<br />
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{"id":1290,"date":"2018-03-29T09:49:47","date_gmt":"2018-03-29T09:49:47","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e5%a0%b1%e5%91%8a%e3%81%99%e3%82%8b%e3%81%b9%e3%81%8d%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8%e5%86%85%e5%ae%b9%e3%81%ae%e8%bf%bd%e5%8a%a0%e9%a0%85%e7%9b%ae\/"},"modified":"2021-10-20T10:40:57","modified_gmt":"2021-10-20T10:40:57","slug":"financial-statements","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/financial-statements\/","title":{"rendered":"\u5831\u544a\u3059\u308b\u3079\u304d\u8ca1\u52d9\u8af8\u8868\u5185\u5bb9\u306e\u8ffd\u52a0\u9805\u76ee"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u30012018\u5e74\u304b\u3089\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u76e3\u67fb\u306e\u969b\u306b\u5831\u544a\u7fa9\u52d9\u306e\u3042\u308b\u8cc7\u6599\u5185\u5bb9\u306b\u3064\u3044\u3066\u8ffd\u52a0\u3067\u5831\u544a\u3059\u308b\u5fc5\u8981\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u8a73\u7d30\u3092\u3054\u5831\u544a\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2002\u5e74\u306e\u6b73\u5165\u898f\u5247\u7b2c21-2002\u53f7\u306b\u3088\u308a\u307e\u3059\u3068\u3001\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u5229\u76ca\u5270\u4f59\u91d1\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u6301\u5206\u5909\u52d5\u8a08\u7b97\u66f8\u306e4\u3064\u306e\u66f8\u985e\u3068\u898f\u5b9a\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u4e0b\u8a18\u306e\u5831\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3001\u4eca\u307e\u3067\u3068\u306f\u5225\u306b\u76e3\u67fb\u8cc7\u6599\u3092\u7528\u610f\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u6dfb\u4ed8\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u3053\u308c\u307e\u3067\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u6ce8\u8a18\u3068\u3057\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff08\uff71\uff09\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308bOutput VAT\u306e\u984d\u304a\u3088\u3073\u52d8\u5b9a\u79d1\u76ee\u3001\u7b97\u51fa\u306e\u30d9\u30fc\u30b9\u3068\u306a\u3063\u305f\u91d1\u984d<\/p>\n<p>\uff08\uff72\uff09\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308bInput VAT\u306e\u984d\u304a\u3088\u3073\u4ee5\u4e0b\u306e\u8a73\u7d30<\/p>\n<p>a. \u671f\u521d\u306b\u304a\u3051\u308b\u7dcf\u984d<\/p>\n<p>b. \u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u56fd\u5185\u3067\u306e\u8cfc\u5165<\/p>\n<p>c. \u7a0e\u984d\u63a7\u9664\u304a\u3088\u3073\u9084\u4ed8\u8acb\u6c42\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u8abf\u6574<\/p>\n<p>d. \u671f\u672b\u306b\u304a\u3051\u308b\u7dcf\u984d<\/p>\n<p>\uff08\uff73\uff09\u652f\u6255\u6e08\u307f\u307e\u305f\u306f\u8a08\u4e0a\u6e08\u307f\u306e\u8f38\u5165\u9678\u63da\u3052\u30b3\u30b9\u30c8\u53ca\u3073\u95a2\u7a0e\u984d<\/p>\n<p>\uff08\uff74\uff09\u4ee5\u4e0b\u306e\u54c1\u76ee\u3067\u652f\u6255\u308f\u308c\u305f\u30bf\u30d0\u30b3\u3001\u9152\u985e\u3001\u81ea\u52d5\u8eca\u3001\u9271\u7269\u3001\u30aa\u30a4\u30eb\u3001\u77f3\u6cb9\u7b49\u306e\u4e3b\u306a\u54c1\u76ee\u5225\u306e\u7269\u54c1\u7a0e\u984d<\/p>\n<p>a. \u56fd\u5185\u3067\u88fd\u9020\u3055\u308c\u305f\u8ab2\u7a0e\u5bfe\u8c61\u54c1\u76ee<\/p>\n<p>b. \u8f38\u5165\u3055\u308c\u305f\u8ab2\u7a0e\u5bfe\u8c61\u54c1\u76ee<\/p>\n<p>\uff08\uff75\uff09\u30ed\u30fc\u30f3\u3001\u682a\u5f0f\u3001\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5370\u7d19\u7a0e\u984d<\/p>\n<p>\uff08\uff76\uff09\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u542b\u3080\u305d\u306e\u4ed6\u306e\u56fd\u7a0e\u53ca\u3073\u5730\u65b9\u7a0e\u984d\u3001\u514d\u8a31\u6599\u3001\u8a31\u53ef\u6599<