{"id":3975,"date":"2019-08-05T16:05:46","date_gmt":"2019-08-05T16:05:46","guid":{"rendered":"https:\/\/hara-tax-accounting.com\/tmp_myanmar\/uncategorized\/post_15.html"},"modified":"2019-08-05T16:05:46","modified_gmt":"2019-08-05T16:05:46","slug":"post-15","status":"publish","type":"post","link":"https:\/\/hara-tax-accounting.com\/myanmar2\/blog\/media\/post-15\/","title":{"rendered":"\u30df\u30e3\u30f3\u30de\u30fc\u4f01\u696d\u306e\u4e8b\u696d\u5e74\u5ea6\u4e00\u6589\u5909\u66f4\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"summary\" style=\"margin: 0px 0px 30px; padding: 0px; font-size: small; background-image: url(&quot;\/shared\/img\/line_002.gif&quot;); background-position: 0px bottom; background-size: initial; background-repeat: repeat-x; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(58, 58, 58); font-family: &quot;\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af&quot;, &quot;MS P\u30b4\u30b7\u30c3\u30af&quot;, &quot;\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro W3&quot;, &quot;Hiragino Kaku Gothic Pro&quot;, sans-serif;\">\n<h3 class=\"f_110\" style=\"margin: 0px; padding: 0px 10px 10px; font-size: 14.3px; font-weight: normal; background: url(&quot;\/cont\/img\/bg_006.gif&quot;) 0px 0px no-repeat;\">\n\u6982\u8981<\/h3>\n<p style=\"margin: 0px; padding: 0px 0px 10px;\">\n\u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306f\u30012019\u5e745\u670815\u65e5\u4ed8\u306b\u3066\u3001\u524d\u5e74\u5ea6\u306e\u653f\u5e9c\u7cfb\u306e\u4f1a\u8a08\u5e74\u5ea6\u5909\u66f4\u3092\u3046\u3051\u3066\u30012019\u5e74\u3088\u308a\u4e00\u822c\u4f01\u696d\u306e\u7533\u544a\u3084\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u7533\u544a\u5bfe\u8c61\u306e\u4e8b\u696d\u5e74\u5ea6\u309210\u6708\uff5e9\u6708\u3068\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u8003\u5bdf\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<\/div>\n<div class=\"text\" style=\"margin: 0px 0px 50px; padding: 0px; font-size: small; color: rgb(58, 58, 58); font-family: &quot;\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af&quot;, &quot;MS P\u30b4\u30b7\u30c3\u30af&quot;, &quot;\u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro W3&quot;, &quot;Hiragino Kaku Gothic Pro&quot;, sans-serif;\">\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n\u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306f\u30012019\u5e745\u670815\u65e5\u4ed8\u306b\u3066\u3001\u524d\u5e74\u5ea6\u306e\u653f\u5e9c\u7cfb\u306e\u4f1a\u8a08\u5e74\u5ea6\u5909\u66f4\u3092\u3046\u3051\u3066\u30012019\u5e74\u3088\u308a\u4e00\u822c\u4f01\u696d\u306e\u7533\u544a\u3084\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u7533\u544a\u5bfe\u8c61\u306e\u4e8b\u696d\u5e74\u5ea6\u309210\u6708\uff5e9\u6708\u3068\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u3084\u500b\u4eba\u306b\u304a\u3044\u3066\u306f\u30012019\u5e74\u306f\u30013\u6708\u672b\u30689\u6708\u672b\u306e2\u56de\u6c7a\u7b97\u696d\u52d9\u3092\u884c\u308f\u306d\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002\u4ef6\u306e\u767a\u8868\u306e\u610f\u8a33\u3092\u63b2\u8f09\u3057\u3001\u8003\u5bdf\u3057\u3066\u307f\u305f\u3044<\/p>\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n\u3010\u767a\u8868\u610f\u8a33\u3011\u8ca1\u653f\u5e74\u5ea6\u5909\u66f4\u306b\u3068\u3082\u306a\u3046\u53ce\u5165\u5e74\u5ea6\uff08\u4ee5\u4e0b\u3001\u4e8b\u696d\u5e74\u5ea6\u3068\u3044\u3046\uff09\u304a\u3088\u3073\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\uff08\u8ce6\u8ab2\u5e74\u5ea6\uff09\u306e\u5909\u66f4\u306b\u3064\u3044\u3066<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"margin: 0px; padding: 0px; overflow: visible;\">\n<tbody>\n<tr style=\"overflow: visible;\">\n<td style=\"overflow: visible;\" valign=\"top\">\n1.