{"id":638935,"date":"2025-11-25T19:06:18","date_gmt":"2025-11-25T11:06:18","guid":{"rendered":"https:\/\/law.asia\/?p=638935"},"modified":"2025-11-25T19:06:18","modified_gmt":"2025-11-25T11:06:18","slug":"rewriting-tax-playbook","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/rewriting-tax-playbook\/","title":{"rendered":"\u7a0e\u52d9\u306e\u30d7\u30ec\u30fc\u30d6\u30c3\u30af\u3092\u66f8\u304d\u63db\u3048\u308b"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>\u30a4\u30f3\u30c9\u306eGST 2.0\u304b\u3089\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u5236\u6539\u9769\u307e\u3067\u3001\u30a2\u30b8\u30a2\u5168\u57df\u3067\u306e\u653f\u7b56\u8ee2\u63db\u304c\u3088\u308a\u7c21\u7d20\u3067\u516c\u5e73\u306a\u5236\u5ea6\u3092\u63a8\u9032\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/em><\/span><\/p>\n<div id=\"navigation\">\n<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ja\/gst-changes-india-2025\"><span style=\"color: #f1f9fb;\"><b>\u30a4\u30f3\u30c9<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ja\/policy-developments-in-philippine-taxation\"><span style=\"color: #ffffff; text-shadow: 1px 1px 2px #16151d;\"><b>\u30d5\u30a3\u30ea\u30d4\u30f3<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> 2025\u5e74\uff1a\u30a4\u30f3\u30c9\u9593\u63a5\u7a0e\u6cd5\u304c\u8fce\u3048\u308b\u65b0\u305f\u306a\u7ae0<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\">2025\u5e74\u306f\u3001\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u6cd5\u306e\u9032\u5316\u306b\u304a\u3044\u3066\u753b\u671f\u7684\u306a\u5909\u5316\u306e\u5e74\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u30022017\u5e74\u306b\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\uff08GST\uff09\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u3053\u306e\u5236\u5ea6\u306f\u5927\u304d\u306a\u5909\u5316\u3092\u9042\u3052\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u4eca\u5e74\u306f\u6c7a\u5b9a\u7684\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e00\u65b9\u3067\u306f\u3001\u653f\u5e9c\u306f\u4e00\u822c\u306b\u300cGST 2.0\u300d\u3068\u547c\u3070\u308c\u308b\u6b21\u4e16\u4ee3\u6539\u9769\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u4ed6\u65b9\u3067\u306f\u3001GST\u6cd5\u306e\u4e0b\u3067\u6570\u591a\u304f\u306e\u91cd\u8981\u306a\u6539\u6b63\u3084\u5224\u6c7a\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u5909\u66f4\u70b9\u3068\u3001\u305d\u308c\u304c\u4f01\u696d\u304a\u3088\u3073\u6d88\u8cbb\u8005\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u6df7\u5408\u4f9b\u7d66\u304b\u3001\u8907\u5408\u4f9b\u7d66\u304b<\/b><\/span><\/h3>\n<figure id=\"attachment_634808\" aria-describedby=\"caption-attachment-634808\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634808 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Shivam-Mehta.jpg\" alt=\"Shivam Mehta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634808\" class=\"wp-caption-text\"><strong>Shivam Mehta<\/strong> <br \/>\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lakshmikumaran &amp; Sridharan Attorneys<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc <br \/>Email: <a href=\"mailto:shivam.mehta@lakshmisri.com\">shivam.mehta@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u56fd\u304cGST 2.0\u3092\u691c\u8a0e\u3059\u308b\u4e2d\u3067\u6d6e\u4e0a\u3057\u305f\u96e3\u984c\u306e\u4e00\u3064\u304c\u3001\u300c\u8907\u5408\u4f9b\u7d66\uff08composite supply\uff09\u300d\u3068\u300c\u6df7\u5408\u4f9b\u7d66\uff08mixed supply\uff09\u300d\u306e\u533a\u5225\u3068\u305d\u306e\u8ab2\u7a0e\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3067\u3059\u3002\u30a4\u30f3\u30c9\u306eGST\u6cd5\u3067\u306f\u3001\u8907\u5408\u4f9b\u7d66\u3068\u306f\u3001\u901a\u5e38\u306e\u5546\u53d6\u5f15\u306e\u904e\u7a0b\u3067\u81ea\u7136\u306b\u4e00\u4f53\u5316\uff08\u30d0\u30f3\u30c9\u30eb\uff09\u3055\u308c\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4e8c\u3064\u4ee5\u4e0a\u306e\u7269\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u307e\u305f\u306f\u305d\u306e\u4e21\u65b9\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u306e\u4e00\u3064\u304c\u4e3b\u8981\u4f9b\u7d66\u3067\u3042\u308a\u3001\u4ed6\u306f\u5f93\u5c5e\u7684\u306a\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u6df7\u5408\u4f9b\u7d66\u3068\u306f\u3001\u5358\u4e00\u306e\u4fa1\u683c\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4e8c\u3064\u4ee5\u4e0a\u306e\u500b\u5225\u4f9b\u7d66\u306e\u3053\u3068\u3067\u3001\u8907\u5408\u4f9b\u7d66\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u3088\u3046\u306a\u30d0\u30f3\u30c9\u30eb\u4f9b\u7d66\u306e\u6982\u5ff5\u306f\u30a4\u30f3\u30c9\u7279\u6709\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3001EU\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u5171\u548c\u56fd\u306a\u3069\u3001\u591a\u304f\u306eVAT\uff0fGST\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u56fd\u3005\u3067\u3082\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30d0\u30f3\u30c9\u30eb\u4f9b\u7d66\u306e\u5b9a\u7fa9\u3084\u6982\u5ff5\u306f\u4e16\u754c\u7684\u306b\u307b\u307c\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e2014\u5e74GST\u6cd5\u3067\u306f\u8907\u5408\u4f9b\u7d66\u306e\u7bc4\u56f2\u304c\u3088\u308a\u5e83\u304f\u3001\u5f93\u5c5e\u7684\u4f9b\u7d66\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u4e0d\u53ef\u6b20\u306a\u4f9b\u7d66\u3001\u4ed8\u968f\u3059\u308b\u4f9b\u7d66\u3001\u307e\u305f\u306f\u62b1\u304d\u5408\u308f\u305b\u306e\u4f9b\u7d66\u3082\u305d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305d\u306e\u4f9b\u7d66\u304c\u81ea\u7136\u306b\u4e00\u4f53\u5316\u3057\u305f\u3082\u306e\u306a\u306e\u304b\u3001\u901a\u5e38\u306e\u5546\u53d6\u5f15\u306e\u904e\u7a0b\u3067\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u307e\u305f\u306f\u6df7\u5408\u4f9b\u7d66\u306b\u5f53\u305f\u308b\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u306f\u3001\u30a4\u30f3\u30c9\u6cd5\u4e0a\u306e\u3055\u307e\u3056\u307e\u306a\u89e3\u91c8\u3001\u88c1\u5224\u4f8b\u3001\u56fd\u969b\u7684\u306a\u5224\u4f8b\u6cd5\u3092\u53c2\u7167\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u5224\u6c7a\u304c\u3001Card Protection Plan\u4e8b\u4ef6\u3084Levob Verzekeringen\u4e8b\u4ef6\u306a\u3069\u3067\u3059\u3002\u5224\u65ad\u6307\u6a19\u3068\u3057\u3066\u306f\u3001\u5546\u54c1\u306e\u6027\u8cea\u3001\u9867\u5ba2\u306e\u8a8d\u8b58\u3001\u5546\u54c1\u306e\u7d4c\u6e08\u7684\u5206\u96e2\u53ef\u80fd\u6027\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u4ed6\u306e\u6cd5\u57df\u3067\u306f\u3053\u306e\u3088\u3046\u306a\u8907\u96d1\u3055\u306f\u6bd4\u8f03\u7684\u5c11\u306a\u304f\u3001\u305d\u306e\u7406\u7531\u306f\u4e8c\u3064\u3042\u308a\u307e\u3059\u3002\u7b2c\u4e00\u306b\u3001\u591a\u304f\u306e\u6cd5\u57df\u3067\u306f\u6df7\u5408\u4f9b\u7d66\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u306e\u6309\u5206\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u3067\u306f\u306a\u304f\u8ab2\u7a0e\u5bfe\u8c61\u90e8\u5206\u306e\u307f\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u306b\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u3088\u3046\u306a\u6cd5\u57df\u3067\u306f\u3001\u30d0\u30f3\u30c9\u30eb\u5185\u306e\u8ffd\u52a0\u54c1\u76ee\u304c\u4e00\u5b9a\u306e\u57fa\u6e96\u5024\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u30c7\u30fb\u30df\u30cb\u30df\u30b9\uff08de minimis\uff09\u30fb\u30eb\u30fc\u30eb\u300d\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u306f\u6df7\u5408\u4f9b\u7d66\u306e\u4e00\u90e8\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u54c1\u76ee\u3092\u4e0d\u53ef\u5206\u7684\u3001\u4ed8\u968f\u7684\u307e\u305f\u306f\u5076\u767a\u7684\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u304c\u904b\u7528\u53ef\u80fd\u306a\u898f\u5247\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_634812\" aria-describedby=\"caption-attachment-634812\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634812 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Tanya-Garg.jpg\" alt=\"Tanya Garg\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634812\" class=\"wp-caption-text\"><strong>Tanya Garg<\/strong> <br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>Lakshmikumaran &amp; Sridharan Attorneys<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc <br \/>Email: <a href=\"mailto:tanya.garg@lakshmisri.com\">tanya.garg@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u30a4\u30f3\u30c9\u306e\u6cd5\u5236\u5ea6\u3092\u56fd\u969b\u7684\u306a\u5b9f\u52d9\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5b9f\u7528\u7684\u306a\u6bd4\u4f8b\u914d\u5206\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3084\u30c7\u30fb\u30df\u30cb\u30df\u30b9\u30fb\u30eb\u30fc\u30eb\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306f\u69cb\u6210\u8981\u7d20\u306e\u4e00\u3064\u306e\u7a0e\u7387\u304c\u9ad8\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u3001\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u306b\u5bfe\u3057\u3066\u6700\u3082\u9ad8\u3044\u7a0e\u7387\u3092\u652f\u6255\u3046\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u5272\u5f15\u5236\u5ea6<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\">GST 