{"id":4745,"date":"2022-02-16T12:15:06","date_gmt":"2022-02-16T03:15:06","guid":{"rendered":"https:\/\/kumakiblog.com\/?p=4745"},"modified":"2024-05-23T12:33:10","modified_gmt":"2024-05-23T03:33:10","slug":"%e3%83%a9%e3%83%96%e3%82%a2%e3%83%b3%e3%81%a7%e4%bb%8a%e3%81%a7%e3%82%82%e5%84%aa%e9%81%87%e7%a8%8e%e7%8e%87%ef%bc%880%ef%bc%85%ef%bc%8f3%ef%bc%85%ef%bc%89%e3%81%ae%e9%81%a9%e7%94%a8%e3%82%92%e5%8f%97","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=4745","title":{"rendered":"\u3010\u6ce8\u610f\u4e8b\u9805\u6709\u308a\u3011\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3067\u4eca\u3067\u3082\u512a\u9047\u7a0e\u7387\uff080\uff05\uff0f3\uff05\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\uff1f\u3000"},"content":{"rendered":"<div>\n<div id=\"attachment_4759\" style=\"width: 1034px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/IMG_20220205_170515-scaled.jpeg\"><img decoding=\"async\" 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40px;\"><strong>\u4eca\u306e\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u3067\u3082\u3001\u512a\u9047\u7a0e\u7387\uff08\uff10\uff05\u30fb\uff13\uff05\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/div>\n<div><\/div>\n<div>\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u4eca\u65e5\u306e\u30d6\u30ed\u30b0\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u70b9\u3092\u6539\u3081\u3066\u89e3\u8aac\u3055\u305b\u3066\u3044\u305f\u3060\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<div><span style=\"text-decoration: underline;\">\u524d\u534a\u3067\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u306e\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u89e3\u8aac\u3057\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u6700\u5f8c\u306e\u307e\u3068\u3081\u306e\u90e8\u5206\u3067\u306f\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u300c\u3068\u306f\u3044\u3048\u3001\u73fe\u72b6\u3001\u3053\u3093\u306a\u6ce8\u610f\u4e8b\u9805\u30fb\u61f8\u5ff5\u70b9\u304c\u3042\u308a\u307e\u3059\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u66f8\u3044\u3066\u3044\u307e\u3059<\/span>\u306e\u3067\u3001<br \/>\n\u524d\u534a\u3060\u3051\u3067\u306a\u304f\u3001\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<h2>\uff11\uff0e\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u696d\u7a2e<\/h2>\n<div><\/div>\n<div>\u3069\u306e\u696d\u7a2e\u304c\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3001\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306f\u3001<br \/>\n\u8af8\u8aac\u3042\u308a\u3001\u672a\u3060\u306b\u96c6\u56e3\u8a34\u8a1f\u306a\u3069\u3067\u88c1\u5224\u6240\u306e\u5224\u65ad\u3092\u5f85\u3063\u3066\u3044\u308b\u90e8\u5206\u3082\u3042\u308b\u306e\u3067\u3059\u304c\u3001<br \/>\n\u3072\u3068\u307e\u305a\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u52d9\u5f53\u5c40\u306e\u4e3b\u5f35\u30fb\u89e3\u91c8\u3092\u3082\u3068\u306b\u304a\u8a71\u3057\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3068\u3001<\/div>\n<div>\n<p>\u73fe\u72b6\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u4e0b\u8a18\u306ea, b, c \u306b\u8a72\u5f53\u3059\u308b\u696d\u7a2e\u306e\u307f\u304c\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\uff08LBATA\uff1aLabuan Business Activities Tax Act\uff09\u306e\u5bfe\u8c61<\/span>\u306b\u306a\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001<\/p>\n<div>\u305d\u3057\u3066\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u3053\u308c\u3089\u306e\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u6761\u4ef6\uff08\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u5b9f\u4f53\u8981\u4ef6\uff09\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u512a\u9047\u7a0e\u7387\uff08\uff10\uff05\uff0f\uff13\uff05\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3001<\/div>\n<div>\u3068\u3044\u3046\u69cb\u6210\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n<\/div>\n<div><\/div>\n<div>\u9006\u306b\u3001\u3053\u308c\u3089\u306e\u696d\u7a2e\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u304c\u3001<span style=\"text-decoration: underline;\">\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306f<\/span>\u3001<br \/>\n<strong><span style=\"text-decoration: underline;\">\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u3067<\/span><\/strong>24\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3001<br \/>\n\u3068\u3044\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff08<span style=\"color: #ff0000;\"><strong>\u3088\u304f\u52d8\u9055\u3044\u3055\u308c\u3066\u3044\u308b\u70b9<\/strong><\/span>\u3067\u3059\u304c\u3001\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3001<br \/>\n\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3002<br \/>\n\u3053\u306e\u70b9\u306f\u91cd\u8981\u3067\u3059\u306e\u3067\u5f8c\u8ff0\u3057\u307e\u3059\uff09<\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\"><strong>\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u696d\u7a2e\uff1a<\/strong><\/span><\/p>\n<div>\n<p style=\"padding-left: 40px;\"><strong>a) \u9280\u884c\u696d\u30fb\u4fdd\u967a\u696d\u7b49\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d7\u3051\u305f\uff08\u4e3b\u306b\uff09\u91d1\u878d\u7cfb\u306e\u4e8b\u696d<\/strong><br \/>\n<span style=\"color: #ff0000;\">\u203b\u57fa\u672c\u7684\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u72ec\u81ea\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u304c\u5fc5\u8981\u306a\u696d\u7a2e<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>b) \u8cc7\u7523\u4fdd\u6709\u4e8b\u696d\uff08Investment Holding)<\/strong><br \/>\n<span style=\"color: #ff0000;\">\u203b\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u4e0d\u8981<\/span><\/p>\n<p style=\"padding-left: 80px;\">\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u7b49\u306e\u77e5\u7684\u8ca1\u7523\u6a29\u304b\u3089\u306e\u53ce\u5165<\/span>\u306b\u3064\u3044\u3066\u306f\u3001<br \/>\n2019\u5e74\u306e\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 40px;\"><strong>c\uff09\u4e0a\u8a18\u306ea), b) \u4ee5\u5916\u306e\u305d\u306e\u4ed6\u306e\u696d\u7a2e\u306e\u3046\u3061\u3001\u4e0b\u8a18\u306e9\u696d\u7a2e<\/strong><br \/>\n<span style=\"color: #ff0000;\">\u203b\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u4e0d\u8981<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Administrative services\u300d\uff08\u7ba1\u7406\u696d\u52d9\uff09<\/li>\n<li>Accounting Services\u300d\uff08\u4f1a\u8a08\u696d\u52d9\uff09<\/li>\n<li>Legal Services\u300d\uff08\u6cd5\u5f8b\u696d\u52d9\uff09<\/li>\n<li>Backroom processing services\u300d\uff08\u5f8c\u65b9\u4e8b\u52d9\u696d\u52d9\uff09<\/li>\n<li>Payroll services\u300d\uff08\u7d66\u4e0e\u652f\u6255\u3044\u696d\u52d9\uff09<\/li>\n<li>Talent management services\u300d\uff08\u4eba\u6750\u7ba1\u7406\u696d\u52d9\uff09<\/li>\n<li>Agency Services\u300d\uff08\u4ee3\u884c\u30fb\u4ee3\u7406\u95a2\u9023\u696d\u52d9\uff09<\/li>\n<li>Insolvency related services\u300d\uff08\u5012\u7523\u95a2\u9023\u696d\u52d9\uff09<\/li>\n<li>Management services other than Labuan Company<br \/>\n\u300cManagement under item17\u300d\uff08\u4e0a\u8a18\u306ea\uff09\u306b\u542b\u307e\u308c\u3066\u3044\u308bCompany Management Service\uff08\u6cd5\u4eba\u7ba1\u7406\u696d\u52d9\uff09\u4ee5\u5916\u306e\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u696d\u52d9\u5168\u822c\u203b\u3053\u306e9\u696d\u7a2e\u306b\u3064\u3044\u3066\u306f\u3001\u79c1\u306e\u4e0b\u8a18\u30d6\u30ed\u30b0\u8a18\u4e8b\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/kumakiblog.com\/?p=4622\" target=\"_blank\" rel=\"noopener\"><strong>https:\/\/kumakiblog.com\/?p=4622<\/strong><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<div><\/div>\n<div><strong><span style=\"text-decoration: underline;\">\u4e0a\u8a18\u306e(a)<\/span> <\/strong>\u306b\u3064\u3044\u3066\u306f\u3001<strong><span