{"id":6118,"date":"2024-05-27T11:02:36","date_gmt":"2024-05-27T04:02:36","guid":{"rendered":"https:\/\/fdi.co.th\/?p=6118"},"modified":"2024-06-18T11:13:03","modified_gmt":"2024-06-18T04:13:03","slug":"5-checklist-%e0%b8%aa%e0%b8%b3%e0%b8%84%e0%b8%b1%e0%b8%8d%e0%b8%aa%e0%b8%b3%e0%b8%ab%e0%b8%a3%e0%b8%b1%e0%b8%9a%e0%b8%81%e0%b8%b2%e0%b8%a3-%e0%b8%97%e0%b8%b3%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/jp\/blog\/5-checklist-%e0%b8%aa%e0%b8%b3%e0%b8%84%e0%b8%b1%e0%b8%8d%e0%b8%aa%e0%b8%b3%e0%b8%ab%e0%b8%a3%e0%b8%b1%e0%b8%9a%e0%b8%81%e0%b8%b2%e0%b8%a3-%e0%b8%97%e0%b8%b3%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5\/","title":{"rendered":"\u7d0d\u7a0e\u3067\u5927\u5207\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6118\" class=\"elementor elementor-6118\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78973be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78973be\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f7eade1\" data-id=\"f7eade1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e768c0 elementor-widget elementor-widget-text-editor\" data-id=\"5e768c0\" data-element_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<p>\u671f\u9650\u5185\u306b\u6b63\u3057\u3044\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u91d1\u304c\u6e1b\u984d\u3055\u308c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u91d1\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u6b21\u306e 5 \u3064\u306e\u91cd\u8981\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b31a7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b31a7b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-832a2ba\" data-id=\"832a2ba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a53229c elementor-widget elementor-widget-heading\" data-id=\"a53229c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. \u91cd\u8981\u306a\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d763b51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d763b51\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86f61eb\" data-id=\"86f61eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7b5c46 elementor-widget elementor-widget-text-editor\" data-id=\"d7b5c46\" data-element_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<p>\u307e\u305a\u3001\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u63c3\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><ul><li><strong>\u7d66\u4e0e\u660e\u7d30<\/strong>: \u8ffd\u52a0\u306e\u53ce\u5165\u9805\u76ee\u304c\u3042\u308b\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u5e74\u9593\u3092\u901a\u3058\u305f\u6bce\u6708\u7d66\u4e0e\u660e\u7d30\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/li><li><strong>\u571f\u5730\u304a\u3088\u3073\/\u307e\u305f\u306f\u5efa\u7269\u306e\u8cc3\u8cb8\u6599\u9818\u53ce\u66f8<\/strong>\uff1a\u5bb6\u8cc3\u53ce\u5165\u304c\u3042\u308b\u65b9\u5411\u3051<\/li><li><strong>\u8077\u696d\u304b\u3089\u306e\u9818\u53ce\u66f8<\/strong>\uff1a\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u5411\u3051<\/li><li><strong>\u5404\u7a2e\u7a0e\u984d\u63a7\u9664\u306e\u9818\u53ce\u66f8<\/strong>\uff1a\u6559\u80b2\u6a5f\u5668\u306e\u8cbb\u7528\u306a\u3069\u751f\u547d\u4fdd\u967a\u6599\u990a\u80b2\u8cbb<\/li><li><strong>\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/strong>\uff1a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7d0d\u7a0e\u8a3c\u660e\u66f8\uff08Por.Por.20\uff09\u3001\u6e90\u6cc9\u5fb4\u53ce\u8a3c\u660e\u66f8\uff08S.T.D.1\uff09\u306a\u3069<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e110dd0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e110dd0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-637b1fe\" data-id=\"637b1fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-553e47e elementor-widget elementor-widget-heading\" data-id=\"553e47e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. e-Filing\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cfef8cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfef8cb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1d87d1\" data-id=\"f1d87d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-672017c elementor-widget elementor-widget-text-editor\" data-id=\"672017c\" data-element_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<p>\u6b73\u5165\u5c40\u306b\u306f\u3001\u6240\u5f97\u60c5\u5831\u306e\u78ba\u8a8d\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u63d0\u51fa\u3067\u304d\u308b\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u524d\u306b\u3001\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u306e\u60c5\u5831\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3001\u60c5\u5831\u304c\u6b63\u3057\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4714adb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4714adb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46fff25\" data-id=\"46fff25\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bed28f1 elementor-widget