<\/td>\n<td style=\"overflow: visible;\">\n\u6a19\u984c\u306e\u901a\u308a\u3001\u56fd\u306e\u8ca1\u653f\u5e74\u5ea6\u306f\u30012018-2019\u5e74\u5ea6\u4ee5\u964d\u300110\u67081\u65e5\u304b\u30899\u670830\u65e5\u307e\u3067\u306b\u4fee\u6b63\u5909\u66f4\u3057\u305f\u304c\u3001\u7a0e\u91d1\u306e\u7ba1\u7406\u306b\u95a2\u3057\u3066\u306f\u3001\u653f\u5e9c\u7cfb\u4f01\u696d\u306e\u307f\u4f1a\u8a08\u5e74\u5ea6\u304c\u5909\u66f4\u3055\u308c\u3001\u5354\u540c\u7d44\u5408\u7b49\u304a\u3088\u3073\u975e\u516c\u958b\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u306f\u5f93\u524d\u901a\u308a\u7d99\u7d9a\u3057\u3066\u304d\u305f\u3002<br \/>\n&nbsp;<\/td>\n<\/tr>\n<tr style=\"overflow: visible;\">\n<td style=\"overflow: visible;\" valign=\"top\">\n2.<\/td>\n<td style=\"overflow: visible;\">\n\u3057\u304b\u3057\u30012018-2019\u5e74\u5ea6\u306e\u9023\u90a6\u7a0e\u6cd5\uff08Union Tax Law\uff0941\u6761\u306b\u3088\u308a\u30012019\u5e7410\u67081\u65e5\u4ee5\u964d\u306f\u3001\u56fd\u55b6\u4f01\u696d\u3092\u542b\u3080\u5168\u3066\u306e\u7d0d\u7a0e\u8005\u3092\u56fd\u306e\u4f1a\u8a08\u5e74\u5ea6\u3068\u540c\u69d8\u306b\u7a0e\u91d1\u306e\u7ba1\u7406\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u3001\u5354\u540c\u7d44\u5408\u7b49\u304a\u3088\u3073\u975e\u516c\u958b\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u306b\u304b\u304b\u308b\u7a0e\u52d9\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff08\u8ce6\u8ab2\uff09\u306b\u3064\u304d\u3001\u4e8b\u696d\u5e74\u5ea6\u304a\u3088\u3073\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u3092\u4e0b\u8a18\u306e\u901a\u308a\u3068\u3059\u308b\u3002<br \/>\n&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n<strong>(a)\u4e8b\u696d\u5e74\u5ea6\u306e\u3055\u3060\u3081<\/strong><br \/>\n(i)&nbsp;<strong>2018-2019\u4e8b\u696d\u5e74\u5ea6\uff1a<\/strong>2018\u5e744\u67081\u65e5\uff5e2019\u5e743\u670831\u65e5\u306e12\u30ab\u6708\u9593\uff08\u305d\u306e\u671f\u9593\u306e\u5546\u54c1\u58f2\u4e0a\u3001\u53c8\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\uff09<br \/>\n(ii\uff09<strong>2019\u4e8b\u696d\u5e74\u5ea6\uff1a<\/strong>2019\u5e744\u67081\u65e5\uff5e2019\u5e749\u670830\u65e5\u306e6\u30ab\u6708\u9593\uff08\u305d\u306e\u671f\u9593\u306e\u5546\u54c1\u58f2\u4e0a\u3001\u53c8\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\uff09<\/p>\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n<strong>(b)\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u306e\u3055\u3060\u3081<\/strong><br \/>\n(i)<strong>2019\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\uff1a<\/strong>2019\u5e744\u67081\u65e5\uff5e2019\u5e749\u670830\u65e5\u306e6\u30ab\u6708\u4ee5\u5185\u3067\u8ce6\u8ab2\u3059\u308b<br \/>\n(ii)<strong>2019-2020\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\uff1a<\/strong>2019\u5e7410\u67081\u65e5\u304b\u30892020\u5e749\u670830\u65e5\u307e\u3067\u306e12\u30ab\u6708\u4ee5\u5185\u3067\u8ce6\u8ab2\u3059\u308b<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"margin: 0px; padding: 0px; overflow: visible;\">\n<tbody>\n<tr style=\"overflow: visible;\">\n<td style=\"overflow: visible;\" valign=\"top\">\n3.