<\/span><\/h2>\n\n\n\nLu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n (Japan’s Companies Act) nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c r\u1eb1ng vi\u1ec7c \u0111i\u1ec1u tra b\u1edfi ki\u1ec3m s\u00e1t vi\u00ean c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111ang h\u01b0\u1edbng t\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp, v\u00e0 v\u00ec th\u1ebf \u0111\u00e3 thi\u1ebft l\u1eadp c\u00e1c bi\u1ec7n ph\u00e1p ngo\u1ea1i l\u1ec7 quan tr\u1ecdng nh\u1eb1m c\u00e2n b\u1eb1ng gi\u1eefa y\u00eau c\u1ea7u b\u1ea3o v\u1ec7 v\u1ed1n v\u00e0 vi\u1ec7c l\u00e0m cho quy tr\u00ecnh th\u00e0nh l\u1eadp c\u00f4ng ty tr\u1edf n\u00ean tr\u01a1n tru h\u01a1n. C\u00e1c ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33, Kho\u1ea3n 10 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n l\u00e0 con \u0111\u01b0\u1eddng ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1ef1c ti\u1ec5n khi c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt.<\/p>\n\n\n\n
Ngo\u1ea1i l\u1ec7 \u0111\u1ea7u ti\u00ean li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n nh\u1ecf. Theo \u0110i\u1ec1u 33, Kho\u1ea3n 10, M\u1ee5c 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c ghi trong \u0111i\u1ec1u l\u1ec7 l\u00e0 d\u01b0\u1edbi 5 tri\u1ec7u y\u00ean, th\u00ec kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 s\u1ef1 \u0111i\u1ec1u tra c\u1ee7a ki\u1ec3m s\u00e1t vi\u00ean. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch khuy\u1ebfn kh\u00edch vi\u1ec7c th\u00e0nh l\u1eadp c\u00e1c c\u00f4ng ty quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf v\u00e0 l\u00e0 bi\u1ec7n ph\u00e1p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i nh\u1ea5t trong th\u1ef1c ti\u1ec5n.<\/p>\n\n\n\n
Ngo\u1ea1i l\u1ec7 th\u1ee9 hai li\u00ean quan \u0111\u1ebfn ch\u1ee9ng kho\u00e1n c\u00f3 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng. Theo \u0110i\u1ec1u 33, Kho\u1ea3n 10, M\u1ee5c 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, n\u1ebfu t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f4ng khai v\u00e0 gi\u00e1 tr\u1ecb ghi trong \u0111i\u1ec1u l\u1ec7 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng kh\u00e1ch quan, th\u00ec vi\u1ec7c \u0111i\u1ec1u tra c\u1ee7a ki\u1ec3m s\u00e1t vi\u00ean kh\u00f4ng c\u1ea7n thi\u1ebft. \u0110i\u1ec1u n\u00e0y d\u1ef1a tr\u00ean quan \u0111i\u1ec3m h\u1ee3p l\u00fd r\u1eb1ng ch\u00ednh th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 cung c\u1ea5p m\u1ed9t \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan v\u00e0 \u0111\u00e1ng tin c\u1eady, do \u0111\u00f3 kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i c\u00f3 th\u00eam \u0111i\u1ec1u tra.<\/p>\n\n\n\n
Ngo\u1ea1i l\u1ec7 th\u1ee9 ba l\u00e0 ch\u1ee9ng th\u1ef1c c\u1ee7a chuy\u00ean gia. Theo \u0110i\u1ec1u 33, Kho\u1ea3n 10, M\u1ee5c 3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, n\u1ebfu m\u1ed9t chuy\u00ean gia c\u00f3 ch\u1ee9ng ch\u1ec9 nh\u01b0 lu\u1eadt s\u01b0, k\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng, ho\u1eb7c c\u1ed1 v\u1ea5n thu\u1ebf ch\u1ee9ng th\u1ef1c r\u1eb1ng gi\u00e1 tr\u1ecb ghi trong \u0111i\u1ec1u l\u1ec7 l\u00e0 ph\u00f9 h\u1ee3p, th\u00ec c\u00f3 th\u1ec3 b\u1ecf qua vi\u1ec7c \u0111i\u1ec1u tra c\u1ee7a ki\u1ec3m s\u00e1t vi\u00ean. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng n\u1ebfu t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ngo\u00e0i ch\u1ee9ng th\u1ef1c c\u1ee7a nh\u1eefng chuy\u00ean gia n\u00e0y, c\u00f2n c\u1ea7n c\u00f3 \u0111\u00e1nh gi\u00e1 th\u1ea9m \u0111\u1ecbnh c\u1ee7a chuy\u00ean gia th\u1ea9m \u0111\u1ecbnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n\n\n\n
