Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/philippines_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":4801,"date":"2025-12-16T02:49:49","date_gmt":"2025-12-16T02:49:49","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/?p=4801"},"modified":"2025-12-16T02:49:49","modified_gmt":"2025-12-16T02:49:49","slug":"bir-%e3%81%8c%e3%81%99%e3%81%b9%e3%81%a6%e3%81%ae%e7%a8%8e%e5%8b%99%e8%aa%bf%e6%9f%bb%e3%81%8a%e3%82%88%e3%81%b3%e7%8f%be%e5%9c%b0%e8%aa%bf%e6%9f%bb%e3%81%ae%e4%b8%80%e6%99%82%e5%81%9c%e6%ad%a2","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/bir-%e3%81%8c%e3%81%99%e3%81%b9%e3%81%a6%e3%81%ae%e7%a8%8e%e5%8b%99%e8%aa%bf%e6%9f%bb%e3%81%8a%e3%82%88%e3%81%b3%e7%8f%be%e5%9c%b0%e8%aa%bf%e6%9f%bb%e3%81%ae%e4%b8%80%e6%99%82%e5%81%9c%e6%ad%a2\/","title":{"rendered":"BIR \u304c\u3059\u3079\u3066\u306e\u7a0e\u52d9\u8abf\u67fb\u304a\u3088\u3073\u73fe\u5730\u8abf\u67fb\u306e\u4e00\u6642\u505c\u6b62\u3092\u767a\u8868"},"content":{"rendered":"\r\n

\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<\/p>\r\n\r\n\r\n\r\n

\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

\u3055\u3066\u3001\u4eca\u56de\u306f\u300cBIR \u304c\u3059\u3079\u3066\u306e\u7a0e\u52d9\u8abf\u67fb\u304a\u3088\u3073\u73fe\u5730\u8abf\u67fb\u306e\u4e00\u6642\u505c\u6b62\u3057\u305f\u3053\u3068\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

\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> \u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/span><\/a> \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> \u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/p>\n\r\n\r\n\r\n

 <\/p>\r\n\r\n\r\n

\r\n\r\n\r\n

\u3010BIR \u304c\u3059\u3079\u3066\u306e\u7a0e\u52d9\u8abf\u67fb\u304a\u3088\u3073\u73fe\u5730\u8abf\u67fb\u306e\u4e00\u6642\u505c\u6b62\u3092\u767a\u8868\uff08CIR \u304c\u89e3\u9664\u3059\u308b\u307e\u3067\uff09\u3011<\/h1>\r\n

 <\/p>\r\n\r\n\r\n\r\n

\u56fd\u7a0e\u5e81\uff08BIR\uff09\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u4e0d\u5b89\u3084\u6a29\u9650\u306e\u4e71\u7528\u3092\u9632\u304e\u3001\u8abf\u67fb\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001<\/strong><\/h2>\r\n

\u3059\u3079\u3066\u306e\u5b9f\u5730\u76e3\u67fb\uff08\u30d5\u30a3\u30fc\u30eb\u30c9\u76e3\u67fb\uff09\u3092\u4e00\u6642\u7684\u306b\u505c\u6b62\u3059\u308b\u3068\u767a\u8868\u3057\u307e\u3057\u305f\u3002<\/strong><\/h2>\r\n

\u25a0 \u4e00\u6642\u7684\u306b\u505c\u6b62\u3055\u308c\u308b\u4e3b\u306a\u696d\u52d9<\/strong>
\u3059\u3079\u3066\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u76e3\u67fb<\/p>\r\n

\u8abf\u67fb\u306e\u305f\u3081\u306e\u300c\u6a29\u9650\u8a3c\u66f8\uff08LOA\uff09\u300d\u3084\u300c\u6307\u4ee4\u66f8\uff08MO\uff09\u300d\u306e\u767a\u884c\u30fb\u4f5c\u6210\u30fb\u5370\u5237\u30fb\u7f72\u540d\u30fb\u9001\u4ed8<\/p>\r\n

\u76e3\u67fb\u306b\u95a2\u9023\u3057\u305f\u5e33\u7c3f\u306e\u78ba\u8a8d\u30fb\u8abf\u67fb<\/p>\r\n

\u25a0 \u505c\u6b62\u306e\u5bfe\u8c61\u5916\uff08\u901a\u5e38\u901a\u308a\u5b9f\u65bd\u3055\u308c\u308b\u3082\u306e\uff09<\/strong>
\u3042\u30686\u304b\u6708\u4ee5\u5185\u3067\u6642\u52b9\u306b\u306a\u308b\u6848\u4ef6<\/p>\r\n

\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u30fb\u8b72\u6e21\u6240\u5f97\uff08\u571f\u5730\u30fb\u682a\u5f0f\uff09\u30fb\u6e90\u6cc9\u7a0e\u95a2\u4fc2\u306e\u6848\u4ef6<\/p>\r\n

