{"id":3964,"date":"2019-02-08T11:06:55","date_gmt":"2019-02-08T11:06:55","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/tmp_myanmar\/uncategorized\/post_12.html"},"modified":"2019-02-08T11:06:55","modified_gmt":"2019-02-08T11:06:55","slug":"post_12","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/myanmar2\/blog\/media\/post_12\/","title":{"rendered":"\u639b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5546\u696d\u7a0e\u306e\u76f8\u6bba\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u3010\u6700\u65b0\u7248\u610f\u8a33\u3011"},"content":{"rendered":"
\n

\n\u6982\u8981<\/p>\n

\n\u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306f2018\u5e7410\u670829\u65e5\u4ed8\u306b\u3066\u3001\u639b\u53d6\u5f15\u306b\u3088\u308b\u5546\u54c1\u306e\u58f2\u8cb7\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u3092\u767a\u8868\u3057\u305f\u3002\u5546\u696d\u7a0e\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u306f\u898f\u5b9a\u306e\u89e3\u91c8\u306e\u5e45\u304c\u5e83\u304f\u7d30\u304b\u306a\u904b\u7528\u306e\u6307\u91dd\u304c\u4e0d\u8db3\u3057\u3001\u73fe\u5834\u306b\u304a\u3044\u3066\u904b\u7528\u306e\u9593\u9055\u3044\u3084\u5f53\u5c40\u3068\u306e\u898b\u89e3\u306e\u76f8\u9055\u304c\u6563\u898b\u3055\u308c\u308b\u306a\u3069\u3044\u307e\u3060\u4e0d\u5b89\u5b9a\u306a\u9762\u304c\u3042\u308b\u3002\u305d\u308c\u3092\u8e0f\u307e\u3048\u3001\u65b0\u305f\u306b\u5b9a\u3081\u3089\u308c\u305f\u672c\u901a\u9054\u3092\u8003\u5bdf\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<\/div>\n

\n

\n\u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306f2018\u5e7410\u670829\u65e5\u4ed8\u306b\u3066\u3001\u639b\u53d6\u5f15\u306b\u3088\u308b\u5546\u54c1\u306e\u58f2\u8cb7\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u3092\u767a\u8868\u3057\u305f\u3002\u5546\u696d\u7a0e\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u306f\u898f\u5b9a\u306e\u89e3\u91c8\u306e\u5e45\u304c\u5e83\u304f\u3001\u7d30\u304b\u306a\u904b\u7528\u306e\u6307\u91dd\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u73fe\u5834\u306b\u304a\u3044\u3066\u904b\u7528\u306e\u9593\u9055\u3044\u3084\u5f53\u5c40\u3068\u306e\u898b\u89e3\u306e\u76f8\u9055\u304c\u6563\u898b\u3055\u308c\u308b\u3002\u901a\u9054\u306b\u3064\u3044\u3066\u3082\u5546\u696d\u7a0e\u306b\u9650\u3089\u305a\u3001\u4f55\u5ea6\u3082\u8a02\u6b63\u304c\u884c\u308f\u308c\u305f\u308a\u3001\u3044\u307e\u3060\u4e0d\u5b89\u5b9a\u306a\u9762\u304c\u3042\u308b\u3002\u305d\u308c\u3092\u8e0f\u307e\u3048\u3001\u65b0\u305f\u306b\u5b9a\u3081\u3089\u308c\u305f\u672c\u901a\u9054\u3092\u8003\u5bdf\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n

\n\u4e0b\u8a18\u306f\u30012018\u5e7410\u670829\u65e5\u4ed8\u5f53\u5c40\u767a\u8868\u306e\u901a\u9054\u3092\u5f0a\u4e8b\u52d9\u6240\u306b\u304a\u3044\u3066\u610f\u8a33\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\n\u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u767a\u8868\u30fb\u901a\u9054\u756a\u53f73\uff0f2018\uff1a2018\u5e7410\u670829\u65e5\u4ed8<\/strong>
\n\u300c\u639b\u53d6\u5f15\u306b\u3088\u308b\u5546\u54c1\u306e\u58f2\u8cb7\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u8005\u306b\u95a2\u3059\u308b\u5546\u696d\u7a0e\u306e\u76f8\u6bba\u65b9\u6cd5\u300d<\/strong><\/h4>\n

