<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/philippines_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":1375,"date":"2018-07-12T17:08:12","date_gmt":"2018-07-12T17:08:12","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%80%90%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e7%a8%8e%e5%8b%99%e3%80%91%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e3%81%ae%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e7%a8%8e%e5%88%b6%e3%81%ab\/"},"modified":"2021-10-20T11:42:18","modified_gmt":"2021-10-20T11:42:18","slug":"transfer-pricing-regulation-14","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/transfer-pricing-regulation-14\/","title":{"rendered":"\u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u3011\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u4f0a\u85e4\u6f84\u9ad8\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f6\u6708\u3088\u308a\u96e8\u671f\u306b\u5165\u308a\u30017\u6708\u3068\u306a\u3063\u305f\u4eca\u3082\u4e00\u65e5\u4e2d\u96e8\u304c\u7d9a\u304f\u5b63\u7bc0\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u4eba\u304c\u30b8\u30fc\u30d7\u306a\u3069\u306e\u4ea4\u901a\u6a5f\u95a2\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u4e2d\u3001\u5927\u96e8\u306e\u5f71\u97ff\u306b\u3088\u308a\u9053\u8def\u304c\u6d2a\u6c34\u3092\u5f15\u304d\u8d77\u3053\u3057\u3066\u7acb\u5f80\u751f\u3057\u3066\u3044\u308b\u59ff\u3082\u3088\u304f\u307f\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u3053\u306e\u6642\u671f\u306f\u96e8\u306b\u964d\u3089\u308c\u3001\u5efa\u7269\u5185\u306e\u30a8\u30a2\u30b3\u30f3\u306e\u98a8\u306b\u89e6\u308c\u3066\u4e00\u6c17\u306b\u98a8\u90aa\u3092\u3072\u304f\u3053\u3068\u304c\u591a\u3044\u6642\u671f\u3067\u3059\u306e\u3067\u51fa\u5f35\u306e\u969b\u306b\u6765\u6bd4\u3055\u308c\u308b\u969b\u306f\u304a\u6c17\u3092\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3066\u3001\u4eca\u9031\u306f\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u300d\u306b\u3064\u3044\u3066\u3001\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a00\u8449\u306e\u307f\u304a\u805e\u304d\u306b\u306a\u3063\u305f\u304b\u305f\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001\u672c\u30d6\u30ed\u30b0\u306b\u3066\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f\u7c21\u5358\u306b\u4e00\u8a00\u3067\u8a00\u3044\u307e\u3059\u3068\u3001\u95a2\u9023\u4f01\u696d\u9593\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u4e0d\u5f53\u306a\u6240\u5f97\u306e\u79fb\u8ee2\u3092\u9632\u6b62\u3059\u308b\u7a0e\u5236\u3068\u306a\u308a\u307e\u3059\u3002\u3082\u3046\u5c11\u3057\u5177\u4f53\u7684\u306b\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u9593\u4f01\u696d\u306e\u30c1\u30ea\u5f15\u304d\u306b\u304a\u3044\u3066\u5546\u54c1\u3084\u5f79\u52d9\u306e\u8ca9\u58f2\u4fa1\u683c\u3092\u901a\u5e38\u306e\u4fa1\u683c\u3068\u7570\u306a\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3092\u3059\u308c\u3070\u3001\u4ed6\u65b9\u306b\u6240\u5f97\u306e\u79fb\u8ee2\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3086\u3048\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u30b0\u30eb\u30fc\u30d7\u9593\u53d6\u5f15\u4fa1\u683c\uff08\u79fb\u8ee2\u4fa1\u683c\uff09\u3092\u8cc7\u672c\u30fb\u652f\u914d\u95a2\u4fc2\u3092\u6301\u305f\u306a\u3044\u7b2c\u4e09\u8005\u3068\u53d6\u5f15\u3057\u305f\u4fa1\u683c\u306b\u8a08\u7b97\u3057\u306a\u304a\u3059\u3053\u3068\u3067\u3001\u9069\u5207\u306a\u56fd\u969b\u8ab2\u7a0e\u3092\u5b9f\u73fe\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u5bfe\u8c61\u53d6\u5f15\u3068\u3055\u308c\u308b\u306e\u306f\u4ee5\u4e0b\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u6cd5\u4eba\u9593\u53d6\u5f15\uff08\u6cd5\u4eba\u3068\u500b\u4eba\u9593\u3001\u500b\u4eba\u9593\u53d6\u5f15\u3001\u672c\u652f\u5e97\u306e\u5185\u90e8\u53d6\u5f15\uff09<\/p>\n<p>\u30fb\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u5f79\u52d9\u63d0\u4f9b\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u8cb7\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306a\u3069\u8cc7\u672c\u4ee5\u5916\u306e\u53d6\u5f15<\/p>\n<p>&nbsp;<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u8abf\u67fb\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u5168\u3066\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u975e\u5e38\u306b\u5e83\u7bc4\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8abf\u67fb\u5bfe\u8c61\u4f01\u696d\u306e\u79fb\u8ee2\u4fa1\u683c\u304c\u59a5\u5f53\u3067\u3042\u308b\u304b\u3092\u8abf\u67fb\u3059\u308b\u306b\u3082\u81a8\u5927\u306a\u6642\u9593\u3068\u52b4\u529b\u3092\u8981\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u51e6\u7406\u3055\u308c\u308b\u307e\u3067\u306b\u304a\u304a\u3088\u305d2\uff0c3\u5e74\u307b\u3069\u306e\u6642\u9593\u3092\u8981\u3059\u5834\u5408\u3082\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3068\u3001\u5f53\u8a72\u30b0\u30eb\u30fc\u30d7\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u3068\u65e5\u672c\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u5bfe\u51e6\u3092\u8b1b\u3058\u3066\u304a\u304f\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u30b0\u30eb\u30fc\u30d7\u9593\u53d6\u5f15\u306e\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u3092\u884c\u3046\u3001\u79fb\u8ee2\u4fa1\u683c\u304c\u59a5\u5f53\u306a\u3082\u306e\u304b\u3069\u3046\u304b\u3092\u4e8b\u524d\u78ba\u8a8d\u3059\u308b\u5236\u5ea6\uff08APA\uff09\u3092\u4f7f\u7528\u3059\u308b\u3068\u3044\u3063\u305f\u5bfe\u7b56\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u9031\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u5bfe\u51e6\uff08\u6587\u66f8\u5316\u53ca\u3073APA\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u3001\u3054\u8aac\u660e\u3044\u305f\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.<\/p>\n<p>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>\u4f0a\u85e4\u3000\u6f84\u9ad8<\/p>\n<p>&nbsp;<img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/76\/f8\/efc012b5db015948def1b4ee44871b64.jpg?ssl=1\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/p>\n<p>  <\/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","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002 &nbsp; \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u4f0a\u85e4\u6f84\u9ad8\u3067\u3059\u3002 &nbsp; \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f6\u6708\u3088\u308a\u96e8\u671f\u306b\u5165\u308a\u30017\u6708\u3068\u306a\u3063\u305f\u4eca\u3082\u4e00\u65e5\u4e2d\u96e8\u304c\u7d9a\u304f\u5b63\u7bc0\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u4eba\u304c\u30b8\u30fc [&hellip;]","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-mb","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1375"}],"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=1375"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1375\/revisions"}],"predecessor-version":[{"id":3830,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1375\/revisions\/3830"}],"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=1375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}