<br />
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{"id":1183,"date":"2020-12-07T02:49:33","date_gmt":"2020-12-07T02:49:33","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/?p=1183"},"modified":"2021-03-25T05:34:34","modified_gmt":"2021-03-25T05:34:34","slug":"withholding-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/withholding-tax\/","title":{"rendered":"\uff12\uff10\uff12\uff10\u5e74\u304b\u3089\u306e\u30b9\u30ea\u30e9\u30f3\u30ab\u7a0e\u5236\u3000\uff5e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff5e"},"content":{"rendered":"<p>\u30b9\u30ea\u30e9\u30f3\u30ab\u306e\u7a0e\u5236\u306f\u3001\uff12\uff10\uff12\uff10\u5e74\u306b\u5927\u304d\u304f\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6982\u306d\u6e1b\u7a0e\u306e\u65b9\u5411\u306b\u9032\u3093\u3067\u3044\u308b\u30b9\u30ea\u30e9\u30f3\u30ab\u3001\uff12\uff10\uff12\uff10\u5e74\u306e\u7a0e\u5236\u3067\u306f\u3001\u5916\u8cc7\u306b\u5bfe\u3059\u308b\u914d\u616e\u3082\u898b\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u306e\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u56fd\u5185\u3078\u306e\u652f\u6255\u3044\u306f\u307b\u307c\u7121\u7a0e\u3078<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u914d\u5f53\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u5229\u606f\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u8f38\u9001\u3068\u901a\u4fe1<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">6<\/span> \u305d\u306e\u4ed6\u306e\u652f\u6255\u3044<\/a><ul><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_2\">6.1<\/span> \u53c2\u7167\uff1a<\/a><\/li><\/ul><\/li><li><a href=\"#x25b6YouTuber\"><span class=\"toc_number toc_depth_1\">7<\/span> \uff5e&#x25b6;YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong><u>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066<\/u><\/strong><\/span><\/h2>\n<p>\u30b9\u30ea\u30e9\u30f3\u30ab\u306b\u9650\u3089\u305a\u3001\u65e5\u672c\u304b\u3089\u56fd\u5916\u3078\u51fa\u8cc7\u3057\u3066\u4e8b\u696d\u3092\u55b6\u307f\u3001\u672c\u56fd\u3078\u5229\u76ca\u3092\u9084\u6d41\u3059\u308b\u5834\u5408\u7b49\u3067\u306f\u3001\u4e00\u822c\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u73fe\u5730\u6cd5\u4eba\u304b\u3089\u89aa\u4f1a\u793e\u3078\u306e\u5229\u76ca\u914d\u5f53\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u30d3\u30b8\u30cd\u30b9\u306b\u5bfe\u3059\u308b\u30aa\u30d5\u30b7\u30e7\u30a2\u30ed\u30fc\u30f3\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u5229\u606f\u652f\u6255\u3044\u3001\u95a2\u4fc2\u4f1a\u793e\u306e\u7279\u8a31\u6280\u8853\u4f7f\u7528\u6599\u306e\u652f\u6255\u3044\u306a\u3069\u304c\u3001\u672c\u56fd\u3078\u306e\u5229\u76ca\u9084\u6d41\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3088\u304f\u7528\u3044\u3089\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u7a0e\u7387\u3067\u30b9\u30ea\u30e9\u30f3\u30ab\u304c\u8ab2\u7a0e\u3092\u884c\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u56fd\u5185\u3067\u53ce\u76ca\u304c\u767a\u751f\u3057\u305f\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u56fd\u5916\u306e\u89aa\u4f1a\u793e\u3001\u95a2\u4fc2\u4f1a\u793e\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306b\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u304c\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u7a0e\u52d9\u5f53\u5c40\u304c\u308f\u3056\u308f\u3056\u56fd\u5916\u306b\u51fa\u5411\u3044\u3066\u5fb4\u7a0e\u3092\u884c\u3046\u3053\u3068\u306f\u3042\u308a\u5f97\u306a\u3044\u305f\u3081\u3001\u652f\u6255\u5143\u3067\u3042\u308b\u30b9\u30ea\u30e9\u30f3\u30ab\u4e8b\u696d\u4f53\u306e\u5074\u306b\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3055\u305b\u308b\u5f62\u3067\u3001\u300c\u6e90\u6cc9\u300d\u3067\u300c\u5fb4\u53ce\u300d\u3059\u308b\u300c\u7a0e\u300d\u91d1\u3068\u3057\u3066\u3053\u306e\u540d\u524d\u304c\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a81\u304d\u8a70\u3081\u308c\u3070\u3001\u5fb4\u7a0e\u3092\u884c\u3046\u56fd\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304c\u6b63\u3057\u3044\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u306e\u4e00\u822c\u6cd5\u4eba\u7a0e\u7387\uff12\uff14\uff05\u3067\u306f\u306a\u304f\u3001\u591a\u304f\u306e\u5834\u5408\u3067\uff11\uff14\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