﻿{"id":269434,"date":"2021-12-23T15:02:19","date_gmt":"2021-12-23T07:02:19","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=269434"},"modified":"2022-04-26T15:16:03","modified_gmt":"2022-04-26T07:16:03","slug":"%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/","title":{"rendered":"\u6a29\u529b\u7d1b\u4e89\u3092\u717d\u308b\u3082\u3064\u308c\u305f\u4f1a\u8a08\u5b9f\u52d9"},"content":{"rendered":"<p style=\"text-align: justify;\">\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u9001\u96fb\u8cbb\u7528\u306f\u3001\u904e\u53bb\u306e\u3042\u308b\u6642\u70b9\u3067\u3059\u3067\u306b\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3042\u308b\u304c\u652f\u6255\u308f\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\u3092\u88dc\u3046\u4e00\u65b9\u3067\u3001\u5c06\u6765\u306e\u3042\u308b\u6642\u70b9\u3067\u53d7\u3051\u53d6\u308b\u4e88\u5b9a\u306e\u652f\u6255\u306e\u73fe\u5728\u4fa1\u5024\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u5272\u5f15\u4fc2\u6570\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_268006\" aria-describedby=\"caption-attachment-268006\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/beta2.law.asia\/ja\/puja_priyadarshini-hsa_advocates-india_law-s-2\/\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-268006\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Puja_Priyadarshini-HSA_Advocates-India_Law-S.jpg\" alt=\"Puja_Priyadarshini-HSA_Advocates-India_Law-S\" width=\"200\" height=\"250\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Puja_Priyadarshini-HSA_Advocates-India_Law-S.jpg 400w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Puja_Priyadarshini-HSA_Advocates-India_Law-S-240x300.jpg 240w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Puja_Priyadarshini-HSA_Advocates-India_Law-S-336x420.jpg 336w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><figcaption id=\"caption-attachment-268006\" class=\"wp-caption-text\"><strong>Puja Priyadarshini<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>HSA Advocates<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u00a0 \u96fb\u529b\u5206\u91ce\u3067\u306f\u3001\u96fb\u529b\u8cfc\u5165\u5951\u7d04\u306e\u671f\u9593\u4e2d\u3001\u767a\u96fb\u4f1a\u793e\uff08genco\uff09\u306e\u53ce\u5165\u304c\u6642\u5dee\u3067\u53d7\u3051\u53d6\u3089\u308c\u308b\u305f\u3081\u3001\u6599\u91d1\u307e\u305f\u306f\u5897\u5206\u6599\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u5272\u5f15\u7387\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u305d\u308c\u3089\u306e\u6839\u5e95\u306b\u3042\u308b\u9055\u3044\u3092\u660e\u78ba\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5897\u5206\u6599\u91d1\u3068\u3068\u3082\u306b\u9001\u96fb\u8cbb\u7528\u306e\u88c1\u5b9a\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u8ad6\u4e89\u3092\u89e3\u6c7a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u306f\u305a\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u6700\u3082\u91cd\u8981\u306a\u9055\u3044\u306f\u3001\u305d\u306e\u539f\u7406\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7528\u8a9e\u306f\u985e\u4f3c\u3057\u3066\u304a\u308a\u3001\u540c\u3058\u610f\u5473\u3067\u4f7f\u7528\u3067\u304d\u308b\u3068\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u8aa4\u89e3\u306f\u3001\u9001\u96fb\u8cbb\u7528\u304c\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u88dc\u511f\u3068\u3057\u3066\u8acb\u6c42\u3055\u308c\u305f\u96fb\u529b\u90e8\u9580\u306e\u8a34\u8a1f\u306b\u62cd\u8eca\u3092\u304b\u3051\u307e\u3057\u305f\u3002\u4e00\u90e8\u306e\u914d\u96fb\u4f1a\u793e\u306f\u3001\u5272\u5f15\u7387\u306f\u3059\u3067\u306b\u8a31\u53ef\u3055\u308c\u3066\u3044\u308b\u6599\u91d1\u306e\u69cb\u6210\u8981\u7d20\u3067\u3042\u308b\u305f\u3081\u3001\u9001\u96fb\u8cbb\u3082\u8a31\u53ef\u3059\u308b\u3068\u3001gencos\u306b\u3088\u308b\u6599\u91d1\u306e\u4e8c\u91cd\u306e\u56de