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{"id":4766,"date":"2025-10-07T04:09:32","date_gmt":"2025-10-07T04:09:32","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/?p=4766"},"modified":"2025-10-08T02:57:57","modified_gmt":"2025-10-08T02:57:57","slug":"philippines-irs-apa-program","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/philippines-irs-apa-program\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7a0e\u5e81\u3001\u79fb\u8ee2\u4fa1\u683c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306b\u5411\u3051\u300c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u30d7\u30ed\u30b0\u30e9\u30e0\u300d\u5c0e\u5165\u306e\u305f\u3081\u306e\u516c\u958b\u5354\u8b70\u3092\u958b\u50ac"},"content":{"rendered":"\r\n<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<br \/>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7 \u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306e\u5c71\u7530 \u99ff\u7537\u3067\u3059\uff01<\/p>\r\n\r\n\r\n\r\n<p>\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7a0e\u5e81\u3001\u79fb\u8ee2\u4fa1\u683c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306b\u5411\u3051\u300c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u30d7\u30ed\u30b0\u30e9\u30e0\u300d\u5c0e\u5165\u306e\u305f\u3081\u306e\u516c\u958b\u5354\u8b70\u3092\u958b\u50ac\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n<p><span style=\"font-size: 12pt;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span> <a href=\"https:\/\/tcg-wiki-investment.com\/book\/default\/content\/S4Da7EJqRxGgOKSWuaYhT0IwT2W2YCJbV2cnHLXw-qo%3D\"><span style=\"font-size: 12pt;\">\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/span><\/a> <span style=\"font-size: 12pt;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span> <span style=\"font-size: 12pt;\"><a href=\"https:\/\/kuno-cpa.co.jp\/category\/asean\/philippines\/\">\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/p>\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u3010\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7a0e\u5e81\u3001\u79fb\u8ee2\u4fa1\u683c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306b\u5411\u3051\u300c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u30d7\u30ed\u30b0\u30e9\u30e0\u300d\u5c0e\u5165\u306e\u305f\u3081\u306e\u516c\u958b\u5354\u8b70\u3092\u958b\u50ac\u3011<\/h2>\r\n\r\n\r\n\r\n<h3>\u00a0<\/h3>\r\n<h3><strong>\uff12\uff10\uff12\uff15\u5e74\uff19\u6708\uff11\uff19\u65e5\u3001BIR\u306f\u65b0\u305f\u306a\u653f\u7b56\u306b\u5bfe\u3059\u308b\u5354\u8b70\u3092\u958b\u59cb\u3057\u307e\u3057\u305f\u3002<\/strong><\/h3>\r\n<p>&nbsp;<\/p>\r\n<h3><strong>\u6982\u00a0\u8981<\/strong>\u00a0\u00a0<\/h3>\r\n<p>\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7a0e\u5e81\uff08BIR\uff09\u306f\u00a0\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306b\u00a0\u304a\u3051\u308b\u7a0e\u52d9\u51e6\u7406\u3092\u4e8b\u524d\u306b\u5408\u610f\u3059\u308b <strong>\u300cAdvance Pricing Agreement\uff08APA\uff09\u30d7\u30ed\u30b0\u30e9\u30e0\u300d<\/strong> \u306e\u5c0e\u5165\u306b\u5411\u3051\u3066\u516c\u958b\u5354\u8b70\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u3092\u6e1b\u3089\u3057\u3001\u4f01\u696d\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5f37\u5316\u3059\u308b\u91cd\u8981\u306a\u4e00\u6b69\u3067\u3059\u3002<\/p>\r\n<hr \/>\r\n<h3><strong>\u8a73\u7d30<\/strong><\/h3>\r\n<ul>\r\n<li>\r\n<p><strong>\u76ee\u7684<\/strong><\/p>\r\n<ul>\r\n<li>\r\n<p>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u6b62<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u9577\u671f\u5316\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u306e\u56de\u907f<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u4e8c\u91cd\u8ab2\u7a0e\u306e\u9632\u6b62\u3068\u56fd\u969b\u7684\u306a\u6574\u5408\u6027\u306e\u78ba\u4fdd<\/p>\r\n<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>\r\n<p><strong>\u4f01\u696d\u3078\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\r\n<ul>\r\n<li>\r\n<p>BIR\u3068\u306e\u9593\u3067\u7a0e\u52d9\u8a08\u7b97\u65b9\u6cd5\u3092\u4e8b\u524d\u306b\u5408\u610f\u3067\u304d\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u53d6\u5f15\u3084\u6295\u8cc7\u3092\u9032\u3081\u3089\u308c\u308b<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u4f4e\u6e1b\u306b\u3088\u308a\u3001\u7d4c\u55b6\u8a08\u753b\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u304c\u5411\u4e0a<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u6d77\u5916\u672c\u793e\u3068\u306e\u53d6\u5f15\u304c\u591a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u6709\u52b9<\/p>\r\n<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>\r\n<p><strong>\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u52b9\u679c<\/strong><\/p>\r\n<ul>\r\n<li>\r\n<p>\u516c\u5e73\u3067\u900f\u660e\u6027\u306e\u9ad8\u3044\u7a0e\u5236\u5ea6\u306e\u5b9f\u73fe<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u56fd\u969b\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u5236\u5ea6\u3067\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u6027\u5411\u4e0a<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u6539\u5584\u306b\u3088\u308a\u3001\u7af6\u4e89\u529b\u5f37\u5316\u306b\u3064\u306a\u304c\u308b<\/p>\r\n<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>\r\n<p><strong>\u73fe\u5728\u306e\u72b6\u6cc1<\/strong><\/p>\r\n<ul>\r\n<li>\r\n<p>\u56fd\u969b\u7a0e\u52d9\u8ab2\uff08ITAD\uff09\u304c\u8349\u6848\u3092\u516c\u8868<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u5927\u7d0d\u7a0e\u8005\u3084\u7a0e\u52d9\u5c02\u9580\u5bb6\u304b\u3089\u306e\u610f\u898b\u3092\u53cd\u6620\u4e88\u5b9a<\/p>\r\n<\/li>\r\n<li>\r\n<p>\u8fd1\u304f\u6b63\u5f0f\u306aRevenue