{"id":2745,"date":"2025-05-03T01:20:34","date_gmt":"2025-05-02T16:20:34","guid":{"rendered":"https:\/\/www.forest-and-company.com\/?p=2745"},"modified":"2025-05-04T17:11:09","modified_gmt":"2025-05-04T08:11:09","slug":"%e3%83%a2%e3%82%b6%e3%83%b3%e3%83%93%e3%83%bc%e3%82%af%e5%85%b1%e5%92%8c%e5%9b%bd%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%b3%95%e4%ba%ba%e8%a8%ad%e7%ab%8b%e3%83%bb%e7%a8%8e%e5%8b%99%e3%83%bb%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/www.forest-and-company.com\/?p=2745","title":{"rendered":"\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5171\u548c\u56fd\u306e\u6cd5\u4eba\u30fb\u4f1a\u8a08\u76e3\u67fb\u30fb\u7a0e\u52b4\u52d9\u7b49\u306e\u57fa\u672c\u60c5\u5831"},"content":{"rendered":"\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-forest-amp-co wp-block-embed-forest-amp-co\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"0yfAeRNCvC\"><a href=\"https:\/\/www.forest-and-company.com\/?page_id=2770\">\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5171\u548c\u56fd<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5171\u548c\u56fd&#8221; &#8212; Forest&amp;Co.\" src=\"https:\/\/www.forest-and-company.com\/?page_id=2770&#038;embed=true#?secret=s4MOpsxdj9#?secret=0yfAeRNCvC\" data-secret=\"0yfAeRNCvC\" width=\"525\" height=\"296\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-forest-amp-co wp-block-embed-forest-amp-co\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"vFBVdtTTff\"><a href=\"https:\/\/www.forest-and-company.com\/?page_id=2758\">\u30a2\u30d5\u30ea\u30ab\u5404\u56fd\u306e\u60c5\u5831<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u30a2\u30d5\u30ea\u30ab\u5404\u56fd\u306e\u60c5\u5831&#8221; &#8212; Forest&amp;Co.\" src=\"https:\/\/www.forest-and-company.com\/?page_id=2758&#038;embed=true#?secret=5I8YcWHr8D#?secret=vFBVdtTTff\" data-secret=\"vFBVdtTTff\" width=\"525\" height=\"296\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-bdef343ca5b65408b9afef7445beed0e\" style=\"color:#029676\">1. \u56fd\u5bb6\u57fa\u672c\u60c5\u5831<\/h1>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-5-1024x683.png\" alt=\"\" class=\"wp-image-2746\" style=\"width:122px;height:auto\" srcset=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-5-1024x683.png 1024w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-5-300x200.png 300w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-5-768x512.png 768w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-5.png 1200w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-0879e87770e8d0378f1f685f76e146ee\" style=\"color:#0989b1\"><strong>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5171\u548c\u56fd<\/strong><\/h2>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"980\" src=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-6-1024x980.png\" alt=\"\" class=\"wp-image-2747\" style=\"width:500px\" srcset=\"https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-6-1024x980.png 1024w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-6-300x287.png 300w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-6-768x735.png 768w, https:\/\/www.forest-and-company.com\/wp-content\/uploads\/2025\/05\/image-6.png 1328w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-9518c52b771de58c438d2c9d48f2bc47\" style=\"color:#0989b1\"><strong>\u56fd\u540d\u30fb\u9996\u90fd\u30fb\u4eba\u53e3\u30fb\u8a00\u8a9e:<\/strong> <\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5171\u548c\u56fd\uff08Republic of