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{"id":1872,"date":"2026-03-10T03:02:13","date_gmt":"2026-03-10T03:02:13","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/?p=1872"},"modified":"2026-03-10T03:02:13","modified_gmt":"2026-03-10T03:02:13","slug":"%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e5%8a%b4%e5%8b%99%e3%83%bb%e4%ba%ba%e4%ba%8b%e7%ae%a1%e7%90%86%e3%81%ae%e5%ae%8c%e5%85%a8%e3%82%ac%e3%82%a4%e3%83%89%e3%80%902026%e5%b9%b4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/%e3%82%b7%e3%83%b3%e3%82%ac%e3%83%9d%e3%83%bc%e3%83%ab%e5%8a%b4%e5%8b%99%e3%83%bb%e4%ba%ba%e4%ba%8b%e7%ae%a1%e7%90%86%e3%81%ae%e5%ae%8c%e5%85%a8%e3%82%ac%e3%82%a4%e3%83%89%e3%80%902026%e5%b9%b4\/","title":{"rendered":"\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u52b4\u52d9\u30fb\u4eba\u4e8b\u7ba1\u7406\u306e\u5b8c\u5168\u30ac\u30a4\u30c9\u30102026\u5e74\u7248\u3011"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u62e0\u70b9\u306e\u98ef\u5cf6 \u6df3\u3067\u3059\uff01<\/span><br \/>\n<span style=\"font-size: 12pt;\">\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<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u52b4\u52d9\u30fb\u4eba\u4e8b\u7ba1\u7406\u306e\u5b8c\u5168\u30ac\u30a4\u30c9\u30102026\u5e74\u7248\u3011\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><div class=\"su-box su-box-style-default\" id=\"\" style=\"border-color:#000000;border-radius:5px\"><div class=\"su-box-title\" style=\"background-color:#333333;color:#FFFFFF;border-top-left-radius:3px;border-top-right-radius:3px\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div><div class=\"su-box-content su-u-clearfix su-u-trim\" style=\"border-bottom-left-radius:3px;border-bottom-right-radius:3px\"><\/span><br \/>\n<span style=\"font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089<br \/>\n\u25bc<\/span> <a href=\"https:\/\/tcg-wiki-investment.com\/book\/default\/content\/HrxRF73EXS4O3Wi8ZxVaxvAdfSwbtGe7EvWXIw7YmA8%3D\"><span style=\"font-size: 12pt;\">\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a><br \/>\n<span style=\"font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089<br \/>\n\u25bc<\/span> <span style=\"font-size: 12pt;\"><a href=\"https:\/\/kuno-cpa.co.jp\/category\/asean\/singapore\/\">\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/div><\/div><\/span><\/p>\n<hr \/>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#2026CPF\"><span class=\"toc_number toc_depth_1\">1<\/span> \u3010\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u52b4\u52d9\u30fb\u4eba\u4e8b\u7ba1\u7406\u306e\u5b8c\u5168\u30ac\u30a4\u30c9\u30102026\u5e74\u7248\u3011\u5c31\u52b4\u30d3\u30b6\u30fbCPF\u30fb\u96c7\u7528\u6cd5\u30fb\u99d0\u5728\u54e1\u7ba1\u7406\u307e\u3067\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac\u3011<\/a><\/li><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">2<\/span> \u306f\u3058\u3081\u306b\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u3067\u300c\u52b4\u52d9\u30df\u30b9\u300d\u304c\u6700\u5927\u306e\u30ea\u30b9\u30af\u306b\u306a\u308b\u7406\u7531<\/a><\/li><li><a href=\"#1\"><span class=\"toc_number toc_depth_1\">3<\/span> \u7b2c1\u7ae0\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u50cd\u74b0\u5883\u3068\u8cc3\u91d1\u6c34\u6e96<\/a><\/li><li><a href=\"#1-1_20252026\"><span class=\"toc_number toc_depth_1\">4<\/span> 1-1. \u52b4\u50cd\u5e02\u5834\u306e\u73fe\u72b6\uff082025\u301c2026\u5e74\uff09<\/a><\/li><li><a href=\"#1-2\"><span class=\"toc_number toc_depth_1\">5<\/span> 1-2. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8cc3\u91d1\u6c34\u6e96\u3068\u6700\u4f4e\u8cc3\u91d1\u5236\u5ea6<\/a><ul><li><a href=\"#Progressive_Wage_ModelPWM\"><span class=\"toc_number toc_depth_2\">5.1<\/span> Progressive Wage Model\uff08PWM\uff1a\u6bb5\u968e\u7684\u8cc3\u91d1\u30e2\u30c7\u30eb\uff09<\/a><\/li><li><a href=\"#NWC\"><span class=\"toc_number toc_depth_2\">5.2<\/span> \u5168\u56fd\u8cc3\u91d1\u8a55\u8b70\u4f1a\uff08NWC\uff09\u306e\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a><\/li><\/ul><\/li><li><a href=\"#1-3\"><span class=\"toc_number toc_depth_1\">6<\/span> 1-3. \u7523\u696d\u5225\u30fb\u8077\u7a2e\u5225\u306e\u8cc3\u91d1\u6c34\u6e96<\/a><\/li><li><a href=\"#1-4\"><span class=\"toc_number toc_depth_1\">7<\/span> 1-4. \u798f\u5229\u539a\u751f\u306e\u8a2d\u8a08<\/a><\/li><li><a href=\"#2Employment_Act\"><span class=\"toc_number toc_depth_1\">8<\/span> \u7b2c2\u7ae0\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u96c7\u7528\u6cd5\uff08Employment Act\uff09<\/a><\/li><li><a href=\"#2-1\"><span class=\"toc_number toc_depth_1\">9<\/span> 2-1. \u96c7\u7528\u6cd5\u306e\u57fa\u672c\u3068\u9069\u7528\u7bc4\u56f2<\/a><\/li><li><a href=\"#2-2\"><span class=\"toc_number toc_depth_1\">10<\/span> 2-2. \u52b4\u50cd\u6642\u9593\u30fb\u6642\u9593\u5916\u52b4\u50cd\u306e\u898f\u5b9a<\/a><\/li><li><a href=\"#2-3\"><span class=\"toc_number toc_depth_1\">11<\/span> 2-3. \u96c7\u7528\u5951\u7d04\u306e\u30dd\u30a4\u30f3\u30c8<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">11.1<\/span> \u96c7\u7528\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3059\u3079\u304d\u4e3b\u8981\u4e8b\u9805<\/a><\/li><\/ul><\/li><li><a href=\"#2-4\"><span class=\"toc_number toc_depth_1\">12<\/span> 2-4. \u89e3\u96c7\u30fb\u96c7\u7528\u7d42\u4e86\u306e\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#2-5_Employee_Handbook\"><span class=\"toc_number toc_depth_1\">13<\/span> 2-5. \u5c31\u696d\u898f\u5247\uff08Employee Handbook\uff09<\/a><\/li><li><a href=\"#3CPF\"><span class=\"toc_number toc_depth_1\">14<\/span> \u7b2c3\u7ae0\uff1aCPF\uff08\u4e2d\u592e\u7a4d\u7acb\u57fa\u91d1\uff09\u306e\u5b9f\u52d9\u77e5\u8b58<\/a><\/li><li><a href=\"#3-1_CPF\"><span class=\"toc_number toc_depth_1\">15<\/span> 3-1. CPF\u3068\u306f\u4f55\u304b<\/a><\/li><li><a href=\"#3-2_CPF\"><span class=\"toc_number toc_depth_1\">16<\/span> 3-2. CPF\u306e\u9069\u7528\u5bfe\u8c61\uff08\u5916\u56fd\u4eba\u306f\u5bfe\u8c61\u5916\uff09<\/a><\/li><li><a href=\"#3-3_CPF2025\"><span class=\"toc_number toc_depth_1\">17<\/span> 3-3. CPF\u62e0\u51fa\u7387\uff082025\u5e74\u73fe\u5728\uff09<\/a><\/li><li><a href=\"#3-4_CPF\"><span class=\"toc_number toc_depth_1\">18<\/span> 3-4. CPF\u53e3\u5ea7\u306e\u7a2e\u985e<\/a><\/li><li><a href=\"#4\"><span class=\"toc_number toc_depth_1\">19<\/span> \u7b2c4\u7ae0\uff1a\u5c31\u52b4\u30d3\u30b6\u5236\u5ea6\u306e\u5b8c\u5168\u89e3\u8aac<\/a><\/li><li><a href=\"#4-1\"><span class=\"toc_number toc_depth_1\">20<\/span> 4-1. \u5c31\u52b4\u30d3\u30b6\u306e\u7a2e\u985e\u3068\u9078\u629e\u57fa\u6e96<\/a><\/li><li><a href=\"#4-2_Employment_PassEP\"><span class=\"toc_number toc_depth_1\">21<\/span> 4-2. Employment Pass\uff08EP\uff09\u7533\u8acb\u306e\u5b9f\u52d9<\/a><ul><li><a href=\"#EP2025\"><span class=\"toc_number toc_depth_2\">21.1<\/span> EP\u306e\u7533\u8acb\u8981\u4ef6\uff082025\u5e74\u6642\u70b9\uff09<\/a><\/li><li><a href=\"#EPComplementarity_Assessment_Framework\"><span class=\"toc_number toc_depth_2\">21.2<\/span> EP\u30b3\u30f3\u30d1\u30b9\uff08Complementarity Assessment Framework\uff09\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc<\/a><\/li><\/ul><\/li><li><a href=\"#4-3_S_Pass\"><span class=\"toc_number toc_depth_1\">22<\/span> 4-3. S Pass\u7533\u8acb\u306e\u5b9f\u52d9<\/a><\/li><li><a href=\"#4-4\"><span class=\"toc_number toc_depth_1\">23<\/span> 4-4. \u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u306e\u6700\u65b0\u4e8b\u60c5<\/a><\/li><li><a href=\"#5\"><span class=\"toc_number toc_depth_1\">24<\/span> \u7b2c5\u7ae0\uff1a\u52b4\u50cd\u7d44\u5408\u30fb\u52b4\u50cd\u4e89\u8b70<\/a><\/li><li><a href=\"#5-1\"><span class=\"toc_number toc_depth_1\">25<\/span> 5-1. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u4f7f\u95a2\u4fc2\u306e\u7279\u5fb4<\/a><\/li><li><a href=\"#5-2\"><span class=\"toc_number toc_depth_1\">26<\/span> 5-2. \u52b4\u50cd\u4e89\u8b70\u89e3\u6c7a\u306e\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#6\"><span class=\"toc_number toc_depth_1\">27<\/span> \u7b2c6\u7ae0\uff1a\u99d0\u5728\u54e1\u7ba1\u7406\u3068\u793e\u4f1a\u4fdd\u967a<\/a><\/li><li><a href=\"#6-1\"><span class=\"toc_number toc_depth_1\">28<\/span> 6-1. \u5728\u7c4d\u51fa\u5411\u3068\u8ee2\u7c4d\u51fa\u5411\u306e\u9055\u3044<\/a><\/li><li><a href=\"#6-2\"><span class=\"toc_number toc_depth_1\">29<\/span> 6-2. \u6d77\u5916\u7642\u990a\u8cbb\u306e\u8acb\u6c42<\/a><\/li><li><a href=\"#6-3\"><span class=\"toc_number toc_depth_1\">30<\/span> 6-3. \u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u8a2d\u8a08<\/a><\/li><li><a href=\"#7WICA\"><span class=\"toc_number toc_depth_1\">31<\/span> \u7b2c7\u7ae0\uff1a\u52b4\u50cd\u707d\u5bb3\u88dc\u511f\uff08WICA\uff09<\/a><\/li><li><a href=\"#7-1_WICA\"><span class=\"toc_number toc_depth_1\">32<\/span> 7-1. WICA\u306e\u6982\u8981<\/a><\/li><li><a href=\"#8\"><span class=\"toc_number toc_depth_1\">33<\/span> \u7b2c8\u7ae0\uff1a\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u5411\u3051\u7559\u610f\u70b9<\/a><\/li><li><a href=\"#8-1\"><span class=\"toc_number toc_depth_1\">34<\/span> 8-1. \u5c11\u4eba\u6570\u4f53\u5236\u3067\u306e\u52b4\u52d9\u30ea\u30b9\u30af\u7ba1\u7406<\/a><\/li><li><a href=\"#8-2\"><span class=\"toc_number toc_depth_1\">35<\/span> 8-2. \u64a4\u9000\u30fb\u6e05\u7b97\u6642\u306e\u52b4\u52d9\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#10\"><span class=\"toc_number toc_depth_1\">36<\/span> \u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u524d\u5f8c\u306e\u52b4\u52d9\u78ba\u8a8d10\u9805\u76ee<\/a><\/li><li><a href=\"#FAQ\"><span class=\"toc_number toc_depth_1\">37<\/span> \u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">38<\/span> \u307e\u3068\u3081\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u306e\u6210\u5426\u306f\u300c\u52b4\u52d9\u8a2d\u8a08\u300d\u3067\u6c7a\u307e\u308b<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">39<\/span> \u00a0<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">40<\/span> \u53c2\u8003\u8cc7\u6599\u30fb\u60c5\u5831\u6e90<\/a><\/li><li><a href=\"#PRWiki_Investment\"><span class=\"toc_number toc_depth_1\">41<\/span> \u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/a><\/li><li><a href=\"#TCG\"><span class=\"toc_number toc_depth_1\">42<\/span> \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<\/a><\/li><\/ul><\/div>\n<h2><span