style=\"text-decoration: underline;\">\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u7a2e<\/span><\/strong>\u3067\u3059\u3002<\/div>\n<div><\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff0e\u4fdd\u967a\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff12\uff0e\u4fdd\u967a\u306e\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/div>\n<div style=\"padding-left: 40px;\">\uff13\uff0e\u4fdd\u967a\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/div>\n<div style=\"padding-left: 40px;\">\uff14\uff0e\u4fdd\u967a\u306e\u30d6\u30ed\u30fc\u30ab\u30fc<\/div>\n<div style=\"padding-left: 40px;\">\uff15\uff0e\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u4fdd\u967a\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff16\uff0e\u9280\u884c\u3001\u6295\u8cc7\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff17\uff0e\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff18\uff0e\u30ea\u30fc\u30b9\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff19\uff0e\u30af\u30ec\u30b8\u30c3\u30c8\u30c8\u30fc\u30af\u30f3\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff10\uff0e\u958b\u767a\u91d1\u878d\u4f1a\u793e\uff08Development finance company\uff09<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff11\uff0e\u30d3\u30eb\u30c7\u30a3\u30f3\u30b0\u30af\u30ec\u30b8\u30c3\u30c8\u4f1a\u793e\uff08Building Credit company\uff09<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff12\uff0e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\uff08\u58f2\u639b\u91d1\u7b49\u306e\u8cb7\u53d6\u4f1a\u793e\uff09<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff13\uff0e\u30de\u30cd\u30fc\u30d6\u30ed\u30fc\u30ab\u30fc\u4f1a\u793e<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff14\uff0e\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff15\uff0e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ba\u30fb\u30e9\u30a4\u30bb\u30f3\u30b7\u30fc\uff08Securities Licensee\uff09\u3000\u203b\u6295\u8cc7\u3092\u76ee\u7684\u3068\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3059\u308b\u6295\u8cc7\u52a9\u8a00\u307e\u305f\u306f\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9<wbr \/>\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u8cb7\u306a\u3069<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff16\uff0e\u30d5\u30a1\u30f3\u30c9\u30fb\u30a2\u30c9\u30df\u30cb\u30b9\u30c8\u30ec\u30fc\u30bf\u30fc<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff17\uff0e\u4f1a\u793e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u00a0\u203b\u305f\u3060\u3057\u3001\u30e9\u30d6\u30a2\u30f3\u91d1\u878d\u5e81\u304b\u3089\u306e\u6700\u8fd1\u306e\u767a\u8868\u306b\u3088\u308a\u307e\u3059\u3068\u3001<wbr \/>\u8ca1\u52d9\u51e6\u7406\u306e\u7ba1\u7406\uff08Provision of tresury processing\uff09\u306e\u307f\u304c\u3053\u308c\u306b\u542b\u307e\u308c\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/div>\n<div style=\"padding-left: 40px;\">\uff11\uff18\uff0e\u56fd\u969b\u91d1\u878d\u4ea4\u63db\u6240<\/div>\n<div><\/div>\n<div>\n<div style=\"padding-left: 40px;\">\u306a\u304a\u3001\u4e0a\u8a18\u306e\u5404\u8868\u8a18\u3067\u306f\u3001\u539f\u6587\u306e\u82f1\u8a9e\u8868\u8a18\u3092\u7c21\u7565\u5316\u3057\u3066\u65e5\u672c\u8a9e\u5316\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u6b63\u78ba\u306a\u60c5\u5831\u306f<a href=\"https:\/\/www.labuanfsa.gov.my\/clients\/asset_120A5FB8-61B6-45E8-93F0-3F79F86455C8\/contentms\/img\/documents\/Legislation_and_Guidelines\/Legislation\/2022\/PUA%20423%20Lbn%20Bus.%20Activity%20Tax%20(Lbn%20Bus.%20Activity)%20Regulations%202021_25012022.pdf\" target=\"_blank\" rel=\"noopener\">\u539f\u6587<\/a>\u3092\u3054\u78ba\u8a8d\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/div>\n<div style=\"padding-left: 40px;\">\u539f\u6587\u306f\u524d\u534a\u306f\u30de\u30ec\u30fc\u8a9e\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u3059\u304c\u3001<br \/>\n\u30da\u30fc\u30b810\u304b\u3089\u306f\u82f1\u8a9e\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u306e\u8868\u8a18\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u30da\u30fc\u30b8\uff11\uff10\u4ee5\u964d\u304b\u3089\u8aad\u307f\u59cb\u3081\u3066\u3044\u305f\u3060\u304f\u3068\u3088\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div style=\"padding-left: 40px;\"><a href=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/Cursor_and_PUA_423_Lbn_Bus__Activity_Tax__Lbn_Bus__Activity__Regulations_2021_25012022_pdf.png\"><img decoding=\"async\" class=\"alignnone wp-image-4748 \" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/Cursor_and_PUA_423_Lbn_Bus__Activity_Tax__Lbn_Bus__Activity__Regulations_2021_25012022_pdf-1024x746.png\" alt=\"\" width=\"690\" height=\"503\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/Cursor_and_PUA_423_Lbn_Bus__Activity_Tax__Lbn_Bus__Activity__Regulations_2021_25012022_pdf-1024x746.png 1024w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/Cursor_and_PUA_423_Lbn_Bus__Activity_Tax__Lbn_Bus__Activity__Regulations_2021_25012022_pdf-300x219.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/Cursor_and_PUA_423_Lbn_Bus__Activity_Tax__Lbn_Bus__Activity__Regulations_2021_25012022_pdf-768x560.png 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/Cursor_and_PUA_423_Lbn_Bus__Activity_Tax__Lbn_Bus__Activity__Regulations_2021_25012022_pdf.png 1430w\" sizes=\"(max-width: 690px) 100vw, 690px\" \/><\/a><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<h2>\uff12\uff0e\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u696d\u7a2e\u306e\u5834\u5408<\/h2>\n<div><\/div>\n<div>\u4e0a\u8a18\u306e\u300c\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u300d<strong><span style=\"text-decoration: underline;\">\u4ee5\u5916\u306e<\/span><\/strong>\u696d\u7a2e\u306e\u5834\u5408\uff08\u4f8b\uff1a\u901a\u5e38\u306e\u8cbf\u6613\u696d\u306a\u3069\uff09\u306f\u3069\u3046\u306a\u308b\u304b\u3068\u8a00\u3044\u307e\u3059\u3068\u3001<br \/>\n\u4eca\u306e\u7a0e\u52d9\u5f53\u5c40\u306e\u89e3\u91c8\u3067\u306f\u3001<br \/>\n\u305d\u308c\u3089\u306e\u696d\u7a2e\u306e\u4f1a\u793e\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u3057\u3066\u8a2d\u7acb\u3055\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001<strong><span style=\"text-decoration: underline;\">\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\uff08Income Tax Act\uff1a \u6cd5\u4eba\u7a0e\u738717\uff05\uff0f24\uff05\uff09\u306e\u5bfe\u8c61<\/span><\/strong>\u306b\u306a\u308b\u3001<br \/>\n\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div>\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001<\/div>\n<div>\u305f\u3068\u3048\u3001\u305d\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u304c\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u5f93\u696d\u54e1\u3092\u8907\u6570\u540d\u914d\u7f6e\u3057\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u4e0a\u306e\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u512a\u9047\u7a0e\u7387\uff080\uff05\uff0f3\uff05\uff09\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u3001<br \/>\n\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div>\u307e\u305f\u3001\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u306e\u5834\u5408\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306b\u306f\u306a\u3044\u3001\u4e88\u5b9a\u5206\u7d0d\uff08CP204\uff1aEstimated tax\uff09\u3001\u6e90\u6cc9\u7a0e\uff08Withholding tax\uff09\u306a\u3069\u304c\u9069\u7528\u3055\u308c\u3001<br \/>\n\u305d\u308c\u3089\u306e\u7a0e\u52d9\u3082\u5fc5\u8981\u3068\u306a\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<div>\u3061\u306a\u307f\u306b\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61<strong>\u3068\u306a\u308b<\/strong>\u696d\u7a2e\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u304c\u3001<\/span><\/div>\n<div><span style=\"text-decoration: underline;\">\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408<\/span>\u306f\u3001<span style=\"text-decoration: underline;\">24\uff05\u306e\u6cd5\u4eba\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c<\/span>\u3001<br \/>\n\u305d\u308c\u306f\u3042\u304f\u307e\u3067\u3082\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\uff08LBATA\uff09\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u306724\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\uff08Income Tax Act\uff09\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<br \/>\n<\/span>\uff08<span style=\"color: #ff0000;\"><strong><span style=\"text-decoration: underline;\">\u3053\u306e\u70b9\u3001\u975e\u5e38\u306b\u3088\u304f\u52d8\u9055\u3044\u3055\u308c\u3066\u3044\u307e\u3059<\/span><\/strong><\/span>\uff09\u3002<\/div>\n<div><\/div>\n<div>\u3053\u306e\u5834\u5408\u306f\u3001\u6cd5\u4eba\u7a0e\u7387\u306f24\uff05\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001<br \/>\n\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u7a0e\u5236\u306f\u3042\u304f\u307e\u3067\u3082\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u3067\u3059\u306e\u3067\u3001<br \/>\n\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u306e\u5834\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u4e88\u5b9a\u5206\u7d0d\u306a\u3069\u306f\u4e0d\u8981\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div>\u4ed6\u65b9\u3067\u3001<br \/>\n\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\uff08Income Tax Act\uff1aITA\uff09\u306b\u304a\u3044\u3066\u306f\u3001<br \/>\n\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u5229\u76ca60\u4e07\u30ea\u30f3\u30ae\u307e\u3067\u306f17\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306724\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001<\/div>\n<div><\/div>\n<ul>\n<li>\u300c\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u300d\u3068\u3057\u3066\u8a2d\u7acb\u3057\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u306b\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u306724\uff05\u3092\u652f\u6255\u3046\u5834\u5408<\/li>\n<li>\u300c\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u300d<span style=\"text-decoration: underline;\">\u4ee5\u5916\u306e<\/span>\u696d\u7a2e\u3068\u3057\u3066\u8a2d\u7acb\u3057\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u306717\uff0f24\uff05\u3092\u652f\u6255\u3046\uff08\u4e88\u5b9a\u5206\u7d0d\u7b49\u306e\u8ffd\u52a0\u306e\u7a0e\u52d9\u304c\u767a\u751f\uff09<\/li>\n<\/ul>\n<div>\u306e2\u3064\u3092\u6bd4\u3079\u305f\u5834\u5408\u3001<\/div>\n<div>\u4e00\u6982\u306b\u3001\u3069\u3061\u3089\u306e\u5834\u5408\u304c\u6709\u5229\u3068\u8a00\u3048\u308b\u3082\u306e\u3067\u3082\u7121\u304f\u3001<br \/>\n\u5229\u76ca\u306e\u984d\u3001\u696d\u614b\u7b49\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3054\u691c\u8a0e\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<h2>\uff13\uff0e\u3010\u3053\u3053\u307e\u3067\u306e\u307e\u3068\u3081\u3011\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u5236\u306e\u5168\u4f53\u50cf<\/h2>\n<div><\/div>\n<div><a href=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/c3ea52c269b13655863a98b3405a2ca0.png\"><img decoding=\"async\" class=\"alignnone size-large wp-image-4750\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/c3ea52c269b13655863a98b3405a2ca0-754x1024.png\" alt=\"\" width=\"754\" height=\"1024\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/c3ea52c269b13655863a98b3405a2ca0-754x1024.png 754w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/c3ea52c269b13655863a98b3405a2ca0-221x300.png 221w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/c3ea52c269b13655863a98b3405a2ca0-768x1042.png 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/c3ea52c269b13655863a98b3405a2ca0.png 946w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/a><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<h2>\uff14\uff0e\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5b9f\u4f53\u8981\u4ef6<\/h2>\n<div>\u3053\u3053\u307e\u3067\u306e\u8aac\u660e\u3067\u3001<br \/>\n\u4eca\u3067\u3082\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u306b\u306a\u308c\u3070\u3001<br \/>\n\u8981\u4ef6\uff08\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u5b9f\u4f53\u8981\u4ef6\uff09\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001<br \/>\n\u512a\u9047\u7a0e\u7387\uff08\uff10\uff05\uff0f\uff13\uff05\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u9053\u306f\u4e00\u5fdc\u6b8b\u3055\u308c\u3066\u3044\u308b<br \/>\n\u3068\u3044\u3046\u3053\u3068\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3044\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<div>\u3053\u3053\u304b\u3089\u306f\u3001\u305d\u308c\u3067\u306f\u3001\u305d\u306e\u5b9f\u4f53\u8981\u4ef6\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3092<br \/>\n\u4ee5\u4e0b\u306b\u3066\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<div>\u5b9f\u4f53\u8981\u4ef6\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u305d\u308c\u305e\u308c\u5225\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001<br \/>\n\u5927\u67a0\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f53\u7cfb\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline;\">a\uff09\u9280\u884c\u696d\u30fb\u4fdd\u967a\u696d\u7b49\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d7\u3051\u305f\uff08\u4e3b\u306b\uff09\u91d1\u878d\u7cfb\u306e\u4e8b\u696d\u306e\u5834\u5408\uff1a<\/span><\/strong><\/p>\n<p style=\"padding-left: 80px;\">\uff08\uff11\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u300c\u8907\u6570\u540d\u300d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\uff08Full time employees in Labuan\uff09\u3092\u304a\u304f<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u300c\u8907\u6570\u540d\u300d\u306e\u90e8\u5206\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u6c42\u3081\u3089\u308c\u308b\u6700\u4f4e\u4eba\u6570\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5c11\u306a\u3044\u696d\u7a2e\u3067\u3082\u3001\u300c2\u540d\u300d\u4ee5\u4e0a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001\u6700\u4f4e1\u540d\u306f\u7ba1\u7406\u8077\u3067\u3042\u308a\u3001<br \/>\n\u4f1a\u793e\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u3053\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u4eba\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001<br \/>\n\u65e5\u672c\u4eba\u7b49\u3067\u3082\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u306f\u6cbb\u5b89\u3082\u3088\u304f\u3001\u306e\u3069\u304b\u3067\u826f\u3044\u5cf6\u306a\u306e\u3067\u3059\u304c\u3001\u5a2f\u697d\u3084\u65e5\u672c\u98df\u306a\u3069\u304c\u4e4f\u3057\u304f\u3001\u65e5\u672c\u4eba\u304c\u5e38\u99d0\u3059\u308b\u306e\u306f\u5c11\u3005\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u3044\u3068\u500b\u4eba\u7684\u306b\u306f\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 80px;\">\uff082\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u300c\u4e00\u5b9a\u984d\u300d\u4ee5\u4e0a\u306e\u904b\u55b6\u8cbb\u306e\u5e74\u9593\u652f\u51fa\uff08Operating expenditures in Labuan\uff09\u3092\u884c\u3046<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u300c\u4e00\u5b9a\u984d\u300d\u306e\u90e8\u5206\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u6c42\u3081\u3089\u308c\u308b\u91d1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5c11\u306a\u3044\u696d\u7a2e\u3067\u3082\u3001\u300c\u5e74\u959310\u4e07\u30ea\u30f3\u30ae\u30c3\u30c8\u300d\u4ee5\u4e0a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 80px;\">\u4e0a\u8a18\u306e\uff08\uff11\uff09\uff08\uff12\uff09\u306e\u8981\u4ef6\u3068\u3082\u306b\u3001<strong><span style=\"text-decoration: underline;\">\u5404\u696d\u7a2e\u3054\u3068\u306e\u5177\u4f53\u7684\u306a\u4eba\u6570\u3001\u91d1\u984d\u306a\u3069<\/span><\/strong>\u306f\u3053\u3061\u3089\u306e<a href=\"https:\/\/www.labuanfsa.gov.my\/clients\/asset_120A5FB8-61B6-45E8-93F0-3F79F86455C8\/contentms\/img\/documents\/Legislation_and_Guidelines\/Legislation\/2022\/PUA%20423%20Lbn%20Bus.