\u3000\u3053\u3093\u306b\u3061\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3001\u30cf\u30ce\u30a4\u99d0\u5728\u54e1\u306e\u6d45\u91ce\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q,\u3000 2015\u5e747\u67081\u65e5\u65bd\u884c\u306e\u6539\u6b63\u4f4f\u5b85\u6cd5\u306b\u3088\u308a\u5916\u56fd\u4eba\u306e\u4f4f\u5b85\u8cfc\u5165\u306e\u6761\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8cfc\u5165\u3057\u305f\u7269\u4ef6\u3092\u8cb8\u4e0e\u3057\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

A,\u3000\u6539\u6b63\u4f4f\u5b85\u6cd5\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u3042\u308b8\u670815\u65e5\u65bd\u884c\u306e\u901a\u905419\/2016\/TT-BXD\u306e31\u6761\u306b\u5916\u56fd\u4eba\u306e\u6240\u6709\u3059\u308b\u7269\u4ef6\u306e\u8cc3\u8cb8\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u4e0b\u8a18\u3001\u6982\u8981\u3067\u3059\u3002<\/p>\n

1,\u3000 \u5916\u56fd\u4eba\u306e\u4f4f\u5b85\u6240\u6709\u8005\u306f\u3001\u8cc3\u8cb8\u5951\u7d04\u306e\u7de0\u7d50\u524d\u306b\u7269\u4ef6\u304c\u6240\u5728\u3059\u308b\u4f4f\u5b85\u306e\u7ba1\u8f44\u5f53\u5c40\u306b\u901a\u77e5\u3092\u884c\u3046\u3002<\/p>\n

2,\u3000\u8cc3\u8cb8\u696d\u3092\u884c\u3046\u5916\u56fd\u4eba\u306e\u4f4f\u5b85\u6240\u6709\u8005\u306f\u3001\u8d8a\u56fd\u6cd5\u306e\u6c42\u3081\u308b\u4f4f\u5b85\u306e\u767b\u9332\u53ca\u3073\u4e8b\u696d\u767b\u9332\u3092\u884c\u3046\u3002<\/p>\n

3,\u3000\u4f4f\u5b85\u306e\u7ba1\u8f44\u5f53\u5c40\u306f\u7a0e\u52d9\u7f72\u53ca\u3073\u5efa\u8a2d\u5c40\u306b\u901a\u77e5\u3092\u884c\u3046\u3002<\/p>\n

 <\/p>\n

\u5b9f\u52d9\u4e0a\u56f0\u96e3\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u306f\u3001\u8cc3\u8cb8\u696d\u3092\u884c\u3046\u5916\u56fd\u4eba\u306e\u4f4f\u5b85\u6240\u6709\u8005\u306f\u3001\u8d8a\u56fd\u6cd5\u306e\u6c42\u3081\u308b\u4f4f\u5b85\u306e\u767b\u9332\u53ca\u3073\u4e8b\u696d\u767b\u9332\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u4eba\u306e\u4f4f\u5b85\u6240\u6709\u8005\u306f\u3001\u516c\u5b89\u5c40\u306b\u3066\u767b\u9332\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u8cc3\u8cb8\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u5916\u56fd\u4eba\u306e\u5834\u5408\u3082\u540c\u69d8\u306b\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u7126\u70b9\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u3000\u3053\u3093\u306b\u3061\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u3001\u30cf\u30ce\u30a4\u99d0\u5728\u54e1\u306e\u6d45\u91ce\u3067\u3059\u3002   Q,\u3000 2015\u5e747\u67081\u65e5\u65bd\u884c\u306e\u6539\u6b63\u4f4f\u5b85\u6cd5\u306b\u3088\u308a\u5916\u56fd\u4eba\u306e\u4f4f\u5b85\u8cfc\u5165\u306e\u6761\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8cfc\u5165\u3057\u305f\u7269\u4ef6\u3092\u8cb8\u4e0e\u3057\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002 &nb […]","protected":false},"author":1,"featured_media":2453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,21],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2019\/05\/\u6cd5\u52d9.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycGH-gz","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1027"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/comments?post=1027"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1027\/revisions"}],"predecessor-version":[{"id":3744,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1027\/revisions\/3744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media\/2453"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media?parent=1027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=1027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=1027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}