2.0\u6539\u9769\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5272\u5f15\u5236\u5ea6\u306e\u53d6\u308a\u6271\u3044\u3082\u5909\u66f4\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306f\u4f9b\u7d66\u524d\u306b\u5272\u5f15\u3092\u8a2d\u5b9a\u3057\u3001\u5143\u306e\u4f9b\u7d66\u3068\u95a2\u9023\u4ed8\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u6761\u4ef6\u304c\u64a4\u5ec3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u4e26\u884c\u3059\u308b\u624b\u7d9a<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\">GST\u6cd5\u304c\u6210\u719f\u3059\u308b\u306b\u3064\u308c\u3001\u7d0d\u7a0e\u8005\u304c\u76f4\u9762\u3057\u3066\u3044\u308b\u4e3b\u8981\u306a\u8ab2\u984c\u306e\u4e00\u3064\u306f\u3001\u540c\u4e00\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u7570\u306a\u308b\u5f53\u5c40\u304c\u8907\u6570\u306e\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u8907\u6570\u306e\u624b\u7d9a\u306f\u4e8b\u696d\u904b\u55b6\u3092\u59a8\u3052\u3001\u7d0d\u7a0e\u8005\u304c\u6551\u6e08\u3092\u6c42\u3081\u3066\u4e0a\u4f4d\u306e\u53f8\u6cd5\u6a5f\u95a2\u306b\u8a34\u3048\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u3092\u751f\u3058\u3055\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3055\u307e\u3056\u307e\u306a\u9ad8\u7b49\u88c1\u5224\u6240\u304c\u76f8\u53cd\u3059\u308b\u5224\u6c7a\u3092\u4e0b\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u554f\u984c\u306f\u6700\u7d42\u7684\u306a\u5224\u65ad\u3092\u5f97\u308b\u305f\u3081\u3001M\/s Armour Security (India) Ltd.\u4e8b\u4ef6\u3068\u3057\u3066\u6700\u9ad8\u88c1\u5224\u6240\u306b\u6301\u3061\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002\u6700\u9ad8\u88c1\u5224\u6240\u306f\u3001\u5f53\u5c40\u304c\u8ad6\u7406\u7684\u306a\u7d50\u8ad6\u306b\u81f3\u308b\u307e\u3067\u3001\u8abf\u67fb\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u635c\u7d22\u3001\u5dee\u62bc\u3048\u3001\u53ec\u559a\u72b6\u306e\u767a\u4ed8\u306a\u3069\u306e\u4e88\u5099\u7684\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8ad6\u7406\u7684\u306a\u7d50\u8ad6\u306b\u81f3\u3063\u305f\u5f8c\u3001\u3059\u306a\u308f\u3061\u547d\u4ee4\u306e\u767a\u51fa\u3060\u3051\u3067\u306a\u304f\u3001\u7406\u7531\u8aac\u660e\u901a\u77e5\u306e\u767a\u884c\u3084\u3001\u6848\u4ef6\u81ea\u4f53\u306e\u53d6\u308a\u4e0b\u3052\u3092\u542b\u3080\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u4e00\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u4e26\u884c\u3057\u3066\u65b0\u305f\u306a\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u660e\u78ba\u306a\u5224\u6c7a\u304c\u793a\u3055\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u5c40\uff08\u4e2d\u592e\u30fb\u5dde\u3068\u3082\u306b\uff09\u306f\u4f9d\u7136\u3068\u3057\u3066\u3001\u540c\u4e00\u306e\u554f\u984c\u306b\u95a2\u3057\u3066\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3001\u591a\u6570\u306e\u4e26\u884c\u3059\u308b\u901a\u77e5\u3092\u9001\u308a\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002\u3059\u3067\u306b\u7406\u7531\u8aac\u660e\u901a\u77e5\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u540c\u4e00\u306e\u554f\u984c\u30fb\u540c\u4e00\u671f\u9593\u306b\u3064\u3044\u3066\u7d42\u7d50\u901a\u77e5\u304c\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5225\u306e\u5f53\u5c40\u304c\u65b0\u305f\u306b\u901a\u77e5\u3092\u767a\u3059\u308b\u4e8b\u4f8b\u304c\u591a\u6570\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u3088\u3046\u306a\u6163\u884c\u306f\u4e0d\u8981\u306a\u8a34\u8a1f\u3092\u751f\u307f\u51fa\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u65e5\u5e38\u7684\u306a\u696d\u52d9\u904b\u55b6\u306b\u3082\u652f\u969c\u3092\u304d\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u56de\u907f\u53ef\u80fd\u306a\u8a34\u8a1f\u3092\u9632\u304e\u3001\u624b\u7d9a\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u5f53\u5c40\u304c\u660e\u78ba\u306a\u6307\u91dd\u3092\u793a\u3059\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u7d50\u8ad6<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\">\u88dc\u511f\u4ed8\u52a0\u7a0e\u306e\u6bb5\u968e\u7684\u5ec3\u6b62\u3001\u7a0e\u7387\u533a\u5206\u306e\u7c21\u7d20\u5316\u3001\u81ea\u52d5\u9084\u4ed8\u5236\u5ea6\u3001\u767b\u9332\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u624b\u7d9a\u306e\u7c21\u7565\u5316\u306a\u3069\u3001GST\u6cd5\u306e\u4e0b\u3067\u5c0e\u5165\u3055\u308c\u305f\u6700\u8fd1\u306e\u6539\u6b63\u306f\u3001\u7a0e\u5236\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u653f\u5e9c\u306e\u610f\u56f3\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u653f\u5e9c\u306f\u3001\u65e2\u5b58\u306e\u30ae\u30e3\u30c3\u30d7\u3084\u66d6\u6627\u306a\u90e8\u5206\u306b\u5bfe\u3057\u3066\u3001\u6642\u5b9c\u3092\u5f97\u305f\u660e\u78ba\u5316\u3092\u884c\u3046\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30a4\u30f3\u30c9\u304c\u5f15\u304d\u7d9a\u304d\u4e16\u754c\u7d4c\u6e08\u3068\u306e\u7d71\u5408\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001GST\u6cd5\u3092\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u306b\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u306f\u3001\u4e00\u8cab\u6027\u306e\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u304a\u3088\u3073\u56fd\u969b\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u3082\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter wp-image-493820 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-768x512.