elementor-widget-image\" data-id=\"bed28f1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"840\" height=\"560\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-1024x683.jpg\" class=\"attachment-large size-large wp-image-6120\" alt=\"\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23 \u0e17\u0e33\u0e20\u0e32\u0e29\u0e35\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-1024x683.jpg 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-300x200.jpg 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-768x512.jpg 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-1536x1024.jpg 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-18x12.jpg 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23-\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35.jpg 1800w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-08c0634 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08c0634\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-372b1fc\" data-id=\"372b1fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd622b8 elementor-widget elementor-widget-heading\" data-id=\"bd622b8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. \u6b63\u3057\u3044\u7d0d\u7a0e\u30d5\u30a9\u30fc\u30e0\u3092\u9078\u629e\u3057\u307e\u3059<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f43f20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f43f20\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-073867e\" data-id=\"073867e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b5fe13 elementor-widget elementor-widget-text-editor\" data-id=\"8b5fe13\" data-element_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<p>\u6b73\u5165\u5c40\u306b\u306f\u3001\u9078\u629e\u3067\u304d\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u30d5\u30a9\u30fc\u30e0\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u72b6\u6cc1\u306b\u5408\u3063\u305f\u3082\u306e\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p><strong>\u500b\u4eba<\/strong><\/p><ul><li class=\" translation-block\"><strong>P.N.D.90<\/strong> \u6b73\u5165\u6cd5\u7b2c 40 \u6761(1)\uff5e\u7b2c 40(8) \u9805\u306b\u57fa\u3065\u3044\u3066\u8907\u6570\u306e\u7a2e\u985e\u307e\u305f\u306f 1 \u7a2e\u985e\u306e\u307f\u306e\u53ce\u5165\u304c\u3042\u308b\u4eba\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3002\u3057\u304b\u3057\u3001\u6b73\u5165\u6cd5\u7b2c 40 \u6761\u7b2c 1 \u9805\u306b\u57fa\u3065\u304f\u53ce\u5165\u306f\u3053\u308c\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7533\u544a\u671f\u9650\u306f\u6b21\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306e 1 \u6708 1 \u65e5\u304b\u3089 3 \u6708 31 \u65e5\u307e\u3067\u3067\u3059\u3002<\/li><li><strong>P.N.D.91<\/strong> \u6b73\u5165\u6cd5\u7b2c 40 \u6761(1)\uff5e\u7b2c 40(8) \u9805\u306b\u57fa\u3065\u3044\u3066\u8907\u6570\u306e\u7a2e\u985e\u307e\u305f\u306f 1 \u7a2e\u985e\u306e\u307f\u306e\u53ce\u5165\u304c\u3042\u308b\u4eba\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3002\u3057\u304b\u3057\u3001\u6b73\u5165\u6cd5\u7b2c 40 \u6761\u7b2c 1 \u9805\u306b\u57fa\u3065\u304f\u53ce\u5165\u306f\u3053\u308c\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7533\u544a\u671f\u9650\u306f\u6b21\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306e 1 \u6708 1 \u65e5\u304b\u3089 3 \u6708 31 \u65e5\u307e\u3067\u3067\u3059\u3002<\/li><li><strong>P.N.D.94<\/strong> \u534a\u5e74\u5206\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u30d5\u30a9\u30fc\u30e0\u6b73\u5165\u6cd5\u7b2c40\u6761(5)(6)(7)(8)\u306b\u57fa\u3065\u304f\u53ce\u5165\u306e\u3042\u308b\u65b9\u5bfe\u8c61\u63d0\u51fa\u671f\u9650\u306f\u540c\u8ab2\u7a0e\u5e74\u5ea6\u306e7\u67081\u65e5\u304b\u30899\u670830\u65e5\u307e\u3067\u3067\u3059\u3002<\/li><\/ul><p><strong>\u6cd5\u4eba<\/strong><\/p><ul><li><strong>P.N.D.1<\/strong> \u6240\u5f97\u306e\u652f\u6255\u8005\u304c\u500b\u4eba\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u4f1a\u793e\u3001\u56e3\u4f53\u3001\u307e\u305f\u306f\u500b\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u3042\u308b\u5834\u5408\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u30d5\u30a9\u30fc\u30e0\u3002\u500b\u4eba\u306e\u7d0d\u7a0e\u8005\u306b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u624b\u6570\u6599\u306a\u3069\u306e\u5f62\u3067\u53ce\u5165\u3092\u652f\u6255\u3046\u3082\u306e\u3002<\/li><li><strong>P.N.D.2<\/strong> \u652f\u6255\u8005\u304c\u500b\u4eba\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u4f1a\u793e\u3001\u56e3\u4f53\u3001\u307e\u305f\u306f\u500b\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u3042\u308b\u5834\u5408\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u30d5\u30a9\u30fc\u30e0\u3002\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u3055\u307e\u3056\u307e\u306a\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u5f62\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9810\u91d1\u5229\u606f\u624b\u5f62\u306e\u5229\u606f\u3001\u914d\u5f53\u91d1\u306a\u3069\u3002<\/li><li><strong>P.N.D.3<\/strong> \u6240\u5f97\u306e\u652f\u6255\u8005\u304c\u500b\u4eba\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u4f1a\u793e\u3001\u56e3\u4f53