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{"id":824,"date":"2016-01-25T11:59:18","date_gmt":"2016-01-25T11:59:18","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e6%b3%95%e4%ba%ba%e8%a8%ad%e7%ab%8b%e3%81%ae%e5%ae%9f%e8%b2%bb%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-09-19T13:00:57","modified_gmt":"2021-09-19T13:00:57","slug":"incorporation","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/incorporation\/","title":{"rendered":"\u6cd5\u4eba\u8a2d\u7acb\u306e\u5b9f\u8cbb\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u5b9f\u52d9Q&#038;A\u3068\u3057\u3066\u3001\u4eca\u9031\u306f\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u5b9f\u8cbb\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>Q.\u3000 \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u73fe\u5730\u6cd5\u4eba\u8a2d\u7acb\u3092\u884c\u3046\u969b\u306e\u3001\u5b9f\u8cbb\u306e\u6982\u7b97\u3092\u6559\u3048\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&rarr;\u6388\u6a29\u8cc7\u672c\u91d1\u3001\u5f15\u53d7\u8cc7\u672c\u91d1\u3001\u6255\u8fbc\u8cc7\u672c\u91d1\u304c\u305d\u308c\u305e\u308c950\u4e07\u30da\u30bd\uff08\u7d0420\u4e07USD\uff09\u306e\u4f1a\u793e\u306e\u8a2d\u7acb\u306e\u5834\u5408\u3001\u5927\u307e\u304b\u306a\u3068\u3053\u308d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p><strong>AGENCY<\/strong><\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p><strong>DOCUMENTS<\/strong><\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p><strong>&nbsp;Est. Cost <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"7\" valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>SEC<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Verification of Name<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 120.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Filing Fee (1\/5 of 1% of 9,500,000PHP)&nbsp;<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 19,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Payment of LRF and Articles and By-Laws<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 700.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Foreign Investment Act<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Stock and Transfer Book<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Documentary Stamp for SEC Registration<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Notarization of Documents<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 800.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>BIR<\/p>\n<\/td>\n<td valign=\"top\" width=\"479\">\n<p>DST on original issuance (1\/200 of 9,500,000PHP)<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 47,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Books of Accounts (50*7)<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 350.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Registration fee<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Official Receipt Printing&nbsp; (P350 per booklet x 10)<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Billing Statement Printing (P450 per booklet x 10)<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>DST for COR<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"9\" valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>CITY HALL<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Business Tax Fee ( *9,500,000PHP*0.1%)<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"479\">\n<p>Other&#8217;s Fee ( Garbage Fee, Business Permit and Signboard Fee)<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Water Analysis and Pest Control Clearance<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Sanitary Permit<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;100.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Fire Safety Certificate<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Insurance<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Barangay. Clearance<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Locational clearance<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Community tax certificate<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>Notarization, Photocopy, Printing of Documents and Transportation<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"181\">\n<p><strong>Total<\/strong><\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"479\">\n<p>\u3000<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" width=\"254\">\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 116,670.00 PHP <\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u767b\u9332\u8cbb\u7528\u7b49\u3067\u5927\u304d\u306a\u3068\u3053\u308d\u306f\u3001SEC\u3078\u306e\u767b\u9332\u6599\u3068\u3057\u3066\u304b\u304b\u308b\u6388\u6a29\u8cc7\u672c\u91d1\u306e0.2\uff05\u3067\u3059\u3002\u305d\u306e\u4ed6\u3001\u5f15\u53d7\u8cc7\u672c\u91d1\u306e0.5\uff05\u304c\u7a0e\u52d9\u7f72\u3078\u306e\u5370\u7d19\u7a0e\u3067\u304b\u304b\u308a\u3001\u55b6\u696d\u8a31\u53ef\u66f8\u306e\u53d6\u5f97\u306e\u305f\u3081\u306b\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u5f15\u53d7\u8cc7\u672c\u91d1\u306e0.1\uff05\u3092\u4e8b\u696d\u7a0e\u3068\u3057\u3066\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u5e02\u5834\u5411\u3051\u306e\u30d3\u30b8\u30cd\u30b9\u3067\u5916\u8cc7100%\u306e\u4f1a\u793e\uff08\u6255\u8fbc\u8cc7\u672c\u91d120\u4e07USD\uff09\u3092\u60f3\u5b9a\u3057\u3066\u307f\u307e\u3057\u305f\u304c\u3001\u5916\u8cc740%\u307e\u3067\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u8cc7\u672c\u91d1\u306e\u898f\u5236\u306f\u57fa\u672c\u7684\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cc7\u672c\u91d1\u306e\u984d\u304c\u4e0b\u304c\u308c\u3070\u4e0a\u8a18\u767b\u9332\u30b3\u30b9\u30c8\u3082\u5408\u308f\u305b\u3066\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002 &nbsp; \u30d5\u30a3\u30ea\u30d4\u30f3\u5b9f\u52d9Q&#038;A\u3068\u3057\u3066\u3001\u4eca\u9031\u306f\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u5b9f\u8cbb\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002 &nbsp; Q.\u3000 \u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u73fe\u5730\u6cd5\u4eba\u8a2d\u7acb\u3092\u884c\u3046\u969b\u306e\u3001 [&hellip;]","protected":false},"author":1,"featured_media":388,"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":[3,23],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2018\/12\/\u30b9\u30e9\u30a4\u30c914.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-di","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/824"}],"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=824"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/824\/revisions"}],"predecessor-version":[{"id":2146,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/824\/revisions\/2146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/388"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}