\n1. \u5185\u56fd\u7a0e\u52d9\u7f72\u306f\u3001\u5546\u696d\u7a0e\u6cd5\u7b2c55\u6761\uff08b\uff09\u306e\u901a\u308a\u3001\u5546\u54c1\u306e\u639b\u58f2\u8cb7\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u639b\u53d6\u5f15\u3092\u884c\u3046\u8005\u306b\u5411\u3051\u3066\u3001\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u65b9\u6cd5\u306b\u3064\u304d\u3001\u3088\u308a\u5468\u77e5\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u901a\u9054\u3092\u884c\u3046\u3002<\/p>\n

\n\uff08\u8a73\u7d30\uff09<\/h3>\n

\n2. \u672c\u901a\u9054\u306f\u3001\u5546\u54c1\u306e\u639b\u58f2\u8cb7\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u639b\u53d6\u5f15\u3092\u884c\u3046\u8005\u304c\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u5468\u77e5\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\n\uff08\u672c\u901a\u9054\u306b\u95a2\u4fc2\u3059\u308b\u8005\uff09<\/h3>\n

\n3. \u672c\u901a\u9054\u306f\u3001\u5546\u696d\u7a0e\u6cd5\u306b\u3088\u308a\u767b\u9332\u3055\u308c\u305f\u4e0b\u8a18\u306e\u8005\u306b\u5f71\u97ff\u3059\u308b\u3002
\n\uff08a\uff09 \u3000\u56fd\u5185\u3067\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u8005
\n\uff08b\uff09 \u3000\u6d77\u5916\u304b\u3089\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u8005
\n\uff08c\uff09 \u3000\u5546\u54c1\u306e\u58f2\u8cb7\u3092\u884c\u3046\u8005
\n\uff08d\uff09 \u3000\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8005<\/p>\n

