<\/p>\n

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

\u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011
\nNo.67<\u73fe\u5730\u99d0\u5728\u54e1\u3078\u306e\u793e\u5b85\u30fb\u793e\u7528\u8eca\u306e\u4ed8\u4e0e\u3067\u3001\u8ffd\u5fb4\u8ab2\u7a0e\uff1f\uff01><\/p>\n

\u4eca\u56de\u306f\u3001\u3010\u793e\u5b85\u30fb\u793e\u7528\u8eca\u306e\u53d6\u6271\u3044\u3011\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u65e5\u7cfb\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3042\u305f\u3063\u3066\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u4e00\u3064\u306e\u9805\u76ee\u304c\u3001\u793e\u5b85\u30fb\u793e\u7528\u8eca\u3068\u3044\u3063\u305f\u99d0\u5728\u54e1\u624b\u5f53\u306e\u53d6\u6271\u3044\u3067\u3059\u3002<\/p>\n

\u307e\u305a\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306f\u6e90\u6cc9\u7a0e\u306e\u4e00\u3064\u306b\u7ba1\u7406\u8077\u306e\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u308b\u73fe\u7269\u7d66\u4ed8\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3001\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff08Fringe Benefit Tax\u901a\u79f0:FBT\uff09\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002
\n\u65e5\u672c\u306b\u306f\u306a\u3044\u30d5\u30a3\u30ea\u30d4\u30f3\u7279\u6709\u306e\u7a0e\u76ee\u3067\u3042\u308b\u305f\u3081\u3001\u77e5\u3089\u305a\u306b\u8ab2\u7a0e\u5bfe\u8c61\u3001\u304b\u3064\u672a\u7533\u544a\u3068\u306a\u3063\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u304c\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0FBT\u3068\u306f\u4f55\u304b
\nFBT\u306f\u3001\u7ba1\u7406\u8077\u30af\u30e9\u30b9\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u8ca0\u62c5\u3059\u3079\u304d\u652f\u51fa\u3092\u4f1a\u793e\u7d4c\u8cbb\u3068\u3059\u308b\u3053\u3068\uff08\u73fe\u7269\u7d66\u4ed8\uff09\u3067\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u9003\u308c\u3088\u3046\u3068\u3059\u308b\u306e\u3092\u9632\u3050\u305f\u3081\u306e\u7a0e\u5236\u3068\u3057\u3066\u30011998\u5e74\u3088\u308a\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u73fe\u7269\u7d66\u4ed8\u306b\u306f\u3001\u793e\u5b85\u3084\u500b\u4eba\u5229\u7528\u306e\u8eca\u4e21\u3001\u30c9\u30e9\u30a4\u30d0\u30fc\u3084\u30e1\u30a4\u30c9\u3055\u3093\u306e\u4f7f\u7528\u6599\u3001\u6d77\u5916\u6e21\u822a\u8cbb\u3001\u6559\u80b2\u88dc\u52a9\u8cbb\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f46\u3057\u3001\u4f1a\u8b70\u306e\u70ba\u306e\u6d77\u5916\u6e21\u822a\u8cbb\u3001\u4e8b\u52d9\u6240\u304b\u308950\uff4d\u4ee5\u5185\u306e\u4f4f\u5c45\u3084\u51fa\u5f35\u8005\u7528\u306e\u793e\u5b85\u3068\u3044\u3063\u305f\u4e8b\u696d\u3068\u306e\u95a2\u9023\u6027\u304c\u3042\u308a\u3001\u696d\u52d9\u306e\u9042\u884c\u4e0