{"id":5140,"date":"2023-09-21T15:49:20","date_gmt":"2023-09-21T06:49:20","guid":{"rendered":"https:\/\/kumakiblog.com\/?p=5140"},"modified":"2023-09-21T15:54:40","modified_gmt":"2023-09-21T06:54:40","slug":"%e3%83%a9%e3%83%96%e3%82%a2%e3%83%b3%e6%b3%95%e4%ba%ba%e3%81%a8%e3%81%af%ef%bc%9f2023%e5%b9%b49%e6%9c%88%e7%8f%be%e5%9c%a8%e3%81%ae%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%87%e3%83%a1","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=5140","title":{"rendered":"\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u306f\uff1f2023\u5e749\u6708\u73fe\u5728\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"

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\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u30e9\u30d6\u30a2\u30f3\u4e8b\u696d\u6d3b\u52d5\u7a0e\u6cd5\uff08Labuan Business Activity Tax Act\uff1a\u4ee5\u4e0b\u3001\u300c\u30e9\u30d6\u30a2\u30f3\u7a0e\u6cd5\u300d\u3068\u8868\u8a18\u3057\u307e\u3059\uff09\u306b\u57fa\u3065\u304d\u30013\uff05\uff08\u4e8b\u696d\u4f1a\u793e\u306e\u5834\u5408\uff09\u307e\u305f\u306f0\uff05\uff08\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u5834\u5408\uff09\u3068\u3044\u3046\u4f4e\u3044\u512a\u9047\u7a0e\u7387\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u6761\u4ef61\uff1a<\/strong>
\n\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u308b\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306a\u308b\u696d\u7a2e\u3067\u3042\u308b\u3053\u3068\u3002\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u5bfe\u8c61\u696d\u7a2e\u3068\u306f\u3001\u300c\u9280\u884c\u696d\u3001\u4fdd\u967a\u696d\u3001\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u696d\u7b49\u3005\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u6027\u306e\u91d1\u878d\u95a2\u4fc2\u306e\u696d\u7a2e\u300d\u3084\u300c\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u300d\u306e\u307b\u304b\u3001\u300c\u4e0b\u8a18\u306e9\u696d\u7a2e\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

1\uff09Administrative services\u3000\u5f93\u696d\u54e1\u7ba1\u7406\u3001\u7d66\u4e0e\u7ba1\u7406\u3001\u8ca1\u7523\u7ba1\u7406\u3001\u4eba\u4e8b\u7ba1\u7406\u3001\u8ca1\u52d9\u8a08\u753b\u3001\u5951\u7d04\u30fb\u4e0b\u8acb\u7ba1\u7406\u3001\u65bd\u8a2d\u7ba1\u7406\u3001\u63d0\u6848\u7ba1\u7406\u306a\u3069\u306e\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9
\n2\uff09Accounting services\u3000\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9
\n3\uff09Legal services\u3000\u6cd5\u52d9\u30b5\u30fc\u30d3\u30b9
\n4\uff09Backroom processing services\u3000\u50b5\u6a29\u50b5\u52d9\u306e\u6c7a\u6e08\u3001\u6e05\u7b97\u3001\u8a18\u9332\u7ba1\u7406\u3001\u898f\u5236\u9075\u5b88\u3001\u60c5\u5831\u6280\u8853\uff08IT\uff09\u95a2\u9023\u306e\u30b5\u30fc\u30d3\u30b9
\n5\uff09Payroll services\u3000\u7d66\u4e0e\u8a08\u7b97\u30b5\u30fc\u30d3\u30b9
\n6\uff09Talent management services\u3000\u4eba\u6750\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9
\n7\uff09Agency services\u3000\u4ee3\u7406\u30b5\u30fc\u30d3\u30b9
\n8\uff09Insolvency related services\u3000\u4f1a\u793e\u3084\u500b\u4eba\u306e\u6e05\u7b97\u3084\u7834\u7523\u306e\u7ba1\u7406\u306a\u3069\u306e\u5012\u7523\u95a2\u9023\u30b5\u30fc\u30d3\u30b9
\n9\uff09Management services\u3000\u4eba\u7684\u3001\u8ca1\u653f\u7684\u3001\u6280\u8853\u7684\u8cc7\u6e90\u306a\u3069\u306e\u4e8b\u696d\u8cc7\u6e90\u306e\u7d44\u7e54\u5316\u3001\u76e3\u7763\u3001\u76e3\u8996\u3001\u8a08\u753b\u3001\u7ba1\u7406\u3001\u6307\u5c0e\u306a\u3069\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30b5\u30fc\u30d3\u30b9<\/p>\n