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-696x464.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-630x420.jpg 630w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys.jpg 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>LAKSHMIKUMARAN &amp; SRIDHARAN ATTORNEYS<\/strong><br \/>\n7th Floor, Tower E, World Trade Centre,<br \/>\nNauroji Nagar<br \/>\nNew Delhi \u2013 110 029, India<br \/>\n\u96fb\u5b50\u30e1\u30fc\u30eb: <a href=\"mailto:arnab.bhattacharya@lakshmisri.com\">arnab.bhattacharya@lakshmisri.com<\/a><br \/>\n\u96fb\u8a71: +91 8287613705<br \/>\n<a href=\"http:\/\/www.lakshmisri.com\">www.lakshmisri.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #0b4a6f;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #377066;\">\u30c8\u30c3\u30d7\u306b\u623b\u308b<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u5236\u306e\u653f\u7b56\u52d5\u5411<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u8ca1\u52d9\u7701\u306f\u3001\u591a\u6bb5\u968e\u306e\u5305\u62ec\u7684\u7a0e\u5236\u6539\u9769\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u63a8\u9032\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u30012018\u5e74\u306e\u300c\u52a0\u901f\u3068\u5185\u5305\u7684\u6210\u9577\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u9769\u6cd5\uff08TRANS\u6cd5\uff09\u300d\u306e\u5236\u5b9a\u306b\u59cb\u307e\u308a\u30012025\u5e74\u306e\u540c\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7b2c\uff14\u5f3e\u304b\u3064\u6700\u7d42\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u3042\u308b\u300c\u8cc7\u672c\u5e02\u5834\u52b9\u7387\u4fc3\u9032\u6cd5\uff08CMEPA\uff09\u300d\u306e\u6210\u7acb\u3092\u3082\u3063\u3066\u5b8c\u7d50\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u65bd\u7b56\u306f\u7dcf\u3058\u3066\u3001\u3088\u308a\u7c21\u6f54\u3067\u516c\u5e73\u3001\u52b9\u7387\u7684\u306a\u7a0e\u5236\u3092\u69cb\u7bc9\u3057\u3001\u5730\u57df\u7684\u304a\u3088\u3073\u4e16\u754c\u7684\u306a\u7d4c\u6e08\u5909\u5316\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3092\u80b2\u6210\u3059\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7d99\u7d9a\u7684\u306a\u53d6\u308a\u7d44\u307f\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> CREATE\u6cd5<\/b><\/span><\/h3>\n<figure id=\"attachment_634852\" aria-describedby=\"caption-attachment-634852\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634852 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Deborah-S-Acosta-Cajustin.jpg\" alt=\"Deborah S Acosta-Cajustin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634852\" class=\"wp-caption-text\"><strong>Deborah S Acosta-Cajustin<\/strong><br \/>\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>PunoLaw in Manila<br \/>\u30de\u30cb\u30e9<br \/>Tel: +63 2 8631 1261<br \/>Email: <a href=\"mailto:dsacosta@punolaw.com\">dsacosta@punolaw.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5171\u548c\u56fd\u6cd5\u7b2c11534\u53f7\u3001\u3044\u308f\u3086\u308b\u300c\u4f01\u696d\u5fa9\u8208\u7a0e\u512a\u9047\uff08CREATE\uff09\u6cd5\u300d\u306f\u30012021\u5e74\uff14\u670811\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u672c\u6cd5\u306f\u3001\u6cd5\u4eba\u7a0e\u5236\u306e\u516c\u5e73\u6027\u3068\u52b9\u7387\u6027\u3092\u6539\u5584\u3057\u3001\u3088\u308a\u6a5f\u654f\u3067\u56fd\u969b\u7af6\u4e89\u529b\u306e\u3042\u308b\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u3092\u6574\u5099\u3057\u3001\u4f01\u696d\u518d\u751f\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">CREATE\u6cd5\u306f\u3001\u4e3b\u306b\u56fd\u5185\u6cd5\u4eba\u304a\u3088\u3073\u5916\u56fd\u6cd5\u4eba\u306e\u901a\u5e38\u6cd5\u4eba\u7a0e\u7387\u309225\uff05\u306b\u5f15\u304d\u4e0b\u3052\u308b\u306a\u3069\u3001\u5185\u56fd\u6b73\u5165\u6cd5\u306e\u8907\u6570\u306e\u6761\u9805\u3092\u6539\u6b63\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c500\u4e07\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30da\u30bd\uff08\u7d04\uff18\u4e074900\u7c73\u30c9\u30eb\uff09\u3092\u8d85\u3048\u3066\u3001\u304b\u3064\u7dcf\u8cc7\u7523\uff08\u4e8b\u52d9\u6240\u3001\u5de5\u5834\u304a\u3088\u3073\u8a2d\u5099\u304c\u6240\u5728\u3059\u308b\u571f\u5730\u3092\u9664\u304f\uff09\u304c\uff11\u5104\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30da\u30bd\u4ee5\u4e0b\u306e\u56fd\u5185\u6cd5\u4eba\u306b\u306f\u300120\uff05\u306e\u4f4e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u6cd5\u306f\u307e\u305f\u3001\u5f93\u6765\u306e\u512a\u9047\u5236\u5ea6\u3092\u5927\u5e45\u306b\u898b\u76f4\u3057\u3001\u696d\u7e3e\u9023\u52d5\u578b\u30fb\u5bfe\u8c61\u9650\u5b9a\u578b\u30fb\u671f\u9593\u9650\u5b9a\u578b\u30fb\u900f\u660e\u6027\u306e\u9ad8\u3044\u3001\u3088\u308a\u6a5f\u52d5\u7684\u304b\u3064\u56fd\u969b\u7af6\u4e89\u529b\u306e\u3