{"id":36258,"date":"2012-01-27T10:08:16","date_gmt":"2012-01-27T12:08:16","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-02012-%e6%97%a5%e4%bc%af%e9%96%93%e3%81%ae%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e7%92%b0%e5%a2%83%e3%81%ae%e8%aa%b2%e9%a1%8c%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e7%8f%be%e7%8a%b6%e6%95%b4","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2012\/01\/27\/cir-02012-%e6%97%a5%e4%bc%af%e9%96%93%e3%81%ae%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e7%92%b0%e5%a2%83%e3%81%ae%e8%aa%b2%e9%a1%8c%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e7%8f%be%e7%8a%b6%e6%95%b4\/","title":{"rendered":"CIR 020\/12: \u65e5\u4f2f\u9593\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u8ab2\u984c\u306b\u95a2\u3059\u308b\u73fe\u72b6\u6574\u7406\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div style=\"text-align: right;\"><span style=\"font-size: x-small;\">CIR-020\/12<\/span><\/div>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 11pt; text-indent: -11pt; text-align: right;\" align=\"right\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">2012<\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u5e74<span lang=\"EN-US\">1<\/span>\u670827\u65e5<\/span><\/p>\n<p><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"> <\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 11pt; text-indent: -11pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u30a2\u30f3\u30b1\u30fc\u30c8\u56de\u7b54<\/span><span style=\"font-size: small;\">\u4f01\u696d\u5404\u4f4d<\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: right;\" align=\"right\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: right;\" align=\"right\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u65e5\u4f2f\u7d4c\u6e08\u4ea4\u6d41\u4fc3\u9032\u59d4\u54e1\u4f1a<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt; text-align: right;\" align=\"right\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"> \u59d4\u54e1\u9577\u3000\u3000 \u3000<span lang=\"EN-US\"><span>&nbsp;&nbsp; <\/span><\/span>\u85e4\u4e95\u3000\u664b\u4ecb<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 11pt; text-indent: -11pt;\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 12.05pt; text-indent: -12.05pt; text-align: center;\" align=\"center\"><strong><\/strong>&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 12.05pt; text-indent: -12.05pt; text-align: center;\" align=\"center\"><strong><span style=\"text-decoration: underline;\"><span style=\"font-size: 12pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u65e5\u4f2f\u9593\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u8ab2\u984c\u306b\u95a2\u3059\u308b\u73fe\u72b6\u6574\u7406\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u306b\u3064\u3044\u3066<\/span><\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\">&nbsp;<\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u65e5\u4f2f\u9593\u306e\u30d3\u30b8\u30cd\u30b9\u4fc3\u9032\u306b\u5411\u3051\u305f\u53d6\u308a\u7d44\u307f\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u65e5\u4f2f\u8cbf\u6613\u6295\u8cc7\u4fc3\u9032\u5408\u540c\u59d4\u54e1\u4f1a\u304c\u7d44\u6210\u3055\u308c\u3001\u65e2\u306b\u59d4\u54e1\u4f1a\u304c<span