{"id":9835,"date":"2023-04-11T14:02:57","date_gmt":"2023-04-11T12:02:57","guid":{"rendered":"https:\/\/consavo.com\/taxes\/"},"modified":"2025-06-19T16:10:05","modified_gmt":"2025-06-19T14:10:05","slug":"%e7%a8%8e%e5%8b%99","status":"publish","type":"page","link":"https:\/\/consavo.com\/ja\/%e7%a8%8e%e5%8b%99\/","title":{"rendered":"\u7a0e\u52d9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9835\" class=\"elementor elementor-9835 elementor-775\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46268c2 e-flex e-con-boxed e-con e-parent\" data-id=\"46268c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-21212e4 e-con-full e-flex e-con e-child\" data-id=\"21212e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c779999 e-flex e-con-boxed e-con e-parent\" data-id=\"c779999\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-80eab45 e-con-full e-flex e-con e-child\" data-id=\"80eab45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8d1175 elementor-widget elementor-widget-heading\" data-id=\"e8d1175\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Our tax consulting services<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dda399 elementor-widget elementor-widget-heading\" data-id=\"6dda399\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u7a0e\u8ca0\u62c5\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3092<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5204640 elementor-widget elementor-widget-text-editor\" data-id=\"5204640\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u30d3\u30b8\u30cd\u30b9\u304c\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u523b\u3005\u3068\u5909\u5316\u3059\u308b\u7a0e\u6cd5\u3084\u898f\u5236\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3068\u5b9f\u52d9\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002 <\/p><p>CONSAVO\u306e\u7a0e\u52d9\u5c02\u9580\u30c1\u30fc\u30e0\u306f\u3001\u56fd\u5185\u5916\u3067\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u3054\u76f8\u8ac7\u306b\u5bfe\u5fdc\u81f4\u3057\u307e\u3059\u3002\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7a0e\u91d1\u306e\u67fb\u5b9a\u3084\u7a0e\u52d9\u9075\u5b88\u4f53\u5236\u6539\u5584\u304b\u3089\u3001\u95a2\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306b\u95a2\u3057\u3066\u307e\u3067\u3001\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u306a\u60c5\u5831\u4ea4\u63db\u3084\u30bf\u30c3\u30af\u30b9\u30fb\u30eb\u30fc\u30ea\u30f3\u30b0\u306a\u3069\u3092\u306f\u3058\u3081\u3001\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u30c6\u30fc\u30de\u306b\u3064\u3044\u3066\u3082\u3001\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u30ab\u30a6\u30f3\u30bb\u30ea\u30f3\u30b0\u3057\u307e\u3059\u3002\u4e8b\u696d\u518d\u7de8\u4e2d\u4f01\u696d\u306e\u3001\u7a0e\u52d9\u4f1a\u8a08\u4e0a\u306e\u8ab2\u984c\u3092\u5206\u6790\u3057\u3001\u6700\u3082\u7a0e\u52b9\u7387\u306e\u9ad8\u3044\u4e8b\u696d\u518d\u7de8\u65b9\u6cd5\u3092\u3068\u308c\u308b\u3088\u3046\u52a9\u8a00\u3068\u652f\u63f4\u3092\u81f4\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u3084\u308a\u53d6\u308a\u3059\u308b\u969b\u306e\u304a\u5ba2\u69d8\u306e\u4ee3\u7406\u3001\u4ee3\u884c\u3082\u81f4\u3057\u307e\u3059\u3002    <\/p><p>\u5f53\u793e\u306e\u591a\u69d8\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3068\u3001\u5e45\u5e83\u3044\u696d\u7a2e\u306b\u308f\u305f\u308b\u73fe\u5730\u306e\u7a0e\u52d9\u77e5\u8b58\u3092\u884c\u4f7f\u3057\u3066\u3001\u304a\u5ba2\u69d8\u304c\u5341\u5206\u306a\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u652f\u63f4\u3092\u81f4\u3057\u307e\u3059\u3002<span style=\"font-size: 15px; color: var( --e-global-color-text ); text-align: var(--text-align);\">CONSAVO\u306f<\/span>\u3001<span style=\"font-size: 15px; color: var( --e-global-color-text ); text-align: var(--text-align); text-decoration: underline;\"><a href=\"https:\/\/www.expertsuisse.ch\/dynasite.cfm?cmd=cdocs_docs_docs_download&amp;id=500&amp;sprache=en&amp;skipfurl=1\" target=\"_blank\" rel=\"noopener\">EXPERTsuisse\u306eSwiss Code of Conduct Taxation 2021<\/a><\/span><span style=\"font-size: 15px; color: var( --e-global-color-text ); text-align: var(--text-align);\">\u3092\u9075\u5b88\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16557cb e-con-full e-flex e-con e-child\" data-id=\"16557cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b81774 elementor-widget elementor-widget-spacer\" data-id=\"0b81774\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23d5df2 e-flex e-con-boxed e-con e-parent\" data-id=\"23d5df2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1a75c41 e-con-full e-flex e-con e-child\" data-id=\"1a75c41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e28023 