\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\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

\u672c\u65e5\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08\u512a\u9047\u5236\u5ea6\uff09\u3064\u3044\u3066\u66f8\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

<\/h4>\n

 <\/p>\n

\u30d9\u30c8\u30ca\u30e0\u3067\u306f\u3001\u56fd\u306e\u767a\u5c55\u306b\u5bc4\u4e0e\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u696d\u7a2e\u3001\u3042\u308b\u3044\u306f\u6295\u8cc7\u5730\u57df\u306b\u3088\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u3001\u95a2\u7a0e\u3001\u571f\u5730\u4f7f\u7528\u6599\u306e\u6e1b\u514d\u7b49\u306e\u512a\u9047\u63aa\u7f6e\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002
\n\u30d9\u30c8\u30ca\u30e0\u9032\u51fa\u306b\u5f53\u305f\u3063\u3066\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6295\u8cc7\u6848\u4ef6\u304c\u3001\u5171\u901a\u6295\u8cc7\u6cd5\u304a\u3088\u3073\u653f\u4ee4\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u308b\u2460\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u3042\u308b\u3044\u306f\u2461\u5968\u52b1\u6295\u8cc7\u5730\u57df\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u3053\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5171\u901a\u6295\u8cc7\u6cd5\u304a\u3088\u3073\u95a2\u9023\u6cd5\u898f\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u308b\u512a\u9047\u63aa\u7f6e\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u25a0\u512a\u9047\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6
\n\uff3b\u5968\u52b1\u6295\u8cc7\u5206\u91ce\uff3d
\n\u5171\u901a\u6295\u8cc7\u6cd527\u6761\u306b\u304a\u3044\u30668\u3064\u306e\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u5206\u91ce\u306b\u6295\u8cc7\u3059\u308b\u3068\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff08\u5171\u901a\u6295\u8cc7\u6cd531\u6761\uff09\u3002<\/p>\n

1\u65b0\u7d20\u6750\u3001\u65b0\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u30cf\u30a4\u30c6\u30af\u88fd\u54c1\u3001\u30d0\u30a4\u30aa\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3001IT\u3001\u6a5f\u68b0\u88fd\u9020
\n2\u8fb2\u6797\u6c34\u7523\u54c1\u306e\u990a\u6b96\u304a\u3088\u3073\u52a0\u5de5\u7b49
\n3\u30cf\u30a4\u30c6\u30af\u5148\u7aef\u6280\u8853\u3001\u81ea\u7136\u74b0\u5883\u4fdd\u8b77\u3001\u79d1\u5b66\u6280\u8853\u306e\u7814\u7a76\u958b\u767a
\n4\u52b4\u50cd\u96c6\u7d04\u578b\u7523\u696d
\n5\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u304a\u3088\u3073\u5927\u898f\u6a21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8
\n6\u6559\u80b2\u3001\u8a13\u7df4\u3001\u533b\u7642\u3001\u30b9\u30dd\u30fc\u30c4\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u6587\u5316\u306e\u767a\u5c55
\n7\u4f1d\u7d71\u7523\u696d\u306e\u767a\u5c55
\n8\u305d\u306e\u4ed6\u306e\u88fd\u9020\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d<\/p>\n

\u3053\u308c\u3089\u306e\u5968\u52b1\u5206\u91ce\u306e\u8a73\u7d30\u306f\u3001\u5171\u901a\u6295\u8cc7\u6cd5\u65bd\u884c\u7d30\u5247\uff08DecreeNo.108\/ND-CP\uff09\u306e\u4ed8\u93321\u306b\u3001\u7279\u5225\u5968\u52b1\u6295\u8cc7\u5206\u91ce\uff08\u30ea\u30b9\u30c8A\uff09\u3068\u5968\u52b1\u6295\u8cc7\u5206\u91ce\uff08\u30ea\u30b9\u30c8B\uff09\u306b\u5206\u3051\u3066\u3001\u30ea\u30b9\u30c8A26\u696d\u7a2e\u3001\u30ea\u30b9\u30c8B53\u696d\u7a2e\u304c\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/p>\n

