\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u5148\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u30de\u30cb\u30e9\u3092\u53f0\u98a8\u304c\u76f4\u6483\u3057\u3001\u6c34\u306e\u88ab\u5bb3\u3001\u98a8\u306e\u88ab\u5bb3\u3001\u505c\u96fb\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u4e0d\u901a\u7b49\u3001\u79c1\u304c2\u5e74\u524d\u306b\u8d74\u4efb\u3057\u3066\u304b\u3089\u4e00\u756a\u30de\u30cb\u30e9\u304c\u6df7\u4e71\u3057\u305f1\u9031\u9593\u3060\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u53f0\u98a8\u306e\u88ab\u5bb3\u3067\u4ea1\u304f\u306a\u3063\u305f\u65b9\u3005\u306b\u306f\u3001\u3053\u306e\u5834\u3092\u501f\u308a\u3066\u3054\u51a5\u798f\u304a\u7948\u308a\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b9f\u52d9\u306eQ&A\u3068\u3057\u3066\u3001\u89e3\u96c7\u306b\u95a2\u3059\u308b\u9069\u6b63\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

Q,\u3000\u6b63\u793e\u54e1\u306e\u89e3\u96c7\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304c\u3001\u9069\u6b63\u624b\u7d9a\u304d\u3068\u3057\u3066\u4f1a\u793e\u306f\u3069\u306e\u3088\u3046\u306a\u624b\u9806\u3092\u8e0f\u3081\u3070\u3088\u3044\u306e\u304b\uff1f<\/p>\n

→\u89e3\u96c7\u306e\u7406\u7531\u304c\u9069\u5207\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u6700\u4f4e\u9650\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

1.\u3000\u89e3\u96c7\u901a\u77e5\u66f8\u306e\u9001\u4ed8\u3002
\u203b\u4f5c\u6210\u8005\u3067\u3042\u308b\u4f1a\u793e\u3001\u53ca\u3073\u53d7\u9818\u8005\u3067\u3042\u308b\u5f93\u696d\u54e1\u53cc\u65b9\u306e\u30b5\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u901a\u77e5\u66f8\u306b\u3066\u3001\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308b\u5f01\u660e\u306e\u6a5f\u4f1a\u306e\u9023\u7d61\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

2.\u3000\u89e3\u96c7\u5bfe\u8c61\u306e\u5f93\u696d\u54e1\u3078\u306e\u5f01\u660e\u306e\u6a5f\u4f1a\u306e\u63d0\u4f9b\u3002\u3082\u3057\u304f\u306f\u5f93\u696d\u54e1\u306e\u4f5c\u6210\u3057\u305f\u5f01\u660e\u66f8\u306e\u53d7\u53d6\u3002
\u203b\u5f01\u660e\u306e\u6a5f\u4f1a\u3092\u8a2d\u3051\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u5f8c\u65e5\u8b70\u4e8b\u9332\u3092\u4f5c\u6210\u3057\u3001\u53cc\u65b9\u306e\u30b5\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u5f01\u660e\u66f8\u306e\u63d0\u51fa\u3092\u884c\u3046\u969b\u306b\u3082\u53cc\u65b9\u306e\u30b5\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

3.\u3000\u518d\u5ea6\u89e3\u96c7\u901a\u77e5\u66f8\u306e\u9001\u4ed8\u3002
\u203b\u4e0a\u8a18\u5f01\u660e\u306e\u5185\u5bb9\u3092\u53d7\u3051\u3066\u3001\u89e3\u96c7\u304c\u6b63\u5f53\u3067\u3042\u308b\u3053\u3068\u3092\u518d\u5ea6\u901a\u77e5\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4f5c\u6210\u8005\u3067\u3042\u308b\u4f1a\u793e\u3001\u53ca\u3073\u53d7\u9818\u8005\u3067\u3042\u308b\u5f93\u696d\u54e1\u53cc\u65b9\u306e\u30b5\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u53c2\u8003\u8cc7\u6599\u300c\u6700\u9ad8\u88c1\u5224\u6c7aG.R. No. 185829\u300d\uff1a
http:\/\/sc.judiciary.gov.ph\/jurisprudence\/2012\/april2012\/185829.htm<\/a><\/p>\n

\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4e0a\u8a18\u89e3\u96c7\u306b\u95a2\u3059\u308b\u9069\u6b63\u624b\u7d9a\u304d\u3092\u8e0f\u3093\u3060\u3068\u3057\u3066\u3082\u3001\u5916\u56fd\u4f01\u696d\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u4eba\u52b4\u50cd\u8005\u3068\u306e\u7d1b\u4e89\u3067\u306f\u5916\u56fd\u4f01\u696d\u306b\u4e0d\u5229\u306a\u5224\u6c7a\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u304b\u3089\u3001\u4e0d\u5f53\u89e3\u96c7\u3068\u6271\u308f\u308c\u308b\u30ea\u30b9\u30af\u306f\u6b8b\u308a\u307e\u3059\u3002\u305d\u308c\u3086\u3048\u3001\u3067\u304d\u308b\u9650\u308a\u89e3\u96c7\u3068\u3044\u3046\u624b\u6cd5\u306f\u907f\u3051\u3001\u7b11\u9854\u3067\u4f1a\u793e\u3092\u8f9e\u3081\u3066\u3082\u3089\u3046\u3088\u3046\u306b\u5c0e\u304f\u306e\u304c\u73fe\u6642\u70b9\u3067\u306f\u6709\u52b9\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a<\/p>\n

 <\/p>\n

 <\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

                          <\/span><\/p>\n

<\/a><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002 \u5148\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u30de\u30cb\u30e9\u3092\u53f0\u98a8\u304c\u76f4\u6483\u3057\u3001\u6c34\u306e\u88ab\u5bb3\u3001\u98a8\u306e\u88ab\u5bb3\u3001\u505c\u96fb\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u4e0d\u901a\u7b49\u3001\u79c1\u304c2\u5e74\u524d\u306b\u8d74\u4efb\u3057\u3066\u304b\u3089\u4e00\u756a\u30de\u30cb\u30e9\u304c\u6df7\u4e71\u3057\u305f1\u9031\u9593\u3060\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u53f0\u98a8\u306e\u88ab\u5bb3\u3067\u4ea1\u304f\u306a\u3063\u305f […]","protected":false},"author":1,"featured_media":2790,"comment_status":"open","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":[17,23],"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\/\u52b4\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-cA","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/780"}],"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=780"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/780\/revisions"}],"predecessor-version":[{"id":2190,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/780\/revisions\/2190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2790"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}