lang=\"EN-US\">5<\/span>\u56de\u958b\u50ac\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u9593\u3001\u59d4\u54e1\u4f1a\u3067\u306e\u5354\u8b70\u3092\u901a\u3058\u3001\u3044\u304f\u3064\u304b\u306e\u70b9\u3067\u6539\u5584\u304c\u898b\u3089\u308c\u307e\u3057\u305f\u304c\u3001\u672a\u3060\u6539\u5584\u306e\u8de1\u304c\u898b\u3089\u308c\u306a\u3044\u4e8b\u8c61\u3084\u3001\u65b0\u305f\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u963b\u5bb3\u3059\u308b\u554f\u984c\u70b9\u3082\u767a\u751f\u3057\u3066\u304a\u308a\u3001\u524d\u56de\u30a2\u30f3\u30b1\u30fc\u30c8\u3092\u5b9f\u65bd\u3057\u3066\u304b\u3089\u3001\u65e2\u306b<span lang=\"EN-US\">3<\/span>\u5e74\u304c\u7d4c\u904e\u3057\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u6539\u3081\u3066\u73fe\u72b6\u3092\u6574\u7406\u3059\u3079\u304f\u3001\u63b2\u984c\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u3092\u304a\u9858\u3044\u81f4\u3057\u307e\u3057\u305f\u3002\u4eca\u822c\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u3092\u4e0b\u8a18\u306e\u901a\u308a\u53d6\u308a\u307e\u3068\u3081\u307e\u3057\u305f\u306e\u3067\u3001\u3054\u5831\u544a\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">&nbsp;<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u306a\u304a\u3001\u8a73\u7d30\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u5225\u7d19\u306b\u300c\u30a2\u30f3\u30b1\u30fc\u30c8\u96c6\u8a08\u7d50\u679c\u300d\u3068\u3057\u3066\u3001\u524d\u56de\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u65e2\u306b\u6307\u6458\u3055\u308c\u305f\u4e8b\u8c61\u306e\u73fe\u72b6\u304a\u3088\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u4f1a\u54e1\u306e\u65b9\u3005\u306e\u30b3\u30e1\u30f3\u30c8\u3068\u4eca\u56de\u65b0\u305f\u306b\u6307\u6458\u3055\u308c\u305f\u4e8b\u8c61\u3092\u5206\u3051\u3066\u53d6\u308a\u307e\u3068\u3081\u307e\u3057\u305f\u306e\u3067\u3001\u3054\u53c2\u7167\u9858\u3044\u307e\u3059\u3002<\/span><\/p>\n<p class=\"MsoNoteHeading\" style=\"margin: 0mm 0mm 0pt 18pt; text-indent: -18pt;\" align=\"center\"><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>&#8211;<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><strong><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u8a18<\/span><\/strong><strong><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"> <\/span><\/strong><strong><span style=\"font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">&#8211;<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt;\"><span lang=\"EN-US\"><span style=\"font-family: Century;\">&nbsp;<\/span><\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 30pt; text-indent: -30pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff11\uff0e<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u306b\u898b\u308b\u4e3b\u306a\u6307\u6458\u4e8b\u9805<\/span><\/strong><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt; text-indent: -24pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff11\uff09<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u8f38\u5165\u8a31\u53ef\u30fb\u901a\u95a2\u30fb\u7269\u6d41<\/span><\/strong><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u5f93\u6765\u304b\u3089\u8981\u671b\u306e\u591a\u304b\u3063\u305f\u300c\u8f38\u5165\u624b\u7d9a\u304d\u306e\u7c21\u7565\u5316\u8981\u671b\u300d\u306b\u5c31\u3044\u3066\u306f\u300c\u901a\u95a2\u696d\u8005\u3067\u306e\u30da\u30fc\u30d1\u30ec\u30b9\u5316\u304c\u9032\u3093\u3067\u306f\u3044\u308b\u304c\u3001\u8a18\u8f09\u9805\u76ee\u3084\u8f38\u5165\u8005\u304b\u3089\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306f\u6e1b\u3063\u3066\u3044\u306a\u3044\u300d\u306a\u3069\u306e\u58f0\u304c\u5bc4\u305b\u3089\u308c\u591a\u304f\u306e\u4f1a\u793e\uff08<span