{"id":3922,"date":"2019-12-23T14:40:54","date_gmt":"2019-12-23T05:40:54","guid":{"rendered":"http:\/\/kumakiblog.com\/?p=3922"},"modified":"2019-12-23T14:55:14","modified_gmt":"2019-12-23T05:55:14","slug":"%e3%80%90%e3%83%a9%e3%83%96%e3%82%a2%e3%83%b3%e6%b3%95%e4%ba%ba%e3%81%ae%e5%ae%9f%e4%bd%93%e8%a6%81%e4%bb%b6%ef%bc%9a%e7%b6%9a%e5%a0%b1%ef%bc%86%e8%b6%85%e9%87%8d%e8%a6%81%e3%80%912019%e5%b9%b412","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=3922","title":{"rendered":"\u3010\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5b9f\u4f53\u8981\u4ef6\uff1a\u7d9a\u5831\uff06\u8d85\u91cd\u8981\u30112019\u5e7412\u670820\u65e5\u306e\u767a\u8868\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><img decoding=\"async\" class=\"size-large wp-image-3928\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-1024x759.jpg\" alt=\"\" width=\"723\" height=\"536\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-1024x759.jpg 1024w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-300x222.jpg 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-768x569.jpg 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-1536x1139.jpg 1536w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-2048x1518.jpg 2048w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/IMG_20191221_090554-405x300.jpg 405w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\nKSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb\u306e\u718a\u6728\u3067\u3059\u3002<\/p>\n<p>\u524d\u56de\u306e\u30d6\u30ed\u30b0\u8a18\u4e8b\u306b\u3066\u3054\u7d39\u4ecb\u3057\u305f2019\u5e7412\u670811\u65e5\u4ed8\u3051\u306e\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u306e\u5185\u5bb9\u306b\u3064\u304d\u307e\u3057\u3066\u3001<br \/>\n2019\u5e7412\u670820\u65e5\uff08\u5148\u9031\u306e\u91d1\u66dc\u65e5\uff09\u306b\u3001\u8ffd\u52a0\u8aac\u660e\u306e\u6587\u66f8\u304c\u767a\u4fe1\u3055\u308c\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u5148\u9031\u91d1\u66dc\u306b\u767a\u8868\u3055\u308c\u305f\u3070\u304b\u308a\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u3001\u9031\u660e\u3051\u3067\u3042\u308b\u4eca\u73fe\u5728\uff08\u6708\u66dc\u65e5\uff09\u306b\u306f<br \/>\n\u307e\u3060\u30e9\u30d6\u30a2\u30f3\u91d1\u878d\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u30a2\u30c3\u30d7\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001<br \/>\n\u4ee5\u4e0b\u306b\u3001\u79c1\u304c\u5165\u624b\u3057\u305f\u5f53\u8a72\u6587\u66f8\u306e\u753b\u50cf\u3092\u8ee2\u8f09\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-3923\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page1.png\" alt=\"\" width=\"609\" height=\"861\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page1.png 609w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page1-212x300.png 212w\" sizes=\"(max-width: 609px) 100vw, 609px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-large wp-image-3924\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page2.png\" alt=\"\" width=\"613\" height=\"868\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page2.png 613w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page2-212x300.png 212w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-large wp-image-3925\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page3.png\" alt=\"\" width=\"615\" height=\"863\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page3.png 615w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2019\/12\/page3-214x300.png 214w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u6587\u66f8\u306e\u5185\u5bb9\u3092\u3056\u3063\u304f\u308a\u3068\u3054\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff11\uff0e\uff08\u91cd\u8981\uff09\u3053\u306e\u5909\u66f4\u306e\u52b9\u529b\u767a\u751f\u65e5<\/span><\/h3>\n<p>\u307e\u305a\u3072\u3068\u3064\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u70b9\u3068\u3057\u307e\u3057\u3066\u3001<br \/>\n\u4e0b\u8a18\u306b\u8ff0\u3079\u308b\u5b9f\u4f53\u8981\u4ef6\u306e\u5909\u66f4\u306e\u52b9\u529b\u767a\u751f\u65e5\u306b\u3064\u304d\u307e\u3057\u3066\u3001<br \/>\n\uff11\uff12\u6708\uff12\uff10\u65e5\u4ed8\u3051\u306e\u3053\u306e\u6587\u66f8\u3067\u306f\u3001\u300cThe effective date for the above changes is from 1 January 2019\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n2020\u5e741\u67081\u65e5\u3067\u306f\u306a\u304f\u30012019\u5e741\u67081\u65e5\u3001\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u5909\u66f4\u304c\u3001\u7de9\u548c\u3055\u308c\u305f\u90e8\u5206\u3060\u3051\u3067\u306a\u304f\u3001<span style=\"color: #ff0000;\">\u53b3\u683c\u5316\u3055\u308c\u305f\u90e8\u5206\u3082\u542b\u3081\u3066<\/span>\u3001<br \/>\n<span style=\"color: #ff0000;\">2019\u5e741\u67081\u65e5\u306b\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u3001<\/span><br \/>\n\u7d50\u679c\u3001<span style=\"color: #ff0000;\">\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u306f\u30012019\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u512a\u9047\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\uff12\uff14\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/span><br \/>\n\u3068\u3044\u3046\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059<span style=\"color: #000000;\">\uff08\u3055\u3089\u306b\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u3067\u306f\u306a\u304f\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u5236\u3067\u3042\u308bIncome Tax Act\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\uff09\u3002<\/span><\/p>\n<p>\u65e5\u672c\u306e\u611f\u899a\u304b\u3089\u3057\u307e\u3059\u3068\u3001\u7a0e\u6cd5\u3084\u305d\u306e\u901a\u9054\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u8981\u4ef6\u304c\u53b3\u683c\u3055\u308c\u3066\u3044\u305f\u5185\u5bb9\u304c\u904e\u53bb\u306b\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u308b<br \/>\n\u3068\u3044\u3046\u70b9\u304c\u4fe1\u3058\u304c\u305f\u3044\u3067\u3059\u304c\u3001\u78ba\u304b\u306b\u3001\u300cfrom 1 January 2019\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff12\uff0e\u9280\u884c\u696d\u306e\u5b9f\u4f53\u8981\u4ef6\u306e\u82e5\u5e72\u306e\u53b3\u683c\u5316<\/span><\/h3>\n<p>\u30e9\u30d6\u30a2\u30f3\u9280\u884c\u3001\u6295\u8cc7\u9280\u884c\u7b49\u306e\u5b9f\u4f53\u8981\u4ef6\u306b\u3064\u304d\u307e\u3057\u3066\u3001<br \/>\n2019\u5e741\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u901a\u9054\uff08P.U.