<\/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.69<\u914d\u5f53\u306b\u304b\u304b\u308b\u7a0e\u7387\u3063\u3066\u9055\u3046\u306e\uff1f\uff01 ><\/p>\n

\u4eca\u56de\u306f\u3001\u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u914d\u5f53\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u6982\u8981\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\u914d\u5f53\u306b\u4f34\u3046\u7a0e\u52d9\u51e6\u7406\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u914d\u5f53\u3092\u3059\u308b\u7406\u7531\u306f\u3001\u4f01\u696d\u5229\u76ca\u3084\u624b\u6301\u3061\u8cc7\u91d1\u306b\u3088\u3063\u3066\u4f01\u696d\u3054\u3068\u306b\u914d\u5f53\u306e\u30dd\u30ea\u30b7\u30fc\u306f\u3042\u308b\u306b\u305b\u3088\u3001\u7a0e\u52d9\u4e0a\u691c\u8a0e\u3059\u3079\u304d\u4e8b\u9805\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a010%IAET\uff08\u4e0d\u5f53\u7559\u4fdd\u91d1\u8ab2\u7a0e\uff09\u3078\u306e\u5bfe\u51e6
\nIAET\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u306e\u5229\u76ca\u5270\u4f59\u91d1\u984d\u304c\u6255\u8fbc\u8cc7\u672c\u91d1\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e30%\u8ab2\u7a0e\u5f8c\u306b\u3001\u66f4\u306b10\uff05\u304c\u8ffd\u52a0\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002
\n\u3053\u308c\u306f\u3001\u4e8b\u696d\u4e0a\u306e\u5fc5\u8981\u6027\u3092\u8d85\u3048\u3066\u5229\u76ca\u3092\u914d\u5f53\u305b\u305a\u306b\u7559\u4fdd\u3057\u3001\u682a\u4e3b\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u3092\u56de\u907f\u3057\u3066\u3044\u308b\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002
\n\u5bfe\u51e6\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u5897\u8cc7\/\u73fe\u91d1\u914d\u5f53\/\u682a\u5f0f\u914d\u5f53\u306a\u3069\u306e\u5229\u76ca\u51e6\u5206\u3092\u3059\u308b\u304b\u3001\u53c8\u306f\u4eca\u5f8c\u306e\u4e8b\u696d\u62e1\u5f35\u8a08\u753b\u306a\u3069\u53d6\u7de0\u5f79\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u6b63\u5f53\u306a\u7559\u4fdd\u7406\u7531\u3092\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u306b\u660e\u8a18\u3057\u3068\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u5f53\u8a72IAET\u306f\u3001\u7a0e\u52d9\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165\u304b\u3064\u9084\u4ed8\u7b49\u3082\u3042\u308a\u307e\u305b\u3093\u3002
\nPEZA\u4f01\u696d\u306f\u3001\u767b\u9332\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u5229\u76ca\u306b\u3064\u3044\u3066IAET\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u25a0\u914d\u5f53\u306e\u30d1\u30bf\u30fc\u30f3
\n\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u914d\u5f53\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001SEC\u3078\u306e\u7533\u8acb\u65b9\u6cd5\u3084\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n

\u30fbCash dividends\uff08\u73fe\u91d1\u914d\u5f53\uff09
\n\u30fbProperty dividends\uff08\u73fe\u7269\u914d\u5f53\uff09
\n\u30fbStock dividend\uff08\u682a\u5f0f\u914d\u5f53\uff09
\n\u30fbLiquidating dividends\uff08\u6e05\u7b97\u914d\u5f53\uff09<\/p>\n

\uff0aSEC\u3078\u306e\u7533\u8acb\u306b\u3042\u305f\u308a\u3001\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u66f8\u30fb\u76f4\u8fd1\u306e\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u30fbSecretary Certificate\u306a\u3069\u306e\u8cc7\u6599\u306e\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u25a0\u914d\u5f53\u306b\u4fc2\u308b\u7a0e\u7387
\n\u914d\u5f53\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306f\u3001\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u307e\u305f\u3001\u914d\u5f53\u3092\u53d7\u3051\u308b\u5074\u304c\u4f01\u696d\u53c8\u306f\u500b\u4eba\u306a\u306e\u304b\u3001\u5c45\u4f4f\u8005\u53c8\u306f\u975e\u5c45\u4f4f\u8005\u306b\u3088\u3063\u3066\u7a0e\u7387\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n

\uff1c\u500b\u4eba\u3078\u306e\u914d\u5f53\uff1e
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u4eba\u53c8\u306f\u5c45\u4f4f\u5916\u56fd\u4eba\uff1a10%
\n\u6295\u8cc7\u3084\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\uff1a20%
\n\u6295\u8cc7\u3084\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u308f\u306a\u3044\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\uff1a25%<\/p>\n

\uff1c\u6cd5\u4eba\u3078\u306e\u914d\u5f53\uff1e
\n\u5185\u56fd\u6cd5\u4eba\uff1a0%
\n\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\uff1a0%
\n\u975e\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\uff1a30%<\/p>\n