\u53ce\u306b\u3064\u306a\u304c\u308b\u3068\u4e3b\u5f35\u3057\u3066\u3044\u307e\u3059\u3002\u5f7c\u3089\u306e\u5074\u3067\u306f\u3001gencos\u306f\u3057\u3070\u3057\u3070\u3001\u5897\u5206\u6599\u91d1\u304c\u5272\u5f15\u4fc2\u6570\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u3001\u9001\u96fb\u8cbb\u306e\u8acb\u6c42\u3068\u306f\u7121\u95a2\u4fc2\u306b\u3001\u88dc\u511f\u3068\u3057\u3066\u3001\u5897\u5206\u6599\u91d1\u3092\u8acb\u6c42\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u4e00\u4f8b\u306f\u3001\u30bd\u30fc\u30e9\u30fc\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u8f38\u5165\u306b\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u306b\u3088\u308b\u592a\u967d\u5149\u767a\u96fb\u958b\u767a\u8005\uff08SPD\uff09\u3078\u306e\u30b3\u30b9\u30c8\u306e\u5f71\u97ff\u3067\u3059\u3002\u88dc\u511f\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u3067\u306f\u3001\u5224\u4f8b\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5897\u5206\u6599\u91d1\u306e\u8a08\u7b97\u306b\u5272\u5f15\u7387\u304c\u3059\u3067\u306b\u8003\u616e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u88c1\u5224\u6240\u306f\u3057\u3070\u3057\u3070\u9001\u96fb\u8cbb\u306e\u8acb\u6c42\u3092\u5374\u4e0b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u9001\u96fb\u8cbb\u3068\u5272\u5f15\u4fc2\u6570\u3082\u7570\u306a\u308b\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u9001\u96fb\u8cbb\u306f\u3001\u88ab\u5bb3\u8005\u304c\u88ab\u3063\u305f\u53ce\u5165\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u57cb\u3081\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u305d\u308c\u306f\u4e0d\u5c65\u884c\u5f53\u4e8b\u8005\u306b\u8ab2\u305b\u3089\u308c\u305f\u91d1\u5229\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u5b9a\u306e\u6642\u70b9\u3067\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3042\u308b\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\u3092\u8003\u616e\u3057\u305f\u5148\u7269\u8a08\u7b97\u3067\u3059\u3002\u5bfe\u7167\u7684\u306b\u3001\u5272\u5f15\u7387\u306f\u3001\u5c06\u6765\u306e\u91d1\u984d\u306b\u95a2\u3059\u308b\u652f\u6255\u3044\u306e\u73fe\u5728\u4fa1\u5024\u306b\u5230\u9054\u3059\u308b\u305f\u3081\u306e\u9006\u7b97\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5c06\u6765\u306e\u3042\u308b\u6642\u70b9\u3067\u56de\u53ce\u3055\u308c\u308b\u4e88\u5b9a\u306e\u652f\u6255\u3044\u306e\u4fa1\u5024\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_268010\" aria-describedby=\"caption-attachment-268010\" style=\"width: 200px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/ja\/sagnik_maitra-hsa_advocates-s-2\/\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-268010\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Sagnik_Maitra-HSA_Advocates-S-240x300.jpg\" alt=\"Sagnik_Maitra-HSA_Advocates-S\" width=\"200\" height=\"250\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Sagnik_Maitra-HSA_Advocates-S-240x300.jpg 240w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Sagnik_Maitra-HSA_Advocates-S-336x420.jpg 336w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Sagnik_Maitra-HSA_Advocates-S.jpg 400w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><figcaption id=\"caption-attachment-268010\" class=\"wp-caption-text\"><strong>Sagnik Maitra<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>HSA Advocates<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u00a0 \u6700\u5f8c\u306b\u3001\u3053\u308c\u3089\u306e\u6982\u5ff5\u306f\u3001\u9069\u7528\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306e\u88c1\u5224\u6240\u304c\u7d1b\u4e89\u89e3\u6c7a\u30d7\u30ed\u30bb\u30b9\u306e3\u3064\u306e\u6bb5\u968e\u3001\u3059\u306a\u308f\u3061\u4e8b\u524d\u53c2\u7167\u3001\u5be9\u554f\u4e2d\u3001\u304a\u3088\u3073\u6c7a\u5b9a\u5f8c\u306e\u671f\u9593\u306b\u5229\u606f\u3092\u8a8d\u3081\u3066\u3044\u308b\u306e\u306f\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u3001\u305d\u308c\u3089\u306e\u9593\u306e\u6700\u3082\u91cd\u8981\u306a\u9055\u3044\u306e1\u3064\u3092\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u539f\u5247\u306f\u4e21\u65b9\u3068\u3082\u3001\u88ab\u5bb3\u8005\u306b\u88dc\u511f\u3059\u308b\u305f\u3081\u306b\u5c55\u958b\u3055\u308c\u307e\u3059\u304c\u3001\u8a34\u8a1f\u306e\u3055\u307e\u3056\u307e\u306a\u6bb5\u968e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u4e0a\u8a18\u306e\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u7a0e\u306e\u4f8b\u3067\u306f\u3001SPD\u304c\u6cd5\u4ee4\u306e\u5f8c\u306b\u56de\u53ce\u53ef\u80fd\u306a\u5897\u5206\u6599\u91d1\u3092\u5358\u306b\u4e0e\u3048\u3089\u308c\u308b\u3068\u4eee\u5b9a\u3059\u308b\u3068\u3001SPD\u306f\u6cd5\u4ee4\u5f8c\u306e\u671f\u9593\u306b\u5bfe\u3057\u3066\u306e\u307f\u88dc\u511f\u3055\u308c\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5897\u5206\u6599\u91d1\u306e\u8a08\u7b97\u3067\u306f\u3001\u5b9f\u969b\u306e\u652f\u6255\u3044\u304c\u958b\u59cb\u3055\u308c\u305f\u65e5\u304b\u3089\u306e\u652f\u6255\u3044\u306e\u305a\u308c\u3092\u88dc\u511f\u3059\u308b\u305f\u3081\u306b\u5272\u5f15\u4fc2\u6570\u304c\u4f7f\u7528\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4e8b\u524d\u53c2\u7167\u6bb5\u968e\u304b\u3089\u7d1b\u4e89\u89e3\u6c7a\u6bb5\u968e\u307e\u3067\u306e\u671f\u9593\u3001SPD\u306f\u3001\u652f\u51fa\u65e5\u304b\u3089\u6cd5\u4ee4\u306e\u65e5\u307e\u3067\u306e\u9001\u96fb\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u9650\u308a\u3001\u88dc\u511f\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u5168\u4f53\u3068\u3057\u3066\u3001\u9001\u96fb\u8cbb\u3068\u5272\u5f15\u4fc2\u6570\u306e\u4e21\u65b9\u304c\u3001\u96fb\u529b\u90e8\u9580\u306e\u7d1b\u4e89\u306b\u304a\u3051\u308b\u8fd4\u9084\u306e\u539f\u5247\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u7d4c\u6e08\u539f\u5247\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5f53\u4e8b\u8005\u3092\u3001\u6cd5\u7684\u307e\u305f\u306f\u7d4c\u6e08\u7684\u640d\u5bb3\u3092\u88ab\u308b\u524d\u306b\u4eab\u53d7\u3057\u3066\u3044\u305f\u306e\u3068\u540c\u3058\u7d4c\u6e08\u7684\u5730\u4f4d\u306b\u623b\u3059\u305f\u3081\u306e\u624b\u6bb5\u3067\u3059\u30022\u3064\u306e\u539f\u5247\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6599\u91d1\u306e\u5f15\u304d\u4e0a\u3052\u306b\u4f34\u3046\u9001\u96fb\u8cbb\u306e\u88c1\u5b9a\u306b\u95a2\u3059\u308b\u591a\u6570\u306e\u7d1b\u4e89\u3092\u6e1b\u3089\u3059\u306e\u306b\u975e\u5e38\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u78ba\u304b\u306b\u8a34\u8a1f\u5f53\u4e8b\u8005\u306e\u6642\u9593\u3068\u30b3\u30b9\u30c8\u306e\u5927\u5e45\u306a\u7bc0\u7d04\u306b\u3064\u306a\u304c\u308a\u3001\u898f\u5236\u59d4\u54e1\u4f1a\u3084\u6cd5\u5ef7\u3067\u306e\u8a34\u8a1f\u306e\u672a\u51e6\u7406\u5206\u3092\u6e1b\u3089\u3059\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p><em><span class=\"vantage-grey\">Puja Priyadarshini\uff08\u5de6\uff09\u306f HSA Advocates \u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3001Sagnik Maitra \u306f\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3067\u3059\u3002<\/span><\/em><\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2019\/10\/HSA-Advocates-logo-e1603072821808.jpg\" alt=\"HSA Advocates\" width=\"300\" height=\"128\" \/><\/p>\n<p style=\"text-align: center;\"><strong>HSA Advocates<\/strong><\/p>\n<p style=\"text-align: center;\">81\/1, Adchini<\/p>\n<p style=\"text-align: center;\">Sri Aurobindo Marg<\/p>\n<p style=\"text-align: center;\">New Delhi \u2013 110 017<br \/>\nIndia<\/p>\n<p style=\"text-align: center;\">Construction House 5\/F Walchand Hirachand Marg<\/p>\n<p style=\"text-align: center;\">Ballard Estate<\/p>\n<p style=\"text-align: center;\">Mumbai \u2013 400 001<br \/>\nIndia<\/p>\n<p style=\"text-align: center;\"><strong>Contact details<\/strong><br \/>\nTel:\u00a0+91 11 6638 7000 \/\u00a0+91 22 4340 0400<\/p>\n<p style=\"text-align: center;\">Email: <a href=\"mailto:mail@hsalegal.com\">mail@hsalegal.com<\/a><br \/>\n<a href=\"http:\/\/www.hsalegal.com\">www.hsalegal.