\uff3b\u5968\u52b1\u6295\u8cc7\u5730\u57df\uff3d
\n\u5171\u901a\u6295\u8cc7\u6cd528\u6761\u306b\u304a\u3044\u3066\u3001\u2460\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u56f0\u96e3\u306a\u5730\u57df\uff08\u5968\u52b1\u6295\u8cc7\u5730\u57df\uff09\u3001\u2461\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u7279\u306b\u56f0\u96e3\u306a\u5730\u57df\uff08\u7279\u5225\u5968\u52b1\u6295\u8cc7\u5730\u57df\uff09\u3001\u2462\u5de5\u696d\u56e3\u5730\u30fb\u30cf\u30a4\u30c6\u30af\u533a\u30fb\u8f38\u51fa\u52a0\u5de5\u533a\u30fb\u7d4c\u6e08\u7279\u533a\u3001\u306e3\u3064\u3092\u5968\u52b1\u6295\u8cc7\u5730\u57df\u3068\u3057\u3066\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002
\n\u306a\u304a\u3001\u2460\u2461\u306b\u3064\u3044\u3066\u306f\u3001\u5171\u901a\u6295\u8cc7\u6cd5\u306e\u65bd\u884c\u7d30\u5247\uff08DecreeNo.108\/ND-CP\uff09\u306e\u4ed8\u93322\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u25a0\u512a\u9047\u5236\u5ea6\u306e\u5185\u5bb9
\n\uff3b\u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u7a0e\u7387\uff3d
\n\u5171\u901a\u6295\u8cc7\u6cd5\u65bd\u884c\u898f\u524725\u6761\u306b\u3088\u308a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u512a\u9047\u306e\u5185\u5bb9\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\n\u6cd5\u4eba\u7a0e\u6cd5\u306f\u30012009\u5e74\u3088\u308a\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u304c\u9069\u7528\u958b\u59cb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u6295\u8cc7\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u3057\u3066\u3001\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u3001\u5968\u52b1\u6295\u8cc7\u5730\u57df\u306b\u9032\u51fa\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u7a0e\u738710%\u307e\u305f\u306f20%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u305d\u306e\u3046\u3061\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6295\u8cc7\u5206\u91ce\u3001\u6295\u8cc7\u5730\u57df\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u514d\u7a0e\u671f\u9593\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u3055\u3089\u306b\u514d\u7a0e\u671f\u9593\u7d42\u4e86\u5f8c\u306e\u6e1b\u7a0e\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u6cd5\u4eba\u7a0e\u6cd5\u306e\u65bd\u884c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3No. 78\/2014\/TT-BTC\u306b\u3088\u308b\u3068\u3001\u6b21\u8868\u306e\u3088\u3046\u306b\u512a\u9047\u63aa\u7f6e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u671f\u9593\u306f\u55b6\u696d\u958b\u59cb\u5f8c\u3059\u3050\u306b\u958b\u59cb\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u514d\u7a0e\u671f\u9593\u306f\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u514d\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u3001\u514d\u7a0e\u671f\u9593\u7d42\u4e86\u5f8c\u306b\u4e0e\u3048\u3089\u308c\u308b\u6e1b\u7a0e\u671f\u9593\u4e2d\u306f\u3001\u5f53\u521d\u306e\u6cd5\u4eba\u7a0e\u7387\u304b\u308950%\u306e\u6e1b\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\uff3b\u8f38\u5165\u95a2\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\uff3d
\n\u30d9\u30c8\u30ca\u30e0\u8f38\u51fa\u5165\u95a2\u7a0e\u6cd5\u306b\u3088\u308a\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u56fd\u5883\u3092\u8d8a\u3048\u3066\u8f38\u51fa\u5165\u306e\u8a31\u53ef\u3092\u5f97\u305f\u7269\u54c1\u306f\u8f38\u51fa\u5165\u95a2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u306e\u95a2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6a19\u6e96\u8ab2\u7a0e\u3001\u512a\u9047\u7a0e\u7387\u3001\u7279\u5225\u512a\u9047\u95a2\u7a0e\u7387\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5171\u901a\u6295\u8cc7\u6cd5\u65bd\u884c\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u308b\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u3001\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u56f0\u96e3\u306a\u5730\u57df\u3078\u306e\u6295\u8cc7\u3084\u305d\u306e\u4f7f\u7528\u76ee\u7684\u3001\u307e\u305f\u306f\u7269\u54c1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u95a2\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u4e0b\u8a18\u306b\u8f38\u5165\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n

