n<\/td>\n
\n
1<\/p>\n<\/td>\n
\n
2<\/p>\n<\/td>\n
\n
3<\/p>\n<\/td>\n
\n
4<\/p>\n<\/td>\n
\n
5<\/p>\n<\/td>\n
\n
6<\/p>\n<\/td>\n<\/tr>\n
\n
Compensation Range<\/p>\n<\/td>\n
\n
P 20,833 and below<\/p>\n<\/td>\n
\n
P 20,833 – P33,332<\/p>\n<\/td>\n
\n
P33,333- P 66,666<\/p>\n<\/td>\n
\n
P66,667-P166,666<\/p>\n<\/td>\n
\n
P166,667-P 666,666<\/p>\n<\/td>\n
\n
P 666,667 and above<\/p>\n<\/td>\n<\/tr>\n
\n
Prescribed Withholding Tax<\/p>\n<\/td>\n
\n
0.00<\/p>\n<\/td>\n
\n
0.00
+ 20% over P 20,833<\/p>\n<\/td>\n
\n
P 2,500.00
+ 25% over P33,333<\/p>\n<\/td>\n
\n
P 10,833.33
+ 30% over P66,667<\/p>\n<\/td>\n
\n
P 40,833.33
+ 32% over P166,667<\/p>\n<\/td>\n
\n
P 200,833.33
+35%over P666,667<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u3055\u3089\u306b2018\u5e741\u67084\u65e5\u306eRMC NO. 1\u306b\u304a\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u30c6\u30fc\u30d6\u30eb\u306e\u4f7f\u3044\u65b9\u306e\u8aac\u660e\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n
\u4f8b\uff1aRMC NO.1 Example 3 \u306b\u304a\u3051\u308b\u534a\u6708\u306e\u8ab2\u7a0e\u5bfe\u8c61\u7d66\u4e0e\u304cP 15,500.00\u306e\u5834\u5408<\/p>\n<\/p>\n
\u7d66\u4e0e\u984d\u306f\u4e0a\u8a18\u30c6\u30fc\u30d6\u30eb\u306eSEMI MONTHLY \u306e2 \u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u306b\u5c5e\u3057\u307e\u3059\u3002P 10,417.00\u306b\u4fc2\u308bP0.00 \u306b\u52a0\u3048\u3066\u3001\u30d6\u30e9\u30b1\u30c3\u30c8\u306e\u4e0b\u9650\u5024\u3092\u8d85\u904e\u3057\u305f\u90e8\u5206\uff08P5,083.00 = P15,500.00 \u2013 P10,417.00\uff09\u306b\u5bfe\u3057\u306620% (=P1,016.60) \u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n
\u2003\u65b0\u7a0e\u5236\u306b\u3064\u3044\u3066\u3054\u8cea\u554f\u304c\u3042\u308c\u3070\u3001\u305c\u3072\u3054\u9023\u7d61\u3092\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
\u305d\u308c\u3067\u306f\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n
\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n
\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u793e\u2003\u30bb\u30d6\u652f\u5e97\u2003\u65e5\u6bd4\u91ce\u548c\u6a39<\/p>\n
$\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u9577\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u672c\u5e74\u3082\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\u4eca\u6708\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002\u524d\u56de\u306f\u653f\u5e9c\u5b98\u5831\u3088\u308a201 […]","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-jX","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1237"}],"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=1237"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1237\/revisions"}],"predecessor-version":[{"id":1733,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1237\/revisions\/1733"}],"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=1237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

\n REVISED WITHHOLDING TAX TABLE (version 2)<\/p>\n<\/td>\n<\/tr>\n
\n Effective January 1, 2018 to December 31, 2022<\/p>\n<\/td>\n<\/tr>\n
\n DAILY<\/p>\n<\/td>\n	\n 1<\/p>\n<\/td>\n	\n 2<\/p>\n<\/td>\n	\n 3<\/p>\n<\/td>\n	\n 4<\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n<\/tr>\n
\n Compensation Range<\/p>\n<\/td>\n	\n P 685 and below<\/p>\n<\/td>\n	\n P 685- P1,095<\/p>\n<\/td>\n	\n Pl,096 – P2,191<\/p>\n<\/td>\n	\n P 2,192 – P5,478<\/p>\n<\/td>\n	\n P 5,479 – P21,917<\/p>\n<\/td>\n	\n P 21,918 and above<\/p>\n<\/td>\n<\/tr>\n
\n Prescribed Withholding Tax<\/p>\n<\/td>\n	\n 0.00<\/p>\n<\/td>\n	\n 0.00 + 20% over P 685<\/p>\n<\/td>\n	\n P 82.19 + 25% over P1,096<\/p>\n<\/td>\n	\n P 356.16 + 30% over P2,192<\/p>\n<\/td>\n	\n P 1,342.47 + 32% over P5,479<\/p>\n<\/td>\n	\n P 6,602.74 + 35% over P21,918<\/p>\n<\/td>\n<\/tr>\n
\n WEEKLY<\/p>\n<\/td>\n	\n 1<\/p>\n<\/td>\n	\n 2<\/p>\n<\/td>\n	\n 3<\/p>\n<\/td>\n	\n 4<\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n<\/tr>\n