<\/td>\n<td style=\"overflow: visible;\">\n\u5354\u540c\u7d44\u5408\u7b49\u3084\u975e\u516c\u958b\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u306b\u3064\u304d\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff08\u8ce6\u8ab2\uff09\u3059\u308b\u5834\u5408\u3001\u65b0\u3057\u304f\u5b9a\u3081\u3089\u308c\u305f\u5236\u5ea6\u306e\u3082\u3068\u3067\u4e8b\u696d\u5e74\u5ea6\u3068\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u3092\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3001\u306f\u3063\u304d\u308a\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u305f\u3002<br \/>\n&nbsp;<\/td>\n<\/tr>\n<tr style=\"overflow: visible;\">\n<td style=\"overflow: visible;\" valign=\"top\">\n4.<\/td>\n<td style=\"overflow: visible;\">\n\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff08\u8ce6\u8ab2\uff09\u3092\u884c\u3046\u3068\u304d\u30012018-2019\u4e8b\u696d\u5e74\u5ea6\uff082018\u5e744\u67081\u65e5\uff5e2019\u5e743\u670831\u65e5\uff09\u5185\u306b\u4e88\u7d0d\u3057\u305f\u524d\u6255\u6240\u5f97\u7a0e\u7d0d\u4ed8\u66f8\u306b\u306f\u3001e-RTS\u30b7\u30b9\u30c6\u30e0\uff08\u203b\u6ce8\uff1a\u30df\u30e3\u30f3\u30de\u30fc\u306b\u304a\u3051\u308b\u7d0d\u4ed8\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\uff09\u4e0a\u306b\u30012019-2020\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u3068\u306e\u8a18\u8f09\u304c\u3042\u308b\u304c\u30012019\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u306e\u4e88\u7d0d\u984d\u3068\u3057\u3066\u76f8\u6bba\u3059\u308b\u30022019\u5e74\u4e8b\u696d\u5e74\u5ea6\uff082019\u5e744\u67081\u65e5\uff5e2019\u5e749\u670830\u65e5\uff09\u306e6\u30ab\u6708\u4ee5\u5185\u306b\u4e88\u7d0d\u3057\u305f\u524d\u6255\u7a0e\u91d1\u306f\u30012019-2020\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u306e\u4e88\u7d0d\u984d\u3068\u3057\u3066\u76f8\u6bba\u3059\u308b\u3002e-RTS\u30b7\u30b9\u30c6\u30e0\u3067\u767a\u884c\u3057\u305f2019-2020\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\u8a18\u8f09\u306e\u7d0d\u4ed8\u66f8\u306e\u76f8\u6bba\u6642\u306b\u306f\u3001\u524d\u6255\u7a0e\u91d1\u3092\u4e88\u7d0d\u3057\u305f\u65e5\u4ed8\u306b\u53b3\u91cd\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3053\u3068\u3002<br \/>\n&nbsp;<\/td>\n<\/tr>\n<tr style=\"overflow: visible;\">\n<td style=\"overflow: visible;\" valign=\"top\">\n5.<\/td>\n<td style=\"overflow: visible;\">\n\u3057\u305f\u304c\u3063\u3066\u30012018-2019\u4e8b\u696d\u5e74\u5ea6\u306e\u9593\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u30012019\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u5e74\u5ea6\uff082019\u5e744\u67081\u65e5\uff5e2019\u5e749\u670830\u65e5\uff09\u306e6\u30ab\u6708\u306e\u9593\u306b\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u3092\u5b8c\u4e86\u3059\u308b\u3088\u3046\u306b\u884c\u3046\u306e\u3067\u3001\u7533\u544a\u3059\u308b\u671f\u9650\u304c\u7d42\u308f\u308b\u307e\u3067\u5f85\u305f\u306a\u3044\u3067\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff08\u8ce6\u8ab2\uff09\u3092\u884c\u3046\u3053\u3068\u3002\u524d\u6255\u7a0e\u91d1\u3092\u76f8\u6bba\u3059\u308b\u3068\u304d\u306f\u3001\u6c17\u3092\u4ed8\u3051\u3066\u884c\u3046\u3053\u3068\u3002\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u7f72\u306e\u62c5\u5f53\u304c\u304d\u3061\u3093\u3068\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\uff08\u8ce6\u8ab2\uff09\u3092\u884c\u3046\u3053\u3068\u3002\u4ee5\u4e0a\u3092\u6307\u793a\u3059\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n<img