{"id":4080,"date":"2026-04-24T13:29:15","date_gmt":"2026-04-24T05:29:15","guid":{"rendered":"https:\/\/russellbedford.com.my\/?p=4080"},"modified":"2026-04-24T13:29:18","modified_gmt":"2026-04-24T05:29:18","slug":"%e3%83%aa%e3%83%a2%e3%83%bc%e3%83%88%e3%83%af%e3%83%bc%e3%82%af%e3%81%a8%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad%ef%bc%88pe%ef%bc%89%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e6%96%b0%e3%81%9f%e3%81%aa","status":"publish","type":"post","link":"https:\/\/russellbedford.com.my\/ja\/%e3%83%8b%e3%83%a5%e3%83%bc%e3%82%b9%e3%83%ac%e3%82%bf%e3%83%bc\/%e3%83%aa%e3%83%a2%e3%83%bc%e3%83%88%e3%83%af%e3%83%bc%e3%82%af%e3%81%a8%e6%81%92%e4%b9%85%e7%9a%84%e6%96%bd%e8%a8%ad%ef%bc%88pe%ef%bc%89%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e6%96%b0%e3%81%9f%e3%81%aa\/","title":{"rendered":"\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3068\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u8003\u3048\u65b9\u3068\u30de\u30ec\u30fc\u30b7\u30a2\u3078\u306e\u5f71\u97ff"},"content":{"rendered":"

\u00a0\u3053\u3093\u306b\u3061\u306f\u3002 <\/p>\n\n\n\n

\u30e9\u30c3\u30bb\u30eb\u30d9\u30c3\u30c9\u30d5\u30a9\u30fc\u30c9\u306e\u6fa4\u67f3\u3067\u3059\u3002 <\/p>\n\n\n\n

\u30b3\u30ed\u30ca\u798d\u3092\u304d\u3063\u304b\u3051\u306b\u5b9a\u7740\u3057\u305f\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3002\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u4f01\u696d\u3067\u3082\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306e\u793e\u54e1\u304c\u73fe\u5730\u306b\u9577\u671f\u6ede\u5728\u3057\u306a\u304c\u3089\u696d\u52d9\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u9006\u306b\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u793e\u54e1\u304c\u65e5\u672c\u3084\u7b2c\u4e09\u56fd\u304b\u3089\u696d\u52d9\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u73cd\u3057\u304f\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u50cd\u304d\u65b9\u306e\u5909\u5316\u304c\u3001\u601d\u308f\u306c\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n

2025\u5e7411\u6708\u3001OECD\u306f\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u5927\u5e45\u306a\u6539\u8a02\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6539\u8a02\u3067\u306f\u3001\u524d\u56de\u3054\u7d39\u4ecb\u3057\u305f\u30b0\u30eb\u30fc\u30d7\u5185\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6574\u7406\u306b\u52a0\u3048\u3066\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3068\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u8003\u3048\u65b9\u304c\u65b0\u305f\u306b\u6253\u3061\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u3053\u306e\u70b9\u3092\u4e2d\u5fc3\u306b\u3054\u8aac\u660e\u3057\u307e\u3059\u3002 <\/p>\n\n\n\n

PE\u3068\u306f\u300cPermanent Establishment\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u300d\u306e\u7565\u3067\u3001\u4f01\u696d\u304c\u6d77\u5916\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u62e0\u70b9\u3068\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u304c\u8a8d\u5b9a\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u56fd\u3067\u306e\u8ab2\u7a0e\u6a29\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u652f\u5e97\u3084\u5de5\u5834\u306e\u3088\u3046\u306a\u7269\u7406\u7684\u306a\u65bd\u8a2d\u304c\u3042\u308b\u5834\u5408\u306b\u6210\u7acb\u3059\u308b\u306e\u306f\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u554f\u984c\u306f\u3088\u308a\u66d6\u6627\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002 <\/p>\n\n\n\n