lang=\"EN-US\">7<\/span>\u793e\uff09\u304c\u5f15\u304d\u7d9a\u304d\u6539\u5584\u4f59\u5730\u304c\u5927\u304d\u3044\u3068\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u300c\u8f38\u5165\u8a31\u53ef\u7533\u8acb\u306e\u900f\u660e\u5316\u30fb\u8fc5\u901f\u5316\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u300c\u7533\u8acb\u307e\u3067\u4e88\u7d04\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306e\u89e3\u6c7a\u304a\u3088\u3073\u3001\u4e88\u7d04\u307e\u3067\uff12\u30f6\u6708\u304b\u304b\u308a\u3001\u3055\u3089\u306b\u7533\u8acb\u5f8c\uff13\uff0d\uff15\u304b\u6708\u3067\u8a31\u53ef\u3068\u3044\u3046\u6240\u8981\u6642\u9593\u306f\u653f\u5e9c\u306e\u6a5f\u80fd\u3068\u3057\u3066\u4ed6\u56fd\u3068\u306e\u6bd4\u8f03\u3067\u3082\u9577\u3059\u304e\u308b\u300d\u306a\u3069\u3001\uff16\u793e\u3088\u308a\u4f1a\u793e\u3088\u308a\u554f\u984c\u70b9\u3068\u3057\u3066\u7d99\u7d9a\u6307\u6458\u3055\u308c\u305f\u3002\u7121\u511f\u8f38\u5165\u3084\u4e2d\u53e4\u54c1\u306e\u8f38\u5165\u306b\u3064\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d\u8981\u8acb\u3042\u3063\u305f\uff08\u5404<span lang=\"EN-US\">3<\/span>\u793e\uff09\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt; text-indent: -24pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff12\uff09<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u6d77\u5916\u9001\u91d1\u898f\u5236\u30fb\u901a\u8ca8\u7ba1\u7406\u306e\u7de9\u548c <\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u4eba\u4ef6\u8cbb\u304c\u9001\u91d1\u3067\u304d\u306a\u3044\u306a\u3069\u672a\u3060\u3001\u9001\u91d1\u53ef\u80fd\u306a\u3082\u306e\u306b\u5236\u9650\u304c\u3042\u308b\u4e0a\u3001\u9001\u91d1\u306b\u969b\u3057\u3001<span lang=\"EN-US\">PIS\/Cofins<\/span>\u306a\u3069\u304c\u8ab2\u7a0e\u3055\u308c\u8ffd\u52a0\u8ca0\u62c5\u3092\u5f37\u3044\u3089\u308c\u308b\u3068\u3057\u3066<span lang=\"EN-US\">5<\/span>\u793e\u304c\u300c\u6d77\u5916\u9001\u91d1\u898f\u5236\u306e\u7de9\u548c\u300d\u3092\u5f15\u304d\u7d9a\u304d\u8981\u8acb\u3002\u53c8\u3001\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u3067\u306e\u5916\u8ca8\u5efa\u3066\u53d6\u5f15\u3001\u5bfe\u5916\u50b5\u6a29\u30fb\u50b5\u52d9\u306e\u30cd\u30c3\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u3092\u6c42\u3081\u308b\u300c\u901a\u8ca8\u7ba1\u7406\u306e\u7de9\u548c\u300d\u306b\u3064\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d<span lang=\"EN-US\">3<\/span>\u793e\u304c\u8981\u671b\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt; text-indent: -24pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff13\uff09<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u7a0e\u5236<\/span><\/strong><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u554f\u984c\u70b9\u3068\u3057\u3066\u9023\u90a6\u3001\u5dde\u3001\u304a\u3088\u3073\u5e02\u753a\u30ec\u30d9\u30eb\u3067\u306e\u7a0e\u91d1\u5fb4\u53ce\u5236\u5ea6\u306e\u5171\u901a\u5316\u304a\u3088\u3073\u7c21\u7d20\u5316\u3092\u6c42\u3081\u308b\u300c\u8907\u96d1\u306a\u7a0e\u5236\u300d\u3092\u6307\u6458\u3059\u308b\u4f1a\u793e\u304c<span lang=\"EN-US\">13<\/span>\u793e\u3001\u8cbf\u6295\u59d4\u3067\u300c<span