042\u308b\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u3078\u3068\u5237\u65b0\u3055\u308c\u307e\u3057\u305f\u3002\u767b\u9332\u4e8b\u696d\u4f53\uff08RBE\uff09\u306f\u3001\u6240\u5f97\u7a0e\u514d\u9664\uff08ITH\uff09\u307e\u305f\u306f\u8ffd\u52a0\u63a7\u9664\u5236\u5ea6\uff08EDR\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u3066\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u512a\u9047\u671f\u9593\u7d42\u4e86\u5f8c\u3001\u767b\u9332\u4e8b\u696d\u4f53\u306f\u6295\u8cc7\u4fc3\u9032\u6a5f\u95a2\u3068\u306e\u767b\u9332\u6761\u4ef6\u306b\u5fdc\u3058\u3066\u3001\uff15\uff05\u306e\u7279\u5225\u6cd5\u4eba\u7a0e\u307e\u305f\u306f\u901a\u5e38\u7a0e\u7387\u306e\u3044\u305a\u308c\u304b\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> CREATE MORE<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5171\u548c\u56fd\u6cd5\u7b2c12066\u53f7\u3001\u3059\u306a\u308f\u3061\u300c\u7d4c\u6e08\u518d\u6d3b\u6027\u5316\u306e\u305f\u3081\u306e\u6a5f\u4f1a\u6700\u5927\u5316\u3092\u76ee\u6307\u3059\u4f01\u696d\u5fa9\u8208\u7a0e\u512a\u9047\u63aa\u7f6e\uff08CREATE MORE\uff09\u300d\u306f\u30012024\u5e7411\u670828\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001CREATE\u6cd5\u3067\u5c0e\u5165\u3055\u308c\u305f\u512a\u9047\u5236\u5ea6\u306e\u67a0\u7d44\u307f\u3092\u6539\u826f\u30fb\u62e1\u5145\u3057\u307e\u3057\u305f\u3002\u4e3b\u8981\u306a\u6539\u9769\u306e\u4e00\u3064\u306f\u3001\u56fd\u5185\u6cd5\u4eba\u304b\u5c45\u4f4f\u5916\u56fd\u6cd5\u4eba\u304b\u3092\u554f\u308f\u305a\u3001\u8ffd\u52a0\u63a7\u9664\u5236\u5ea6\u306e\u4e0b\u3067\u767b\u9332\u4e8b\u696d\u4f53\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u309225\uff05\u304b\u308920\uff05\u3078\u5f15\u304d\u4e0b\u3052\u305f\u70b9\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u307e\u305fCREATE MORE\u3067\u306f\u3001\u6240\u5f97\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u306b\u52a0\u3048\u3001\u696d\u52d9\u52b9\u7387\u6539\u5584\u306e\u305f\u3081\u306b\u8a8d\u3081\u3089\u308c\u308b\u63a7\u9664\u3092\u62e1\u5927\u3057\u307e\u3057\u305f\u3002\u305f\u3068\u3048\u3070\u96fb\u529b\u8cbb\u7528\u306e\u63a7\u9664\u7387\u304c50\uff05\u304b\u3089100\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u96c6\u7d04\u578b\u7523\u696d\u306b\u76f4\u63a5\u7684\u306a\u6069\u6075\u3092\u3082\u305f\u3089\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3055\u3089\u306b\u540c\u6cd5\u3067\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\uff08NOLCO\uff09\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u67d4\u8edf\u5316\u3055\u308c\u3001\u5f93\u6765\u3001\u5546\u696d\u904b\u8ee2\u958b\u59cb\u304b\u3089\uff13\u5e74\u9593\u306e\u307f\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u306e\u3092\u3001\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6700\u7d42\u5e74\u5ea6\u306e\u7fcc\u5e74\u304b\u3089\uff15\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u514d\u9664\u671f\u9593\u4e2d\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u3044\u4f01\u696d\u3067\u3082\u3001\u5f8c\u5e74\u306b\u640d\u5931\u3092\u76f8\u6bba\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3055\u3089\u306bCREATE MORE\u3067\u306f\u3001\uff15\uff05\u306e\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u3001\u5730\u65b9\u624b\u6570\u6599\u3084\u8ab2\u5fb4\u91d1\u3092\u542b\u3080\u3059\u3079\u3066\u306e\u56fd\u7a0e\u304a\u3088\u3073\u5730\u65b9\u7a0e\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u305f\u3002\u4f75\u305b\u3066\u5185\u56fd\u6b73\u5165\u6cd5\u306b\u306f\u65b0\u305f\u306a\u6761\u9805\u304c\u8ffd\u52a0\u3055\u308c\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\uff08LGU\uff09\u304c\u767b\u9332\u4e8b\u696d\u4f53\u306b\u5bfe\u3057\u3066\u3001\u7dcf\u53ce\u5165\u306e\uff12\uff05\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u3067\u5730\u65b9\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u7a0e\u306f\u3001\u6240\u5f97\u7a0e\u514d\u9664\u307e\u305f\u306f\u8ffd\u52a0\u63a7\u9664\u5236\u5ea6\u306e\u671f\u9593\u4e2d\u306e\u3059\u3079\u3066\u306e\u5730\u65b9\u7a0e\u3001\u624b\u6570\u6599\u3001\u8ab2\u5fb4\u91d1\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u56fd\u5bb6\u306e\u6295\u8cc7\u4fc3\u9032\u3068\u5730\u65b9\u306e\u8ca1\u6e90\u78ba\u4fdd\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">CREATE