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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;; 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\">\u6708\u3000<\/span><span lang=\"EN-US\"><font face=\"Century\">21<\/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\u65e5\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\">\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; mso-hansi-theme-font: minor-latin\">\u5e74\u306b\u6e21\u308b\u5185\u6226\u304c\u7d42\u7d50\u3057\u3066\u4ee5\u964d\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\">\u5fa9\u8208\u9700\u8981\u3092\u53d7\u3051\u56fd\u5185\u5168\u571f\u3067\u306e\u516c\u5171\u6295\u8cc7\u306e\u9700\u8981\u62e1\u5927\u3068\u3001\u8f38\u51fa\u306e\u56de\u5fa9\u50be\u5411\u304c\u898b\u3066\u53d6\u308c\u307e\u3059\u3002<\/font><\/span><\/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\">\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;; 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\u306b\u6b21\u3050\u9ad8\u6c34\u6e96\u3067\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\u3092\u8a18\u9332\u3057\u307e\u3057\u305f\u3002<\/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\">\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;; 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\u524d\u5f8c\u306e\u9ad8\u6210\u9577\u304c\u898b\u8fbc\u307e\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/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\">\u30b9\u30ea\u30e9\u30f3\u30ab\u306f\u3001\u6771\u30a2\u30b8\u30a2\u3068\u897f\u30a2\u30b8\u30a2\u3001\u4e2d\u6771\u3092\u7d50\u3076\u4e2d\u7d99\u5730\u70b9\u3067\u3042\u308a\u3001<\/font><\/span><\/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\">\u30a4\u30f3\u30c9\u30fb\u30d1\u30ad\u30b9\u30bf\u30f3\u3068\u3044\u3046<\/span><span lang=\"EN-US\"><font face=\"Century\">2<\/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\">\u5927\u6d88\u8cbb\u56fd\u3068\u306e\u9593\u3067\u81ea\u7531\u8cbf\u6613\u5354\u5b9a\u3092\u7d50\u3093\u3067\u3044\u308b\u305f\u3081\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\">\u8cbf\u6613\u306b\u639b\u304b\u308b\u8cbb\u7528\u304c\u6291\u3048\u3089\u308c\u308b\u3068\u3044\u3046\u6295\u8cc7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/font><\/span><\/p>\n<p class=\"MsoNormal\" style=\"MARGIN: 0mm 0mm 0pt\"><span style=\"FONT-FAMILY: &quot;\uff2d\uff33 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