Mozambique\uff09\u3002<\/li>\n\n\n\n<li>\u9996\u90fd\u30de\u30d7\u30c8\uff08Maputo\uff09\u306f\u4eba\u53e3\u7d04112\u4e07\u4eba\uff082017\u5e74\uff09\u3092\u64c1\u3059\u308b\u6e2f\u6e7e\u90fd\u5e02\u3002<\/li>\n\n\n\n<li>\u56fd\u571f\u9762\u7a4d\u7d0479.9\u4e07\u5e73\u65b9\u30ad\u30ed\u30e1\u30fc\u30c8\u30eb\u3067\u3001\u65e5\u672c\u306e\u7d042\u500d\u306b\u76f8\u5f53\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u4eba\u53e3\u306f\u7d043,389\u4e07\u4eba\uff082023\u5e74\u3001\u4e16\u754c\u9280\u884c\uff09\u3068\u30b5\u30d6\u30b5\u30cf\u30e9\u5730\u57df\u3067\u3082\u4e2d\u898f\u6a21\u306e\u56fd\u5bb6\u3002<\/li>\n\n\n\n<li>\u516c\u7528\u8a9e\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u3042\u308a\u3001\u4ed6\u306b\u591a\u6570\u306e\u5148\u4f4f\u6c11\u65cf\u8a9e\uff08\u30de\u30af\u30a2\u8a9e\u3001\u30b7\u30e3\u30f3\u30ac\u30fc\u30ca\u8a9e\u7b49\uff09\u304c\u8a71\u3055\u308c\u308b\u591a\u8a00\u8a9e\u793e\u4f1a\u3067\u3042\u308b\u200b\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7db99fcd1b9a2b6aa3cee11cc1de9ddf\" style=\"color:#0989b1\"><strong>\u901a\u8ca8\u30fb\u7d4c\u6e08\u6307\u6a19:<\/strong> <\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8ca8\u306f\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u30fb\u30e1\u30c6\u30a3\u30ab\u30eb\uff08Metical, \u901a\u8ca8\u8a18\u53f7: MZN\uff09\u30022024\u5e748\u6708\u6642\u70b9\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f1\u7c73\u30c9\u30eb\uff1d\u7d0463.9\u30e1\u30c6\u30a3\u30ab\u30eb\u3002<\/li>\n\n\n\n<li>\u4e3b\u8981\u7523\u696d\u306f\u8fb2\u6797\u696d\uff08\u30c8\u30a6\u30e2\u30ed\u30b3\u30b7\u3001\u7802\u7cd6\u3001\u30ab\u30b7\u30e5\u30fc\u30ca\u30c3\u30c4\u7b49\uff09\u3001\u9271\u696d\uff08\u30a2\u30eb\u30df\u30cb\u30a6\u30e0\u3001\u77f3\u70ad\u3001\u5929\u7136\u30ac\u30b9\u7b49\uff09\u3067\u3042\u308a\u3001\u8fd1\u5e74\u306f\u8c4a\u5bcc\u306a\u5929\u7136\u8cc7\u6e90\u306e\u958b\u767a\u304c\u7d4c\u6e08\u6210\u9577\u3092\u727d\u5f15\u3057\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li>2023\u5e74\u306e\u540d\u76eeGDP\u306f\u7d04206\u5104\u7c73\u30c9\u30eb\u3001\u4e00\u4eba\u5f53\u305f\u308aGNI\u306f530\u7c73\u30c9\u30eb\u3068\u4f4e\u6240\u5f97\u56fd\u306b\u5206\u985e\u3055\u308c\u308b\u6c34\u6e96\u3067\u3042\u308b\uff082023\u5e74\u3001\u4e16\u754c\u9280\u884c\uff09\u3002<\/li>\n\n\n\n<li>\u5b9f\u8ceaGDP\u6210\u9577\u7387\u306f2023\u5e74\u306b5\uff05\u3092\u8a18\u9332\u3057\u3001\u7269\u4fa1\u4e0a\u6607\u7387\uff08\u30a4\u30f3\u30d5\u30ec\u7387\uff09\u306f7.1\uff05\u3067\u63a8\u79fb\u3057\u305f\u200b\u3002<\/li>\n\n\n\n<li>\u5931\u696d\u7387\u306f\u516c\u7684\u7d71\u8a08\u4e0a3.5\uff05\uff082023\u5e74\uff09\u3068\u4f4e\u304f\u898b\u3048\u308b\u304c\u3001\u975e\u6b63\u898f\u5c31\u52b4\u3084\u90fd\u5e02\u90e8\u306e\u9ad8\u5931\u696d\u304c\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u200b\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-637765184fee6eeb4ba0c7fb36e9e61f\" style=\"color:#0989b1\"><strong>\u65e5\u672c\u3068\u306e\u95a2\u4fc2:<\/strong> <\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1975\u5e74\u306e\u72ec\u7acb\u3068\u540c\u6642\u306b\u65e5\u672c\u306f\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u3092\u56fd\u5bb6\u627f\u8a8d\u3057\u30012000\u5e74\u306b\u5728\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u65e5\u672c\u56fd\u5927\u4f7f\u9928\u3092\u958b\u8a2d\u3057\u3066\u4ee5\u964d\u3001\u5916\u4ea4\u95a2\u4fc2\u306f\u826f\u597d\u3067\u3042\u308b\u200b\u3002<\/li>\n\n\n\n<li>\u7d4c\u6e08\u9762\u3067\u306f\u65e5\u672c\u3068\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306e\u8cbf\u6613\u984d\u306f\u8fd1\u5e74\u62e1\u5927\u50be\u5411\u306b\u3042\u308a\u30012023\u5e74\u306e\u65e5\u672c\u304b\u3089\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u3078\u306e\u8f38\u51fa\u306f158.2\u5104\u5186\u3001\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u304b\u3089\u65e5\u672c\u3078\u306e\u8f38\u5165\u306f263.0\u5104\u5186\u3067\u3042\u308b\u3002<\/li>\n\n\n\n<li>\u65e5\u672c\u304b\u3089\u306f\u81ea\u52d5\u8eca\u3084\u9244\u92fc\u7b49\u3092\u8f38\u51fa\u3057\u3001\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u304b\u3089\u306f\u5929\u7136\u30ac\u30b9\u3001\u77f3\u70ad\u3001\u8fb2\u7523\u54c1\uff08\u30b4\u30de\u306a\u3069\uff09\u3092\u8f38\u5165\u3059\u308b\u95a2\u4fc2\u306b\u3042\u308b\u200b\u3002<\/li>\n\n\n\n<li>\u65e5\u672c\u653f\u5e9c\u306f\u5186\u501f\u6b3e\u3084\u7121\u511f\u8cc7\u91d1\u5354\u529b\u306b\u3088\u308b\u958b\u767a\u63f4\u52a9\u3092\u5b9f\u65bd\u3057\u3066\u304a\u308a\u30012021\u5e74\u5ea6\u672b\