lang=\"EN-US\">OECD<\/span>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6e96\u62e0\u300d\u3001\u300c\u4e8b\u524d\u76f8\u8ac7\u5236\u5ea6\u300d\u3001\u300c\u4e8c\u91cd\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u4ed5\u7d44\u307f\u306e\u69cb\u7bc9\uff08\u79df\u7a0e\u6761\u7d04\uff09\u300d\u306a\u3069\u5177\u4f53\u7684\u306a\u8b70\u8ad6\u304c\u9032\u3093\u3067\u3044\u308b\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u300d\u306b\u3064\u3044\u3066\u6307\u6458\u3059\u308b\u4f1a\u793e\u304c<span lang=\"EN-US\">8<\/span>\u793e\u306a\u3069\u3001\u4f2f\u7a0e\u5236\u306b\u5bfe\u3057\u5f15\u304d\u7d9a\u304d\u9ad8\u3044\u95a2\u5fc3\u304c\u793a\u3055\u308c\u305f\u4e00\u65b9\u3001\u30b7\u30b9\u30c6\u30e0\u3001\u4eba\u7684\u8cc7\u6e90\u306e\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u30b3\u30b9\u30c8\u3092\u6319\u3052\u3066\u3001\u300c\u7a0e\u5236\u304c\u983b\u7e41\u306b\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u300d\u3092\u554f\u984c\u70b9\u3068\u3057\u3066\u65b0\u305f\u306b\u6307\u6458\u3059\u308b\u4f1a\u793e\u3082<span lang=\"EN-US\">3<\/span>\u793e\u3042\u3063\u305f\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt; text-indent: -24pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff14\uff09<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u4f1a\u793e\u8a2d\u7acb<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u300c\u5dde\u306b\u3088\u308b\u3070\u3089\u3064\u304d\u300d\u3001\u300c\u5de5\u5834\u5efa\u8a2d\u306b\u304a\u3051\u308b\u74b0\u5883\u8a8d\u53ef\u306e\u9045\u5ef6\u300d\u3001\u300c\u8f38\u51fa\u30e9\u30a4\u30bb\u30f3\u30b9\u8a8d\u53ef\u306e\u9045\u5ef6\u300d\u306a\u3069\u3092\u6319\u3052\u4f1a\u793e\u8a2d\u7acb\u306e\u8fc5\u901f\u5316\u3092\u5f15\u304d\u7d9a\u304d\u8981\u8acb\u3059\u308b\u4f1a\u793e\u304c<span lang=\"EN-US\">5<\/span>\u793e\u3042\u3063\u305f\u306e\u306b\u5bfe\u3057\u3001\u6e05\u7b97\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3082\u4e00\u5b9a\u671f\u9593\u306e\u4f11\u7720\u4f1a\u793e\u5316\u3068\u3044\u3046\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308b\u70ba\u3001\u7d50\u679c\u3068\u3057\u3066\u5bfe\u5fdc\u304c\u9577\u671f\u5316\u3059\u308b\u4e8b\u5b9f\u304b\u3089\u3053\u308c\u3092\u8fc5\u901f\u5316\u3059\u308b\u3053\u3068\u3092\u8981\u671b\u3059\u308b\u4f1a\u793e\u304c\u65b0\u898f\u306b<span lang=\"EN-US\">1<\/span>\u793e\u3042\u3063\u305f\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt; text-indent: -24pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff15\uff09<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u5c31\u52b4\u30d3\u30b6<\/span><\/strong><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u5546\u7528\u30d3\u30b6\u306b\u3064\u3044\u3066\u3001\u6700\u5927<span lang=\"EN-US\">90<\/span>\u65e5\u9593\u306e\u6709\u52b9\u671f\u9650\u3057\u304b\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u6570\u6b21\u306e\u77ed\u671f\u6ede\u5728\u30d3\u30b6\u306b\u5c31\u304d\u3001\u6709\u52b9\u671f\u9650\u306e<span lang=\"EN-US\">3<\/span>\u5e74\u9593\u3078\u306e\u5ef6\u9577\u304c\u4e21\u56fd\u653f\u5e9c\u9593\u3067\u5408\u610f\u3055\u308c\u3001\u672c\u5e74\u3088\u308a\u65bd\u884c\u3055\u308c\u308b\u306a\u3069\u3001\u5927\u304d\u306a\u9032\u5c55\u3082\u898b\u3089\u308c\u305f\u304c\u3001\u30d3\u30b6\u306e\u7a2e\u985e\u306b\u3088\u3089\u305a\u3001\u5f15\u304d\u7d9a\u304d\u767a\u884c\u306e\u8fc5\u901f\u5316\u3092\u6c42\u3081\u308b\u58f0\u304c\u591a\u3044\uff08<span