\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
e\uff09\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u91d1\u92ad\u306e\u91d1\u306f\u3001\u8ca9\u58f2\u7528\u5546\u54c1\u306e\u751f\u7523\u306e\u305f\u3081\u306e\u539f\u6750\u6599\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5728\u5eab\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u91d1\u3092\u542b\u307e\u305a\u3001\u4fa1\u5024\u306e\u4fdd\u5b58\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u91d1\u3067\u3059\u3002 <\/p>\n
f)\u898f\u5b9a\u901a\u308a\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u305f\u3073\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u898f\u5247\u306b\u5f93\u3063\u3066\u5916\u8ca8\u3068\u91d1\u92ad\u306e\u6b8b\u9ad8\u3092\u518d\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002
\n – \u9280\u884c\u306e\u73fe\u91d1\u6b8b\u9ad8\u3092\u5916\u8ca8\u3067\u518d\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u305f\u6642\u70b9\u3067\u4f01\u696d\u304c\u5916\u8ca8\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3044\u308b\u5546\u696d\u9280\u884c\u306e\u5916\u8ca8\u8cfc\u5165\u30ec\u30fc\u30c8\u3067\u3059\u3002 \u4f01\u696d\u304c\u7570\u306a\u308b\u9280\u884c\u306b\u8907\u6570\u306e\u5916\u8ca8\u53e3\u5ea7\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u3089\u306e\u8cfc\u5165\u30ec\u30fc\u30c8\u304c\u305d\u308c\u307b\u3069\u9055\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3069\u306e\u9280\u884c\u306e\u8cfc\u8cb7\u30ec\u30fc\u30c8\u3067\u3082\u518d\u8a55\u4fa1\u306e\u57fa\u6e96\u3068\u3057\u3066\u9078\u629e\u3067\u304d\u307e\u3059\u3002
\n – \u91d1\u92ad\u7684\u4fa1\u5024\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u4f5c\u6210\u3055\u308c\u305f\u6642\u70b9\u3067\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\u4fa1\u683c\u306f\u3001\u56fd\u5bb6\u9280\u884c\u304c\u767a\u8868\u3057\u305f\u4fa1\u683c\u3067\u3059\u3002 \u56fd\u55b6\u9280\u884c\u304c\u91d1\u306e\u8cfc\u5165\u4fa1\u683c\u3092\u767a\u8868\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u304c\u767a\u8868\u3057\u305f\u8cfc\u5165\u4fa1\u683c\u3067\u91d1\u3092\u53d6\u5f15\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/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
\n\u6d77\u5916\u9032\u51fa\u304c\u59cb\u3081\u3066\u306e\u65b9\u3067\u3082\u3001\u5927\u4e08\u592b\u3067\u3059\uff01
\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
\n\u9032\u85e4
\nshindo.hideki@tokyoconsultinggroup.com<\/p>\n
\u3000<\/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-Al","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2253"}],"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=2253"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2253\/revisions"}],"predecessor-version":[{"id":3506,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2253\/revisions\/3506"}],"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=2253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}