\n\uff08\u901a\u9054\u306e\u8aac\u660e\uff09<\/h3>\n

\n4. \u5546\u696d\u7a0e\u6cd5\u7b2c42\u6761\u306e\u901a\u308a\u3001<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\uff08a\uff09 <\/td>\n\n\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u8005\u306f\u3001\u88fd\u9020\u3059\u308b\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u969b\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3092\u300c\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u6d77\u5916\u304b\u3089\u81ea\u3089\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306b\u95a2\u3057\u56fd\u5185\u5230\u7740\u6642\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3001\u4ed6\u306e\u88fd\u9020\u8005\u3001\u8ca9\u58f2\u8005\u3001\u6d77\u5916\u304b\u3089\u8f38\u5165\u3059\u308b\u8005\u304b\u3089\u8cb7\u3044\u53d6\u3063\u305f\u5546\u54c1\u306b\u3064\u304d\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3001\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u304d\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u300d\u3068\u76f8\u6bba\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08b\uff09 <\/td>\n\n\u6d77\u5916\u304b\u3089\u5546\u54c1\u3092\u8f38\u5165\u3057\u3066\u8ca9\u58f2\u3092\u884c\u3046\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8005\u306f\u3001\u81ea\u3089\u304c\u8ca9\u58f2\u3059\u308b\u5546\u54c1\u307e\u305f\u306f\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3092\u300c\u6d77\u5916\u304b\u3089\u81ea\u3089\u8cfc\u5165\u3059\u308b\u5546\u54c1\u306b\u95a2\u3057\u56fd\u5185\u5230\u7740\u6642\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u8cb7\u3044\u53d6\u3063\u305f\u5546\u54c1\u306b\u3064\u3044\u3066\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3001\u56fd\u5185\u3067\u5229\u7528\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u300d\u3068\u76f8\u6bba\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08c\uff09 <\/td>\n\n\u5546\u54c1\u3092\u6d77\u5916\u304b\u3089\u8f38\u5165\u3059\u308b\u5834\u5408\u3001\u8f38\u5165\u8005\u306f\u3001\u5546\u696d\u7a0e\u69d8\u5f0f\uff0832\uff09\uff08Ka Tha Kha 32\uff09\u30922\u90e8\u4f5c\u6210\u3057\u30661\u90e8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u30011\u90e8\u3092\u81ea\u793e\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08d\uff09 <\/td>\n\n\u56fd\u5185\u3067\u58f2\u8cb7\u3059\u308b\u5834\u5408\u3001\u8ca9\u58f2\u3059\u308b\u8005\u306f\u3001\u5546\u696d\u7a0e\u69d8\u5f0f\uff0831\uff09\uff08Ka Tha Kha 31\uff09\u30923\u90e8\u4f5c\u6210\u3057\u30661\u90e8\u3092\u9867\u5ba2\u306b\u6e21\u3057\u30011\u90e8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u30011\u90e8\u3092\u81ea\u793e\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08e\uff09 <\/td>\n\n\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u696d\u8005\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u3068\u4e00\u7dd2\u306b\u53d7\u9818\u3057\u305f\u5546\u696d\u7a0e\u306b\u95a2\u3057\u3001\u5546\u696d\u7a0e\u69d8\u5f0f\uff0831\uff09\uff08Ka Tha Kha 31\uff09\u30923\u90e8\u4f5c\u6210\u3057\u30661\u90e8\u3092\u9867\u5ba2\u306b\u6e21\u3057\u30011\u90e8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u30011\u90e8\u3092\u81ea\u793e\u304c\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08f\uff09 <\/td>\n\n\u8cfc\u5165\u8005\u30fb\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u8005\u306f\u3001\u7a0e\u91d1\u76f8\u6bba\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u3001\u5546\u696d\u7a0e\u69d8\u5f0f\uff0833\uff09\uff08Ka Tha Kha 33\uff09\u3068\u5171\u306b\u3001\u8ca9\u58f2\u8005\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u696d\u8005\u304b\u3089\u53d7\u9818\u3057\u305f\u5546\u696d\u7a0e\u69d8\u5f0f\uff0831\uff09\uff08Ka Tha Kha 31\uff09\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u3001\u76f8\u6bba\u624b\u7d9a\u304d\u306e\u5831\u544a\u3092\u884c\u3046\u3053\u3068\u3002<\/td>\n<\/tr>\n
\n\uff08g\uff09 <\/td>\n\n\uff08\u4f01\u696d\u30aa\u30fc\u30ca\u30fc\u306e\u203b<\/sup><\/span>\uff09\u56fa\u5b9a\u8cc7\u7523\u53d6\u5f97\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002<\/td>\n<\/tr>\n
\n\uff08h\uff09 <\/td>\n\n\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5546\u54c1\u3001\u8ca9\u58f2\u3057\u306a\u3044\u5546\u54c1\u306b\u4fc2\u308b\u7a0e\u91d1\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002<\/td>\n<\/tr>\n
\n\uff08i\uff09 <\/td>\n\n\u5546\u696d\u7a0e\u76f8\u6bba\u306f\u3001\u30df\u30e3\u30f3\u30de\u30fc\u7a0e\u6cd5\u306b\u76f8\u6bba\u4e0d\u53ef\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5546\u54c1\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3002<\/td>\n<\/tr>\n
\n\uff08j\uff09 <\/td>\n\n\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u5834\u5408\u3001\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u304c\u904e\u5927\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u6bba\u5f8c\u306e\u6b8b\u984d\u3092\u4f01\u696d\u306e\u640d\u91d1\u3068\u3057\u3066\u6240\u5f97\u7a0e\u8a08\u7b97\u4e0a\u3001\u63a7\u9664\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n\u203b<\/span>\u7a0e\u6cd5\u539f\u6587\u3092\u305d\u306e\u307e\u307e\u7ffb\u8a33<\/p>\n