u307e\u3067\u306e\u7d2f\u8a08\u3067\u6709\u511f\u8cc7\u91d1\u5354\u529b\u7d04752\u5104\u5186\u3001\u7121\u511f\u8cc7\u91d1\u5354\u529b\u7d041,265\u5104\u5186\u3092\u4f9b\u4e0e\u3057\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li>\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u90a6\u4eba\u306f148\u4eba\uff082023\u5e7410\u6708\u73fe\u5728\uff09\u200b\u3068\u5c11\u6570\u3060\u304c\u3001\u65e5\u7cfb\u4f01\u696d\u306f\u8cc7\u6e90\u958b\u767a\u3084\u30a4\u30f3\u30d5\u30e9\u5206\u91ce\u3092\u4e2d\u5fc3\u306b\u7d0430\u793e\u9032\u51fa\u3057\u3066\u3044\u308b\uff082020\u5e7410\u6708\u6642\u70b9\uff09\u200b\u3002<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-9c8abe26a113d6a1890547101a88523d\" style=\"color:#029676\">2. \u6cd5\u4eba\u8a2d\u7acb\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6c4b617f2b55f33ce9a5c6a4478f066c\" style=\"color:#0989b1\"><strong>\u6cd5\u4eba\u5f62\u614b:<\/strong> <\/h2>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306e\u4f1a\u793e\u6cd5\uff082005\u5e74\u5546\u6cd5\u3001\u6cd5\u4ee4\u7b2c2\/2005\u53f7\uff09\u3067\u306f5\u3064\u306e\u5f62\u614b\u306e\u6cd5\u4eba\u8a2d\u7acb\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002\u4e00\u822c\u7684\u306b\u8a2d\u7acb\u3055\u308c\u308b\u6cd5\u4eba\u5f62\u614b\u306f\u3001\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u304c\u9650\u5b9a\u3055\u308c\u305f\u300c\u6709\u9650\u4f1a\u793e\uff08Sociedade por Quotas\uff09\u300d\u307e\u305f\u306f\u300c\u682a\u5f0f\u4f1a\u793e\uff08Sociedade An\u00f3nima\uff09\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n\n\n\n<p>\u6709\u9650\u4f1a\u793e\u306f\u682a\u4e3b2\uff5e30\u540d\u3067\u8a2d\u7acb\u3057\uff08\u5358\u72ec\u51fa\u8cc7\u8005\u306b\u3088\u308b\u4e00\u4eba\u6709\u9650\u4f1a\u793e\u3082\u53ef\uff09\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u682a\u4e3b3\u540d\u4ee5\u4e0a\u304c\u5fc5\u8981\u3068\u306a\u308b\u200b\u3002\u6700\u4f4e\u8cc7\u672c\u91d1\u984d\u306e\u6cd5\u5b9a\u898f\u5b9a\u306f\u5b58\u5728\u3057\u306a\u3044\uff08\u8cc7\u672c\u91d1\u984d\u306b\u5fdc\u3058\u3066\u767b\u8a18\u6599\u304c\u5909\u52d5\uff09\u305f\u3081\u3001\u5c11\u984d\u8cc7\u672c\u3067\u3082\u8a2d\u7acb\u53ef\u80fd\u306a\u5236\u5ea6\u3067\u3042\u308b\u200b\u3002<\/p>\n\n\n\n<p>\u51fa\u8cc7\u6bd4\u7387\u306b\u95a2\u3059\u308b\u5916\u8cc7\u898f\u5236\u306f\u539f\u5247\u5b58\u5728\u305b\u305a\u3001\u5916\u56fd\u4eba\u8cc7\u672c100%\u3067\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u7acb\u53ef\u80fd\u3067\u3042\u308b\u200b<a href=\"https:\/\/www.jetro.go.jp\/world\/africa\/mz\/invest_09.html#:~:text=%E9%80%9A%E5%B8%B8%E3%80%81%E3%83%A2%E3%82%B6%E3%83%B3%E3%83%93%E3%83%BC%E3%82%AF%E3%81%A7%E8%A8%AD%E7%AB%8B%E3%81%95%E3%82%8C%E3%82%8B%E4%BC%9A%E7%A4%BE%E3%81%AF%E3%80%814,%E3%82%92%E8%AD%B2%E6%B8%A1%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%80%81%E6%9B%B8%E9%9D%A2%E3%81%A7%20Quota%20%E8%AD%B2%E6%B8%A1%E3%82%92%E4%BC%9A%E7%A4%BE%E3%81%AB%E9%80%9A%E7%9F%A5%E3%81%99%E3%82%8B%E5%BF%85%E8%A6%81%E3%81%8C%E3%81%82%E3%82%8A%E3%80%81%E4%BC%9A%E7%A4%BE%E3%81%8A%E3%82%88%E3%81%B3%E6%AE%8B%E3%82%8A%E3%81%AE%E6%A0%AA%E4%B8%BB%E3%81%AB%E6%A0%AA%E5%BC%8F%E8%AD%B2%E6%B8%A1%E6%B1%BA%E5%AE%9A%E3%81%AE%E5%84%AA%E5%85%88%E6%A8%A9%20%E3%81%8C%E4%B8%8E%E3%81%88%E3%82%89%E3%82%8C%E3%81%A6%E3%81%84%E3%82%8B%E3%80%82%E6%A0%AA%E5%BC%8F%E4%BC%9A%E7%A4%BE%E3%81%AE%E6%A0%AA%E5%BC%8F%E3%81%AF%E3%80%81%E3%80%8CAc%C3%A7%C3%B5es%E3%80%8D%E3%81%A8%E5%91%BC%E7%A7%B0%E3%81%95%E3%82%8C%E3%80%81%E4%BC%9A%E7%A4%BE%E5%AE%9A%E6%AC%BE%E3%81%A7%E7%89%B9%E5%88%A5%E3%81%AE%E8%A6%8F%E5%AE%9A%E3%81%8C%E3%81%AA%E3%81%84%E9%99%90%E3%82%8A%E3%80%81%E6%A0%AA%E5%BC%8F%E8%AD%B2%E6%B8%A1%E3%81%AB%E5%88%B6%E9%99%90%E3%81%AF%E3%81%AA%E3%81%84%E3%80%82%E6%A0%AA%E5%BC%8F%E4%BC%9A%E7%A4%BE%E3%81%AE%E6%A0%AA%E5%BC%8F%E8%AD%B2%E6%B8%A1%E3%81%AF%E3%80%81%E6%A0%AA%E5%BC%8F%E3%81%AE%E7%A8%AE%E9%A1%9E%EF%BC%88%E7%84%A1%E8%A8%98%E5%90%8D%E6%A0%AA%20%E5%BC%8F%E3%80%81%E5%90%8D%E7%9B%AE%E6%A0%AA%E5%BC%8F%EF%BC%89%E3%81%AB%E5%BF%9C%E3%81%98%E3%81%A6%E8%AD%B2%E6%B8%A1%E6%96%B9%E6%B3%95%E3%81%8C%E7%95%B0%E3%81%AA%E3%82%8B%E3%80%82\" target=\"_blank\" rel=\"noreferrer