\u30fb\u8cbf\u6613\u30d5\u30a7\u30a2\u3084\u5c55\u793a\u4f1a\u51fa\u54c1\u306e\u305f\u3081\u3001\u4e00\u6642\u7684\u306b\u8f38\u5165\u3055\u308c\u3001\u518d\u5ea6\u8f38\u51fa\u3055\u308c\u308b\u3082\u306e
\n\u30fb\u59d4\u8a17\u52a0\u5de5\u5951\u7d04\u306e\u3082\u3068\u3001\u8f38\u51fa\u52a0\u5de5\u7528\u306b\u8f38\u5165\u3055\u308c\u305f\u7269\u54c1\uff08\u539f\u6750\u6599\u3001\u751f\u7523\u3084\u52a0\u5de5\u5de5\u7a0b\u3067\u306e\u5fc5\u9700\u54c1\u3001\u52a0\u5de5\u54c1\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u3082\u306e\u3001\u52a0\u5de5\u306e\u305f\u3081\u4f7f\u7528\u3055\u308c\u308b\u6a5f\u68b0\u30fb\u8a2d\u5099\u7b49\uff09
\n\u30fb\u7279\u5225\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u3001\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u3001\u307e\u305f\u306f\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u7279\u306b\u56f0\u96e3\u306a\u5730\u57df\u3001\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u56f0\u96e3\u306a\u5730\u57df\u3078\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084ODA\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u5f62\u6210\u306e\u305f\u3081\u306b\u8f38\u5165\u3055\u308c\u305f\u7269\u54c1\uff08\u8a2d\u5099\u30fb\u6a5f\u68b0\u3001\u79d1\u5b66\u6280\u8853\u7701\u3088\u308a\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u6280\u8853\u30e9\u30a4\u30f3\u306a\u3069\u3067\u4f7f\u7528\u3055\u308c\u308b\u7279\u6b8a\u306a\u8f38\u9001\u7528\u624b\u6bb5\u3001\u52b4\u50cd\u8005\u306e\u79fb\u52d5\u7528\u6a5f\u5668\u3001\u305d\u308c\u3089\u8a2d\u5099\u30fb\u6a5f\u68b0\u306e\u90e8\u54c1\u30fb\u539f\u6750\u6599\u3001\u30d9\u30c8\u30ca\u30e0\u3067\u751f\u7523\u3067\u304d\u306a\u3044\u5efa\u8a2d\u8cc7\u6750\u7b49\uff09
\n\u30fbBOT\u4f01\u696d\u3084\u305d\u306e\u30b5\u30d6\u30b3\u30f3\u30c8\u30e9\u30af\u30bf\u30fc\u306b\u3088\u3063\u3066\u8f38\u5165\u3055\u308c\u308b\u7269\u54c1
\n\u30fb\u77f3\u6cb9\u30ac\u30b9\u4e8b\u696d\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306b\u8f38\u5165\u3055\u308c\u308b\u7269\u54c1\uff08\u8a2d\u5099\u30fb\u6a5f\u68b0\u3001\u77f3\u6cb9\u30ac\u30b9\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u30d9\u30c8\u30ca\u30e0\u3067\u751f\u7523\u3067\u304d\u306a\u3044\u4f9b\u7d66\u54c1\u3001\u533b\u7642\u6a5f\u5668\u3001\u4e8b\u52d9\u6a5f\u5668\u306a\u3069\uff09
\n\u30fb\u79d1\u5b66\u7814\u7a76\u3084\u6280\u8853\u958b\u767a\u6d3b\u52d5\u3067\u76f4\u63a5\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u8f38\u5165\u3055\u308c\u308b\u7269\u54c1
\n\uff08\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u306f\u751f\u7523\u3067\u304d\u306a\u3044\u6a5f\u68b0\u30fb\u8a2d\u5099\u30fb\u90e8\u54c1\u30fb\u4f9b\u7d66\u54c1\u30fb\u8f38\u9001\u624b\u6bb5\u3001\u79d1\u5b66\u7684\u8cc7\u6599\u3001\u66f8\u7c4d\u3001\u65b0\u805e\u3001\u96d1\u8a8c\u3001\u95a2\u9023\u3059\u308b\u96fb\u5b50\u60c5\u5831\u6e90\uff09
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\n\u30fb\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u751f\u7523\u306e\u305f\u3081\u306b\u8f38\u5165\u3055\u308c\u308b\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u306f\u751f\u7523\u3067\u304d\u306a\u3044\u539f\u6750\u6599\u3001\u4f9b\u7d66\u54c1\u3001\u534a\u88fd\u54c1\u306f\u3001\u8f38\u5165\u95a2\u7a0e\u304c\u751f\u7523\u958b\u59cb\u304b\u30895\u5e74\u9593\u514d\u9664\u3002\u307e\u305f\u3001\u7279\u5225\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u307e\u305f\u306f\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u7279\u306b\u56f0\u96e3\u306a\u5730\u57df\u3078\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u751f\u7523\u306e\u305f\u3081\u306b\u8f38\u5165\u3055\u308c\u308b\u304c\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u306f\u751f\u7523\u3067\u304d\u306a\u3044\u534a\u88fd\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u8f38\u5165\u95a2\u7a0e\u304c\u751f\u7523\u958b\u59cb\u304b\u30895\u5e74\u9593\u514d\u9664
\n\u30fb\u7d66\u6c34\u88c5\u7f6e\u3001\u7a7a\u8abf\u8a2d\u5099\u3001\u6d88\u9632\u7528\u8a2d\u5099\u3001\u30b4\u30df\u304a\u3088\u3073\u6392\u6c34\u51e6\u7406\u88c5\u7f6e\u3001\u8f38\u9001\u30b7\u30b9\u30c6\u30e0\u3001\u5e97\u8217\u7528\u30e9\u30f3\u30c9\u30ea\u30fc\u30b7\u30b9\u30c6\u30e0\u3001\u707d\u5bb3\u6642\u8b66\u5831\u88c5\u7f6e\u3001\u533b\u7642\u6a5f\u5668\u3001\u73fe\u91d1\u81ea\u52d5\u9810\u6255\u6a5f\u7b49\u3001DecreeNo.87\/2010\/ND-CP\u306e\u4ed8\u93322\u306b\u5b9a\u3081\u3089\u308c\u308b\u7269\u54c1\u306e\u8f38\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u521d\u56de\u8f38\u5165\u6642\u306e\u307f\u95a2\u7a0e\u306f\u514d\u7a0e<\/p>\n