%20Activity%20Tax%20(Lbn%20Bus.%20Activity)%20Regulations%202021_25012022.pdf\" target=\"_blank\" rel=\"noopener\">\u539f\u6587<\/a>\u306b\u3066\u3054\u78ba\u8a8d\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<div style=\"padding-left: 80px;\">\n<div style=\"padding-left: 40px;\">\u539f\u6587\u306f\u524d\u534a\u306f\u30de\u30ec\u30fc\u8a9e\u3067\u3059\u304c\u3001\u30da\u30fc\u30b810\u304b\u3089\u306f\u82f1\u8a9e\u3067\u306e\u8868\u8a18\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067<br \/>\n\u30da\u30fc\u30b810\u4ee5\u964d\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304f\u3068\u3088\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u8868\u306e\u3046\u3061\u3001<span style=\"text-decoration: underline;\">Minimum number of full time employees in Labuan<\/span>\u306e\u5217\u304c\u3001<br \/>\n\u305d\u306e\u696d\u7a2e\u3067\u6c42\u3081\u3089\u308c\u308b\u300c\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306e<span style=\"text-decoration: underline;\">\u6700\u4f4e<\/span>\u4eba\u6570\u300d\u3001\u305d\u3057\u3066\u3001<span style=\"text-decoration: underline;\">Minimum amount of Annual Operating expenditure in Labuan<\/span>\u306e\u5217\u304c\u300c\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u6c42\u3081\u3089\u308c\u308b\u904b\u55b6\u8cbb\u306e\u5e74\u9593\u652f\u51fa\uff08RM\uff09\u300d\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div style=\"padding-left: 40px;\">\u305f\u3068\u3048\u3070\u3001\u4fdd\u967a\u4f1a\u793e\u3067\u3059\u3068\u3001\u6700\u4f4e3\u540d\u4ee5\u4e0a\u3001\u5e74\u959320\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u652f\u51fa\u3001\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/div>\n<\/div>\n<div style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div style=\"padding-left: 160px;\"><a href=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/2fd3001ae38e5e8de6d48f8a687877be.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-4751\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/2fd3001ae38e5e8de6d48f8a687877be.png\" alt=\"\" width=\"550\" height=\"528\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/2fd3001ae38e5e8de6d48f8a687877be.png 550w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/2fd3001ae38e5e8de6d48f8a687877be-300x288.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div>\n<p style=\"padding-left: 40px;\"><strong>b\u2212\uff11\uff09\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u306e\u3046\u3061\u3001<span style=\"text-decoration: underline;\">\u682a\u5f0f\u4fdd\u6709\u306e\u307f<\/span>\u3092\u884c\u3046\u4f1a\u793e\uff08Pure equity holding activity\uff09\u306e\u5834\u5408\uff1a<\/strong><\/p>\n<p style=\"padding-left: 80px;\">\uff08\uff11\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u5e74\u95932\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u3092\u884c\u3046<\/p>\n<p style=\"padding-left: 80px;\">\uff08\uff12\uff09\u4f1a\u793e\u306e\u7d4c\u55b6\u7ba1\u7406\u3092\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u884c\u3046<br \/>\n\uff08\uff1d<strong><span style=\"text-decoration: underline;\">\u5e74\u306b\u6700\u4f4e\u4e00\u5ea6\u306f\u53d6\u7de0\u5f79\u304c\u30e9\u30d6\u30a2\u30f3\u3092\u8a2a\u554f\u3057\u3001\u53d6\u7de0\u5f79\u4f1a\u3092\u958b\u50ac<\/span><\/strong>\u3059\u308b\u3002<br \/>\n\u4f1a\u793e\u306e\u4f1a\u8a08\u5e33\u7c3f\u3084\u8b70\u4e8b\u9332\u306a\u3069\u3092\u30e9\u30d6\u30a2\u30f3\u306b\u4fdd\u7ba1\u3059\u308b\u7b49\u3005\uff09<\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\"><strong>b\u2212\uff12\uff09\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u306e\u3046\u3061\u3001\u682a\u5f0f\u4ee5\u5916\u306b\u3082\u69d8\u3005\u306a\u8cc7\u7523\uff08\u50b5\u5238\u3084\u5b9a\u671f\u9810\u91d1\u306a\u3069\uff09\u306e\u4fdd\u6709\u3092\u884c\u3046\u4f1a\u793e\u306e\u5834\u5408\uff08Non-pure equity holding activity\uff09\uff1a<\/strong><\/p>\n<p style=\"padding-left: 80px;\">\uff081\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\uff11\u540d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3092\u304a\u304f<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u3053\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u4eba\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u65e5\u672c\u4eba\u7b49\u3067\u3082\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 80px;\">\uff082\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u5e74\u95932\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u3092\u884c\u3046<\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\"><strong>\uff08c\uff09\u306e9\u696d\u7a2e\uff08Agency Services\u3084Management services\u7b49\uff09\u306e\u5834\u5408\uff1a<\/strong><\/span><\/p>\n<p style=\"padding-left: 80px;\">\uff081\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u5c11\u306a\u304f\u3068\u30822\u540d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3092\u304a\u304f<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001\u6700\u4f4e1\u540d\u306f\u7ba1\u7406\u8077\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 120px;\">\u203b\u3053\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u4eba\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u65e5\u672c\u4eba\u7b49\u3067\u3082\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 80px;\">2\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u5e74\u95935\u4e07\u30ea\u30f3\u30ae\u4ee5\u4e0a\u306e\u904b\u55b6\u8cbb\u306e\u652f\u51fa\u3092\u884c\u3046<\/p>\n<\/div>\n<div><\/div>\n<div><\/div>\n<h2>\uff15\uff0e\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u30aa\u30d5\u30a3\u30b9\u306f\u5fc5\u8981\u304b\uff1f<\/h2>\n<div><\/div>\n<div>\u5b9f\u4f53\u8981\u4ef6\u3092\u5b9a\u3081\u305f\u539f\u6587\u3092\u8aad\u3080\u9650\u308a\u3067\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u30aa\u30d5\u30a3\u30b9\u304c\u5fc5\u9808\u3067\u3042\u308b\u3068\u306f\u660e\u8a18\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u306b\u3082\u8aad\u3081\u307e\u3059\u306e\u3067\u3001<br \/>\n\u3082\u3057\u304b\u3059\u308b\u3068\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u5185\u3067\u4e0a\u8a18\u306e\u4eba\u6570\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u3092\u63a1\u7528\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u81ea\u5b85\u304b\u3089\u306e\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3068\u3044\u3046\u3088\u3046\u306a\u304b\u305f\u3061\u3067\u3082\u3001\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u4f59\u5730\u306f\u3042\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/div>\n<div><\/div>\n<div>\u305f\u3060\u3001\u3053\u308c\u307e\u3067\u306b\u3053\u306e\u30d6\u30ed\u30b0\u3067\u4f55\u5ea6\u3082\u7533\u3057\u4e0a\u3052\u3066\u304d\u307e\u3057\u305f\u3068\u304a\u308a\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u307e\u3060\u307e\u3060\u4e0d\u900f\u660e\u306a\u3053\u3068\u3082\u591a\u304f\u3001\u3055\u3089\u306b\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u7d4c\u7def\u304b\u3089\u3057\u307e\u3059\u3068\u3001<br \/>\n\u5f8c\u304b\u3089\u3067\u304d\u305f\u65b0\u3057\u3044\u8981\u4ef6\u3084\u7a0e\u52d9\u5f53\u5c40\u306e\u89e3\u91c8\u304c\u9061\u3063\u3066\u904e\u53bb\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u304c\u4f55\u5ea6\u3082\u3042\u308a\u307e\u3057\u305f\u306e\u3067\u3001<br \/>\n\u305d\u3046\u3044\u3046\u610f\u5473\u3067\u306f\u3001<span style=\"text-decoration: underline;\">\u79c1\u500b\u4eba\u7684\u306a\u8003\u3048\u3068\u3057\u3066\u306f\u3001\u3082\u3057\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u3092\u76ee\u6307\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u30e9\u30d6\u30a2\u30f3\u306b\u30aa\u30d5\u30a3\u30b9\u3082\u8a2d\u7f6e\u3055\u308c\u305f\u307b\u3046\u304c\u826f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div>\u306a\u304a\u3001\u5c11\u3057\u8a71\u306f\u305d\u308c\u307e\u3059\u304c\u3001<br \/>\n\u3088\u304f\u3042\u308b\u3054\u8cea\u554f\u3067\u3059\u306e\u3067\u5ff5\u306e\u70ba\u7533\u3057\u6dfb\u3048\u307e\u3059\u3068\u3001<br \/>\n\u305f\u3068\u3048\u3001\u3042\u3048\u3066\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u300124\uff05\u306e\u6cd5\u4eba\u7a0e\u7387\u3092\u8a31\u5bb9\u3055\u308c\u308b\u5834\u5408\u3067\u3082\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u3082\u3057\u5c31\u52b4\u30d3\u30b6\u3092\u53d6\u5f97\u3055\u308c\u305f\u306a\u3089\u3001\u5c31\u52b4\u30d3\u30b6\u306e\u7dad\u6301\u306e\u8981\u4ef6\u3068\u3057\u3066<\/span>\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u5185\u306b\u30aa\u30d5\u30a3\u30b9\u3068\u3044\u3046\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u305d\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3067\u306f\u306a\u304f\u3001\u5c31\u52b4\u30d3\u30b6\u306e\u6cd5\u52d9\u4e0a\u306e\u8981\u4ef6\u304b\u3089\u3001\u30e9\u30d6\u30a2\u30f3\u306e\u30aa\u30d5\u30a3\u30b9\u306f\u5951\u7d04\u30fb\u7dad\u6301\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<h2>\uff16\uff0e\u307e\u3068\u3081\u3000\u3010\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3042\u308a\u3011<\/h2>\n<div><\/div>\n<div>\u4eca\u56de\u306e\u8a18\u4e8b\u306e\u307e\u3068\u3081\u3068\u3057\u307e\u3057\u3066\u3001<\/div>\n<div>\u5192\u982d\u306b\u66f8\u304d\u307e\u3057\u305f\u3054\u8cea\u554f\u300c\u4eca\u306e\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u3067\u3082\u3001\u512a\u9047\u7a0e\u7387\uff08\uff10\uff05\u30fb\uff13\uff05\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u300d\u3068\u3044\u3046\u554f\u3044\u306b\u5bfe\u3059\u308b\u56de\u7b54\u3068\u3057\u307e\u3057\u3066\u306f\u3001<\/div>\n<div>\u3072\u3068\u307e\u305a\u306f\u3001<\/div>\n<div><\/div>\n<div style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\">\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u696d\u7a2e\u3067<\/span>\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001<\/div>\n<div style=\"padding-left: 40px;\">\u5b9f\u969b\u306b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u58f2\u4e0a\u304c\u305d\u306e\u696d\u7a2e\u306e\u4e8b\u696d\u304b\u3089\u306e\u58f2\u4e0a\u3067\u3042\u308a\u3001<\/div>\n<div style=\"padding-left: 40px;\">\u4e0a\u8a18\u306e<span style=\"text-decoration: underline;\">\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f<\/span>\u3001\u512a\u9047\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306b\u306f\u306a\u3063\u3066\u3044\u308b<\/div>\n<div><\/div>\n<div>\u3068\u3044\u3046\u3082\u306e\u306b\u306f\u306a\u308a\u307e\u3059\u3002<\/div>\n<div><\/div>\n<div>\n<p>\u305f\u3060\u3057\u3001<strong><span style=\"text-decoration: underline;\">\u3053\u3053\u304b\u3089\u3082\u975e\u5e38\u306b\u91cd\u8981<\/span><\/strong>\u3067\u3059\u304c\u3001<br \/>\n\u4eca\u56de\u3053\u306e\u3088\u3046\u306a\u8a18\u4e8b\u3092\u66f8\u3044\u305f\u3082\u306e\u306e\u3001<br \/>\n\u73fe\u72b6\u3067\u306f\u307e\u3060\u3001<strong><span style=\"text-decoration: underline;\">\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6ce8\u610f\u4e8b\u9805\u30fb\u61f8\u5ff5\u70b9<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u79c1\u3068\u3057\u3066\u306f\u3001\u512a\u9047\u7a0e\u7387\uff08\uff10\uff05\uff0f\uff13\uff05\uff09\u3092\u671f\u5f85\u3057\u305f\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u3054\u5229\u7528\u306b\u95a2\u3057\u3066\u306f\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u4eca\u306e\u3068\u3053\u308d\u306f\u307e\u3060\u3042\u307e\u308a\u7a4d\u6975\u7684\u306b\u304a\u52e7\u3081\u3067\u304d\u308b\u72b6\u6cc1\u3067\u306f\u306a\u3044<\/span>\u3068\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div><\/div>\n<div style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline;\">\u61f8\u5ff5\u70b9\uff11<\/span><\/strong><br \/>\n\u4e0a\u8a18\u306e\uff08c\uff09\u306e9\u696d\u7a2e\uff08Agency Services\u3084Management services\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u30012021\u5e7411\u6708\u5f8c\u534a\u306b\u767a\u8868\u3055\u308c\u305f\u3070\u304b\u308a\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u696d\u7a2e\u3067\u3042\u308c\u3070\u3053\u308c\u3089\u306e9\u696d\u7a2e\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u306b\u95a2\u3057\u3066\u3001\u307e\u3060\u660e\u78ba\u306a\u4e8b\u4f8b\u304c\u306a\u3044\u3002<\/div>\n<div style=\"padding-left: 40px;\">\n<div style=\"padding-left: 40px;\"><\/div>\n<div class=\"gmail_default\"><strong><span style=\"text-decoration: underline;\">\u61f8\u5ff5\u70b9\uff12<\/span><\/strong><br \/>\n\u5b9f\u4f53\u8981\u4ef6\u306b\u3064\u304d\u307e\u3057\u3066\u3001\u5404\u696d\u7a2e\u3054\u3068\u306b\u6c42\u3081\u3089\u308c\u308b\u5f93\u696d\u54e1\u306e\u6570\u306e\u898f\u5b9a\u3092\u898b\u307e\u3059\u3068\u3001<strong><span style=\"text-decoration: underline;\">\u6700\u4f4e\uff08minimum number\uff09<\/span><\/strong>\u25cb\u540d\u3001<wbr \/>\u3068\u3044\u3046\u5b9a\u3081\u65b9\u304c\u3055\u308c\u3066\u304a\u308a\u3001\u25cb\u540d\u3067\u5fc5\u8981\u5341\u5206\u3068\u307e\u3067\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u306b\u3082\u8aad\u3081\u307e\u3059\u3002<\/div>\n<div class=\"gmail_default\">\u3082\u3057\u304b\u3059\u308b\u3068\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3001\u58f2\u4e0a\u3001\u5229\u76ca\u3001<wbr \/>\u696d\u614b\u7b49\u306b\u3088\u3063\u3066\u306f\u3053\u306e\u6700\u4f4e\u4eba\u6570\u306e\u307f\u3067\u306f\u8db3\u308a\u3066\u3044\u306a\u3044\u3068\u7a0e\u52d9\u7f72\u306b\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/div>\n<div style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<div style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline;\">\u61f8\u5ff5\u70b9\uff13<\/span><\/strong><br \/>\n\u30e9\u30d6\u30a2\u30f3\u306b\u304a\u3051\u308b\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u306b\u95a2\u3057\u3066\u3001\u73fe\u72b6\u3001\u5404\u30e9\u30d6\u30a2\u30f3\u4fe1\u8a17\u4f1a\u793e\u304c\u63d0\u4f9b\u3059\u308b\u540d\u7fa9\u8cb8\u3057\u306e\u3088\u3046\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u5229\u7528\u3057\u3066\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u304c\u305d\u306e\u3088\u3046\u306a\u5f62\u5f0f\u7684\u306b\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u305f\u3061\u3067\u3082\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u8a8d\u3081\u3066\u304f\u308c\u308b\u306e\u304b\u3069\u3046\u304b\u3002<\/div>\n<div><\/div>\n<div><\/div>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u61f8\u5ff5\u70b9\u30fb\u4e0d\u900f\u660e\u306a\u70b9\u3092\u3001<br \/>\n\u8fd1\u3044\u5c06\u6765\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u660e\u3089\u304b\u306b\u3057\u308c\u304f\u308c\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304c\u3001<br \/>\n\u73fe\u5834\u304b\u3089\u306e\u518d\u4e09\u306e\u7167\u4f1a\u306b\u5bfe\u3057\u3066\u3082\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u660e\u78ba\u306a\u56de\u7b54\u306f\u3055\u308c\u306a\u3044\u307e\u307e\u4eca\u306b\u81f3\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u306e\u3067\u3001<br \/>\n\u8fd1\u3044\u5c06\u6765\u660e\u3089\u304b\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u307e\u308a\u671f\u5f85\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u306f\u611f\u3058\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u305f\u304c\u3044\u307e\u3057\u3066\u3001<br \/>\n\u3082\u3057\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u512a\u9047\u7a0e\u7387\uff080\uff05\uff0f3\uff05\uff09\u306e\u9069\u7528\u3092\u76ee\u6307\u3057\u3066\u9032\u3081\u308b\u3068\u3059\u308c\u3070\u3001<\/p>\n<p style=\"padding-left: 40px;\">\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001<br \/>\n\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001<br \/>\n\u3092\u4eca\u306e\u4e0d\u900f\u660e\u306a\u72b6\u6cc1\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u304c\u81ea\u793e\u3067\u5224\u65ad\u3057\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u3092\u9032\u3081\u3066\u3044\u304f\u3057\u304b\u306a\u3044\u3001<\/p>\n<p>\u3068\u3044\u3046\u4e0d\u5b89\u5b9a\u306a\u72b6\u614b\u304c\u7d9a\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306f<br \/>\n\u3042\u3089\u304b\u3058\u3081\u3054\u627f\u77e5\u304a\u304d\u3044\u305f\u3060\u3044\u305f\u65b9\u304c\u3088\u308d\u3057\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001<strong><span style=\"text-decoration: underline;\">\u3053\u306e\u3088\u3046\u306a\u4e0d\u900f\u660e\u306a\u72b6\u6cc1\u306e\u4e2d\u3067\u3082\u3001<\/span><\/strong><br \/>\n<strong><span style=\"text-decoration: underline;\">\u73fe\u72b6\u3001\u65b0\u305f\u306b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3092\u3054\u4f9d\u983c\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u591a\u3044\u4e8b\u6848<\/span><\/strong>\u3068\u3057\u307e\u3057\u3066\u306f\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u306e\u512a\u9047\u7a0e\u7387\u306f\u671f\u5f85\u3055\u308c\u305a\u300124\uff05\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u8a31\u5bb9\u3055\u308c\u3001<br \/>\n\u305d\u306e\u3046\u3048\u3067\u3001<strong><span style=\"text-decoration: underline;\">\u30de\u30ec\u30fc\u30b7\u30a2\u3078\u79fb\u4f4f\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u9577\u671f\u6ede\u5728\u30d3\u30b6\u3092\u53d6\u5f97\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066<\/span><\/strong>\u306e\u5074\u9762\u3092\u91cd\u8996\u3055\u308c\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3092\u5229\u7528\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u4e8b\u6848\u304c\u591a\u304f\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b3\u30ed\u30ca\u798d\u3067\u3082\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3067\u306e\u5c31\u52b4\u30d3\u30b6\uff08Employment Pass\uff09\u306f\u8a8d\u53ef\u3055\u308c\u3066\u3001\u79fb\u4f4f\u3092\u9054\u6210\u3067\u304d\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u30de\u30ec\u30fc\u30b7\u30a2\u3078\u306e\u79fb\u4f4f\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u9078\u629e\u80a2\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001\u3054\u691c\u8a0e\u9802\u304f\u306e\u306f\u6709\u308a\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3042\u308b\u3044\u306f\u3001<br \/>\n\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u5fc5\u305a\u3057\u3082\u30e9\u30d6\u30a2\u30f3\u306b\u5f93\u696d\u54e1\u3092\u96c7\u308f\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u304f\u306a\u3063\u305f\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u3042\u3048\u3066\u5f93\u696d\u54e1\u3092\u96c7\u308f\u305a\u300124\uff05\u3001\u3042\u308b\u3044\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\u3092\u9078\u629e\u3059\u308b<\/span>\u3001\u3068\u3044\u3046\u3053\u3068\u3082\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u5229\u76ca\u304c\u305d\u308c\u307b\u3069\u591a\u304f\u306a\u3044\u5834\u5408\u3001\u305f\u3068\u3048\u30701000\u4e07\u5186\u304b\u30892000\u4e07\u5186\u307b\u3069\u3067\u3042\u308c\u3070<\/span>\u3001<br \/>\n\u5f93\u696d\u54e1\u3092\u8907\u6570\u540d\u96c7\u3046\u8cbb\u7528\u3084\u3001\u7ba1\u7406\u306e\u624b\u9593\u306a\u3069\u3068\u3001\u7bc0\u7a0e\u984d\u3092\u5929\u79e4\u306b\u304b\u3051\u307e\u3059\u3068\u3001\u6709\u308a\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff17\uff0e\u88dc\u8db3\uff1a\u300c\u4f1a\u793e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30eb\u30fc\u30c8\u306b\u3064\u3044\u3066<\/h2>\n<div>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u61f8\u5ff5\u70b9\u306e\u3046\u3061\u306e\uff08\uff11\uff09\u306b\u95a2\u3059\u308b\u89e3\u6c7a\u7b56\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001<\/div>\n<div>a) \u9280\u884c\u696d\u30fb\u4fdd\u967a\u696d\u7b49\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d7\u3051\u305f\uff08\u4e3b\u306b\uff09\u91d1\u878d\u7cfb\u306e\u4e8b\u696d\u306e\u3046\u3061\u3001<\/div>\n<div><span style=\"text-decoration: underline;\">\u300c17. \u4f1a\u793e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08Labuan Company Management\uff09\u300d<\/span>\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3067\u3042\u308c\u3070\u3001<br \/>\n\u5e45\u5e83\u304f\u591a\u304f\u306e\u696d\u7a2e\u306b\u5fdc\u7528\u3067\u304d\u305d\u3046\u3067\u3057\u305f\u306e\u3067<\/div>\n<div class=\"gmail_default\">\u3053\u308c\u3092\u7533\u8acb\u30fb\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001<wbr \/>\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u78ba\u3068\u306a\u308a\u3001<br \/>\n\u3042\u3068\u306f\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u512a\u9047\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b<\/div>\n<div class=\"gmail_default\">\u3068\u3044\u3046\u3053\u3068\u304c\u4e00\u6642\u8a00\u308f\u308c\u3066\u304a\u308a\u307e\u3057\u305f\u3002<\/div>\n<div class=\"gmail_default\"><\/div>\n<div><\/div>\n<div style=\"padding-left: 40px;\"><a href=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/4916d229bc628a9386e6e26e6da07c69.png\"><img decoding=\"async\" class=\"alignnone wp-image-4755\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/4916d229bc628a9386e6e26e6da07c69-1024x217.png\" alt=\"\" width=\"643\" height=\"136\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/4916d229bc628a9386e6e26e6da07c69-1024x217.png 1024w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/4916d229bc628a9386e6e26e6da07c69-300x64.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/4916d229bc628a9386e6e26e6da07c69-768x163.png 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2022\/02\/4916d229bc628a9386e6e26e6da07c69.png 1292w\" sizes=\"(max-width: 643px) 100vw, 643px\" \/><\/a><\/div>\n<div><\/div>\n<div>\n<div class=\"gmail_default\"><\/div>\n<div class=\"gmail_default\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001<br \/>\n\u305d\u306e\u5f8c\u3001\u3053\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u696d\u7a2e\u306b\u95a2\u3057\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u91d1\u878d\u5e81\u304b\u3089\u767a\u8868\u304c\u3042\u308a\u3001<\/div>\n<div class=\"gmail_default\">\u6025\u306b\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u300c\u4f1a\u793e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u696d\u300d\u306e\u5e45\u304c<u>\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u51e6\u7406<wbr \/>\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u306b\u72ed\u307e\u3063\u3066\u3057\u307e\u3044\u3001<\/u><\/div>\n<div class=\"gmail_default\">\u305d\u308c\u4f8b\u5916\u306e\u4f1a\u793e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u696d\u306e\u5834\u5408\u306f\u3001\u3053\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306f\u53d6\u5f97\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3088\u3046\u3067\u3059\u306e\u3067\u3001<br \/>\n\u73fe\u72b6\u306f\u3001\u3053\u306e\u65b9\u6cd5\u306f\u3042\u307e\u308a\u4e00\u822c\u7684\u306b\u306f\u5229\u7528\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/div>\n<\/div>\n<div><\/div>\n<div>\u305f\u3060\u3001\u9006\u306b\u3044\u3048\u3070\u3001<br \/>\n\u30e9\u30a4\u30bb\u30f3\u30b9\u696d\u3067\u3042\u308b\u300cLabuan Company Management\u300d\u306e\u7bc4\u56f2\u304c\u72ed\u307e\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001<br \/>\n\u4e0a\u8a18\u306e\uff08c\uff09\u306e9\u696d\u7a2e\uff08Agency Services\u3084Management services\u7b49\uff09\u306e<\/div>\n<div><\/div>\n<div>\n<ul>\n<li>Management services other than Labuan Company<br \/>\n\u300cManagement under item17\u300d<br \/>\n\u4e0a\u8a18\u306ea\uff09\u306e\u300c 