id=\"2026CPF\"><span style=\"font-size: 18pt;\">\u3010<b>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u52b4\u52d9\u30fb\u4eba\u4e8b\u7ba1\u7406\u306e\u5b8c\u5168\u30ac\u30a4\u30c9\u30102026\u5e74\u7248\u3011<\/b>\u5c31\u52b4\u30d3\u30b6\u30fbCPF\u30fb\u96c7\u7528\u6cd5\u30fb\u99d0\u5728\u54e1\u7ba1\u7406\u307e\u3067\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3092\u5fb9\u5e95\u89e3\u8aac\u3011<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u66f4\u65b0\u65e5\uff1a2026\u5e741\u6708\u3000\u5bfe\u8c61\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u3092\u691c\u8a0e\u30fb\u5b9f\u884c\u3059\u308b\u65e5\u672c\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u30fb\u4eba\u4e8b\u30fb\u6cd5\u52d9\u62c5\u5f53\u8005<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u3010\u30e1\u30bf\u30c7\u30a3\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u3011<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u52b4\u52d9\u7ba1\u7406\u306e\u8981\u70b9\u30922026\u5e74\u6700\u65b0\u60c5\u5831\u3067\u89e3\u8aac\u3002\u96c7\u7528\u6cd5\u30fbCPF\u30fb\u5c31\u52b4\u30d3\u30b6\uff08EP\/S\u30d1\u30b9\uff09\u30fb\u99d0\u5728\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u307e\u3067\u3001\u65e5\u672c\u4f01\u696d\u306e\u5b9f\u52d9\u62c5\u5f53\u8005\u304c\u77e5\u308b\u3079\u304d\u60c5\u5831\u3092\u7db2\u7f85\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"i\"><b>\u306f\u3058\u3081\u306b\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u3067\u300c\u52b4\u52d9\u30df\u30b9\u300d\u304c\u6700\u5927\u306e\u30ea\u30b9\u30af\u306b\u306a\u308b\u7406\u7531<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u3001\u6cd5\u4eba\u7a0e\u738717%\u3001\u4e16\u754c\u6709\u6570\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u30e9\u30f3\u30ad\u30f3\u30b0\u3001\u82f1\u8a9e\u516c\u7528\u8a9e\u3001\u30a2\u30b8\u30a2\u306e\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u3057\u3066\u306e\u7acb\u5730\u306a\u3069\u3001\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u9032\u51fa\u5148\u3068\u3057\u3066\u9577\u5e74\u306b\u308f\u305f\u308a\u9ad8\u3044\u4eba\u6c17\u3092\u8a87\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u300c\u8a2d\u7acb\u306f\u6bd4\u8f03\u7684\u7c21\u5358\u300d\u3068\u3044\u308f\u308c\u308b\u4e00\u65b9\u3067\u3001\u9032\u51fa\u5f8c\u306e\u52b4\u52d9\u7ba1\u7406\u30fb\u4eba\u4e8b\u5236\u5ea6\u306e\u6574\u5099\u3092\u8efd\u8996\u3057\u305f\u7d50\u679c\u3001\u73fe\u5730\u5f93\u696d\u54e1\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3001\u5c31\u52b4\u30d3\u30b6\u7533\u8acb\u306e\u5931\u6557\u3001CPF\uff08\u4e2d\u592e\u7a4d\u7acb\u57fa\u91d1\uff09\u306e\u672a\u7d0d\u4ed8\u306b\u3088\u308b\u884c\u653f\u51e6\u5206\u3068\u3044\u3063\u305f\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u4f01\u696d\u304c\u5f8c\u3092\u7d76\u3061\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u30fb\u6d77\u5916\u4e8b\u696d\u8cac\u4efb\u8005\u30fb\u4eba\u4e8b\u6cd5\u52d9\u62c5\u5f53\u8005\u30fb\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u5275\u696d\u8005\u3092\u5bfe\u8c61\u306b\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u50cd\u74b0\u5883\u30fb\u96c7\u7528\u6cd5\u30fbCPF\u5236\u5ea6\u30fb\u5c31\u52b4\u30d3\u30b6\u30fb\u99d0\u5728\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u7ba1\u7406\u307e\u3067\u30012026\u5e74\u6642\u70b9\u306e\u6700\u65b0\u5236\u5ea6\u3092\u8e0f\u307e\u3048\u305f\u5b9f\u52d9\u89e3\u8aac\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"1\"><b>\u7b2c1\u7ae0\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u50cd\u74b0\u5883\u3068\u8cc3\u91d1\u6c34\u6e96<\/b><\/span><\/h2>\n<h2><span id=\"1-1_20252026\"><span style=\"font-size: 12pt;\"><b>1-1. \u52b4\u50cd\u5e02\u5834\u306e\u73fe\u72b6\uff082025\u301c2026\u5e74\uff09<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7dcf\u4eba\u53e3\u306f\u7d04605\u4e07\u4eba\uff082025\u5e74\u6642\u70b9\uff09\u306b\u9054\u3057\u3001\u52b4\u50cd\u5e02\u5834\u306f\u5f15\u304d\u7d9a\u304d\u62e1\u5927\u57fa\u8abf\u306b\u3042\u308a\u307e\u3059\u3002\u5931\u696d\u7387\u306f2025\u5e74\u7b2c3\u56db\u534a\u671f\u6642\u70b9\u3067\u7d042.0%\u524d\u5f8c\u3068\u6b74\u53f2\u7684\u4f4e\u6c34\u6e96\u3092\u7dad\u6301\u3057\u3066\u304a\u308a\u3001\u4eba\u6750\u7372\u5f97\u7af6\u4e89\u306f\u6fc0\u3057\u3055\u3092\u5897\u3057\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u5272\u5408\u304c\u5927\u304d\u3044\u3053\u3068\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u52b4\u50cd\u5e02\u5834\u306e\u7279\u6027\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u5c31\u52b4\u30d3\u30b6\u5236\u5ea6\uff08EP\u30fbS\u30d1\u30b9\u30fbWork Permit\uff09\u3092\u901a\u3058\u305f\u5916\u56fd\u4eba\u52b4\u50cd\u529b\u306e\u53d7\u3051\u5165\u308c\u304c\u7d4c\u6e08\u3092\u652f\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u6307\u6a19<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>2025\u5e74\u6642\u70b9\u306e\u72b6\u6cc1<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7dcf\u4eba\u53e3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d04605\u4e07\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5931\u696d\u7387\uff08\u5b63\u7bc0\u8abf\u6574\u6e08\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d042.0%\uff082025\u5e74Q3\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e3b\u8981\u7523\u696d<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u91d1\u878d\u30fb\u60c5\u5831\u901a\u4fe1\u30fb\u88fd\u9020\u30fb\u89b3\u5149\u30fb\u30d8\u30eb\u30b9\u30b1\u30a2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u6bd4\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u52b4\u50cd\u529b\u306e\u7d0430\u301c35%\uff08\u63a8\u8a08\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">NWC\u8cc3\u4e0a\u3052\u63a8\u5968\u7387\uff082025-26\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f4e\u8cc3\u91d1\u5c64\uff1a5.5\u301c7.5%\u7a0b\u5ea6\u306e\u30d9\u30fc\u30b9\u30a2\u30c3\u30d7\u63a8\u5968<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"1-2\"><span style=\"font-size: 12pt;\"><b>1-2. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8cc3\u91d1\u6c34\u6e96\u3068\u6700\u4f4e\u8cc3\u91d1\u5236\u5ea6<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u3001\u65e5\u672c\u3084\u6b27\u7c73\u306e\u3088\u3046\u306a\u4e00\u5f8b\u306e\u6cd5\u5b9a\u6700\u4f4e\u8cc3\u91d1\u5236\u5ea6\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u52b4\u50cd\u8005\u304c\u4f4e\u8cc3\u91d1\u3067\u653e\u7f6e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u4ed5\u7d44\u307f\u306b\u3088\u3063\u3066\u8cc3\u91d1\u6c34\u6e96\u306e\u5e95\u4e0a\u3052\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span id=\"Progressive_Wage_ModelPWM\"><span style=\"font-size: 12pt;\"><b>Progressive Wage Model\uff08PWM\uff1a\u6bb5\u968e\u7684\u8cc3\u91d1\u30e2\u30c7\u30eb\uff09<\/b><\/span><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u6e05\u6383\u696d\u30fb\u8b66\u5099\u696d\u30fb\u6607\u964d\u6a5f\u4fdd\u5b88\u696d\u306b\u59cb\u307e\u308a\u30012025\u5e74\u4ee5\u964d\u306f\u5c0f\u58f2\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u3082\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30b9\u30ad\u30eb\u3084\u8077\u52d9\u30ec\u30d9\u30eb\u306b\u5fdc\u3058\u305f\u6700\u4f4e\u8cc3\u91d1\u6c34\u6e96\uff08\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u7d66\u4e0e\uff09\u304c\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u30022025\u5e749\u6708\u4ee5\u964d\u3001\u5c0f\u58f2\u696d\u3067\u306f\u5165\u9580\u30ec\u30d9\u30eb\u306e\u6700\u4f4e\u6708\u7d66\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u6700\u59276%\u7a0b\u5ea6\u306e\u6bb5\u968e\u7684\u8cc3\u4e0a\u3052\u304c\u696d\u754c\u30fb\u653f\u5e9c\u5408\u610f\u306e\u3082\u3068\u9032\u884c\u4e2d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h3><span id=\"NWC\"><span style=\"font-size: 12pt;\"><b>\u5168\u56fd\u8cc3\u91d1\u8a55\u8b70\u4f1a\uff08NWC\uff09\u306e\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/b><\/span><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u5168\u56fd\u8cc3\u91d1\u8a55\u8b70\u4f1a\uff08National Wages Council\uff1aNWC\uff09\u304c\u6bce\u5e74\u300c\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u767a\u8868\u3057\u307e\u3059\u3002\u6cd5\u7684\u62d8\u675f\u529b\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u653f\u5e9c\u30fb\u4f7f\u7528\u8005\u30fb\u52b4\u50cd\u8005\u306e\u4e09\u8005\u5408\u610f\u306b\u57fa\u3065\u304f\u6307\u91dd\u3068\u3057\u3066\u5b9f\u8cea\u7684\u306a\u5f71\u97ff\u529b\u3092\u6301\u3061\u307e\u3059\u30022025\u301c2026\u5e74\u5ea6\u306f\u4f4e\u8cc3\u91d1\u5c64\u306b\u5bfe\u3057\u30665.5\u301c7.5%\u7a0b\u5ea6\u306e\u30d9\u30fc\u30b9\u30a2\u30c3\u30d7\u304c\u63a8\u5968\u3055\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u4f01\u696d\u3082\u73fe\u5730\u30b9\u30bf\u30c3\u30d5\u306e\u51e6\u9047\u8a2d\u8a08\u306b\u304a\u3044\u3066\u3053\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"1-3\"><span style=\"font-size: 