Vi\u1ec7c hi\u1ec3u r\u00f5 nh\u1eefng l\u1ef1a ch\u1ecdn n\u00e0y l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng khi xem x\u00e9t vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh t\u1ed5ng quan v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng quy tr\u00ecnh.<\/p>\n\n\n\n| Lo\u1ea1i Th\u1ee7 T\u1ee5c<\/td> | T\u1ed5ng Quan<\/td> | \u0110i\u1ec1u Ki\u1ec7n \u00c1p D\u1ee5ng<\/td> | \u0110\u1eb7c \u0110i\u1ec3m Ch\u00ednh<\/td><\/tr><\/thead> |
| Nguy\u00ean T\u1eafc: \u0110i\u1ec1u Tra B\u1edfi Ki\u1ec3m S\u00e1t Vi\u00ean<\/td> | Ki\u1ec3m s\u00e1t vi\u00ean \u0111\u01b0\u1ee3c t\u00f2a \u00e1n b\u1ed5 nhi\u1ec7m s\u1ebd \u0111i\u1ec1u tra gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/td> | M\u1ecdi g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt kh\u00f4ng thu\u1ed9c di\u1ec7n ngo\u1ea1i l\u1ec7.<\/td> | Quy tr\u00ecnh nghi\u00eam ng\u1eb7t, t\u1ed1n th\u1eddi gian v\u00e0 chi ph\u00ed nh\u01b0ng \u0111\u1ed9 kh\u00e1ch quan cao nh\u1ea5t.<\/td><\/tr> |
| Ngo\u1ea1i L\u1ec7 Th\u1ee9 Nh\u1ea5t: D\u01b0\u1edbi 5 Tri\u1ec7u Y\u00ean<\/td> | Kh\u00f4ng c\u1ea7n \u0111i\u1ec1u tra c\u1ee7a ki\u1ec3m s\u00e1t vi\u00ean.<\/td> | T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt ghi trong \u0111i\u1ec1u l\u1ec7 d\u01b0\u1edbi 5 tri\u1ec7u y\u00ean.<\/td> | Ngo\u1ea1i l\u1ec7 d\u1ec5 s\u1eed d\u1ee5ng v\u00e0 ti\u1ec7n l\u1ee3i nh\u1ea5t. C\u1ea7n c\u00f3 \u0111i\u1ec1u tra c\u1ee7a ban gi\u00e1m \u0111\u1ed1c khi th\u00e0nh l\u1eadp c\u00f4ng ty.<\/td><\/tr> |
| Ngo\u1ea1i L\u1ec7 Th\u1ee9 Hai: Ch\u1ee9ng Kho\u00e1n C\u00f3 Gi\u00e1 Tr\u1ecb Th\u1ecb Tr\u01b0\u1eddng<\/td> | Kh\u00f4ng c\u1ea7n \u0111i\u1ec1u tra c\u1ee7a ki\u1ec3m s\u00e1t vi\u00ean.<\/td> | G\u00f3p v\u1ed1n b\u1eb1ng ch\u1ee9ng kho\u00e1n c\u00f3 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, v\u1edbi gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/td> | \u0110\u00e1nh gi\u00e1 kh\u00e1ch quan \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n h\u00f3a.<\/td><\/tr> |
| Ngo\u1ea1i L\u1ec7 Th\u1ee9 Ba: Ch\u1ee9ng Th\u1ef1c C\u1ee7a Chuy\u00ean Gia<\/td> | Lu\u1eadt s\u01b0, k\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng, c\u1ed1 v\u1ea5n thu\u1ebf, v.v. ch\u1ee9ng th\u1ef1c t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a gi\u00e1 tr\u1ecb.<\/td> | T\u00e0i s\u1ea3n tr\u1ecb gi\u00e1 tr\u00ean 5 tri\u1ec7u y\u00ean v\u00e0 c\u00f3 ch\u1ee9ng th\u1ef1c c\u1ee7a chuy\u00ean gia (b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u1ee7a chuy\u00ean gia th\u1ea9m \u0111\u1ecbnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n).<\/td> | C\u00f3 th\u1ec3 tr\u00e1nh \u0111i\u1ec1u tra c\u1ee7a ki\u1ec3m s\u00e1t vi\u00ean nh\u01b0ng ph\u00e1t sinh chi ph\u00ed cho chuy\u00ean gia v\u00e0 ch\u1ee9ng th\u1ef1c vi\u00ean c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<\/span>Th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft theo Lu\u1eadt Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n<\/span><\/h2>\n\n\n\n\u0110\u1ec3 th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd, c\u1ea7n ph\u1ea3i chu\u1ea9n b\u1ecb m\u1ed9t lo\u1ea1t c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 n\u1ed9p ch\u00fang khi \u0111\u0103ng k\u00fd. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y \u0111\u1ec1u \u0111\u1ea3m nh\u1eadn c\u00e1c vai tr\u00f2 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 v\u00e0 n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 thi\u1ebfu s\u00f3t n\u00e0o, kh\u00f4ng ch\u1ec9 vi\u1ec7c \u0111\u0103ng k\u00fd s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn m\u00e0 c\u00f2n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh nguy\u00ean nh\u00e2n c\u1ee7a c\u00e1c tranh ch\u1ea5p trong t\u01b0\u01a1ng lai.<\/p>\n\n\n\n \u0110\u1ea7u ti\u00ean, ngay c\u1ea3 khi vi\u1ec7c ki\u1ec3m tra b\u1edfi ng\u01b0\u1eddi ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, c\u00e1c th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb l\u00fac th\u00e0nh l\u1eadp c\u00f4ng ty c\u00f3 ngh\u0129a v\u1ee5 t\u1ef1 m\u00ecnh \u0111i\u1ec1u tra qu\u00e1 tr\u00ecnh th\u00e0nh l\u1eadp c\u00f4ng ty d\u1ef1a tr\u00ean \u0110i\u1ec1u 46 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. Cu\u1ed9c \u0111i\u1ec1u tra n\u00e0y bao g\u1ed3m vi\u1ec7c x\u00e1c nh\u1eadn g\u00f3p v\u1ed1n b\u1eb1ng hi\u1ec7n v\u1eadt \u0111\u00e3 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng ghi ch\u00e9p trong \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty. K\u1ebft qu\u1ea3 c\u1ee7a cu\u1ed9c \u0111i\u1ec1u tra n\u00e0y \u0111\u01b0\u1ee3c t\u00f3m l\u01b0\u1ee3c trong “B\u00e1o c\u00e1o \u0111i\u1ec1u tra” v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb l\u00fac th\u00e0nh l\u1eadp k\u00fd t\u00ean ho\u1eb7c \u0111\u00f3ng d\u1ea5u.<\/p>\n\n\n\n Ti\u1ebfp theo, “Gi\u1ea5y ch\u1ee9ng nh\u1eadn chuy\u1ec3n giao t\u00e0i s\u1ea3n” l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n t\u1eeb ng\u01b0\u1eddi g\u00f3p v\u1ed1n cho c\u00f4ng ty. T\u00e0i li\u1ec7u n\u00e0y ch\u1ee9ng minh r\u1eb1ng ng\u01b0\u1eddi g\u00f3p v\u1ed1n \u0111\u00e3 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi trong \u0111i\u1ec1u l\u1ec7 cho c\u00f4ng ty \u0111ang \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, l\u00e0 b\u1eb1ng ch\u1ee9ng cho vi\u1ec7c ho\u00e0n t\u1ea5t “kho\u1ea3n thanh to\u00e1n” b\u1eb1ng hi\u1ec7n v\u1eadt. M\u1eb7c d\u00f9 kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u1ecbnh d\u1ea1ng nghi\u00eam ng\u1eb7t theo lu\u1eadt \u0111\u1ecbnh, nh\u01b0ng c\u1ea7n ph\u1ea3i ghi r\u00f5 ai \u0111\u00e3 chuy\u1ec3n giao t\u00e0i s\u1ea3n g\u00ec v\u00e0 v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o.<\/p>\n\n\n\n Cu\u1ed1i c\u00f9ng, “Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 ti\u1ec1n c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7” \u0111\u01b0\u1ee3c t\u1ea1o ra b\u1edfi \u0111\u1ea1i di\u1ec7n h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb l\u00fac th\u00e0nh l\u1eadp. Ch\u1ee9ng t\u1eeb n\u00e0y ch\u1ee9ng minh r\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p b\u1eb1ng hi\u1ec7n v\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ed9ng l\u1ea1i m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n v\u00e0 quy t\u1eafc k\u1ebf to\u00e1n c\u00f4ng ty. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 khi n\u1ed9p \u0111\u01a1n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp c\u00f4ng ty t\u1ea1i S\u1edf T\u01b0 ph\u00e1p v\u00e0 l\u00e0 t\u00e0i li\u1ec7u cu\u1ed1i c\u00f9ng x\u00e1c \u0111\u1ecbnh ch\u00ednh th\u1ee9c c\u1ea5u tr\u00fac v\u1ed1n c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n <\/span>Tr\u00e1ch nhi\u1ec7m B\u1ed3i th\u01b0\u1eddng Khi \u0110\u1ecbnh gi\u00e1 Qu\u00e1 cao: R\u1ee7i ro v\u00e0 H\u1eadu qu\u1ea3 Ph\u00e1p l\u00fd theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/span><\/h2>\n\n\n\nR\u1ee7i ro l\u1edbn nh\u1ea5t trong vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n th\u1ef1c l\u00e0 vi\u1ec7c \u0111\u1ecbnh gi\u00e1 qu\u00e1 cao t\u00e0i s\u1ea3n \u0111\u00f3, v\u00e0 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh m\u1ed9t h\u1ec7 th\u1ed1ng tr\u00e1ch nhi\u1ec7m nghi\u00eam ng\u1eb7t \u0111\u1ed1i v\u1edbi v\u1ea5n \u0111\u1ec1 n\u00e0y. Tr\u1ecdng t\u00e2m c\u1ee7a h\u1ec7 th\u1ed1ng n\u00e0y l\u00e0 “tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng khi \u0111\u1ecbnh gi\u00e1 qu\u00e1 cao” \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. Theo quy \u0111\u1ecbnh n\u00e0y, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp c\u00f4ng ty, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n “\u0111\u00e1ng k\u1ec3 th\u1ea5p h\u01a1n” so v\u1edbi gi\u00e1 tr\u1ecb ghi trong \u0111i\u1ec1u l\u1ec7, ng\u01b0\u1eddi s\u00e1ng l\u1eadp v\u00e0 c\u00e1c gi\u00e1m \u0111\u1ed1c th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi b\u1ed3i th\u01b0\u1eddng cho c\u00f4ng ty s\u1ed1 ti\u1ec1n thi\u1ebfu h\u1ee5t \u0111\u00f3.<\/p>\n\n\n\n B\u1ea3n ch\u1ea5t c\u1ee7a tr\u00e1ch nhi\u1ec7m n\u00e0y kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o v\u1ecb tr\u00ed c\u1ee7a ng\u01b0\u1eddi li\u00ean quan. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u00e1ng l\u1eadp \u0111\u00e3 th\u1ef1c s\u1ef1 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n b\u1ecb \u0111\u1ecbnh gi\u00e1 qu\u00e1 cao, tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ecd \u0111\u01b0\u1ee3c coi l\u00e0 “tr\u00e1ch nhi\u1ec7m kh\u00f4ng l\u1ed7i” – t\u1ee9c l\u00e0 h\u1ecd kh\u00f4ng th\u1ec3 mi\u1ec5n tr\u00e1ch nhi\u1ec7m ngay c\u1ea3 khi h\u1ecd h\u00e0nh \u0111\u1ed9ng v\u1edbi thi\u1ec7n ch\u00ed, mi\u1ec5n l\u00e0 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng l\u00e0 gi\u00e1 tr\u1ecb b\u1ecb \u0111\u1ecbnh gi\u00e1 th\u1ea5p h\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi s\u00e1ng l\u1eadp kh\u00e1c v\u00e0 gi\u00e1m \u0111\u1ed1c th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp kh\u00f4ng g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 mi\u1ec5n tr\u00e1ch nhi\u1ec7m n\u1ebfu h\u1ecd c\u00f3 th\u1ec3 ch\u1ee9ng minh r\u1eb1ng h\u1ecd \u0111\u00e3 kh\u00f4ng l\u01a1 l\u00e0 trong vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh (kh\u00f4ng c\u00f3 l\u1ed7i). \u0110\u00e2y l\u00e0 “tr\u00e1ch nhi\u1ec7m do l\u1ed7i”.<\/p>\n\n\n\n H\u01a1n n\u1eefa, \u0110i\u1ec1u 52, Kho\u1ea3n 3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh r\u1eb1ng c\u00e1c chuy\u00ean gia (v\u00ed d\u1ee5 nh\u01b0 lu\u1eadt s\u01b0, k\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng, v.v.) \u0111\u00e3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb trong tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng c\u1ea7n ki\u1ec3m tra c\u1ee7a thanh tra vi\u00ean, c\u0169ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi b\u1ed3i th\u01b0\u1eddng cho c\u00f4ng ty s\u1ed1 ti\u1ec1n thi\u1ebfu h\u1ee5t theo nguy\u00ean t\u1eafc. Tuy nhi\u00ean, nh\u1eefng chuy\u00ean gia