\u305f\u3068\u3048\u3070\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306e\u793e\u54e1\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u9577\u671f\u6ede\u5728\u3057\u3066\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u793e\u54e1\u306e\u300c\u6d3b\u52d5\u306e\u5834\u300d\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u89aa\u4f1a\u793e\u306ePE\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u3068\u3001\u89aa\u4f1a\u793e\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u6cd5\u4eba\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002 <\/p>\n\n\n\n

\u5f93\u6765\u306e\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u3067\u306f\u3001PE\u304c\u6210\u7acb\u3059\u308b\u305f\u3081\u306b\u306f\u300c\u56fa\u5b9a\u3055\u308c\u305f\u4e8b\u696d\u306e\u5834\u6240\u300d\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u91cd\u8981\u8996\u3055\u308c\u3066\u3044\u305f\u8981\u7d20\u306f\u4e3b\u306b2\u70b9\u3001\u300c\u7d99\u7d9a\u6027\u300d\uff08\u4e00\u6642\u7684\u306a\u4f7f\u7528\u3067\u306f\u306a\u3044\u3053\u3068\uff09\u3068\u300c\u51e6\u5206\u53ef\u80fd\u6027\u300d\uff08\u4f01\u696d\u304c\u305d\u306e\u5834\u6240\u3092\u81ea\u7531\u306b\u4f7f\u3048\u308b\u72b6\u614b\u306b\u3042\u308b\u3053\u3068\uff09\u3067\u3059\u3002 <\/p>\n\n\n\n

\u3057\u304b\u3057\u81ea\u5b85\u52e4\u52d9\u306b\u95a2\u3059\u308b\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306f\u9577\u3089\u304f\u6570\u30d1\u30e9\u30b0\u30e9\u30d5\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3057\u304b\u5b58\u5728\u305b\u305a\u3001\u5224\u65ad\u306e\u4e2d\u5fc3\u306f\u300c\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u81ea\u5b85\u3092\u305d\u306e\u4e8b\u696d\u306e\u305f\u3081\u306b\u5b9f\u8cea\u7684\u306b\u4f7f\u7528\u3067\u304d\u308b\u72b6\u614b\u306b\u3042\u308b\u304b\u300d\u3068\u3044\u3046\u4e3b\u89b3\u7684\u306a\u57fa\u6e96\u306b\u7f6e\u304b\u308c\u3066\u3044\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u305f\u3068\u3048\u3070\u300c\u4f01\u696d\u304c\u4ee3\u66ff\u306e\u30aa\u30d5\u30a3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u3046\u3048\u3001\u5f93\u696d\u54e1\u306b\u81ea\u5b85\u52e4\u52d9\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u300d\u3088\u3046\u306a\u5834\u5408\u306bPE\u304c\u6210\u7acb\u3057\u3046\u308b\u3068\u3055\u308c\u3066\u3044\u305f\u4e00\u65b9\u3001\u300c\u5f93\u696d\u54e1\u304c\u500b\u4eba\u7684\u306a\u7406\u7531\u3067\u81ea\u5b85\u52e4\u52d9\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u300d\u5834\u5408\u306fPE\u304c\u6210\u7acb\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u3053\u306e\u66d6\u6627\u3055\u304c\u3001\u30b3\u30ed\u30ca\u798d\u4ee5\u964d\u306e\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u666e\u53ca\u3092\u53d7\u3051\u3066\u5b9f\u52d9\u4e0a\u306e\u5927\u304d\u306a\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u7570\u306a\u308b\u89e3\u91c8\u3092\u9069\u7528\u3057\u3001\u4f01\u696d\u304c\u63a1\u7528\u3084\u4eba\u6750\u78ba\u4fdd\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u3082\u4e0d\u78ba\u5b9f\u6027\u3092\u62b1\u3048\u308b\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u305f\u306e\u3067\u3059\u3002 <\/p>\n\n\n\n

