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start=\"4\">\n<li><strong> \u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306b\u304a\u3051\u308b\u7a0e\u91d1\u9084\u4ed8\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u4ed5\u4e8b\u5185\u5bb9<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u30c7\u30fc\u30bf\u30ec\u30d3\u30e5\u30fc\u3068\u4e88\u5099\u5206\u6790\uff1aPMH\u306f\u4f1a\u8a08\u8a18\u9332\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u7cbe\u67fb\u3057\u3001\u9084\u4ed8\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u7a0e\u984d\uff08VAT\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\uff09\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u3001\u9084\u4ed8\u984d\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3057\u3001\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u66f8\u985e\u3092\u6392\u9664\u3057\u3001\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u901a\u3057\u3066\u4f01\u696d\u306e\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u8acb\u6c42\u66f8\u3001\u66f8\u985e\u3001\u5951\u7d04\u66f8\u306e\u6709\u52b9\u6027\u3092\u78ba\u8a8d\uff1aVAT\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u6dfb\u4ed8\u66f8\u985e\u3001\u660e\u7d30\u66f8\u3092\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3057\u3001\u6b63\u3057\u3044\u5f62\u5f0f\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u58f2\u4e3b\u3001\u8cb7\u4e3b\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u65e5\u4ed8\u3001\u91d1\u984d\u306b\u95a2\u3059\u308b\u5b8c\u5168\u306a\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u63d0\u51fa\u6642\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u7121\u52b9\u306e\u5146\u5019\u304c\u898b\u3089\u308c\u308b\u66f8\u985e\u306b\u306f\u8a18\u9332\u3092\u6b8b\u3057\u307e\u3059\u3002<\/li>\n<li>\u898f\u5b9a\u306e\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u7a0e\u91d1\u9084\u4ed8\u66f8\u985e\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u8aac\u660e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u6c42\u306b\u5fdc\u3058\u3066\u5b8c\u5168\u306a\u7a0e\u91d1\u9084\u4ed8\u66f8\u985e\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002PMH\u306f\u3001\u691c\u67fb\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u7a0e\u91d1\u9084\u4ed8\u66f8\u985e\u3092\u6a19\u6e96\u5316\u3057\u3001\u66f8\u985e\u306e\u5be9\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u3088\u308a\u8fc5\u901f\u306b\u901a\u904e\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<li>VAT\u9084\u4ed8\u7533\u8acb\u306e\u305f\u3081\u306e\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u6e96\u5099\u3057\u307e\u3059\uff08\u30b5\u30f3\u30d7\u30eb\uff09<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><strong>\u6587\u66f8\u540d<\/strong><\/td>\n<td><strong>\u30ea\u30af\u30a8\u30b9\u30c8<\/strong><\/td>\n<td><strong>\u6ce8\u8a18<\/strong><\/td>\n<\/tr>\n<tr>\n<td>VAT\u8acb\u6c42\u66f8<\/td>\n<td>\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u5f93\u3063\u305f\u5b8c\u5168\u304b\u3064\u6709\u52b9\u306a\u60c5\u5831\u3002<\/td>\n<td>\u8ca9\u58f2\u8005\u756a\u53f7\u3001\u65e5\u4ed8\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u66f8\/\u5408\u610f\u66f8<\/td>\n<td>\u7f72\u540d\u3068\u4ed8\u9332\uff08\u3042\u308b\u5834\u5408\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/td>\n<td>\u5185\u5bb9\u3068\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u8ca1\u52d9\u8af8\u8868\/\u8ca1\u52d9\u5831\u544a<\/td>\n<td>\u6e96\u5099\u3055\u308c\u3001\u627f\u8a8d\u3055\u308c\u307e\u3057\u305f\u3002<\/td>\n<td>\u30c7\u30fc\u30bf\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u8cfc\u5165\/\u8ca9\u58f2\u660e\u7d30\u66f8<\/td>\n<td>\u8a73\u7d30\u306f\u8acb\u6c42\u66f8\u306b\u8a18\u8f09<\/td>\n<td>\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u8aac\u660e\u306e\u652f\u63f4\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u306e\u78ba\u8a8d\u3068\u4fee\u6b63: PMH \u306f\u3001\u7a0e\u91d1\u9084\u4ed8\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u524d\u306b\u793e\u5185\u306e\u7d4c\u7406\u90e8\u9580\u3068\u9023\u643a\u3057\u3066\u5fc5\u8981\u306a\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u3092\u4f5c\u6210\u3057\u3001\u5e33\u7c3f\u3068\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306e\u6570\u5b57\u304c\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/li>\n<li>\u8aac\u660e\u6587\u66f8\u3068\u88cf\u4ed8\u3051\u3068\u306a\u308b\u8a3c\u62e0\u66f8\u985e\u306e\u4f5c\u6210\uff1a\u7570\u5e38\u306a\u53d6\u5f15\u306e\u660e\u78ba\u5316\u3001\u5546\u54c1\u306e\u5206\u985e\u3001\u4f7f\u7528\u76ee\u7684\u306e\u8a3c\u660e\u306a\u3069\u306b\u3088\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u691c\u67fb\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u66f8\u985e\u304c\u5374\u4e0b\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/li>\n<li>\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304a\u3088\u3073\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u306b\u304a\u3051\u308b\u4ee3\u7406: \u6709\u52b9\u306a\u59d4\u4efb\u72b6\u304c\u3042\u308c\u3070\u3001PMH \u306f\u304a\u5ba2\u69d8\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057 (\u76f4\u63a5\u307e\u305f\u306f\u30aa\u30f3\u30e9\u30a4\u30f3 \u30dd\u30fc\u30bf\u30eb\u7d4c\u7531)\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7a0e\u52d9\u5f53\u5c40\u3068\u76f4\u63a5\u3084\u308a\u53d6\u308a\u3057\u3066\u8aac\u660e\u3084\u88dc\u8db3\u66f8\u985e\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/li>\n<li>\u51e6\u7406\u306e\u9032\u6357\u72b6\u6cc1\u306e\u76e3\u8996\u3068\u8ffd\u52a0\u30b5\u30dd\u30fc\u30c8\u306e\u63d0\u4f9b: \u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u7533\u8acb\u66f8\u306e\u5be9\u67fb\u4e2d\u3001PMH \u306f\u9032\u6357\u72b6\u6cc1\u3092\u76e3\u8996\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u901a\u77e5\u3092\u53d7\u3051\u53d6\u308a\u3001\u8981\u6c42\u306b\u5fdc\u3058\u3066\u88dc\u8db3\u66f8\u985e\u3092\u901f\u3084\u304b\u306b\u6e96\u5099\u3057\u3066\u3001\u51e6\u7406\u6642\u9593\u306e\u9045\u5ef6\u3092\u56de\u907f\u3057\u307e\u3059\u3002<\/li>\n<li>\u7a0e\u91d1\u9084\u4ed8\u6c7a\u5b9a\u306e\u53d7\u9818\u3068\u652f\u6255\u3044\u306e\u30b5\u30dd\u30fc\u30c8: \u9084\u4ed8\u6c7a\u5b9a\u3092\u53d7\u9818\u3059\u308b\u3068\u3001PMH \u306f\u6c7a\u5b9a\u3092\u78ba\u8a8d\u3057\u3001\u304a\u91d1\u306e\u53d7\u3051\u53d6\u308a\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u9084\u4ed8\u304c\u4f1a\u793e\u306e\u8ca1\u52d9\u5e33\u7c3f\u306b\u6b63\u78ba\u306b\u8a18\u9332\u3055\u308c\u308b\u3088\u3046\u306b\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u306e\u8abf\u6574\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\uff1a <strong>VAT\u9084\u4ed8\u7533\u8acb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066<\/strong>\u3001\u5fc5\u8981\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u660e\u7d30\u66f8\u3001\u8ca1\u52d9\u5831\u544a\u66f8\uff09\u306e\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u5165\u624b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001PMH\u304c\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30e1\u30fc\u30eb\u3067\u304a\u9001\u308a\u3059\u308b\u304b\u3001\u76f4\u63a5\u66f8\u985e\u78ba\u8a8d\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001VAT\u9084\u4ed8\u7533\u8acb\u306e\u63d0\u51fa\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u7bc0\u7d04\u3057\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<ol