(A) 392\/2018\uff09\u306b\u304a\u3044\u3066\u306f\u3001<\/p>\n<p>\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u30013\u540d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u30b9\u30bf\u30c3\u30d5\uff1b\u53ca\u3073\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u3001\u5e74\u959318\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u652f\u51fa<\/p>\n<p>\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001<br \/>\n\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001<\/p>\n<p>\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u30013\u540d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u30b9\u30bf\u30c3\u30d5\uff1b\u53ca\u3073\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u3001\u5e74\u959320\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u652f\u51fa<\/p>\n<p>\u3068\u306a\u308b\u3088\u3046\u3067\u3059\u3002<br \/>\n\uff08\u4e0b\u7dda\u3092\u5f15\u3044\u3066\u3044\u308b\u652f\u51fa\u8981\u4ef6\u306e\u90e8\u5206\u304c\u82e5\u5e72\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff13\uff0e\u4fdd\u967a\u696d\u95a2\u4fc2\u306e\u5b9f\u4f53\u8981\u4ef6\u306e\u7de9\u548c<\/span><\/h3>\n<p>\u4fdd\u967a\u4f1a\u793e\u3001\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u4f1a\u793e\u3001\u4fdd\u967a\u30d6\u30ed\u30fc\u30ab\u30fc\u4f1a\u793e\u7b49\u306e\u5b9f\u4f53\u8981\u4ef6\u306b\u3064\u304d\u307e\u3057\u3066\u3001<br \/>\n2019\u5e741\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u901a\u9054\u3067\u306f\u3001\u30d5\u30eb\u52e4\u52d9\u30b9\u30bf\u30c3\u30d5\u304c\u696d\u7a2e\u306b\u3088\u3063\u30663\u540d\u304b\u3089\uff14\u540d\u7a0b\u5ea6\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001<br \/>\n2\u540d\u304b\u30893\u540d\u7a0b\u5ea6\u306b\u7de9\u548c\u3055\u308c\u305f\u3088\u3046\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3001\u4ee3\u308f\u308a\u306b\u3001\u5e74\u9593\u306e\u652f\u51fa\u8981\u4ef6\u304c15\u4e07\u30ea\u30f3\u30ae\u304b\u308920\u4e07\u30ea\u30f3\u30ae\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u696d\u7a2e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff14\uff0e\u30ea\u30fc\u30b9\u696d\u306e\u5b9f\u4f53\u8981\u4ef6\u306e\u5909\u66f4<\/span><\/h3>\n<p>\u30ea\u30fc\u30b9\u696d\u306b\u3064\u3044\u3066\u3082\u3001\u30b9\u30bf\u30c3\u30d5\u8981\u4ef6\u3001\u5e74\u9593\u652f\u51fa\u8981\u4ef6\u306b\u5909\u66f4\u304c\u3042\u308b\u3088\u3046\u3067\u3059\u3002<br \/>\n\u3053\u306e\u8a73\u7d30\u306f\u5272\u611b\u3057\u307e\u3059\uff08\u4e0a\u8a18\u753b\u50cf\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff15\uff0eHolding Company\u306e\u5b9a\u7fa9\u306e\u5909\u66f4\u3068\u8981\u4ef6\u306e\u7de9\u548c\u3068\u53b3\u683c\u5316<\/span><\/h3>\n<p>2019\u5e741\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u901a\u9054\u3067\u306f\u3001Investment holding\u6d3b\u52d5\u3092\u3057\u3066\u3044\u308b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u3046\u3061\u3001\u300cHolding Company\u300d\u6d3b\u52d5\u306b\u3042\u305f\u308b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u307f\u304c\u5b9f\u4f53\u8981\u4ef6\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u304a\u308a\u3001<br \/>\n\u305d\u306e\u5b9a\u7fa9\u306f\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u4ed6\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u3092\uff15\uff10\uff05\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\uff1b\u53ca\u3073<br \/>\n\u53d6\u7de0\u5f79\u4f1a\u3082\u652f\u914d\u3057\u3066\u3044\u308b<\/p>\n<p>\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001<br \/>\n2019\u5e741\u67081\u65e5\u65bd\u884c\u306e\u901a\u9054\u306e21\u696d\u7a2e\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u300cHolding Company\u300d\u306e\u90e8\u5206\u30922\u3064\u306b\u5206\u3051\u3001<br \/>\n\u300cHolding Company-Pure Equity Holding Activity\u300d<br \/>\n\u300cHolding Company- Non Pure Equity Holding Activity\u300d<br \/>\n\u3068\u306e\u4e8c\u6bb5\u306b\u308f\u3051\u3001<br \/>\n<span style=\"color: #ff0000;\">Investment holding \u6d3b\u52d5\u3092\u3057\u3066\u3044\u308b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u5168\u4f53\u306b\u5b9f\u4f53\u8981\u4ef6\u304c\u5fc5\u8981<\/span>\u3068\u306a\u308b\u3088\u3046\u3067\u3059\uff08<span style=\"color: #ff0000;\">2019\u5e74\u5ea6\u306b\u9061\u3063\u3066<\/span>\uff09\u3002<\/p>\n<p><span style=\"text-decoration: underline;\">Pure Equity Holding\u306e\u5b9a\u7fa9<\/span>\u306f\u3001<br \/>\n\u682a\u5f0f\u3078\u306e\u6295\u8cc7\u304a\u3088\u3073\u53ce\u5165\u304c\u305d\u306e\u914d\u5f53\u306e\u307f\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3001<\/p>\n<p>\u305d\u3057\u3066\u3001<br \/>\n<span style=\"text-decoration: underline;\">Non Pure Equity Holding \u306e\u5b9a\u7fa9<\/span>\u306f\u3001<br \/>\n\u300cPure Equity Holding\u6d3b\u52d5\u300d\u4ee5\u5916\u306eInvestment holding \u6d3b\u52d5\uff08\u3064\u307e\u308a\u3001\u30d5\u30a1\u30f3\u30c9\u3078\u306e\u6295\u8cc7\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u3001\u50b5\u6a29\u3078\u306e\u6295\u8cc7\u7b49\uff09\u3001<br \/>\n\u3092\u3057\u3066\u3044\u308b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u304c\u8a72\u5f53\u3059\u308b\uff08\uff1d<span style=\"text-decoration: underline;\">\u3064\u307e\u308a\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u6295\u8cc7\u6d3b\u52d5\u4f1a\u793e\u304c\u8a72\u5f53<\/span>\uff09\u3001<\/p>\n<p>\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306b\u8ab2\u305b\u3089\u308c\u308b\u5b9f\u4f53\u8981\u4ef6\u306f\u3001\u4e0a\u8a18\u753b\u50cf\u306e\u300cRevised Substance Regulations\u300d\uff08\uff1d\u5909\u66f4\u5f8c\u306e\u5b9f\u4f53\u8981\u4ef6\uff09\u306e\u6b04\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u304c\u3001<br \/>\nFTE\u304cFull time employees\uff08\uff1d\u30d5\u30eb\u52e4\u52d9\u5f93\u696d\u54e1\u8981\u4ef6\uff09\u306e\u7565\u3067\u3001OPEX\u304cOperational Expenses\uff08\uff1d\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u3001\u6700\u4f4e\u5e74\u9593\u652f\u51fa\u8981\u4ef6\uff09\u306e\u7565\u3067\u3059\u3002<\/p>\n<p>\u3056\u304f\u308a\u66f8\u304d\u51fa\u3057\u307e\u3059\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\"><strong>Non-Pure Equity Holding Activities\uff08\u682a\u5f0f\u4fdd\u6709\u3068\u914d\u5f53\u53ce\u5165\u306e\u307f\uff09<\/strong><br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u3001\u30d5\u30eb\u52e4\u52d9\u306e\u30b9\u30bf\u30c3\u30d5\uff1a\uff11\u540d<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u3001\u5e74\u9593\u306e\u6700\u4f4e\u652f\u51fa\uff1a2\u4e07\u30ea\u30f3\u30ae<\/p>\n<p style=\"padding-left: 40px;\"><strong>Pure Equity Holding Activities\uff08\u682a\u5f0f\u6295\u8cc7\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u4ed6\u306e\u6295\u8cc7\u6d3b\u52d5\u3082\u3057\u3066\u3044\u308b\uff09<\/strong><br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u3001\u30d5\u30eb\u52e4\u52d9\u306e\u30b9\u30bf\u30c3\u30d5\uff1a\u306a\u3057\u3002\u305f\u3060\u3057\u3001\u4f1a\u793e\u306eManagement and Control\u304c\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u3066\u884c\u3046\u3053\u3068\u3002<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3051\u308b\u3001\u5e74\u9593\u306e\u6700\u4f4e\u652f\u51fa\uff1a2\u4e07\u30ea\u30f3\u30ae<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u3093\u3069\u3082\u5f37\u8abf\u3057\u307e\u3059\u304c\u30012019\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u512a\u9047\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3053\u306e\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff16\uff0e\u3053\u306e\u5909\u66f4\u30ea\u30b9\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u305d\u306e\u4ed6\u306e\u696d\u7a2e\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>2019\u5e741\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u5b9f\u4f53\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u308b21\u696d\u7a2e\u306e\u3046\u3061\u3001<br \/>\n\u4eca\u56de\u306e\u4e0a\u8a18\u6539\u6b63\u5185\u5bb9\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u696d\u7a2e\uff08\u305f\u3068\u3048\u3070\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30c8\u30fc\u30af\u30f3\u4f1a\u793e\u3001\u305d\u306e\u4ed6\u8af8\u3005\u306e\u696d\u7a2e\uff09\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<p style=\"padding-left: 40px;\">The requirements for other entities under P.U.(A) 392\/2018 which are not listed below will remain status quo.<\/p>\n<p>\u3068\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u305d\u308c\u3089\u306e\u696d\u7a2e\u306b\u3064\u3044\u3066\u306f\u30012019\u5e741\u67081\u65e5\u65bd\u884c\u306e\u901a\u9054\u306e\u5b9f\u4f53\u8981\u4ef6\u304c\u5909\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\uff17\uff0e\uff08\u91cd\u8981\uff09\uff12\uff11\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u306b\u3064\u3044\u3066<\/span><\/span><\/h3>\n<p><strong><span style=\"color: #ff0000;\">\u5f0a\u793e\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u5927\u534a\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u30e9\u30d6\u30a2\u30f3\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5927\u534a\u306f\u3001\u3044\u307e\u5b9f\u4f53\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\uff08\u4e00\u822c\u306e\u8cbf\u6613\u696d\u3001IT\u4e8b\u696d\u3001\u30b3\u30f3\u30b5\u30eb\u696d\u7b49\uff09\u3067\u3059\u304c\u3001<br \/>\n\u305d\u308c\u3089\u306b\u3064\u3044\u3066\u306e\u5b9f\u4f53\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u6587\u66f8\u3067\u3082\u307e\u3060\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3001\u4eca\u56de\u306e\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u6539\u6b63\uff08\uff1d\uff12\uff10\uff11\uff19\u5e74\u5ea6\uff11\u6708\uff11\u65e5\u306b\u9061\u3063\u3066\u9069\u7528\uff09\u3084\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u7f72\u306e\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u3088\u308a\u307e\u3059\u3068\u3001<br \/>\n\u300c\u5b9f\u4f53\u8981\u4ef6\u304c\u660e\u8a18\u3055\u308c\u306a\u3044\u696d\u7a2e\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u3084\u305d\u306e\u5f8c\u306e\u5e74\u5ea6\u3082\uff12\uff14\uff05\u3092\u8ab2\u7a0e\u3059\u308b\u300d\u3068\u3044\u3046\u65b9\u5411\u6027\u3082\u6709\u529b\u3068\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u3068\u3082\u805e\u304d\u307e\u3059\u306e\u3067\u3001\u73fe\u5834\u3068\u3057\u3066\u306f\u3001\uff12\uff11\u696d\u7a2e\u4ee5\u5916\u306b\u3064\u3044\u3066\u3082\u3001\u4f55\u3089\u304b\u306e\u5b9f\u4f53\u8981\u4ef6\u304c\u4eca\u56de\u306e\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u306b\u76db\u308a\u8fbc\u307e\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u304a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\uff11\uff12\u6708\uff12\uff10\u65e5\u306e\u6587\u66f8\u3067\u3082\u7d50\u5c40\u3001\uff12\uff11\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u306f\u660e\u8a18\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u306e\u3067\u3001\u304a\u305d\u3089\u304f\u307e\u3060\u8b70\u8ad6\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u4e88\u60f3\u3057\u307e\u3059\u304c\u3001\u3082\u3057\u3053\u306e\u307e\u307e\u3001\uff12\uff11\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u3001\u3064\u307e\u308a\u3001\u4e00\u822c\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\uff08\uff1d\u901a\u5e38\u306e\u8cbf\u6613\u696d\u3084\u3001IT\u696d\u3084\u30b3\u30f3\u30b5\u30eb\u696d\u306a\u3069\uff09\u306b\u95a2\u3057\u3066\u5b9f\u4f53\u8981\u4ef6\u306e\u767a\u8868\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001<br \/>\n\u73fe\u5728\u3001\u4e00\u822c\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u65b9\u3005\u3082\u3001\uff11\uff12\u6708\u306b\u5165\u3063\u3066\u304b\u3089\u306e\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304b\u3089\u306e\u63a8\u85a6\u306b\u5f93\u3044\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u4fe1\u8a17\u4f1a\u793e\u304b\u3089\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u306a\u304c\u3089\u6025\u3044\u3067\u304a\u3089\u308c\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001<br \/>\n<span style=\"color: #ff0000;\">\u6700\u60aa\u306e\u30b7\u30ca\u30ea\u30aa\u3068\u3057\u3066\u306f\u3001\u300c\uff12\uff10\uff11\uff19\u5e74\u672b\u307e\u3067\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7d50\u5c40\u3001\uff13\uff05\u304c\u9069\u7528\u3055\u308c\u305a\u3001\uff12\uff14\uff05\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306b\u57fa\u3065\u304d\uff12\uff14\uff05\u3067\u306f\u306a\u304f\u3001Income Tax\u306b\u57fa\u3065\u304d\uff12\uff14\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\uff09\u300d<\/span><br \/>\n<span style=\"color: #ff0000;\">\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/span><br \/>\n<span style=\"color: #ff0000;\">\u3068\u3044\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\">12\u6708\u306e\u521d\u3081\u306e\u9803\u306f\u3001\u300c21\u696d\u7a2e\u4ee5\u5916\u306b\u306f\u5b9f\u4f53\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u3092\u7948\u308b\u300d\u3068\u3044\u3046\u304b\u305f\u3061\u3067\u3057\u305f\u304c\u3001\u3080\u3057\u308d\u4eca\u306f\u300c21\u696d\u7a2e\u4ee5\u5916\u306b\u3082\u5b9f\u4f53\u8981\u4ef6\u304c\u9069\u7528\u3055\u308c\u3001\u5b9f\u4f53\u8981\u4ef6\u3055\u3048\u6e80\u305f\u305b\u3070\u30e9\u30d6\u30a2\u30f3\u306e\u512a\u9047\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u7948\u308b\u300d\u3068\u3044\u3046\u72b6\u6cc1\u306b\u5909\u308f\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\uff11\uff12\u6708\uff12\uff10\u65e5\u306e\u6587\u66f8\u306b\u3064\u3044\u3066\u3001\u3072\u3068\u307e\u305a\u79c1\u304c\u4ed8\u304d\u5408\u3044\u306e\u3042\u308b\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u306e\u3044\u304f\u3064\u304b\u3068\u8a71\u3057\u3066\u307f\u307e\u3057\u305f\u3068\u3053\u308d\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u307e\u3060\u5e74\u672b\u307e\u3067\u306b\u3001\u3042\u308b\u3044\u306f\u3001\u5e74\u304c\u660e\u3051\u305f\u5f8c\u306b\u8272\u3005\u306a\u3053\u3068\u304c\u3055\u3089\u306b\u8986\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u72b6\u6cc1\u3067\u3059\u306e\u3067\u3001<br \/>\n\u5f15\u304d\u7d9a\u304d\u3001\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u304a\u5f85\u3061\u4e0b\u3055\u3044\u3001<\/p>\n<p>\u3068\u306e\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5148\u9031\u6728\u66dc\u3001\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u5354\u4f1a\u306e\u30d3\u30c3\u30b0\uff14\u3068\u3082\u8a00\u308f\u308c\u308c\u308b\u4fe1\u8a17\u4f1a\u793e\uff08TMF\u3001NobleHouse\u3001Kengsinton\u3001Tricor\uff09\u3067\u5354\u8b70\u3092\u884c\u3044\u3001<br \/>\n\u73fe\u72b6\u306e\u78ba\u8a8d\u3084\u4eca\u5f8c\u3069\u306e\u3088\u3046\u306b\u5f53\u5c40\u3068\u5354\u8b70\u3092\u3059\u3059\u3081\u3066\u3044\u304f\u304b\u7b49\u3092\u8a71\u3057\u5408\u3063\u305f\u3088\u3046\u3067\u3059\u3002<br \/>\n\u305d\u306e\u3046\u3061\u306e\u3072\u3068\u3064Tricor\u306f\u3001\u305d\u308c\u307e\u3067\u3001\uff12\uff11\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u306b\u5bfe\u3057\u3066\u306f\u3001\u300c\uff12\uff10\uff11\uff19\u5e74\uff11\uff12\u6708\uff13\uff11\u65e5\u307e\u3067\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6574\u3048\u308b\u3053\u3068\u3092\u52e7\u3081\u308b\u300d\u65e8\u306e\u6848\u5185\u3092\u51fa\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001<br \/>\n\u6728\u66dc\u65e5\u3001\uff12\uff11\u696d\u7a2e\u4ee5\u5916\u306b\u5411\u3051\u3066\u3082\u3001\u3064\u3044\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6574\u3048\u308b\u65e8\u306e\u6848\u5185\u3092\u4e00\u6589\u9001\u4fe1\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3001\u672c\u30e1\u30fc\u30eb\u306e\u4e3b\u984c\u3067\u3042\u308b\u4e0a\u8a18\u306e\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u306f\u3001\u305d\u306e\u30d3\u30c3\u30b0\uff14\u306e\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u5f8c\u306e\u91d1\u66dc\u65e5\u3067\u3059\u306e\u3067\u3001<br \/>\n\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u30d3\u30c3\u30b0\uff14\u304c\u3069\u306e\u3088\u3046\u306a\u6848\u5185\u3092\u51fa\u3059\u304b\u3082\u6ce8\u8996\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u4fe1\u8a17\u4f1a\u793e\u5354\u4f1a\u3068\u3057\u3066\u306f\u3001\u3082\u3057\u4e00\u822c\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7a0e\u7387\u304c\u5b9f\u4f53\u8981\u4ef6\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\uff12\uff14\uff05\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u4fe1\u8a17\u4f1a\u793e\u306e\u5927\u534a\u306f\u9589\u5e97\u3067\u3059\u306e\u3067\u5f7c\u3089\u3068\u3057\u3066\u3082\u5fc5\u6b7b\u306b\u5f53\u5c40\u3068\u4ea4\u6e09\u3057\u3066\u3044\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff18\uff0e\uff08\u5b9f\u4f53\u8981\u4ef6\uff09\uff12\uff10\uff11\uff19\u5e74\u672b\u307e\u3067\u306b\u3069\u3046\u5bfe\u5fdc\u3059\u308b\u304b<\/span><\/h3>\n<p>\u4e0a\u8a18\u306e\u6d41\u308c\u3092\u53d7\u3051\u3066\u3001\uff12\uff10\uff11\uff19\u5e74\u672b\u8fc4\u306b\u3069\u3046\u5bfe\u5fdc\u3059\u308b\u304b\u306f\u3001\u307e\u3059\u307e\u3059\u60a9\u307e\u3057\u3044\u72b6\u6cc1\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f0a\u793e\u3068\u3057\u3066\u3082\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u96e3\u3057\u3044\u72b6\u6cc1\u3067\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306b\u66f8\u304f\u3053\u3068\u304c\u30d9\u30bf\u30fc\u306a\u306e\u304b\u78ba\u4fe1\u306f\u3082\u306f\u3084\u306a\u3044\u3067\u3059\u304c\u3001<br \/>\n\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306b\u307b\u307c\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306f\u3001<br \/>\n\uff13\uff05\u306b\u306a\u308d\u3046\u3068\u3001\uff12\uff14\uff05\u306b\u306a\u308d\u3046\u3068\u305d\u308c\u307b\u3069\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067<br \/>\n\u69d8\u5b50\u898b\u3067\u826f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306b\u304b\u306a\u308a\u306e\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u30b5\u30dd\u30fc\u30c8\u306e\u3082\u3068\u3001\uff12\uff10\uff11\uff19\u5e74\uff11\uff12\u6708\u672b\u307e\u3067\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6574\u3048\u305f\u3068\u3057\u3066\u3082\u3001<br \/>\n\u7d50\u5c40\uff12\uff14\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3068\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u8cbb\u3084\u3057\u305f\u8cbb\u7528\u304c\u7121\u99c4\u306b\u306a\u308b\u70b9\u304c\u60a9\u307e\u3057\u3044\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3001\u5f0a\u793e\u304c\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u306b\u3054\u7d39\u4ecb\u3057\u3066\u3044\u308b\u4fe1\u8a17\u4f1a\u793e\u306eB\u793e\u3068\u3057\u3066\u306f\u3001<br \/>\n\u4e07\u304c\u4e00\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u3057\u3066\u3082\uff12\uff14\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u6700\u60aa\u306e\u4e8b\u614b\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f<br \/>\n\u306a\u308b\u3079\u304f\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u304a\u652f\u6255\u3044\u3044\u305f\u3060\u3044\u305f\u8cbb\u7528\u306e\u4e00\u90e8\u3067\u3082\u3054\u8fd4\u91d1\u3067\u304d\u308b\u3088\u3046\u3001<br \/>\n\u8abf\u6574\u3092\u884c\u3046\u8003\u3048\u306f\u3042\u308b\u3088\u3046\u3067\u3059\u306e\u3067\u3001<br \/>\n\u3084\u306f\u308a\u4f9d\u7136\u3068\u3057\u3066\u3001\u5f7c\u3089\u3068\u3057\u3066\u306f<br \/>\n\u300c\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\uff12\uff10\uff11\uff19\u5e74\u672b\u307e\u3067\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3088\u3046\u6025\u3050\u3053\u3068\u300d\u3092\u52e7\u3081\u3066\u306f\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u672b\u307e\u3067\u306b\u3082\u3057\u304b\u3059\u308b\u3068\u7d50\u8ad6\u304c\u3067\u305a\u3001\u3042\u308b\u3044\u306f\uff12\uff14\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u7d50\u8ad6\u304c\u3067\u305f\u3068\u3057\u3066\u3082\u3001<br \/>\n\u305d\u306e\u5f8c\u306e\u8a71\u3057\u5408\u3044\u6b21\u7b2c\u3067\u306f\u7de9\u548c\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306e\u3067\uff08\u306a\u3093\u3068\u3044\u3063\u3066\u3082\u8272\u3005\u3068\u9061\u3063\u3066\u5909\u66f4\u3055\u308c\u308b\u56fd\u3067\u3059\u306e\u3067\uff09\u3001<br \/>\n\u305d\u306e\u610f\u5473\u3067\u3082\u3001\u3084\u306f\u308a\u307e\u305a\u306f\uff12\uff10\uff11\uff19\u5e74\u672b\u307e\u3067\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6574\u3048\u308b<br \/>\n\u3068\u3044\u3046\u65b9\u5411\u6027\u304c\u4eca\u306e\u4e0d\u78ba\u304b\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3082\u30d9\u30bf\u30fc\u3068\u8a00\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093<br \/>\n\uff08\u3068\u306f\u3044\u3048\u3001\u72b6\u6cc1\u304c\uff11\u9031\u9593\u5358\u4f4d\u3067\u3053\u308d\u3053\u308d\u304b\u308f\u308b\u72b6\u6cc1\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3082\u306f\u3084\u8ab0\u3082\u306e\u7406\u89e3\u3092\u8d85\u3048\u308b\u72b6\u6cc1\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001<br \/>\n\u3082\u306f\u3084\u4eca\u6700\u5584\u3068\u3044\u3048\u308b\u3053\u3068\u3082\u3001\u3042\u308b\u65e5\u3072\u3068\u3064\u306e\u767a\u8868\u3067\u7d50\u679c\u7684\u306b\u306f\u305d\u308c\u304c\u826f\u304f\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u70b9\u306f\u3054\u7559\u610f\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff19\uff0e\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5b9f\u4f53\u8981\u4ef6\u306e\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u306f\u4e07\u5168\u304b\u3069\u3046\u304b<\/span><\/h3>\n<p>\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u4eca\u56de\u306e\u6025\u306a\u767a\u8868\u306b\u3088\u308a\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u307e\u3067\u306b\u3067\u304d\u308b\u9650\u308a\u591a\u304f\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u304c\u5b9f\u4f53\u8981\u4ef6\u3092<span style=\"text-decoration: underline;\">\u305b\u3081\u3066\u5f62\u5f0f\u7684\u306b\u3067\u3082<\/span>\u6e80\u305f\u305b\u308b\u3088\u3046\u306b\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u5cf6\u304b\u3089\u4eba\u3084\u30aa\u30d5\u30a3\u30b9\u3092\u304b\u304d\u96c6\u3081\u3001<br \/>\n\u305d\u308c\u3089\u3092\u3001\u5b9f\u4f53\u8981\u4ef6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u7533\u3057\u8fbc\u3093\u3067\u304f\u308c\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u4f01\u696d\u306b\u9806\u306b\u5272\u308a\u5f53\u3066\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u306eB\u793e\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001<span style=\"color: #ff0000;\">\u4fe1\u8a17\u4f1a\u793e\u304c\u306a\u3093\u3068\u304b\u304b\u304d\u96c6\u3081\u3066\u304d\u305f\u30b9\u30bf\u30c3\u30d5\u306f\u3001\u305f\u3068\u3048\u3070\u3001\u30e9\u30d6\u30a2\u30f3\u306b\u3044\u308b\u3059\u3067\u306b\u30ea\u30bf\u30a4\u30a2\u3057\u3066\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u306a\u3044\u30de\u30ec\u30fc\u30b7\u30a2\u4eba\u306a\u3069\u3067\u3059\u306e\u3067\u3001<\/span><br \/>\n<span style=\"color: #ff0000;\">\u5c06\u6765\u3001\u3082\u3057\u7a0e\u52d9\u7f72\u304c\u8abf\u67fb\u306b\u5165\u3063\u305f\u969b\u306b\u306f<\/span><br \/>\n<span style=\"color: #ff0000;\">\u7a0e\u52d9\u7f72\u304c\u305d\u308c\u3089\u306e\u4eba\u305f\u3061\u3092\u5fa1\u793e\u306e\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u300c\u30d5\u30eb\u52e4\u52d9\u300d\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3066\u304f\u308c\u308b\u304b<\/span><br \/>\n<span style=\"color: #ff0000;\">\u3068\u3044\u3046\u70b9\u3001\u3082\u3057\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u3001\u7d50\u5c40\uff12\uff14\uff05\uff0b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/span><br \/>\n<span style=\"color: #ff0000;\">\u3068\u3044\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u30d9\u30b9\u30c8\u306a\u306e\u306f\u3001\u5fa1\u793e\u81ea\u8eab\u306b\u304a\u3044\u3066\u5b9f\u969b\u306b\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u4eba\u3092\u63a1\u7528\u3057\u3001\u3042\u308b\u3044\u306f\u3001\u5c31\u52b4\u30d3\u30b6\u3092\u65e5\u672c\u4eba\u7b49\u306e\u5916\u56fd\u4eba\u306b\u767a\u884c\u3057\u3001<br \/>\n\u5b9f\u969b\u306b\u305d\u306e\u4eba\u9054\u306b\u30e9\u30d6\u30a2\u30f3\u30aa\u30d5\u30a3\u30b9\u3067\u50cd\u3044\u3066\u3082\u3089\u3046<br \/>\n\u3068\u3044\u3046\u3053\u3068\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001<br \/>\n\u304b\u3068\u3044\u3063\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u672b\u307e\u3067\u306b\u305d\u306e\u3088\u3046\u306a\u4eba\u54e1\u3092\u96c7\u3046\u3053\u3068\u3082\u96e3\u3057\u3044\u3067\u3059\u306e\u3067\u3001<br \/>\n\u4fe1\u8a17\u4f1a\u793e\u3068\u3057\u3066\u306f\u3001\u3072\u3068\u307e\u305a\u4eca\u3067\u304d\u308b\u6700\u5584\u306e\u7b56\u3068\u3057\u3066\u3001\uff12\uff10\uff11\uff19\u5e74\u5ea6\u307e\u3067\u306b\u305b\u3081\u3066\u5f62\u5f0f\u7684\u306b\u3067\u3082\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304a\u304f<br \/>\n\u3068\u3044\u3046\u305f\u3081\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u65b9\u5411\u6027\u306e\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u4fe1\u8a17\u4f1a\u793e\u306e\u3053\u308c\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3001\uff13\uff05\u3092\u652f\u6255\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<br \/>\n\u4e07\u304c\u4e00\u3001\u5c06\u6765\u3001\u7a0e\u52d9\u7f72\u304c\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306b\u95a2\u3057\u3066\u305d\u306e\u5b9f\u614b\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u65e8\u306e\u4e3b\u5f35\u3092\u3057\u3066\u304d\u305f\u5834\u5408\u3001<br \/>\n\u4fe1\u8a17\u4f1a\u793e\u306f\u5f53\u7136\u7a0e\u52d9\u7f72\u3084\u5f53\u5c40\u3068\u6226\u3063\u3066\u304f\u308c\u308b\u3067\u3057\u3087\u3046\u3051\u308c\u3069\u3082\u3001<br \/>\n<strong><span style=\"color: #ff0000;\">\u4fe1\u8a17\u4f1a\u793e\u306b\u4f9d\u983c\u3059\u308b\u5074\u3068\u3057\u3066\u306f\u3001\u6642\u9593\u3082\u4eba\u6750\u3082\u9650\u3089\u308c\u3066\u3044\u308b\u306a\u304b\u3067\u3001\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u3068\u3057\u3066\u3082\u3072\u3068\u307e\u305a\u73fe\u6642\u70b9\u3067\u3067\u304d\u308b\u9650\u308a\u3067\u304d\u308b\u6700\u5584\u306e\u3053\u3068\u3092\u63d0\u4f9b\u3057\u305f\u304c\u3001\u4e07\u5168\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span><\/strong>\u3001\u3068\u306e\u7406\u89e3\u306f\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u3044\u305f\u307b\u3046\u304c\u826f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"text-decoration: underline;\">\uff11\uff10\uff0e\uff08\u5225\u306e\u5bfe\u7b56\uff09\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306e\u5229\u76ca\u3092\u6e1b\u3089\u3057\u3066\u304a\u304f<\/span><\/h3>\n<p>\u3069\u3046\u8ee2\u3076\u3068\u3057\u3066\u3082\u3001<br \/>\n\uff12\uff10\uff11\uff19\u5e74\u5ea6\u672b\u307e\u3067\u306b\u3001\uff08\u5fa1\u793e\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u5fc5\u8981\u306f\u3082\u3061\u308d\u3093\u3042\u308a\u307e\u3059\u304c\uff09\u3001<br \/>\n\u306a\u308b\u3079\u304f\u7d4c\u8cbb\u3092\u4f7f\u3063\u3066\u304a\u304f\u3001\u6765\u5e74\u8cb7\u3044\u63db\u3048\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u30d1\u30bd\u30b3\u30f3\u7b49\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u3066\u304a\u304d\u3001<br \/>\n\uff12\uff10\uff11\uff19\u5e74\u5ea6\u306e\u5229\u76ca\u3092\u6e1b\u3089\u3057\u3066\u304a\u304f<br \/>\n\u3068\u3044\u3046\u3053\u3068\u306f\u3072\u3068\u3064\u306e\u5bfe\u7b56\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u306e\u5834\u5408\u3001<br \/>\n\u524d\u5e74\u5ea6\u307e\u3067\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306b\u306f\u6cd5\u4eba\u7a0e\u306e\u4e0a\u9650\u304c\u3042\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u307e\u3057\u3066\u3001<br \/>\n\u73fe\u5728\u306e\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u95a2\u3057\u3066\u660e\u78ba\u306a\u898f\u5b9a\u3082\u306a\u304f\u3001\u3053\u308c\u307e\u3067\u306e\u8b70\u8ad6\u306e\u84c4\u7a4d\u3082\u306a\u3044\u3068\u3044\u3046\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n<p>\uff12\uff10\uff11\uff19\u5e74\uff11\u6708\uff11\u65e5\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u6cd5\u4eba\u7a0e\u306e\u4e0a\u9650\u304c\u64a4\u5ec3\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001<br \/>\n\u4eca\u5f8c\u3001\u5f90\u3005\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u7a0e\u52d9\u4e0a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u3082\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u304f\u3060\u308d\u3046<br \/>\n\u3068\u3044\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u4e00\u822c\u7684\u306a\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u306e\u6c7a\u7b97\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u7b97\u51fa\u3055\u308c\u308b\u307e\u3067\u306e<\/span>\u306f\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u7b2c\u4e00\u30b9\u30c6\u30c3\u30d7\uff1aAccountant\u3068\u3044\u3046\u8cc7\u683c\u8005\u307e\u305f\u306f\u81ea\u793e\u306b\u3066\u4f1a\u8a08\u5e33\u7c3f\u4f5c\u6210<br \/>\n\u7b2c\u4e8c\u30b9\u30c6\u30c3\u30d7\uff1a\u5916\u90e8Auditor\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u306e\u89b3\u70b9\u304b\u3089\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u76e3\u67fb\uff08\uff1d\u5b9f\u969b\u306b\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u58f2\u4e0a\u3001\u7d4c\u8cbb\u304b\u3069\u3046\u304b\u306e\u30c1\u30a7\u30c3\u30af\u3002\u671f\u672b\u306e\u6570\u5b57\u304c\u5b9f\u4f53\u306b\u3042\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u30c1\u30a7\u30c3\u30af\u306a\u3069\uff09<br \/>\n\u7b2c\u4e09\u30b9\u30c6\u30c3\u30d7\uff1a<span style=\"text-decoration: underline;\">Tax Agent\uff08\u65e5\u672c\u3067\u3044\u3046\u7a0e\u7406\u58eb\uff09\u306b\u3088\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u7a0e\u6cd5\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u3001\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u3092\u629c\u304d\u51fa\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa<\/span>\u3002 \u305d\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u7a0e\u7387\u3092\u8ab2\u7a0e<\/p>\n<p>\u3068\u3044\u3046\uff13\u30b9\u30c6\u30c3\u30d7\u306b\u306a\u308a\u307e\u3059\u3068\u3053\u308d\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u5168\u984d\u304c\u7b97\u51fa\u3055\u308c\u308b\u307e\u3067\u306e\u6d41\u308c\u306f<\/span>\u3001\u73fe\u72b6\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u30b9\u30c6\u30c3\u30d71\uff1a2019\u5e74\u5ea6\u306e\u4f1a\u8a08\u5e33\u7c3f\u4f5c\u6210<br \/>\n\u30b9\u30c6\u30c3\u30d72\uff1a\u4f1a\u8a08\u5e33\u7c3f\u3092BBS\u3078\u63d0\u51fa\u3057\u3001Auditor\u9078\u4efb\u624b\u7d9a\u3057\u3001\u4f1a\u8a08\u306e\u89b3\u70b9\u304b\u3089\u3001Auditor\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb<br \/>\n\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u4f1a\u8a08\u76e3\u67fb\u5b8c\u4e86\u5f8c\u3001<span style=\"text-decoration: underline;\">\u4e0a\u8a18\uff12\u306e\u76e3\u67fb\u6e08\u307f\u306e\u5e33\u7c3f\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u6240\u5f97\u304c\u7b97\u51fa\u3055\u308c<\/span>\u3001BBS\u3092\u901a\u3057\u3066\u6cd5\u4eba\u7a0e\u7533\u544a<\/p>\n<p>\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u3063\u3066\u304a\u308a\u3001<br \/>\nTax Agent\u306b\u3088\u308b\u7a0e\u6cd5\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u306e\u63a7\u9664\u306e\u53ef\u5426\u3068\u3044\u3046\u5be9\u67fb\u304c\u305d\u3082\u305d\u3082\u5165\u3089\u305a\u3001<br \/>\n\u4f1a\u8a08\u4e0a\u3001\u5b9f\u969b\u306b\u305d\u306e\u4e8b\u696d\u306e\u7d4c\u8cbb\u3067\u3042\u308b\u3068Auditor\u306b\u8a8d\u5b9a\u3055\u308c\u308c\u3070\u3001<br \/>\n\u305d\u306e\u307e\u307e\u8ab2\u7a0e\u6240\u5f97\u304c\u7b97\u51fa\u3055\u308c\u308b<br \/>\n\u3068\u3044\u3046\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3044\u307e\u3057\u3066\u3001<br \/>\n\uff12\uff10\uff11\uff19\u5e74\u5ea6\u307e\u3067\u306b\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3057\u3066\u304a\u304f\u3068\u3044\u3063\u3066\u3082\u660e\u78ba\u306a\u6307\u91dd\u304c\u306a\u3044\u305f\u3081\u56f0\u308a\u307e\u3059\u304c\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u3072\u3068\u307e\u305a\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u304a\u304d\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u3042\u3068\u306f\u3001Auditor\u306e\u76e3\u67fb\u306b\u4efb\u305b\u308b\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u3042\u308b\u3044\u306f\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\uff12\uff10\uff12\uff10\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u4e88\u5b9a\u306e\u65b0\u3057\u3044\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u3084\u305d\u306e\u5f8c\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b49\u306b\u4f75\u305b\u3066\u6c7a\u7b97\u5b8c\u4e86\u307e\u3067\u306b\u4fee\u6b63\u3059\u308b<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u3068\u3044\u3046\u3053\u3067\u826f\u3044\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\uff12\uff10\uff12\uff10\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline; color: #ff0000;\">\u3053\u308c\u307e\u3067\u306f\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u660e\u78ba\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u898f\u5b9a\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3068\u3053\u308d\u3001<\/span><span