loading=\"lazy\" decoding=\"async\" alt=\"M0097-0012-1\" height=\"475\" src=\"https:\/\/www.bizbuddy.mufg.jp\/files\/myanmar\/M0097-0012-1.png\" style=\"border: 0px; vertical-align: bottom;\" width=\"659\" \/><\/p>\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n\u3010\u30dd\u30a4\u30f3\u30c8\u3011<br \/>\n1.2019\u5e74\u306f\u30013\u6708\u672b\u30689\u6708\u672b\u3068\u306e2\u56de\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u304c\u3042\u308b\u3002<br \/>\n2.2020\u5e74\u306e3\u6708\u672b\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306f\u306a\u3044\u305f\u3081\u3001\u6765\u5e74\u5ea6\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306f9\u6708\u672b\u306e\u307f\u3002<br \/>\n3.10\u6708\uff5e9\u6708\u4e8b\u696d\u5e74\u5ea6\u5236\u306f\u30012019\u5e74\u304b\u3089\u653f\u5e9c\u7cfb\u4f01\u696d\u306e\u307f\u306a\u3089\u305a\u3001\u5168\u3066\u306e\u6cd5\u4eba\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u5b9f\u65bd\u3055\u308c\u308b\u3002<br \/>\n4.\u3053\u306e\u901a\u9054\u306f\u3001\u6cd5\u4eba\u7a0e\u3001\u5546\u696d\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u5168\u3066\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin: 10px 2px 20px; padding: 0px;\">\n\u3010\u8003\u5bdf\u3011<br \/>\n\u4e8b\u696d\u5e74\u5ea6\u5909\u66f4\u306e\u5468\u77e5\u304c\u7a81\u7136\u884c\u308f\u308c\u305f\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u5074\u3067\u306e\u6e96\u5099\u671f\u9593\u306f\u307b\u3068\u3093\u3069\u306a\u304f\u3001\u5bfe\u5fdc\u306b\u56f0\u96e3\u304c\u751f\u305a\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u3002\u307e\u305f\u30012018-2019\u4e8b\u696d\u5e74\u5ea6\u306e\u30a2\u30bb\u30b9\u30e1\u30f3\u30c8\u671f\u9593\u304c6\u30ab\u6708\u3057\u304b\u306a\u3044\u305f\u3081\u3001\u5f53\u5c40\u304a\u3088\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005\u53cc\u65b9\u306b\u8ca0\u8377\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u61f8\u5ff5\u6750\u6599\u3067\u3042\u308d\u3046\u3002<br \/>\n\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u984d\u3084\u7d2f\u9032\u7a0e\u7387\u306e\u9069\u7528\u65b9\u6cd5\u306a\u3069\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u3068\u601d\u308f\u308c\u308b\u306e\u3067\uff08\u57f7\u7b46\u66425\u670820\u65e5\u73fe\u5728\u3067\u306f\u3001\u307e\u3060\u904b\u7528\u306e\u6307\u91dd\u306f\u51fa\u3066\u3044\u306a\u3044\uff09\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6982\u8981 \u30df\u30e3\u30f3\u30de\u30fc\u8a08\u753b\u8ca1\u52d9\u7701\u306f\u30012019\u5e745\u670815\u65e5\u4ed8\u306b\u3066\u3001\u524d\u5e74\u5ea6\u306e\u653f\u5e9c\u7cfb\u306e\u4f1a\u8a08\u5e74\u5ea6\u5909\u66f4\u3092\u3046\u3051\u3066\u30012019\u5e74\u3088\u308a\u4e00\u822c\u4f01\u696d\u306e\u7533\u544a\u3084\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u7533\u544a\u5bfe\u8c61\u306e\u4e8b\u696d\u5e74\u5ea6\u309210\u6708\uff5e9\u6708\u3068\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u8003\u5bdf\u3057\u3066\u307f [&hellip;]<\/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\/3975"}],"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=3975"}],"version-history":[{"count":0,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/posts\/3975\/revisions"}],"wp:attachment":[{"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/media?parent=3975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/categories?post=3975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hara-tax-accounting.com\/myanmar2\/wp-json\/wp\/v2\/tags?post=3975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}