\u3001\u307e\u305f\u306f\u500b\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u3042\u308b\u5834\u5408\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u30d5\u30a9\u30fc\u30e0\u3002\u4e0d\u52d5\u7523\u8cc3\u8cb8\u6599\u3001\u8acb\u8ca0\u696d\u8005\u624b\u6570\u6599\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u3001\u4eba\u4ef6\u8cbb\u3001\u5e83\u544a\u8cbb\u3001\u4ea4\u901a\u8cbb\u306a\u3069\u306e\u5f62\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u91d1\u92ad\u306e\u53d7\u53d6\u4eba\u304c\u81ea\u7136\u4eba\u3067\u3042\u308b\u5834\u5408\u3002<\/li><li><strong>P.N.D.53<\/strong> \u652f\u6255\u8005\u304c\u653f\u5e9c\u3001\u653f\u5e9c\u6a5f\u95a2\u3001\u4f1a\u793e\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u30d5\u30a9\u30fc\u30e0\u3002\u307e\u305f\u306f\u4ed6\u306e\u6cd5\u4eba\u652f\u6255\u3048\u308b\u30bf\u30a4\u30d7\u7269\u4ef6\u8cc3\u8cb8\u6599\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u30b5\u30fc\u30d3\u30b9\u6599\u3001\u4eba\u4ef6\u8cbb\u3001\u5e83\u544a\u8cbb\u3001\u53d7\u53d6\u4eba\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306e\u4ea4\u901a\u8cbb\u306a\u3069\u3002<\/li><li><strong>P.N.D.51<\/strong> \u4f1a\u793e\u306e\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u3067\u3059\u3002\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u4f1a\u8a08\u671f\u9593\u306e\u534a\u5206\uff086\u304b\u6708\uff09<\/li><li><strong>P.N.D.50<\/strong> \u4f1a\u793e\u306e\u6bce\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u3067\u3059\u3002\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u304b\u3089\u53ce\u5165\u3092\u53d6\u5f97\u3057\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec20f18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec20f18\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c4f78d1\" data-id=\"c4f78d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e419ad6 elementor-widget elementor-widget-heading\" data-id=\"e419ad6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. \u4fbf\u5229\u306a\u7d0d\u7a0e\u7533\u544a\u30c1\u30e3\u30cd\u30eb\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-298e924 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"298e924\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3739c71\" data-id=\"3739c71\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-502aa30 elementor-widget elementor-widget-text-editor\" data-id=\"502aa30\" data-element_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<p>\u73fe\u5728\u3001\u500b\u4eba\u306e\u7a0e\u91d1\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u30c1\u30e3\u30cd\u30eb\u306f\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3054\u90fd\u5408\u306e\u3088\u3044\u30c1\u30e3\u30f3\u30cd\u30eb\u3092\u304a\u9078\u3073\u304f\u3060\u3055\u3044\u3002<\/p><ul><li><strong>\u7a0e\u52d9\u7f72\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong>: <a href=\"https:\/\/efiling.rd.go.th\/\">https:\/\/efiling.rd.go.th\/<\/a><\/li><li><strong>\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u901a\u3058\u3066\u63d0\u51fa\u3059\u308b <\/strong><strong>e-Filing<\/strong>: \u7a0e\u52d9\u7f72\u306e Web \u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002<\/li><li><strong>e-Tax <\/strong><strong>\u3092\u5229\u7528\u3059\u308b<\/strong>: \u30af\u30eb\u30f3\u30bf\u30a4\u9280\u884c\u306b\u3066\u30b5\u30a4\u30a2\u30e0\u5546\u696d\u9280\u884c\u30ab\u30b7\u30b3\u30fc\u30f3\u9280\u884c\u30a2\u30e6\u30bf\u30e4\u9280\u884c\u30bf\u30a4\u8ecd\u4e8b\u9280\u884c\u304a\u3088\u3073\u653f\u5e9c\u8caf\u84c4\u9280\u884c\u306b\u3066\u3002<\/li><li><strong>\u7533\u8acb\u66f8\u304b\u3089\u63d0\u51fa\u3059\u308b <\/strong><strong>RD Smart Tax<\/strong>\uff1aApp Store\u304a\u3088\u3073Google Play\u30b9\u30c8\u30a2\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li><li class=\" translation-block\">\u5168\u56fd\u306e<strong>\u6b73\u5165\u5e81<\/strong>\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3092\u901a\u3058\u3066\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e690e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e690e6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46cccf9\" data-id=\"46cccf9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f90150b elementor-widget elementor-widget-image\" data-id=\"f90150b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"840\" height=\"560\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32-1024x683.jpg\" class=\"attachment-large size-large wp-image-6121\" alt=\"\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35 \u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32-1024x683.jpg 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32-300x200.jpg 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32-768x512.jpg 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32-1536x1024.jpg 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32-18x12.jpg 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-\u0e15\u0e23\u0e07\u0e40\u0e27\u0e25\u0e32.jpg 