{"id":578159,"date":"2025-04-02T16:09:38","date_gmt":"2025-04-02T08:09:38","guid":{"rendered":"https:\/\/law.asia\/?p=578159"},"modified":"2025-04-02T16:12:46","modified_gmt":"2025-04-02T08:12:46","slug":"japanese-investors-philippines-guide","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/japanese-investors-philippines-guide\/","title":{"rendered":"\u65e5\u672c\u306e\u6295\u8cc7\u5bb6\u306e\u305f\u3081\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u6295\u8cc7\u30ac\u30a4\u30c9"},"content":{"rendered":"

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\u5916\u56fd\u6295\u8cc7\u6cd5<\/strong><\/span><\/h2>\n
\"Aida
Aida Araceli G Roxas-Rivera<\/strong>
\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<\/span><\/span>\u00a0<\/span><\/span>\u00a0<\/span>
Cruz Marcelo & Tenefrancia
\u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30a2<\/span><\/span>\u00a0<\/span>
Email: dr.rivera@cruzmarcelo.com<\/figcaption><\/figure>\n

\u5916\u56fd\u4eba\u3084\u5916\u56fd\u6cd5\u4eba\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u30011987\u5e74\u30d5\u30a3\u30ea\u30d4\u30f3\u61b2\u6cd5\u304a\u3088\u3073\u7279\u5225\u6cd5\u306b\u3088\u308a\u3001\u7279\u5b9a\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u306f\u5916\u56fd\u8cc7\u672c\u306e\u5272\u5408\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u30011991\u5e74\u5916\u56fd\u6295\u8cc7\u6cd5\u3068\u3057\u3066\u77e5\u3089\u308c\u308bRA\u7b2c8179\u53f7\u306b\u57fa\u3065\u304f\u5916\u56fd\u6295\u8cc7\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\uff08FINL\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8a31\u5bb9\u3055\u308c\u308b\u5916\u56fd\u8cc7\u672c\u306e\u5272\u5408\u306f\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

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\u4f01\u696d\u5f62\u614b<\/strong><\/span><\/h2>\n

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\u4ee3\u8868\u4e8b\u52d9\u6240<\/strong>\uff1a\u4ee3\u8868\u4e8b\u52d9\u6240\u306f\u3001\u672c\u793e\u3068\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u9867\u5ba2\u3068\u306e\u9593\u306e\u9023\u7d61\u7a93\u53e3\u3068\u3057\u3066\u306e\u307f\u6a5f\u80fd\u3057\u307e\u3059\u3002\u8ca9\u58f2\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u308a\u3001\u73fe\u5730\u3067\u53ce\u76ca\u3092\u6319\u3052\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4ee3\u8868\u4e8b\u52d9\u6240\u306e\u904b\u55b6\u306e\u305f\u3081\u306b\u3001\u5c11\u306a\u304f\u3068\u3082\uff13\u4e07\u7c73\u30c9\u30eb\u307e\u305f\u306f\u4ed6\u306e\u8a8d\u3081\u3089\u308c\u305f\u5916\u8ca8\u76f8\u5f53\u984d\u3092\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9001\u91d1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

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\u5730\u57df\u7d71\u62ec\u672c\u90e8\uff08<\/strong>RHQ<\/strong>\uff09<\/strong>\uff1aRHQ\u306f\u3001\u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u5730\u57df\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u306e\u76e3\u7763\u3001\u9023\u7d61\u3001\u8abf\u6574\u30bb\u30f3\u30bf\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u53ce\u76ca\u3092\u6319\u3052\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002RHQ\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\uff15\u4e07\u7c73\u30c9\u30eb\u307e\u305f\u306f\u4ed6\u306e\u5916\u8ca8\u76f8\u5f53\u984d\u3092\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9001\u91d1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

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\"Christianne
Christianne Grace F Salonga<\/strong>
\u30b7\u30cb\u30a2\u30fb\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<\/span><\/span>\u00a0<\/span>
Cruz Marcelo & Tenefrancia
\u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30a2<\/span><\/span>\u00a0<\/span>
Email: cf.salonga@cruzmarcelo.com<\/figcaption><\/figure>\n

\u5730\u57df\u4e8b\u696d\u7d71\u62ec\u672c\u90e8\uff08<\/strong>ROHQ<\/strong>\uff09<\/strong>\uff1aROHQ\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u8a2d\u7acb\u3059\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u652f\u5e97\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n

