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{"id":663,"date":"2011-05-30T16:07:23","date_gmt":"2011-05-30T16:07:23","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/vietnam_blog\/%e3%82%b9%e3%83%aa%e3%83%a9%e3%83%b3%e3%82%ab%e7%8f%be%e5%9c%b0%e6%b3%95%e4%ba%ba%e8%a8%ad%e7%ab%8b%e3%81%ae%e3%81%8a%e7%9f%a5%e3%82%89%e3%81%9b\/"},"modified":"2021-08-22T06:36:08","modified_gmt":"2021-08-22T06:36:08","slug":"news-3","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/vietnam_blog\/news-3\/","title":{"rendered":"\u30b9\u30ea\u30e9\u30f3\u30ab\u73fe\u5730\u6cd5\u4eba\u8a2d\u7acb\u306e\u304a\u77e5\u3089\u305b"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><font size=\"2\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u53bb\u308b\u3000<\/span><span lang=\"EN-US\"><font face=\"Century\">5<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; 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mso-hansi-theme-font: minor-latin\">\u30b9\u30ea\u30e9\u30f3\u30ab\u306b\u73fe\u5730\u6cd5\u4eba<\/span><span lang=\"EN-US\"><font face=\"Century\">Tokyo Consulting Firm (Private) Limited<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u3000\u3092\u8a2d\u7acb\u3057\u3001<\/span><\/font><\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\"><font size=\"2\">\u4eca\u822c\u55b6\u696d\u3092\u958b\u59cb\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002<\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><span lang=\"EN-US\"><\/span><\/p>\n<p><font face=\"Century\" size=\"2\"> <\/font><\/p>\n<\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><font size=\"2\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u30b9\u30ea\u30e9\u30f3\u30ab\u306f<\/span><span lang=\"EN-US\"><font face=\"Century\">2009<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u5e74\u306b<\/span><span lang=\"EN-US\"><font face=\"Century\">25<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; 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mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u305d\u306e\u7d50\u679c\u3001<\/span><span lang=\"EN-US\"><font face=\"Century\">2010<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u5e74\u306e\u7d4c\u6e08\u6210\u9577\u7387\u306f<\/span><span lang=\"EN-US\"><font face=\"Century\">1978<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u5e74\u306e<\/span><span lang=\"EN-US\"><font face=\"Century\">8.2<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; 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mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u56fd\u5185\u306e\u5de5\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u90e8\u9580\u3067\u306f\u305d\u308c\u305e\u308c<\/span><span lang=\"EN-US\"><font face=\"Century\">8.4<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\uff05\u3001<\/span><span lang=\"EN-US\"><font face=\"Century\">8.0<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\uff05\u3068<\/span><span lang=\"EN-US\"><font face=\"Century\">02<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u5e74\u4ee5\u6765\u306e\u9ad8\u6210\u9577\u7387\u3092\u5b9f\u73fe\u3057\u3001<\/span><\/font><\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><font size=\"2\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u89b3\u5149\u5ba2\u6570\u306f\u524d\u5e74\u6bd4<\/span><span lang=\"EN-US\"><font face=\"Century\">46.1<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-f\namily: Century; mso-hansi-theme-font: minor-latin\">\uff05\u5897\u306e<\/span><span lang=\"EN-US\"><font face=\"Century\">65<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u4e07\u4eba\u306b\u306e\u307c\u308b\u306a\u3069\u597d\u8abf\u306a\u7d4c\u6e08\u72b6\u6cc1\u304c\u7d9a\u304f\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/font><\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><span lang=\"EN-US\"><\/span><\/p>\n<p><font face=\"Century\" size=\"2\"> <\/font><\/p>\n<\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\"><font size=\"2\">\u3000\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u8f38\u51fa\u3084\u56fd\u5185\u3078\u306e\u76f4\u63a5\u6295\u8cc7\u306e\u62e1\u5927\u3001\u6d77\u5916\u304b\u3089\u306e\u65c5\u884c\u5ba2\u306e\u5897\u52a0\u306a\u3069\u306b\u5f8c\u62bc\u3057\u3055\u308c\u3001<\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><font size=\"2\"><span lang=\"EN-US\"><font face=\"Century\">2011<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: '\uff2d\uff33 \u660e\u671d'; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Century; mso-hansi-theme-font: minor-latin\">\u5e74\u306f<\/span><span lang=\"EN-US\"><font face=\"Century\">8.0<\/font><\/span><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 \u660e\u671d&quot;,&quot;serif&quot;; 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