1800w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/>\t\t\t\t\t\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-803e151 elementor-widget elementor-widget-heading\" data-id=\"803e151\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. \u671f\u9650\u5185\u306b\u7a0e\u91d1\u3092\u7533\u544a\u3057\u307e\u3059\u3002<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8e02c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8e02c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-777639e\" data-id=\"777639e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60d25da elementor-widget elementor-widget-text-editor\" data-id=\"60d25da\" data-element_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<p><strong>\u500b\u4eba<\/strong><\/p><ul><li class=\" translation-block\">\u5e74\u672b\u500b\u4eba\u6240\u5f97\u7a0e \u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u7fcc\u5e743\u6708 \u3067\u3059\u3002<\/li><li class=\" translation-block\">\u534a\u5e74\u5206\u306e\u500b\u4eba\u6240\u5f97\u7a0e \u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306e 9 \u6708 \u3067\u3059\u3002<\/li><\/ul><p><strong>\u6cd5\u4eba<\/strong><\/p><ul><li class=\" translation-block\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30d5\u30a9\u30fc\u30e0 (P.P.30) \u63d0\u51fa\u671f\u9650\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u652f\u6255\u308f\u308c\u305f\u6708\u306e\u6708\u672b\u304b\u308915\u65e5\u4ee5\u5185\u3067\u3059\u3002<\/li><li class=\" translation-block\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7533\u544a\u66f8 (P.N.D.1) \u3001P.N.D.2\u3001P.N.D.3\u3001P.N.D.53) \u63d0\u51fa\u671f\u9650\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u652f\u6255\u308f\u308c\u305f\u6708\u306e\u6708\u672b\u304b\u30897\u65e5\u4ee5\u5185 \u3067\u3059\u3002<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a0eb68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a0eb68\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-83f46bd\" data-id=\"83f46bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-603e015 elementor-widget elementor-widget-image\" data-id=\"603e015\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"840\" height=\"560\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35-1024x683.jpg\" class=\"attachment-large size-large wp-image-6122\" alt=\"\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e01\u0e32\u0e23 \u0e17\u0e33\u0e20\u0e32\u0e29\u0e35\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35-1024x683.jpg 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35-300x200.jpg 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35-768x512.jpg 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35-1536x1024.jpg 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35-18x12.jpg 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/05\/\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e14\u0e49\u0e32\u0e19\u0e20\u0e32\u0e29\u0e35.jpg 1800w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab0475d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab0475d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-355aedb\" data-id=\"355aedb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de233c4 elementor-widget elementor-widget-text-editor\" data-id=\"de233c4\" data-element_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<p class=\" translation-block\"><a href=\"https:\/\/fdi.co.th\/\" target=\"_self\"><span style=\"color: #99cc00\">FDI \u4f1a\u8a08\u304a\u3088\u3073\u9867\u554f<\/span><\/a> \u8a08\u753b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u4e21\u65b9\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306e\u7533\u544a\u3092\u542b\u3081\u3001\u7a0e\u91d1\u3092\u51e6\u7406\u3057\u307e\u3059\u3002\u7d4c\u9a13\u3068\u77e5\u8b58\u3092\u6301\u3063\u305f\u5c02\u9580\u5bb6\u306b\u3088\u308b28 \u5e74\u4ee5\u4e0a\u306e\u5b9f\u7e3e\u306b\u3088\u308a\u3001\u7a0e\u91d1\u3092\u7c21\u5358\u306b\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002\u5f53\u793e\u306f\u3001\u304a\u5ba2\u69d8\u304c\u6700\u5927\u9650\u306e\u51fa\u8cbb\u3092\u7bc0\u7d04\u3057\u3001\u30b9\u30c8\u30ec\u30b9\u3092\u8efd\u6e1b\u3057\u3001\u8ca1\u52d9\u306e\u5b89\u5b9a\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u3001\u7a0e\u52d9\u8a08\u753b\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p><p><strong>\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/strong><\/p><ul><li>\u7a0e\u91d1\u5bfe\u7b56<\/li><li>\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa<\/li><li>\u7a0e\u52d9\u8abf\u67fb<\/li><li>\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/li><\/ul><p class=\" translation-block\">\u306a\u305c <\/strong><strong>\u00a0<span style=\"color: #99cc00\">FDI Accounting &amp; Advisory\/span&gt;<\/strong><\/p><ul><li>28\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3068\u77e5\u8b58\u3092\u6301\u3064\u7a0e\u52d9\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0<\/li><li>\u3042\u3089\u3086\u308b\u696d\u7a2e\u5411\u3051\u306e\u7dcf\u5408\u7684\u306a\u30b5\u30fc\u30d3\u30b9<\/li><li>\u7d4c\u8cbb\u306e\u7bc0\u7d04\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u307e\u3059\u3002<\/li><li>\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb\u306a\u30b5\u30fc\u30d3\u30b9\u6599\u3002<\/li><\/ul><p class=\" translation-block\"><span style=\"color: #ff0000\"><strong>\u7279\u5225!