elementor-widget elementor-widget-spacer\" data-id=\"5e28023\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b22a277 e-flex e-con-boxed e-con e-child\" data-id=\"b22a277\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e183220 elementor-widget elementor-widget-heading\" data-id=\"e183220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u7a0e\u52d9\u76f8\u8ac7\u30b5\u30fc\u30d3\u30b9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-512fb3c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"512fb3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u56fd\u5185\u5916\u306e\u500b\u4eba\u304a\u3088\u3073\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u7a0e\u91d1\u78ba\u5b9a\u7533\u544a\u306e\u6e96\u5099<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u8ca1\u52d9\u304a\u3088\u3073\u4e8b\u696d\u518d\u7de8\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u91d1\u5bfe\u7b56<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u7a0e\u52d9\u88c1\u5b9a\u306b\u95a2\u3059\u308b\u4ea4\u6e09<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 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class=\"elementor-icon-list-text\">\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u53d6\u5f15\u306e\u305f\u3081\u306e\u7a0e\u52d9\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5be9\u67fb<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u76f8\u7d9a\u5bfe\u7b56\u3001\u76f8\u7d9a\u7a0e\u3001\u8d08\u4e0e\u7a0e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u6d88\u8cbb\u7a0e\u3068\u95a2\u7a0e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3001\u5370\u7d19\u7a0e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u4e00\u62ec\u8ab2\u7a0e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f0b301 e-flex e-con-boxed e-con e-parent\" data-id=\"0f0b301\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8b97303 e-con-full e-flex e-con e-child\" data-id=\"8b97303\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-faa3453 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"faa3453\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u76f4\u63a5\u7a0e<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ecf1ff elementor-widget elementor-widget-text-editor\" data-id=\"8ecf1ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul type=\"disc\"><li>\u4e8c\u91cd\u8ab2\u7a0e\u5354\u5b9a\u3092\u8003\u616e\u3057\u305f\u56fd\u5185\u5916\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9<\/li><li>\u6cd5\u4eba\u304a\u3088\u3073\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u6e96\u5099<\/li><li>\u7d99\u7d9a\u3057\u305f\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u3064\u3044\u3066\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0<\/li><li>\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9023\u643a\u306b\u3088\u308b\u30bf\u30c3\u30af\u30b9\u30fb\u30eb\u30fc\u30ea\u30f3\u30b0\u306e\u4f5c\u6210<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73a7a6b e-con-full e-flex e-con e-child\" data-id=\"73a7a6b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c588255 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c588255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u6cd5\u5b9a\u4ee3\u7406<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdd9ef elementor-widget elementor-widget-text-editor\" data-id=\"8bdd9ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul type=\"disc\"><li>\u672a\u7533\u544a\u306e\u8cc7\u7523\u304a\u3088\u3073\u3001\u307e\u305f\u306f\u6240\u5f97\u306b\u95a2\u3059\u308b\u81ea\u767a\u7684\u306a\u81ea\u5df1\u7533\u544a<\/li><li>\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db(AEOI)\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u63aa\u7f6e\u306e\u5c0e\u5165<\/li><li>\u5916\u56fd\u4f01\u696d\u306e\u305f\u3081\u306e\u8ca1\u52d9\u4ee3\u7406<\/li><li>\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u7533\u3057\u7acb\u3066\u6642\u306e\u4ee3\u7406\u3001\u7570\u8b70\u306e\u7533\u3057\u7acb\u3066<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47ecab5 e-flex e-con-boxed e-con e-parent\" data-id=\"47ecab5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6597665 e-con-full e-flex e-con e-child\" data-id=\"6597665\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fb907a elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"5fb907a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u7279\u5225\u306a\u7a0e\u91d1<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-103f89e elementor-widget