\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\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

Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c13\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee112\u9280\u884c\u9810\u91d1\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7b2c13\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) \u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u73fe\u5728\u306e\u5f53\u5ea7\u9810\u91d1\u306e\u6b8b\u9ad8\u306e\u91d1\u984d\u53ca\u3073\u3001\u5897\u6e1b\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3001\u30c7\u30d3\u30c3\u30c8\u30ce\u30fc\u30c8\u3001\u307e\u305f\u306f\u5404\u7a2e\u539f\u672c\u3068\u4e00\u7dd2\u306b\u306a\u3063\u305f\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u306f\u52d8\u5b9a\u79d1\u76ee112\u306b\u8a18\u9332\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\u9280\u884c\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u66f8\u985e\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u305d\u308c\u3089\u3092\u540c\u5c01\u306e\u539f\u672c\u3068\u7167\u5408\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u5143\u5e33\u3001\u5143\u306e\u6587\u66f8\u3001\u304a\u3088\u3073\u9280\u884c\u306e\u6587\u66f8\u306e\u3044\u305a\u308c\u304b\u306b\u6570\u5b57\u306b\u9055\u3044\u304c\u3042\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u3001\u7167\u5408\u3001\u691c\u8a3c\u3001\u304a\u3088\u3073\u8fc5\u901f\u306a\u51e6\u7406\u3092\u9280\u884c\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6708\u672b\u306b\u3001\u5dee\u7570\u306e\u7406\u7531\u3092\u660e\u3089\u304b\u306b\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ce\u30fc\u30c8\u3001\u30c7\u30d3\u30c3\u30c8\u30ce\u30fc\u30c8\u3001\u307e\u305f\u306f\u9280\u884c\u306e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9280\u884c\u306e\u6570\u5024\u306b\u5f93\u3063\u3066\u8a18\u9332\u3059\u308b\u3002
\n\u5dee\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\u501f\u65b9138\u300c\u305d\u306e\u4ed6\u306e\u50b5\u6a29\u300d\uff081388\uff09\u306b\u8a18\u9332\u3059\u308b\u304b\uff08\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u984d\u304c\u9280\u884c\u306e\u984d\u3088\u308a\u5927\u304d\u3044\u5834\u5408\uff09\u3001\u8cb8\u65b9338\u300c\u305d\u306e\u4ed6\u306e\u50b5\u52d9\u300d\uff083388\uff09\u306b\u8a18\u9332\u3059\u308b\u3002\uff08\u4f1a\u8a08\u62c5\u5f53\u8005\u306e\u984d\u304c\u9280\u884c\u306e\u984d\u3088\u308a\u5c0f\u3055\u3044\u5834\u5408\uff09\u3002 \u7fcc\u6708\u3001\u305d\u306e\u7406\u7531\u306f\u3001\u6570\u5b57\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u7167\u5408\u3001\u691c\u8a3c\u3001\u304a\u3088\u3073\u660e\u3089\u304b\u306b\u3055\u308c\u7d9a\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

b) \u5f93\u5c5e\u3059\u308b\u4f1a\u8a08\u62c5\u5f53\u7d44\u7e54\u307e\u305f\u306f\u90e8\u9580\u3092\u6709\u3059\u308b\u4f01\u696d\u306b\u95a2\u3057\u3066\u306f\u3001\u96c6\u91d1\u5c02\u7528\u53e3\u5ea7\u3001\u652f\u6255\u3044\u5c02\u7528\u53e3\u5ea7\u3001\u307e\u305f\u306f\u53d6\u5f15\u307e\u305f\u306f\u652f\u6255\u3044\u3092\u63d0\u4f9b\u3059\u308b\u9069\u5207\u306a\u652f\u6255\u3044\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 \u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u9810\u91d1\u306e\u8a18\u9332\u3092\u8a73\u7d30\u306b\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08VND\u3001\u5916\u8ca8\uff09\u3002<\/p>\n

c) \u78ba\u8a8d\u3068\u7167\u5408\u306e\u305f\u3081\u306b\u3001\u9280\u884c\u5185\u306e\u3059\u3079\u3066\u306e\u53e3\u5ea7\u306b\u9069\u5408\u3059\u308b\u9810\u91d1\u3092\u7279\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/p>\n

d) \u9280\u884c\u306e\u5f53\u5ea7\u8cb8\u8d8a\u306f\u3001\u9280\u884c\u9810\u91d1\u53e3\u5ea7\u306b\u300c – \u300d\uff08\u30de\u30a4\u30ca\u30b9\u8a18\u53f7\uff09\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u305a\u3001\u9280\u884c\u30ed\u30fc\u30f3\u3068\u540c\u69d8\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/p>\n

dd\uff09\u5916\u8ca8\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3001\u5916\u8ca8\u306f\u4ee5\u4e0b\u306e\u898f\u5247\u306b\u5f93\u3063\u3066VND\u306b\u5909\u63db\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n– Dr 1122\u306f\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3057\u307e\u3059\u3002 \u73fe\u91d1\u8cc7\u91d1\u304c\u9280\u884c\u306b\u9001\u91d1\u3055\u308c\u308b\u305f\u3081\u306b \u5f15\u304d\u843d\u3068\u3055\u308c\u308b\u5834\u5408\u3001\u305d\u308c\u3089\u306f\u52d8\u5b9a\u79d1\u76ee1112\u306e\u8a18\u5e33\u6642\u306e\u30ec\u30fc\u30c8\u306b\u5f93\u3063\u3066VND\u306b\u5909\u63db\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002
\n– Cr 1122\u306f\u52a0\u91cd\u5e73\u5747\u30ec\u30fc\u30c8\u3092\u9069\u7528\u3057\u307e\u3059\u3002
\n\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u52d8\u5b9a\u79d1\u76ee413 – \u70ba\u66ff\u30ec\u30fc\u30c8\u3068\u95a2\u9023\u52d8\u5b9a\u79d1\u76ee\u306e\u5dee\u7570\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306b\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002
\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

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u3000<\/p>\n

 <\/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\u7b2c13\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee112\u9280\u884c\u9810\u91d1\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 […]","protected":false},"author":1,"featured_media":2457,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_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":true,"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-z7","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2177"}],"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=2177"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2177\/revisions"}],"predecessor-version":[{"id":3487,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2177\/revisions\/3487"}],"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=2177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}