\u6761\u4ef62\uff1a
\n<\/strong>\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u7d4c\u6e08\u7684\u5b9f\u4f53\uff08Economic Substance\uff09\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u5cf6\u306e\u7d4c\u6e08\u7684\u5b9f\u4f53\u304c\u3042\u308b\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u305f\u4e0b\u8a18\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

1\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u308b\u4eba\u6570\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3092\u6709\u3059\u308b\u3053\u3068\uff08\u3088\u3063\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u5185\u306b\u30aa\u30d5\u30a3\u30b9\u8a2d\u7f6e\u3082\u5fc5\u8981\uff09\u3002<\/p>\n

2\uff09\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u304a\u3044\u3066\u8ca1\u52d9\u7701\u304c\u5b9a\u3081\u308b\u91d1\u984d\u4ee5\u4e0a\u306e\u4e8b\u696d\u904b\u55b6\u8cbb\uff08operating expenditure\uff09\u306e\u652f\u51fa\u3092\u884c\u3046\u3053\u3068\u3002<\/p>\n

\u6c42\u3081\u3089\u308c\u308b\u6700\u4f4e\u4eba\u6570\u3084\u91d1\u984d\u306f\u696d\u7a2e\u3054\u3068\u306b\u7570\u306a\u308a\u3001\u5f53\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u57f7\u7b46\u6642\u70b9\uff082023\u5e749\u6708\uff09\u3067\u306f\u3001\u4e0b\u8a18\u30ea\u30f3\u30af\u5148\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u6700\u65b0\u7248\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u4e0b\u8a18\u30ea\u30f3\u30af\u306f\u3001\u524d\u534a\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u8a9e\u3067\u3059\u304c\u3001\u5f8c\u534a\u306b\u540c\u3058\u5185\u5bb9\u304c\u82f1\u8a9e\u3067\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7d4c\u6e08\u7684\u5b9f\u4f53\u8981\u4ef6<\/a> – Labuan IBFC\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3088\u308a\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u4e0a\u8a18\u306e\u300c\u4e0b\u8a18\u306e9\u696d\u7a2e\u300d\u3068\u3057\u3066\u4e0a\u3052\u305f\u696d\u7a2e\u306e\u5834\u5408\u306f\u30012\u540d\u4ee5\u4e0a\u306e\u30d5\u30eb\u52e4\u52d9\u306e\u5f93\u696d\u54e1\u3092\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u914d\u7f6e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f8b\u5916\u7684\u306b\u3001\u4e8b\u696d\u6d3b\u52d5\u304c\u300c\u682a\u5f0f\u4fdd\u6709\u306e\u307f\u3092\u884c\u3046\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u300d\u306e\u5834\u5408\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u5cf6\u306b\u5f93\u696d\u54e1\u3092\u914d\u7f6e\u3059\u308b\u3053\u3068\u306f\u6c42\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u4ee3\u308f\u308a\u306b\u3001\u7d4c\u55b6\u7ba1\u7406\uff08Management and control\uff09\u304c\u30e9\u30d6\u30a2\u30f3\u3067\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u3088\u3044\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u7d4c\u55b6\u7ba1\u7406\u304c\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u300d\u3092\u6e80\u305f\u3059\u6761\u4ef6\u3068\u3057\u3066\u306f\u3001\u300c\u5c11\u306a\u304f\u3068\u3082\u5e74\u306b\u4e00\u5ea6\u306f\u53d6\u7de0\u5f79\u4f1a\u3092\u30e9\u30d6\u30a2\u30f3\u5cf6\u3067\u958b\u50ac\u3059\u308b\u3053\u3068\u300d\u3001\u300c\u767b\u8a18\u4f4f\u6240\u304c\u30e9\u30d6\u30a2\u30f3\u306b\u3042\u308b\u3053\u3068\u300d\u300c\u5c45\u4f4f\u4f1a\u793e\u79d8\u66f8\u5f79\u304c\u30e9\u30d6\u30a2\u30f3\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068\u300d\u300c\u4f1a\u8a08\u8a18\u9332\u3001\u30d3\u30b8\u30cd\u30b9\u8a18\u9332\u3001\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u306e\u8b70\u4e8b\u9332\u304c\u30e9\u30d6\u30a2\u30f3\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u300d\u306a\u3069\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n

1\uff0e\u4eca\u306e\u6642\u70b9\u3067\u306f\u307e\u3060\u7a0e\u5236\u306b\u4e0d\u900f\u660e\u306a\u90e8\u5206\u304c\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068<\/h3>\n