noopener\">j<\/a>\u3002\u305f\u3060\u3057\u7279\u5b9a\u696d\u7a2e\u306b\u3064\u3044\u3066\u306f\u5225\u9014\u5916\u8cc7\u53c2\u5165\u898f\u5236\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u65c5\u884c\u4ee3\u7406\u5e97\u696d\u306f\u7b46\u982d\u682a\u4e3b\u304c\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u7c4d\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6c11\u9593\u8b66\u5099\u4f1a\u793e\u306f\u5916\u56fd\u8cc7\u672c\u304c\u682a\u5f0f\u306e\u904e\u534a\u6570\u3092\u4fdd\u6709\u3067\u304d\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u5efa\u8a2d\u696d\u306b\u3064\u3044\u3066\u306f\u5916\u56fd\u4f01\u696d\u304c\u516c\u5171\u5de5\u4e8b\u3092\u8acb\u3051\u8ca0\u3046\u5834\u5408\u300110\u5e74\u4ee5\u4e0a\u306e\u56fd\u5185\u4e8b\u696d\u7d4c\u9a13\u3068\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u8cc7\u672c\u904e\u534a\u304c\u8981\u6c42\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-0fa77ef7a8535dcdeefca1aa99e15504\" style=\"color:#0989b1\"><strong>\u767b\u8a18\u30fb\u8a2d\u7acb\u624b\u7d9a:<\/strong> <\/h2>\n\n\n\n<p>\u4f1a\u793e\u767b\u8a18\u624b\u7d9a\u306f\u5546\u5de5\u7701\u5098\u4e0b\u306e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u7a93\u53e3\u300cBAU (Balc\u00e3o de Atendimento \u00danico)\u300d\u304c\u4e00\u62ec\u3057\u3066\u7ba1\u8f44\u3059\u308b\u200b\u3002<\/p>\n\n\n\n<p>\u8a2d\u7acb\u624b\u9806\u306f\u5546\u696d\u767b\u8a18\u6240\u3067\u306e<strong>\u5546\u53f7\u767b\u9332<\/strong>\uff08\u540d\u79f0\u4e88\u7d04\uff09\u306b\u59cb\u307e\u308a\u3001<\/p>\n\n\n\n<ul 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class=\"wp-block-heading has-text-color has-link-color wp-elements-c742b23798a6c1946f114a8f7b172686\" style=\"color:#0989b1\"><strong>\u5916\u56fd\u4f01\u696d\u306e\u6d3b\u52d5\u5f62\u614b:<\/strong> <\/h2>\n\n\n\n<p>\u6d77\u5916\u4f01\u696d\u304c\u76f4\u63a5\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3001\u73fe\u5730\u6cd5\u4eba\u306e\u8a2d\u7acb\u4ee5\u5916\u306b\u300c\u5916\u56fd\u4f01\u696d\u5546\u696d\u4ee3\u8868\u300d\uff08Foreign Commercial 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class=\"wp-block-heading has-text-color has-link-color wp-elements-d7dcafd109bc204ef883ae5b239816ac\" style=\"color:#0989b1\"><strong>\u571f\u5730\u6240\u6709\u6a29:<\/strong> <\/h2>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u3067\u306f\u61b2\u6cd5\u4e0a\u3059\u3079\u3066\u306e\u571f\u5730\u304c\u56fd\u5bb6\u6240\u6709\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u3084\u500b\u4eba\u306b\u3088\u308b\u571f\u5730\u306e\u79c1\u6709\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u200b\u3002<\/p>\n\n\n\n<p>\u4ee3\u66ff\u63aa\u7f6e\u3068\u3057\u3066\u571f\u5730\u5229\u7528\u6a29\uff08\u901a\u79f0\u300cDUAT\u300d\uff09\u304c\u56fd\u5bb6\u3088\u308a\u4ed8\u4e0e\u3055\u308c\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u5916\u56fd\u4f01\u696d\u306e\u5834\u5408\u306f\u6700\u521d2\u5e74\u9593\u306e\u66ab\u5b9a\u4f7f\u7528\u6a29\u304c\u4e0e\u3048\u3089\u308c\u3001\u6240\u5b9a\u306e\u8a31\u53ef\u624b\u7d9a\u304d\u3092\u7d4c\u3066\u6700\u957750\u5e74\u9593\u306e\u672c\u4f7f\u7528\u6a29\uff08\u66f4\u65b0\u53ef\uff09\u304c\u53d6\u5f97\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u5de5\u5834\u7528\u5730\u3084\u30aa\u30d5\u30a3\u30b9\u7528\u5730\u306f\u6240\u6709\u3067\u306f\u306a\u304f\u9577\u671f\u30ea\u30fc\u30b9\uff08\u4f7f\u7528\u6a29\uff09\u306e\u5f62\u3067\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-text-color has-link-color