\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

2018\u5e743\u670826\u65e5\u306b\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC – Securities\u3000and Exchange Commission\uff09\u304b\u3089\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08PFRS for SE\u2010Philippine Financial Reporting Standards for Small Entities\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u3001IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3068\u540c\u7b49\u306ePFRS\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u304c\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u62e0\u70b9\u3092\u69cb\u3048\u308b\u4f01\u696d\u306f\u3001\u539f\u5247\u3068\u3057\u3066PFRS\u306e\u9069\u7528\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002SEC\u901a\u9054\uff08SEC Memorandum Circular No.5-2018\uff09\u3067\u306f\u65b0\u305f\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u8981\u4ef6\u304c\u5b9a\u7fa9\u3055\u308c\u3001\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306f\u4eca\u5f8c\u3001\u8a8d\u8b58\u6e2c\u5b9a\u306e\u65b9\u6cd5\u3084\u958b\u793a\u5185\u5bb9\u306e\u7c21\u7d20\u5316\u3055\u308c\u305f\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08PFRS for SE\uff09\u306e\u9069\u7528\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08PFRS\uff09<\/span><\/strong><\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u30012005\u5e74\u3088\u308aPFRS\u304c\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u521d\u306fIFRS\u3068\u306e\u5dee\u7570\u3082\u307f\u3089\u308c\u305f\u3082\u306e\u306e\u30012018\u5e74\u73fe\u5728\u3001PFRS\u3068IFRS\u306f\u540c\u3058\u4f1a\u8a08\u57fa\u6e96\u3068\u6349\u3048\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u30012010\u5e74\u306b\u306f\u3001PFRS\u306e\u5185\u5bb9\u3092\u4e00\u90e8\u7c21\u7d20\u5316\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bPFRS for SMEs\uff08\u4e2d\u5c0f\u4f01\u696d\u5411<\/p>\n

\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3092SEC\u304c\u63a1\u7528\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u8981\u4ef6\uff08\u7dcf\u8cc7\u7523300\u4e07\u30da\u30bd\u4ee5\u4e0a3\u51045000\u4e07\u30da\u30bd\u4ee5\u4e0b\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b5300\u4e07\u30da\u30bd\u4ee5\u4e0a2\u51045000\u4e07\u30da\u30bd\u4ee5\u4e0b\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066PFRS for SMEs\u306e\u9069\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4e00\u65b9\u3067\u3001PFRS for SMEs<\/p>\n

\u306fPFRS\u3068\u6bd4\u8f03\u3057\u3066\u7c21\u7d20\u5316\u3055\u308c\u305f\u5185\u5bb9\u306b\u306a\u3063\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u306f\u4f9d\u7136\u3068\u3057\u3066\u975e\u5e38\u306b\u8907\u96d1\u3067\u3042\u308a\u3001\u305d\u306e\u9069\u7528\u304c\u5b9f\u52d9\u7684\u306b\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u306e\u58f0\u304c\u4e0a\u304c\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08PFRS for SE\uff09\u306e\u6982\u8981<\/span><\/strong><\/p>\n

\u4eca\u56de\u3001SEC\u304b\u3089\u516c\u8868\u3055\u308c\u305fMemorandum Circular No.5\u20102018\u3067\u306f\u3001\u65b0\u305f\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u3092\u5b9a\u7fa9\u4ed8\u3051\u3001\u4ee5\u4e0b\u6761\u4ef6\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u4f01\u696d\u3092\u5c0f\u898f\u6a21\u4f01\u696d\u3068\u3057\u3001\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08PFRS for SE\uff09\u306e\u9069\u7528\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

1) \u7dcf\u8cc7\u7523300\u4e07\u30da\u30bd\u4ee5\u4e0a1\u5104\u30da\u30bd\u672a\u6e80\u3001\u3082\u3057\u304f\u306f\u7dcf\u8ca0\u50b5300\u4e07\u30da\u30bd\u4ee5\u4e0a1\u5104\u30da\u30bd\u672a\u6e80\uff08\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306e\u8a08\u7b97\u3068\u3059\u308b\uff09<\/p>\n

2) \u8a3c\u5238\u898f\u5236\u6cd5\u7b2c68\u6761\uff08SRC Rule 68\uff09\u306b\u57fa\u3065\u304d\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u4f01\u696d<\/p>\n

3)\u516c\u958b\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\uff08\u7a2e\u985e\u306f\u554f\u308f\u306a\u3044\uff09\u3092\u767a\u884c\u3059\u308b\u76ee\u7684\u3067\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3059\u308b\u904e\u7a0b\u306b\u306a\u3044\u4f01\u696d<\/p>\n