lang=\"EN-US\">6<\/span>\u793e\uff09\u3002\u307e\u305f\u3001\u6c38\u4f4f\u30d3\u30b6\u53d6\u5f97\u306e\u8981\u4ef6\u3068\u3057\u3066\u3001\u4eca\u822c\u4e00\u4eba\u5f53\u305f\u308a\u306e\u8cc7\u672c\u91d1\u91d1\u984d\u304c<span lang=\"EN-US\">60<\/span>\u4e07\u30ec\u30a2\u30eb\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\uff08\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u5897\u8cc7\u306e\u5fc5\u8981\u6027\uff09\u3084\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u3001\u30c8\u30ec\u30a4\u30cb\u30fc\u306b\u5bfe\u3059\u308b\u30d3\u30b6\u767a\u7d66\u306e\u5236\u9650\uff08\u5ef6\u9577\u8a8d\u53ef\u53d6\u5f97\u304c\u56f0\u96e3\uff09\u306a\u3069\u306b\u5c31\u304d\u3001\u6761\u4ef6\u306e\u898b\u76f4\u3057\u3001\u5236\u9650\u306e\u7de9\u548c\u3092\u6c42\u3081\u308b\u8981\u8acb\u304c\u591a\u304b\u3063\u305f\u3002\uff08\u5404<span lang=\"EN-US\">5<\/span>\u793e\uff09\u307e\u305f\u3001\u65b0\u305f\u306b\u30a2\u30a4\u30c7\u30f3\u30c6\u30a3\u30c6\u30a3\u30ab\u30fc\u30c9\u306e\u767a\u7d66\u624b\u7d9a\u304d\u306e\u8fc5\u901f\u5316\u3092\u6c42\u3081\u308b\u58f0\u304c\u975e\u5e38\u306b\u591a\u304b\u3063\u305f\uff08<span lang=\"EN-US\">7<\/span>\u793e\uff09\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt; text-indent: -24pt;\"><strong><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\"><span>\uff16\uff09<span style=\"font: 7pt 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u305d\u306e\u4ed6<\/span><\/strong><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u6280\u8853\u79fb\u8ee2\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9\uff08\u30ce\u30a6\u30cf\u30a6\u3092\u72ec\u7acb\u3057\u305f\u77e5\u8ca1\u3068\u3057\u3066\u5bb9\u8a8d\u305b\u305a\u3001\u6280\u8853\u79fb\u8ee2\u306b\u3068\u3069\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5951\u7d04\u671f\u9593\u7b49\u306b\u5236\u7d04\u3092\u8ab2\u3057\u3066\u3044\u308b\u70b9\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8cbf\u6295\u59d4\u3067\u306e\u9032\u6357\u72b6\u6cc1\u3068\u5408\u308f\u305b\u3001\u8a73\u7d30\u306a\u6307\u6458\u304c\u306a\u3055\u308c\u305f\u306e\u3067\u3001\u6dfb\u4ed8\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u7d50\u679c\u8a73\u7d30\u3092\u3054\u53c2\u7167\u9802\u304d\u305f\u3044\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; 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font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u66f4\u306b\u3001\u65e5\u672c\u304b\u3089\u306e\u51fa\u5411\u8005\u306e\u751f\u6d3b\u74b0\u5883\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u554f\u984c\u70b9\u3068\u3057\u3066\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u81ea\u52d5\u8eca\u904b\u8ee2\u514d\u8a31\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u306e\u6307\u6458\u304c\uff14\u793e\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u65e5\u672c\u306e\u904b\u8ee2\u514d\u8a31\u3092\u6240\u6709\u3057\u3066\u3044\u3066\u3082\u3001\u30d6\u30e9\u30b8\u30eb\u3067\u65b0\u898f\u306b\u514d\u8a31\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3067\u3001\u8a00\u8449\u306e\u554f\u984c\u306a\u3069\u3082\u3042\u308a\u3001\uff08\u65b0\u305f\u306b\u8d74\u4efb\u3057\u305f\u51fa\u5411\u8005\u306e\uff09\u904e\u5927\u306a\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3001\u65e5\u672c\u3067\u306e\u514d\u8a31\u306a\u3044\u3057\u3001\u65e5\u672c\u653f\u5e9c\u304c\u767a\u884c\u3059\u308b\u56fd\u969b\u514d\u8a31\u306b\u3088\u308b\u904b\u8ee2\u8a31\u53ef\u306b\u5411\u3051\u3001\u4e21\u56fd\u653f\u5e9c\u306b\u691c\u8a0e\u3092\u671f\u5f85\u3059\u308b\u58f0\u304c\u591a\u304b\u3063\u305f\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u53c8\u3001\u696d\u754c\u56fa\u6709\u306e\u554f\u984c\u3082\u6307\u6458\u3055\u308c\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u304c\u4f2f\u56fd\u653f\u5e9c\u306e\u81ea\u52d5\u8eca\u653f\u7b56\uff08\u7b2c<span