\u4eca\u56de\u306e\u6539\u8a02\u3067\u306f\u3001\u81ea\u5b85\u30aa\u30d5\u30a3\u30b9\u304cPE\u3092\u69cb\u6210\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u304c\u5927\u5e45\u306b\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u6838\u5fc3\u306b\u3042\u308b\u306e\u306f\u300c2\u6bb5\u968e\u306e\u5224\u65ad\u30c6\u30b9\u30c8\u300d\u3067\u3059\u3002 <\/p>\n\n\n\n

\u7b2c1\u6bb5\u968e\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u304c\u305d\u306e\u56fd\u3067\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u6642\u9593\u304c\u5168\u696d\u52d9\u6642\u9593\u306e50%\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u306e\u95be\u5024\u3092\u8d85\u3048\u306a\u3044\u9650\u308a\u3001\u539f\u5247\u3068\u3057\u3066PE\u306f\u6210\u7acb\u3057\u306a\u3044\u3068\u6574\u7406\u3055\u308c\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u7b2c2\u6bb5\u968e\u3068\u3057\u3066\u300150%\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5f93\u696d\u54e1\u304c\u305d\u306e\u56fd\u306b\u3044\u308b\u3053\u3068\u304c\u300c\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5546\u696d\u7684\u306a\u7406\u7531\u300d\u306b\u3088\u308b\u3082\u306e\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u5358\u306a\u308b\u30b3\u30b9\u30c8\u524a\u6e1b\u3084\u5f93\u696d\u54e1\u500b\u4eba\u306e\u5229\u4fbf\u6027\u30fb\u751f\u6d3b\u4e0a\u306e\u9078\u629e\u306b\u3088\u308b\u5834\u5408\u306f\u3001PE\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u3002 <\/p>\n\n\n\n

\u307e\u305f\u6539\u8a02\u3067\u306f\u3001PE\u3092\u69cb\u6210\u3057\u306a\u3044\u5177\u4f53\u4f8b\u3068\u3057\u3066\u300c\u6563\u767a\u7684\u30fb\u5076\u767a\u7684\u306a\u696d\u52d9\u300d\u3084\u300c\u5f93\u696d\u54e1\u304c\u4efb\u610f\u3067\u9078\u629e\u3057\u305f\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u300d\u304c\u6319\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u9006\u306bPE\u3092\u69cb\u6210\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u5834\u5408\u3068\u3057\u3066\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u7279\u5b9a\u306e\u56fd\u3067\u306e\u5728\u5b85\u52e4\u52d9\u3092\u8981\u6c42\u30fb\u671f\u5f85\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3084\u3001\u305d\u306e\u56fd\u306e\u9867\u5ba2\u3078\u306e\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3057\u305f\u914d\u7f6e\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u3055\u3089\u306b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001OECD\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306f\u300c\u81ea\u5b85\u3067\u306e\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u304c\u901a\u5e38PE\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u306f\u306a\u3044\u300d\u3068\u3057\u306a\u304c\u3089\u3082\u3001\u300c\u6c7a\u3057\u3066\u306a\u3044\uff08never\uff09\u3068\u306f\u8a00\u3048\u306a\u3044\u300d\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u4e8b\u5b9f\u95a2\u4fc2\u6b21\u7b2c\u3067\u306f\u4f9d\u7136\u3068\u3057\u3066PE\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u4f59\u5730\u304c\u6b8b\u3055\u308c\u3066\u304a\u308a\u3001\u5f62\u5f0f\u7684\u306a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u5b89\u5fc3\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n\n\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306f\u73fe\u6642\u70b9\u3067OECD\u306e\u6539\u8a02\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u3092\u56fd\u5185\u6cd5\u3068\u3057\u3066\u81ea\u52d5\u7684\u306b\u53d6\u308a\u8fbc\u3080\u4ed5\u7d44\u307f\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u65e5\u672c\u30fb\u30de\u30ec\u30fc\u30b7\u30a2\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u306b\u304a\u3044\u3066OECD\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u304c\u91cd\u8981\u306a\u53c2\u7167\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n