4)\u653f\u5e9c\u6a5f\u95a2\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u30bb\u30ab\u30f3\u30c0\u30ea\u30fc\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4fdd\u6709\u8005\u3067\u306a\u3044\u4f01\u696d<\/p>\n

 <\/p>\n

\u305f\u3060\u3057\u3001\u4ed6\u56fd\u3067\u4e8b\u696d\u3082\u3057\u304f\u306f\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u3084\u3001\u89aa\u4f1a\u793e\u304cPFRS\u3082\u3057\u304f\u306fPFRS for SMEs\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u7b49\u306f\u3001PFRS for SE\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u5f15\u304d\u7d9a\u304dPFRS\u3082\u3057\u304f\u306fPFRS for SMEs\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308b\u3068\u306e\u898f\u5b9a\u304c\u3042\u308b\u305f\u3081\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306fSEC\u901a\u9054\u306b\u57fa\u3065\u304d\u3001\u81ea\u793e\u304cPFRS for SE\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

SEC\u306f2018\u5e744\u67084\u65e5\u4ed8\u3051\u306e\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u3067\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u9078\u629e\u80a2\u3092\u6e1b\u3089\u3057\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u901a\u5e38\u95a2\u9023\u3057\u306a\u3044\u30c8\u30d4\u30c3\u30af\u3092\u9664\u5916\u3057\u3001\u66f4\u306b\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u306e\u65b9\u6cd5\u3092\u7c21\u7d20\u5316\u3057\u958b\u793a\u5185\u5bb9\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u3067\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306b\u904e\u5ea6\u306a\u8ca0\u62c5\u3092\u304b\u3051\u305a\u306b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3092\u9806\u5b88\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u300d\u3068\u8a00\u53ca\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u306a\u304a\u3001PFRS for SE\u306e\u7c21\u7d20\u5316\u306e\u4f8b\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

•\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u6982\u5ff5\u306f\u306a\u304f\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d7\u53d6\uff08\u652f\u6255\uff09\u306f\u767a\u751f\u6642\u306b\u3001\u53ce\u76ca\uff08\u8cbb\u7528\uff09\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n

•\u78ba\u5b9a\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306f\u5171\u548c\u56fd\u6cd5\u7b2c7641\u53f7\uff08\u6cd5\u5b9a\u9000\u8077\u91d1\u5236\u5ea6\uff09\u3001\u307e\u305f\u306f\u4f1a\u793e\u65b9\u91dd\uff08\u5171\u548c\u56fd\u6cd5\u7b2c7641\u53f7\u304c\u5b9a\u3081\u308b\u6700\u4f4e\u9000\u8077\u91d1\u5236\u5ea6\u3092\u4e0a\u56de\u308b\u5834\u5408\uff09\u306b\u5f93\u3063\u3066\u3001\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3092\u7b97\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5c06\u6765\u306e\u7d66\u4e0e\u53ca\u3073\u52e4\u52d9\u5e74\u6570\u306e\u5909\u52d5\u3092\u8003\u616e\u305b\u305a\u306b\u3001\u5f93\u696d\u54e1\u306e\u73fe\u5728\u306e\u7d66\u4e0e\u3001\u52e4\u52d9\u5e74\u6570\u3092\u4f7f\u7528\u3057\u3066\u5831\u544a\u65e5\u6642\u70b9\u306e\u8ca0\u50b5\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n

•\u4f01\u696d\u306f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u8ca0\u50b5\uff09\u3092\u8a8d\u8b58\u3057\u306a\u3044\u3068\u3044\u3046\u9078\u629e\u80a2\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n

•\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u5224\u65ad\u3068\u898b\u7a4d\u308a\uff08Significant accounting judgments and estimates\uff09\u306e\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u306f\u4e0d\u8981<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u306e\u3046\u3061\u3001\u7279\u306b\u5f93\u696d\u54e1\u306e\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8a08\u7b97\u306f\u898b\u7a4d\u8981\u7d20\u3092\u591a\u304f\u542b\u307f\u8907\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u5834\u5408\u3082\u5916\u90e8\u306e\u5e74\u91d1\u6570\u7406\u4f1a\u793e\u306b\u59d4\u8a17\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u73fe\u5728\u306f\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001PFRS for SE\u306e\u4e0b\u3067\u306f\u3001\u7c21\u4fbf\u306a\u8a08\u7b97\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306f\u81ea\u793e\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

PFRS for SE<\/span><\/strong>\u306e\u9069\u7528\u6642\u671f<\/span><\/strong><\/p>\n

