{"id":33,"date":"2025-05-15T15:21:55","date_gmt":"2025-05-15T06:21:55","guid":{"rendered":"https:\/\/sg.px-acc.com\/px-sg\/?p=33"},"modified":"2025-12-05T15:28:28","modified_gmt":"2025-12-05T06:28:28","slug":"%e6%b3%95%e4%ba%ba%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e7%9f%a5%e8%ad%98","status":"publish","type":"post","link":"https:\/\/sg.px-acc.com\/px-sg\/2025\/05\/15\/%e6%b3%95%e4%ba%ba%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e7%9f%a5%e8%ad%98\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"\n<p>\u203b\u672c\u30ac\u30a4\u30c9\u306f\u4e3b\u8981\u306a\u4e8b\u9805\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u4e00\u90e8\u306e\u4e8b\u9805\u3092\u7701\u7565\u3059\u308b\u306a\u3069\u3057\u3066\u3044\u307e\u3059\u3002\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3088\u308a\u8a73\u7d30\u306a\u6cd5\u5f8b\u7b49\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u5225\u9014\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u6700\u7d42\u66f4\u65b0\u65e5\uff1a2024\u5e7412\u67085\u65e5<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u7387\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u6cd5\u4eba\u7a0e\u7387\u306f<strong>17<\/strong><strong>\uff05<\/strong>\u3067\u3042\u308a\u4e16\u754c\u3067\u3082\u4f4e\u3044\u7a0e\u7387\u306e\u56fd\u306e\u4e00\u3064\u3068\u3044\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u5f8c\u8ff0\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\u3092\u52a0\u5473\u3059\u308b\u3068\u5b9f\u52b9\u7a0e\u7387\u306f\u3055\u3089\u306b\u4f4e\u304f\u306a\u308a\u3001\u305d\u306e\u4ed6\u306e\u7279\u5225\u63aa\u7f6e\u3082\u983b\u7e41\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u7a0e\u8ca0\u62c5\u306f\u65e5\u672c\u3068\u6bd4\u8f03\u3059\u308b\u3068\u8457\u3057\u304f\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3069\u306e\u3088\u3046\u306a\u8efd\u6e1b\u7a0e\u7387\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u90e8\u5206\u8efd\u6e1b\u7a0e\u7387 (Partial Tax Exemption Scheme for Companies)<\/strong><\/h4>\n\n\n\n<p>\u5168\u3066\u306e\u6cd5\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u8efd\u6e1b\u7a0e\u7387\u3002\u901a\u5e38\u306e\u6cd5\u4eba\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061\u6700\u521d\u306e10,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e75\uff05\u304a\u3088\u3073\u3001\u6b21\u306e190,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e50\uff05\u304c\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<p><strong>\u65b0\u898f\u5275\u696d\u8efd\u6e1b\u7a0e\u7387 (Tax Exemption Scheme for New Start-Up Companies)<\/strong><\/p>\n\n\n\n<p>\u65b0\u898f\u5275\u696d\u4f1a\u793e\u3067\u3001\u682a\u4e3b\u306e\u5168\u3066\u304c\u500b\u4eba\u306720\u540d\u4ee5\u4e0b\u3001\u304b\u306410%\u4ee5\u4e0a\u306e\u682a\u5f0f\u3092\u6301\u3064\u682a\u4e3b\u304c\u6700\u4f4e1\u540d\u3044\u308b\u306a\u3069\u3001\u4e00\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8a2d\u7acb\u304b\u30893\u5e74\u9593\u3001\u901a\u5e38\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061\u6700\u521d\u306e100,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e75\uff05\u53ca\u3073\u3001\u6b21\u306e100,000\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u306e50\uff05\u304c\u514d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6295\u8cc7\u6301\u682a\u4f1a\u793e\u304a\u3088\u3073\u4e0d\u52d5\u7523\u958b\u767a\u4f1a\u793e\u306f\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u9664\u5916\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u305d\u306e\u4ed6\u306e\u8efd\u6e1b\u7a0e\u7387\u7b49<\/strong><\/h4>\n\n\n\n<p>\u305d\u306e\u4ed6\u3001\u652f\u6255\u6cd5\u4eba\u7a0e\u984d\u306b\u4e00\u5b9a\u5272\u5408\u3092\u304b\u3051\u305f\u7a0e\u984d\u63a7\u9664\u304c\u8ab2\u7a0e\u5e74\u5ea6\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5f53\u8a72\u53d6\u308a\u6271\u3044\u306e\u6709\u7121\u3084\u91d1\u984d\u306f\u5e74\u5ea6\u3054\u3068\u306b\u7570\u306a\u308a\u3001YA2024\u306b\u304a\u3044\u3066\u306f\u300140,000\u30c9\u30eb\u3092\u4e0a\u9650\u306b\u7a0e\u984d\u63a7\u9664\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u304cSGD 