start=\"5\">\n<li><strong> PMH\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30bb\u30b9<\/strong><\/li>\n<\/ol>\n<ol>\n<li>\u521d\u671f\u66f8\u985e\u51e6\u7406\u304a\u3088\u3073\u8abf\u67fb\uff08\u63a8\u5b9a\u6240\u8981\u6642\u9593\uff1a1\uff5e3\u55b6\u696d\u65e5\uff09\uff1aPMH\u306f\u63d0\u51fa\u3055\u308c\u305f\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u8ca1\u52d9\u5831\u544a\u66f8\uff09\u3092\u53d7\u3051\u53d6\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u7bc4\u56f2\u3001\u88dc\u8db3\u304c\u5fc5\u8981\u306a\u9818\u57df\u3001\u63d0\u6848\u3055\u308c\u308b\u8fd4\u9084\u984d\u306e\u4e88\u5099\u7684\u306a\u898b\u7a4d\u308a\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u4e88\u5099\u30c1\u30a7\u30c3\u30af\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/li>\n<li>\u8a73\u7d30\u306a\u5206\u6790\u3068\u6255\u3044\u623b\u3057\u8cc7\u683c\u306e\u6c7a\u5b9a (\u63a8\u5b9a\u6240\u8981\u6642\u9593: \u30d5\u30a1\u30a4\u30eb\u306e\u8907\u96d1\u3055\u306b\u5fdc\u3058\u3066 3\uff5e7 \u65e5): PMH \u306e\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u5e33\u7c3f\u3092\u78ba\u8a8d\u3057\u3001\u660e\u7d30\u66f8\u3092\u6bd4\u8f03\u3057\u3001\u8acb\u6c42\u66f8\u3092\u5206\u985e\u3057\u3001\u73fe\u5728\u306e\u898f\u5236\u306b\u5f93\u3063\u3066\u6255\u3044\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u66f8\u306e\u6e96\u5099\uff08\u6240\u8981\u6642\u9593\uff1a2\uff5e5\u65e5\uff09\uff1aPMH\u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u898f\u5b9a\u306e\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u7533\u544a\u66f8\u3001\u660e\u7d30\u66f8\u3001\u8aac\u660e\u66f8\u985e\u3001\u6dfb\u4ed8\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u66f8\u304c\u5b8c\u5168\u304b\u3064\u660e\u78ba\u3067\u3001\u5185\u5bb9\u304c\u6700\u9069\u5316\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u3001\u8ffd\u52a0\u60c5\u5831\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/li>\n<li>\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u66f8\u985e\u63d0\u51fa\u304a\u3088\u3073\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4ee3\u7406: PMH \u306f\u3001\u66f8\u985e\u63d0\u51fa (\u5bfe\u9762\u307e\u305f\u306f\u96fb\u5b50\u30dd\u30fc\u30bf\u30eb\u7d4c\u7531)\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u901a\u77e5\u306e\u8a18\u9332\u3001\u304a\u3088\u3073\u51e6\u7406\u6642\u9593\u3092\u77ed\u7e2e\u3059\u308b\u305f\u3081\u306e\u8ffd\u52a0\u8981\u6c42\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u4f01\u696d\u3092\u4ee3\u7406\u3057\u307e\u3059\u3002<\/li>\n<li>\u9084\u4ed8\u6c7a\u5b9a\u306e\u5f15\u304d\u6e21\u3057\u3068\u652f\u6255\u3044\u306e\u30b5\u30dd\u30fc\u30c8: \u7a0e\u91d1\u9084\u4ed8\u6c7a\u5b9a\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001PMH \u306f\u6c7a\u5b9a\u3092\u78ba\u8a8d\u3057\u3001\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306e\u624b\u9806\u3092\u6848\u5185\u3057\u3001\u9084\u4ed8\u304c\u4f1a\u793e\u306e\u5e33\u7c3f\u306b\u6b63\u78ba\u306b\u8a18\u9332\u3055\u308c\u308b\u3088\u3046\u306b\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u3092\u8abf\u6574\u3057\u3066\u3001\u30b5\u30fc\u30d3\u30b9 \u30d7\u30ed\u30bb\u30b9\u3092\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<ol start=\"6\">\n<li><strong> \u30db\u30fc\u30c1\u30df\u30f3\u5e02\u3067\u7a0e\u91d1\u9084\u4ed8\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u6a19\u6e96\u5316\u3055\u308c\u6e96\u62e0\u3057\u305f\u6587\u66f8 \u2192 \u627f\u8a8d\u7387\u306e\u5411\u4e0a: PMH \u306f\u7a0e\u52d9\u5f53\u5c40\u306e\u8981\u4ef6\u306b\u5f93\u3063\u3066\u6587\u66f8\u306e\u78ba\u8a8d\u3068\u5b8c\u4e86\u3092\u652f\u63f4\u3057\u3001\u6587\u66f8\u306e\u4e0d\u8db3\u3084\u30d5\u30a9\u30fc\u30e0\u306e\u8aa4\u308a\u306b\u3088\u308b\u62d2\u5426\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/li>\n<li>\u51e6\u7406\u6642\u9593\u306e\u77ed\u7e2e\u3068\u4f01\u696d\u306e\u6642\u9593\u7bc0\u7d04: PMH \u306f\u5b9f\u8df5\u7684\u306a\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3066\u3001\u66f8\u985e\u306e\u63d0\u51fa\u65b9\u6cd5\u3084\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306e\u8aac\u660e\u65b9\u6cd5\u3092\u719f\u77e5\u3057\u3066\u304a\u308a\u3001\u8ffd\u52a0\u8981\u6c42\u306e\u6570\u3092\u6e1b\u3089\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u8fc5\u901f\u5316\u3057\u3001\u9867\u5ba2\u304c\u3088\u308a\u65e9\u304f\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<li>\u6cd5\u7684\u30ea\u30b9\u30af\u3068\u95a2\u9023\u30b3\u30b9\u30c8\u306e\u524a\u6e1b: \u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u6587\u66f8\u306e\u691c\u8a3c\u3092\u652f\u63f4\u3057\u3001\u9069\u5207\u306a\u4f1a\u8a08\u30a8\u30f3\u30c8\u30ea\u306e\u63a8\u5968\u4e8b\u9805\u3092\u63d0\u4f9b\u3057\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u7f70\u91d1\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u30a8\u30e9\u30fc\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u6d41\u52d5\u6027\u306e\u6539\u5584: 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\u9084\u4ed8\u7533\u8acb\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u51e6\u7406\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5b9f\u52d9\u7d4c\u9a13\u306b\u57fa\u3065\u3044\u3066\u3001\u5404\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u5408\u308f\u305b\u3066\u7533\u8acb\u3068\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u307e\u3059\u3002<\/li>\n<li>\u898f\u5236\u306e\u7406\u89e3\u3068\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u8abf\u6574: PMH \u306e\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u306f\u3001\u73fe\u5728\u306e\u898f\u5236\u3001\u7ba1\u7406\u624b\u9806\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306b\u7cbe\u901a\u3057\u3066\u304a\u308a\u3001\u304a\u5ba2\u69d8\u304c\u8981\u4ef6\u3092\u9069\u5207\u306b\u6e80\u305f\u305b\u308b\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u305f\u308a\u3001\u8ffd\u52a0\u60c5\u5831\u306e\u8981\u6c42\u306b\u9577\u671f\u9593\u3092\u8981\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/li>\n<li>\u6b63\u78ba\u304b\u3064\u5b8c\u5168\u306a\u66f8\u985e: PMH \u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u627f\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u898f\u5b9a\u306e\u30d5\u30a9\u30fc\u30e0\u306b\u5f93\u3063\u3066\u5b8c\u5168\u306a\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u4f5c\u6210\u3057\u3001\u8a73\u7d30\u306a\u8aac\u660e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3092\u304a\u7d04\u675f\u3057\u307e\u3059\u3002<\/li>\n<li>\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3: PMH \u306f\u3001\u793e\u5185\u624b\u9806\u306b\u5f93\u3044\u3001\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6cd5\u7684\u898f\u5236\u3092\u9075\u5b88\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u9867\u5ba2\u306e\u8ca1\u52d9\u60c5\u5831\u3001\u8a18\u9332\u3001\u6587\u66f8\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<ol start=\"11\">\n<li><strong> \u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306b\u304a\u3051\u308b\u7a0e\u91d1\u9084\u4ed8\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u30b1\u30fc\u30b9\u306e\u8a73\u7d30\u306b\u57fa\u3065\u3044\u305f\u67d4\u8edf\u306a\u6599\u91d1\u8a2d\u5b9a\uff1a\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306f\u3001\u7533\u8acb\u3059\u308b\u7a0e\u91d1\u9084\u4ed8\u306e\u7a2e\u985e\u3001\u9084\u4ed8\u984d\u3001\u30b1\u30fc\u30b9\u306e\u8907\u96d1\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002PMH\u306f\u3001\u5c0e\u5165\u524d\u306b\u30b1\u30fc\u30b9\u3092\u8a55\u4fa1\u3057\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u898b\u7a4d\u3082\u308a\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u306e\u30b3\u30b9\u30c8\u3068\u30e1\u30ea\u30c3\u30c8\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/li>\n<li>\u4e00\u822c\u7684\u306a\u6599\u91d1\u30e2\u30c7\u30eb: PMH \u306f\u3001\u4e00\u62ec\u6255\u3044\u6599\u91d1\u30e2\u30c7\u30eb (\u30d1\u30c3\u30b1\u30fc\u30b8\u51e6\u7406) \u3068\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306b\u57fa\u3065\u304f\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u30d9\u30fc\u30b9\u306e\u6599\u91d1\u30e2\u30c7\u30eb\u306e\u4e21\u65b9\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u9078\u629e\u3092\u884c\u3046\u304b\u306f\u3001\u4f1a\u793e\u306e\u5229\u76ca\u306b\u5408\u81f4\u3059\u308b\u3088\u3046\u306b\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u900f\u660e\u6027\u306e\u3042\u308b\u8cbb\u7528\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff1aPMH\u306f\u3001\u7533\u8acb\u958b\u59cb\u524d\u306b\u51e6\u7406\u6642\u9593\u3068\u8cbb\u7528\u306e\u898b\u7a4d\u3082\u308a\u3092\u63d0\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u72b6\u6cc1\u3092\u5bb9\u6613\u306b\u628a\u63e1\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u304b\u3001\u81ea\u793e\u3067\u7533\u8acb\u3059\u308b\u304b\u3092\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<strong>\u7121\u6599\u306e\u898b\u7a4d\u3082\u308a\u3092\u4f9d\u983c\u3057\u3066<\/strong>\u3001\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u63d0\u6848\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<ol start=\"12\">\n<li><strong> \u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/strong>\n<ul>\n<li><strong>\u3069\u306e\u4f01\u696d\u304c VAT \u6255\u3044\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b?<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u901a\u5e38\u3001VAT\u306e\u6255\u3044\u623b\u3057\u306f\u3001\u8f38\u51fa\u4e8b\u696d\u8005\u3001\u672a\u63a7\u9664\u306e\u4ed5\u5165\u539f\u4fa1\u306e\u5272\u5408\u304c\u9ad8\u3044\u4e8b\u696d\u8005\u3001\u307e\u305f\u306f\u904e\u6255\u3044\u306e\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u500b\u3005\u306e\u30b1\u30fc\u30b9\u306f\u5177\u4f53\u7684\u306a\u898f\u5236\u3068\u6dfb\u4ed8\u66f8\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002PMH\u306b\u57fa\u672c\u7684\u306a\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7121\u6599\u3067\u5be9\u67fb\u3092\u884c\u3044\u3001\u6255\u3044\u623b\u3057\u306e\u8cc7\u683c\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>VAT \u306e\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u308b\u306b\u306f\u3069\u306e\u304f\u3089\u3044\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b?<\/strong><\/li>\n<\/ul>\n<p>\u51e6\u7406\u6642\u9593\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u3001\u901a\u5e38\u306f\u6570\u9031\u9593\u304b\u3089\u6570\u30f6\u6708\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u66f8\u985e\u306e\u6709\u52b9\u6027\u3068\u5be9\u67fb\u30ec\u30d9\u30eb\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002PMH\u306f\u66f8\u985e\u4f5c\u6210\u3092\u6700\u9069\u5316\u3057\u3001\u304a\u5ba2\u69d8\u306e\u6642\u9593\u3092\u7bc0\u7d04\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8ffd\u52a0\u60c5\u5831\u306e\u8981\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7a0e\u52d9\u5f53\u5c40\u306f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u7acb\u3061\u5165\u308a\u691c\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u304b\uff1f<\/strong><\/li>\n<\/ul>\n<p>\u7533\u544a\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u9084\u4ed8\u91d1\u306e\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306a\u3069\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u73fe\u5730\u8abf\u67fb\uff08\u4e8b\u524d\u8abf\u67fb\u3001\u4e8b\u5f8c\u9084\u4ed8\uff09\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002PMH\u306f\u3001\u793e\u5185\u3067\u306e\u6e96\u5099\u3001\u8aac\u660e\u8cc7\u6599\u306e\u4f5c\u6210\u3001\u305d\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u76f4\u63a5\u8aac\u660e\u304c\u5fc5\u8981\u306a\u5834\u5408\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3001\u304d\u3081\u7d30\u3084\u304b\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7533\u8acb\u66f8\u304c\u8fd4\u9001\u3055\u308c\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b?