u3001\u9805\u76ee\u5225\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-2\"><strong><u>\u56fd\u5185\u3078\u306e\u652f\u6255\u3044\u306f\u307b\u307c\u7121\u7a0e\u3078<\/u><\/strong><\/span><\/h2>\n<p>\u30b9\u30ea\u30e9\u30f3\u30ab\u3067\u306f\uff12\uff10\uff12\uff10\u5e74\u306e\u6cd5\u6539\u6b63\u524d\u3001\u56fd\u5185\u6cd5\u4eba\u304b\u3089\u56fd\u5185\u306e\u500b\u4eba\uff0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3092\u884c\u3046\u969b\u3082\u3001\u4e00\u5b9a\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\uff12\uff10\uff12\uff10\u5e74\uff11\u6708\uff11\u65e5\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f46\u3057\u3001\u4f8b\u5916\u3068\u3057\u3066\u3001\u5b9d\u304f\u3058\u306a\u3069\u8ced\u535a\u306b\u3088\u308a\u5f97\u3089\u308c\u305f\u53ce\u76ca\uff08\uff11\uff14\uff05\uff09\u3068\u3001\u56fd\u5bb6\u5b9d\u77f3\u5b9d\u98fe\u7af6\u58f2\u5f53\u5c40\uff08National Gem &amp; Jewellery Authority\uff09\u3067\u843d\u672d\u3055\u308c\u305f\u54c1\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\uff08\uff12\uff0e\uff15\uff05\uff09\u306f\u3001\u5f15\u304d\u7d9a\u304d\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\"><strong><u>\u914d\u5f53\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/u><\/strong><\/span><\/h2>\n<p>\u6cd5\u4eba\u306e\u4e0a\u3052\u308b\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u3001\u305d\u3082\u305d\u3082\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u3088\u3063\u3066\u679c\u305f\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u8003\u3048\u304c\u5f90\u3005\u306b\u4e00\u822c\u7684\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u524d\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u8ab2\u305b\u3089\u308c\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u3067\u3042\u308b\uff11\uff14\uff05\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\uff12\uff10\uff12\uff10\u5e74\u306e\u6cd5\u6539\u6b63\u3067\u3053\u3061\u3089\u306f\uff10\uff05\u3001\u3064\u307e\u308a\u7121\u7a0e\u306b\u6539\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2><span id=\"i-4\"><strong><u>\u5229\u606f\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/u><\/strong><\/span><\/h2>\n<p>\u30ed\u30fc\u30f3\u306b\u3088\u308a\u30b9\u30ea\u30e9\u30f3\u30ab\u4e8b\u696d\u3078\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5229\u606f\u306e\u652f\u6255\u3044\u306b\u306f\uff11\uff14\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u304b\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\uff12\uff10\uff12\uff10\u5e74\u306e\u6cd5\u6539\u6b63\u3067\uff15\uff05\u306b\u6539\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6708\u984dLKR250,000\u4ee5\u4e0b\u306e\u5229\u606f\u652f\u6255\u3044\u306b\u306f\u3001\u4e00\u5f8b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u8ab2\u7a0e\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u975e\u8ab2\u7a0e\u306e\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9280\u884c\u306a\u3069\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cb8\u4ed8\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u514d\u9664\u5bfe\u8c61\u306e\u5229\u606f\uff08Exempted Interest\uff09\u3068\u547c\u3070\u308c\u3001\u4e00\u5207\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-5\"><strong><u>\u8f38\u9001\u3068\u901a\u4fe1<\/u><\/strong><\/span><\/h2>\n<p>\u7279\u6b8a\u306a\u4f8b\u5916\u3067\u3059\u304c\u3001\u9678\u3001\u6d77\u3001\u7a7a\u306e\u8f38\u9001\u3092\u884c\u3046\u6d77\u5916\u6cd5\u4eba\u3068\u3001\u901a\u4fe1\u696d\u3092\u55b6\u3080\u6d77\u5916\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u652f\u6255\u3044\u3092\u3059\u308b\u969b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7a0e\u7387\u304c\uff12\uff05\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u69d8\u306b\u901a\u4fe1\u696d\u3092\u55b6\u3080\u6d77\u5916\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7a0e\u7387\u306f\uff12\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-6\"><strong><u>\u305d\u306e\u4ed6\u306e\u652f\u6255\u3044<\/u><\/strong><\/span><\/h2>\n<p>\u305d\u306e\u4ed6\u306e\u30b9\u30ea\u30e9\u30f3\u30ab\u56fd\u5916\u3078\u306e\u652f\u6255\u3044\u306b\u306f\u3001\u7279\u8a31\u6280\u8853\u4f7f\u7528\u6599\u3082\u542b\u3081\u3001\u4e00\u5f8b\uff11\uff14\uff05\