200,000\u306e\u5834\u5408\u306b\u90e8\u5206\u8efd\u6e1b\u7a0e\u7387\u3001\u65b0\u898f\u5275\u696d\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u8ca0\u62c5\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"451\" height=\"257\" src=\"https:\/\/sg.px-acc.com\/px-sg\/wp-content\/uploads\/2025\/07\/image.jpeg\" alt=\"\" class=\"wp-image-34\" srcset=\"https:\/\/sg.px-acc.com\/px-sg\/wp-content\/uploads\/2025\/07\/image.jpeg 451w, https:\/\/sg.px-acc.com\/px-sg\/wp-content\/uploads\/2025\/07\/image-300x171.jpeg 300w\" sizes=\"auto, (max-width: 451px) 100vw, 451px\" \/><\/figure>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6b20\u640d\u91d1\u306f\u7e70\u8d8a\u3057\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e<strong>\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u7121\u671f\u9650\u306b\u7e70\u8d8a\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<br>\u305f\u3060\u3057\u3001Capital&nbsp; Allowance\u3068\u540c\u69d8\u3001\u682a\u4e3b\u540c\u4e00\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u4e3b\u306e\u904e\u534a\u6570\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u66f4\u524d\u306e\u6b20\u640d\u91d1\u306f\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u4e3b\u8981\u306a\u4e8b\u696d\u306e\u7d99\u7d9a\u8981\u4ef6\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5229\u7528\u306b\u3064\u3044\u3066\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u306b\u3064\u3044\u3066\u306e\u53d6\u308a\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/p>\n\n\n\n<p><strong>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u4e8b\u696d\u6240\u5f97\u3067\u306a\u3044\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002<br>\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3068\u306f\u3001\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u58f2\u5374\u76ca\u306a\u3069\u3067\u3059\u304c\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3092\u751f\u307f\u51fa\u3059\u3088\u3046\u306a\u53d6\u5f15\u304c\u983b\u7e41\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u8cc7\u7523\u306e\u4fdd\u6709\u671f\u9593\u304c\u77ed\u3044\u5834\u5408\u306a\u3069\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3067\u3042\u308b\u3068\u898b\u306a\u3055\u308c\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3092\u8981\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30ed\u30b9\uff08\u58f2\u5374\u640d\uff09\u3084\u3001\u305d\u308c\u3089\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u3082\u8cc7\u672c\u6027\u306e\u8cbb\u7528\u3068\u3057\u3066\u640d\u91d1\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u682a\u5f0f\u58f2\u8cb7\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u9650\u7684\u63aa\u7f6e\u3068\u3057\u30662027\u5e7412\u670831\u65e5\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u666e\u901a\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u3001\u58f2\u5374\u3057\u305f\u4f01\u696d\u304c\u58f2\u5374\u3059\u308b\u682a\u5f0f\u306e20%\u3092\u58f2\u5374\u6642\u307e\u3067\u306e24\u30f5\u6708\u9593\u4ee5\u4e0a\u7d99\u7d9a\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3068\u307f\u306a\u3055\u308c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u6642\u9650\u63aa\u7f6e\u306f\u904e\u53bb\u306b\u671f\u9650\u306e\u5ef6\u9577\u304c\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u30012028\u5e74\u4ee5\u964d\u3082\u7d99\u7d9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u308a\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><\/h3>\n\n\n\n<p><strong>\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u7a0e\u52d9\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6295\u8cc7\u5968\u52b1\u306e\u653f\u7b56\u7684\u914d\u616e\u304b\u3089\u3001\u8cc7\u672c\u7684\u652f\u51fa\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u5e74\u6570\u306b\u308f\u305f\u308a<strong>Capital