wp-elements-5bdbc2f7cdf6931a9b4c5ca348b92dc1\" style=\"color:#029676\">3. \u7a0e\u5236\u5ea6<\/h1>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4d8ddbb83063cecd02164265e2176a1f\" style=\"color:#0989b1\"><strong>\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08IRPC\uff09:<\/strong> <\/h2>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387\u306f32%\u3067\u3042\u308b\uff082008\u5e74\u6cd5\u4ee4\u7b2c9\/2008\u53f7\uff09\u200b\u3002\u3053\u306e\u7a0e\u7387\u304c\u57fa\u672c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u4e00\u822c\u4f01\u696d\u3067\u3042\u308a\u3001\u516c\u76ca\u6cd5\u4eba\uff08\u516c\u5171\u4e8b\u696d\u56e3\u4f53\u3084\u30b9\u30dd\u30fc\u30c4\u5354\u4f1a\u7b49\uff09\u3084\u653f\u5e9c\u6a5f\u95a2\u306b\u306f\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u3002<\/p>\n\n\n\n<p>\u7279\u5b9a\u5206\u91ce\u306b\u306f\u6e1b\u7a0e\u63aa\u7f6e\u304c\u3042\u308a\u3001\u6587\u5316\u30fb\u624b\u5de5\u696d\u632f\u8208\u3092\u76ee\u7684\u3068\u3059\u308b\u7d44\u5408\u306f\u7a0e\u738716%\uff08\u6a19\u6e96\u7a0e\u7387\u306e\u534a\u5206\uff09\u306b\u8efd\u6e1b\u3055\u308c\u308b\u200b\u3002\u3055\u3089\u306b\u8fb2\u696d\u30fb\u755c\u7523\u30fb\u990a\u6b96\u30fb\u90fd\u5e02\u4ea4\u901a\u696d\u306e\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u30012023\u5e741\u67081\u65e5\u304b\u30892025\u5e7412\u670831\u65e5\u307e\u3067\u671f\u9593\u9650\u5b9a\u3067\u6cd5\u4eba\u7a0e\u7387\u309210%\u306b\u5f15\u304d\u4e0b\u3052\u308b\u512a\u9047\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u200b\u3002<\/p>\n\n\n\n<p><strong>\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u5c45\u4f4f\u8005\u304c\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u56fd\u5185\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b32%\u306e\u8b72\u6e21\u76ca\u7a0e\u304c\u8ab2\u3055\u308c\u308b\uff082014\u5e74\u6539\u6b63\uff09\u200b\u3002<\/p>\n\n\n\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong>\u3068\u3057\u3066\u3001\u975e\u5c45\u4f4f\u6cd5\u4eba\u304c\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u308b\u5834\u5408\u306b\u306f\u539f\u524720%\u306e\u6e90\u6cc9\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\uff08\u8fb2\u696d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5411\u3051\u878d\u8cc7\u5229\u606f\u3092\u9664\u304f\uff09\u3002\u540c\u69d8\u306b\u975e\u5c45\u4f4f\u500b\u4eba\u306b\u5bfe\u3057\u3066\u308220%\u306e\u4e00\u5f8b\u8ab2\u7a0e\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002\u306a\u304a\u8fb2\u696d\u90e8\u9580\u306e\u632f\u8208\u7b56\u3068\u3057\u3066\u30012023\uff5e2025\u5e74\u306f\u56fd\u5916\u304b\u3089\u8fb2\u696d\u4e8b\u696d\u8005\u3078\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u6e90\u6cc9\u7a0e10%\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u200b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-399f74d85ecd62fed679b0f9aceffe35\" style=\"color:#0989b1\"><strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09:<\/strong> 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class=\"wp-block-heading has-text-color has-link-color wp-elements-576557d1435b7e82081a4429cebc2a2d\" style=\"color:#0989b1\"><strong>\u500b\u4eba\u6240\u5f97\u7a0e\uff08IRPS\uff09:<\/strong> <\/h2>\n\n\n\n<p>\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308a\u3001\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u304c5\u6bb5\u968e\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>2023\u5e74\u6642\u70b9\u306e\u7a0e\u7387\u69cb\u9020\u306f\u3001\u8ab2\u7a0e\u6240\u5f970\uff5e42,000MZN\u304c10%\u300142,000\u8d85\uff5e168,000MZN\u304c15%\u3001168,000\u8d85\uff5e504,000MZN\u304c20%\u3001504,000\u8d85\uff5e1,512,000MZN\u304c25%\u30011,512,000MZN\u8d85\u304c32%\u306e\u6700\u9ad8\u7a0e\u7387\u3068\u306a\u308b\u3002\u5e74\u9593\u6240\u5f97\u304c\u4e00\u5b9a\u6c34\u6e96\u4ee5\u4e0b\u306e\u4f4e\u6240\u5f97\u8005\u306b\u306f\u5b9a\u984d\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u307b\u304b\u3001\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u306b\u5fdc\u3058\u305f\u63a7\u9664\u5236\u5ea6\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5c45\u4f4f\u8005\uff08\u5e74183\u65e5\u4ee5\u4e0a\u6ede\u5728\u7b49\u306e\u8981\u4ef6\uff09\u306f\u5168\u4e16\u754c\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u975e\u5c45\u4f4f\u8005\u306f\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u6e90\u6cc9\u6240\u5f97\u306e\u307f20%\u306e\u5b9a\u7387\u8ab2\u7a0e\