\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u91ce\u5cf6\u3067\u3059\u3002<\/p>\n

\u672c\u65e5\u306fBIR\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

BIR 2019\u5e74\u512a\u5148\u30d7\u30ed\u30b0\u30e9\u30e0(RMC No.5-2019)\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u5f37\u5316\u3092\u63b2\u3052\u3066\u304a\u308a\u30012019\u5e74\u306e\u5fb4\u7a0e\u76ee\u6a19\u5024\u306f2.3\u5146\u30da\u30bd\u3068\u524d\u5e74\u306b\u6bd4\u3079\u300114%\u76ee\u6a19\u5024\u3092\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u591a\u304f\u306e\u65e5\u7cfb\u4f01\u696d\u304c\u6bce\u5e74\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305a\u306f\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u30d5\u30ed\u30fc\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u301c\u7a0e\u52d9\u8abf\u67fb\u306e\u30d5\u30ed\u30fc<\/p>\n

<\/p>\n

\n
• LOA\uff08\u7a0e\u52d9\u8abf\u67fb\u901a\u77e5\uff09<\/li>\n<\/ul>\n

  \u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306bLOA\uff08\u7a0e\u52d9\u8abf\u67fb\u901a\u77e5\uff09\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002LOA\u306e\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\u5bfe\u8c61\u5e74\u5ea6\u3001\u8abf\u67fb\u5b98\u540d\u3001\u8abf\u67fb\u7a0e\u76ee\u3001\u63d0\u51fa\u66f8\u985e\u30ea\u30b9\u30c8\u306a\u3069\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u3001LOA\u53d7\u9818\u65e5\u304b\u308910\u301c15\u65e5\u4ee5\u5185\u306b\u6307\u5b9a\u3055\u308c\u305f\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u66f8\u985e\u306e\u63d0\u51fa\u306b\u671f\u9650\u5185\u306b\u5f93\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001Subpoena Duces Tecum(SDT:\u6587\u66f8\u63d0\u51fa\u4ee4\u72b6)\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002SDT\u306b\u3082\u5f93\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7981\u56fa\u5211\u3084\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

  \u3064\u304d\u307e\u3057\u3066\u306f\u3001LOA\u3092\u5fc5\u305a\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068LOA\u53d7\u9818\u5f8c\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  \n
  • \u975e\u516c\u5f0f\u5354\u8b70<\/li>\n<\/ul>\n

    \u975e\u516c\u5f0f\u5354\u8b70\u306f\u8ffd\u5fb4\u91d1\u984d\u3092\u6e1b\u984d\u3055\u305b\u308b\u4e0a\u3067\u91cd\u8981\u306a\u30b9\u30c6\u30fc\u30b8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

    \u307e\u305f\u3001\u975e\u516c\u5f0f\u5354\u8b70\u3067\u306e\u5354\u8b70\u3092\u57fa\u306bPAN\u3078\u306e\u6297\u8b70\u66f8\u3092\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

    \u203b\u975e\u516c\u5f0f\u5354\u8b70\u3067\u306e\u5354\u8b70\u304c\u53cd\u6620\u3055\u308c\u305a\u306bPAN\u304c\u767a\u884c\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

     <\/p>\n

    \n
    • PAN\uff08\u521d\u671f\u8a55\u4fa1\u901a\u77e5\uff09<\/li>\n<\/ul>\n

      \u975e\u516c\u5f0f\u5354\u8b70\u5f8c\u3001PAN\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n

      PAN\u306b\u306f\u8abf\u67fb\u7d50\u679c\u3068\u7a0e\u91d1\u6bce\u306b\u8ffd\u5fb4\u91d1\u984d\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3057\u305f\u901a\u77e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

      \u7570\u8b70\u304c\u3042\u308b\u5834\u5408\u306f\u3001PAN\u53d7\u9818\u65e5\u3088\u308a15\u65e5\u4ee5\u5185\u306b\u6297\u8b70\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

      \u6297\u8b70\u66f8\u306b\u306f\u7a0e\u91d1\u6bce\u306b\u6307\u6458\u91d1\u984d\u306b\u5bfe\u3059\u308b\u53cd\u8ad6\u3084\u6cd5\u7684\u6839\u62e0\u306a\u3069\u3092\u63d0\u793a\u3057\u307e\u3059\u3002<\/p>\n