Regulations\uff08RR\uff09\u304c\u516c\u5e03\u3055\u308c\u3001\u5236\u5ea6\u304c\u6b63\u5f0f\u306b\u958b\u59cb\u4e88\u5b9a<\/p>\r\n<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<hr \/>\r\n<h3><strong>\u307e\u3068\u3081<\/strong><\/h3>\r\n<p>\u3000APA\u30d7\u30ed\u30b0\u30e9\u30e0\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u4f01\u696d\u306b\u3068\u3063\u3066 <strong>\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3068\u56fd\u969b\u7684\u4fe1\u983c\u6027\u306e\u5411\u4e0a<\/strong> \u3092\u540c\u6642\u306b\u5b9f\u73fe\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u7279\u306b\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u591a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5c0e\u5165\u5f8c\u306f\u65e9\u671f\u306b\u6d3b\u7528\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3000\u4ee5\u4e0a\u3001\u3054\u4e0d\u660e\u306a\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u4e0b\u3055\u3044\u3002<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u306a\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30dc\u30bf\u30f3\u304b\u3089\u5fc5\u9808\u9805\u76ee\u3092\u5165\u529b\u5f8c\u3001<\/strong><br \/><strong>\u30e1\u30fc\u30eb\u306b\u5c4a\u304f\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u3068\u30d6\u30ed\u30b0\u3092\u95b2\u89a7\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image is-resized\"><a href=\"https:\/\/kuno-cpa.co.jp\/blog-password\/\"><img decoding=\"async\" class=\"wp-image-4909\" style=\"width: 473px; height: auto;\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/indonesia_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-1024x382.png?resize=1024%2C382&#038;ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e<br \/>\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img decoding=\"async\" class=\"wp-image-2884\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" width=\"260\" height=\"100\" class=\"wp-image-4367\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2023\/02\/50df0871b1dfabf8aa68739abb9ff296.jpg?resize=260%2C100&#038;ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\r\n\r\n\r\n\r\n<p>\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u53ce\u96c6\u306b\u6642\u9593\u304b\u304b\u308a\u307e\u305b\u3093\u304b\uff1f<br \/>\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<br \/>\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<br \/><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong>\u304c\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u3067\u3059\u3002<br \/>\u305d\u3093\u306a<strong>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<br \/>\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong>\u3067\u3059\uff01!<br \/>\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001<br \/>\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br \/><br \/><em><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f\u3011<\/strong><\/em><br \/><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<em><u>News update<\/u><\/em><\/strong><br \/><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<\/strong><br \/><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<em><u>Q\uff06A\u96c6<\/u><\/em><\/strong><br 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\/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<br \/>\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3044\u3063\u305f\u304a\u60a9\u307f\u3092\u3082\u3064\u7d4c\u55b6\u5c64\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u3057\u3066\u3044\u308b\u30d6\u30ed\u30b0\u304c\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001<br \/>\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<br \/>\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3082\u3063\u3068\u4f1a\u793e\u3092\u826f\u304f\u3057\u305f\u3044\uff01\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\uff01<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u304a\u8003\u3048\u306e\u7686\u69d8\u306b\u304a\u30b9\u30b9\u30e1\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\r\n\r\n\r\n\r\n<p><strong><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\">\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/a><\/strong><\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000<br \/><br \/>\u5c71\u7530 \u99ff\u7537<\/p>\r\n\r\n\r\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p><strong>\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<br \/>\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<\/strong><\/p>\r\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7 \u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306e\u5c71\u7530 \u99ff\u7537\u3067\u3059\uff01 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7a0e\u5e81\u3001\u79fb\u8ee2\u4fa1\u683c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306b\u5411\u3051\u300c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08A 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