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-e61e9e734cb6432a9e87d7f2e586add2\" style=\"color:#0989b1\"><strong>\u305d\u306e\u4ed6\u306e\u7a0e\u91d1:<\/strong> <\/h2>\n\n\n\n<p>\u3053\u306e\u4ed6\u3001\u4f01\u696d\u30fb\u500b\u4eba\u306b\u306f\u793e\u4f1a\u4fdd\u969c\u8ca0\u62c5\u3084\u9593\u63a5\u7a0e\u304c\u5b58\u5728\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u6cd5\u5b9a\u52a0\u5165\u5236\u3067\u3001\u96c7\u7528\u8005\uff08\u4f01\u696d\uff09\u304c\u7d66\u4e0e\u984d\u306e4%\u3001\u88ab\u7528\u8005\uff08\u52b4\u50cd\u8005\uff09\u304c3%\u3092\u6bce\u6708\u62e0\u51fa\u3059\u308b\uff08\u8a73\u7d30\u306f\u52b4\u52d9\u5236\u5ea6\u53c2\u7167\uff09\u3002<\/p>\n\n\n\n<p>\u9593\u63a5\u7a0e\u3068\u3057\u3066\u306f\u3001\u7279\u5b9a\u6d88\u8cbb\u7a0e\uff08\u7269\u54c1\u7a0e\uff09\u304c\u9152\u985e\u30fb\u305f\u3070\u3053\u30fb\u9ad8\u7d1a\u54c1\u7b49\u306b\u8ab2\u3055\u308c\u3066\u304a\u308a\u3001\u4f8b\u3068\u3057\u3066\u30bf\u30d0\u30b375%\u3001\u30ef\u30a4\u30f355%\u3001\u5316\u7ca7\u54c130%\u306a\u3069\u306e\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u95a2\u7a0e\u306b\u3064\u3044\u3066\u306f\u5357\u90e8\u30a2\u30d5\u30ea\u30ab\u958b\u767a\u5171\u540c\u4f53\uff08SADC\uff09\u306e\u5354\u5b9a\u306b\u57fa\u3065\u304d\u57df\u5185\u8cbf\u6613\u3067\u306f\u6bb5\u968e\u7684\u306a\u95a2\u7a0e\u64a4\u5ec3\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306f\u8af8\u5916\u56fd\u3068\u79df\u7a0e\u6761\u7d04\uff08\u79df\u7a0e\u4e8c\u91cd\u8ab2\u7a0e\u9632\u6b62\u5354\u5b9a\uff09\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u30dd\u30eb\u30c8\u30ac\u30eb\u3001\u5357\u30a2\u30d5\u30ea\u30ab\u3001\u30a4\u30f3\u30c9\u306a\u30699\u304b\u56fd\u3068\u306e\u9593\u3067\u914d\u5f53\u30fb\u5229\u5b50\u30fb\u4f7f\u7528\u6599\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u200b\u3002\u65e5\u672c\u3068\u306f\u73fe\u6642\u70b9\u3067\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u65e5\u672c\u4f01\u696d\u306b\u306f\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u56fd\u5185\u6cd5\u306e\u6e90\u6cc9\u7a0e\u7387\uff08\u914d\u5f5320%\u306a\u3069\uff09\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3055\u308c\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u200b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7bdeeb73e355116ef5bfa00b648750f8\" style=\"color:#029676\">4. \u4f1a\u8a08\u30fb\u76e3\u67fb\u5236\u5ea6<\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-a0315dc55f6680d8c01c8f1694d0e5b1\" style=\"color:#0989b1\"><strong>\u4f1a\u8a08\u57fa\u6e96:<\/strong> <\/h2>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306e\u8ca1\u52d9\u5831\u544a\u5236\u5ea6\u306f2005\u5e74\u5546\u6cd5\u304a\u3088\u30732009\u5e74\u653f\u4ee4\u7b2c70\/2009\u53f7\u306b\u57fa\u3065\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u200b\u30022009\u5e74\u306e\u4f1a\u8a08\u5236\u5ea6\u6539\u9769\u306b\u3088\u308a\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306b\u6e96\u62e0\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u4f53\u7cfb\uff08Plano Geral de Contabilidade\uff09\u304c\u5c0e\u5165\u3055\u308c\u30012010\u5e741\u6708\u4ee5\u964d\u3001\u5927\u4e2d\u898f\u6a21\u306e\u4f01\u696d\u306fIFRS\u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f<strong>\u5927\u4f01\u696d<\/strong>\uff08\u5e74\u9593\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u7dcf\u8cc7\u7523\u304c1,275\u767e\u4e07MZN\u8d85\u3001\u3082\u3057\u304f\u306f\u5f93\u696d\u54e1500\u4eba\u8d85\uff09\u304a\u3088\u3073<strong>\u4e2d\u4f01\u696d<\/strong>\uff08\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u8cc7\u7523\u304c500\u767e\u4e07\uff5e1,275\u767e\u4e07MZN\u3001\u5f93\u696d\u54e1250\uff5e500\u4eba\uff09\u306e\u4f01\u696d\u306f\u3001IFRS\u306b\u6e96\u62e0\u3057\u305f\u300c\u4f01\u696d\u4f1a\u8a08\u5236\u5ea6\uff08SCE\uff09\u300d\u306b\u3088\u308b\u8ca1\u52d9\u5831\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001<strong>\u5c0f\u898f\u6a21\u4f01\u696d<\/strong>\uff08\u58f2\u4e0a\u9ad8\u30fb\u8cc7\u7523\u304c500\u767e\u4e07MZN\u672a\u6e