\/p>\n<p>\uff08\uff77\uff09\u4ee5\u4e0b\u306b\u5206\u985e\u3055\u308c\u308b\u6e90\u6cc9\u7a0e\u984d<\/p>\n<p>a. \u7d66\u4e0e\u53ca\u3073\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u306b\u8ab2\u3055\u308c\u308b\u7a0e<\/p>\n<p>b. \u63a7\u9664\u53ef\u80fd\u6e90\u6cc9\u7a0e<\/p>\n<p>c. \u6700\u7d42\u6e90\u6cc9\u7a0e<\/p>\n<p>\uff08\uff78\uff09\u7a0e\u52d9\u67fb\u5bdf\u306e\u5bfe\u8c61\u5e74\u5ea6\u53ca\u3073\u5bfe\u8c61\u7a0e\u984d\u3002\u307e\u305f\u3001\u7570\u8b70\u7533\u7acb\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u5426\u304b<\/p>\n<p>\uff08\uff79\uff09BIR\u5916\u3067\u4fc2\u4e89\u4e2d\u306e\u7a0e\u52d9\u8a34\u8a1f\u306e\u6709\u7121\u3001\u53ca\u3073\u5bfe\u8c61\u7a0e\u984d<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u3092\u63a8\u9032\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u8ca1\u6e90\u78ba\u4fdd\u3092\u76ee\u6307\u3059\u3079\u304f\u3001\u5927\u898f\u6a21\u306a\u7a0e\u5236\u6539\u9769\u3092\u884c\u3063\u305f\u30c9\u30a5\u30c6\u30eb\u30c6\u653f\u6a29\u3067\u3059\u304c\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u9769\u3067\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u306f\u3088\u308a\u53b3\u3057\u304f\u306a\u3063\u305f\u5185\u5bb9\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u307e\u3067\u30c9\u30a5\u30c6\u30eb\u30c6\u653f\u6a29\u304c\u6839\u7d76\u306b\u529b\u3092\u5c3d\u304f\u3057\u3066\u304d\u305f\u3001\u8cc4\u8cc2\u7b49\u306e\u53d6\u5f15\u304c\u518d\u3073\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u7121\u3044\u3088\u3046\u306b\u671f\u5f85\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f0a\u793e\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u304b\u3089\u9032\u51fa\u5f8c\u306e\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u304a\u3088\u3073\u52b4\u52d9\u307e\u3067<\/p>\n<p>\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n<p>Unit 801, 8th Floor, Bank of Makati Building, Ayala Ave. Extension Cor Metropolitan Avenue, Makati City,Philippines<\/p>\n<p>TEL: +632-869-5806,<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u3000\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n<p>\u8fd1\u77f3\u3000\u4f91\u57fa<\/p>\n<p>&nbsp;<\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n<p>\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<\/p>\n<p>\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\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTOKYO CONSULTING FIRM PHILIPPINE BRANCH\uff09\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<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002 &nbsp; \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u306f\u30012018\u5e74\u304b\u3089\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u76e3\u67fb\u306e\u969b\u306b\u5831\u544a\u7fa9\u52d9\u306e\u3042\u308b\u8cc7\u6599\u5185\u5bb9\u306b\u3064\u3044\u3066\u8ffd\u52a0\u3067\u5831\u544a\u3059\u308b\u5fc5\u8981\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u8a73\u7d30\u3092\u3054\u5831\u544a\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 [&hellip;]","protected":false},"author":1,"featured_media":2791,"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":[21,23],"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\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-kO","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1290"}],"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=1290"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1290\/revisions"}],"predecessor-version":[{"id":1680,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1290\/revisions\/1680"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2791"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}