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u9001\u96fb\u8cbb\u7528\u306f\u3001\u904e\u53bb\u306e\u3042\u308b\u6642\u70b9\u3067\u3059\u3067\u306b\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3042\u308b\u304c\u652f\u6255\u308f\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\u3092\u88dc\u3046\u4e00\u65b9\u3067\u3001\u5c06\u6765\u306e\u3042\u308b\u6642\u70b9\u3067\u53d7\u3051\u53d6\u308b\u4e88\u5b9a\u306e\u652f\u6255\u306e\u73fe\u5728\u4fa1\u5024\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u5272\u5f15\u4fc2\u6570\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002 \u00a0 \u96fb\u529b\u5206\u91ce\u3067\u306f\u3001\u96fb\u529b\u8cfc\u5165\u5951\u7d04\u306e\u671f\u9593\u4e2d\u3001\u767a\u96fb\u4f1a\u793e\uff08genco\uff09\u306e\u53ce\u5165\u304c\u6642\u5dee\u3067\u53d7\u3051\u53d6\u3089\u308c\u308b\u305f\u3081\u3001\u6599\u91d1\u307e\u305f\u306f\u5897\u5206\u6599\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u5272\u5f15\u7387\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u305d\u308c\u3089\u306e\u6839\u5e95\u306b\u3042\u308b\u9055\u3044\u3092\u660e\u78ba\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5897\u5206\u6599\u91d1\u3068\u3068\u3082\u306b\u9001\u96fb\u8cbb\u7528\u306e\u88c1\u5b9a\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u8ad6\u4e89\u3092\u89e3\u6c7a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u306f\u305a\u3067\u3059\u3002 \u00a0 \u6700\u3082\u91cd\u8981\u306a\u9055\u3044\u306f\u3001\u305d\u306e\u539f\u7406\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7528\u8a9e\u306f\u985e\u4f3c\u3057\u3066\u304a\u308a\u3001\u540c\u3058\u610f\u5473\u3067\u4f7f\u7528\u3067\u304d\u308b\u3068\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u8aa4\u89e3\u306f\u3001\u9001\u96fb\u8cbb\u7528\u304c\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u88dc\u511f\u3068\u3057\u3066\u8acb\u6c42\u3055\u308c\u305f\u96fb\u529b\u90e8\u9580\u306e\u8a34\u8a1f\u306b\u62cd\u8eca\u3092\u304b\u3051\u307e\u3057\u305f\u3002\u4e00\u90e8\u306e\u914d\u96fb\u4f1a\u793e\u306f\u3001\u5272\u5f15\u7387\u306f\u3059\u3067\u306b\u8a31\u53ef\u3055\u308c\u3066\u3044\u308b\u6599\u91d1\u306e\u69cb\u6210\u8981\u7d20\u3067\u3042\u308b\u305f\u3081\u3001\u9001\u96fb\u8cbb\u3082\u8a31\u53ef\u3059\u308b\u3068\u3001gencos\u306b\u3088\u308b\u6599\u91d1\u306e\u4e8c\u91cd\u306e\u56de\u53ce\u306b\u3064\u306a\u304c\u308b\u3068\u4e3b\u5f35\u3057\u3066\u3044\u307e\u3059\u3002\u5f7c\u3089\u306e\u5074\u3067\u306f\u3001gencos\u306f\u3057\u3070\u3057\u3070\u3001\u5897\u5206\u6599\u91d1\u304c\u5272\u5f15\u4fc2\u6570\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u3001\u9001\u96fb\u8cbb\u306e\u8acb\u6c42\u3068\u306f\u7121\u95a2\u4fc2\u306b\u3001\u88dc\u511f\u3068\u3057\u3066\u3001\u5897\u5206\u6599\u91d1\u3092\u8acb\u6c42\u3057\u307e\u3059\u3002 \u00a0 \u4e00\u4f8b\u306f\u3001\u30bd\u30fc\u30e9\u30fc\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u8f38\u5165\u306b\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u306b\u3088\u308b\u592a\u967d\u5149\u767a\u96fb\u958b\u767a\u8005\uff08SPD\uff09\u3078\u306e\u30b3\u30b9\u30c8\u306e\u5f71\u97ff\u3067\u3059\u3002\u88dc\u511f\u306b\u95a2\u3059\u308b\u7d1b\u4e89\u3067\u306f\u3001\u5224\u4f8b\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5897\u5206\u6599\u91d1\u306e\u8a08\u7b97\u306b\u5272\u5f15\u7387\u304c\u3059\u3067\u306b\u8003\u616e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u88c1\u5224\u6240\u306f\u3057\u3070\u3057\u3070\u9001\u96fb\u8cbb\u306e\u8acb\u6c42\u3092\u5374\u4e0b\u3057\u307e\u3057\u305f\u3002 \u00a0 \u9001\u96fb\u8cbb\u3068\u5272\u5f15\u4fc2\u6570\u3082\u7570\u306a\u308b\u65b9\u6cd5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u9001\u96fb\u8cbb\u306f\u3001\u88ab\u5bb3\u8005\u304c\u88ab\u3063\u305f\u53ce\u5165\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u57cb\u3081\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u305d\u308c\u306f\u4e0d\u5c65\u884c\u5f53\u4e8b\u8005\u306b\u8ab2\u305b\u3089\u308c\u305f\u91d1\u5229\u306b\u30ea\u30f3\u30af\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u5b9a\u306e\u6642\u70b9\u3067\u652f\u6255\u3044\u7fa9\u52d9\u304c\u3042\u308b\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\u3092\u8003\u616e\u3057\u305f\u5148\u7269\u8a08\u7b97\u3067\u3059\u3002\u5bfe\u7167\u7684\u306b\u3001\u5272\u5f15\u7387\u306f\u3001\u5c06\u6765\u306e\u91d1\u984d\u306b\u95a2\u3059\u308b\u652f\u6255\u3044\u306e\u73fe\u5728\u4fa1\u5024\u306b\u5230\u9054\u3059\u308b\u305f\u3081\u306e\u9006\u7b97\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5c06\u6765\u306e\u3042\u308b\u6642\u70b9\u3067\u56de\u53ce\u3055\u308c\u308b\u4e88\u5b9a\u306e\u652f\u6255\u3044\u306e\u4fa1\u5024\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002 \u00a0 \u6700\u5f8c\u306b\u3001\u3053\u308c\u3089\u306e\u6982\u5ff5\u306f\u3001\u9069\u7528\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306e\u88c1\u5224\u6240\u304c\u7d1b\u4e89\u89e3\u6c7a\u30d7\u30ed\u30bb\u30b9\u306e3\u3064\u306e\u6bb5\u968e\u3001\u3059\u306a\u308f\u3061\u4e8b\u524d\u53c2\u7167\u3001\u5be9\u554f\u4e2d\u3001\u304a\u3088\u3073\u6c7a\u5b9a\u5f8c\u306e\u671f\u9593\u306b\u5229\u606f\u3092\u8a8d\u3081\u3066\u3044\u308b\u306e\u306f\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u3001\u305d\u308c\u3089\u306e\u9593\u306e\u6700\u3082\u91cd\u8981\u306a\u9055\u3044\u306e1\u3064\u3092\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u539f\u5247\u306f\u4e21\u65b9\u3068\u3082\u3001\u88ab\u5bb3\u8005\u306b\u88dc\u511f\u3059\u308b\u305f\u3081\u306b\u5c55\u958b\u3055\u308c\u307e\u3059\u304c\u3001\u8a34\u8a1f\u306e\u3055\u307e\u3056\u307e\u306a\u6bb5\u968e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002 \u00a0 \u4e0a\u8a18\u306e\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u7a0e\u306e\u4f8b\u3067\u306f\u3001SPD\u304c\u6cd5\u4ee4\u306e\u5f8c\u306b\u56de\u53ce\u53ef\u80fd\u306a\u5897\u5206\u6599\u91d1\u3092\u5358\u306b\u4e0e\u3048\u3089\u308c\u308b\u3068\u4eee\u5b9a\u3059\u308b\u3068\u3001SPD\u306f\u6cd5\u4ee4\u5f8c\u306e\u671f\u9593\u306b\u5bfe\u3057\u3066\u306e\u307f\u88dc\u511f\u3055\u308c\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5897\u5206\u6599\u91d1\u306e\u8a08\u7b97\u3067\u306f\u3001\u5b9f\u969b\u306e\u652f\u6255\u3044\u304c\u958b\u59cb\u3055\u308c\u305f\u65e5\u304b\u3089\u306e\u652f\u6255\u3044\u306e\u305a\u308c\u3092\u88dc\u511f\u3059\u308b\u305f\u3081\u306b\u5272\u5f15\u4fc2\u6570\u304c\u4f7f\u7528\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4e8b\u524d\u53c2\u7167\u6bb5\u968e\u304b\u3089\u7d1b\u4e89\u89e3\u6c7a\u6bb5\u968e\u307e\u3067\u306e\u671f\u9593\u3001SPD\u306f\u3001\u652f\u51fa\u65e5\u304b\u3089\u6cd5\u4ee4\u306e\u65e5\u307e\u3067\u306e\u9001\u96fb\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u9650\u308a\u3001\u88dc\u511f\u3055\u308c\u307e\u305b\u3093\u3002 \u00a0 \u5168\u4f53\u3068\u3057\u3066\u3001\u9001\u96fb\u8cbb\u3068\u5272\u5f15\u4fc2\u6570\u306e\u4e21\u65b9\u304c\u3001\u96fb\u529b\u90e8\u9580\u306e\u7d1b\u4e89\u306b\u304a\u3051\u308b\u8fd4\u9084\u306e\u539f\u5247\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u7d4c\u6e08\u539f\u5247\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5f53\u4e8b\u8005\u3092\u3001\u6cd5\u7684\u307e\u305f\u306f\u7d4c\u6e08\u7684\u640d\u5bb3\u3092\u88ab\u308b\u524d\u306b\u4eab\u53d7\u3057\u3066\u3044\u305f\u306e\u3068\u540c\u3058\u7d4c\u6e08\u7684\u5730\u4f4d\u306b\u623b\u3059\u305f\u3081\u306e\u624b\u6bb5\u3067\u3059\u30022\u3064\u306