12pt;\"><b>1-3. \u7523\u696d\u5225\u30fb\u8077\u7a2e\u5225\u306e\u8cc3\u91d1\u6c34\u6e96<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8cc3\u91d1\u6c34\u6e96\u306f\u3001\u30a2\u30b8\u30a2\u5468\u8fba\u56fd\u3068\u6bd4\u8f03\u3057\u3066\u5927\u5e45\u306b\u9ad8\u3044\u6c34\u6e96\u306b\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u6bd4\u8f03\u8868\u306f\u53c2\u8003\u6570\u5024\u3067\u3059\u304c\u3001\u7279\u306b\u7ba1\u7406\u8077\u30fb\u5c02\u9580\u8077\u30ec\u30d9\u30eb\u3067\u306f\u6771\u5357\u30a2\u30b8\u30a2\u8af8\u56fd\u306e2\u301c4\u500d\u4ee5\u4e0a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u90fd\u5e02\uff0f\u56fd<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u4e00\u822c\u5de5\u8077\uff08USD\/\u6708\uff09<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u30a8\u30f3\u30b8\u30cb\u30a2\uff08USD\/\u6708\uff09<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u4e2d\u9593\u7ba1\u7406\u8077\uff08USD\/\u6708\uff09<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1,600\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">2,800\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">4,400\u301c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30af\u30a2\u30e9\u30eb\u30f3\u30d7\u30fc\u30eb\uff08\u30de\u30ec\u30fc\u30b7\u30a2\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">450\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1,000\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1,900\u301c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30d0\u30f3\u30b3\u30af\uff08\u30bf\u30a4\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">370\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">680\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1,500\u301c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e0a\u6d77\uff08\u4e2d\u56fd\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">470\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">950\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1,600\u301c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30b8\u30e3\u30ab\u30eb\u30bf\uff08\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">260\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">430\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1,000\u301c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30db\u30fc\u30c1\u30df\u30f3\uff08\u30d9\u30c8\u30ca\u30e0\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">185\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">350\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">800\u301c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u203b\u4e0a\u8a18\u306f\u53c2\u8003\u5024\u3067\u3059\u3002\u63a1\u7528\u5e02\u5834\u306e\u72b6\u6cc1\u3084\u500b\u4eba\u30b9\u30ad\u30eb\u306b\u3088\u308a\u5927\u5e45\u306b\u5909\u52d5\u3057\u307e\u3059\u3002\u7279\u306b\u60c5\u5831\u901a\u4fe1\u30fb\u91d1\u878d\u30fb\u5c02\u9580\u5bb6\u30b5\u30fc\u30d3\u30b9\u5206\u91ce\u3067\u306f\u3001\u5e74\u9593\u7dcf\u5831\u916c\u304c\u5927\u5e45\u306b\u4e0a\u6607\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"1-4\"><span style=\"font-size: 12pt;\"><b>1-4. \u798f\u5229\u539a\u751f\u306e\u8a2d\u8a08<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001\u6708\u984d\u7d66\u4e0e\u3084\u5e74\u6b21\u8cde\u4e0e\u3092\u542b\u3081\u305f\u300c\u7dcf\u5831\u916c\uff08Total Compensation\uff09\u300d\u3067\u6761\u4ef6\u63d0\u793a\u3092\u884c\u3046\u4f01\u696d\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u65e5\u672c\u5f0f\u306e\u5404\u7a2e\u624b\u5f53\uff08\u901a\u52e4\u30fb\u4f4f\u5b85\u30fb\u5bb6\u65cf\u624b\u5f53\u7b49\uff09\u3092\u4e00\u5f8b\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u306f\u73fe\u5730\u306e\u5546\u6163\u7fd2\u3068\u5408\u308f\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u512a\u79c0\u306a\u4eba\u6750\u306e\u78ba\u4fdd\u30fb\u5b9a\u7740\u3092\u76ee\u7684\u3068\u3057\u3066\u6709\u52b9\u306a\u4e3b\u306a\u798f\u5229\u539a\u751f\u306e\u4f8b\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u6c11\u9593\u533b\u7642\u4fdd\u967a\uff08\u5916\u6765\u30fb\u5165\u9662\u30fb\u6b6f\u79d1\u3092\u542b\u3080\u30b0\u30eb\u30fc\u30d7\u4fdd\u967a\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0\u5236\u30fb\u5728\u5b85\u52e4\u52d9\u5236\u5ea6<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u6cd5\u5b9a\u65e5\u6570\u3092\u4e0a\u56de\u308b\u8ffd\u52a0\u6709\u7d66\u4f11\u6687<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5b66\u7fd2\u30fb\u8cc7\u683c\u53d6\u5f97\u652f\u63f4\u3001\u7814\u4fee\u8cbb\u7528\u88dc\u52a9<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u30a6\u30a7\u30eb\u30d3\u30fc\u30a4\u30f3\u30b0\u65bd\u7b56\uff08\u5065\u5eb7\u8a3a\u65ad\u3001\u30e1\u30f3\u30bf\u30eb\u30d8\u30eb\u30b9\u652f\u63f4\u7b49\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"2Employment_Act\"><b>\u7b2c2\u7ae0\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u96c7\u7528\u6cd5\uff08Employment Act\uff09<\/b><\/span><\/h2>\n<h2><span id=\"2-1\"><span style=\"font-size: 12pt;\"><b>2-1. \u96c7\u7528\u6cd5\u306e\u57fa\u672c\u3068\u9069\u7528\u7bc4\u56f2<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u96c7\u7528\u6cd5\uff08Employment Act\uff09\u306f\u3001\u89e3\u96c7\u30fb\u8cc3\u91d1\u652f\u6255\u30fb\u52b4\u50cd\u6642\u9593\u30fb\u4f11\u6687\u30fb\u52b4\u4f7f\u9593\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u5b9a\u3081\u308b\u57fa\u672c\u6cd5\u3067\u3059\u30022019\u5e744\u6708\u306e\u5927\u6539\u6b63\u306b\u3088\u308a\u3001\u305d\u308c\u307e\u3067\u9069\u7528\u9664\u5916\u3060\u3063\u305f\u7ba1\u7406\u8077\u30fb\u4e0a\u7d1a\u8077\uff08Managers and Executives\uff1aPME\uff09\u3082\u539f\u5247\u3068\u3057\u3066\u9069\u7528\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u3010\u96c7\u7528\u6cd5\u306e\u9069\u7528\u5bfe\u8c61\u3068\u9069\u7528\u9664\u5916\u3011<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u3010\u9069\u7528\u5bfe\u8c61\u3011\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u96c7\u7528\u3055\u308c\u308b\u52b4\u50cd\u8005\uff08\u56fd\u7c4d\u30fb\u30d3\u30b6\u7a2e\u5225\u3092\u554f\u308f\u305a\uff09\u306e\u5927\u591a\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u3010\u9069\u7528\u9664\u5916\u2460\u3011\u8239\u54e1\uff08Seafarers\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u3010\u9069\u7528\u9664\u5916\u2461\u3011\u5bb6\u4e8b\u52b4\u50cd\u8005\uff08Domestic Workers\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u3010\u9069\u7528\u9664\u5916\u2462\u3011\u653f\u5e9c\u304c\u7279\u5225\u306b\u6307\u5b9a\u3059\u308b\u8077\u7a2e\u306e\u8005<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u3010\u6ce8\u610f\u3011Independent Contractor\uff08\u72ec\u7acb\u8acb\u8ca0\u4eba\uff09\u306f\u96c7\u7528\u95a2\u4fc2\u304c\u306a\u3044\u305f\u3081\u3001\u96c7\u7528\u6cd5\u306e\u9069\u7528\u5916<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"2-2\"><span style=\"font-size: 12pt;\"><b>2-2. \u52b4\u50cd\u6642\u9593\u30fb\u6642\u9593\u5916\u52b4\u50cd\u306e\u898f\u5b9a<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\u306e\u4e0a\u9650\u306f\u30011\u65e58\u6642\u9593\u30fb\u903144\u6642\u9593\u3067\u3059\u3002\u3053\u308c\u3092\u8d85\u3048\u308b\u52b4\u50cd\u306f\u6642\u9593\u5916\u52b4\u50cd\uff08Overtime\uff09\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u96c7\u7528\u6cd5Part IV\u306e\u9069\u7528\u5bfe\u8c61\u52b4\u50cd\u8005\u306b\u306f\u57fa\u672c\u8cc3\u91d1\u306e1.5\u500d\u4ee5\u4e0a\u306e\u5272\u5897\u8cc3\u91d1\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u533a\u5206<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u5185\u5bb9<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\uff081\u65e5\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u539f\u52478\u6642\u9593\uff08\u90315\u65e5\u52e4\u52d9\u306e\u5834\u5408\u306f1\u65e59\u6642\u9593\u307e\u3067\u53ef\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6cd5\u5b9a\u52b4\u50cd\u6642\u9593\uff08\u9031\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">44\u6642\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6642\u9593\u5916\u5272\u5897\u8cc3\u91d1\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u57fa\u672c\u8cc3\u91d1\u306e1.5\u500d\u4ee5\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6642\u9593\u5916\u52b4\u50cd\u306e\u6708\u9593\u4e0a\u9650<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u539f\u524772\u6642\u9593<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6642\u9593\u5916\u898f\u5b9a\u306e\u9069\u7528\u5bfe\u8c61<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u6cd5Part IV\u9069\u7528\u306e\u52b4\u50cd\u8005\uff08\u7ba1\u7406\u8077\u30fb\u4e0a\u7d1a\u8077\u306f\u539f\u5247\u5bfe\u8c61\u5916\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f11\u65e5\uff08Rest Day\uff09\u52b4\u50cd\u306e\u5272\u5897<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u901a\u5e38\u8cc3\u91d1\u306e2\u500d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"2-3\"><span style=\"font-size: 12pt;\"><b>2-3. \u96c7\u7528\u5951\u7d04\u306e\u30dd\u30a4\u30f3\u30c8<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u66f8\u9762\u30fb\u53e3\u982d\u3044\u305a\u308c\u306e\u96c7\u7528\u5951\u7d04\u3082\u6709\u52b9\u3067\u3059\u304c\u3001\u5f8c\u65e5\u306e\u7d1b\u4e89\u9632\u6b62\u306e\u305f\u3081\u66f8\u9762\u306b\u3088\u308b\u7de0\u7d50\u304c\u5f37\u304f\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u30012016\u5e74\u4ee5\u964d\u3001\u96c7\u7528\u6cd5\u306e\u9069\u7528\u5bfe\u8c61\u52b4\u50cd\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u8981\u306a\u96c7\u7528\u6761\u4ef6\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\uff08Key Employment Terms\uff1aKET\uff09\u306e\u4ea4\u4ed8\u304c\u4e8b\u5b9f\u4e0a\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span id=\"i-2\"><span style=\"font-size: 12pt;\"><b>\u96c7\u7528\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3059\u3079\u304d\u4e3b\u8981\u4e8b\u9805<\/b><\/span><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u8077\u52d9\u5185\u5bb9\u30fb\u8077\u4f4d<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u52e4\u52d9\u6642\u9593\u30fb\u4f11\u65e5<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5831\u916c\uff08\u57fa\u672c\u7d66\u30fb\u624b\u5f53\u30fb\u652f\u6255\u65b9\u6cd5\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u8cde\u4e0e\u30fb\u6607\u7d66\u30fb\u8a55\u4fa1\u5236\u5ea6<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u4f11\u6687\uff08\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u30fb\u75c5\u6c17\u4f11\u6687\u7b49\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u89e3\u96c7\u30fb\u9000\u8077\u306e\u901a\u77e5\u671f\u9593<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u79d8\u5bc6\u4fdd\u6301\u30fb\u7af6\u696d\u907f\u6b62\u6761\u9805\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u3010\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3011<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">&#x274c; \u65e5\u672c\u306e\u96c7\u7528\u5951\u7d04\u66f8\u3092\u305d\u306e\u307e\u307e\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u5371\u967a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u2192 \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u96c7\u7528\u6cd5\u306e\u6700\u4f4e\u57fa\u6e96\uff08\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u30fb\u75c5\u6c17\u4f11\u6687\u30fb\u89e3\u96c7\u901a\u77e5\u671f\u9593\u7b49\uff09\u306b\u5408\u81f4\u3057\u306a\u3044\u5834\u5408\u3001\u610f\u56f3\u305b\u305a\u6cd5\u4ee4\u9055\u53cd\u306b\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">&#x2705; \u73fe\u5730\u6cd5\u4ee4\u306b\u7cbe\u901a\u3057\u305f\u5f01\u8b77\u58eb\u30fb\u4eba\u4e8b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u3088\u308b\u30c9\u30e9\u30d5\u30c8\u30ec\u30d3\u30e5\u30fc\u3092\u5fc5\u305a\u5b9f\u65bd\u3057\u3066\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"2-4\"><span