2019\u5e74\u306e\u7a0e\u6cd5\u6539\u6b63\u4ee5\u524d\u306f\u3001\u4e8b\u696d\u4f1a\u793e\u306e\u5834\u5408\u306f\u300c\u4f1a\u8a08\u76e3\u67fb\u5f8c\u306e\u5229\u76ca\u306b\u5bfe\u3057\u30663\uff05\u300d\u307e\u305f\u306f\u300c2\u4e07\u30ea\u30f3\u30ae\u30c3\u30c8\u300d\u3001\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u306e\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3001\u3068\u3044\u3046\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u9b45\u529b\u7684\u306a\u7a0e\u5236\u5ea6\u3067\u3057\u305f\u304c\u3001
\n2019\u5e74\u306b\u884c\u308f\u308c\u305f\u629c\u672c\u7684\u306a\u6539\u6b63\u306b\u3088\u308a\u3001\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u4e00\u5b9a\u306e\u696d\u7a2e\u306e\u307f\u304c\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u304b\u3064\u3001\u7d4c\u6e08\u7684\u5b9f\u4f53\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f<\/span>\u512a\u9047\u7684\u306a\u7a0e\u7387\uff080\uff05\u307e\u305f\u306f3\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u5236\u5ea6\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u5236\uff08Income Tax Act\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3057\u3001
\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u3067\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u7d4c\u6e08\u7684\u5b9f\u4f53\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u7387\u3067\u3042\u308b24\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u512a\u9047\u7a0e\u5236\u306b\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u305f\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u672c\u8a18\u4e8b\u306e\u57f7\u7b46\u6642\u70b9\uff082023\u5e749\u6708\uff09\u306b\u304a\u3044\u3066\u3082\u672a\u3060\u306b\u3001\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u306e\u5bfe\u8c61\u696d\u7a2e\u3084\u7d4c\u6e08\u7684\u5b9f\u4f53\u8981\u4ef6\u306b\u95a2\u3057\u3066\u89e3\u91c8\u304c\u5206\u304b\u308c\u308b\u90e8\u5206\u3084\u4e0d\u900f\u660e\u306a\u90e8\u5206\u304c\u6b8b\u3063\u3066\u3044\u308b\u3046\u3048\u306b\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u5834\u5408\u3001\u5f8c\u304b\u3089\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u3084\u89e3\u91c8\u304c\u904e\u53bb\u306b\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u5f80\u3005\u306b\u3057\u3066\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u7a0e\u52d9\u306f\u4e0d\u5b89\u5b9a\u306a\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u8003\u3048\u3089\u308c\u308b\u5177\u4f53\u7684\u306a\u30ea\u30b9\u30af\u3068\u3057\u3066\u306f\u3001
\n\u5fa1\u793e\u3068\u3057\u3066\u306f\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u524d\u63d0\u30673\uff05\u306e\u7a0e\u7387\u3067\u6cd5\u4eba\u7a0e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5c06\u6765\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u305d\u306e\u6642\u70b9\u306e\u30eb\u30fc\u30eb\u3084\u89e3\u91c8\u3067\u5426\u8a8d\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3088\u3046\u306a\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
\n\u305d\u306e\u5834\u5408\u300124\uff05\u306e\u7a0e\u7387\u304c\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u3001\u652f\u6255\u3063\u3066\u3044\u305f\u6cd5\u4eba\u7a0e\u3068\u306e\u5dee\u984d\uff0b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8acb\u6c42\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

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3\uff0e\u30aa\u30d5\u30a3\u30b9\u306b\u95a2\u3059\u308b\u5236\u9650<\/h3>\n

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\u3068\u3044\u3044\u307e\u3059\u306e\u3082\u3001\u3053\u306e\u6539\u6b63\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u53d6\u5f15\u3092\u3057\u305f\u30de\u30ec\u30fc\u30b7\u30a2\u5c45\u4f4f\u8005\u5074\u306b\u4e0d\u5229\u306a\u5236\u9650\u304c\u52a0\u3048\u3089\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5236\u9650\u3068\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u5c45\u4f4f\u8005\u304c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3078\u652f\u6255\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u6599\u7b49\u306e\u5bfe\u4fa1\u306e\u3046\u3061\u306e\u308f\u305a\u304b3\uff05\u3057\u304b\u640d\u91d1\u51e6\u7406\u3067\u304d\u306a\u3044\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u5c45\u4f4f\u8005\u30fb\u6cd5\u4eba\u5074\u304b\u3089\u3057\u307e\u3059\u3068\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3092\u81ea\u793e\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u308f\u305a\u304b\u306a\u4e00\u90e8\u3057\u304b\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u696d\u8005\u306e\u540c\u69d8\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3068\u6bd4\u3079\u308b\u3068\u7a0e\u52d9\u4e0a\u4e0d\u5229\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3044\u307e\u3057\u3066\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u3057\u3066\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u5411\u3051\u306b\u9867\u5ba2\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\uff08\u3067\u3059\u306e\u3067\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u56fd\u5185\u5411\u3051\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u306f\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u306f\u5225\u306b\u4e00\u822c\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u540d\u7fa9\u3067\u56fd\u5185\u5411\u3051\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\uff09<\/p>\n

