\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d9\u30c8\u30ca\u30e0\u306e\u9032\u85e4\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c12\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee111\u624b\u6301\u3061\u73fe\u91d1\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u7b2c12\u6761\u306e1\u3067\u306f\u3001\u73fe\u91d1\u306e\u8a18\u5e33\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

A)  \u52d8\u5b9a\u79d1\u76ee111\u306f\u53ce\u76ca\u3001\u8cbb\u7528\u3068\u4f01\u696d\u306e\u8cc7\u91d1\u306e\u30d0\u30e9\u30f3\u30b9\uff1b\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3001\u5916\u8ca8\u3001\u8ca8\u5e63\u7528\u91d1\u3092\u542b\u3080\u3001\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u3082\u3057\u73fe\u91d1\u304c\u76f4\u3061\u306b\u9280\u884c\u53e3\u5ea7\u3078\u9001\u91d1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u501f\u65b9111Cash\u3067\u306f\u306a\u304f\u3001\u501f\u65b9113 cash in transit\u52d8\u5b9a\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n

B)  \u4ed6\u306e\u4f01\u696d\u307e\u305f\u306f\u500b\u4eba\u304b\u3089\u306e\u9810\u5165\u91d1\u306b\u95a2\u3057\u3066\u306f\u3001\u73fe\u91d1\u3068\u540c\u69d8\u306e\u7ba1\u7406\u3057\u3001\u8a18\u5e33\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

C)  \u53ce\u5165\u3092\u5f97\u308b\u6642\u3084\u3001\u7d4c\u8cbb\u3092\u652f\u6255\u3046\u6642\u306b\u306f\u3001\u5341\u5206\u306a\u7f72\u540d\u304c\u3055\u308c\u305f\u9818\u53ce\u66f8\u3084\u652f\u6255\u4f1d\u7968\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

D)  \u73fe\u91d1\u3092\u6271\u3046\u4f1a\u8a08\u62c5\u5f53\u306f\u73fe\u91d1\u51fa\u7d0d\u5e33\u3068\u6bce\u65e5\u306e\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u53d7\u9818\u3001\u9001\u91d1\u6e08\u306e\u73fe\u91d1\u3001\u5916\u8ca8\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u8a08\u7b97\u3057\u8a18\u5e33\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n

DD) \u73fe\u91d1\u51fa\u7d0d\u4fc2\u306f\u73fe\u91d1\u306e\u53d7\u9818\u3001\u9001\u91d1\u306e\u7ba1\u7406\u306b\u8cac\u4efb\u3092\u6301\u3064\u3079\u304d\u3067\u3059\u3002\u73fe\u91d1\u51fa\u7d0d\u4fc2\u306f\u73fe\u91d1\u306e\u5b9f\u969b\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3068\u73fe\u91d1\u5143\u5e33\u306e\u6570\u5b57\u3092\u7167\u5408\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u969b\u304c\u3042\u308b\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u3068\u73fe\u91d1\u51fa\u7d0d\u4fc2\u306f\u3001\u5dee\u7570\u306e\u7406\u7531\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u70ba\u306b\u3001\u518d\u5ea6\u78ba\u8a8d\u3057\u3001\u5dee\u7570\u306e\u89e3\u6c7a\u7b56\u3092\u63d0\u6848\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

E)  \u5916\u8ca8\u3067\u53d6\u5f15\u3092\u884c\u3046\u969b\u306f\u901a\u8ca8\u306b\u5fdc\u3058\u305f\u73fe\u91d1\u306e\u8a18\u9332\u3092\u8a73\u7d30\u306b\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u5916\u8ca8\u306e\u8a18\u5e33\u306f\u4ee5\u4e0b\u306e\u898f\u5247\u306b\u5f93\u3063\u3066\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306b\u63db\u7b97\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Dr.  \u501f\u65b91112\u3067\u8a8d\u3081\u3089\u308c\u305f\u5b9f\u969b\u306e\u53d6\u5f15\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3002\u3082\u3057\u652f\u6255\u3044\u3092\u3059\u308b\u70ba\u306b\u73fe\u91d1\u304c\u9280\u884c\u304b\u3089\u5f15\u304d\u51fa\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u52d8\u5b9a1122\u3067\u8a8d\u3081\u3089\u308c\u305f\u30ec\u30fc\u30c8\u3067\u8a18\u5e33\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Cr.\u3000\u8cb8\u65b91112\u3067\u8a8d\u3081\u3089\u308c\u305f\u3001\u52a0\u91cd\u5e73\u5747\u30ec\u30fc\u30c8<\/p>\n

