Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/vietnam_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":2371,"date":"2019-02-15T04:40:23","date_gmt":"2019-02-15T04:40:23","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/?p=2371"},"modified":"2021-11-15T03:33:15","modified_gmt":"2021-11-15T03:33:15","slug":"vietnam-circular-200-2014-tt-btc-article-14-3","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/vietnam-circular-200-2014-tt-btc-article-14-3\/","title":{"rendered":"\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u3000Circular 200.2014.TT.BTC Article 14-3"},"content":{"rendered":"

<\/p>\n

\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\u7b2c14\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee113 – \u672a\u9054\u73fe\u91d1\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7b2c14\u6761\u306e3\u3067\u306f\u3001\u672a\u9054\u73fe\u91d1\u306e\u3044\u304f\u3064\u304b\u306e\u4e3b\u8981\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

a\uff09\u8ca9\u58f2\u8cc7\u91d1\u3001\u9867\u5ba2\u306e\u50b5\u52d9\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3092\u73fe\u91d1\u307e\u305f\u306f\u5c0f\u5207\u624b\u3067\u56de\u53ce\u3057\u9280\u884c\u306b\u9001\u91d1\u3057\u3001\u9280\u884c\u306e\u8cb8\u65b9\u7968\u306f\u53d7\u9818\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9113 – \u672a\u9054\u73fe\u91d1\uff081131, 1132\uff09
\n\u8cb8\u65b9131 \u2013 \u58f2\u639b\u91d1
\n\u8cb8\u65b9511 \u2013 \u58f2\u4e0a
\n\u8cb8\u65b9515 \u2013 \u8ca1\u52d9\u53ce\u76ca
\n\u8cb8\u65b9711 – \u305d\u306e\u4ed6\u53ce\u76ca
\n\u8cb8\u65b93331 \u2013 \u672a\u6255\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff0833311\uff09<\/p>\n

<\/p>\n

b\uff09\u9280\u884c\u53e3\u5ea7\u306b\u5165\u91d1\u3059\u308b\u305f\u3081\u306b\u73fe\u91d1\u3092\u9001\u91d1\u3057\u305f\u304c\u3001\u9280\u884c\u306e\u8cb8\u65b9\u7968\u3092\u53d7\u9818\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9113 – \u672a\u9054\u73fe\u91d1\uff081131, 1132\uff09
\n\u8cb8\u65b9111 \u2013 \u73fe\u91d1 (1111, 1112).<\/p>\n

<\/p>\n

c\uff09\u9280\u884c\u53e3\u5ea7\u304b\u3089\u50b5\u6a29\u8005\u3078\u96fb\u4fe1\u9001\u91d1\u3092\u5b8c\u4e86\u3057\u305f\u304c\u3001\u9280\u884c\u306e\u501f\u65b9\u7968\u304c\u53d7\u9818\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9113 – \u672a\u9054\u73fe\u91d1\uff081131, 1132\uff09
\n\u8cb8\u65b9112 \u2013 \u9280\u884c\u9810\u91d1 (1121, 1122).<\/p>\n

<\/p>\n

d\uff09\u9867\u5ba2\u304c\u524d\u6255\u3044\u3067\u5c0f\u5207\u624b\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u5c0f\u5207\u624b\u3092\u9280\u884c\u306b\u652f\u6255\u3063\u305f\u304c\u3001\u9280\u884c\u306e\u8cb8\u65b9\u7968\u3092\u53d7\u9818\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9113 – \u672a\u9054\u73fe\u91d1\uff081131, 1132\uff09
\n\u8cb8\u65b9131 \u2013 \u58f2\u639b\u91d1<\/p>\n

<\/p>\n

dd) \u672a\u9054\u73fe\u91d1\u304c\u4f01\u696d\u306e\u9810\u91d1\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u3001\u8cb8\u65b9\u7968\u304c\u53d7\u3051\u53d6\u3089\u308c\u305f\u3068\u304d\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9112 \u2013 \u9280\u884c\u9810\u91d1 (1121, 1122).
\n\u8cb8\u65b9113 – \u672a\u9054\u73fe\u91d1\uff081131, 1132\uff09<\/p>\n

<\/p>\n

e\uff09\u672a\u9054\u73fe\u91d1\u304c\u58f2\u308a\u624b\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u9001\u91d1\u3055\u308c\u305f\u304c\u3001\u501f\u65b9\u8868\u3092\u53d7\u9818\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9331 \u2013 \u8cb7\u639b\u91d1
\n\u8cb8\u65b9113 – \u672a\u9054\u73fe\u91d1\uff081131, 1132\uff09<\/p>\n

<\/p>\n

f\uff09\u672a\u9054\u73fe\u91d1\u306e\u5916\u8ca8\u6b8b\u9ad8\u306e\u518d\u8a55\u4fa1\u306f\u3001\u73fe\u91d1\u306e\u5916\u8ca8\u6b8b\u9ad8\u3068\u540c\u69d8\u306b\u3057\u3066\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u52d8\u5b9a111\u53c2\u7167\uff09<\/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
\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<\/p>\n

<\/p>\n

\u9032\u85e4<\/p>\n

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

\u30d9\u30c8\u30ca\u30e0\u643a\u5e2f\uff1a+84-1639222719<\/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\u7b2c14\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee113 – \u672a\u9054\u73fe\u91d1 […]","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":[18,22,20],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t