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\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u306e\u4e0a\u539f\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u672c\u65e5\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u3001\u73fe\u5730\u6cd5\u4eba\u3067\u306f\u306a\u304f\u3001\u652f\u5e97\u3068\u3044\u3046\u5f62\u614b\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306b\u5411\u3051\u3066\u3001\u652f\u5e97\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5fb9\u5e95\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305a\u3001\u652f\u5e97\u5f62\u614b\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306f\u3001SEC\u304b\u3089\u306e\u767a\u884c\u7269\u3001\u300cSEC MEMORANDUM CIRCULAR NO. _17_ Series of 2019\u300d\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
\n\u4e0a\u8a18\u306f2019\u5e74\u306b\u767a\u884c\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u300cSEC MEMORANDUM CIRCULAR NO. _2_ Series of 2012\u300d\u306b\u6539\u6b63\u4f1a\u793e\u6cd5\u306e\u5185\u5bb9\u3092\u8ffd\u52a0\u3001\u4fee\u6b63\u3057\u305f\u6700\u65b0\u7248\u3067\u3059\u3002<\/p>\n

\u203bSEC\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u8cc7\u6599\u306f\u3001\u4e0b\u8a18SEC\u516c\u5f0fHP\u304b\u3089\u53c2\u7167\u53ef\u80fd\u3067\u3059\u3002
\nhttp:\/\/www.sec.gov.ph\/public-information-2\/sec-issuances\/securities-and-exchange-commission-memorandum-circulars\/by-year\/<\/a><\/p>\n

<\/p>\n

\u3055\u3066\u3001\u305d\u308c\u3067\u306f\u65e9\u901f\u89e3\u8aac\u3092\u59cb\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

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\u4e0a\u8a18\u306e\u901a\u9054Section2\u306b\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u767b\u8a18\u3055\u308c\u305f\u5916\u56fd\u4f01\u696d\u306e\u652f\u5e97\u306f\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u306b\u5247\u3063\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3SEC\uff08\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\u3001\u4ee5\u4e0bSEC\uff09\u306b\u6709\u4fa1\u8a3c\u5238\u3092\u9810\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u9810\u8a17\uff09\u3068\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u30fb\u767b\u8a18\u5f8c\uff08SEC\u767b\u9332\u8a3c\u66f8\u304c\u767a\u884c\u3055\u308c\u3066\u304b\u3089\uff0960\u65e5\u4ee5\u5185\u306b\u3001\u5e02\u5834\u4fa1\u683c\u3067\u6700\u4f4e500,000\u30da\u30bd\u76f8\u5f53\u306e\u6709\u4fa1\u8a3c\u5238\uff08\u5c1a\u30012019\u5e74\u306b\u5236\u5b9a\u3055\u308c\u305f\u4f1a\u793e\u6cd5\u6539\u6b63\u524d\u306f\u6700\u4f4e100,000\u30da\u30bd\u3067\u3057\u305f\u3002\uff09<\/p>\n
\u30fb\u7fcc\u5e74\u4ee5\u964d\u306f\u3001\u671f\u672b\u65e5\u3088\u308a6\u30ab\u6708\u4ee5\u5185\u306b\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u8ffd\u52a0\u3067\u8a3c\u5238\u3092\u9810\u8a17
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\n2. \u5f53\u521d\u9810\u8a17\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u306e\u5e02\u5834\u4fa1\u5024\u304c10\uff05\u4ee5\u4e0a\u4e0b\u843d\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4e0b\u843d\u3057\u305f\u984d\u306b\u76f8\u5f53\u3059\u308b\u6709\u4fa1\u8a3c\u5238\uff08\u3064\u307e\u308a\u3001450,000\u30da\u30bd\u306b\u306a\u3063\u3066\u3044\u305f\u5834\u5408\u300150,000\u30da\u30bd\u5206\u8cb7\u3044\u5897\u3057\uff09<\/p>\n
\u4e0a\u8a18\u306e\u3053\u3068\u304b\u3089\u308f\u304b\u308b\u901a\u308a\u3001\u652f\u5e97\u306b\u304a\u3044\u3066\u306f\u58f2\u4e0a\u7dcf\u5229\u76ca\u984d\u306b\u3088\u3063\u3066\u7fcc\u5e74\u4ee5\u964d\u306e\u9810\u8a17\u91d1\u304c\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u305d\u3057\u3066\u3001\u9810\u8a17\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u70ba\u306b\u7b97\u51fa\u3059\u308b\u652f\u5e97\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u5225\u306b\u3001\u8ffd\u52a0\u3067\u63a7\u9664\u3067\u304d\u308b\u8cbb\u7528\u9805\u76eeSEC\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002
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\u6b21\u56de\u306f\u3053\u306e\u300cSpecial Audit\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002
\n\u672c\u30d6\u30ed\u30b0\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u3054\u6d3b\u8e8d\u3055\u308c\u308b\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u3001\u304a\u3088\u3073\u4eca\u5f8c\u9032\u51fa\u3092\u304a\u8003\u3048\u306e\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n
\u6765\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n
\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\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002
\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n
\n
\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment\u00a0\u3011<\/span><\/span><\/span><\/strong><\/h2>\n
\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n
\u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
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\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01
\n\u4ee5\u4e0b\u3001URL\u3088\u308a\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01
\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n
\n
TOKYO CONSULTING FIRM PHILIPPINE BRANCH
\nUnit 801, 8th Floor, Bank of Makati Building, Ayala Ave.
\nExtension Cor. Metropolitan Avenue, Makati City, Philippines.
\nTEL: +632-869-5806,<\/p>\n
Tokyo Consulting Firm \u2013 Philippine Branch – Cebu
\nCebu Branch Manager
\n\u4e0a\u539f \u9675
\nTel: 9458997067
\n $\"\"$ <\/p>\n
E-mail uehara.ryo@tokyoconsultinggroup.com<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u306e\u4e0a\u539f\u3067\u3059\u3002 \u672c\u65e5\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3044\u3066\u3001\u73fe\u5730\u6cd5\u4eba\u3067\u306f\u306a\u304f\u3001\u652f\u5e97\u3068\u3044\u3046\u5f62\u614b\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306b\u5411\u3051\u3066\u3001\u652f\u5e97\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5fb9\u5e95\u7684\u306b\u89e3 […]","protected":false},"author":1,"featured_media":2788,"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":[23,20],"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\/\u6cd5\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-TL","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3457"}],"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=3457"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3457\/revisions"}],"predecessor-version":[{"id":3459,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3457\/revisions\/3459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2788"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=3457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=3457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=3457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}