style=\"text-decoration: underline; color: #ff0000;\">\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u7a0e\u52d9\u7f72\u304c\u7a0e\u52d9\u8abf\u67fb\u304c\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u898f\u5b9a\u304c\u660e\u8a18\u3055\u308c\u308b\u3088\u3046\u3067\u3059\u306e\u3067\u3001<\/span><span style=\"text-decoration: underline; color: #ff0000;\">Auditor\u304c\u8a8d\u3081\u305f\u7d4c\u8cbb\u3082\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u5f8c\u304b\u3089\u306e\u8abf\u67fb\u306b\u3088\u308a\u3072\u3063\u304f\u308a\u8fd4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u3057\u305f\u304c\u3044\u307e\u3057\u3066\u3001<br \/>\n\u3084\u306f\u308a\u5b9f\u969b\u306e\u7d4c\u8cbb\u3084\u5916\u6ce8\u8cbb\u3092\u7121\u7406\u306b\u8a08\u4e0a\u3055\u308c\u308b\u306e\u306f\u3084\u3081\u3066\u304a\u3044\u305f\u65b9\u304c\u30d9\u30bf\u30fc\u304b\u3068\u601d\u3044\u307e\u3059<br \/>\n\uff08\u6700\u8fd1\u306e\u7a0e\u52d9\u7f72\u306e\u52dd\u624b\u306a\u7a0e\u6cd5\u306e\u89e3\u91c8\u3076\u308a\u3084\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u8ca1\u653f\u96e3\u3067\u306a\u304a\u3055\u3089\u7a0e\u52d9\u7f72\u304c\u66b4\u8d70\u3059\u308b\u53ef\u80fd\u6027\u3082\u8003\u3048\u308b\u3068\u306a\u304a\u3055\u3089\uff09\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001<br \/>\n\u79c1\u81ea\u8eab\u306fMacbook Pro \u306e16\u30a4\u30f3\u30c1\u30e2\u30c7\u30eb\u3084\u65b0\u3057\u3044\u30d7\u30ea\u30f3\u30bf\u3084\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3067\u3082\u8cb7\u304a\u3046\u304b\u691c\u8a0e\u3057\u3066\u304a\u308a\u307e\u3059\uff08\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u4e8c\u4eba\u306e\u73fe\u5730\u30b9\u30bf\u30c3\u30d5\u3092\u7f6e\u304f\u3068\u3044\u3046\u304b\u3089\u306b\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u3092\u8ffd\u52a0\u3067\u8cfc\u5165\u3057\u305f\u65b9\u304c\u81ea\u7136\u3067\u3057\u3087\u3046\u3057\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3067\u306f\u307e\u305f\u3002<\/p>\n<p>\uff12\uff10\uff11\uff19\u5e74\uff11\uff12\u6708\uff12\uff13\u65e5<\/p>\n<p>&nbsp;<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb \u718a\u6728 \u96c4\u4ecb<br \/>\nEmail\uff1a\u3000info@office-kumaki.name<\/p>\n<p>\u203b\u3000\u3054\u76f8\u8ac7\u3084\u304a\u4ed5\u4e8b\u306e\u3054\u4f9d\u983c\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u307e\u305a\u306fE\u30e1\u30fc\u30eb\u306b\u3066\u3001\u3054\u76f8\u8ac7\u5185\u5bb9\u30fb\u3054\u4f9d\u983c\u5185\u5bb9\u3092\u304a\u9001\u308a\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u203b\u3000\u5f0a\u793e\u306f\u3001\u6bce\u6708\u8907\u6570\u4ef6\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3001\u5c31\u52b4\u30d3\u30b6\u7533\u8acb\u3001\u6cd5\u4eba\u53e3\u5ea7\u958b\u8a2d\u3092\u304a\u624b\u4f1d\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6211\u3005\u53f8\u6cd5\u66f8\u58eb\u306b\u306f\u5b88\u79d8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u203b\u3000\u533f\u540d\u3067\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3084\u5341\u5206\u306a\u60c5\u5831\u3092\u3044\u305f\u3060\u3051\u306a\u3044\u304a\u554f\u3044\u5408\u308f\u305b\u306b\u306f\u304a\u5fdc\u3048\u81f4\u3057\u304b\u306d\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u3059\u3088\u3046\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\uff1c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306f\u3053\u3061\u3089\uff01\uff1e\uff1e<br \/>\n<a href=\"http:\/\/jm-experts.net\/?page_id=267\" target=\"_blank\" rel=\"noopener noreferrer\">\u5b9f\u7e3e\u591a\u6570\uff01\u3000\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\uff01<\/a>\u3000\uff08\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304d\u307e\u3059\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u3053\u3093\u306b\u3061\u306f\u3002 KSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb\u306e\u718a\u6728\u3067\u3059\u3002 \u524d\u56de\u306e\u30d6\u30ed\u30b0\u8a18\u4e8b\u306b\u3066\u3054\u7d39\u4ecb\u3057\u305f2019\u5e7412\u670811\u65e5\u4ed8\u3051\u306e\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u306e\u5185\u5bb9\u306b\u3064\u304d\u307e\u3057\u3066\u3001 2019\u5e7412\u670820\u65e5\uff08\u5148\u9031\u306e\u91d1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3928,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-3922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u3010\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5b9f\u4f53\u8981\u4ef6\uff1a\u7d9a\u5831\uff06\u8d85\u91cd\u8981\u30112019\u5e7412\u670820\u65e5\u306e\u767a\u8868\u306b\u3064\u3044\u3066 - Kumaki Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kumakiblog.com\/?p=3922\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u3010\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5b9f\u4f53\u8981\u4ef6\uff1a\u7d9a\u5831\uff06\u8d85\u91cd\u8981\u30112019\u5e7412\u670820\u65e5\u306e\u767a\u8868\u306b\u3064\u3044\u3066 - Kumaki Blog\" \/>\n<meta property=\"og:description\" content=\"&nbsp; \u3053\u3093\u306b\u3061\u306f\u3002 KSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb\u306e\u718a\u6728\u3067\u3059\u3002 \u524d\u56de\u306e\u30d6\u30ed\u30b0\u8a18\u4e8b\u306b\u3066\u3054\u7d39\u4ecb\u3057\u305f2019\u5e7412\u670811\u65e5\u4ed8\u3051\u306e\u30e9\u30d6\u30a2\u30f3\u5f53\u5c40\u304b\u3089\u306e\u767a\u8868\u306e\u5185\u5bb9\u306b\u3064\u304d\u307e\u3057\u3066\u3001 2019\u5e7412\u670820\u65e5\uff08\u5148\u9031\u306e\u91d1 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kumakiblog.com\/?p=3922\" \/>\n<meta property=\"og:site_name\" content=\"Kumaki Blog\" \/>\n<meta property=\"article:publisher\" 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