 <\/p>\n

\u25a0\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u3067\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528
\n\u6700\u3082\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u304b\u3089\u65e5\u672c\u89aa\u4f1a\u793e\u3078\u306e\u914d\u5f53\u3067\u3059\u3002
\n\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306f\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u307f\u306a\u3055\u308c\u3001\u914d\u5f53\u6642\u306b30\uff05\u306e\u6700\u7d42\u6e90\u6cc9\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u6e90\u6cc9\u5fb4\u53ce\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u65e5\u672c\u3067\u3082\u6240\u5f97\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u300c\u4e8c\u91cd\u8ab2\u7a0e\u300d\u3092\u9632\u3050\u76ee\u7684\u3067\u3001\u65e5\u6bd4\u9593\u306b\u304a\u3044\u3066\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u3053\u306e\u6700\u7d42\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u304a\u3051\u308b\u79df\u7a0e\u6761\u7d04\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u7387\u306f\u300130\uff05\u219215% or 10%\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002
\n\uff0a\u65e5\u672c\u3067\u306f\u3001\u4e0a\u8a18\u8efd\u6e1b\u7a0e\u7387\u306b\u5bfe\u3057\u3066\u3001\u307f\u306a\u3057\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

\u5f53\u8a72\u65e5\u6bd4\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u9069\u7528\u7533\u8acb\uff08TTRA: Tax Treaty Relief Application\uff09\u3092\u4e8b\u524d\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u79df\u7a0e\u6761\u7d04\u7533\u8acb\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316
\n\u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\uff13\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u30012017 \u5e74 3 \u6708 28 \u65e5\u306b BIR \u304c\u767a\u8868\u3057\u305f\u901a\u9054\uff08RMO 8-2017\uff09\u306b\u3088\u308a\u3001\u7533\u8acb\u304c\u7c21\u7565\u5316\u3057\u307e\u3057\u305f\u3002
\n\u901a\u9054\u306b\u3088\u308b\u3068 \u3001\u914d\u5f53\u3001\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u4fc2\u308b\u6e90\u6cc9\u7a0e\u306b\u3064\u3044\u3066TTRA\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u5f93\u6765\u4f7f\u308f\u308c\u3066\u3044\u305fBIR Form 0901\u306b\u4ee3\u308f\u308a\u3001CORTT\uff08Certificate of Residence for Tax Treaty Relief\uff09\u30d5\u30a9\u30fc\u30e0\u3092\u8a18\u5165\u3057\u3066\u3001\u539f\u672c\u3092 BIR \u306e ITAD\uff08International Tax Affairs Division\uff1a \u56fd\u969b\u7a0e\u52d9\u90e8\uff09\u304a\u3088\u3073 RDO39\uff08\u975e\u5c45\u4f4f\u8005\u306e\u7ba1\u8f44\u7a0e\u52d9\u7f72\uff09\u306b\u63d0\u51fa\u3059\u308b\u624b\u7d9a\u304d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001CORTT \u30d5\u30a9\u30fc\u30e0 PART I \u306e D. Certification of Competent Authority or Authorized Tax Office of Country of Residence \u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u304c\u767a\u884c\u3059\u308b\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\u304c\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002
\nCORTT \u30d5\u30a9\u30fc\u30e0\u306e PART I \u3092\u975e\u5c45\u4f4f\u8005\u304c\u8a18\u5165\u3057\u305f\u5f8c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306e\u6700\u7d42\u6e90\u6cc9\u7fa9\u52d9\u8005\u304c\u53d7\u53d6\u308a PART II \u3092\u8a18\u5165\u3057\u3066\u5f53\u5c40\u306b\u63d0\u51fa\u3092\u3057\u307e\u3059\u3002CORTT \u30d5\u30a9\u30fc\u30e0\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u6700\u7d42\u6e90\u6cc9\u7a0e\u306e\u652f\u6255\u3044\u5f8c 30 \u65e5\u4ee5\u5185\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a\u3001\u914d\u5f53\u6642\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u95a2\u4fc2\u3092\u8003\u616e\u306e\u4e0a\u3001\u79df\u7a0e\u6761\u7d04\u9069\u7528\u7533\u8acb\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001
\n\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u6e90\u6cc9\u7a0e\u306e\u7533\u544a\u30df\u30b9\u3068\u3057\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u3055\u308c\u308b\u53ef\u80fd\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306f\u65e5\u7cfb\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u6027\u3092\u5897\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\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

\u6700\u5f8c\u306b\u30012017\u5e749\u6708\u306b\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002
\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

\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

\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<\/p>\n","protected":false},"excerpt":{"rendered":"  \u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002 \u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011 No.69<\u914d\u5f53\u306b\u304b\u304b\u308b\u7a0e\u7387\u3063\u3066\u9055\u3046\u306e\uff1f\uff01 &gt […]","protected":false},"author":1,"featured_media":2958,"comment_status":"closed","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":[27,23,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/08\/2.jpg?fit=1280%2C720&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-HR","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2719"}],"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=2719"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2719\/revisions"}],"predecessor-version":[{"id":4148,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/2719\/revisions\/4148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2958"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=2719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=2719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=2719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}