\u4e8b\u696d\u5ec3\u6b62\u30fb\u9589\u9396\u306b\u4f34\u3046\u76e3\u67fb<\/p>\r\n

\u72af\u7f6a\u635c\u67fb\u4e2d\u3084\u4e0d\u6b63\u306e\u7591\u3044\u304c\u3042\u308b\u6848\u4ef6<\/p>\r\n

\u9084\u4ed8\u8acb\u6c42\u306bLOA\u304c\u5fc5\u8981\u306a\u3082\u306e<\/p>\r\n

\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u7279\u5225\u6307\u793a\u304c\u3042\u308b\u6848\u4ef6<\/p>\r\n

\u25a0 \u65e5\u7cfb\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/strong>
\u2460 \u9032\u884c\u4e2d\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u4e00\u6642\u505c\u6b62\u3059\u308b\u53ef\u80fd\u6027<\/p>\r\n

LOA\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u306a\u3044\u8abf\u67fb\u306f\u6b62\u307e\u308b\u305f\u3081\u3001\u2192 \u8abf\u67fb\u306e\u9045\u5ef6\u3084\u5b8c\u4e86\u6642\u671f\u306e\u898b\u901a\u3057\u304c\u4e0d\u900f\u660e\u306b\u306a\u308b\u3002<\/p>\r\n

\u2461 \u65b0\u898f\u8abf\u67fb\u306e\u958b\u59cb\u306f\u5f53\u9762\u30b9\u30c8\u30c3\u30d7<\/p>\r\n

\u4e88\u9632\u7684\u306b\u6e96\u5099\u3057\u3066\u3044\u305f\u8cc7\u6599\u306e\u63d0\u51fa\u304c\u5148\u9001\u308a\u306b\u306a\u308b\u5834\u5408\u3042\u308a\u3002\u2192 \u30ea\u30b9\u30af\u7ba1\u7406\u306e\u8a08\u753b\u306b\u8abf\u6574\u304c\u5fc5\u8981\u3002<\/p>\r\n

\u2462 \u305f\u3060\u3057\u201c\u4f8b\u5916\u6848\u4ef6\u201d\u306f\u901a\u5e38\u901a\u308a\u9032\u3080<\/p>\r\n

\u7279\u306b\u4ee5\u4e0b\u306e\u65e5\u7cfb\u4f01\u696d\u306f\u6ce8\u610f\u304c\u5fc5\u8981\uff1a<\/p>\r\n

\u571f\u5730\u30fb\u682a\u306e\u58f2\u8cb7\u3092\u884c\u3046\u4f01\u696d\uff08Capital Gains \/ Creditable Withholding\uff09<\/p>\r\n

\u64a4\u9000\u30fb\u6e05\u7b97\u30d7\u30ed\u30bb\u30b9\u4e2d\u306e\u4f01\u696d\uff08\u9000\u53bb\u3001\u9589\u9396\u624b\u7d9a\u304d\uff09<\/p>\r\n

\u9084\u4ed8\u7533\u8acb\u4e2d\uff08VAT Refund\uff09\u306e\u4f01\u696d\u306f\u76e3\u67fb\u3084\u51e6\u7406\u304c\u9032\u3080\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\r\n

\u2463 \u66f8\u9762\u306b\u3088\u308b\u554f\u5408\u305b\u3084\u30c7\u30b9\u30af\u76e3\u67fb\u306f\u7d99\u7d9a\u3059\u308b\u53ef\u80fd\u6027<\/p>\r\n

\u73fe\u5834\u8abf\u67fb\u306f\u505c\u6b62\u3067\u3082\u3001\u00a0\u96fb\u5b50\u30e1\u30fc\u30eb\u7b49\u3067\u306e\u8cc7\u6599\u8981\u6c42\u306f\u7d99\u7d9a\u3059\u308b\u53ef\u80fd\u6027\u3042\u308a\u3002<\/p>\r\n

\u25a0 \u65e5\u7cfb\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u5bfe\u5fdc\u7b56<\/strong>
\u2460 \u9032\u884c\u4e2d\u306e\u6848\u4ef6\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u8a8d<\/p>\r\n

BIR\u304b\u3089\u306eLOA\u304c\u65e2\u306b\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5fc5\u305a\u78ba\u8a8d\u3002\u2192 \u65e2\u767a\u884cLOA\u306e\u6848\u4ef6\u306f\u505c\u6b62\u5bfe\u8c61\u5916\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3002<\/p>\r\n

\u2461 \u66f8\u985e\u6574\u7406\u3068\u4f1a\u8a08\u8a18\u9332\u306e\u6574\u5408\u6027\u78ba\u8a8d\u3092\u7d99\u7d9a<\/p>\r\n

\u8abf\u67fb\u505c\u6b62\u4e2d\u306e\u671f\u9593\u306f\u3001\u9006\u306b\u793e\u5185\u3067\u4ee5\u4e0b\u306e\u6e96\u5099\u3092\u5f37\u5316\u3067\u304d\u308b\uff1a<\/p>\r\n