Allowance<\/strong><strong>\u3068\u3044\u3046\u5f62\u5f0f\u3067\u6240\u5f97\u63a7\u9664<\/strong>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u5efa\u7269\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u5927\u304d\u304f\u63a7\u9664\u306e\u5236\u9650\u304c\u3042\u308b\u7b49\u3001\u5168\u3066\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u511f\u5374\u306e\u52b9\u679c\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u58f2\u4fa1\u304c\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa1\uff08\u53d6\u5f97\u4fa1\u683c\u304b\u3089Capital Allowance\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\uff09\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u904e\u53bbCapital Allowance\u3067\u63a7\u9664\u3057\u305f\u90e8\u5206\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672a\u4f7f\u7528\u306eCapital Allowance\u306f\u7e70\u8d8a\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u682a\u4e3b\u540c\u4e00\u8981\u4ef6\u304c\u3042\u308a\u3001\u682a\u4e3b\u306e\u904e\u534a\u6570\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u66f4\u524d\u306e\u672a\u4f7f\u7528\u306eCapital Allowance\u306f\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e3b\u8981\u306a\u4e8b\u696d\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\u5834\u5408\u3082\u5229\u7528\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8cbb\u7528\u306e\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u3001\u696d\u52d9\u306b\u95a2\u4fc2\u3057\u305f\u8cbb\u7528\u53ca\u3073\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u305f\u8cbb\u7528\u306f\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<br><strong>\u65e5\u672c\u306e\u7a0e\u5236\u3068\u6bd4\u8f03\u3057\u305f\u5834\u5408\u306e\u4e3b\u306a\u7559\u610f\u70b9<\/strong>\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br>\u3000\uff0d\u4e57\u7528\u8eca\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306f\u640d\u91d1\u3068\u306a\u3089\u306a\u3044\u3002\u30bf\u30af\u30b7\u30fc\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306f\u53ef\u3002<br>\u3000\uff0d\u6f5c\u5728\u7684\u9867\u5ba2\u3078\u306e\u63a5\u5f85\u8cbb\u7528\u3092\u542b\u3081\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u4ea4\u969b\u8cbb\u306f\u5168\u984d\u640d\u91d1\u53ef\u3002\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u540c\u5e2d\u3057\u305f\u76f8\u624b\u306e\u6c0f\u540d\u3001\u76f8\u624b\u3068\u306e\u95a2\u4fc2\u3001\u5834\u6240\u306a\u3069\u306f\u63a7\u3048\u3066\u304a\u304f\u3053\u3068\u306f\u5fc5\u8981\u3002<br>\u3000\uff0d\u5229\u606f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u6295\u8cc7\u7b49\u306e\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306e\u307f\u640d\u91d1\u7b97\u5165\u53ef\u3002<br>\u3000\uff0d\u6e1b\u4fa1\u511f\u5374\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002\u524d\u8ff0\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u9805\u76ee\u306b\u8a73\u7d30\u8a18\u8f09<\/p>\n\n\n\n<p>\u3000\uff0d\u8cc7\u672c\u6027\u8cbb\u7528\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002\u8cc7\u672c\u6027\u8cbb\u7528\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306a\u3069\u9577\u671f\u7684\u306a\u5229\u76ca\u304c\u671f\u5f85\u3067\u304d\u308b\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u306b\u304b\u304b\u308b\u8cbb\u7528\u3002<\/p>\n\n\n\n<p>\u3000\uff0d\u4e8b\u696d\u958b\u59cb\u524d\u306e\u958b\u696d\u6e96\u5099\u8cbb\u7528\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3002\u305f\u3060\u3057\u4e8b\u696d\u958b\u59cb\u3068\u307f\u306a\u3055\u308c\u308b\u65e5\u306e\uff11\u5e74\u524d\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u53ce\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u306f\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5c45\u4f4f\u6cd5\u4eba\u30fb\u975e\u5c45\u4f4f\u6cd5\u4eba\u306e\u533a\u5206\u5224\u65ad\u3068\u305d\u306e\u5f71\u97ff\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u3067\u7d4c\u55b6\u53ca\u3073\u7ba1\u7406\u3055\u308c\u308b\u6cd5\u4eba\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5c45\u4f4f\u6cd5\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u5c45\u4f4f\u6cd5\u4eba\u306f\u65b0\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u514d\u7a0e\u63aa\u7f6e\u3001\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306b\u5bfe\u3059\u308