<\/strong><\/span> LINE \u516c\u5f0f\u3092\u8ffd\u52a0: @fdigroup \u3092\u62bc\u3057\u3066\u3001\u4eca\u65e5\u304b\u3089\u3059\u3079\u3066\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u6700\u5927 20% \u306e\u5272\u5f15\u3092\u53d7\u3051\u3066\u304f\u3060\u3055\u3044 (2024 \u5e74 5 \u6708 31 \u65e5\u9650\u5b9a)!<\/p><p class=\" translation-block\"><span style=\"text-decoration:Underline\"><span style=\"color: #99cc00;text-decoration:Underline\"><strong>FDI  Accounting \uff06 Advisory Co.,Ltd.<\/strong><\/span> <\/span><\/p><p>\ud83e\ude75 Facebook :\u00a0<a href=\"https:\/\/www.facebook.com\/fdiaccounting\/\"><strong>FDI Group \u2013 Business Consulting<\/strong><\/a><\/p><p>\ud83d\udc9a Line :\u00a0<a href=\"https:\/\/lin.ee\/n2qtvFy\"><strong>@fdigroup<\/strong><\/a><\/p><p>\ud83d\udcde Phone : 02 626 5999<\/p><p>\ud83d\udce7 E-mail : infojob@fdi.co.th<\/p><p>\ud83c\udf10Website :\u00a0<a href=\"https:\/\/fdi.co.th\/jp\/\">www.fdi.co.th<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-353b813 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"353b813\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c648e12\" data-id=\"c648e12\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a22b19 elementor-widget elementor-widget-spacer\" data-id=\"1a22b19\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-454eb93e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"454eb93e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-160002a6\" data-id=\"160002a6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16b725f0 elementor-widget elementor-widget-heading\" data-id=\"16b725f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default translation-block\"><span style=\"color: #5FCB5C\">\u95a2\u9023<\/span>\u8a18\u4e8b<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39cdd16a elementor-grid-eael-col-3 elementor-grid-tablet-eael-col-3 elementor-grid-mobile-eael-col-1 elementor-widget elementor-widget-eael-post-grid\" data-id=\"39cdd16a\" data-element_type=\"widget\" data-settings=\"{&quot;eael_post_grid_columns&quot;:&quot;eael-col-3&quot;,&quot;eael_post_grid_columns_tablet&quot;:&quot;eael-col-3&quot;,&quot;eael_post_grid_columns_mobile&quot;:&quot;eael-col-1&quot;}\" data-widget_type=\"eael-post-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div id=\"eael-post-grid-39cdd16a\" class=\"eael-post-grid-container\">\n            <div class=\"eael-post-grid eael-post-appender eael-post-appender-39cdd16a eael-post-grid-style-one\" data-layout-mode=\"grid\"><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"5202\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><i class=\"\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/fdi.co.th\/jp\/blog\/5-%e0%b8%81%e0%b8%a5%e0%b8%a2%e0%b8%b8%e0%b8%97%e0%b8%98%e0%b9%8c%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%a5%e0%b8%87%e0%b8%97%e0%b8%b8%e0%b8%99%e0%b9%80%e0%b8%9e%e0%b8%b7%e0%b9%88%e0%b8%ad%e0%b8%9b%e0%b8%a3\/\"rel=\"nofollow\"target=\"_blank\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35.jpg\" class=\"attachment-full size-full wp-image-5206\" alt=\"5 \u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c \u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23 \u0e17\u0e33\u0e20\u0e32\u0e29\u0e35\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35.jpg 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-300x200.jpg 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-1024x683.jpg 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-768x512.jpg 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-1536x1024.jpg 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/03\/5-\u0e01\u0e25\u0e22\u0e38\u0e17\u0e18\u0e4c-\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e2b\u0e22\u0e31\u0e14\u0e43\u0e19\u0e01\u0e32\u0e23\u0e17\u0e33\u0e20\u0e32\u0e29\u0e35-18x12.jpg 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a\n                        class=\"eael-grid-post-link\"\n                        href=\"https:\/\/fdi.co.th\/jp\/blog\/5-%e0%b8%81%e0%b8%a5%e0%b8%a2%e0%b8%b8%e0%b8%97%e0%b8%98%e0%b9%8c%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%a5%e0%b8%87%e0%b8%97%e0%b8%b8%e0%b8%99%e0%b9%80%e0%b8%9e%e0%b8%b7%e0%b9%88%e0%b8%ad%e0%b8%9b%e0%b8%a3\/\"\n                        title=\"\u7bc0\u7a0e\u306e\u305f\u3081\u306e5\u3064\u306e\u6295\u8cc7\u6cd5\"rel=\"nofollow\"target=\"_blank\">\u7bc0\u7a0e\u306e\u305f\u3081\u306e5\u3064\u306e\u6295\u8cc7\u6cd5<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/jp\/author\/fdi-admin1\/\"><img alt=' ' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/jp\/author\/fdi-admin1\/\" title=\"  \u306e\u6295\u7a3f\" rel=\"author\"> <\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"21\/03\/2024\">21\/03\/2024<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u7a0e\u91d1\u306e\u8a08\u753b\u306f\u3001\u9069\u5207\u306a\u8ca1\u52d9\u7ba1\u7406\u306e\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059...