\u58f2\u4e0a\u30fb\u7d4c\u8cbb\u306e\u88cf\u4ed8\u3051\u8cc7\u6599<\/p>\r\n

\u9818\u53ce\u66f8\u30fbOfficial Receipt\u30fbInvoices<\/p>\r\n

Withholding Tax\uff082307\uff09\u306e\u7167\u5408<\/p>\r\n

VAT\u7533\u544a\u3068FS\u306e\u6574\u5408\u6027
\u2192 \u8abf\u67fb\u518d\u958b\u5f8c\u306b\u614c\u3066\u306a\u3044\u305f\u3081\u306e\u5185\u90e8\u6574\u5099\u671f\u9593\u3068\u3057\u3066\u6d3b\u7528\u3002<\/p>\r\n

\u2462 \u6e05\u7b97\u30fb\u64a4\u9000\u4e2d\u306e\u4f01\u696d\u306f\u7279\u306b\u6ce8\u610f<\/p>\r\n

\u300c\u9000\u53bb\u76e3\u67fb\uff08closure audit\uff09\u300d\u306f\u5bfe\u8c61\u5916\u3067\u7d99\u7d9a\u3055\u308c\u308b
\u2192 \u5fc5\u8981\u66f8\u985e\uff08FS\u3001ITR\u3001VAT\u3001EWT\u7b49\uff09\u3092\u65e9\u3081\u306b\u63c3\u3048\u3066\u304a\u304f\u3002<\/p>\r\n

\u2463 \u53d6\u5f15\uff08\u682a\u5f0f\u30fb\u4e0d\u52d5\u7523\uff09\u4e88\u5b9a\u304c\u3042\u308b\u4f01\u696d\u306f\u4e8b\u524d\u6e96\u5099\u3092\u5fb9\u5e95<\/p>\r\n

\u4f8b\u5916\u9805\u76ee\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001
\u2192 Withholding Tax\u3084CGT\u306e\u8a08\u7b97\u30fb\u7533\u544a\u66f8\u985e\u3092\u4e8b\u524d\u306b\u6574\u3048\u3066\u304a\u304f\u3002<\/p>\r\n

\u2464 VAT Refund\u7533\u8acb\u4e2d\u306e\u4f01\u696d\u306f\u52d5\u304d\u304c\u6b62\u307e\u3089\u306a\u3044\u53ef\u80fd\u6027<\/p>\r\n

Refund\u306b\u306fLOA\u304c\u5fc5\u9808\u306e\u305f\u3081\u3001\u4f8b\u5916\u3068\u3057\u3066\u51e6\u7406\u304c\u9032\u3080\u53ef\u80fd\u6027\u2192 \u8ffd\u52a0\u8cc7\u6599\u306e\u6e96\u5099\u30fb\u82f1\u8a33\u30fb\u8a3c\u6191\u6574\u7406\u3092\u65e9\u3081\u306b\u5b9f\u65bd\u3002<\/p>\r\n

 <\/p>\r\n

\u4ee5\u4e0a\u3001\u4f55\u304b\u3054\u4e0d\u660e\u306a\u70b9\u304c\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\r\n\r\n\r\n

\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>
\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

\"\"<\/a><\/figure>\r\n\r\n\r\n\r\n

\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
\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

\"\"<\/a><\/figure>\r\n\r\n\r\n\r\n

\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

\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
\"\"<\/a><\/figure>\r\n\r\n\r\n\r\n

\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

\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
\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001
\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
\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f
\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
\u305d\u3093\u306a\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
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong>\u3067\u3059\uff01!
\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
\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

\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f\u3011<\/strong><\/em>
\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308bNews update<\/u><\/em><\/strong>
\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<\/strong>
\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/strong>
\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u>\u3057\u305fTCG\u66f8\u7c4d<\/strong>
\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/p>\r\n\r\n\r\n\r\n

\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\r\n\r\n\r\n\r\n
\"\"<\/a><\/figure>\r\n\r\n\r\n\r\n

\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

\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

\u30fb\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb
\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

\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
\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
\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b
\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

\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

\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

\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

\r\n\r\n\r\n

\"\"<\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

 <\/p>\r\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000
\u5c71\u7530 \u99ff\u7537<\/p>\r\n\r\n\r\n

\r\n\r\n\r\n

 <\/p>\r\n\r\n\r\n\r\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<\/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\u300cBIR \u304c\u3059\u3079\u3066\u306e\u7a0e\u52d9\u8abf\u67fb\u304a\u3088\u3073\u73fe\u5730\u8abf\u67fb\u306e\u4e00\u6642\u505c\u6b62\u3057\u305f\u3053\u3068\u300d\u306b\u3064\u3044\u3066\u304a […]","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":[3,27,23,19],"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-1fr","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/4801"}],"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=4801"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/4801\/revisions"}],"predecessor-version":[{"id":4802,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/4801\/revisions\/4802"}],"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=4801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=4801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=4801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}