style=\"font-size: 12pt;\"><b>2-4. \u89e3\u96c7\u30fb\u96c7\u7528\u7d42\u4e86\u306e\u624b\u7d9a\u304d<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001\u65e5\u672c\u306e\u3088\u3046\u306a\u89e3\u96c7\u6a29\u6feb\u7528\u6cd5\u7406\u306f\u5b58\u5728\u305b\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u96c7\u7528\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u901a\u77e5\u671f\u9593\uff08Notice Period\uff09\u3092\u5b88\u308c\u3070\u7406\u7531\u3092\u660e\u793a\u305b\u305a\u306b\u96c7\u7528\u3092\u7d42\u4e86\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8fd1\u5e74\u306f\u4e0d\u5f53\u89e3\u96c7\u306e\u6551\u6e08\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u3066\u304a\u308a\u3001\u5f62\u5f0f\u7684\u306b\u901a\u77e5\u671f\u9593\u3092\u5b88\u3063\u3066\u3044\u3066\u3082\u5b9f\u8cea\u7684\u306b\u4e0d\u5408\u7406\u3068\u5224\u65ad\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u4e0d\u5f53\u89e3\u96c7\uff08Wrongful Dismissal\uff09\u3092\u7533\u3057\u7acb\u3066\u3089\u308c\u305f\u5834\u5408\u3001\u52b4\u50cd\u8005\u306fTADM\uff08Tripartite Alliance for Dispute Management\uff09\u3084\u96c7\u7528\u7d1b\u4e89\u88c1\u5224\u6240\uff08Employment Claims Tribunal\uff1aECT\uff09\u306b\u7533\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u307e\u305f\u3001\u8cc3\u91d1\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u8cc3\u91d1\u7b97\u5b9a\u671f\u9593\u7d42\u4e86\u5f8c7\u65e5\u4ee5\u5185\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u89e3\u96c7\u306e\u5834\u5408\u306f\u89e3\u96c7\u65e5\u304b\u30893\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u6700\u7d42\u8cc3\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"2-5_Employee_Handbook\"><span style=\"font-size: 12pt;\"><b>2-5. \u5c31\u696d\u898f\u5247\uff08Employee Handbook\uff09<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u6cd5\u4ee4\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u6574\u5099\u304c\u5f37\u304f\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u61f2\u6212\u30fb\u89e3\u96c7\u624b\u7d9a\u304d\u306e\u660e\u6587\u5316\u306b\u3088\u308b\u7d1b\u4e89\u30ea\u30b9\u30af\u306e\u4f4e\u6e1b<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u9632\u6b62\u65b9\u91dd\u306e\u5468\u77e5\uff08POHA\uff1aProtection from Harassment Act\u5bfe\u5fdc\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u65b9\u91dd\uff08PDPA\u5bfe\u5fdc\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5185\u90e8\u901a\u5831\u5236\u5ea6\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u306e\u6574\u5099<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"3CPF\"><b>\u7b2c3\u7ae0\uff1aCPF\uff08\u4e2d\u592e\u7a4d\u7acb\u57fa\u91d1\uff09\u306e\u5b9f\u52d9\u77e5\u8b58<\/b><\/span><\/h2>\n<h2><span id=\"3-1_CPF\"><span style=\"font-size: 12pt;\"><b>3-1. CPF\u3068\u306f\u4f55\u304b<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000CPF\uff08Central Provident Fund\uff1a\u4e2d\u592e\u7a4d\u7acb\u57fa\u91d1\uff09\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u6c11\u3068\u6c38\u4f4f\u6a29\u4fdd\u6709\u8005\uff08PR\uff09\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5f37\u5236\u8caf\u84c4\u30fb\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u3067\u3059\u3002\u96c7\u7528\u8005\u3068\u52b4\u50cd\u8005\u306e\u53cc\u65b9\u304c\u6708\u984d\u7d66\u4e0e\u306b\u4e00\u5b9a\u5272\u5408\u3092\u4e57\u3058\u305f\u4fdd\u967a\u6599\u3092\u62e0\u51fa\u3057\u3001\u8001\u5f8c\u30fb\u533b\u7642\u30fb\u4f4f\u5b85\u53d6\u5f97\u7b49\u306b\u6d3b\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u65e5\u672c\u306e\u5e74\u91d1\u5236\u5ea6\u304c\u300c\u4e16\u4ee3\u9593\u6276\u990a\u300d\uff08\u73fe\u5f79\u4e16\u4ee3\u304c\u53d7\u7d66\u8005\u3092\u652f\u3048\u308b\uff09\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001CPF\u306f\u300c\u7a4d\u7acb\u5236\u5ea6\u300d\u3067\u3042\u308a\u3001\u52a0\u5165\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u81ea\u5206\u304c\u7a4d\u307f\u7acb\u3066\u305f\u8cc7\u91d1\u304b\u3089\u7d66\u4ed8\u3092\u53d7\u3051\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5c06\u6765\u306e\u5e74\u91d1\u8ca1\u653f\u30ea\u30b9\u30af\u3092\u500b\u4eba\u30d9\u30fc\u30b9\u3067\u7ba1\u7406\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"3-2_CPF\"><span style=\"font-size: 12pt;\"><b>3-2. CPF\u306e\u9069\u7528\u5bfe\u8c61\uff08\u5916\u56fd\u4eba\u306f\u5bfe\u8c61\u5916\uff09<\/b><\/span><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u3010\u91cd\u8981\u3011\u5916\u56fd\u4eba\uff08\u5c31\u52b4\u30d3\u30b6\u4fdd\u6709\u8005\uff09\u306fCPF\u62e0\u51fa\u7fa9\u52d9\u306a\u3057<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">&#x2705; CPF\u62e0\u51fa\u7fa9\u52d9\u3042\u308a\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u6c11\u3001\u6c38\u4f4f\u6a29\u4fdd\u6709\u8005\uff08PR\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">&#x274c; CPF\u62e0\u51fa\u7fa9\u52d9\u306a\u3057\uff1aEmployment Pass\uff08EP\uff09\u4fdd\u6709\u8005\u3001S Pass\u4fdd\u6709\u8005\u3001Work Permit\u4fdd\u6709\u8005\uff08\u5916\u56fd\u4eba\u52b4\u50cd\u8005\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u2192 \u65e5\u672c\u304b\u3089\u8d74\u4efb\u3059\u308b\u99d0\u5728\u54e1\uff08EP\u4fdd\u6709\u8005\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066CPF\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u2192 \u305f\u3060\u3057\u3001\u52b4\u50cd\u8005\u30921\u4eba\u3067\u3082\u96c7\u7528\u3059\u308b\u4f1a\u793e\u306fCPF Board \u3078\u306e\u96c7\u7528\u8005\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"3-3_CPF2025\"><span style=\"font-size: 12pt;\"><b>3-3. CPF\u62e0\u51fa\u7387\uff082025\u5e74\u73fe\u5728\uff09<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000CPF\u4fdd\u967a\u6599\u306f\u3001\u52b4\u50cd\u8005\u306e\u6708\u984d\u7d66\u4e0e\u306b\u4e00\u5b9a\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u3001\u96c7\u7528\u8005\u3068\u52b4\u50cd\u8005\u304c\u305d\u308c\u305e\u308c\u8ca0\u62c5\u3057\u307e\u3059\u3002\u9ad8\u9f62\u8005\u96c7\u7528\u3092\u5968\u52b1\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u5e74\u9f62\u304c\u4e0a\u304c\u308b\u307b\u3069\u62e0\u51fa\u7387\u304c\u4f4e\u4e0b\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u5e74\u9f62\u533a\u5206<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u96c7\u7528\u8005\u62e0\u51fa\u7387<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u52b4\u50cd\u8005\u62e0\u51fa\u7387<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u5408\u8a08<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">55\u6b73\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">17.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">20.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">37.0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">55\u6b73\u8d85\u301c60\u6b73\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">13.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">16.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">29.0%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">60\u6b73\u8d85\u301c65\u6b73\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">9.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">10.5%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">19.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">65\u6b73\u8d85\u301c70\u6b73\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">7.5%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">8.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">15.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">70\u6b73\u8d85<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">6.5%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">6.0%<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">12.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u203b\u4e0a\u8a18\u306f2025\u5e741\u6708\u6642\u70b9\u306e\u53c2\u8003\u5024\u3067\u3059\u3002\u62e0\u51fa\u7387\u306f\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6700\u65b0\u60c5\u5831\u306fCPF Board\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\uff08cpf.gov.sg\uff09\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"3-4_CPF\"><span style=\"font-size: 12pt;\"><b>3-4. CPF\u53e3\u5ea7\u306e\u7a2e\u985e<\/b><\/span><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u53e3\u5ea7\u540d<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u4e3b\u306a\u7528\u9014<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Ordinary Account\uff08OA\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f4f\u5b85\u8cfc\u5165\u30fb\u6295\u8cc7\u30fb\u6559\u80b2\u30fb\u4fdd\u967a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Special Account\uff08SA\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u8001\u5f8c\u8cc7\u91d1\uff0855\u6b73\u4ee5\u964d\u306e\u9000\u8077\u5e74\u91d1\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">MediSave Account\uff08MA\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u533b\u7642\u8cbb\u30fb\u533b\u7642\u4fdd\u967a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Retirement Account\uff08RA\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">55\u6b73\u6642\u306b\u81ea\u52d5\u8a2d\u5b9a\u3002\u8001\u5f8c\u306e\u6708\u6b21\u7d66\u4ed8\uff08CPF LIFE\uff09\u306e\u539f\u8cc7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"4\"><b>\u7b2c4\u7ae0\uff1a\u5c31\u52b4\u30d3\u30b6\u5236\u5ea6\u306e\u5b8c\u5168\u89e3\u8aac<\/b><\/span><\/h2>\n<h2><span id=\"4-1\"><span style=\"font-size: 12pt;\"><b>4-1. \u5c31\u52b4\u30d3\u30b6\u306e\u7a2e\u985e\u3068\u9078\u629e\u57fa\u6e96<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u5916\u56fd\u4eba\u304c\u5c31\u52b4\u3059\u308b\u306b\u306f\u3001\u5fc5\u305a\u6709\u52b9\u306a\u5c31\u52b4\u30d3\u30b6\uff08Work Pass\uff09\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3067\u3059\u3002\u30d3\u30b6\u7a2e\u5225\u306f\u4e3b\u3068\u3057\u3066\u7d66\u4e0e\u6c34\u6e96\u30fb\u5b66\u6b74\u30fb\u8077\u7a2e\u306b\u3088\u3063\u3066\u533a\u5206\u3055\u308c\u3066\u304a\u308a\u30012023\u301c2025\u5e74\u306b\u304b\u3051\u3066\u7533\u8acb\u8981\u4ef6\u304c\u6bb5\u968e\u7684\u306b\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u30d3\u30b6\u7a2e\u5225<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u5bfe\u8c61\u8005<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u6700\u4f4e\u6708\u7d66\u76ee\u5b89\uff082025\u5e74\uff09<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u7279\u5fb4<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Employment