n\u00e0y c\u0169ng c\u00f3 th\u1ec3 mi\u1ec5n tr\u00e1ch nhi\u1ec7m n\u1ebfu h\u1ecd c\u00f3 th\u1ec3 ch\u1ee9ng minh r\u1eb1ng h\u1ecd \u0111\u00e3 kh\u00f4ng l\u01a1 l\u00e0 trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9ng minh c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n C\u00e1c ph\u00e1n quy\u1ebft c\u1ee7a t\u00f2a \u00e1n trong qu\u00e1 kh\u1ee9 cung c\u1ea5p nh\u1eefng g\u1ee3i \u00fd quan tr\u1ecdng \u0111\u1ec3 hi\u1ec3u ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a tr\u00e1ch nhi\u1ec7m n\u00e0y. V\u00ed d\u1ee5, trong ph\u00e1n quy\u1ebft ng\u00e0y 26 th\u00e1ng 12 n\u0103m 1977 c\u1ee7a T\u00f2a \u00e1n Niigata, m\u1eb7c d\u00f9 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh s\u1ef1 l\u01a1 l\u00e0 trong nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi s\u00e1ng l\u1eadp, nh\u01b0ng y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u00e3 b\u1ecb b\u00e1c b\u1ecf v\u00ec nguy\u00ean nh\u00e2n tr\u1ef1c ti\u1ebfp d\u1eabn \u0111\u1ebfn ph\u00e1 s\u1ea3n c\u1ee7a c\u00f4ng ty l\u00e0 do \u0111\u1ea7u t\u01b0 qu\u00e1 m\u1ee9c v\u00e0o c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 \u0111\u00e1ng k\u1ec3 v\u1edbi vi\u1ec7c \u0111\u1ecbnh gi\u00e1 qu\u00e1 cao c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y, \u0111\u1ec3 tr\u00e1ch nhi\u1ec7m \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp, kh\u00f4ng ch\u1ec9 c\u1ea7n ch\u1ee9ng minh gi\u00e1 tr\u1ecb b\u1ecb \u0111\u1ecbnh gi\u00e1 th\u1ea5p, m\u00e0 c\u00f2n c\u1ea7n ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 nh\u00e2n qu\u1ea3 gi\u1eefa vi\u1ec7c \u0111\u00f3 v\u00e0 thi\u1ec7t h\u1ea1i g\u00e2y ra cho c\u00f4ng ty. Ph\u00e1n quy\u1ebft ng\u00e0y 19 th\u00e1ng 2 n\u0103m 2016 c\u1ee7a T\u00f2a \u00e1n C\u1ea5p cao Osaka l\u00e0 m\u1ed9t v\u1ee5 vi\u1ec7c li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a lu\u1eadt s\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n ch\u1ee9ng minh gi\u00e1 tr\u1ecb kh\u00f4ng ph\u00f9 h\u1ee3p, l\u00e0m n\u1ed5i b\u1eadt r\u1ee7i ro l\u1edbn khi c\u00e1c chuy\u00ean gia nh\u1eadn nhi\u1ec7m v\u1ee5 ch\u1ee9ng minh n\u00e0y v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a ngh\u0129a v\u1ee5 ch\u00fa \u00fd cao \u0111\u1ed9 trong c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd.<\/p>\n\n\n\n <\/span>L\u1ee3i \u00edch v\u00e0 \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong Th\u1ef1c ti\u1ec5n<\/span><\/h2>\n\n\n\nH\u1ec7 th\u1ed1ng \u0111\u00f3ng g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n th\u1ef1c (in-kind contributions) d\u01b0\u1edbi lu\u1eadt ph\u00e1p Nh\u1eadt B\u1ea3n c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch l\u1edbn n\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p, nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi s\u1ef1 c\u00e2n nh\u1eafc c\u1ea9n th\u1eadn v\u1ec1 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd.<\/p>\n\n\n\n C\u00e1c l\u1ee3i \u00edch ch\u00ednh bao g\u1ed3m, \u0111\u1ea7u ti\u00ean, kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t. Th\u1ee9 hai, vi\u1ec7c \u0111\u00f3ng g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n th\u1ef1c c\u00f3 th\u1ec3 l\u00e0m t\u0103ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y t\u1edd, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 n\u00e2ng cao uy t\u00edn c\u1ee7a c\u00f4ng ty trong m\u1eaft c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ed1i t\u00e1c giao d\u1ecbch. Th\u1ee9 ba, n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u hao, n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed gi\u1ea3m gi\u00e1 trong t\u00ednh to\u00e1n thu\u1ebf doanh nghi\u1ec7p, d\u1eabn \u0111\u1ebfn kh\u1ea3 n\u0103ng ti\u1ebft ki\u1ec7m thu\u1ebf l\u00e2u d\u00e0i.