elementor-widget-text-editor\" data-id=\"103f89e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u62ec\u8ab2\u7a0e\u306e\u305f\u3081\u306e\u7533\u8acb\u3068\u7533\u544a<\/li><li>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0<\/li><li>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9084\u4ed8<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb6ab5b e-con-full e-flex e-con e-child\" data-id=\"fb6ab5b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a6202f elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"2a6202f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u305d\u306e\u4ed6\u306e\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5282f4a elementor-widget elementor-widget-text-editor\" data-id=\"5282f4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u591a\u56fd\u9593\u3067\u306e\u30b9\u30a4\u30b9\u306e\u6d88\u8cbb\u7a0e\u3068\u95a2\u7a0e\u306b\u3064\u3044\u3066\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/li><li>\u5370\u7d19\u7a0e\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7533\u544a<\/li><li>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5bfe\u7b56\u304a\u3088\u3073\u95a2\u9023\u6587\u66f8\u306e\u6e96\u5099\u4f5c\u6210<\/li><li>\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u53d6\u5f15\u306e\u305f\u3081\u306e\u7a0e\u52d9\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5be9\u67fb<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8b2d5b e-flex e-con-boxed e-con e-parent\" data-id=\"f8b2d5b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ce024f8 e-flex e-con-boxed e-con e-child\" data-id=\"ce024f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a5dfbe elementor-widget elementor-widget-heading\" data-id=\"4a5dfbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\u304a\u554f\u3044\u5408\u308f\u305b<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d33c5ac elementor-widget elementor-widget-heading\" data-id=\"d33c5ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u304a\u5ba2\u69d8\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3067\u304d\u307e\u3059\u3053\u3068\u3092\u697d\u3057\u307f\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2039748 elementor-widget elementor-widget-text-editor\" data-id=\"2039748\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u3001\u307e\u305f\u306f\u304a\u96fb\u8a71\u306b\u3066\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\uff08\u82f1\u8a9e\u3001\u30c9\u30a4\u30c4\u8a9e\u3001\u65e5\u672c\u8a9e\u5bfe\u5fdc\uff09\u3002\u3053\u3061\u3089\u306e<span style=\"text-decoration: underline;\"><a href=\"http:\/\/c8u.159.myftpupload.com\/contact\/#contactform\">\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0<\/a><\/span>\u304b\u3089\u3082\u3054\u9023\u7d61\u3044\u305f\u3060\u3051\u307e\u3059\u3002 <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ad9dd elementor-widget elementor-widget-heading\" data-id=\"b6ad9dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Tel: <a href=\"tel:+41445524930\"><u>+41 44 552 49 30<\/u><\/a><br>E-mail: <a href=\"m&#97;&#105;&#x6c;&#x74;o&#58;&#116;&#x72;&#x65;&#x75;h&#97;&#110;&#x64;&#x40;co&#110;&#x73;&#x61;&#x76;o&#46;&#99;&#x6f;&#x6d;\"><u>tre&#117;&#104;&#97;&#x6e;&#x64;&#x40;&#x63;&#x6f;&#x6e;sav&#111;&#46;&#99;&#111;&#x6d;<\/u><\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d470314 e-con-full e-flex e-con e-child\" data-id=\"d470314\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26ea63b elementor-widget elementor-widget-spacer\" data-id=\"26ea63b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7379c4 e-flex e-con-boxed e-con e-parent\" data-id=\"e7379c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0cf8ca elementor-widget elementor-widget-heading\" data-id=\"f0cf8ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u3055\u3089\u306a\u308b\u8a73\u7d30\u306b\u3064\u3044\u3066<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19a0c3c e-con-full e-flex e-con e-child\" data-id=\"19a0c3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d7ab88 elementor-cta--skin-cover elementor-widget-mobile_extra__width-inherit elementor-widget__width-initial elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-global elementor-global-7452 elementor-widget-call-to-action\" data-id=\"4d7ab88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/consavo.com\/legal\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/consavo.com\/wp-content\/uploads\/2023\/08\/AdobeStock_164593667-copy-1024x652.webp);\" role=\"img\" aria-label=\"Justice Sculpture\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tLegal\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc65bc0 elementor-cta--skin-cover elementor-widget-mobile_extra__width-inherit elementor-widget__width-initial elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-global