MORE\u306f\u307e\u305f\u3001\u767b\u9332\u8f38\u51fa\u4f01\u696d\u304a\u3088\u3073\u56fd\u5185\u5e02\u5834\u5411\u3051\u767b\u9332\u9ad8\u4ed8\u52a0\u4fa1\u5024\u4f01\u696d\u306b\u3088\u308b\u8f38\u5165\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u514d\u9664\u304a\u3088\u3073\u56fd\u5185\u8cfc\u5165\u306b\u5bfe\u3059\u308bVAT\u30bc\u30ed\u7a0e\u7387\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u660e\u78ba\u5316\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u6cd5\u3067\u306f\u73fe\u5728\u3001\u65bd\u8a2d\u6e05\u6383\u3001\u8b66\u5099\u3001\u91d1\u878d\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\uff08\u4eba\u4e8b\u3001\u6cd5\u52d9\u3001\u4f1a\u8a08\u652f\u63f4\u3092\u542b\u3080\uff09\u306a\u3069\u3001\u767b\u9332\u8f38\u51fa\u4f01\u696d\u304a\u3088\u3073\u56fd\u5185\u5e02\u5834\u5411\u3051\u767b\u9332\u9ad8\u4ed8\u52a0\u4fa1\u5024\u4f01\u696d\u306e\u767b\u9332\u6d3b\u52d5\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u53d6\u5f15\u304c\u660e\u78ba\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u660e\u78ba\u5316\u3059\u308b\u3053\u3068\u3067\u3001VAT\u95a2\u9023\u512a\u9047\u63aa\u7f6e\u306e\u9069\u7528\u3092\u3081\u3050\u3063\u3066\u3001\u9577\u5e74\u3001\u7d1b\u4e89\u3084\u9045\u5ef6\u3092\u3057\u3070\u3057\u3070\u5f15\u304d\u8d77\u3053\u3057\u3066\u3044\u305f\u66d6\u6627\u3055\u304c\u89e3\u6d88\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u5f8c\u306b\u3001\u67d4\u8edf\u306a\u52e4\u52d9\u5f62\u614b\u3078\u306e\u4e16\u754c\u7684\u306a\u79fb\u884c\u3092\u8e0f\u307e\u3048\u3001CREATE MORE\u306f\u3001\u767b\u9332\u4e8b\u696d\u4f53\u304c\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u52e4\u52d9\u3084\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306a\u3069\u306e\u67d4\u8edf\u306a\u52e4\u52d9\u5f62\u614b\u3092\u63a1\u7528\u3057\u3066\u3082\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304a\u3088\u3073\u5831\u544a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u9650\u308a\u3001\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u55aa\u5931\u3057\u306a\u3044\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u653f\u7b56\u306f\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u52d5\u5411\u306b\u6cbf\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u52b4\u50cd\u529b\u306e\u9069\u5fdc\u6027\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><b style=\"color: #0b4a6f; font-family: Roboto, sans-serif; font-size: 27px;\">RPVARA<\/b><\/h3>\n<figure id=\"attachment_634856\" aria-describedby=\"caption-attachment-634856\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634856 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Keanu-P-Castaneda.jpg\" alt=\"Keanu P Casta\u00f1eda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634856\" class=\"wp-caption-text\"><strong>Keanu P Casta\u00f1eda<\/strong> <br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>PunoLaw<br \/>\u30de\u30cb\u30e9<br \/>Tel: +63 2 8631 1261 <br \/>Email: <a href=\"mailto:kpcastaneda@punolaw.com\">kpcastaneda@punolaw.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5171\u548c\u56fd\u6cd5\u7b2c12001\u53f7\u3001\u3044\u308f\u3086\u308b\u300c\u4e0d\u52d5\u7523\u8a55\u4fa1\u30fb\u8ab2\u7a0e\u6539\u9769\u6cd5\uff08RPVARA\uff09\u300d\u306f\u30012024\u5e74\uff17\u6708\uff15\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u540c\u6cd5\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u5236\u3067\u5e83\u304f\u898b\u3089\u308c\u308b\u6df7\u4e71\u306e\u539f\u56e0\u306e\u4e00\u3064\u3001\u4e0d\u52d5\u7523\u306e\u9069\u6b63\u306a\u8a55\u4fa1\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">RPVARA\u306e\u65bd\u884c\u4ee5\u524d\u306f\u3001\u8a55\u4fa1\u306e\u91cd\u8907\u304c\u5b58\u5728\u3057\u307e\u3057\u305f\u3002\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u3088\u308b\u56fd\u3068\u3001\u5730\u65b9\u67fb\u5b9a\u5b98\u306b\u3088\u308b\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u53cc\u65b9\u304c\u3001\u4e0d\u52d5\u7523\u8a55\u4fa1\u306e\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u554f\u984c\u3092\u3055\u3089\u306b\u8907\u96d1\u306b\u3057\u3066\u3044\u305f\u306e\u306f\u3001\u5404\u5730\u65b9\u81ea\u6cbb\u4f53\u304c\u72ec\u81ea\u306e\u8a55\u4fa1\u57fa\u6e96\u3084\u6a19\u6e96\u3092\u81ea\u7531\u306b\u63a1\u7528\u3067\u304d\u3001\u305d\u308c\u304c\u5f53\u8a72\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u7ba1\u8f44\u533a\u57df\u5185\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">RPVARA\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306e\u4e00\u3064\u306f\u3001\u4e0d\u52d5\u7523\u306b\u57fa\u3065\u304f\u5358\u4e00\u306e\u8a55\u4fa1\u57fa\u6e96\u3068\u3057\u3066\u5e02\u5834\u4fa1\u683c\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u305d\u308c\u306b\u3088\u308a\u8907\u6570\u306e\u8a55\u4fa1\u3092\u4e0d\u8981\u3068\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u307f\u306a\u3089\u305a\u3001\u4e0d\u52d5\u7523\u8a55\u4fa1\u3092\u57fa\u790e\u3068\u3059\u308b\u4ed6\u306e\u7a0e\u76ee\u306e\u67fb\u5b9a\u624b\u7d9a\u3092\u52b9\u7387\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6a19\u6e96\u5316\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u3001\u5730\u65b9\u8ca1\u52d9\u5c40\u306f\u3001\u56fd\u969b\u57fa\u6e96\u306b\u6574\u5408\u3057\u305f\u30d5\u30a3\u30ea\u30d4\u30f3\u8a55\u4fa1\u57fa\u6e96\uff08PVS\uff09\u3092\u7b56\u5b9a\u