<\/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

 <\/p>\n

Circular 200.2014.TT.BTC\u306f\u3001\u4f01\u696d\u5411\u3051\u306e\u4f1a\u8a08\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c15\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee121 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7b2c15\u6761\u306e3\u3067\u306f\u3001\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\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

a\uff09\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u3001\u8cfc\u5165\u4ee3\u91d1\uff08\u8cfc\u5165\u4ee3\u91d1 + \u4ef2\u4ecb\u624b\u6570\u6599\u3001\u53d6\u5f15\u3001\u60c5\u5831\u3001\u9280\u884c\u624b\u6570\u6599\u306a\u3069\uff09\u306b\u5f93\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9121 – \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238
\n\u8cb8\u65b9111, 112, 331
\n\u8cb8\u65b9141 – \u524d\u6255\u3044\u91d1
\n\u8cb8\u65b9244 \u2013 \u62c5\u4fdd\u3001\u62b5\u5f53\u3001\u9810\u91d1<\/p>\n

 <\/p>\n

b\uff09\u793e\u50b5\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u6709\u4fa1\u8a3c\u5238\u304b\u3089\u5229\u606f\u3092\u5b9a\u671f\u7684\u306b\u5fb4\u53ce\u3059\u308b\u5834\u5408
\n\u5fb4\u53ce\u3057\u305f\u5229\u606f\u304c\u793e\u50b5\u307e\u305f\u306f\u56fd\u50b5\u306e\u8ffd\u52a0\u8cfc\u5165\u306b\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9121 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238
\n\u8cb8\u65b9 515 \u2013 \u8ca1\u52d9\u53ce\u76ca<\/p>\n

\u73fe\u91d1\u3067\u5229\u5b50\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9111, 112, 138\u7b49
\n\u8cb8\u65b9 515 \u2013 \u8ca1\u52d9\u53ce\u76ca<\/p>\n

– \u305d\u306e\u6295\u8cc7\u3092\u518d\u8cfc\u5165\u3059\u308b\u524d\u306b\u767a\u751f\u3057\u305f\u6295\u8cc7\u5229\u606f\u3092\u542b\u3080\u6295\u8cc7\u5229\u606f\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u305d\u306e\u5229\u606f\u306f\u5272\u308a\u5f53\u3066\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u4f01\u696d\u304c\u305d\u306e\u6295\u8cc7\u3092\u8cfc\u5165\u3057\u305f\u671f\u9593\u306e\u5229\u76ca\u304c\u91d1\u878d\u53ce\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3002\u4f01\u696d\u304c\u6295\u8cc7\u3092\u518d\u8cfc\u5165\u3059\u308b\u524d\u306b\u767a\u751f\u3057\u305f\u5229\u606f\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6295\u8cc7\u306e\u4fa1\u5024\u306e\u6e1b\u5c11\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9111, 112, 138, \u7b49 (\u7dcf\u5229\u606f\u984d)
\n\u8cb8\u65b9121 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238 (\u4f01\u696d\u304c\u6295\u8cc7\u3092\u518d\u8cfc\u5165\u3059\u308b\u524d\u306b\u767a\u751f\u3057\u305f\u5229\u606f)
\n\u8cb8\u65b9515 \u2013 \u8ca1\u52d9\u53ce\u76ca (\u4f01\u696d\u304c\u6295\u8cc7\u3092\u8cfc\u5165\u3057\u305f\u5f8c\u306e\u5229\u606f)<\/p>\n

 <\/p>\n

c\uff09\u914d\u5f53\u307e\u305f\u306f\u5229\u76ca\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406
\n\u6295\u8cc7\u65e5\u4ee5\u964d\u306b\u914d\u5f53\u91d1\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002
\n\u501f\u65b9 111, 112, \u7b49
\n\u501f\u65b9138 \u2013 \u305d\u306e\u4ed6\u50b5\u6a29 (\u5f8c\u6255\u3044)
\n\u8cb8\u65b9515 \u2013 \u8ca1\u52d9\u53ce\u76ca<\/p>\n

 <\/p>\n

\n
• \u6295\u8cc7\u65e5\u306e\u524d\u306b\u914d\u5f53\u91d1\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n

  \u501f\u65b9 111, 112, 138, \u7b49(\u5229\u606f\u5408\u8a08\u984d)
  \n\u8cb8\u65b9121 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238 (\u4f01\u696d\u304c\u6295\u8cc7\u3092\u518d\u8cfc\u5165\u3059\u308b\u524d\u306b\u767a\u751f\u3057\u305f\u5229\u606f)<\/p>\n

  \n
  • \u8cc7\u672c\u91d1\u3092\u5897\u52a0\u3059\u308b\u914d\u5f53\u3001\u307e\u305f\u306f\u5229\u606f\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u3001\u8ca1\u52d9\u53ce\u76ca\u306b\u306f\u8a18\u9332\u3057\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u91d1\u878d\u6295\u8cc7\u306e\u8a55\u4fa1\u5207\u308a\u4e0b\u3052\u306e\u70ba\u306b\u4ee5\u4e0b\u306e\u52d8\u5b9a\u3067\u8a18\u9332\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n

    \u501f\u65b9\u3000112, 138
    \n\u8cb8\u65b9\u3000121 \u2013 \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/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\u7b2c15\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee121 \u2013 \u58f2\u8cb7\u76ee […]","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":[],"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-Cx","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2389"}],"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=2389"}],"version-history":[{"count":3,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2389\/revisions"}],"predecessor-version":[{"id":3428,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2389\/revisions\/3428"}],"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=2389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}