elementor-global-7455 elementor-widget-call-to-action\" data-id=\"bc65bc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/consavo.com\/accounting\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/consavo.com\/wp-content\/uploads\/2023\/08\/AdobeStock_101987250-copy-1024x683.webp);\" role=\"img\" aria-label=\"Abacus\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tAccounting\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3642538 elementor-cta--skin-cover elementor-widget-mobile_extra__width-inherit elementor-widget__width-initial elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-global elementor-global-7458 elementor-widget-call-to-action\" data-id=\"3642538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/consavo.com\/audit\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/consavo.com\/wp-content\/uploads\/2023\/08\/krissana-porto-445840-unsplash-copy-2.webp);\" role=\"img\" aria-label=\"Binocular\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tAudit\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Our tax consulting services \u7a0e\u8ca0\u62c5\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3092 \u30d3\u30b8\u30cd\u30b9\u304c\u6210\u529f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u523b\u3005\u3068\u5909\u5316\u3059\u308b\u7a0e\u6cd5\u3084\u898f\u5236\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3068\u5b9f\u52d9\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002 CONSAVO\u306e\u7a0e\u52d9\u5c02\u9580\u30c1\u30fc\u30e0\u306f\u3001\u56fd\u5185\u5916\u3067\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u3054\u76f8\u8ac7\u306b\u5bfe\u5fdc\u81f4\u3057\u307e\u3059\u3002\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u7a0e\u91d1\u306e\u67fb\u5b9a\u3084\u7a0e\u52d9\u9075\u5b88\u4f53\u5236\u6539\u5584\u304b\u3089\u3001\u95a2\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306b\u95a2\u3057\u3066\u307e\u3067\u3001\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u306a\u60c5\u5831\u4ea4\u63db\u3084\u30bf\u30c3\u30af\u30b9\u30fb\u30eb\u30fc\u30ea\u30f3\u30b0\u306a\u3069\u3092\u306f\u3058\u3081\u3001\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u30c6\u30fc\u30de\u306b\u3064\u3044\u3066\u3082\u3001\u5c02\u9580\u30c1\u30fc\u30e0\u304c\u30ab\u30a6\u30f3\u30bb\u30ea\u30f3\u30b0\u3057\u307e\u3059\u3002\u4e8b\u696d\u518d\u7de8\u4e2d\u4f01\u696d\u306e\u3001\u7a0e\u52d9\u4f1a\u8a08\u4e0a\u306e\u8ab2\u984c\u3092\u5206\u6790\u3057\u3001\u6700\u3082\u7a0e\u52b9\u7387\u306e\u9ad8\u3044\u4e8b\u696d\u518d\u7de8\u65b9\u6cd5\u3092\u3068\u308c\u308b\u3088\u3046\u52a9\u8a00\u3068\u652f\u63f4\u3092\u81f4\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u3084\u308a\u53d6\u308a\u3059\u308b\u969b\u306e\u304a\u5ba2\u69d8\u306e\u4ee3\u7406\u3001\u4ee3\u884c\u3082\u81f4\u3057\u307e\u3059\u3002 \u5f53\u793e\u306e\u591a\u69d8\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3068\u3001\u5e45\u5e83\u3044\u696d\u7a2e\u306b\u308f\u305f\u308b\u73fe\u5730\u306e\u7a0e\u52d9\u77e5\u8b58\u3092\u884c\u4f7f\u3057\u3066\u3001\u304a\u5ba2\u69d8\u304c\u5341\u5206\u306a\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u652f\u63f4\u3092\u81f4\u3057\u307e\u3059\u3002CONSAVO\u306f\u3001EXPERTsuisse\u306eSwiss Code of Conduct Taxation 2021\u3092\u9075\u5b88\u3057\u3066\u3044\u307e\u3059\u3002 \u7a0e\u52d9\u76f8\u8ac7\u30b5\u30fc\u30d3\u30b9 \u56fd\u5185\u5916\u306e\u500b\u4eba\u304a\u3088\u3073\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306e\u30a2\u30c9\u30d0\u30a4\u30b9 \u7a0e\u91d1\u78ba\u5b9a\u7533\u544a\u306e\u6e96\u5099 \u8ca1\u52d9\u304a\u3088\u3073\u4e8b\u696d\u518d\u7de8\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u91d1\u5bfe\u7b56 \u7a0e\u52d9\u88c1\u5b9a\u306b\u95a2\u3059\u308b\u4ea4\u6e09 \u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u7533\u3057\u7acb\u3066\u6642\u306e\u4ee3\u7406\u3001\u7570\u8b70\u306e\u7533\u3057\u7acb\u3066 \u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u53d6\u5f15\u306e\u305f\u3081\u306e\u7a0e\u52d9\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5be9\u67fb \u76f8\u7d9a\u5bfe\u7b56\u3001\u76f8\u7d9a\u7a0e\u3001\u8d08\u4e0e\u7a0e \u6e90\u6cc9\u5fb4\u53ce\u7a0e \u6d88\u8cbb\u7a0e\u3068\u95a2\u7a0e \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3001\u5370\u7d19\u7a0e \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236 \u4e00\u62ec\u8ab2\u7a0e \u76f4\u63a5\u7a0e \u4e8c\u91cd\u8ab2\u7a0e\u5354\u5b9a\u3092\u8003\u616e\u3057\u305f\u56fd\u5185\u5916\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9 \u6cd5\u4eba\u304a\u3088\u3073\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u6e96\u5099 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