    \n
  1. \n
      \n
    1. \u4e00\u822c\u7ba1\u7406\u304a\u3088\u3073\u8a08\u753b\u3001<\/li>\n
    2. \u4e8b\u696d\u8a08\u753b\u304a\u3088\u3073\u8abf\u6574\u3001<\/li>\n
    3. \u539f\u6750\u6599\u304a\u3088\u3073\u90e8\u54c1\u306e\u8abf\u9054\u3001<\/li>\n
    4. \u4f01\u696d\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u3001<\/li>\n
    5. \u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u7ba1\u7406\u3001\u8ca9\u58f2\u304a\u3088\u3073\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u3001<\/li>\n
    6. \u7814\u4fee\u304a\u3088\u3073\u4eba\u4e8b\u7ba1\u7406\u3001<\/li>\n
    7. \u7269\u6d41\u30b5\u30fc\u30d3\u30b9\u3001<\/li>\n
    8. \u7814\u7a76\u958b\u767a\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u88fd\u54c1\u958b\u767a\u3001<\/li>\n
    9. \u6280\u8853\u30b5\u30dd\u30fc\u30c8\u304a\u3088\u3073\u4fdd\u5b88\u3001<\/li>\n
    10. \u30c7\u30fc\u30bf\u51e6\u7406\u304a\u3088\u3073\u901a\u4fe1\u3001<\/li>\n
    11. \u4e8b\u696d\u958b\u767a\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

      ROHQ\u306f\u3001\u5c11\u306a\u304f\u3068\u308220\u4e07\u7c73\u30c9\u30eb\u307e\u305f\u306f\u4ed6\u306e\u5916\u8ca8\u76f8\u5f53\u984d\u3092\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9001\u91d1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002ROHQ\u306f\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

        \n
      1. \n
          \n
        1. \u7d14\u8ab2\u7a0e\u6240\u5f97\u306e25%\u306e\u901a\u5e38\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001<\/li>\n
        2. \u652f\u5e97\u5229\u76ca\u9001\u91d1\u306b\u5bfe\u3059\u308b15%\u306e\u7a0e\u91d1\u3001<\/li>\n
        3. \u4e00\u90e8\u306e\u53d7\u52d5\u7684\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3001<\/li>\n
        4. \u7dcf\u53ce\u5165\u306b\u5bfe\u3059\u308b12%\u306eVAT\u3002\u5730\u65b9\u7a0e\u3001\u624b\u6570\u6599\u307e\u305f\u306f\u6599\u91d1\uff08\u4e0d\u52d5\u7523\u7a0e\u3092\u9664\u304f\uff09\u306f\u514d\u9664\u3055\u308c\u3001BOI\u306e\u627f\u8a8d\u304c\u3042\u308c\u3070\u3001\u5fc5\u8981\u306a\u8a2d\u5099\u3092\u514d\u7a0e\u3067\u8f38\u5165\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

          \u652f\u5e97\u4e8b\u52d9\u6240<\/strong>\uff1a\u5916\u56fd\u4f01\u696d\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u652f\u5e97\u4e8b\u52d9\u6240\u3092\u8a2d\u7acb\u3057\u3066\u4e8b\u696d\u3092\u884c\u3044\u3001\u53ce\u76ca\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u652f\u5e97\u306f\u89aa\u4f1a\u793e\u3068\u540c\u4e00\u306e\u6cd5\u4eba\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u6700\u4f4e20\u4e07\u7c73\u30c9\u30eb\u306e\u521d\u671f\u9001\u91d1\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u307010\u4e07\u7c73\u30c9\u30eb\u306b\u6e1b\u984d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

          \u652f\u5e97\u4e8b\u52d9\u6240\u306b\u306f\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

            \n
          1. \n
              \n
            1. \u7d14\u8ab2\u7a0e\u6240\u5f97\u306e25%\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u8ab2\u7a0e\u6240\u5f97\u304c500\u4e07\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\u4ee5\u4e0b\u3067\u7dcf\u8cc7\u7523\u304c\uff11\u5104\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\u4ee5\u4e0b\u306e\u5834\u5408\u306f20%\uff09\u3001<\/li>\n
            2. \u5e74\u672b\u6642\u70b9\u3067\u306e\u7dcf\u53ce\u5165\u306e\uff12%\u306e\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001<\/li>\n
            3. \u652f\u5e97\u5229\u76ca\u9001\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3001<\/li>\n
            4. \u4e00\u90e8\u306e\u53d7\u52d5\u7684\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3001<\/li>\n
            5. \u7dcf\u53ce\u5165\u306b\u5bfe\u3059\u308b12%\u306eVAT\u3001<\/li>\n
            6. \u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u5730\u65b9\u7a0e\u3001\u624b\u6570\u6599\u304a\u3088\u3073\u6599\u91d1\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n
              \"Berne
              Berne M Facinal<\/strong>
              \u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<\/span><\/span>\u00a0<\/span>
              Cruz Marcelo & Tenefrancia
              \u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30a2<\/span><\/span>\u00a0<\/span>
              Email: bm.facinal@cruzmarcelo.com<\/figcaption><\/figure>\n