\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u9069\u7528\u6642\u671f\u306f\u30012019\u5e741\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u65e9\u671f\u9069\u7528\u3082\u53ef\u80fd\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001SEC\u901a\u9054\u3067\u306f\u3001PFRS for SE\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u4f1a\u793e\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u4eee\u306b\u671f\u672b\u6642\u70b9\u3067\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u308a\u3001\u305d\u306e\u5909\u5316\u304c\u91cd\u5927\u3067\u7d99\u7d9a\u7684\u3067\u3042\u308b\uff08significant and continuing\uff09\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u7fcc\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u4f1a\u793e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u57fa\u6e96\uff08e.g. PFRS for SMEs\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u306a\u304a\u3001\u4eca\u5f8c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u65e5\u7cfb\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u7acb\u3061\u4e0a\u3052\u76f4\u5f8c\u306e\u73fe\u5730\u6cd5\u4eba\u3084\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306a\u3069\u306e\u5834\u5408\u3001PFRS for SE\u9069\u7528\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6700\u5f8c\u306b\u3001\u6628\u5e749\u6708\u3088\u308a\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u9032\u51fa\u5b9f\u52d9\u3092\u6700\u65b0\u306e\u60c5\u5831\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3068\u5171\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306b\u304a\u3051\u308b6\u5e74\u9593\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5b9f\u52d9\u306e\u7d4c\u9a13\u3092\u76db\u308a\u8fbc\u3093\u3067\u307e\u3068\u3081\u76f4\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e2d\u3067\u3082\u672c\u8457\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u672c\u7684\u306a\u6295\u8cc7\u74b0\u5883\u304b\u3089\u3001\u8a2d\u7acb\u6cd5\u52d9\u3001\u4f1a\u8a08\u7a0e\u52d9\u3001\u4eba\u4e8b\u52b4\u52d9\u3001M&A\u306b\u81f3\u308b\u307e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u5fc5\u9808\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u9332\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u3001\u672c\u5c4b\u53c8\u306f\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u9802\u304d\u3001\u624b\u306b\u53d6\u3063\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

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

 <\/p>\n

 <\/p>\n

\u3010\u304a\u77e5\u3089\u305b\u3011<\/p>\n

\u307e\u305f\u3001\u5f0a\u793eTCF\u30de\u30cb\u30e9\u652f\u5e97\u306712\u670814\u65e5\u306b\u7121\u6599\u3067<\/p>\n

\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u306e\u30bb\u30df\u30ca\u30fc\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

\u3054\u8208\u5473\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u305c\u3072\u3054\u53c2\u52a0\u9802\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

\u8a73\u7d30\u306f\u30b3\u30c1\u30e9<\/a><\/p>\n

 <\/p>\n

Tokyo Consulting Firm – Philippine Branch<\/p>\n

\u5927\u6a4b\u3000\u8056\u4e5f<\/strong><\/p>\n

<\/p>\n

2012\u5e74\u3001\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306b\u5165\u793e\u3002<\/span>\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u3001\u4f1a\u8a08\u696d\u754c\u306e\u751f\u304d\u6b8b\u308a\u3092\u639b\u3051\u3066\u3001\u793e\u5916CFO\u3068\u3057\u3066\u793e\u9577\u306e\u30d3\u30b8\u30e7\u30f3\u5b9f\u73fe\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3001\u30d3\u30b8\u30e7\u30ca\u30ea\u30fc\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u7acb\u4e0a\u3052\u306b\u596e\u95d8\u3002\u793e\u9577\u306e\u62b1\u3048\u308b\u304a\u56f0\u308a\u4e8b\u89e3\u6c7a\u3059\u3079\u304f\u7d4c\u55b6\u7406\u5ff5\u306e\u7b56\u5b9a\u30fb\u7d4c\u55b6\u4f1a\u8b70\u306e\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u30fb\u8ca1\u52d9\u5206\u6790\u7b49\u306e\u652f\u63f4\u3092\u884c\u3046\u30022016\u5e7410\u6708\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u62e0\u70b9\u9577\u3068\u3057\u3066\u4e16\u754c\u306b\u6d3b\u8e8d\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3092\u62e1\u3052\u3001\u771f\u306e\u9867\u5ba2\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/span><\/p>\n

 <\/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\u3082\u3068\u306b\u3001\u6700\u65b0\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\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<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002   \u4eca\u56de\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5411\u3051\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002   2018\u5e743 […]","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-nL","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1473"}],"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=1473"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1473\/revisions"}],"predecessor-version":[{"id":3921,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1473\/revisions\/3921"}],"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=1473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}