30fb\u7dad\u6301\u3059\u308b\u8cac\u52d9\u3092\u8ca0\u3044\u3001\u5730\u65b9\u67fb\u5b9a\u5b98\u306b\u3088\u308b\u5e02\u5834\u4fa1\u5024\u8868\uff08SMV\uff09\u306e\u4f5c\u6210\u3092\u6307\u5c0e\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5e02\u5834\u4fa1\u5024\u8868\u306f\u3001\u5730\u65b9\u7a0e\u304a\u3088\u3073\u56fd\u7a0e\u306e\u53cc\u65b9\u306b\u304a\u3044\u3066\u7d71\u4e00\u3057\u305f\u8a55\u4fa1\u57fa\u6e96\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305f\u3060\u3057\u3001RPVARA\u306e\u65bd\u884c\u304b\u3089\uff12\u5e74\u9593\u3001\u3064\u307e\u308a2026\u5e74\uff17\u6708\uff14\u65e5\u307e\u3067\u306f\u79fb\u884c\u671f\u9593\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5404\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u5e02\u5834\u4fa1\u5024\u8868\u304c\u307e\u3060\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u3053\u308c\u3089\u306e\u6539\u9769\u304c\u6210\u529f\u88cf\u306b\u5b9f\u65bd\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u307e\u3060\u898b\u901a\u3057\u306f\u7acb\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">RPVARA\u306e\u3082\u3046\u4e00\u3064\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f15\u3084\u7533\u544a\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u304b\u3064\u6700\u65b0\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306f\u3001\u5730\u65b9\u8ca1\u653f\u5c40\u304c\u5b9a\u3081\u308b\u6307\u91dd\u306b\u5f93\u3044\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3001\u56fd\u306e\u884c\u653f\u6a5f\u95a2\u3001\u3055\u3089\u306b\u306f\u6c11\u9593\u90e8\u9580\u306a\u3069\u4e3b\u8981\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u7121\u511f\u3067\u63d0\u4f9b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u3088\u3063\u3066\u900f\u660e\u6027\u304c\u5411\u4e0a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u67fb\u5b9a\u5b98\u306b\u3088\u308b\u5e02\u5834\u4fa1\u5024\u8868\u306e\u66f4\u65b0\u30fb\u6539\u8a02\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u7a0e\u52d9\u884c\u653f\u306e\u6539\u5584\u306b\u3082\u5bc4\u4e0e\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u95a2\u9023\u3057\u3066\u3001RPVARA\u306f\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3001\u7a0e\u52d9\u30de\u30c3\u30d4\u30f3\u30b0\u6280\u8853\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3088\u308b\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u5316\u3055\u308c\u305f\u8a18\u9332\u7ba1\u7406\u306e\u6d3b\u7528\u306b\u3088\u308b\u4e0d\u52d5\u7523\u7a0e\u52d9\u306e\u81ea\u52d5\u5316\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u5f8c\u306b\u3001RPVARA\u306f\u6ede\u7d0d\u7d0d\u7a0e\u8005\u306e\u7a0e\u52d9\u9075\u5b88\u3092\u4fc3\u3059\u305f\u3081\u3001\u65bd\u884c\u524d\u306b\u672a\u7d0d\u3068\u306a\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u7a0e\u306e\u7f70\u91d1\u3001\u5ef6\u6ede\u91d1\u3001\u5229\u606f\u306b\u3064\u3044\u3066\u3001\u65bd\u884c\u65e5\u304b\u3089\uff12\u5e74\u9593\u3001\u3064\u307e\u308a2026\u5e74\uff17\u6708\uff14\u65e5\u307e\u3067\u306b\u9650\u3063\u3066\u3001\u4e0d\u52d5\u7523\u7a0e\u306e\u7279\u8d66\u3092\u8a8d\u3081\u308b\u63aa\u7f6e\u3092\u8b1b\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 style=\"text-align: justify;\"><b style=\"color: #0b4a6f; font-family: Roboto, sans-serif; font-size: 27px;\">CMEPA<\/b><\/h3>\n<figure id=\"attachment_634860\" aria-describedby=\"caption-attachment-634860\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634860 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/John-Edcel-Q-Andes.jpg\" alt=\"John Edcel Q Andes\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634860\" class=\"wp-caption-text\"><strong>John Edcel Q Andes<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>PunoLaw<br \/>\u30de\u30cb\u30e9<br \/>Tel: +63 2 8631 1261<br \/>Email: <a href=\"mailto:jqandes@punolaw.com\">jqandes@punolaw.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5171\u548c\u56fd\u6cd5\u7b2c12214\u53f7\u3001\u3044\u308f\u3086\u308b\u300c\u8cc7\u672c\u5e02\u5834\u52b9\u7387\u4fc3\u9032\u6cd5\uff08CMEPA\uff09\u300d\u306f\u30012025\u5e74\uff17\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u884c\u653f\u306e\u52b9\u7387\u5316\u3001\u7a0e\u7387\u306e\u6a19\u6e96\u5316\u3001\u6295\u8cc7\u5bb6\u306e\u53c2\u5165\u969c\u58c1\u306e\u4f4e\u6e1b\u3092\u901a\u3058\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u8cc7\u672c\u5e02\u5834\u3092\u5f37\u5316\u3057\u3001\u3088\u308a\u591a\u304f\u306e\u6295\u8cc7\u3092\u547c\u3073\u8fbc\u3080\u3053\u3068\u3092\u76ee\u7684\u306b\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">CMEPA\u306f\u3001\u4e3b\u8981\u306a\u6295\u8cc7\u95a2\u9023\u7a0e\u306b\u304a\u3044\u3066\u4e00\u5f8b\u306e\u6e1b\u7a0e\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u56fd\u5185\u8a3c\u5238\u53d6\u5f15\u6240\u3092\u901