Pass\uff08EP\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7ba1\u7406\u8077\u30fb\u5c02\u9580\u8077\u30fb\u7d4c\u55b6\u8005<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">S$5,000\u301c\uff08\u91d1\u878d\u696d\u306fS$5,500\u301c\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6700\u4e0a\u4f4d\u30d3\u30b6\u3002\u5b66\u6b74\u30fb\u7d4c\u9a13\u306e\u5be9\u67fb\u3042\u308a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">S Pass<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4e2d\u7d1a\u6280\u8853\u8005<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">S$3,150\u301c\uff08\u91d1\u878d\u696d\u306fS$3,650\u301c\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f01\u696d\u3054\u3068\u306e\u5916\u56fd\u4eba\u63a1\u7528\u67a0\uff08\u30af\u30a9\u30fc\u30bf\uff09\u3042\u308a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">Work Permit<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u975e\u719f\u7df4\u30fb\u534a\u719f\u7df4\u52b4\u50cd\u8005<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u898f\u5b9a\u306a\u3057\uff08\u6700\u4f4e\u8cc3\u91d1\u57fa\u6e96\u306a\u3057\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u696d\u7a2e\u30fb\u56fd\u7c4d\u306b\u3088\u308b\u5236\u9650\u3042\u308a\u3002\u88fd\u9020\u30fb\u5efa\u8a2d\u7b49<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personalised EP\uff08PEP\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9ad8\u6240\u5f97\u5916\u56fd\u4eba<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5e74\u53ceS$144,000\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f1a\u793e\u306b\u7e1b\u3089\u308c\u306a\u3044\u500b\u4eba\u30d3\u30b6\u3002\u8ee2\u8077\u5f8c\u3082\u7d99\u7d9a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"4-2_Employment_PassEP\"><span style=\"font-size: 12pt;\"><b>4-2. Employment Pass\uff08EP\uff09\u7533\u8acb\u306e\u5b9f\u52d9<\/b><\/span><\/span><\/h2>\n<h3><span id=\"EP2025\"><span style=\"font-size: 12pt;\"><b>EP\u306e\u7533\u8acb\u8981\u4ef6\uff082025\u5e74\u6642\u70b9\uff09<\/b><\/span><\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u6700\u4f4e\u6708\u7d66\uff1aS$5,000\u4ee5\u4e0a\uff08\u91d1\u878d\u696d\u306fS$5,500\u4ee5\u4e0a\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u539f\u5247\u3068\u3057\u3066\u5927\u5b66\u5352\u696d\u4ee5\u4e0a\uff08\u307e\u305f\u306f\u540c\u7b49\u306e\u8077\u696d\u8cc7\u683c\u30fb\u5b9f\u52d9\u7d4c\u9a13\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f01\u696d\uff08\u6cd5\u4eba\uff09\u306b\u3088\u308b\u7533\u8acb\u30fb\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u5fc5\u8981<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">MOM\u8a8d\u5b9a\u306e\u81ea\u5df1\u67fb\u5b9a\u30c4\u30fc\u30eb\uff08SAT\uff09\u306b\u3088\u308b\u4e8b\u524d\u30c1\u30a7\u30c3\u30af\u3092\u5f37\u304f\u63a8\u5968<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span id=\"EPComplementarity_Assessment_Framework\"><span style=\"font-size: 12pt;\"><b>EP\u30b3\u30f3\u30d1\u30b9\uff08Complementarity Assessment Framework\uff09\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc<\/b><\/span><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u30002023\u5e749\u6708\u3088\u308a\u5c0e\u5165\u3055\u308c\u305fEPCOMPASS\uff08EP Complementarity Assessment Framework\uff09\u306f\u3001EP\u7533\u8acb\u8005\u3092\u8907\u6570\u306e\u8a55\u4fa1\u8ef8\u3067\u70b9\u6570\u5316\u3057\u3001\u4e00\u5b9a\u30b9\u30b3\u30a2\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u8981\u4ef6\u3068\u3059\u308b\u65b0\u5236\u5ea6\u3067\u3059\u3002\u8a55\u4fa1\u8ef8\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u7d66\u4e0e\u6c34\u6e96\uff08\u540c\u4e00\u8077\u7a2e\u30fb\u7d4c\u9a13\u5e74\u6570\u306e\u5730\u5143\u52b4\u50cd\u8005\u3068\u306e\u6bd4\u8f03\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5b66\u6b74\u30fb\u8cc7\u683c\u306e\u8cea<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u4e3b\u4f01\u696d\u306e\u591a\u69d8\u6027\uff08\u5916\u56fd\u4eba\u6bd4\u7387\u306e\u9069\u6b63\u7ba1\u7406\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u30b9\u30ad\u30eb\u306e\u5e0c\u5c11\u6027\u30fb\u88dc\u5b8c\u6027\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4eba\u3067\u306f\u4ee3\u66ff\u56f0\u96e3\u306a\u30b9\u30ad\u30eb\u304b\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">EPCOMPASS\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u5f93\u6765\u306f\u7d66\u4e0e\u6c34\u6e96\u3060\u3051\u3067\u5224\u65ad\u3055\u308c\u3066\u3044\u305fEP\u7533\u8acb\u304c\u3001\u7dcf\u5408\u7684\u306a\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u5be9\u67fb\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u30b9\u30b3\u30a2\u304c\u4f4e\u3044\u3068\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u30fb\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3067\u306e\u7533\u8acb\u306f\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u9808\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"4-3_S_Pass\"><span style=\"font-size: 12pt;\"><b>4-3. S Pass\u7533\u8acb\u306e\u5b9f\u52d9<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000S Pass\u306f\u3001\u4e3b\u3068\u3057\u3066\u4e2d\u7d1a\u6280\u8853\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u30d3\u30b6\u3067\u3059\u3002EP\u306b\u6bd4\u3079\u3066\u7d66\u4e0e\u8981\u4ef6\u306f\u4f4e\u3044\u3082\u306e\u306e\u3001\u4f01\u696d\u3054\u3068\u306b\u5916\u56fd\u4eba\u63a1\u7528\u67a0\uff08\u30af\u30a9\u30fc\u30bf\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u5916\u56fd\u4eba\u96c7\u7528\u7a0e\uff08Levy\uff09\u306e\u652f\u6255\u3044\u3082\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u6700\u4f4e\u6708\u7d66\uff1aS$3,150\u301c\uff08\u91d1\u878d\u696d\u306fS$3,650\u301c\u30012025\u5e74\u6642\u70b9\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5b66\u6b74\u8981\u4ef6\uff1a\u9ad8\u7b49\u5c02\u9580\u5b66\u6821\u76f8\u5f53\uff08\u30c7\u30a3\u30d7\u30ed\u30de\uff09\u4ee5\u4e0a<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u4f01\u696d\u3054\u3068\u306e\u30af\u30a9\u30fc\u30bf\uff1a\u30b5\u30fc\u30d3\u30b9\u696d\u306f\u5f93\u696d\u54e1\u306e\u6700\u592710%\u3001\u88fd\u9020\u696d\u7b49\u306f\u6700\u592715%<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5916\u56fd\u4eba\u96c7\u7528\u7a0e\uff08Levy\uff09\uff1a\u6708\u984dS$450\u301cS$650\uff08\u30af\u30a9\u30fc\u30bf\u6bb5\u968e\u306b\u3088\u308b\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"4-4\"><span style=\"font-size: 12pt;\"><b>4-4. \u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u306e\u6700\u65b0\u4e8b\u60c5<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u5c31\u52b4\u30d3\u30b6\u53d6\u5f97\u5f8c\u3001\u73fe\u5730\u3067\u306e\u7d66\u4e0e\u53d7\u53d6\u3084\u6cd5\u4eba\u53e3\u5ea7\u306e\u958b\u8a2d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u8fd1\u5e74\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u9280\u884c\u306f\u53e3\u5ea7\u958b\u8a2d\u5be9\u67fb\u3092\u5927\u5e45\u306b\u53b3\u683c\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u6cd5\u4eba\u53e3\u5ea7\u958b\u8a2d\uff1aUOB\u30fbDBS\u30fbOCBC\u306a\u3069\u4e3b\u8981\u9280\u884c\u306f\u3001\u8a2d\u7acb\u5f8c\u9593\u3082\u306a\u3044\u6cd5\u4eba\uff08\u7279\u306b\u5916\u56fd\u8cc7\u672c100%\u306e\u6cd5\u4eba\uff09\u3078\u306e\u5be9\u67fb\u304c\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5fc5\u8981\u66f8\u985e\uff1aACRA\u767b\u9332\u8a3c\u660e\u66f8\u30fb\u5b9a\u6b3e\u30fb\u53d6\u7de0\u5f79\/\u682a\u4e3b\u306e\u8eab\u5206\u8a3c\u660e\u66f8\u30fb\u30d3\u30b8\u30cd\u30b9\u30d7\u30e9\u30f3\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u4ee3\u66ff\u624b\u6bb5\uff1aAirwallex\u30fbAspire\u30fbWise\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u30d0\u30f3\u30af\u30fb\u30cd\u30aa\u30d0\u30f3\u30af\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u53e3\u5ea7\u958b\u8a2d\u3092\u8fc5\u901f\u5316\u3067\u304d\u307e\u3059<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u500b\u4eba\u53e3\u5ea7\uff1aEP\u30d3\u30b6\u53d6\u5f97\u5f8c\u306f\u6bd4\u8f03\u7684\u30b9\u30e0\u30fc\u30ba\u306b\u958b\u8a2d\u53ef\u80fd\u3067\u3059\u304c\u3001\u6765\u5e97\u5be9\u67fb\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"5\"><b>\u7b2c5\u7ae0\uff1a\u52b4\u50cd\u7d44\u5408\u30fb\u52b4\u50cd\u4e89\u8b70<\/b><\/span><\/h2>\n<h2><span id=\"5-1\"><span style=\"font-size: 12pt;\"><b>5-1. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u4f7f\u95a2\u4fc2\u306e\u7279\u5fb4<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u4f7f\u95a2\u4fc2\u306f\u3001\u4e16\u754c\u7684\u306b\u3082\u9ad8\u3044\u5b89\u5b9a\u6027\u3092\u8a87\u3063\u3066\u3044\u307e\u3059\u30021986\u5e74\u4ee5\u6765\u3001\u30b9\u30c8\u30e9\u30a4\u30ad\u306f\u767a\u751f\u3057\u3066\u304a\u3089\u305a\u3001\u3053\u308c\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7d4c\u6e08\u306e\u7af6\u4e89\u529b\u306e\u57fa\u76e4\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u305d\u306e\u80cc\u666f\u306b\u306f\u3001\u5168\u56fd\u52b4\u50cd\u7d44\u5408\u4f1a\u8b70\uff08NTUC\uff1aNational Trades Union Congress\uff09\u304c\u653f\u5e9c\u30fb\u4f7f\u7528\u8005\u3068\u306e\u300c\u4e09\u8005\u5354\u8abf\uff08Tripartism\uff09\u300d\u306e\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304d\u3001\u7d4c\u6e08\u767a\u5c55\u3068\u52b4\u50cd\u8005\u4fdd\u8b77\u3092\u4e21\u7acb\u3055\u305b\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002NTUC\u306f\u751f\u6d3b\u5354\u540c\u7d44\u5408\u3068\u3057\u3066\u306e\u6a5f\u80fd\uff08\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u4fdd\u967a\u30fb\u65c5\u884c\u7b49\u306e\u904b\u55b6\uff09\u3082\u6301\u3061\u3001\u7d44\u5408\u54e1\u306e\u751f\u6d3b\u5168\u822c\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"5-2\"><span style=\"font-size: 12pt;\"><b>5-2. \u52b4\u50cd\u4e89\u8b70\u89e3\u6c7a\u306e\u624b\u7d9a\u304d<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u52b4\u4f7f\u7d1b\u4e89\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u89e3\u6c7a\u304c\u56f3\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u52b4\u4f7f\u9593\u3067\u306e\u81ea\u4e3b\u7684\u306a\u89e3\u6c7a\u3092\u512a\u5148<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u89e3\u6c7a\u3067\u304d\u306a\u3044\u5834\u5408\u3001TADM\uff08Tripartite