<\/strong><\/li>\n<\/ul>\n<p>PMH\u306f\u3001\u7533\u8acb\u5374\u4e0b\u7406\u7531\u306e\u78ba\u8a8d\u3001\u5fc5\u8981\u66f8\u985e\u306e\u88dc\u8db3\u3001\u305d\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u518d\u63d0\u51fa\u3084\u4e8b\u60c5\u8aac\u660e\u306b\u304a\u3044\u3066\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4ee3\u7406\u3092\u52d9\u3081\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308a\u3001\u518d\u627f\u8a8d\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u3001\u305d\u306e\u5f8c\u306e\u51e6\u7406\u6642\u9593\u3092\u77ed\u7e2e\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>PMH \u306f\u6210\u529f\u7387\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u304b?<\/strong><\/li>\n<\/ul>\n<p>PMH\u306f\u3001\u5c02\u9580\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3001\u6b63\u78ba\u306a\u66f8\u985e\u4f5c\u6210\u3001\u305d\u3057\u3066\u72b6\u6cc1\u8aac\u660e\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u6700\u7d42\u7684\u306a\u6c7a\u5b9a\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u59d4\u306d\u3089\u308c\u307e\u3059\u3002\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u900f\u660e\u6027\u3092\u4fdd\u3061\u3001\u6cd5\u7684\u898f\u5236\u306b\u57fa\u3065\u3044\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u304c\u6700\u826f\u306e\u7d50\u679c\u3092\u5f97\u3089\u308c\u308b\u3088\u3046\u652f\u63f4\u3044\u305f\u3057\u307e\u3059\u3002\u3054\u5e0c\u671b\u306b\u5fdc\u3058\u3066\u3001PMH\u306f\u985e\u4f3c\u4e8b\u4f8b\u306e\u533f\u540d\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3092\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ol start=\"13\">\n<li><strong> \u884c\u52d5\u559a\u8d77\uff08CTA\uff09<\/strong><\/li>\n<\/ol>\n<ul>\n<li>\u4eca\u3059\u3050 PMH \u306b\u9023\u7d61\u3057\u3066\u3001\u7a0e\u91d1\u9084\u4ed8\u7533\u8acb\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u3001\u7121\u6599\u306e\u521d\u671f\u66f8\u985e\u30ec\u30d3\u30e5\u30fc\u3092\u53d7\u3051\u3066\u304f\u3060\u3055\u3044\u3002\u6700\u7d42\u7533\u8acb\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u3092\u628a\u63e1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li><strong>CTA 1:<\/strong> <strong>\u7121\u6599\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u30ec\u30d3\u30e5\u30fc\u306b\u767b\u9332\u3057\u3066\u304f\u3060\u3055\u3044<\/strong>\u3002\u8f38\u51fa\u4f01\u696d\u3001FDI \u4f01\u696d\u3001\u65b0\u898f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u6295\u8cc7\u3059\u308b\u4f01\u696d\u3001\u307e\u305f\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u30ec\u30d3\u30e5\u30fc\u3092\u5fc5\u8981\u3068\u3059\u308b\u500b\u4eba\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>CTA 2:<\/strong> <strong>VAT \u6255\u3044\u623b\u3057\u7533\u8acb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044<\/strong>\u3002\u8a73\u7d30\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8 \u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u5165\u624b\u3057\u3066\u3001\u7533\u8acb\u3092\u6b63\u78ba\u306b\u6e96\u5099\u3057\u3001\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><em>&lt;\u8457\u8005&gt;<\/em><\/p>\n<p><em>\u30af\u30aa\u30c3\u30af\u30fb\u30c0\u30c3\u30c8<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306b\u304a\u3051\u308b\u7a0e\u91d1\u9084\u4ed8\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9 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