a\u5fc5\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u96c7\u7528\u8005\u304c\u5229\u4fbf\u3092\u5f97\u308b\u3082\u306e\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u793e\u7528\u8eca\u306b\u3064\u3044\u3066\u3001\u3042\u308b\u7279\u5b9a\u306e\u7ba1\u7406\u8005\u306e\u307f\u4f7f\u7528\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3001\u55b6\u696d\u76ee\u7684\u3084\u901a\u52e4\u76ee\u7684\u4ee5\u5916\u306b\u3001\u571f\u65e5\u3067\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306a\u3069\u3067\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001FBT\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u25a0FBT\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u7533\u544a\u6642\u671f
\n\u307e\u305f\u3001\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u3001\u307e\u305a\u8ca8\u5e63\u4fa1\u5024\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002
\n\u6b21\u306b\u5f53\u8a72\u4fa1\u5024\u984d\u3092\u4e00\u5b9a\u306e\u5272\u5408\uff0865%\uff09\u3067\u9664\u3057\u3001\u8ab2\u7a0e\u6a19\u6e96\u3092\u6c42\u3081\u307e\u3059\u3002
\n\u305d\u3057\u3066\u3001\u8ab2\u7a0e\u6a19\u6e96\u306b\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u3067\u3042\u308b35\uff05\u3092\u304b\u3051\u305f\u3082\u306e\u304c\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306e\u7d0d\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6b21\u306b\u3001\u7533\u544a\u306b\u95a2\u3057\u3066\u306f\u3001\u56db\u534a\u671f\u3054\u3068\u306bBIR Form 1603\u3092\u56db\u534a\u671f\u6708\u306e\u7fcc\u6708\u672b\u3001\u671f\u672b\u306b\u306fBIR Form 1604CF\u3092\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4e0a\u8a18\u3092\u524d\u63d0\u306b\u3001\u793e\u5b85\u3068\u793e\u7528\u8eca\u306b\u95a2\u3057\u3066\u306f\u5927\u304d\u304f2\u901a\u308a\u306e\u51e6\u7406\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u793e\u5b85\u306e\u53d6\u308a\u6271\u3044\uff08\u4e8b\u52d9\u6240\u304b\u308950\uff4d\u4ee5\u5185\u306e\u4f4f\u5c45\u3067\u306f\u306a\u3044\u5834\u5408\uff09
\n\uff1c\u4f1a\u793e\u7d4c\u8cbb\uff08Rental Expense\uff09\u3068\u307f\u306a\u3057\u305f\u5834\u5408\uff1e
\n\u30fbFBT\uff08\u4ed8\u52a0\u7d66\u4ed8\u7a0e\uff09\u3068\u3057\u306635\uff05\u306e\u7a0e\u91d1\u304c\u767a\u751f
\n\u30fbEWT\uff08\u62e1\u5927\u6e90\u6cc9\u7a0e\uff09\u3068\u3057\u30665\uff05\u306e\u7a0e\u91d1\u304c\u767a\u751f
\n\uff0aEWT\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u6b21\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u6642\u306bCWT\uff08\u63a7\u9664\u5bfe\u8c61\u6e90\u6cc9\u7a0e\uff09\u3068\u3057\u3066\u63a7\u9664\u53ef\u80fd
\n\u30fbRental Expense\u4e26\u3073\u306bFBT\u306f\u3001\u73fe\u5730\u6cd5\u4eba\u3067\u640d\u91d1\u8a08\u4e0a\u53ef\u80fd<\/p>\n