80\u3001\u5f93\u696d\u54e1250\u4eba\u672a\u6e80\uff09\u306b\u306f\u5831\u544a\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081IFRS\u3092\u7c21\u6613\u5316\u3057\u305f\u30ed\u30fc\u30ab\u30eb\u57fa\u6e96\uff08PGC-PE\uff09\u304c\u9069\u7528\u3055\u308c\u30012011\u5e74\u304b\u3089\u7c21\u6613\u4f1a\u8a08\u57fa\u6e96\u304c\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u3068\u5e74\u5ea6\u672b\u306e\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u304c\u6cd5\u5b9a\u7fa9\u52d9\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u66a6\u5e74\uff081\uff5e12\u6708\uff09\u3092\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u6bce\u5e745\u670831\u65e5\u307e\u3067\u306b\u524d\u5e74\u5ea6\u306e\u6c7a\u7b97\u5831\u544a\u66f8\u3092\u7a0e\u52d9\u5f53\u5c40\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-fefccf244f0cd6668332b2341da20265\" style=\"color:#0989b1\"><strong>\u76e3\u67fb\u5236\u5ea6:<\/strong> <\/h2>\n\n\n\n<p>\u4e0a\u5834\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u516c\u76ca\u4f01\u696d\u306f\u6cd5\u5b9a\u76e3\u67fb\u306e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u5fc5\u305a\u516c\u8a8d\u4f1a\u8a08\u58eb\u307e\u305f\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u5916\u90e8\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u516c\u958b\u4f1a\u793e\u4ee5\u5916\u306e\u6c11\u9593\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u682a\u5f0f\u4f1a\u793e\uff08S.A.\uff09\u304a\u3088\u3073\u73fe\u5730\u652f\u5e97<\/strong>\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u66f8\u985e\u306e\u5916\u90e8\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u200b\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u6700\u3082\u4e00\u822c\u7684\u306a\u6709\u9650\u4f1a\u793e\uff08Quotas\u793e\uff09\u306b\u3064\u3044\u3066\u306f\u6cd5\u5f8b\u4e0a\u5fc5\u305a\u3057\u3082\u76e3\u67fb\u7fa9\u52d9\u306f\u306a\u304f\u3001\u898f\u6a21\u306b\u5fdc\u3058\u3066\u4efb\u610f\u76e3\u67fb\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u9280\u884c\u501f\u5165\u3084\u682a\u4e3b\u306e\u8981\u6c42\u306b\u3088\u308a\u76e3\u67fb\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\uff09\u3002<\/p>\n\n\n\n<p>\u76e3\u67fb\u4eba\u306f\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u4f1a\u8a08\u30fb\u76e3\u67fb\u4eba\u5354\u4f1a\uff08OCAM\uff09\u306b\u767b\u9332\u3055\u308c\u305f\u8cc7\u683c\u4fdd\u6301\u8005\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09\u306b\u6e96\u62e0\u3057\u3066\u72ec\u7acb\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306b\u306f\u76e3\u67fb\u5927\u624b\uff08\u30d3\u30c3\u30b04\uff09\u306e\u73fe\u5730\u4e8b\u52d9\u6240\u304c\u5b58\u5728\u3057\u3001\u65e5\u7cfb\u3092\u542b\u3080\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u591a\u304f\u306f\u3053\u308c\u3089\u56fd\u969b\u4e8b\u52d9\u6240\u3084\u73fe\u5730\u6709\u529b\u76e3\u67fb\u6cd5\u4eba\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-cecaf286701a04f4e43ecf23ebd88794\" style=\"color:#0989b1\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9:<\/strong> <\/h2>\n\n\n\n<p>\u5e33\u7c3f\u306f\u539f\u5247\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u6574\u5099\u3057\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u9010\u6b21\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u6cd5\u5b9a\u5e33\u7c3f\u306b\u306f\u4ed5\u8a33\u5e33\u3001\u5143\u5e33\u306e\u307b\u304b\u5728\u5eab\u53f0\u5e33\u3084\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u7b49\u304c\u542b\u307e\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u306f\u3053\u308c\u3089\u306e\u63d0\u793a\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u30012018\u5e74\u65bd\u884c\u306e\u5b9f\u8cea\u7684\u652f\u914d\u8005\u767b\u9332\u5236\u5ea6\u306b\u3088\u308a\u3001\u5168\u3066\u306e\u6cd5\u4eba\u306f\u6700\u7d42\u5b9f\u8cea\u652f\u914d\u8005\uff08Beneficial 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class=\"wp-block-heading has-text-color has-link-color