e\u539f\u5247\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6599\u91d1\u306e\u5f15\u304d\u4e0a\u3052\u306b\u4f34\u3046\u9001\u96fb\u8cbb\u306e\u88c1\u5b9a\u306b\u95a2\u3059\u308b\u591a\u6570\u306e\u7d1b\u4e89\u3092\u6e1b\u3089\u3059\u306e\u306b\u975e\u5e38\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u306f\u78ba\u304b\u306b\u8a34\u8a1f\u5f53\u4e8b\u8005\u306e\u6642\u9593\u3068\u30b3\u30b9\u30c8\u306e\u5927\u5e45\u306a\u7bc0\u7d04\u306b\u3064\u306a\u304c\u308a\u3001\u898f\u5236\u59d4\u54e1\u4f1a\u3084\u6cd5\u5ef7\u3067\u306e\u8a34\u8a1f\u306e\u672a\u51e6\u7406\u5206\u3092\u6e1b\u3089\u3059\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002 Puja Priyadarshini\uff08\u5de6\uff09\u306f HSA Advocates \u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3001Sagnik Maitra \u306f\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3067\u3059\u3002 HSA Advocates 81\/1, Adchini Sri Aurobindo Marg New Delhi \u2013 110 017 India Construction House 5\/F Walchand Hirachand Marg Ballard Estate Mumbai \u2013 400 001 India Contact details Tel:\u00a0+91 11 6638 7000 \/\u00a0+91<\/p>\n","protected":false},"author":17,"featured_media":268022,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[8404,8530],"tags":[40178,116303,116304,116300,116305,116301,116297,116302],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6a29\u529b\u7d1b\u4e89\u3092\u717d\u308b\u3082\u3064\u308c\u305f\u4f1a\u8a08\u5b9f\u52d9\" \/>\n<meta property=\"og:description\" content=\"\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-23T07:02:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-26T07:16:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:site\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Grace\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#organization\",\"name\":\"Law.asia\",\"url\":\"https:\/\/beta2.law.asia\/jp\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\",\"https:\/\/www.linkedin.com\/company\/vantage-asia-publishing-limited\/\",\"https:\/\/twitter.com\/ablj_insights\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#logo\",\"inLanguage\":\"jp\",\"url\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"contentUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"width\":152,\"height\":152,\"caption\":\"Law.asia\"},\"image\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#website\",\"url\":\"https:\/\/beta2.law.asia\/jp\/\",\"name\":\"Law.asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/beta2.law.asia\/jp\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"jp\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#primaryimage\",\"inLanguage\":\"jp\",\"url\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg\",\"contentUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg\",\"width\":900,\"height\":600,\"caption\":\"Tangled-accounting-practices-fuel-L\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#webpage\",\"url\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/\",\"name\":\"\\u6a29\\u529b\\u7d1b\\u4e89\\u3092\\u717d\\u308b\\u3082\\u3064\\u308c\\u305f\\u4f1a\\u8a08\\u5b9f\\u52d9 | Asia Business Law Journal\",\"isPartOf\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#primaryimage\"},\"datePublished\":\"2021-12-23T07:02:19+00:00\",\"dateModified\":\"2022-04-26T07:16:03+00:00\",\"description\":\"\\u9001\\u96fb\\u8cbb\\u7528\\u3068\\u5272\\u5f15\\u4fc2\\u6570\\u3001\\u307e\\u305f\\u306f\\u5272\\u5f15\\u7387\\u306f\\u3001\\u5546\\u4e8b\\u7d1b\\u4e89\\u306e\\u5f53\\u4e8b\\u8005\\u306b\\u4e0e\\u3048\\u3089\\u308c\\u308b\\u6551\\u6e08\\u3092\\u8a08\\u7b97\\u3059\\u308b\\u4e0a\\u3067\\u91cd\\u8981\\u306a\\u539f\\u5247\\u3067\\u3059\\u3002\\u3053\\u308c\\u3089\\u306e\\u7d4c\\u6e08\\u7684\\u6982\\u5ff5\\u306f\\u3069\\u3061\\u3089\\u3082\\u304a\\u91d1\\u306e\\u6642\\u9593\\u7684\\u4fa1\\u5024\\u306e\\u539f\\u5247\\u306b\\u57