              \u56fd\u5185\u6cd5\u4eba<\/strong>\uff1a\u5916\u56fd\u6295\u8cc7\u5bb6\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u56fd\u5185\u6cd5\u4eba\u307e\u305f\u306f\u73fe\u5730\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u901a\u5e38\u306e\u4f01\u696d\u307e\u305f\u306f\u4e00\u4eba\u4f1a\u793e\u306b\u306a\u308a\u307e\u3059\u3002\u5916\u56fd\u8cc7\u672c\u304c40%\u4ee5\u4e0b\u306e\u56fd\u5185\u6cd5\u4eba\u306f\u3001\u6cd5\u5f8b\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u901a\u5e38\u3001\u56fd\u5185\u5e02\u5834\u4f01\u696d\u3068\u3057\u3066\u306e\u6700\u4f4e\u6255\u8fbc\u8cc7\u672c\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u5916\u56fd\u8cc7\u672c\u304c40%\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u6700\u4f4e\u6255\u8fbc\u8cc7\u672c\u306f\u901a\u5e38\u300120\u4e07\u7c73\u30c9\u30eb\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

              \u56fd\u5185\u6cd5\u4eba\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

                \n
              1. \n
                  \n
                1. \u7d14\u8ab2\u7a0e\u6240\u5f97\u306e25%\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001<\/li>\n
                2. \u7dcf\u53ce\u5165\u306e\uff12%\u306e\u6700\u4f4e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001<\/li>\n
                3. \u4e00\u90e8\u306e\u53d7\u52d5\u7684\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3001<\/li>\n
                4. \u7dcf\u53ce\u5165\u306b\u5bfe\u3059\u308b12%\u306eVAT\u3001<\/li>\n
                5. \u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u5730\u65b9\u7a0e\u3001\u624b\u6570\u6599\u304a\u3088\u3073\u6599\u91d1\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                  \u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u9069\u7528\u8cc7\u683c<\/strong><\/span><\/h2>\n

                  \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u7a2e\u985e\u3001\u6240\u5728\u5730\u3001\u767b\u9332\u5148\u306e\u653f\u5e9c\u6a5f\u95a2\u306b\u57fa\u3065\u3044\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u8ca1\u653f\u30fb\u975e\u8ca1\u653f\u4e0a\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002CREATE MORE\u6cd5\u304a\u3088\u3073\u305d\u306e\u5b9f\u65bd\u898f\u5247\u306e\u3082\u3068\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6295\u8cc7\u4fc3\u9032\u6a5f\u95a2\u306e\u3044\u305a\u308c\u304b\u306b\u767b\u9332\u3055\u308c\u305f\u4e8b\u696d\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff14\u5e74\uff5e\uff17\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u514d\u9664\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u76f4\u63a5\u95a2\u9023\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308bVAT\u30bc\u30ed\u7a0e\u7387\u3001\u6700\u592717\u5e74\u9593\u307e\u305f\u306f27\u5e74\u9593\u306e\uff15%\u306e\u7279\u5225\u6cd5\u4eba\u6240\u5f97\u7a0e\u307e\u305f\u306f\u63a7\u9664\u984d\u306e\u5897\u984d\u3001\u8cc7\u672c\u8a2d\u5099\u304a\u3088\u3073\u8cc7\u6750\u306e\u8f38\u5165\u306b\u5bfe\u3059\u308b\u95a2\u7a0e\u306e\u514d\u9664\u3002\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u6295\u8cc7\u4fc3\u9032\u6a5f\u95a2\u306f\u767b\u9332\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u300150%\u306e\u5728\u5b85\u52e4\u52d9\u5236\u5ea6\u306e\u5b9f\u65bd\u3092\u8a31\u53ef\u3059\u308b\u67d4\u8edf\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