\n\uff08\u5b88\u308b\u3079\u304d\u5b9a\u3081\uff09<\/h3>\n
\n
\n5. \u56fd\u5185\u306b\u304a\u3044\u3066\u3001\u5546\u696d\u7a0e\u6cd5\u306e\u901a\u308a\u306b\u767b\u9332\u3057\u305f\u3001\u5546\u54c1\u3092\u88fd\u9020\u307e\u305f\u306f\u8ca9\u58f2\u3059\u308b\u8005\u3001\u6d77\u5916\u304b\u3089\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u8005\u3001\u8cbf\u6613\u3092\u884c\u3046\u8005\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8005\u306f\u3001<\/div>\n\n\n\n\n\n\n\n\n
\n\uff08a\uff09 <\/td>\n\n\u81ea\u3089\u304c\u8ca9\u58f2\u30fb\u63d0\u4f9b\u3059\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3092\u300c\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u8f38\u5165\u3059\u308b\u969b\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u300d\u3068\u3001\u5546\u696d\u7a0e\u6cd5\u7b2c42\u6761\u306e\u901a\u308a\u76f8\u6bba\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08b\uff09 <\/td>\n\n\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5546\u54c1\u3001\u8ca9\u58f2\u3057\u306a\u3044\u5546\u54c1\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002<\/td>\n<\/tr>\n
\n\uff08c\uff09 <\/td>\n\n\u8cb7\u639b\u8cfc\u5165\u306e\u5546\u54c1\u3001\u639b\u6255\u3044\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306f\u3001\u8ca9\u58f2\u3059\u308b\u8005\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u4ee3\u91d1\u3092\u5b9f\u969b\u306b\u652f\u6255\u3046\u6708\u306b\u76f8\u6bba\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08d\uff09 <\/td>\n\n\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306f\u76f8\u6bba\u3067\u304d\u308b\u3002\u3057\u304b\u3057\u3001
\n(1) \u8cfc\u5165\u3057\u305f\u5546\u54c1\u306b\u3064\u3044\u3066\u306f\u8ca9\u58f2\u6e08\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002
\n(2) \u640d\u5bb3\u3092\u53d7\u3051\u8ca9\u58f2\u3067\u304d\u306a\u3044\u5546\u54c1\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3002
\n(3) \u8cfc\u5165\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002<\/td>\n<\/tr>\n
\n\uff08e\uff09 <\/td>\n\n\u4e8b\u696d\u8005\u304c\u652f\u6255\u3046\u3079\u304d\u5546\u696d\u7a0e\u304b\u3089\u3001\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u304d\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u304c\u904e\u5927\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u76f8\u6bba\u5f8c\u306e\u6b8b\u984d\u3092\u4e8b\u696d\u8005\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u6240\u5f97\u7a0e\u8a08\u7b97\u4e0a\u63a7\u9664\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n
\n\uff08f\uff09 <\/td>\n\n\u76f8\u6bba\u3059\u308b\u5834\u5408\u3001\u624b\u7d9a\u304d\u306e\u305f\u3081\u5546\u696d\u7a0e\u69d8\u5f0f\uff0833\uff09\uff08Ka Tha Kha 33\uff09\u3068\u5171\u306b\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u4e0b\u8a18\u306e\u69d8\u5f0f\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002 <\/p>\n\n\n\n\n
\n(1)  <\/td>\n\n\u5546\u54c1\u3092\u6d77\u5916\u304b\u3089\u81ea\u3089\u8f38\u5165\u3059\u308b\u305f\u3081\u306b\u3001\u8f38\u5165\u3059\u308b\u969b\u306b\u4fc2\u308b\u95a2\u7a0e\u3068\u4e00\u7dd2\u306b\u7d0d\u4ed8\u3057\u305f\u5546\u696d\u7a0e\u306e\u8a3c\u6191\u304a\u3088\u3073\u5546\u696d\u7a0e\u69d8\u5f0f\uff0832\uff09\uff08Ka Tha Kha 32\uff09\u539f\u672c<\/td>\n<\/tr>\n
\n(2)  <\/td>\n\n\u5546\u54c1\u88fd\u9020\u3001\u4ed5\u5165\u308c\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u3001\u56fd\u5185\u3067\u8cfc\u5165\u3059\u308b\u969b\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u8ca9\u58f2\u3059\u308b\u8005\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4e8b\u696d\u8005\u304b\u3089\u63d0\u51fa\u3092\u53d7\u3051\u305f\u5546\u696d\u7a0e\u69d8\u5f0f\uff0831\uff09\uff08Ka Tha Kha 31\uff09\u539f\u672c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n6. \u4e8b\u4f8b\u306b\u3088\u308b\u8aac\u660e
\n\uff081\uff09“A”\u793e\u306f\u3001\u96fb\u6c17\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u4e8b\u696d\u4f1a\u793e\u3067\u3059\u30022018\u5e744\u670812\u65e5\u306b\u3001\u88fd\u9020\u8005“B”\u793e\u304b\u3089\u96fb\u5b50\u30ec\u30f3\u30b8\u3092\u4ed5\u5165\u308c\u307e\u3057\u305f\u3002\u96fb\u5b50\u30ec\u30f3\u30b8\u306e\u4ee3\u91d1\u7dcf\u984d\u306f4,000\u4e07\u30c1\u30e3\u30c3\u30c8\u3001\u5546\u696d\u7a0e\u306f200\u4e07\u30c1\u30e3\u30c3\u30c8\u3067\u3059\u3002<\/p>\n