b\u514d\u7a0e\u63aa\u7f6e\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u6e90\u6cc9\u7a0e\u306e\u6e1b\u514d\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306a\u3069\u7a0e\u5236\u512a\u9047\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/strong><br>\u4e00\u65b9\u3001\u975e\u5c45\u4f4f\u6cd5\u4eba\u306f\u3053\u308c\u3089\u306e\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3067\u304d\u307e\u305b\u3093\u3002<strong>\u5c45\u4f4f\u6cd5\u4eba\u30fb\u975e\u5c45\u4f4f\u6cd5\u4eba\u306e\u5224\u65ad\u306f\u3001\u6cd5\u4eba\u306e\u5168\u4f53\u7684\u306a\u7d4c\u55b6\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a<\/strong><strong>(Control and management)<\/strong><strong>\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u306a\u3055\u308c\u307e\u3059\u3002<\/strong>\u3053\u306e\u5224\u65ad\u3067\u306f\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u4f34\u3046\u53d6\u7de0\u5f79\u4f1a\u304c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5b9f\u5730\u306b\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u306a\u3069\u3082\u691c\u8a0e\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5916\u8cc7\u7cfb\u306e\u7d14\u7c8b\u306a\u6295\u8cc7\u6301\u682a\u4f1a\u793e\u3082\u975e\u5c45\u4f4f\u6cd5\u4eba\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u7279\u5b9a\u306e\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u306e\u514d\u7a0e<\/strong><\/h4>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u5c5e\u5730\u4e3b\u7fa9\uff08Territorial System\uff09\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3001\u4e26\u3073\u306b<strong>\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u9001\u91d1\u7b49\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong>\u306a\u304a\u3001<strong>\u5c45\u4f4f\u6cd5\u4eba\u304c\u53d7\u3051\u53d6\u308b\u9001\u91d1\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u514d\u7a0e<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\u56fd\u5916\u3067\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u4ee5\u4e0b\u306e\u3082\u306e\uff08\u305d\u306e\u56fd\u306e\u6700\u9ad8\u6cd5\u4eba\u7a0e\u7387\u304c15\uff05\u4ee5\u4e0a\uff09<br>\u30001.\u914d\u5f53\u91d1<br>\u30002.\u56fd\u5916\u652f\u5e97\u306e\u5229\u76ca<br>\u30003.\u30b5\u30fc\u30d3\u30b9\u53ce\u5165\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u696d\u52d9\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u696d\u52d9\u306a\u3069\uff09<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/strong><\/h4>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u9001\u91d1\u3055\u308c\u305f\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u4e0a\u8ff0\u306e\u514d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3068\u3057\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u63a7\u9664\u3082\u5c45\u4f4f\u6cd5\u4eba\u306e\u307f\u306b\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\u306f\u3001\u7d0d\u4ed8\u3055\u308c\u305f\u5916\u56fd\u7a0e\u3068\u3001\u8cbb\u7528\u5dee\u5f15\u5f8c\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u7d0d\u3081\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u91d1\u984d\u306e\u4f4e\u3044\u65b9\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u8a72\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u3001\u6e90\u6cc9\u5730\u3054\u3068\u30fb\u56fd\u3054\u3068\u306b\u306a\u3055\u308c\u308b\u307b\u304b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u30d7\u30fc\u30ea\u30f3\u30b0\u5236\u5ea6\u306b\u3088\u308a\u6e90\u6cc9\u5730\u3084\u56fd\u3092\u307e\u305f\u3044\u3067\u4e00\u62ec\u3057\u3066\u8a08\u7b97\u53ca\u3073\u63a7\u9664\u5224\u5b9a\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08Transfer