<\/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\u7b2c16\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee128 \u2013 \u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\u306b\u95a2\u3059\u308b\u8a73\u7d30\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7b2c16\u6761\u306e1\u3067\u306f\u3001\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u6295\u8cc7\u306e\u8a18\u5e33\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

a) \u3053\u306e\u52d8\u5b9a\u306f\u3001\u5b9a\u671f\u9810\u91d1\uff08\u77ed\u671f\u56fd\u50b5\u3001\u7d04\u675f\u624b\u5f62\u3092\u542b\u3080\uff09\u3001\u50b5\u5238\u3001\u512a\u5148\u682a\u5f0f\u306a\u3069\u3001\u6e80\u671f\u307e\u3067\u306e\u6295\u8cc7\uff08\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u4ee5\u5916\uff09\u306e\u5897\u6e1b\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059
\n\u3053\u306e\u52d8\u5b9a\u306f\u3001\u8ca9\u58f2\u76ee\u7684\u3067\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u8a3c\u5238\u7b49\u3092\u8a18\u9332\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\uff08\u52d8\u5b9a\u79d1\u76ee121\u306b\u8a18\u9332\u3057\u307e\u3059 – \u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\uff09<\/p>\n

 <\/p>\n

b) \u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3059\u3079\u3066\u306e\u671f\u9593\u3001\u4e8b\u696d\u4f53\u3001\u901a\u8ca8\u306e\u7a2e\u985e\u307e\u305f\u306f\u6570\u91cf\u306a\u3069\u306b\u5fdc\u3058\u3066\u3001\u6e80\u671f\u307e\u3067\u4fdd\u6709\u3059\u308b\u3059\u3079\u3066\u306e\u6295\u8cc7\u306e\u8a18\u9332\u3092\u8a73\u7d30\u306b\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6b8b\u308a\u306e\u671f\u9593\u306b\u5fdc\u3058\u3066\uff0812\u304b\u6708\u672a\u6e80\u307e\u305f\u306f12\u304b\u6708\u4ee5\u4e0a\uff09\u77ed\u671f\u307e\u305f\u306f\u9577\u671f\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

c) \u4f01\u696d\u306f\u3001\u9810\u91d1\u5229\u5b50\u3001\u8cb8\u51fa\u5229\u5b50\u3001\u6e05\u7b97\u6642\u306e\u640d\u76ca\u307e\u305f\u306f\u6e80\u671f\u4fdd\u6709\u6295\u8cc7\u306e\u91d1\u878d\u53ce\u76ca\u3078\u306e\u8a18\u9332\u3092\u5341\u5206\u304b\u3064\u8fc5\u901f\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

 <\/p>\n

d) \u6e80\u671f\u65e5\u307e\u3067\u306b\u4fdd\u6709\u3055\u308c\u308b\u6295\u8cc7\u50b5\u6a29\u306b\u3064\u3044\u3066\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u304c\u6cd5\u306b\u5f93\u3063\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f1a\u8a08\u58eb\u306f\u56de\u53ce\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u6295\u8cc7\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u305d\u306e\u671f\u9593\u306e\u640d\u5931\u984d\u3092\u91d1\u878d\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u640d\u5931\u3092\u78ba\u5b9f\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6295\u8cc7\u3092\u640d\u5931\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u6295\u8cc7\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u3067\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

dd) \u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u6642\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u671f\u672b\u306e\u5b9f\u969b\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u7528\u3044\u3066\u5916\u8ca8\u3067\u8ca8\u5e63\u6027\u9805\u76ee\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u6295\u8cc7\u3092\u518d\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u5916\u8ca8\u5efa\u3066\u306e\u9810\u91d1\u306b\u9069\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u4f01\u696d\u304c\u9810\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u305f\u9280\u884c\u306e\u8cfc\u8cb7\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u3059\u3002
\n\u305d\u306e\u4ed6\u306e\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u6295\u8cc7\u306b\u9069\u7528\u3055\u308c\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u4f01\u696d\u304c\u5b9a\u671f\u7684\u306b\u53d6\u5f15\u3092\u884c\u3046\u9280\u884c\u306e\u8cfc\u8cb7\u70ba\u66ff\u30ec\u30fc\u30c8\uff08\u4f01\u696d\u304c\u9078\u629e\u3057\u305f\u3082\u306e\uff09\u3067\u3059\u3002<\/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

 <\/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\u7b2c16\u6761\u306f\u3001\u52d8\u5b9a\u79d1\u76ee128 \u2013 \u6e80\u671f\u4fdd […]","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-Ff","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2557"}],"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=2557"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2557\/revisions"}],"predecessor-version":[{"id":3412,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/posts\/2557\/revisions\/3412"}],"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=2557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/categories?post=2557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/wp-json\/wp\/v2\/tags?post=2557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}