Alliance for Dispute Management\uff09\u306b\u3088\u308b\u8abf\u505c\u30fb\u65a1\u65cb<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u305d\u308c\u3067\u3082\u89e3\u6c7a\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u96c7\u7528\u7d1b\u4e89\u88c1\u5224\u6240\uff08Employment Claims Tribunal\uff1aECT\uff09\u3078\u306e\u7533\u7acb\u3066<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"6\"><b>\u7b2c6\u7ae0\uff1a\u99d0\u5728\u54e1\u7ba1\u7406\u3068\u793e\u4f1a\u4fdd\u967a<\/b><\/span><\/h2>\n<h2><span id=\"6-1\"><span style=\"font-size: 12pt;\"><b>6-1. \u5728\u7c4d\u51fa\u5411\u3068\u8ee2\u7c4d\u51fa\u5411\u306e\u9055\u3044<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u65e5\u672c\u304b\u3089\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u5f93\u696d\u54e1\u3092\u6d3e\u9063\u3059\u308b\u969b\u3001\u300c\u5728\u7c4d\u51fa\u5411\u300d\u304b\u300c\u8ee2\u7c4d\u51fa\u5411\u300d\u304b\u306b\u3088\u3063\u3066\u3001\u65e5\u672c\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u53d6\u6271\u3044\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u4fdd\u967a\u7a2e\u5225<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u5728\u7c4d\u51fa\u5411\uff08\u56fd\u5185\u4f01\u696d\u304b\u3089\u4e00\u90e8\/\u5168\u90e8\u7d66\u4e0e\u652f\u6255\uff09<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u8ee2\u7c4d\u51fa\u5411\uff08\u56fd\u5185\u4f01\u696d\u304b\u3089\u7d66\u4e0e\u306a\u3057\uff09<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5065\u5eb7\u4fdd\u967a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d99\u7d9a\uff08\u6d77\u5916\u7642\u990a\u8cbb\u3068\u3057\u3066\u8acb\u6c42\u53ef\u80fd\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d99\u7d9a\u4e0d\u53ef\uff08\u4efb\u610f\u7d99\u7d9a\u307e\u305f\u306f\u56fd\u4fdd\u52a0\u5165\u304c\u5fc5\u8981\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4ecb\u8b77\u4fdd\u967a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6d77\u5916\u9069\u7528\u9664\u5916\u3002\u4f4f\u6c11\u7968\u9664\u7968\u3067\u4fdd\u967a\u6599\u4e0d\u8981<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6d77\u5916\u9069\u7528\u9664\u5916\u3002\u4fdd\u967a\u6599\u4e0d\u8981<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u539a\u751f\u5e74\u91d1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d99\u7d9a\uff08\u56fd\u5185\u7d66\u4e0e\u306b\u5fdc\u3058\u305f\u4fdd\u967a\u6599\u984d\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u539f\u5247\u7d99\u7d9a\u4e0d\u53ef\uff08\u56fd\u6c11\u5e74\u91d1\u4efb\u610f\u52a0\u5165\u53ef\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u4fdd\u967a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d99\u7d9a\uff08\u5e30\u56fd\u6642\u306e\u307f\u5931\u696d\u7d66\u4ed8\u7b49\u3092\u53d7\u7d66\u53ef\u80fd\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u539f\u5247\u7d99\u7d9a\u4e0d\u53ef<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u52b4\u707d\u4fdd\u967a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u9069\u7528\u9664\u5916\uff08\u6d77\u5916\u6d3e\u9063\u8005\u7279\u5225\u52a0\u5165\u5236\u5ea6\u3042\u308a\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7279\u5225\u52a0\u5165\u5236\u5ea6\u3082\u9069\u7528\u5916<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"6-2\"><span style=\"font-size: 12pt;\"><b>6-2. \u6d77\u5916\u7642\u990a\u8cbb\u306e\u8acb\u6c42<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u5728\u7c4d\u51fa\u5411\u3067\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6d77\u5916\u3067\u533b\u7642\u3092\u53d7\u3051\u305f\u969b\u306b\u300c\u6d77\u5916\u7642\u990a\u8cbb\u300d\u3068\u3057\u3066\u4fdd\u967a\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u533b\u7642\u8cbb\u306f\u4e00\u5ea6\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u3057\u3001\u5f8c\u65e5\u4fdd\u967a\u7d44\u5408\u306b\u7533\u8acb<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u7d66\u4ed8\u984d\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u540c\u4e00\u50b7\u75c5\u3092\u6cbb\u7642\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u3092\u57fa\u6e96\u306b\u8a08\u7b97\uff08\u5b9f\u8cbb\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u5b9f\u8cbb\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u7533\u8acb\u66f8\u985e\uff1a\u7642\u990a\u8cbb\u652f\u7d66\u7533\u8acb\u66f8\u30fb\u7642\u990a\u5185\u5bb9\u8a3c\u660e\u66f8\u30fb\u9818\u53ce\u660e\u7d30\u66f8\u30fb\u9818\u53ce\u66f8\uff08\u539f\u672c\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u65e5\u672c\u8a9e\u4ee5\u5916\u306e\u66f8\u985e\u306b\u306f\u3001\u7ffb\u8a33\u8005\u60c5\u5831\uff08\u6c0f\u540d\u30fb\u4f4f\u6240\uff09\u3092\u660e\u8a18\u3057\u305f\u7ffb\u8a33\u6587\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"6-3\"><span style=\"font-size: 12pt;\"><b>6-3. \u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u8a2d\u8a08<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u304c\u65e5\u672c\u3088\u308a\u3082\u4f4e\u6c34\u6e96\u3067\u3059\uff08\u6700\u9ad8\u7a0e\u738722%\u3001\u65e5\u672c\u306f\u6700\u9ad855%\uff09\u3002\u540c\u984d\u306e\u7d66\u4e0e\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u65b9\u5f0f\u3067\u652f\u7d66\u3059\u308b\u3068\u3001\u624b\u53d6\u308a\u984d\u304c\u65e5\u672c\u3088\u308a\u3082\u5927\u5e45\u306b\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u7d66\u4e0e\u8a2d\u8a08\u306b\u304a\u3044\u3066\u300c\u7a0e\u52d9\u7684\u516c\u5e73\u6027\uff08Tax Equalization\uff09\u300d\u306e\u8003\u3048\u65b9\u3092\u5c0e\u5165\u3059\u308b\u4f01\u696d\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u7a0e\u52d9\u7684\u516c\u5e73\u6027\u3068\u306f\u3001\u99d0\u5728\u54e1\u304c\u6d3e\u9063\u5148\u56fd\u3068\u672c\u56fd\u306e\u3044\u305a\u308c\u306e\u56fd\u3067\u3082\u3001\u4eee\u306b\u672c\u56fd\u306b\u3044\u305f\u3068\u3057\u305f\u5834\u5408\u3068\u540c\u7b49\u306e\u624b\u53d6\u308a\u984d\u3068\u306a\u308b\u3088\u3046\u306b\u4f1a\u793e\u304c\u5dee\u984d\u3092\u8abf\u6574\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7d66\u4e0e\u8a2d\u8a08\u306b\u969b\u3057\u3066\u306f\u3001\u65e5\u672c\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u53cc\u65b9\u306e\u7a0e\u5236\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u30fb\u4f1a\u8a08\u58eb\u3068\u306e\u9023\u643a\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"7WICA\"><b>\u7b2c7\u7ae0\uff1a\u52b4\u50cd\u707d\u5bb3\u88dc\u511f\uff08WICA\uff09<\/b><\/span><\/h2>\n<h2><span id=\"7-1_WICA\"><span style=\"font-size: 12pt;\"><b>7-1. WICA\u306e\u6982\u8981<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u52b4\u50cd\u707d\u5bb3\u88dc\u511f\u6cd5\uff08Work Injury Compensation Act\uff1aWICA\uff09\u306f\u3001\u696d\u52d9\u307e\u305f\u306f\u696d\u52d9\u306b\u8d77\u56e0\u3057\u3066\u52b4\u50cd\u8005\u304c\u8ca0\u50b7\u30fb\u75be\u75c5\u30fb\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u88dc\u511f\u5236\u5ea6\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u30022020\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u7d66\u4e0e\u6c34\u6e96\u306b\u3088\u308b\u9069\u7528\u5236\u9650\u306f\u64a4\u5ec3\u3055\u308c\u3001\u73fe\u5728\u306f\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u96c7\u7528\u5951\u7d04\u306b\u57fa\u3065\u304f\u52b4\u50cd\u8005\u304c\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">WICA\u306e\u5927\u304d\u306a\u7279\u5fb4\u306f\u300c\u7121\u904e\u5931\u88dc\u511f\u300d\u5236\u5ea6\u3067\u3042\u308b\u70b9\u3067\u3059\u3002\u96c7\u7528\u8005\u306e\u904e\u5931\u306e\u6709\u7121\u3092\u554f\u308f\u305a\u3001\u6cd5\u5b9a\u306e\u88dc\u511f\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>\u88dc\u511f\u9805\u76ee<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u5185\u5bb9<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f11\u696d\u88dc\u511f\uff08\u5165\u9662\u8981\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5165\u9662\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u6700\u592760\u65e5\u9593\u3001\u7d66\u4e0e\u5168\u984d\u3092\u652f\u7d66<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u4f11\u696d\u88dc\u511f\uff08\u5165\u9662\u4e0d\u8981\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6700\u592714\u65e5\u9593\u3001\u7d66\u4e0e\u5168\u984d\u3092\u652f\u7d66\u3002\u305d\u308c\u4ee5\u964d\u306f\u6700\u59271\u5e74\u30fb\u4e0a\u96503\u4e07S\u30c9\u30eb\u3067\u7d66\u4e0e\u306e2\/3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5f8c\u907a\u969c\u5bb3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u52b4\u50cd\u80fd\u529b\u55aa\u5931\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u88dc\u511f\u3002\u5b8c\u5168\u55aa\u5931\u306e\u5834\u5408\uff1a\u4e0a\u965021.8\u4e07S\u30c9\u30eb\u30fb\u4e0b\u96507.3\u4e07S\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u6b7b\u4ea1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u88dc\u511f\u30c6\u30fc\u30d6\u30eb\u306b\u5f93\u3044\uff1a\u4e0a\u965017\u4e07S\u30c9\u30eb\u30fb\u4e0b\u96505.7\u4e07S\u30c9\u30eb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"8\"><b>\u7b2c8\u7ae0\uff1a\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u5411\u3051\u7559\u610f\u70b9<\/b><\/span><\/h2>\n<h2><span id=\"8-1\"><span style=\"font-size: 12pt;\"><b>8-1. \u5c11\u4eba\u6570\u4f53\u5236\u3067\u306e\u52b4\u52d9\u30ea\u30b9\u30af\u7ba1\u7406<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u4e8b\u696d\u3092\u7acb\u3061\u4e0a\u3052\u308b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306f\u3001\u4eba\u4e8b\u90e8\u9580\u304c\u6574\u5099\u3055\u308c\u308b\u524d\u304b\u3089\u96c7\u7528\u6cd5\u4e0a\u306e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u70b9\u3092\u521d\u671f\u6bb5\u968e\u304b\u3089\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u5951\u7d04\u66f8\u306e\u6574\u5099\uff08Key Employment Terms\u306e\u8a18\u8f09\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">CPF\u767b\u9332\u3068\u6bce\u6708\u306e\u62e0\u51fa\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4eba\u30fbPR\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5c31\u696d\u898f\u5247\u30fb\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u9632\u6b62\u65b9\u91dd\u306e\u7b56\u5b9a<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">EP\/S\u30d1\u30b9\u306e\u30af\u30a9\u30fc\u30bf\u7ba1\u7406\uff08\u5916\u56fd\u4eba\u30b9\u30bf\u30c3\u30d5\u304c\u591a\u3044\u5834\u5408\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"8-2\"><span