                  \u65e5\u6bd4\u79df\u7a0e\u6761\u7d04<\/strong><\/span><\/h2>\n

                  \u30d5\u30a3\u30ea\u30d4\u30f3\u3068\u65e5\u672c\u9593\u306e\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u306e\u305f\u3081\u306e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u306f\u3001\u65e5\u672c\u306e\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u898f\u5b9a\u3057\u3001\u512a\u9047\u7a0e\u7387\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
                  \u914d\u5f53\u6240\u5f97<\/td>\n\u53d7\u53d6\u4eba\u304c\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\uff16\u30ab\u6708\u524d\u306b\u5c11\u306a\u304f\u3068\u308210%\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u300110%\u306e\u6700\u7d42\u6e90\u6cc9\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306f15%<\/td>\n<\/tr>\n
                  \u5229\u5b50\u6240\u5f97<\/td>\n\u9280\u884c\u9810\u91d1\u3001\u5b9a\u671f\u9810\u91d1\u3001\u985e\u4f3c\u306e\u53ce\u5165\u6e90\u304b\u3089\u306e\u5229\u5b50\u306b\u306f10%\u306e\u6e90\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u308b<\/td>\n<\/tr>\n
                  \u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u6240\u5f97<\/td>\n\u6620\u753b\u304a\u3088\u3073\u653e\u9001\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u306f10%\u306e\u6e90\u6cc9\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002\u6620\u753b\u304a\u3088\u3073\u653e\u9001\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u306f15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                  <\/div>\n

                  \u884c\u653f\u4e0a\u306e\u8ab2\u984c\u3068\u4e8b\u696d\u306e\u3057\u3084\u3059\u3055\u5411\u4e0a\u306e\u53d6\u308a\u7d44\u307f<\/strong>\uff1a\u30d5\u30a3\u30ea\u30d4\u30f3\u306f\u3001\u300c2018\u5e74\u30d3\u30b8\u30cd\u30b9\u306e\u74b0\u5883\u6539\u5584\u304a\u3088\u3073\u52b9\u7387\u7684\u306a\u653f\u5e9c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6cd5\u300d\u3068\u3057\u3066\u3082\u77e5\u3089\u308c\u308bRA\u7b2c11032\u53f7\u3092\u5236\u5b9a\u3057\u3001\u7c21\u5358\u306a\u53d6\u5f15\u306f\uff13\u55b6\u696d\u65e5\u4ee5\u5185\u3001\u8907\u96d1\u306a\u53d6\u5f15\u306f\uff17\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5b8c\u4e86\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n

                  \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u73fe\u5728\u306e\u6295\u8cc7\u74b0\u5883\u304c\u65e5\u672c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong>\uff1a\u6700\u8fd1\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u3068\u8ca1\u653f\u4e0a\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u62e1\u5927\u306b\u3088\u308a\u3001\u904b\u55b6\u30b3\u30b9\u30c8\u306f\u5927\u5e45\u306b\u524a\u6e1b\u3055\u308c\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u4ee5\u524d\u306f\u5236\u9650\u3055\u308c\u3066\u3044\u305f\u5206\u91ce\u3067\u6700\u5927100%\u306e\u5916\u56fd\u6240\u6709\u3092\u8a31\u53ef\u3059\u308b\u3053\u3068\u3067\u3001\u65e5\u672c\u4f01\u696d\u306f\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30d5\u30e9\u3001\u7269\u6d41\u3001\u8f38\u9001\u306a\u3069\u306e\u9ad8\u6210\u9577\u5206\u91ce\u3067\u306e\u5b58\u5728\u611f\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u5206\u91ce\u306f\u3001\u65e5\u672c\u306e\u6280\u8853\u7684\u306a\u5f37\u307f\u3084\u56fd\u969b\u7af6\u4e89\u529b\u3068\u5408\u81f4\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n

                  \u30d5\u30a3\u30ea\u30d4\u30f3\u306f\u3001\u65e5\u672c\u4f01\u696d\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u969b\u306b\u9b45\u529b\u7684\u306a\u76ee\u7684\u5730\u3068\u306a\u308b\u6570\u3005\u306e\u6226\u7565\u4e0a\u306e\u5229\u70b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5730\u7406\u7684\u306b\u6075\u307e\u308c\u305f\u7acb\u5730\u3001\u5805\u8abf\u306a\u7d4c\u6e08\u6210\u9577\u3001\u9032\u5316\u3059\u308b\u653f\u7b56\u3001\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u3001\u65e5\u672c\u3068\u306e\u5f37\u56fa\u306a\u7d4c\u6e08\u95a2\u4fc2\u3001\u6709\u5229\u306a\u8cbf\u6613\u5354\u5b9a\u306a\u3069\u304c\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u6295\u8cc7\u62e0\u70b9\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u9ad8\u3081\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n

                  \n

                  \"CruzCRUZ MARCELO & TENEFRANCIA<\/strong>
                  \n9th, 10th, 11th and 12th Floors One Orion,
                  \n11th Ave. University Parkway BGC
                  \nTaguig 1634 Metro Manila, Philippines
                  \nTel: +632 8810 5858
                  \nEmail: dr.rivera@cruzmarcelo.com<\/a>
                  \n                  www.cruzmarcelo.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"

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