\u51fa\u6240\uff1a\u8f38\u51fa\u5165\u95a2\u7a0e\u6cd5\u3001DecreeNo.87\/2010\/ND-CP\u3001\u56fd\u969b\u5354\u529b\u9280\u884c\u300c\u6295\u8cc7\u74b0\u5883\u30ec\u30dd\u30fc\u30c8\u300d\u7b49\u306b\u3088\u308a\u4f5c\u6210<\/p>\n

\uff3b\u571f\u5730\u4f7f\u7528\u306b\u95a2\u3059\u308b\u512a\u9047\u63aa\u7f6e\uff3d
\n\u5171\u901a\u6295\u8cc7\u6cd536\u6761\u3067\u306f\u3001\u571f\u5730\u4f7f\u7528\u306b\u95a2\u3059\u308b\u512a\u9047\u63aa\u7f6e\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u901a\u5e38\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4f7f\u7528\u671f\u9593\u306f\u300150\u5e74\u4ee5\u5185\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u6295\u8cc7\u984d\u304c\u5927\u304d\u304f\u6295\u4e0b\u8cc7\u672c\u306e\u56de\u53ce\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3001\u304a\u3088\u3073\u793e\u4f1a\u7d4c\u6e08\u7684\u306a\u6761\u4ef6\u304c\u56f0\u96e3\u306a\u5730\u57df\u3001\u793e\u4f1a\u7d4c\u6e08\u7684\u6761\u4ef6\u304c\u7279\u306b\u56f0\u96e3\u306a\u5730\u57df\u3078\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u300150\u5e74\u3092\u8d85\u3048\u308b\u5229\u7528\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u9650\u308a\u571f\u5730\u306e\u4f7f\u7528\u671f\u9593\u309270\u5e74\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\n\u307e\u305f\u540c\u6cd5\u3067\u306f\u3001\u571f\u5730\u4f7f\u7528\u6a29\u306e\u671f\u9593\u304c\u7d42\u4e86\u3057\u3066\u3082\u3001\u6295\u8cc7\u5bb6\u304c\u571f\u5730\u6cd5\u306e\u898f\u5b9a\u3092\u9075\u5b88\u3057\u3001\u304b\u3064\u5f15\u304d\u7d9a\u304d\u571f\u5730\u4f7f\u7528\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u653f\u5e9c\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u305f\u571f\u5730\u4f7f\u7528\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u571f\u5730\u4f7f\u7528\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u3055\u3089\u306b\u3001DecreeNo.44\/2008\/ND-CP\u306b\u3088\u308b\u3068\u3001\u5968\u52b1\u6295\u8cc7\u5206\u91ce\u304a\u3088\u3073\u5968\u52b1\u6295\u8cc7\u5730\u57df\u3078\u306e\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3064\u3044\u3066\u3001\u571f\u5730\u4f7f\u7528\u6599\u306e\u6e1b\u514d\u63aa\u7f6e\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8981\u4ef6\u306b\u5fdc\u3058\u306620\uff5e100%\u306e\u6e1b\u514d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5404\u8981\u4ef6\u306e\u5b9a\u7fa9\u306f\u3001\u5171\u901a\u6295\u8cc7\u6cd5\u7b49\u306e\u898f\u5b9a\u306b\u5f93\u3046\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

<\/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<\/p>\n

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\n\u3054\u8cea\u554f\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u5f0a\u793e\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u307e\u3067\u304a\u9858\u3044\u3057\u307e\u3059\u3002
\n\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/a><\/p>\n

 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d9\u30c8\u30ca\u30e0\u62e0\u70b9<\/p>\n

\u9032\u85e4\u82f1\u6a39<\/p>\n

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

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