\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u52d8\u5b9a\u79d1\u76ee413\u3067\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n

 <\/p>\n

F)  \u3053\u306e\u52d8\u5b9a\u306e\u8ca8\u5e63\u7528\u91d1\u306f\u3001\u4fa1\u5024\u306e\u4fdd\u6709\u306e\u70ba\u306e\u91d1\u3067\u3059\u3002\u751f\u7523\u3001\u8ca9\u58f2\u3059\u308b\u70ba\u306e\u5728\u5eab\u3084\u539f\u6599\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n

G)  \u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5ea6\u306b\u3001\u4ee5\u4e0b\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u5916\u8ca8\u3068\u8ca8\u5e63\u7528\u91d1\u3092\u518d\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

–    \u5916\u8ca8\u3092\u518d\u8a55\u4fa1\u3059\u308b\u969b\u306b\u8a8d\u3081\u3089\u308c\u305f\u30ec\u30fc\u30c8\u306f\u4f01\u696d\u304c\u901a\u5e38\u306b\u4f7f\u7528\u3059\u308b\u6c11\u9593\u9280\u884c\uff08\u4f01\u696d\u304c\u9078\u629e\u3067\u304d\u308b\uff09\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u305f\u6642\u70b9\u306e\u5916\u8ca8\u306e\u58f2\u30ec\u30fc\u30c8<\/p>\n

–    \u8ca8\u5e63\u7528\u91d1\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u305f\u6642\u70b9\u306e\u56fd\u5185\u5e02\u5834\u306e\u8cfc\u5165\u4fa1\u683c\u306b\u5f93\u3063\u3066\u518d\u8a55\u4fa1\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002\u56fd\u5185\u5e02\u5834\u306e\u8cfc\u5165\u4fa1\u683c\u306f\u3001\u56fd\u5bb6\u9280\u884c\u304c\u767a\u8868\u3057\u305f\u4fa1\u683c\u3067\u3059\u3002\u56fd\u5bb6\u9280\u884c\u304c\u8cfc\u5165\u4fa1\u683c\u3092\u767a\u8868\u3057\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u304c\u767a\u8868\u3057\u305f\u8cfc\u5165\u4fa1\u683c\u306f\u3001\u898f\u5b9a\u3069\u304a\u308a\u306b\u91d1\u3092\u53d6\u5f15\u3059\u308b\u6a29\u5229\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n

 <\/p>\n

\u30d9\u30c8\u30ca\u30e0\u306b\u9032\u51fa\u7b49\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\uff01<\/p>\n

\u6d77\u5916\u9032\u51fa\u304c\u59cb\u3081\u3066\u306e\u65b9\u3067\u3082\u3001\u5927\u4e08\u592b\u3067\u3059\uff01<\/p>\n

\u79c1\u9054\u304c\u8cb4\u793e\u306e\u6d77\u5916\u9032\u51fa\u3092\u30bc\u30ed\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002                                            <\/p>\n

\u9032\u85e4<\/p>\n

shindo.hideki@tokyoconsultinggroup.com<\/p>\n

\u30d9\u30c8\u30ca\u30e0\u643a\u5e2f\uff1a+84-1639222719<\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d9\u30c8\u30ca\u30e0\u306e\u9032\u85e4\u3067\u3059\u3002   Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c12\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee111\u624b\u6301\u3061\u73fe\u91d1\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f […]","protected":false},"author":1,"featured_media":2457,"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":[18,22],"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\/\u4f1a\u8a08.jpg","jetpack_shortlink":"https:\/\/wp.me\/paycGH-kV","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1297"}],"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=1297"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1297\/revisions"}],"predecessor-version":[{"id":1382,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/1297\/revisions\/1382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media\/2457"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/media?parent=1297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=1297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=1297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}