<\/p><a\n                            href=\"https:\/\/fdi.co.th\/jp\/blog\/5-%e0%b8%81%e0%b8%a5%e0%b8%a2%e0%b8%b8%e0%b8%97%e0%b8%98%e0%b9%8c%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%a5%e0%b8%87%e0%b8%97%e0%b8%b8%e0%b8%99%e0%b9%80%e0%b8%9e%e0%b8%b7%e0%b9%88%e0%b8%ad%e0%b8%9b%e0%b8%a3\/\"\n                            class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"4604\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><i class=\"\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/fdi.co.th\/jp\/blog\/%e0%b8%88%e0%b8%94%e0%b8%97%e0%b8%b0%e0%b9%80%e0%b8%9a%e0%b8%b5%e0%b8%a2%e0%b8%99%e0%b8%a0%e0%b8%9e-20-%e0%b8%81%e0%b8%b1%e0%b8%9a-%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%a1%e0%b8%b9%e0%b8%a5\/\"rel=\"nofollow\"target=\"_blank\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23.jpg\" class=\"attachment-full size-full wp-image-4607\" alt=\"\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e 20 VS \u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21 \u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23.jpg 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23-300x200.jpg 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23-1024x683.jpg 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23-768x512.jpg 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23-1536x1024.jpg 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e20\u0e1e-20-VS-\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21-\u0e15\u0e48\u0e32\u0e07\u0e01\u0e31\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23-18x12.jpg 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a\n                        class=\"eael-grid-post-link\"\n                        href=\"https:\/\/fdi.co.th\/jp\/blog\/%e0%b8%88%e0%b8%94%e0%b8%97%e0%b8%b0%e0%b9%80%e0%b8%9a%e0%b8%b5%e0%b8%a2%e0%b8%99%e0%b8%a0%e0%b8%9e-20-%e0%b8%81%e0%b8%b1%e0%b8%9a-%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%a1%e0%b8%b9%e0%b8%a5\/\"\n                        title=\"\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8a3c\u660e\u66f8\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u306f\uff1f\"rel=\"nofollow\"target=\"_blank\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8a3c\u660e\u66f8\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u306f\uff1f<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/jp\/author\/fdi-admin1\/\"><img alt=' ' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/jp\/author\/fdi-admin1\/\" title=\"  \u306e\u6295\u7a3f\" rel=\"author\"> <\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"29\/01\/2024\">29\/01\/2024<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u30bf\u30a4\u3067\u6d3b\u52d5\u3059\u308b\u8d77\u696d\u5bb6\u5411\u3051 \u3042\u306a\u305f\u306f\u304a\u305d\u3089\u304f\u3053\u306e\u8a00\u8449\u3092\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u3067\u3057\u3087\u3046 \u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u300d\u2026<\/p><a\n                            href=\"https:\/\/fdi.co.th\/jp\/blog\/%e0%b8%88%e0%b8%94%e0%b8%97%e0%b8%b0%e0%b9%80%e0%b8%9a%e0%b8%b5%e0%b8%a2%e0%b8%99%e0%b8%a0%e0%b8%9e-20-%e0%b8%81%e0%b8%b1%e0%b8%9a-%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%a1%e0%b8%b9%e0%b8%a5\/\"\n                            class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post eael-post-grid-column\" data-id=\"4459\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><i class=\"\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/fdi.co.th\/jp\/blog\/%e0%b8%a7%e0%b8%b2%e0%b8%87%e0%b9%81%e0%b8%9c%e0%b8%99-%e0%b8%84%e0%b9%88%e0%b8%b2%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88%e0%b8%ad%e0%b8%99%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5\/\"rel=\"nofollow\"target=\"_blank\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155.jpg\" class=\"attachment-full size-full wp-image-4470\" alt=\"\u0e04\u0e48\u0e32\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e20\u0e32\u0e29\u0e35\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155.jpg 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155-300x200.jpg 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155-1024x683.jpg 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155-768x512.jpg 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155-1536x1024.jpg 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2024\/01\/155-18x12.jpg 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a\n                        class=\"eael-grid-post-link\"\n                        href=\"https:\/\/fdi.co.th\/jp\/blog\/%e0%b8%a7%e0%b8%b2%e0%b8%87%e0%b9%81%e0%b8%9c%e0%b8%99-%e0%b8%84%e0%b9%88%e0%b8%b2%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88%e0%b8%ad%e0%b8%99%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5\/\"\n                        title=\"2024\u5e74\u7248\u3000\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\"rel=\"nofollow\"target=\"_blank\">2024\u5e74\u7248\u3000\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/jp\/author\/fdi-admin1\/\"><img alt=' ' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/jp\/author\/fdi-admin1\/\" title=\"  \u306e\u6295\u7a3f\" rel=\"author\"> <\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"12\/01\/2024\">12\/01\/2024<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7d4c\u8cbb\u9805\u76ee\u3092\u6307\u3057\u307e\u3059...