a\u3058\u3066\u4e0a\u5834\u30fb\u53d6\u5f15\u3055\u308c\u308b\u682a\u5f0f\u306e\u58f2\u5374\u306b\u5bfe\u3059\u308b\u682a\u5f0f\u53d6\u5f15\u7a0e\u306f\u3001\u58f2\u5374\u7dcf\u984d\u307e\u305f\u306f\u58f2\u5374\u682a\u5f0f\u306e\u91d1\u92ad\u7684\u7dcf\u4fa1\u5024\u306e0.6\uff05\u304b\u30890.1\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u6a19\u6e96\u5316\u306e\u65b9\u91dd\u306b\u6cbf\u3063\u3066\u3001\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f0.1%\u306e\u7a0e\u7387\u306f\u3001\u5916\u56fd\u8a3c\u5238\u53d6\u5f15\u6240\u3092\u901a\u3058\u3066\u4e0a\u5834\u30fb\u53d6\u5f15\u3055\u308c\u308b\u56fd\u5185\u682a\u5f0f\u306b\u3082\u540c\u3058\u304f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u975e\u4e0a\u5834\u306e\u56fd\u5185\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u7d14\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u5bfe\u3059\u308b15%\u306e\u6700\u7d42\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\uff08CGT\uff09\u304c\u5f93\u6765\u901a\u308a\u7dad\u6301\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u300115%\u306eCGT\u306e\u9069\u7528\u7bc4\u56f2\u306f\u56fd\u5185\u6cd5\u4eba\u304a\u3088\u3073\u5c45\u4f4f\u8005\u306b\u3088\u3063\u3066\u58f2\u5374\u3055\u308c\u305f\u975e\u4e0a\u5834\u306e\u5916\u56fd\u682a\u5f0f\u306b\u307e\u3067\u62e1\u5927\u3055\u308c\u3001\u5916\u56fd\u8a3c\u5238\u3078\u306e\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u6761\u4ef6\u306e\u5e73\u7b49\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u632f\u308a\u8fd4\u308c\u3070\u3001\u975e\u4e0a\u5834\u5916\u56fd\u682a\u5f0f\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f\u5f93\u6765\u3001\u7d2f\u9032\u7a0e\u7387\u306e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u5c45\u4f4f\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u306f\u6700\u592735\uff05\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f20\uff05\u304b\u308925\uff05\u3068\u3044\u3046\u3001\u3088\u308a\u9ad8\u3044\u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u682a\u5f0f\u306e\u65b0\u898f\u767a\u884c\u306b\u5bfe\u3059\u308b\u5370\u7d19\u7a0e\u306f\u3001\u5f93\u6765\u306e\u682a\u5f0f\u984d\u9762\u4fa1\u984d\u306e\uff11\uff05\u304b\u3089\u3001\u50b5\u6a29\u3084\u793e\u50b5\u306e\u5370\u7d19\u7a0e\u3068\u540c\u3058\u53d6\u5f15\u4fa1\u984d\u306e0.75\uff05\u306b\u7d71\u4e00\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">CMEPA\u3067\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u5f62\u614b\u306e\u53d7\u52d5\u7684\u6295\u8cc7\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u4e00\u5f8b20\uff05\u306b\u7d71\u4e00\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7c21\u7d20\u5316\u3068\u900f\u660e\u6027\u306e\u5411\u4e0a\u3092\u56f3\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6539\u9769\u306b\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u6295\u8cc7\u5e02\u5834\u306f\u5730\u57df\u7684\u306b\u3044\u3063\u305d\u3046\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u3001\u56fd\u5185\u5916\u53cc\u65b9\u306e\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u5e02\u5834\u3068\u306a\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"wp-image-634837 size-medium aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-300x88.jpg\" alt=\"\" width=\"300\" height=\"88\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-300x88.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-1024x301.jpg 1024w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-768x226.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-1536x452.jpg 1536w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-2048x602.jpg 2048w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-696x205.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-1068x314.jpg 1068w, https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-1428x420.jpg 1428w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>PUNOLAW<\/strong><br \/>\n33rd Floor, The Podium West Tower, 12 ADB<br \/>\nAvenue, Ortigas Center<br \/>\nMandaluyong City, Philippines 1550<br \/>\nTel: +63 2 8631 1261<br \/>\nEmail: <a href=\"mailto:info@punolaw.com\">info@punolaw.com<\/a><br \/>\n<a href=\"http:\/\/www.punolaw.com\">www.punolaw.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #0b4a6f;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #377066;\">\u30c8\u30c3\u30d7\u306b\u623b\u308b<\/span><\/span><\/button><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30a4\u30f3\u30c9\u306eGST 2.0\u304b\u3089\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u5236\u6539\u9769\u307e\u3067\u3001\u30a2\u30b8\u30a2\u5168\u57df\u3067\u306e\u653f\u7b56\u8ee2\u63db\u304c\u3088\u308a\u7c21\u7d20\u3067\u516c\u5e73\u306a\u5236\u5ea6\u3092\u63a8\u9032\u3057\u3066\u3044\u307e\u3059\u3002 \u30a4\u30f3\u30c9 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