       <\/p>\n

      \n
      • FAN(\u6700\u7d42\u8a55\u4fa1\u901a\u77e5)<\/li>\n<\/ul>\n

        FAN\u306fPAN\u540c\u69d8\u3001\u7a0e\u91d1\u6bce\u306b\u8ffd\u5fb4\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u901a\u77e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

        FAN\u306e\u767a\u884c\u65e5\u304b\u308930\u65e5\u4ee5\u5185\u306b\u53cd\u8ad6\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u8ffd\u5fb4\u91d1\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n

         <\/p>\n

        \n
        • FAN\u3078\u306e\u53cd\u8ad6<\/li>\n<\/ul>\n

          FAN\u3078\u306e\u7570\u8b70\u304c\u3042\u308b\u5834\u5408\u300130\u65e5\u4ee5\u5185\u306b\u4e0b\u8a18\u306e\u3069\u3061\u3089\u304b\u306e\u65b9\u6cd5\u3067\u53cd\u8ad6\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

           <\/p>\n

          \n
          • \u518d\u78ba\u8a8d\u4f9d\u983c\/\u518d\u8abf\u67fb\u4f9d\u983c<\/li>\n<\/ul>\n

            a)\u518d\u78ba\u8a8d\u4f9d\u983c(Reconsideration)<\/p>\n

            \u65e2\u306b\u63d0\u51fa\u6e08\u307f\u306e\u66f8\u985e\u3084\u8a3c\u62e0\u306b\u57fa\u3065\u304d\u3001PAN\u3078\u306e\u53cd\u8ad6\u53ca\u3073\u518d\u8003\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/p>\n

             <\/p>\n

            b)\u518d\u8abf\u67fb\u4f9d\u983c(Reinvestigation)<\/p>\n

            \u65b0\u305f\u306a\u8a3c\u62e0\u306b\u57fa\u3065\u304d\u3001PAN\u306b\u5bfe\u3059\u308b\u53cd\u8ad6\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001FAN\u304b\u308960\u65e5\u4ee5\u5185\u306b\u8ffd\u52a0\u306e\u66f8\u985e\u3084\u8a3c\u62e0\u3092\u63d0\u51fa\u3057\u3001\u518d\u8abf\u67fb\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/p>\n

             <\/p>\n

            \u305d\u306e\u5f8cFDDA\uff08\u6700\u7d42\u78ba\u5b9a\u901a\u77e5\uff09\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u5404\u7a0e\u76ee\u306e\u6700\u7d42\u7684\u306a\u8ffd\u5fb4\u91d1\u984d\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

            FDDA\u306e\u53d7\u9818\u5f8c\u306f\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u652f\u6255\u3046\u304b\u7570\u8b70\u304c\u3042\u308b\u5834\u5408\u306f\u300130\u65e5\u4ee5\u5185\u306bCTA(\u7a0e\u52d9\u88c1\u5224\u6240)\u3078\u63a7\u8a34\u3092\u884c\u3046\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

             <\/p>\n

            \u4e0a\u8a18\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u4e00\u822c\u7684\u306a\u30d5\u30ed\u30fc\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

             <\/p>\n

            \u6b21\u56de\u306f\u7a0e\u52d9\u8abf\u67fb\u306b\u5165\u3063\u305f\u3089\u3001\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308c\u3070\u3088\u3044\u304b\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002<\/p>\n

             <\/p>\n

            \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u62e0\u70b9
            \n\u91ce\u5cf6\u6d0b\u5b5d
            \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\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\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<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u91ce\u5cf6\u3067\u3059\u3002 \u672c\u65e5\u306fBIR\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u81f4\u3057\u307e\u3059\u3002   BIR 2019\u5e74\u512a\u5148\u30d7\u30ed\u30b0\u30e9\u30e0(RMC No.5-2019)\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u5f37\u5316\u3092\u63b2\u3052\u3066 […]","protected":false},"author":1,"featured_media":2793,"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":[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-P0","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3162"}],"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=3162"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3162\/revisions"}],"predecessor-version":[{"id":3166,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3162\/revisions\/3166"}],"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=3162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=3162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=3162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}