17. \u4f1a\u793e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u696d\u52d9\u300d<strong><span style=\"text-decoration: underline;\">\u4ee5\u5916\u306e\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u696d\u52d9\u5168\u822c<\/span><\/strong><\/li>\n<\/ul>\n<\/div>\n<div>\n<p>\u306e\u7bc4\u56f2\u304c\u5e83\u307e\u3063\u305f\u3068\u3082\u89e3\u91c8\u3067\u304d\u307e\u3059\u306e\u3067\u3001<br \/>\n\u3082\u3057\u304b\u3059\u308b\u3068\u3001<br \/>\n\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d6\u5f97\u305b\u305a\u3068\u3082\u3001\u3053\u306eManagement services other than Labuan Company \u3068\u3057\u3066<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2\u304c\u5e83\u307e\u3063\u305f\u3001\u3068\u306f\u8a00\u3048\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\uff18\uff0e\u3054\u76f8\u8ac7\u30fb\u3054\u4f9d\u983c\u306e\u65b9\u6cd5\u3001\u6d41\u308c<\/h2>\n<h3>\u30b9\u30c6\u30c3\u30d7\uff11\uff1a<\/h3>\n<h5><span style=\"font-size: 12pt;\">\u9078\u629e\u80a2\uff11\uff1aPDF\u300c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u30ac\u30a4\u30c9\u300d<\/span><\/h5>\n<p>2019\u5e74\u304b\u3089\u59cb\u307e\u3063\u305f\u4e00\u9023\u306e\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u6539\u6b63\u306e\u7d50\u679c\u3001<br \/>\n\u73fe\u5728\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5236\u5ea6\u306f\u3001\u5c11\u3005\u8907\u96d1\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u60c5\u5831\u3082\u65b0\u65e7\u30fb\u6b63\u8aa4\u5165\u308a\u4e71\u308c\u3066\u304a\u308a\u3001<\/span><br \/>\n<span style=\"color: #ff0000; text-decoration: underline;\">\u3069\u306e\u60c5\u5831\u3092\u4fe1\u3058\u3066\u826f\u3044\u3082\u306e\u304b\u3001\u6df7\u4e71\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\u3001<br \/>\n\u5f0a\u793e\u3067\u306f\u3001<br \/>\n\u3053\u308c\u307e\u3067<span style=\"color: #ff0000;\"><strong><span style=\"text-decoration: underline;\">\u30d6\u30ed\u30b0\u306b\u3066\u30de\u30ec\u30fc\u30b7\u30a2\u3084\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u6700\u65b0\u60c5\u5831\u3092\uff17\u5e74\u306b\u6e21\u308a\u30a2\u30c3\u30d7\u3057\u7d9a\u3051\u3066\u304d\u305f\u4ee3\u8868\u306e\u718a\u6728\u304c<\/span><\/strong><\/span>\u3001<\/p>\n<ul>\n<li>\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u8a2d\u7acb<\/li>\n<li>\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\uff08\u30aa\u30f3\u30b7\u30e7\u30a2\u53e3\u5ea7\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u53e3\u5ea7\uff09<\/li>\n<li>\u5c31\u52b4\u30d3\u30b6\u30fb\u6276\u990a\u5bb6\u65cf\u30d3\u30b6\u7533\u8acb<\/li>\n<li>\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5927\u6539\u6b63\u306e\u5185\u5bb9<\/li>\n<li>\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u6d41\u308c<\/li>\n<li>\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u304f\u5834\u5408\u306e\u6ce8\u610f\u4e8b\u9805\u3001\u73fe\u6642\u70b9\u3067\u306e\u61f8\u5ff5\u4e8b\u9805<\/li>\n<li>\u8a2d\u7acb\u3001\u53e3\u5ea7\u958b\u8a2d\u3001\u30d3\u30b6\u7533\u8acb\u3001\u6b21\u5e74\u5ea6\u4ee5\u964d\u306e\u7dad\u6301\u306e\u8cbb\u7528<\/li>\n<li>\u5f0a\u793e\u3078\u3054\u4f9d\u983c\u3044\u305f\u3060\u304f\u5834\u5408\u306e\u30b5\u30dd\u30fc\u30c8\u8cbb\u7528<\/li>\n<\/ul>\n<p>\u3068\u3044\u3063\u305f\u591a\u5c90\u306b\u6e21\u308b\u9805\u76ee\u306b\u3064\u304d\u307e\u3057\u3066\u3001<br \/>\n<span style=\"color: #ff0000;\"><strong><span style=\"text-decoration: underline;\">\u6700\u65b0\u306e\u60c5\u5831\u3092\u3072\u3068\u3064\u306ePDF\u3068\u3057\u3066\u307e\u3068\u3081\u305f\u3082\u306e<\/span><\/strong><\/span>\u3092<br \/>\n<strong>USD100\uff08\u7d0411,000\u5186\uff09<\/strong>\u306b\u3066\u3054\u63d0\u4f9b\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u5408\u8a0893\u30da\u30fc\u30b8\u3001\u7d0449,000\u5b57\u306e\u30dc\u30ea\u30e5\u30fc\u30e0<\/strong>\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u304a\u77e5\u308a\u306b\u306a\u308a\u305f\u3044\u70b9\u306f\u6982\u306d\u30ab\u30d0\u30fc\u3055\u308c\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u307e\u305f\u3001\u300c\u6700\u65b0\u306e\u60c5\u5831\u300d\u3068\u3044\u3046\u70b9\u306b\u304a\u3044\u3066\u306f\u3001<br \/>\n<strong><span style=\"color: #ff0000; text-decoration: underline;\">\u4e00\u5ea6\u3054\u8cfc\u5165\u3044\u305f\u3060\u3051\u308c\u3070<\/span>\u3001\u305d\u306e\u5f8c\u306b\u6539\u6b63\u7b49\u306b\u3088\u308aPDF\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001<\/strong><\/span><br \/>\n<strong><span style=\"text-decoration: underline;\">\u305d\u306e<span style=\"color: #ff0000; text-decoration: underline;\">\u6700\u65b0\u7248\u3092\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3088\u3046\u306b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u3053\u3068\u3060\u3051\u3067\u306a\u304f\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u4e00\u822c\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u3068\u306e\u6bd4\u8f03\u306a\u3069\u3082\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u3068\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u3069\u3061\u3089\u3092\u8a2d\u7acb\u3059\u308b\u304b\u3092\u60a9\u307e\u308c\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u3082<\/span>\u5f79\u7acb\u3064\u5185\u5bb9\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/9ec2e6cd7f4f1c1b544e3b4c8166e230.png\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-976\" src=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/9ec2e6cd7f4f1c1b544e3b4c8166e230-300x204.png\" alt=\"\" width=\"300\" height=\"204\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u7279\u5178\u3068\u3057\u307e\u3057\u3066\u3001<\/p>\n<p>\u6cd5\u4eba\u8a2d\u7acb\u3001\u30d3\u30b6\u7533\u8acb\u7b49\u306e\u521d\u671f\u8cbb\u7528\u3001\u305d\u3057\u3066\u3001\u6b21\u5e74\u5ea6\u4ee5\u964d\u306e\u8cbb\u7528\u306e\u6982\u7b97\u3092\u4e8b\u6848\u306b\u5fdc\u3058\u3066\u7b97\u51fa\u3067\u304d\u308b\u3088\u3046\u3001<br \/>\n<strong>\u30a8\u30af\u30bb\u30eb\u5f62\u5f0f\u306e\u8cbb\u7528\u6982\u7b97\u30b7\u30fc\u30c8<\/strong>\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/cc321bd70907fc09b3d0c4f299b596d4.png\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-968\" src=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/cc321bd70907fc09b3d0c4f299b596d4-300x213.png\" alt=\"\" width=\"300\" height=\"213\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\">\u5fc5\u8981\u66f8\u985e<\/span><\/strong>\u306b\u3064\u3044\u3066\u3082\u3001\u5358\u306b\u30ea\u30b9\u30c8\u3092\u6dfb\u4ed8\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001<br \/>\n<strong><span style=\"text-decoration: underline;\">\u89e3\u8aac\u3092\u4ed8\u3057\u3066\u3001\u5225\u7d19\u3068\u3057\u3066<\/span><\/strong>\u307e\u3068\u3081\u3066\u304a\u308a\u307e\u3059\uff0816\u30da\u30fc\u30b8\u30017500\u5b57\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u4f53\u7cfb\u7684\u306b\u3001\u304b\u3064\u3001\u6700\u65b0\u60c5\u5831\u3092\u3054\u5165\u624b\u3044\u305f\u3060\u304d\u305f\u3044\u5834\u5408\u306f<\/span>\u3001<\/span><\/strong><br \/>\n<strong><span style=\"text-decoration: underline;\">\u4e0b\u8a18\u306e\u5f0a\u793e\u30aa\u30f3\u30e9\u30a4\u30f3\u30b9\u30c8\u30a2\u3088\u308a\u3001<\/span><\/strong><br \/>\n<span style=\"color: #ff0000;\"><strong><span style=\"text-decoration: underline;\">\u305c\u3072\u4eca\u3059\u3050\u3001\u300c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3001\u53e3\u5ea7\u3001\u30d3\u30b6\u7533\u8acb\u30ac\u30a4\u30c9\u300d\u3092\u3054\u5165\u624b\u3044\u305f\u3060\u304d\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3001\u30d3\u30b6\u7533\u8acb\u306e\u4e0d\u660e\u70b9\u7b49\u3092\u3067\u304d\u308b\u9650\u308a\u65e9\u304f\u660e\u78ba\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u3001<br \/>\n\u6b21\u306e\u4e00\u6b69\u306b\u7e4b\u3052\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u305f\u5f8c\u3001\u4e0d\u660e\u70b9\u306a\u3069\u3042\u308a\u307e\u3057\u305f\u3089\u3001<br \/>\n\u30e1\u30fc\u30eb\u3067\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3044\u305f\u308a\u3001\u4e0b\u8a18\u300c\u9078\u629e\u80a2\uff12\u300d\u306e\u3054\u9762\u8ac7\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u304a\u652f\u6255\u3044\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001<br \/>\nPaypal\u306e\u307b\u304b\u3001\u300c\u5225\u306e\u304a\u652f\u6255\u65b9\u6cd5\u300d\u304b\u3089\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3054\u8cfc\u5165\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u5f53\u30ac\u30a4\u30c9\u306e\u8cfc\u5165\u8cbb\u7528\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u8cfc\u5165\u5f8c\uff11\u5e74\u4ee5\u5185\u306b\u5b9f\u969b\u306b\u6cd5\u4eba\u8a2d\u7acb\u8cbb\u7528\u306b\u9032\u3080\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u8cbb\u7528\u304b\u3089\u63a7\u9664\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left; padding-left: 40px;\"><span style=\"font-size: 14pt;\"><a href=\"https:\/\/kumakiblogstore.myshopify.com\/products\/%E3%83%A9%E3%83%96%E3%82%A2%E3%83%B3%E6%B3%95%E4%BA%BA%E3%81%AE%E8%A8%AD%E7%AB%8B-%E7%A8%8E%E5%88%B6-%E6%94%B9%E6%AD%A3-%E5%B0%B1%E5%8A%B4%E3%83%93%E3%82%B6%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6-2022%E5%B9%B42%E6%9C%881%E6%97%A5%E7%89%88\" target=\"_blank\" rel=\"noopener\"><strong>Kumakiblog Online Store<\/strong><\/a><\/span><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/kumakiblogstore.myshopify.com\/products\/%E3%83%A9%E3%83%96%E3%82%A2%E3%83%B3%E6%B3%95%E4%BA%BA%E3%81%AE%E8%A8%AD%E7%AB%8B-%E7%A8%8E%E5%88%B6-%E6%94%B9%E6%AD%A3-%E5%B0%B1%E5%8A%B4%E3%83%93%E3%82%B6%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6-2022%E5%B9%B42%E6%9C%881%E6%97%A5%E7%89%88\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone wp-image-930 size-medium\" src=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/Screenshot-2022-02-09-at-5.26.20-PM-300x222.png\" alt=\"\" width=\"300\" height=\"222\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u76ee\u6b21\uff1a<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/Screenshot-2022-02-09-at-7.39.56-PM.png\"><img decoding=\"async\" class=\"alignnone wp-image-942\" src=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/Screenshot-2022-02-09-at-7.39.56-PM-233x300.png\" alt=\"\" width=\"301\" height=\"388\" \/><\/a><\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/Screenshot-2022-02-09-at-7.40.03-PM.png\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-941\" src=\"https:\/\/jm-experts.net\/wp-content\/uploads\/2022\/02\/Screenshot-2022-02-09-at-7.40.03-PM-300x279.png\" alt=\"\" width=\"300\" height=\"279\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001<span style=\"text-decoration: underline;\">\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u8a2d\u7acb<\/span>\u306b\u3064\u304d\u307e\u3057\u3066\u3082\u3001<br 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underline;\">\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3001\u5206\u91ce\u7b49<\/span>\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u3001\u968f\u6642\u3001\u57f7\u7b46\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001<br \/>\n\u5b8c\u6210\u6b21\u7b2c\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30b9\u30c8\u30a2\u306b\u3066\u8ca9\u58f2\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h5><span style=\"font-size: 12pt;\">\u9078\u629e\u80a2\uff12\uff1a\u3054\u9762\u8ac7\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u3001\u307e\u305f\u306f\u5bfe\u9762\uff09\u3067\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/span><\/h5>\n<p>Zoom\u7b49\u3067\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u3054\u9762\u8ac7\u3001\u3082\u3057\u304f\u306f\u3001\u5f0a\u793e\u30af\u30a2\u30e9\u30eb\u30f3\u30d7\u30fc\u30eb\u30aa\u30d5\u30a3\u30b9\u3067\u306e\u3054\u9762\u8ac7\u3092\u627f\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"text-decoration: underline;\">\u3054\u9762\u8ac7\u306e\u5834\u306f\u3001\u30bb\u30fc\u30eb\u30b9\u306e\u5834\u3067\u306f\u306a\u304f\u3001<br \/>\n\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5834\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u5834\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u9762\u3001\u6ce8\u610f\u4e8b\u9805\u306a\u3069\u3082\u5341\u5206\u306b\u304a\u8a71\u3057\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u3001<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u3082\u3057\u3054\u76f8\u8ac7\u8005\u69d8\u306b\u3068\u3063\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u304c\u6700\u9069\u306a\u9078\u629e\u80a2\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u3001\u6b63\u76f4\u306b\u305d\u306e\u3088\u3046\u306b\u304a\u4f1d\u3048\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u4e0b\u90e8\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u3001<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u3054\u5e0c\u671b\u306e\u3054\u76f8\u8ac7\u65b9\u6cd5\uff08Zoom\u3001Skype\u3001\u307e\u305f\u306f\u30af\u30a2\u30e9\u30eb\u30f3\u30d7\u30fc\u30eb\u30aa\u30d5\u30a3\u30b9\u3067\u306e\u3054\u9762\u8ac7\uff09<\/li>\n<li>\u3054\u5e0c\u671b\u306e\u3054\u76f8\u8ac7\u65e5\u6642\u306e\u5019\u88dc\u65e5\u30922\u3064\u307b\u3069\uff08\u571f\u65e5\u795d\u65e5\u4ee5\u5916\uff09<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u3092\u304a\u77e5\u3089\u305b\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u3054\u76f8\u8ac7\u8cbb\u7528\u3068\u3057\u307e\u3057\u3066\u306f\u3001\uff11\u56de\uff11\u6642\u9593\u307e\u3067\u306e\u3054\u76f8\u8ac7\u3068\u3057\u307e\u3057\u3066\u3001USD100\uff08\u7d0411,000\u5186\uff09\u3068\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u76f8\u8ac7\u65e5\u6642\u304c\u6c7a\u307e\u308a\u307e\u3057\u305f\u3089\u3001\u304a\u652f\u6255\u3044\u65b9\u6cd5\u3084\u304a\u652f\u6255\u5148\u3092\u3054\u6848\u5185\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u524d\u306b\u3001\u4e0a\u8a18\u306e\u9078\u629e\u80a2\uff11\u306e\u30ac\u30a4\u30c9\u3092\u3054\u8cfc\u5165\u3044\u305f\u3060\u3044\u3066\u304a\u3044\u305f\u65b9\u304c\u3001<br \/>\n\u5f53\u65e5\u306e\u3054\u9762\u8ac7\u306b\u304a\u3044\u3066\u3001\u3088\u308a\u6df1\u3044\u8a71\u3057\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001<br \/>\n\u3072\u3068\u307e\u305a\u5148\u306b\u3054\u9762\u8ac7\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u305d\u306e\u5f8c\u3001\u4e0a\u8a18\u306e\u30ac\u30a4\u30c9\u306e\u3054\u8cfc\u5165\u3092\u3054\u691c\u8a0e\u3044\u305f\u3060\u304f\u3068\u3044\u3046\u6d41\u308c\u3067\u3082\u554f\u984c\u3054\u3056\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u30aa\u30f3\u30e9\u30a4\u30f3\u7b49\u3067\u306e\u3054\u76f8\u8ac7\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001<br \/>\n\u4e0b\u8a18\u306e\u30da\u30fc\u30b8\u306b\u3066\u8a73\u7d30\u3092\u3054\u6848\u5185\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u7533\u8fbc\u307f\u524d\u306b\u305d\u3061\u3089\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/jm-experts.net\/?page_id=370\" target=\"_blank\" rel=\"noopener\">https:\/\/jm-experts.net\/?page_id=370<\/a><\/p>\n<p>&nbsp;<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d7\uff12\uff1a<\/h3>\n<p>\u6b63\u5f0f\u306b\u6cd5\u4eba\u8a2d\u7acb\u3092\u3054\u4f9d\u983c\u3055\u308c\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3001E\u30e1\u30fc\u30eb\u306b\u3066\u3054\u9023\u7d61\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3089\u3001<br \/>\n\u305d\u306e\u30e1\u30fc\u30eb\u3092\u3082\u3063\u3066\u6b63\u5f0f\u306b\u3054\u4f9d\u983c\u3044\u305f\u3060\u3044\u305f\u3082\u306e\u3068\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u3001<br 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