\n“B”\u793e\u306f2018\u5e744\u670814\u65e5\u306b“A”\u793e\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/p>\n

\n“B”\u793e\u306f\u3001\u96fb\u5b50\u30ec\u30f3\u30b8\u306e\u8ca9\u58f2\u306b\u3064\u3044\u30664,200\u4e07\u30c1\u30e3\u30c3\u30c8\u30922018\u5e744\u670830\u65e5\u306b\u53d7\u3051\u53d6\u308b\u4e88\u5b9a\u3067\u3057\u305f\u3002<\/p>\n

\n“A”\u793e\u306f\u4ed5\u5165\u308c\u305f\u96fb\u5b50\u30ec\u30f3\u30b8\u30922018\u5e744\u6708\u306b\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u307e\u3057\u305f\u304c\u3001“B”\u793e\u3078\u306e\u652f\u6255\u3044\u306f\u540c\u5e746\u670814\u65e5\u306b\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n

\n\uff082\uff09\u5b88\u308b\u3079\u304d\u5b9a\u3081
\n“A”\u793e\u306f\u3001“B”\u793e\u3088\u308a2018\u5e744\u670830\u65e5\u652f\u6255\u671f\u9650\u306e\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u304c\u3001\u540c\u5e746\u670813\u65e5\u307e\u3067\u306f\u652f\u6255\u3044\u3092\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u5f93\u3063\u3066“A”\u793e\u304c\u4ed5\u5165\u308c\u6642\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e200\u4e07\u30c1\u30e3\u30c3\u30c8\u306b\u3064\u3044\u3066\u306f\u300c\u8ca9\u58f2\u6642\u306b\u53d7\u3051\u53d6\u3063\u305f\u5546\u696d\u7a0e\u300d\u3068\u540c\u5e746\u6708\u672b\u4ee5\u964d\u3001\u3064\u307e\u308a\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u540c\u5e746\u6708\u5206\u5546\u696d\u7a0e\u7d0d\u4ed8\u6642\u306b\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002\u540c\u5e744\u6708\u5206\u306e\u5546\u696d\u7a0e\u7d0d\u4ed8\u6642\u306b\u306f\u4ed5\u5165\u308c\u4ee3\u91d1\u306f\u672a\u6255\u3044\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u5546\u696d\u7a0e200\u4e07\u30c1\u30e3\u30c3\u30c8\u306f\u3001\u76f8\u6bba\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\n“A”\u793e\u306f\u3001\u81ea\u793e\u304c\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u3068\u304d\u306b\u9867\u5ba2\u306b\u8acb\u6c42\u3057\u305f\u5546\u696d\u7a0e\u3068“B”\u793e\u304b\u3089\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u969b\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u3068\u3092\u76f8\u6bba\u3059\u308b\u305f\u3081\u306b“B”\u793e\u304c\u767a\u884c\u3057\u305f\u5546\u696d\u7a0e\u69d8\u5f0f\uff0831\uff09\uff08Ka Tha Kha 31\uff09\u306e\u539f\u672c\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\n“A”\u793e\u306f\u3001“B”\u793e\u304b\u3089\u96fb\u5b50\u30ec\u30f3\u30b8\u3092\u4ed5\u5165\u308c\u308b\u969b\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u306e\u3046\u3061\u3001\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5546\u54c1\u304a\u3088\u3073\u8ca9\u58f2\u3057\u306a\u3044\u5546\u54c1\u306b\u4fc2\u308b\u984d\u306f\u76f8\u6bba\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\n“A”\u793e\u304c\u96fb\u5b50\u30ec\u30f3\u30b8\u3092\u8ca9\u58f2\u3059\u308b\u969b\u306b\u8acb\u6c42\u3057\u305f\u5546\u696d\u7a0e\u304c200\u4e07\u30c1\u30e3\u30c3\u30c8\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5dee\u984d\u3092\u305d\u306e\u5e74\u5ea6\u306e\u640d\u91d1\u3068\u3057\u3066\u6240\u5f97\u7a0e\u8a08\u7b97\u4e0a\u3001\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n