lang=\"EN-US\">2<\/span>\u30d5\u30a7\u30fc\u30ba&rArr;\u66f4\u306a\u308b\u90e8\u54c1\u306e\u73fe\u5730\u8abf\u9054\u7387\u30a2\u30c3\u30d7\u3001\u8eca\u4e21\u73fe\u5730\u958b\u767a\u30fb\u751f\u7523\uff09\u306b\u5c31\u3044\u3066\u3001\u77ed\u3044\u671f\u9593\u3067\u306f\u5bfe\u5fdc\u56f0\u96e3\u3067\u7336\u4e88\u671f\u9593\u306e\u8a2d\u7f6e\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u307b\u304b\u3001\u96fb\u6c17\u30e1\u30fc\u30ab\u30fc\u304b\u3089\uff25\u30b3\u30de\u30fc\u30b9\u53d6\u5f15\u306b\u65bc\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08<span lang=\"EN-US\">ICMS<\/span>\uff09\u6271\u3044\u306b\u95a2\u3059\u308b\u5f53\u5c40\u306e\u898b\u89e3\u306e\u4e0d\u660e\u77ad\u3068\u305d\u308c\u306b\u4f34\u3046\u30ea\u30b9\u30af\u3092\u6307\u6458\u3059\u308b\u58f0\u3082\u5bc4\u305b\u3089\u308c\u305f\u3002\u53c8\u3001\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u518d\u4fdd\u967a\u53d6\u5f15\u306e\u81ea\u7531\u5316\u3092\u6c42\u3081\u308b\u58f0\u304c\u63d0\u51fa\u3055\u308c\u305f\u3002<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><span style=\"font-size: 11pt; 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font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">&nbsp;<\/span><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">&nbsp;<\/span><\/p>\n<p class=\"MsoClosing\" style=\"margin: 0mm 0mm 0pt 216pt; text-align: right;\" align=\"right\"><span style=\"font-size: 11pt; font-family: '\uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af';\">\u4ee5\u4e0a<\/span><\/p>\n<p class=\"MsoListParagraph\" style=\"margin: 0mm 0mm 0pt 54pt;\"><img loading=\"lazy\" title=\"Pdf\" src=\"\/img\/impar\/8\/4\/849.gif\" border=\"0\" alt=\"\" width=\"18\" height=\"18\" \/><a href=\"\/pdf\/120312 Youinbetsu palate - Nippakukann no Business Kankyoukadai - 4.pdf\"><strong><span style=\"font-size: small;\">\u4f1a\u8b70\u6240\u4e8b\u52d9\u5c40\u306b\u304a\u3044\u3066\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u7e8f\u3081<\/span><\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=609 --> <!-- mid=9826 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CIR-020\/12 2012\u5e741\u670827\u65e5 \u30a2\u30f3\u30b1\u30fc\u30c8\u56de\u7b54\u4f01\u696d\u5404\u4f4d &nbsp; \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240 \u65e5\u4f2f\u7d4c\u6e08\u4ea4\u6d41\u4fc3\u9032\u59d4\u54e1\u4f1a \u59d4\u54e1\u9577\u3000\u3000 \u3000&nbsp;&nbsp; \u85e4\u4e95\u3000\u664b\u4ecb &nbsp; &nbsp; \u65e5\u4f2f\u9593\u306e\u30d3 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36258"}],"collection":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/comments?post=36258"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36258\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=36258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=36258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=36258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}