wp-elements-67aeda0cba013018495a77205f9bdf23\" style=\"color:#029676\">7. \u91d1\u878d\u30fb\u8cc7\u91d1\u8abf\u9054\u5236\u5ea6<\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-ba79f9c3f084c6a0fd1aad5d42b01f2f\" style=\"color:#0989b1\"><strong>\u9280\u884c\u53e3\u5ea7\u958b\u8a2d:<\/strong> 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class=\"wp-block-heading has-text-color has-link-color wp-elements-369ef06e0ae121aeb86e3ec97f19c377\" style=\"color:#029676\">9. \u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4b7bb8fda21dbcd6f1dc268b851df3e5\" style=\"color:#0989b1\"><strong>\u65e5\u7cfb\u4f01\u696d\u306e\u9032\u51fa\u72b6\u6cc1:<\/strong> 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Business 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class=\"wp-block-heading has-text-color has-link-color wp-elements-3f912b3697cd23c3dd3f668a9a68803f\" style=\"color:#0989b1\"><strong>\u5c02\u9580\u5bb6\u30fb\u652f\u63f4\u4f53\u5236:<\/strong> <\/h2>\n\n\n\n<p>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u306b\u306f\u65e5\u672c\u4eba\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u5f01\u8b77\u58eb\u306f\u5e38\u99d0\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n\n\n\n<p>\u8a00\u8a9e\u9762\u3067\u306f\u65e5\u672c\u8a9e\u5bfe\u5fdc\u306f\u96e3\u3057\u3044\u304c\u3001\u5728\u5357\u30a2\u5730\u57df\u306e\u65e5\u7cfb\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u51fa\u5f35\u30d9\u30fc\u30b9\u3067\u652f\u63f4\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u653f\u5e9c\u95a2\u9023\u6a5f\u95a2\u306e\u652f\u63f4\u7a93\u53e3\u3082\u8a2d\u7f6e\u3055\u308c\u3066\u304a\u308a\u3001\u5728\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u65e5\u672c\u56fd\u5927\u4f7f\u9928\u5185\u306b\u306f\u300c\u65e5\u672c\u4f01\u696d\u652f\u63f4\u30c7\u30b9\u30af\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p>\u30b8\u30a7\u30c8\u30ed\uff08JETRO\uff09\u306f\u30de\u30d7\u30c8\u306b\u4e8b\u52d9\u6240\u3092\u6301\u3061\u3001\u73fe\u5730\u60c5\u5831\u306e\u63d0\u4f9b\u3084\u30d3\u30b8\u30cd\u30b9\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c48aa61cc5e3136666799bf141f89bcd\" style=\"color:#029676\">10. \u53c2\u8003\u30ea\u30f3\u30af\u30fb\u6cd5\u4ee4\u30bd\u30fc\u30b9<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6295\u8cc7\u30fb\u6cd5\u4eba\u767b\u8a18:<\/strong> \u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u6295\u8cc7\u8f38\u51fa\u4fc3\u9032\u5e81\uff08APIEX\uff09 &#8211; https:\/\/www.apiex.gov.mz \uff08\u6295\u8cc7\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3001\u7279\u533a\u60c5\u5831\uff09<\/li>\n\n\n\n<li>\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u5546\u5de5\u7701 \u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u6295\u8cc7\u30bb\u30f3\u30bf\u30fc\uff08BAU\uff09 &#8211; http:\/\/www.bau.gov.mz \uff08\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u306e\u6848\u5185\uff09<\/li>\n\n\n\n<li>\u6cd5\u7684\u56e3\u4f53\u767b\u8a18\u6240\uff08\u5546\u696d\u767b\u8a18\uff1aCREL\uff09 &#8211; 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\uff08\u52b4\u50cd\u6cd5\u4ee4\u3001\u5c31\u52b4\u8a31\u53ef\u624b\u7d9a\uff09<\/li>\n\n\n\n<li>\u56fd\u5bb6\u793e\u4f1a\u4fdd\u967a\u516c\u5eab\uff08INSS\uff09 &#8211; https:\/\/www.inss.gov.mz \uff08\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u3001\u52a0\u5165\u624b\u7d9a\uff09<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u6cd5\u4ee4:<\/strong> \u6295\u8cc7\u6cd5\uff08\u6cd5\u5f8b\u7b2c3\/1993\u53f7\uff09\u30fb\u6295\u8cc7\u6cd5\u65bd\u884c\u4ee4\uff08\u6cd5\u4ee4\u7b2c43\/2009\u53f7\uff09\u3001\u5546\u6cd5\uff08\u6cd5\u5f8b\u7b2c2\/2005\u53f7\u304a\u3088\u3073\u6539\u6b63\u30c7\u30af\u30ec\u30c8\u6cd5\u7b2c1\/2022\u53f7\uff09\u3001\u52b4\u50cd\u6cd5\uff08\u6cd5\u5f8b\u7b2c13\/2023\u53f7\uff09\u3001\u79df\u7a0e\u512a\u9047\u6cd5\uff08\u6cd5\u5f8b\u7b2c4\/2009\u53f7\uff09\u3001\u5916\u56fd\u70ba\u66ff\u6cd5\uff08\u6cd5\u5f8b\u7b2c11\/2009\u53f7\uff09\u306a\u3069\uff08\u5b98\u5831 <em>Boletim da Rep\u00fablica<\/em> 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