<\/p><a\n                            href=\"https:\/\/fdi.co.th\/jp\/blog\/%e0%b8%a7%e0%b8%b2%e0%b8%87%e0%b9%81%e0%b8%9c%e0%b8%99-%e0%b8%84%e0%b9%88%e0%b8%b2%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88%e0%b8%ad%e0%b8%99%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5\/\"\n                            class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap eael-force-hide\">\n                <button class=\"eael-load-more-button\" id=\"eael-load-more-btn-39cdd16a\" data-widget-id=\"39cdd16a\" data-widget=\"39cdd16a\" data-page-id=\"6118\" data-template=\"{&quot;dir&quot;:&quot;lite&quot;,&quot;file_name&quot;:&quot;default.php&quot;,&quot;name&quot;:&quot;Post-Grid&quot;}\" data-class=\"Essential_Addons_Elementor\\Elements\\Post_Grid\" data-layout=\"grid\" data-page=\"1\" data-args=\"orderby=date&amp;order=desc&amp;ignore_sticky_posts=1&amp;post_status=publish&amp;posts_per_page=3&amp;offset=0&amp;post_type=post&amp;tax_query%5B0%5D%5Btaxonomy%5D=post_tag&amp;tax_query%5B0%5D%5Bfield%5D=term_id&amp;tax_query%5B0%5D%5Bterms%5D%5B0%5D=17&amp;tax_query%5Brelation%5D=AND&amp;post__not_in%5B0%5D=6118\" data-max-page=\"4\">\n                    <span class=\"eael-btn-loader button__loader\"><\/span>\n                    <span class=\"eael_load_more_text\">Load More<\/span>\n                <\/button>\n            <\/div>\n            \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0e0a\u0e48\u0e27\u0e07\u0e1b\u0e25\u0e32\u0e22\u0e1b\u0e35\u0e43\u0e01\u0e25\u0e49\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27 \u0e2b\u0e25\u0e32\u0e22\u0e04\u0e19\u0e04\u0e07\u0e40\u0e23\u0e34\u0e48\u0e21\u0e27\u0e38\u0e48\u0e19\u0e27\u0e32\u0e22\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e15\u0e23\u0e35\u0e22\u0e21\u0e15\u0e31\u0e27\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23 \u0e17\u0e33\u0e20\u0e32\u0e29\u0e35 \u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35 \u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32 \u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e20\u0e32\u0e23\u0e30\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e02\u0e2d\u0e07\u0e1e\u0e25\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e17\u0e38\u0e01\u0e04\u0e19 \u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07\u0e15\u0e32\u0e21\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32 \u0e0a\u0e48\u0e27\u0e22\u0e43\u0e2b\u0e49\u0e40\u0e23\u0e32\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e30\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e04\u0e37\u0e19\u0e08\u0e32\u0e01\u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23 \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e43\u0e2b\u0e49\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e23\u0e32\u0e1a\u0e23\u0e37\u0e48\u0e19 \u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21\u0e19\u0e35\u0e49\u0e02\u0e2d\u0e19\u0e33\u0e40\u0e2a\u0e19\u0e2d 5 Checklist \u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e04\u0e27\u0e23\u0e40\u0e15\u0e23\u0e35\u0e22\u0e21\u0e15\u0e31\u0e27\u0e01\u0e48\u0e2d\u0e19\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35 \u0e14\u0e31\u0e07\u0e19\u0e35\u0e49 1. \u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e04\u0e23\u0e1a\u0e16\u0e49\u0e27\u0e19 \u0e01\u0e48\u0e2d\u0e19\u0e2d\u0e37\u0e48\u0e19 \u0e04\u0e38\u0e13\u0e15\u0e49\u0e2d\u0e07\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e43\u0e2b\u0e49\u0e41\u0e19\u0e48\u0e43\u0e08\u0e27\u0e48\u0e32\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35\u0e04\u0e23\u0e1a\u0e16\u0e49\u0e27\u0e19 \u0e14\u0e31\u0e07\u0e19\u0e35\u0e49 \u0e2a\u0e25\u0e34\u0e1b\u0e40\u0e07\u0e34\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19: \u0e40\u0e01\u0e47\u0e1a\u0e2a\u0e25\u0e34\u0e1b\u0e40\u0e07\u0e34\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e17\u0e38\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e15\u0e25\u0e2d\u0e14\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e35 \u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e44\u0e27\u0e49\u0e01\u0e23\u0e13\u0e35\u0e21\u0e35\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21 \u0e43\u0e1a\u0e40\u0e2a\u0e23\u0e47\u0e08\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e40\u0e0a\u0e48\u0e32\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e41\u0e25\u0e30\/\u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e32\u0e04\u0e32\u0e23: \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e17\u0e35\u0e48\u0e21\u0e35\u0e23\u0e32\u0e22\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e40\u0e0a\u0e48\u0e32 \u0e43\u0e1a\u0e40\u0e2a\u0e23\u0e47\u0e08\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e2d\u0e32\u0e0a\u0e35\u0e1e: \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e2d\u0e32\u0e0a\u0e35\u0e1e \u0e43\u0e1a\u0e40\u0e2a\u0e23\u0e47\u0e08\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e48\u0e32\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e20\u0e32\u0e29\u0e35\u0e15\u0e48\u0e32\u0e07\u0e46: \u0e40\u0e0a\u0e48\u0e19 \u0e04\u0e48\u0e32\u0e2d\u0e38\u0e1b\u0e01\u0e23\u0e13\u0e4c\u0e01\u0e32\u0e23\u0e28\u0e36\u0e01\u0e29\u0e32 \u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15 \u0e04\u0e48\u0e32\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e1a\u0e38\u0e15\u0e23 \u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e46: \u0e40\u0e0a\u0e48\u0e19 \u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21 (\u0e20\u0e1e.20) \u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 (\u0e2a.\u0e17.\u0e14.1) 2. \u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e43\u0e19\u0e23\u0e30\u0e1a\u0e1a e-Filing \u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23\u0e21\u0e35\u0e23\u0e30\u0e1a\u0e1a e-Filing \u0e17\u0e35\u0e48\u0e0a\u0e48\u0e27\u0e22\u0e43\u0e2b\u0e49\u0e04\u0e38\u0e13\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35 \u0e41\u0e25\u0e30\u0e22\u0e37\u0e48\u0e19\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e17\u0e32\u0e07\u0e2d\u0e2d\u0e19\u0e44\u0e25\u0e19\u0e4c \u0e01\u0e48\u0e2d\u0e19\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35 \u0e04\u0e38\u0e13\u0e04\u0e27\u0e23\u0e40\u0e02\u0e49\u0e32\u0e44\u0e1b\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e43\u0e19\u0e23\u0e30\u0e1a\u0e1a e-Filing \u0e43\u0e2b\u0e49\u0e41\u0e19\u0e48\u0e43\u0e08\u0e27\u0e48\u0e32\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07\u0e04\u0e23\u0e1a\u0e16\u0e49\u0e27\u0e19 \u0e42\u0e14\u0e22\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e2a\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23 3. \u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07 \u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23\u0e21\u0e35\u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e21\u0e32\u0e01\u0e21\u0e32\u0e22\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e43\u0e0a\u0e49 \u0e04\u0e38\u0e13\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e41\u0e1a\u0e1a\u0e17\u0e35\u0e48\u0e40\u0e2b\u0e21\u0e32\u0e30\u0e2a\u0e21\u0e01\u0e31\u0e1a\u0e2a\u0e16\u0e32\u0e19\u0e30\u0e02\u0e2d\u0e07\u0e04\u0e38\u0e13 \u0e40\u0e0a\u0e48\u0e19 \u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32 \u0e20.\u0e07.\u0e14.90 \u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 40(1)-40(8) \u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23\u0e2b\u0e25\u0e32\u0e22\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e41\u0e15\u0e48\u0e21\u0e34\u0e43\u0e0a\u0e48\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 40(1) \u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e42\u0e14\u0e22\u0e21\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e22\u0e37\u0e48\u0e19\u0e41\u0e1a\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48 1 \u0e21\u0e01\u0e23\u0e32\u0e04\u0e21 \u0e16\u0e36\u0e07 31 \u0e21\u0e35\u0e19\u0e32\u0e04\u0e21 \u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e16\u0e31\u0e14\u0e44\u0e1b \u0e20.\u0e07.\u0e14.91 \u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e08\u0e49\u0e32\u0e07\u0e41\u0e23\u0e07\u0e07\u0e32\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 40(1) \u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e42\u0e14\u0e22\u0e21\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e22\u0e37\u0e48\u0e19\u0e41\u0e1a\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48 1 \u0e21\u0e01\u0e23\u0e32\u0e04\u0e21 \u0e16\u0e36\u0e07 31 \u0e21\u0e35\u0e19\u0e32\u0e04\u0e21 \u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e16\u0e31\u0e14\u0e44\u0e1b \u0e20.\u0e07.\u0e14.94 \u0e41\u0e1a\u0e1a\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e04\u0e23\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 40(5) (6) (7) (8) \u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23 \u0e42\u0e14\u0e22\u0e21\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e22\u0e37\u0e48\u0e19\u0e41\u0e1a\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48 1 \u0e01\u0e23\u0e01\u0e0f\u0e32\u0e04\u0e21 \u0e16\u0e36\u0e07 30 \u0e01\u0e31\u0e19\u0e22\u0e32\u0e22\u0e19 \u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19 \u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e20.\u0e07.\u0e14.1 \u0e41\u0e1a\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e41\u0e2a\u0e14\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e2a\u0e21\u0e32\u0e04\u0e21\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e07\u0e34\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e04\u0e48\u0e32\u0e08\u0e49\u0e32\u0e07 \u0e04\u0e48\u0e32\u0e19\u0e32\u0e22\u0e2b\u0e19\u0e49\u0e32 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