\n\u3010\u8003\u5bdf\u3011<\/strong>
\n1) \u30dd\u30a4\u30f3\u30c8<\/strong>
\n\u672c\u901a\u9054\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3002<\/div>\n
    \n
  • \n\u5546\u54c1\u4ee3\u91d1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u306b\u3064\u3044\u3066\u639b\u53d6\u5f15\u306b\u3088\u308a\u4ed5\u5165\u308c\u5148\u306a\u3069\u306b\u652f\u6255\u3046\u5546\u696d\u7a0e\u306f\u3001\u5b9f\u969b\u306b\u305d\u306e\u4ee3\u91d1\u3092\u652f\u6255\u3063\u305f\u5f8c\u3067\u306a\u3044\u3068\u3001\u58f2\u308a\u4e0a\u3052\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3068\u306e\u76f8\u6bba\u304c\u3067\u304d\u306a\u3044\u3002<\/li>\n
  • \n\u7834\u640d\u3057\u305f\u5546\u54c1\u3084\u3001\u8ca9\u58f2\u3057\u3066\u3044\u306a\u3044\u5546\u54c1\u306e\u4ed5\u5165\u308c\u306a\u3069\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306f\u3001\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002<\/li>\n
  • \n\u56fa\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u306f\u76f8\u6bba\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/li>\n
  • \n\u904e\u5927\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u9084\u4ed8\u306f\u884c\u308f\u305a\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u640d\u91d1\u51e6\u7406\u3068\u306a\u308b\u3002
    \n <\/li>\n<\/ul>\n

    \n2) \u5206\u6790<\/strong>
    \n\u4eca\u56de\u306e\u901a\u9054\u306b\u304a\u3044\u3066\u306f\u3001\u4e3b\u306b\u5c0f\u58f2\u308a\u30fb\u5378\u58f2\u8ca9\u58f2\u3092\u4e8b\u4f8b\u3068\u3057\u3066\u306e\u8aac\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u304a\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u53d6\u308a\u6271\u3044\u3068\u306a\u308b\u306e\u304b\u3001\u671f\u3092\u307e\u305f\u3044\u3067\u884c\u3046\u53d6\u5f15\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u9069\u6b63\u306b\u5f53\u5c40\u306b\u8a8d\u3081\u3066\u3082\u3089\u3048\u308b\u306e\u304b\u3001\u904e\u5927\u306b\u652f\u6255\u3063\u305f\u5546\u696d\u7a0e\u306e\u610f\u7fa9\u3084\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u3069\u3053\u307e\u3067\u3053\u306e\u898f\u5b9a\u3092\u904b\u7528\u3059\u308b\u306e\u304b\u306a\u3069\u3001\u307e\u3060\u4e0d\u660e\u77ad\u306a\u70b9\u3082\u591a\u3044\u3002<\/p>\n

    \n\u5f53\u5c40\u306b\u3088\u308b\u6307\u91dd\u306e\u660e\u78ba\u5316\u306f\u3001\u4e88\u6e2c\u53ef\u80fd\u6027\u304a\u3088\u3073\u6cd5\u7684\u5b89\u5b9a\u6027\u306e\u898b\u5730\u304b\u3089\u671b\u307e\u3057\u3044\u3082\u306e\u3068\u3044\u3048\u308b\u304c\u3001\u307e\u3060\u307e\u3060\u901a\u9054\u3084\u6307\u91dd\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u72b6\u614b\u306e\u30df\u30e3\u30f3\u30de\u30fc\u3002\u53d6\u5f15\u306b\u904e\u5927\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u4e0e\u3048\u308b\u5546\u696d\u7a0e\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u904b\u7528\u306e\u65b9\u5411\u6027\u306b\u6ce8\u76ee\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    \u6982\u8981 \u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306f2018\u5e7410\u670829\u65e5\u4ed8\u306b\u3066\u3001\u639b\u53d6\u5f15\u306b\u3088\u308b\u5546\u54c1\u306e\u58f2\u8cb7\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5546\u696d\u7a0e\u3092\u76f8\u6bba\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u901a\u9054\u3092\u767a\u8868\u3057\u305f\u3002\u5546\u696d\u7a0e\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u306f\u898f\u5b9a\u306e\u89e3\u91c8\u306e\u5e45\u304c\u5e83\u304f\u7d30\u304b\u306a\u904b\u7528\u306e\u6307\u91dd\u304c\u4e0d\u8db3\u3057\u3001\u73fe\u5834 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3964"}],"collection":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/comments?post=3964"}],"version-history":[{"count":0,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3964\/revisions"}],"wp:attachment":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/media?parent=3964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/categories?post=3964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/tags?post=3964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}