\uff1c\u500b\u4eba\u306e\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\uff08Compensation\uff09\u3068\u307f\u306a\u3057\u305f\u5834\u5408\uff1e
\n\u30fbFBT\u306e\u4ee3\u308f\u308a\u306bWTC\uff08\u7d66\u4e0e\u306b\u304b\u304b\u308b\u6e90\u6cc9\u7a0e\uff09\u304c\u767a\u751f
\n\u30fbCompensation\u306f\u3001\u73fe\u5730\u6cd5\u4eba\u3067\u640d\u91d1\u8a08\u4e0a\u53ef\u80fd<\/p>\n

 <\/p>\n

\u25a0\u793e\u7528\u8eca\uff08\u30ec\u30f3\u30bf\u30eb\uff09\u306e\u53d6\u308a\u6271\u3044
\n\u30fb\u73fe\u7269\u7d66\u4ed8\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u306f\u3001FBT\u8ab2\u7a0e
\n\u30fb\u4e8b\u696d\u904b\u55b6\u306b\u4f34\u3046\u8cbb\u7528\u3067\u3042\u308b\u5834\u5408\u306f\u3001Rental Expense\u3068\u3057\u3066\u8cbb\u7528\u51e6\u7406
\n\u30fbEWT\uff08\u62e1\u5927\u6e90\u6cc9\u7a0e\uff09\u3068\u3057\u30665\uff05\u306e\u7a0e\u91d1\u304c\u767a\u751f
\n\u203b\u30c9\u30e9\u30a4\u30d0\u30fc\u4ed8\u304d\u306e\u5834\u5408\u306f\u3001EWT\u304c2\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff1c\u691c\u8a0e\u306e\u30dd\u30a4\u30f3\u30c8\uff1e
\nFBT\u306e\u5834\u5408\u306f\u3001\u5bb6\u8cc3\u5206\u3092\u8ca8\u5e63\u4fa1\u5024\u984d\u3068\u3057\u3001\u5f53\u8a72\u8ca8\u5e63\u4fa1\u5024\u306e50\uff05\u306b\u5bfe\u3057\u3066\u300165%\u3092\u9664\u3057\u305f\u984d\u306b\u3001\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u738735\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002
\n\u4e00\u65b9\u3067\u30012018\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u6240\u5f97\u7a0e\u306e\u65b0\u30d6\u30e9\u30f3\u30b1\u30c3\u30c8\u3067\u306f\u8ab2\u7a0e\u6240\u5f97\u304c8\u767e\u4e07\u30da\u30bd\u3092\u8d85\u3048\u308b\u5834\u5408\u306b35\uff05\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002
\n\u3064\u307e\u308a\u30018\u767e\u4e07\u30da\u30bd\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u300132\uff05\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u3068\u306a\u308a\u3001FBT\u306b\u6bd4\u3079\u3066\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3067\u304d\u308b\u4f59\u5730\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u5951\u7d04\u66f8\u306e\u540d\u7fa9\u304c\u99d0\u5728\u54e1\u500b\u4eba\u3068\u3057\u3066\u65e5\u672c\u672c\u793e\u3067\u5b9f\u8cea\u8ca0\u62c5\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u73fe\u5730\u3067FBT\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u5c11\u306a\u3044\u3067\u3059\u304c\u3001\u5f53\u7136\u3001\u793e\u5b85\u3084\u793e\u7528\u8eca\u306e\u8cbb\u7528\u3092\u73fe\u5730\u6cd5\u4eba\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u51fa\u6765\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\uff1c\u691c\u8a0e\u306e\u30dd\u30a4\u30f3\u30c8\uff1e
\n\u3053\u3061\u3089\u306e\u6ce8\u610f\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u65e5\u672c\u5074\u306e\u7a0e\u52d9\u5f53\u5c40\u306e\u57fa\u672c\u7684\u306a\u898b\u89e3\u3068\u3057\u3066\u3001\u52b4\u52d9\u306e\u63d0\u4f9b\u304c\u5b9f\u969b\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u73fe\u5730\u4f01\u696d\u5074\u3067\u7d66\u4e0e\u3084\u305d\u306e\u4ed6\u99d0\u5728\u54e1\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u3079\u304d\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u65e5\u672c\u5074\u3067\u306e\u73fe\u5730\u8cbb\u7528\u8ca0\u62c5\u306b\u3064\u3044\u3066\u306f\u5bc4\u4ed8\u91d1\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002
\n\u203b\u99d0\u5728\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u306b\u304b\u304b\u308b\u51fa\u5411\u683c\u5dee\u88dc\u586b\u5206\u306b\u3064\u3044\u3066\u306f\u5225\u6bb5\u306e\u5b9a\u3081\u306b\u3088\u308a\u4e00\u90e8\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u8907\u6570\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u4ee5\u5916\u306bASEAN\u306a\u3069\u306b\u62e0\u70b9\u304c\u3042\u308a\u3001\u4eee\u306b\u305d\u3061\u3089\u3067\u4eca\u56de\u306e\u3088\u3046\u306a\u8ca0\u62c5\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u65e5\u672c\u306e\u7a0e\u52d9\u5f53\u5c40\u5074\u3067\u4ed6\u62e0\u70b9\u3068\u306e\u53d6\u6271\u3044\u304c\u9055\u3046\u3001\u3068\u3044\u3046\u6307\u6458\u3092\u3059\u308b\u3082\u306e\u3068\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002
\n\uff0a\u65e5\u672c\u5074\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u8cb4\u793e\u9867\u554f\u7a0e\u7406\u58eb\u306b\u3054\u78ba\u8a8d\u9802\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u306e\u3088\u3046\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u73fe\u5730\u99d0\u5728\u54e1\u306b\u5bfe\u3059\u308b\u624b\u5f53\u306e\u53d6\u6271\u3044\u3092\u542b\u3081\u3001\u4e8b\u524d\u306e\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc\u304c\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u6027\u3092\u5897\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3057\u3087\u3046\u3002
\n\u3068\u3044\u3046\u4e8b\u3067\u30014\u670822\u65e5\u3001\u5f0a\u793e\u6771\u4eac\u30aa\u30d5\u30a3\u30b9\u306b\u3066\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u8abf\u67fb\u30bb\u30df\u30ca\u30fc\u300d\u306e\u958b\u50ac\u3057\u307e\u3059\u3002
\n\u304a\u6642\u9593\u3042\u308b\u65b9\u306f\u662f\u975e\u3054\u53c2\u52a0\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

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\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
\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
\n\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

Tokyo Consulting Firm – Philippine Branch
\n\u5927\u6a4b\u3000\u8056\u4e5f<\/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\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<\/p>\n

 <\/p>\n

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