Pricing<\/strong><strong>\uff09\u306f\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3082\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u53d6\u5f15\u306b\u9069\u6b63\u4fa1\u683c\u306e\u53d6\u5f15\u3068\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001<strong>\u58f2\u4e0a\u9ad8\u304c<\/strong><strong>1,000<\/strong><strong>\u4e07\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u30c9\u30eb\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u9593\u3067\u306e\u53d6\u5f15\u91d1\u984d\u304c\u7a0e\u52d9\u5f53\u5c40\u306e\u5b9a\u3081\u308b\u3057\u304d\u3044\u5024\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u4f5c\u6210<\/strong>\u3057\u3001\u53d6\u5f15\u304c\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9075\u5b88\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u4fee\u6b63\u3084\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b0\u30eb\u30fc\u30d7\u5408\u7b97\u7a0e\u5236 (Group Relief System)<\/strong><strong>\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u5185\u306b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3001\u307e\u305f\u306f\u7e70\u8d8a\u3055\u308c\u308bCapital Allowance\u306b\u3064\u3044\u3066\u306f\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4f1a\u793e\u306b\u79fb\u8ee2\u304c\u53ef\u80fd\u3067\u3059\u3002<br>\u79fb\u8ee2\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<br>\u3000\uff0d\uff17\uff15\uff05\u4ee5\u4e0a\u306e\u6301\u5206\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068\uff08\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u4fdd\u6709\u3001\u5171\u901a\u306e\u4f1a\u793e\u306b\u3088\u308b\u88ab\u6240\u6709\uff09<br>\u3000\uff0d\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068<br>\u3000\uff0d\u4e8b\u696d\u5e74\u5ea6\u672b\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068<br>\u5f93\u3063\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u5834\u5408\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u540c\u4e00\u682a\u4e3b\u8981\u4ef6\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5408\u7b97\u7a0e\u5236\u3092\u8003\u616e\u3057\u3064\u3064\u6301\u5206\u95a2\u4fc2\u3092\u6c7a\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u62c5\u5f53\u5b98\u306b\u3088\u308b\u4f1a\u793e\u3092\u8a2a\u554f\u3057\u3066\u306e\u7a0e\u52d9\u8abf\u67fb\u306f\u5c11\u306a\u304f\u3001\u591a\u304f\u306f\u30ec\u30bf\u30fc\u306b\u3088\u308b\u8cea\u554f\u3068\u56de\u7b54\u306e\u3084\u308a\u53d6\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u8cea\u554f\u5bfe\u5fdc\u306f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u59d4\u8a17\u3055\u308c\u308b\u5b9f\u52d9\u3082\u591a\u304f\u307f\u3089\u308c\u307e\u3059\u3002\u983b\u5ea6\u306b\u3064\u3044\u3066\u306f\u4f01\u696d\u306e\u898f\u6a21\u306a\u3069\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u8abf\u67fb\u304c\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u5099\u3048\u3001\u4fe1\u983c\u3067\u304d\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u304b\u3089\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5f97\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u30d5\u30a7\u30cb\u30c3\u30af\u30b9\u3067\u306f\u8abf\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u76f8\u8ac7\u3092\u306f\u3058\u3081\u3001\u7a0e\u52d9\u9867\u554f\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u3092\u304a\u5f15\u304d\u53d7\u3051\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f\uff3f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>2024\u5e7412\u670831\u65e5\u304c\u6c7a\u7b97\u65e5\u306e\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<strong>\u78ba\u5b9a\u7533\u544a\u306f\u6c7a\u7b97\u65e5\u304c\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\u306e<\/strong><strong>11<\/strong><strong>\u6708\u672b\u304c\u671f\u9650<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u5f53\u8a72\u671f\u306e\u7533\u544a\u306f\u30012025\u8ce6\u8ab2\u5e74\u5ea6 \/ Year of Assessment 2025\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u898b\u7a4d\u8ab2\u7a0e\u6240\u5f97\uff08ECI\uff09\u306e\u7533\u544a\u671f\u9650\uff1a\u6c7a\u7b97\u65e5\u5f8c3\u30f6\u6708\u4ee5\u5185\u306e2025\u5e743\u670831\u65e5<\/p>\n\n\n\n<p>\u3000\u21d2ECI\u7533\u544a\u5f8c\u306b\u8ab2\u7a0e\u901a\u77e5\u66f8\u304c\u767a\u884c<\/p>\n\n\n\n<p>\u3000\u21d2\u767a\u884c\u5f8c1\u30f6\u6708\u4ee5\u5185\u306b\u5f53\u8a72\u91d1\u984d\u3092\u7d0d\u4ed8<\/p>\n\n\n\n<p>\u30fb\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08Form 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