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style=\"text-align: center;\"><b>CIT<\/b><b><br \/>\n<\/b><b>\u6240\u5f97\u7a0e\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u4e00\u822c<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u304c\u4ed8\u968f\u3059\u308b\u7269\u54c1\u8ca9\u58f2<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30ec\u30b9\u30c8\u30e9\u30f3\u30fb\u30db\u30c6\u30eb\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30ed\u30fc\u30f3\u5229\u606f<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6a5f\u68b0\u8a2d\u5099\u306e\u30ea\u30fc\u30b9<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">5%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6a5f\u68b0\u3084\u8a2d\u5099\u306e\u4f9b\u7d66\u3092\u4f34\u3046\u30b5\u30fc\u30d3\u30b9<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">3%<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">2%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3<\/span><\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30d9\u30c8\u30ca\u30e0\u3000\u30db\u30fc\u30c1\u30df\u30f3\u62e0\u70b9<br \/>\n\u5ddd\u6751\u3000\u62d3\u5df1<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"2044\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/%e5%9f%b7%e7%ad%86%e8%80%85%e7%b4%b9%e4%bb%8b\/hiroki_kawamura\/\" data-orig-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2018\/12\/hiroki_kawamura.jpg\" data-orig-size=\"90,100\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"hiroki_kawamura\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2018\/12\/hiroki_kawamura.jpg\" data-large-file=\"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2018\/12\/hiroki_kawamura.jpg\" class=\"alignnone size-full wp-image-2044\" src=\"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-content\/uploads\/2018\/12\/hiroki_kawamura.jpg\" alt=\"\" width=\"90\" height=\"100\" \/><\/p>\n<p>Mail: <a href=\"mailto:kawamura.hiroki@tokyoconsultinggroup.com\">kawamura.hiroki@tokyoconsultinggroup.com<\/a><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d9\u30c8\u30ca\u30e0\u3001\u30db\u30fc\u30c1\u30df\u30f3\u306e\u5ddd\u6751\u3000\u62d3\u5df1\u3067\u3059\u3002 &nbsp; \u3010\u8cea\u554f\u3011 \u5916\u56fd\u5951\u7d04\u8005\u7a0e\u3068\u306f\u4f55\u3067\u3059\u304b\u3002 &nbsp; \u3010\u56de\u7b54\u3011 \u5916\u56fd\u5951\u7d04\u8005\u7a0e(FCT)\u306f\u3001\u5916\u56fd\u4eba\u307e\u305f\u306f\u5916\u56fd\u6cd5\u4eba\u304c\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u307e\u305f\u306f 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