\n Compensation Range<\/p>\n<\/td>\n	\n P 4,808 and below<\/p>\n<\/td>\n	\n P 4,808 – P7,691<\/p>\n<\/td>\n	\n P7,692- P 15,384<\/p>\n<\/td>\n	\n P 15,385 – P38,461<\/p>\n<\/td>\n	\n P 38,462 – P153,845<\/p>\n<\/td>\n	\n P 153,846 and above<\/p>\n<\/td>\n<\/tr>\n
\n Prescribed Withholding Tax<\/p>\n<\/td>\n	\n 0.00<\/p>\n<\/td>\n	\n 0.00 + 20% over P4,808<\/p>\n<\/td>\n	\n P 576.92 + 25% over P7,692<\/p>\n<\/td>\n	\n P 2,500.00 + 30% over P15,385<\/p>\n<\/td>\n	\n P 9,423.08 + 32% over P38,462<\/p>\n<\/td>\n	\n P 46,346.15 + 35% over P153,846<\/p>\n<\/td>\n<\/tr>\n
\n SEMI-MONTHLY<\/p>\n<\/td>\n	\n 1<\/p>\n<\/td>\n	\n 2<\/p>\n<\/td>\n	\n 3<\/p>\n<\/td>\n	\n 4<\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n<\/tr>\n
\n Compensation Range<\/p>\n<\/td>\n	\n P 10,417 and below<\/p>\n<\/td>\n	\n P 10,417 – P16,666<\/p>\n<\/td>\n	\n P16,667- P 33,332<\/p>\n<\/td>\n	\n P 33,333 – P83,332<\/p>\n<\/td>\n	\n P 83,333 – P333,332<\/p>\n<\/td>\n	\n P 333,333 and above<\/p>\n<\/td>\n<\/tr>\n
\n Prescribed Withholding Tax<\/p>\n<\/td>\n	\n 0.00<\/p>\n<\/td>\n	\n 0.00 + 20% over P10,417<\/p>\n<\/td>\n	\n 1,250.00 + 25% over P16,667<\/p>\n<\/td>\n	\n 5,416.67 + 30% over P33,333<\/p>\n<\/td>\n	\n 20,416.67 + 32% over P83,333<\/p>\n<\/td>\n	\n 100,416.67 + 35% over P333,333<\/p>\n<\/td>\n<\/tr>\n
\n MONTHLY<\/p>\n<\/td>\n	\n 1<\/p>\n<\/td>\n	\n 2<\/p>\n<\/td>\n	\n 3<\/p>\n<\/td>\n	\n 4<\/p>\n<\/td>\n	\n 5<\/p>\n<\/td>\n	\n 6<\/p>\n<\/td>\n<\/tr>\n
\n Compensation Range<\/p>\n<\/td>\n	\n P 20,833 and below<\/p>\n<\/td>\n	\n P 20,833 – P33,332<\/p>\n<\/td>\n	\n P33,333- P 66,666<\/p>\n<\/td>\n	\n P66,667-P166,666<\/p>\n<\/td>\n	\n P166,667-P 666,666<\/p>\n<\/td>\n	\n P 666,667 and above<\/p>\n<\/td>\n<\/tr>\n
\n Prescribed Withholding Tax<\/p>\n<\/td>\n	\n 0.00<\/p>\n<\/td>\n	\n 0.00 + 20% over P 20,833<\/p>\n<\/td>\n	\n P 2,500.00 + 25% over P33,333<\/p>\n<\/td>\n	\n P 10,833.33 + 30% over P66,667<\/p>\n<\/td>\n	\n P 40,833.33 + 32% over P166,667<\/p>\n<\/td>\n	\n P 200,833.33 +35%over P666,667<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u3055\u3089\u306b2018\u5e741\u67084\u65e5\u306eRMC NO. 1\u306b\u304a\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u30c6\u30fc\u30d6\u30eb\u306e\u4f7f\u3044\u65b9\u306e\u8aac\u660e\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/p>\n \u4f8b\uff1aRMC NO.1 Example 3 \u306b\u304a\u3051\u308b\u534a\u6708\u306e\u8ab2\u7a0e\u5bfe\u8c61\u7d66\u4e0e\u304cP 15,500.00\u306e\u5834\u5408<\/p>\n<\/p>\n \u7d66\u4e0e\u984d\u306f\u4e0a\u8a18\u30c6\u30fc\u30d6\u30eb\u306eSEMI MONTHLY \u306e2 \u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u306b\u5c5e\u3057\u307e\u3059\u3002P 10,417.00\u306b\u4fc2\u308bP0.00 \u306b\u52a0\u3048\u3066\u3001\u30d6\u30e9\u30b1\u30c3\u30c8\u306e\u4e0b\u9650\u5024\u3092\u8d85\u904e\u3057\u305f\u90e8\u5206\uff08P5,083.00 = P15,500.00 \u2013 P10,417.00\uff09\u306b\u5bfe\u3057\u306620% (=P1,016.60) \u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n \u2003\u65b0\u7a0e\u5236\u306b\u3064\u3044\u3066\u3054\u8cea\u554f\u304c\u3042\u308c\u3070\u3001\u305c\u3072\u3054\u9023\u7d61\u3092\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n \u305d\u308c\u3067\u306f\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n \u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u793e\u2003\u30bb\u30d6\u652f\u5e97\u2003\u65e5\u6bd4\u91ce\u548c\u6a39<\/p>\n $\"\"$ <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u9577\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002\u660e\u3051\u307e\u3057\u3066\u304a\u3081\u3067\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002\u672c\u5e74\u3082\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002\u4eca\u6708\u306f\u7a0e\u5236\u6539\u9769\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u3066\u884c\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002\u524d\u56de\u306f\u653f\u5e9c\u5b98\u5831\u3088\u308a201 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