fa\\u3065\\u3044\\u3066\\u3044\\u307e\\u3059\\u304c\\u3001\\u6027\\u8cea\\u3068\\u7528\\u9014\\u306f\\u307e\\u3063\\u305f\\u304f\\u7570\\u306a\\u308a\\u307e\\u3059\\u3002\",\"breadcrumb\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#breadcrumb\"},\"inLanguage\":\"jp\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#webpage\"},\"author\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/e0bd5ccb1cc9483bf4a3ba533d3ee10a\"},\"headline\":\"\\u6a29\\u529b\\u7d1b\\u4e89\\u3092\\u717d\\u308b\\u3082\\u3064\\u308c\\u305f\\u4f1a\\u8a08\\u5b9f\\u52d9\",\"datePublished\":\"2021-12-23T07:02:19+00:00\",\"dateModified\":\"2022-04-26T07:16:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#webpage\"},\"wordCount\":64,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#organization\"},\"image\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg\",\"keywords\":[\"HSA Advocates\",\"Puja Priyadarshini\",\"Sagnik Maitra\",\"\\u4f1a\\u8a08\\u5b9f\\u52d9\",\"\\u5272\\u5f15\\u7387\",\"\\u6a29\\u529b\\u7d1b\\u4e89\",\"\\u7d1b\\u4e89\",\"\\u96fb\\u529b\"],\"articleSection\":[\"Asia Business Law Journal\",\"\\u30d7\\u30ed\\u306e\\u5206\\u6790\"],\"inLanguage\":\"jp\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#respond\"]}],\"copyrightYear\":\"2021\",\"copyrightHolder\":{\"@id\":\"https:\/\/beta2.law.asia\/#organization\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/e0bd5ccb1cc9483bf4a3ba533d3ee10a\",\"name\":\"Grace\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#personlogo\",\"inLanguage\":\"jp\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a2aa2e9f56950a8f8c5e481b547c15b9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a2aa2e9f56950a8f8c5e481b547c15b9?s=96&d=mm&r=g\",\"caption\":\"Grace\"},\"url\":\"https:\/\/beta2.law.asia\/jp\/author\/van_author4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"description":"\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"\u6a29\u529b\u7d1b\u4e89\u3092\u717d\u308b\u3082\u3064\u308c\u305f\u4f1a\u8a08\u5b9f\u52d9","og_description":"\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002","og_url":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/","og_site_name":"Law.asia","article_publisher":"https:\/\/www.facebook.com\/AsiaBusinessLaw\/","article_published_time":"2021-12-23T07:02:19+00:00","article_modified_time":"2022-04-26T07:16:03+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_creator":"@ablj_insights","twitter_site":"@ablj_insights","twitter_misc":{"Written by":"Grace","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/beta2.law.asia\/jp\/#organization","name":"Law.asia","url":"https:\/\/beta2.law.asia\/jp\/","sameAs":["https:\/\/www.facebook.com\/AsiaBusinessLaw\/","https:\/\/www.linkedin.com\/company\/vantage-asia-publishing-limited\/","https:\/\/twitter.com\/ablj_insights"],"logo":{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/jp\/#logo","inLanguage":"jp","url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","contentUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","width":152,"height":152,"caption":"Law.asia"},"image":{"@id":"https:\/\/beta2.law.asia\/jp\/#logo"}},{"@type":"WebSite","@id":"https:\/\/beta2.law.asia\/jp\/#website","url":"https:\/\/beta2.law.asia\/jp\/","name":"Law.asia","description":"","publisher":{"@id":"https:\/\/beta2.law.asia\/jp\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/beta2.law.asia\/jp\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"jp"},{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#primaryimage","inLanguage":"jp","url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg","contentUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg","width":900,"height":600,"caption":"Tangled-accounting-practices-fuel-L"},{"@type":"WebPage","@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#webpage","url":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/","name":"\u6a29\u529b\u7d1b\u4e89\u3092\u717d\u308b\u3082\u3064\u308c\u305f\u4f1a\u8a08\u5b9f\u52d9 | Asia Business Law Journal","isPartOf":{"@id":"https:\/\/beta2.law.asia\/jp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#primaryimage"},"datePublished":"2021-12-23T07:02:19+00:00","dateModified":"2022-04-26T07:16:03+00:00","description":"\u9001\u96fb\u8cbb\u7528\u3068\u5272\u5f15\u4fc2\u6570\u3001\u307e\u305f\u306f\u5272\u5f15\u7387\u306f\u3001\u5546\u4e8b\u7d1b\u4e89\u306e\u5f53\u4e8b\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u6551\u6e08\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u539f\u5247\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u6e08\u7684\u6982\u5ff5\u306f\u3069\u3061\u3089\u3082\u304a\u91d1\u306e\u6642\u9593\u7684\u4fa1\u5024\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u3068\u7528\u9014\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002","breadcrumb":{"@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#breadcrumb"},"inLanguage":"jp","potentialAction":[{"@type":"ReadAction","target":["https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"Article","@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#article","isPartOf":{"@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#webpage"},"author":{"@id":"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/e0bd5ccb1cc9483bf4a3ba533d3ee10a"},"headline":"\u6a29\u529b\u7d1b\u4e89\u3092\u717d\u308b\u3082\u3064\u308c\u305f\u4f1a\u8a08\u5b9f\u52d9","datePublished":"2021-12-23T07:02:19+00:00","dateModified":"2022-04-26T07:16:03+00:00","mainEntityOfPage":{"@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#webpage"},"wordCount":64,"commentCount":0,"publisher":{"@id":"https:\/\/beta2.law.asia\/jp\/#organization"},"image":{"@id":"https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#primaryimage"},"thumbnailUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/12\/Tangled-accounting-practices-fuel-L-1.jpg","keywords":["HSA Advocates","Puja Priyadarshini","Sagnik Maitra","\u4f1a\u8a08\u5b9f\u52d9","\u5272\u5f15\u7387","\u6a29\u529b\u7d1b\u4e89","\u7d1b\u4e89","\u96fb\u529b"],"articleSection":["Asia Business Law Journal","\u30d7\u30ed\u306e\u5206\u6790"],"inLanguage":"jp","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/beta2.law.asia\/jp\/%e3%82%82%e3%81%a4%e3%82%8c%e3%81%9f%e4%bc%9a%e8%a8%88%e5%ae%9f%e5%8b%99%e3%81%af%e6%a8%a9%e5%8a%9b%e7%b4%9b%e4%ba%89%e3%82%92%e7%85%bd%e3%82%8b\/#respond"]}],"copyrightYear":"2021","copyrightHolder":{"@id":"https:\/\/beta2.law.asia\/#organization"}},{"@type":"Person","@id":"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/e0bd5ccb1cc9483bf4a3ba533d3ee10a","name":"Grace","image":{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/jp\/#personlogo","inLanguage":"jp","url":"https:\/\/secure.gravatar.com\/avatar\/a2aa2e9f56950a8f8c5e481b547c15b9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a2aa2e9f56950a8f8c5e481b547c15b9?s=96&d=mm&r=g","caption":"Grace"},"url":"https:\/\/beta2.law.asia\/jp\/author\/van_author4\/"}]}},"_links":{"self":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts\/269434"}],"collection":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/comments?post=269434"}],"version-history":[{"count":3,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts\/269434\/revisions"}],"predecessor-version":[{"id":301584,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts\/269434\/revisions\/301584"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/media\/268022"}],"wp:attachment":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/media?parent=269434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/categories?post=269434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/tags?post=269434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}