\u6ce8\u76ee\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306f\u4eca\u56de\u306eOECD\u6539\u8a02\u306b\u304a\u3044\u3066\u81ea\u5b85\u52e4\u52d9\u3068PE\u306b\u95a2\u3057\u3066\u72ec\u81ea\u306e\u7559\u4fdd\u307e\u305f\u306f\u89e3\u91c8\u4e0a\u306e\u6761\u4ef6\u3092\u793a\u3057\u3066\u304a\u308a\u3001OECD\u306e\u6a19\u6e96\u7684\u306a\u67a0\u7d44\u307f\u3068\u306f\u7570\u306a\u308b\u53d6\u308a\u6271\u3044\u304c\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001OECD\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306b\u57fa\u3065\u304f\u5224\u65ad\u306e\u307f\u3067\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306e\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u304f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u72ec\u81ea\u306e\u52d5\u5411\u3092\u7d99\u7d9a\u7684\u306b\u6ce8\u8996\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n

\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u3059\u3002 <\/p>\n\n\n\n

\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u306e\u793e\u54e1\u304c\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u9577\u671f\u6ede\u5728\u3057\u306a\u304c\u3089\u89aa\u4f1a\u793e\u306e\u696d\u52d9\uff08\u55b6\u696d\u30fb\u610f\u601d\u6c7a\u5b9a\u30fb\u5951\u7d04\u4ea4\u6e09\u306a\u3069\uff09\u3092\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3001\u3042\u308b\u3044\u306f\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u306e\u793e\u54e1\u304c\u65e5\u672c\u3084\u7b2c\u4e09\u56fd\u304b\u3089\u7d99\u7d9a\u7684\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u306e\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u5f8c\u8005\u306e\u5834\u5408\u3001\u7b2c\u4e09\u56fd\u306b\u304a\u3044\u3066\u30de\u30ec\u30fc\u30b7\u30a2\u6cd5\u4eba\u306ePE\u304c\u8a8d\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3082\u751f\u3058\u307e\u3059\u3002 <\/p>\n\n\n\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306eIRB\u304c\u4eca\u5f8c\u3001OECD\u306e\u65b0\u305f\u306a\u8003\u3048\u65b9\u3092\u610f\u8b58\u3057\u306a\u304c\u3089\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u52e4\u52d9\u5f62\u614b\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u30fb\u89e3\u91c8\u3092\u5f37\u5316\u3057\u3066\u3044\u304f\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308a\u3001\u65e9\u3081\u306e\u5b9f\u614b\u628a\u63e1\u3068\u5bfe\u7b56\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002 <\/p>\n\n\n\n

\u3055\u3066\u3001\u6628\u5e74\u3054\u597d\u8a55\u3092\u3044\u305f\u3060\u3044\u305f Fitokio \u3055\u3093\u3068\u306e\u5bfe\u9762\u5f0f\u5408\u540c\u30bb\u30df\u30ca\u30fc\u3001\u7b2c\u4e8c\u5f3e\u306e\u958b\u50ac\u304c\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u30025\u670821\u65e5\uff08\u6728\uff0914\u664230\u5206\uff5e16\u664230\u5206\u3001JACTIM\u4f1a\u8b70\u5ba4\u306b\u3066\u958b\u50ac\u4e88\u5b9a\u3067\u3059\u3002 <\/p>\n\n\n\n

\u304a\u7533\u8fbc\u307f\u671f\u9650\u306f\uff15\u670813\u65e5\uff08\u6c34\uff09\u307e\u3067\u3067\u3059\u306e\u3067\u3001\u3054\u8208\u5473\u304c\u3042\u308b\u65b9\u306f\u662f\u975e\u4ee5\u4e0b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u304a\u65e9\u3081\u306b\u304a\u7533\u8fbc\u307f\u4e0b\u3055\u3044\u3002 <\/p>\n\n\n\n

\n
\u30d5\u30a9\u30fc\u30e0<\/a><\/div>\n<\/div>\n\n\n\n

\u4eca\u56de\u3082\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n

\u4eca\u9031\u3082\u4e00\u7dd2\u306b\u9811\u5f35\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002  <\/p>\n\n\n\n

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