style=\"font-size: 12pt;\"><b>8-2. \u64a4\u9000\u30fb\u6e05\u7b97\u6642\u306e\u52b4\u52d9\u624b\u7d9a\u304d<\/b><\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u4e8b\u696d\u64a4\u9000\u3084\u6cd5\u4eba\u6e05\u7b97\u306e\u969b\u306b\u306f\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u9069\u5207\u306a\u51e6\u9047\u304c\u5fc5\u8981\u3067\u3059\u3002\u6e05\u7b97\u624b\u7d9a\u304d\u3067\u306e\u52b4\u52d9\u9762\u306e\u4e3b\u8981\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u89e3\u96c7\u901a\u77e5\u671f\u9593\u306e\u9075\u5b88\uff08\u96c7\u7528\u5951\u7d04\u307e\u305f\u306f\u96c7\u7528\u6cd5\u306e\u5b9a\u3081\u306b\u5f93\u3046\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u6700\u7d42\u8cc3\u91d1\u306e\u652f\u6255\u3044\uff08\u89e3\u96c7\u65e5\u304b\u30893\u55b6\u696d\u65e5\u4ee5\u5185\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u672a\u6d88\u5316\u5206\u306e\u8cb7\u3044\u4e0a\u3052<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">EP\u304a\u3088\u3073S\u30d1\u30b9\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u624b\u7d9a\u304d\uff08MOM\u3078\u306e\u7533\u8acb\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">CPF\u6700\u7d42\u62e0\u51fa\u306e\u5b8c\u4e86\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4eba\u30fbPR\u5f93\u696d\u54e1\u5206\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u8005\u767b\u9332\u306e\u62b9\u6d88\uff08CPF Board\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u307e\u305f\u3001\u6574\u7406\u89e3\u96c7\uff08Retrenchment\uff09\u306e\u5834\u5408\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4eba\u54e1\u524a\u6e1b\u3092\u884c\u3046\u969b\u306b\u306fMOM\u3078\u306e\u4e8b\u524d\u901a\u77e5\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u65e9\u671f\u9000\u8077\u91d1\uff08Retrenchment Benefit\uff09\u306e\u652f\u6255\u3044\u306f\u6cd5\u7684\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001TAFEP\uff08\u516c\u6b63\u96c7\u7528\u4fc3\u9032\u30c8\u30e9\u30a4\u30d1\u30fc\u30bf\u30a4\u30c8\u540c\u76df\uff09\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u652f\u6255\u3044\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76ee\u5b89\uff1a\u52e4\u7d9a\u5e74\u65701\u5e74\u3042\u305f\u308a2\u9031\u9593\u301c1\u30f6\u6708\u5206\u306e\u7d66\u4e0e\u76f8\u5f53\u984d\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<h2><span id=\"10\"><b>\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u524d\u5f8c\u306e\u52b4\u52d9\u78ba\u8a8d10\u9805\u76ee<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>No.<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u78ba\u8a8d\u9805\u76ee<\/b><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><b>\u30b9\u30c6\u30fc\u30bf\u30b9<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u6cd5\u306b\u6e96\u62e0\u3057\u305f\u96c7\u7528\u5951\u7d04\u66f8\uff08\u82f1\u8a9e\uff09\u306e\u6e96\u5099\u30fb\u30ec\u30d3\u30e5\u30fc\u5b8c\u4e86<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u5c31\u696d\u898f\u5247\u30fbEmployee Handbook\u306e\u6574\u5099<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">CPF Board \u3078\u306e\u96c7\u7528\u8005\u767b\u9332\u5b8c\u4e86<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u63a1\u7528\u4e88\u5b9a\u306e\u5916\u56fd\u4eba\u30b9\u30bf\u30c3\u30d5\u306eEP\/S\u30d1\u30b9\u7533\u8acb\u8a08\u753b\u306e\u78ba\u8a8d\uff08EPCOMPASS\u5bfe\u5fdc\u542b\u3080\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">S Pass\u306e\u30af\u30a9\u30fc\u30bf\u8a08\u7b97\u30fbLevy\u652f\u6255\u8a08\u753b\u306e\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u99d0\u5728\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\uff08\u5728\u7c4d vs \u8ee2\u7c4d\uff09\u306e\u53d6\u6271\u3044\u6c7a\u5b9a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u7d66\u4e0e\u8a2d\u8a08\uff08Tax Equalization\u306e\u8981\u5426\uff09\u306e\u691c\u8a0e\u30fb\u6c7a\u5b9a<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">WICA\uff08\u52b4\u50cd\u707d\u5bb3\u88dc\u511f\uff09\u4fdd\u967a\u306e\u52a0\u5165\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">NWC\u8cc3\u91d1\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304a\u3088\u3073PWM\u306e\u9069\u7528\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u9632\u6b62\u30fb\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u6574\u5099\uff08POHA\u30fbPDPA\u5bfe\u5fdc\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">\u25a1 \u5b8c\u4e86 \/ \u25a1 \u672a\u5bfe\u5fdc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"FAQ\"><b>\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>Q. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u306f\u6700\u4f4e\u8cc3\u91d1\u306f\u306a\u3044\u306e\u3067\u3059\u304b\uff1f<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">A. \u65e5\u672c\u3084\u6b27\u7c73\u306e\u3088\u3046\u306a\u4e00\u5f8b\u306e\u6cd5\u5b9a\u6700\u4f4e\u8cc3\u91d1\u5236\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u7279\u5b9a\u7523\u696d\uff08\u6e05\u6383\u30fb\u8b66\u5099\u30fb\u5c0f\u58f2\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u7b49\uff09\u3067\u306fProgressive Wage Model\uff08PWM\uff09\u306b\u3088\u308a\u6700\u4f4e\u8cc3\u91d1\u6c34\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u30012025\u5e74\u4ee5\u964d\u305d\u306e\u9069\u7528\u7bc4\u56f2\u306f\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5168\u56fd\u8cc3\u91d1\u8a55\u8b70\u4f1a\uff08NWC\uff09\u304c\u6bce\u5e74\u8cc3\u4e0a\u3052\u63a8\u5968\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u767a\u8868\u3057\u3066\u304a\u308a\u3001\u5b9f\u52d9\u4e0a\u306f\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u305f\u7d66\u4e0e\u8a2d\u8a08\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>Q. \u65e5\u672c\u4eba\u99d0\u5728\u54e1\u306fCPF\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">A. \u5c31\u52b4\u30d3\u30b6\uff08Employment Pass\u7b49\uff09\u3067\u50cd\u304f\u5916\u56fd\u4eba\u306fCPF\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002CPF\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u6c11\u3068\u6c38\u4f4f\u6a29\u4fdd\u6709\u8005\uff08PR\uff09\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4f1a\u793e\u3068\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4eba\u30fbPR\u30921\u540d\u3067\u3082\u63a1\u7528\u3059\u308b\u5834\u5408\u306f\u3001CPF Board\u3078\u306e\u96c7\u7528\u8005\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>Q. EP\u30b3\u30f3\u30d1\u30b9\uff08EPCOMPASS\uff09\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f\u65e5\u672c\u4eba\u306e\u7533\u8acb\u306b\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">A. 2023\u5e749\u6708\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u5236\u5ea6\u3067\u3001EP\u7533\u8acb\u8005\u3092\u7d66\u4e0e\u6c34\u6e96\u30fb\u5b66\u6b74\u30fb\u96c7\u7528\u4e3b\u306e\u591a\u69d8\u6027\u30fb\u30b9\u30ad\u30eb\u306e\u5e0c\u5c11\u6027\u306a\u3069\u306e\u89b3\u70b9\u3067\u70b9\u6570\u5316\u3057\u3001\u4e00\u5b9a\u30b9\u30b3\u30a2\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7d66\u4e0e\u304c\u6700\u4f4e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u3001\u30b9\u30b3\u30a2\u304c\u4e0d\u8db3\u3059\u308b\u3068\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u4eba\u306e\u7533\u8acb\u306b\u304a\u3044\u3066\u3082\u5f71\u97ff\u304c\u3042\u308a\u3001\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u30fb\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3067\u306e\u7533\u8acb\u306f\u4e8b\u524d\u306b\u5c02\u9580\u5bb6\uff08MOM\u306eSAT\u30c4\u30fc\u30eb\u3084\u5f01\u8b77\u58eb\uff09\u3067\u306e\u30b9\u30b3\u30a2\u78ba\u8a8d\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>Q. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u5f93\u696d\u54e1\u3092\u89e3\u96c7\u3059\u308b\u3068\u304d\u306e\u30eb\u30fc\u30eb\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-size: 12pt;\">A. \u96c7\u7528\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u901a\u77e5\u671f\u9593\uff08Notice Period\uff09\u3092\u5b88\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u7406\u7531\u306e\u660e\u793a\u306a\u304f\u96c7\u7528\u3092\u7d42\u4e86\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e0d\u5f53\u89e3\u96c7\uff08Wrongful Dismissal\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u8cc3\u91d1\u306f\u89e3\u96c7\u65e5\u304b\u30893\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u6574\u7406\u89e3\u96c7\uff08\u4eba\u54e1\u524a\u6e1b\uff09\u306e\u5834\u5408\u306fMOM\u3078\u306e\u901a\u77e5\u7fa9\u52d9\u3084\u3001\u9000\u8077\u91d1\uff08Retrenchment Benefit\uff09\u306e\u652f\u6255\u3044\u63a8\u5968\u6307\u91dd\u3082\u3042\u308a\u307e\u3059\u3002\u89e3\u96c7\u524d\u306b\u73fe\u5730\u306e\u5f01\u8b77\u58eb\u30fb\u4eba\u4e8b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u63a8\u5968\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; height: 113px;\">\n<tbody>\n<tr style=\"height: 15px;\">\n<td style=\"height: 15px;\"><span style=\"font-size: 12pt;\"><b>Q. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u304c\u96e3\u3057\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u304c\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"height: 98px;\">\n<td style=\"height: 98px;\"><span style=\"font-weight: 400; font-size: 12pt;\">A. \u8fd1\u5e74\u3001\u5916\u56fd\u8cc7\u672c\u6cd5\u4eba\u3084\u8a2d\u7acb\u76f4\u5f8c\u306e\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u9280\u884c\u306e\u5be9\u67fb\u306f\u53b3\u683c\u5316\u3057\u3066\u3044\u307e\u3059\u3002DBS\u30fbUOB\u30fbOCBC\u306a\u3069\u4e3b\u8981\u9280\u884c\u3078\u306e\u7533\u8acb\u306b\u306f\u3001\u8a73\u7d30\u306a\u4e8b\u696d\u8a08\u753b\u66f8\u30fb\u53d6\u5f15\u5148\u60c5\u5831\u7b49\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002Airwallex\u30fbAspire\u30fbWise\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u30d0\u30f3\u30af\u30fb\u30cd\u30aa\u30d0\u30f3\u30af\u306f\u5be9\u67fb\u304c\u76f8\u5bfe\u7684\u306b\u8fc5\u901f\u3067\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3084\u9032\u51fa\u521d\u671f\u306e\u6cd5\u4eba\u306b\u591a\u304f\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u73fe\u5730\u306e\u8a2d\u7acb\u30fb\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u901a\u3058\u3066\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u30b5\u30dd\u30fc\u30c8\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2><span id=\"i-3\"><b>\u307e\u3068\u3081\uff1a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u306e\u6210\u5426\u306f\u300c\u52b4\u52d9\u8a2d\u8a08\u300d\u3067\u6c7a\u307e\u308b<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u65e5\u672c\u4f01\u696d\u306e\u30a2\u30b8\u30a2\u9032\u51fa\u306b\u304a\u3051\u308b\u6700\u91cd\u8981\u62e0\u70b9\u306e\u4e00\u3064\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u9032\u51fa\u5f8c\u306e\u52b4\u52d9\u30fb\u4eba\u4e8b\u7ba1\u7406\u306e\u4e0d\u5099\u304c\u539f\u56e0\u3067\u3001\u64a4\u9000\u3084\u591a\u984d\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u76f4\u9762\u3059\u308b\u4f01\u696d\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u672c\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u52b4\u52d9\u7ba1\u7406\u306f\u4ee5\u4e0b\u306e\u70b9\u304c\u65e5\u672c\u3068\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u96c7\u7528\u6cd5\u306e\u9069\u7528\u7bc4\u56f2\u3068\u7ba1\u7406\u8077\u3078\u306e\u9069\u7528\uff082019\u5e74\u6539\u6b63\u4ee5\u964d\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">CPF\u306e\u62e0\u51fa\u7fa9\u52d9\uff08\u5916\u56fd\u4eba\u306f\u5bfe\u8c61\u5916\u3060\u304c\u3001\u4f1a\u793e\u767b\u9332\u306f\u5fc5\u8981\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u5c31\u52b4\u30d3\u30b6\u5236\u5ea6\u306e\u53b3\u683c\u5316\uff08EPCOMPASS\u306e\u5c0e\u5165\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u89e3\u96c7\u624b\u7d9a\u304d\u306e\u67d4\u8edf\u6027\u3068\u4e0d\u5f53\u89e3\u96c7\u30ea\u30b9\u30af\u306e\u4e26\u5b58<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">Progressive Wage Model\u306b\u3088\u308b\u8cc3\u91d1\u5e95\u4e0a\u3052\u306e\u7fa9\u52d9\u5316\u62e1\u5927<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u3053\u308c\u3089\u306e\u5236\u5ea6\u306f\u6bce\u5e74\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u30012026\u5e74\u4ee5\u964d\u3082\u3055\u3089\u306a\u308b\u5909\u5316\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u9032\u51fa\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u73fe\u5730\u306e\u52b4\u52d9\u30fb\u6cd5\u52d9\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u306a\u304c\u3089\u3001\u9069\u5207\u306a\u4eba\u4e8b\u5236\u5ea6\u30fb\u52b4\u52d9\u7ba1\u7406\u4f53\u5236\u3092\u65e9\u671f\u306b\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u4e8b\u696d\u6210\u529f\u3078\u306e\u8fd1\u9053\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\"><b>&#x25b6; \u4eca\u3059\u3050\u884c\u52d5\u3059\u308b\u305f\u3081\u306b<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"font-weight: 400;\">4.<\/span><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\">\u672c\u8a18\u4e8b\u306e\u300c\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c810\u9805\u76ee\u300d\u3092\u6d3b\u7528\u3057\u3066\u3001\u73fe\u72b6\u306e\u52b4\u52d9\u4f53\u5236\u3092\u70b9\u691c\u3059\u308b<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"font-weight: 400;\">5.<\/span><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\">EPCOMPASS\u306eSAT\u30c4\u30fc\u30eb\u3067\u63a1\u7528\u4e88\u5b9a\u306e\u5916\u56fd\u4eba\u30b9\u30bf\u30c3\u30d5\u306e\u7533\u8acb\u53ef\u80fd\u6027\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"font-weight: 400;\">6.<\/span><span style=\"font-weight: 400;\">\u00a0 <\/span><span style=\"font-weight: 400;\">\u73fe\u5730\u306e\u52b4\u52d9\u5c02\u9580\u5bb6\u30fb\u5f01\u8b77\u58eb\u30fb\u4f1a\u8a08\u58eb\u3068\u65e9\u671f\u306b\u9023\u643a\u3057\u3001\u96c7\u7528\u5951\u7d04\u66f8\u30fb\u5c31\u696d\u898f\u5247\u3092\u6574\u5099\u3059\u308b<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"i-4\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/h2>\n<h2><span id=\"i-5\"><span style=\"font-size: 14pt;\"><b>\u53c2\u8003\u8cc7\u6599\u30fb\u60c5\u5831\u6e90<\/b><\/span><\/span><\/h2>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">Ministry of Manpower Singapore\uff08MOM\uff09\uff1amom.gov.sg<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">CPF Board\uff1acpf.gov.sg<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">Tripartite Alliance for Fair and Progressive Employment Practices\uff08TAFEP\uff09\uff1atal.sg<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">Economic Development Board\uff08EDB\uff09\uff1aedb.gov.sg<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 12pt;\">\u56fd\u7a0e\u5e81\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff09\uff1anta.go.jp<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\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><\/span><br \/>\n<span style=\"font-size: 12pt;\"><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><\/span><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/blog-password\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1642 size-medium\" src=\"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-300x112.png\" alt=\"\" width=\"300\" height=\"112\" srcset=\"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-300x112.png 300w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-1024x382.png 1024w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-768x287.png 768w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-1536x574.png 1536w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2024\/04\/d6c7bbc6151bb58a99f9f3c67f144f8d-2048x765.png 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e<br \/>\n\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<\/span><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2884\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg\" alt=\"\" width=\"276\" height=\"90\" \/><\/a><\/p>\n<p><span style=\"font-size: 12pt;\">\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<h2><\/h2>\n<h2><\/h2>\n<h2><span id=\"PRWiki_Investment\">\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/span><\/h2>\n<p><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2871\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/unnamed-2.jpg\" alt=\"\" width=\"417\" height=\"144\" \/><\/a><br \/>\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u6700\u65b0\u60c5\u5831\u3001\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\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<br \/>\n\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f<span style=\"text-decoration: underline; color: #ff6600;\"><strong>\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong><\/span>\u304c<br \/>\n\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\">\u305d\u3093\u306a<\/span><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\">\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c<span style=\"font-size: 14pt;\"><strong>\u300c<a href=\"https:\/\/tcg-wiki-investment.com\/\">Wiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001<\/span><br \/>\n<span style=\"font-size: 12pt;\">\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<br \/>\n<\/span><a href=\"https:\/\/tcg-wiki-investment.com\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3035 size-full\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2023\/06\/1815d77ccebd1f8570493f8cebd69bee.jpg\" alt=\"\" width=\"260\" height=\"100\" \/><\/a><br \/>\n<span style=\"color: #4a4848;\"><em><span style=\"font-size: 14pt;\"><strong>\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span><span style=\"font-size: 14pt;\"><strong>\u3011<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031<em><u>\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308b<span style=\"color: #ff0000;\"><em><u>News update<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<br \/>\n<\/strong><strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\"><em><u>Q\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092<span style=\"color: #ff0000;\"><u>\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u><\/span>\u3057\u305fTCG\u66f8\u7c4d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"TCG\">\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<\/span><\/h2>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2886 alignnone\" src=\"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/06960aad783af41b2533946117f1a73f.jpg\" alt=\"\" width=\"400\" height=\"210\" \/><\/a><\/p>\n<p>\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n<p><span style=\"font-size: 12pt;\">\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<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u30fb<\/span><span style=\"font-size: 12pt;\">\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span><br \/>\n<span style=\"font-size: 12pt;\">\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<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\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<\/span><br \/>\n<span style=\"font-size: 12pt;\">\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<br \/>\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span><br \/>\n<span style=\"font-size: 12pt;\">\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<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">\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<\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt;\">\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<\/span><\/p>\n<p><strong><a href=\"https:\/\/kuno-cpa.co.jp\/management-chusho\/\"><span style=\"font-size: 12pt;\">\u30fb\u300c\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u300d\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/a><\/strong><\/p>\n<hr \/>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1789 \" src=\"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2025\/09\/ImportedPhoto.742384506.923202-286x300.jpeg\" alt=\"\" width=\"147\" height=\"154\" srcset=\"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2025\/09\/ImportedPhoto.742384506.923202-286x300.jpeg 286w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2025\/09\/ImportedPhoto.742384506.923202-975x1024.jpeg 975w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2025\/09\/ImportedPhoto.742384506.923202-768x806.jpeg 768w, https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2025\/09\/ImportedPhoto.742384506.923202-1463x1536.jpeg 1463w, 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