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u304b\u3089\u56fd\u5916\u3078\u306e\u652f\u6255\u3044\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u30b9\u30ea\u30e9\u30f3\u30ab\u304c\u5f90\u3005\u306b\u5916\u56fd\u8cc7\u672c\u306b\u9580\u6238\u3092\u958b\u304d\u3001\u5468\u8fba\u8af8\u56fd\u306e\u7a0e\u5236\u306b\u8fd1\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u3001\u4f4e\u7a0e\u7387\u3067\u56fd\u5185\u4e8b\u696d\u3092\u6d3b\u6027\u5316\u3055\u305b\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u898b\u3066\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30ea\u30e9\u30f3\u30ab\u306e\u4e8b\u696d\u306b\u95a2\u3057\u3066\u3001\u6700\u65b0\u306e\u7a0e\u5236\u305d\u306e\u4ed6\u3001\u69d8\u3005\u306a\u3054\u8cea\u554f\u3092\u304a\u53d7\u3051\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u304a\u6c17\u8efd\u306b\u3054\u8cea\u554f\u3092\u304a\u5bc4\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"i-7\">\u53c2\u7167\uff1a<\/span><\/h3>\n<p>http:\/\/www.ird.gov.lk\/en\/Lists\/Latest%20News%20%20Notices\/Attachments\/221\/WHT18022020_E.pdf<\/p>\n<p>https:\/\/www2.deloitte.com\/content\/dam\/Deloitte\/lk\/Documents\/tax\/lk-tax-guidelines-on-advance-income-tax-and-noexp.pdf<\/p>\n<p>https:\/\/taxsummaries.pwc.com\/sri-lanka\/corporate\/withholding-taxes<\/p>\n<p>https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/tax_convention\/SriLanka1967_jp_en.pdf<\/p>\n<hr>\n<h2><span id=\"x25b6YouTuber\">\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/span><\/h2>\n<p>\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb<a href=\"https:\/\/www.youtube.com\/channel\/UCBbDf799xlePy2vS0ITy7lQ\">\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n<p>\u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092<br \/>\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067<br \/>\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f<br \/>\n<a href=\"https:\/\/www.amazon.co.jp\/dp\/4883386783\/\">\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a><br \/>\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/HHjpllgAtBs?list=PL5fVcqTHXhi0FnGBnCkhFJ9YkkbMSONwK\" width=\"480\" height=\"320\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<hr>\n<p align=\"left\">\n<p align=\"left\">\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0&nbsp; \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba<br \/>\n\u8fd1\u85e4\u8cb4\u653f<\/p>\n<p align=\"left\"><img decoding=\"async\" src=\"https:\/\/blogimg.goo.ne.jp\/thumbnail\/5c\/b2\/feb1a92fe41966f1690171e28a8bd8b7_s.jpg\" alt=\"\"><\/p>\n<p align=\"left\"><a>kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n<p align=\"left\">+65-6632-3589<\/p>\n<p align=\"left\">\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\u3001\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., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u30b9\u30ea\u30e9\u30f3\u30ab\u306e\u7a0e\u5236\u306f\u3001\uff12\uff10\uff12\uff10\u5e74\u306b\u5927\u304d\u304f\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002 \u6982\u306d\u6e1b\u7a0e\u306e\u65b9\u5411\u306b\u9032\u3093\u3067\u3044\u308b\u30b9\u30ea\u30e9\u30f3\u30ab\u3001\uff12\uff10\uff12\uff10\u5e74\u306e\u7a0e\u5236\u3067\u306f\u3001\u5916\u8cc7\u306b\u5bfe\u3059\u308b\u914d\u616e\u3082\u898b\u3089\u308c\u307e\u3057\u305f\u3002 \u4eca\u56de\u306f\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u306e\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u304a\u4f1d [&hellip;]","protected":false},"author":1,"featured_media":802,"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":"","_mi_skip_tracking":false,"footnotes":""},"categories":[17],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1183"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/comments?post=1183"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1183\/revisions"}],"predecessor-version":[{"id":1187,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1183\/revisions\/1187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media\/802"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media?parent=1183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=1183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=1183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}