 <\/p>\n

\u96fb\u5b50\u66f8\u7c4d\u300e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u30ac\u30a4\u30c9\u300f\u306e\u3054\u6848\u5185<\/h3>\n

\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u3054\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306a\u70b9\u3084\u305d\u306e\u4ed6\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306e\u5b9f\u52d9\u4e0a\u306e\u8ad6\u70b9\u3092\u307e\u3068\u3081\u305f\u96fb\u5b50\u66f8\u7c4d\u300e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u30ac\u30a4\u30c9\u300f\u3092\u5f53\u793e\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30b9\u30c8\u30a2\u306b\u3066\u767a\u58f2\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u3044\u3063\u305f\u3093\u3054\u8cfc\u5165\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u4ee5\u5f8c\u306e\u6539\u6b63\u306b\u5408\u308f\u305b\u3066\u6539\u8a02\u7248\u3092\u767a\u58f2\u3057\u305f\u969b\u306b\u306f\u7121\u6599\u3067\u6539\u8a02\u7248\u304c\u5c4a\u304f\u3088\u3046\u306b\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u306b\u3054\u8208\u5473\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u305c\u3072\u8cfc\u5165\u3092\u3054\u691c\u8a0e\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3054\u8cfc\u5165\u3044\u305f\u3060\u3044\u305f\u8cbb\u7528\u306f\u3001\u5177\u4f53\u7684\u306b\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3092\u5f0a\u793e\u3078\u3054\u4f9d\u983c\u3044\u305f\u3060\u304f\u3053\u3068\u306b\u306a\u3063\u305f\u969b\u306b\u306f\u3001\u8a2d\u7acb\u8cbb\u7528\u304b\u3089\u63a7\u9664\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3092\u5f0a\u793e\u3078\u3054\u4f9d\u983c\u3044\u305f\u3060\u304f\u5834\u5408\u306e\u8a2d\u7acb\u8cbb\u7528\u3001\u7dad\u6301\u8cbb\u7528\u306a\u3069\u3082\u5f53\u96fb\u5b50\u66f8\u7c4d\u5185\u306b\u307e\u3068\u3081\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u96fb\u5b50\u66f8\u7c4d\u300e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u30ac\u30a4\u30c9\u300f\u306e\u8ca9\u58f2\u30da\u30fc\u30b8\u3078<\/a><\/p>\n

\"\"<\/a><\/p>\n

 <\/p>\n

\u305d\u308c\u3067\u306f\u307e\u305f\u3002<\/p>\n

2023\u5e749\u670821\u65e5<\/p>\n

\u53f8\u6cd5\u66f8\u58eb \u718a\u6728 \u96c4\u4ecb
\nEmail\uff1a\u3000info@office-kumaki.name<\/p>\n

\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

\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

\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

\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
\n\u5b9f\u7e3e\u591a\u6570\uff01\u3000\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\uff01<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u306f\uff1f \u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u4f1a\u793e\u6cd5\uff08Companies Act 2016\uff09\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u4f1a\u793e\u767b\u9332\u59d4\u54e1\u4f1a\uff08SSM\uff09\u306b\u767b\u8a18\u3055\u308c\u307e\u3059\u3002 \u4e00\u65b9\u3001\u300c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u300d\u3068\u8a00\u308f\u308c\u308b\u682a\u5f0f\u4f1a\u793e\u306f 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content=\"\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u306f\uff1f2023\u5e749\u6708\u73fe\u5728\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\uff01 - Kumaki Blog\" \/>\n<meta property=\"og:description\" content=\"\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u3068\u306f\uff1f \u901a\u5e38\u306e\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u4f1a\u793e\u6cd5\uff08Companies Act 2016\uff09\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u4f1a\u793e\u767b\u9332\u59d4\u54e1\u4f1a\uff08SSM\uff09\u306b\u767b\u8a18\u3055\u308c\u307e\u3059\u3002 \u4e00\u65b9\u3001\u300c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u300d\u3068\u8a00\u308f\u308c\u308b\u682a\u5f0f\u4f1a\u793e\u306f […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kumakiblog.com\/?p=5140\" \/>\n<meta property=\"og:site_name\" content=\"Kumaki Blog\" \/>\n<meta property=\"article:publisher\" 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