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\u4eca\u56de\u3082\u5148\u9031\u306b\u5f15\u304d\u7d9a\u304d\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6a5f\u80fd\u901a\u8ca8\uff08Functional Currency\uff09\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u6a5f\u80fd\u901a\u8ca8\u306e\u5909\u66f4\u624b\u7d9a\u304d<\/p>\n

 <\/p>\n

\u8ca1\u52d9\u8af8\u8868\u304c\u6a5f\u80fd\u901a\u8ca8\u3067\u306f\u306a\u304f\u3001\u30da\u30bd\u901a\u8ca8\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6a5f\u80fd\u901a\u8ca8\u306e\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u4f1a\u8a08\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001SEC\u304a\u3088\u3073BIR\u306b\u5bfe\u3057\u3066\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u904e\u53bb\uff12\u671f\u5206\u306e\u58f2\u4e0a\u9ad8\u304a\u3088\u3073\u58f2\u4e0a\u539f\u4fa1\uff08\u4ed5\u5165\u3001\u7d4c\u8cbb\uff09\u306e\u5404\u901a\u8ca8\u3067\u306e\u53d6\u5f15\u5b9f\u7e3e\u3092\u5206\u6790\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u6a5f\u80fd\u901a\u8ca8\u3092\u5909\u66f4\u3059\u308b\u6839\u62e0\u3092\u6587\u66f8\u5316\u3057\u3001BIR\u304a\u3088\u3073SEC\u306b\u7533\u8acb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u671f\u9593\u306e\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001\u5e74\u672b\u306e\u4f1a\u8a08\u60c5\u5831\u3092\u4f1a\u8a08\u58eb\u304c\u53ce\u96c6\u3057\u3066\u304b\u3089\u3001\u5206\u6790\u3001\u66f8\u985e\u4f5c\u6210\u306b1\uff5e2\u30f6\u6708\u7a0b\u5ea6\u3001BIR\u304a\u3088\u3073SEC\u306e\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u306b1\uff5e2\u30f6\u6708\u7a0b\u5ea6\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u653f\u5e9c\u5f53\u5c40\u306e\u72b6\u6cc1\u306b\u3088\u308a\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u671f\u4e2d\u3067\u3082SEC\u304c\u7533\u8acb\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9045\u304f\u3068\u3082\u4f1a\u8a08\u671f\u672b\u304b\u308945\u65e5\u9593\u307e\u3067\u306b\u5909\u66f4\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

http:\/\/www.sec.gov.ph\/wp-content\/uploads\/2015\/11\/sec-memo-1s2006.pdf<\/a><\/p>\n

http:\/\/www.sec.gov.ph\/wp-content\/uploads\/2016\/06\/sec-memo-14s2003.pdf<\/a><\/p>\n

 <\/p>\n\n\n\n
\n

\u6a5f\u80fd\u901a\u8ca8\u306e\u5909\u66f4\u306b\u304a\u3051\u308b\u4e3b\u306a\uff14\u3064\u306e\u624b\u7d9a\u304d\uff1a<\/p>\n

[A] \u58f2\u4e0a\u304a\u3088\u3073\u58f2\u4e0a\u539f\u4fa1\u306e\u5206\u6790\u3001\u5916\u56fd\u70ba\u66ff\u640d\u76ca\u95a2\u9023\u306e\u8a08\u7b97<\/p>\n

[B] SEC\u306b\u304a\u3051\u308b\u30af\u30ea\u30a2\u30e9\u30f3\u30b9\u7533\u8acb<\/p>\n

[C] SEC\u306b\u304a\u3051\u308b\u6a5f\u80fd\u901a\u8ca8\u5909\u66f4\u7533\u8acb<\/p>\n

[D] BIR\u306b\u5bfe\u3059\u308b\u6a5f\u80fd\u901a\u8ca8\u5909\u66f4\u306e\u901a\u9054<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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 <\/p>\n

\u305d\u308c\u3067\u306f\u4eca\u9031\u3082\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u793e\u3000\u65e5\u6bd4\u91ce\u548c\u6a39<\/p>\n","protected":false},"excerpt":{"rendered":"\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002 \u4eca\u56de\u3082\u5148\u9031\u306b\u5f15\u304d\u7d9a\u304d\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u6a5f\u80fd\u901a\u8ca8\uff08Functional Currency\uff09\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002   \u30fb\u6a5f\u80fd\u901a\u8ca8\u306e\u5909\u66f4\u624b\u7d9a\u304d & […]","protected":false},"author":1,"featured_media":2791,"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":[21,23],"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\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-f8","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/938"}],"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=938"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/938\/revisions"}],"predecessor-version":[{"id":2032,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/938\/revisions\/2032"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2791"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}