<\/p>\n\n\n\n M\u1eb7t kh\u00e1c, c\u0169ng c\u00f3 kh\u00f4ng \u00edt \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd. \u0110\u1ea7u ti\u00ean l\u00e0 s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a th\u1ee7 t\u1ee5c. So v\u1edbi \u0111\u00f3ng g\u00f3p b\u1eb1ng ti\u1ec1n m\u1eb7t, vi\u1ec7c \u0111\u00f3ng g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n th\u1ef1c \u0111\u00f2i h\u1ecfi nhi\u1ec1u b\u01b0\u1edbc ph\u1ee9c t\u1ea1p h\u01a1n nh\u01b0 ghi ch\u00e9p trong \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb, v\u00e0 t\u1ea1o c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 t\u1ed1n nhi\u1ec1u th\u1eddi gian c\u0169ng nh\u01b0 c\u00f4ng s\u1ee9c. Ti\u1ebfp theo l\u00e0 v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00ednh thanh kho\u1ea3n c\u1ee7a v\u1ed1n. N\u1ebfu ph\u1ea7n l\u1edbn v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh t\u1eeb t\u00e0i s\u1ea3n th\u1ef1c, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn thi\u1ebfu v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, g\u00e2y r\u1ee7i ro cho vi\u1ec7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n\n\n\n H\u01a1n n\u1eefa, m\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng nh\u01b0ng th\u01b0\u1eddng b\u1ecb b\u1ecf qua l\u00e0 x\u1eed l\u00fd v\u1ec1 m\u1eb7t thu\u1ebf. D\u01b0\u1edbi lu\u1eadt thu\u1ebf c\u1ee7a Nh\u1eadt B\u1ea3n, vi\u1ec7c \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n t\u1eeb c\u00e1 nh\u00e2n sang ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 “chuy\u1ec3n giao t\u00e0i s\u1ea3n” t\u1eeb ng\u01b0\u1eddi \u0111\u00f3ng g\u00f3p sang ph\u00e1p nh\u00e2n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ng\u01b0\u1eddi \u0111\u00f3ng g\u00f3p ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n giao n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n (gi\u00e1 tr\u1ecb c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c c\u1ea5p) v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb mua v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. \u0110\u1ed1i v\u1edbi c\u00f4ng ty, n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ho\u1eb7c n\u1ebfu l\u00e0 t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf, c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5. Do \u0111\u00f3, \u0111\u1ec3 th\u00e0nh c\u00f4ng v\u1edbi vi\u1ec7c \u0111\u00f3ng g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n th\u1ef1c, kh\u00f4ng ch\u1ec9 c\u1ea7n quy tr\u00ecnh theo lu\u1eadt c\u00f4ng ty m\u00e0 c\u00f2n c\u1ea7n m\u1ed9t k\u1ebf ho\u1ea1ch t\u1ed5ng th\u1ec3 t\u00ednh \u0111\u1ebfn c\u1ea3 \u1ea3nh h\u01b0\u1edfng c\u1ee7a lu\u1eadt thu\u1ebf.<\/p>\n\n\n\n <\/span>T\u00f3m l\u01b0\u1ee3c<\/span><\/h2>\n\n\n\nVi\u1ec7c \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n th\u1ef1c v\u1eadt l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n m\u1ea1nh m\u1ebd v\u00e0 linh ho\u1ea1t \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n (Japan’s Companies Act) trong vi\u1ec7c h\u00ecnh th\u00e0nh v\u1ed1n cho doanh nghi\u1ec7p. N\u00f3 cho ph\u00e9p x\u00e2y d\u1ef1ng c\u01a1 s\u1edf kinh doanh m\u00e0 kh\u00f4ng c\u1ea7n d\u1ef1a v\u00e0o ngu\u1ed3n v\u1ed1n ti\u1ec1n m\u1eb7t, th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng \u0111a d\u1ea1ng c\u00e1c t\u00e0i s\u1ea3n. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y s\u1ef1 ti\u1ec7n l\u1ee3i n\u00e0y, c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra nh\u1eb1m duy tr\u00ec nguy\u00ean t\u1eafc v\u1ec1 s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a v\u1ed1n. Con \u0111\u01b0\u1eddng n\u00e0y l\u00e0 ph\u1ee9c t\u1ea1p, bao g\u1ed3m vi\u1ec7c ghi ch\u00e9p ch\u00ednh x\u00e1c trong \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty, \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb kh\u00e1ch quan, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n th\u00edch h\u1ee3p, v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u00e1nh gi\u00e1 qu\u00e1 cao. Kh\u00f4ng c\u00f3 s\u1ef1 hi\u1ec3u bi\u1ebft v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang \u0111\u1eafn nh\u1eefng y\u00eau c\u1ea7u n\u00e0y, kh\u00f4ng th\u1ec3 thi\u1ebft l\u1eadp m\u1ed9t c\u00f4ng ty v\u1eefng m\u1ea1nh v\u00e0 \u1ed5n \u0111\u1ecbnh v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/p>\n\n\n\n V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Monolith c\u00f3 th\u00e0nh t\u00edch \u0111\u00e1ng k\u1ec3 v\u00e0 ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u trong l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n th\u1ef1c v\u1eadt theo Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n. Ch\u00fang t\u00f4i \u0111\u00e3 cung c\u1ea5p s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p \u1edf m\u1ecdi giai \u0111o\u1ea1n, t\u1eeb vi\u1ec7c c\u1ea5u tr\u00fac \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n th\u1ef1c v\u1eadt, t\u1ea1o l\u1eadp \u0111i\u1ec1u l\u1ec7 v\u00e0 t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft, cho \u0111\u1ebfn th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, cho nhi\u1ec1u kh\u00e1ch h\u00e0ng trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. V\u0103n ph\u00f2ng ch\u00fang t\u00f4i c\u00f3 nhi\u1ec1u lu\u1eadt s\u01b0 th\u00f4ng th\u1ea1o ph\u00e1p lu\u1eadt Nh\u1eadt B\u1ea3n v\u00e0 c\u0169ng s\u1edf h\u1eefu c\u00e1c b\u1eb1ng c\u1ea5p lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f3 kh\u1ea3 n\u0103ng giao ti\u1ebfp b\u1eb1ng ti\u1ebfng Anh. V\u1edbi th\u1ebf m\u1ea1nh \u0111\u1ed9c \u0111\u00e1o n\u00e0y, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p c\u00f3 t\u1ea7m nh\u00ecn qu\u1ed1c t\u1ebf v\u01b0\u1ee3t qua c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p c\u1ee7a Nh\u1eadt B\u1ea3n v\u00e0 b\u1eaft \u0111\u1ea7u kinh doanh m\u1ed9t c\u00e1ch tr\u00f4i ch\u1ea3y. Xin h\u00e3y giao ph\u00f3 cho ch\u00fang t\u00f4i m\u1ecdi t\u01b0 v\u1ea5n li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp c\u00f4ng ty, bao g\u1ed3m c\u1ea3 vi\u1ec7c \u0111\u00f3ng g\u00f3p t\u00e0i s\u1ea3n th\u1ef1c v\u1eadt.<\/p>\n","protected":false},"excerpt":{"rendered":" Trong qu\u00e1 tr\u00ecnh th\u00e0nh l\u1eadp c\u00f4ng ty, vi\u1ec7c chu\u1ea9n b\u1ecb v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 m\u1ed9t trong nh\u1eefng b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t. Th\u00f4ng th\u01b0\u1eddng, v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3p b\u1eb1ng ti\u1ec1n m\u1eb7t, tuy nhi\u00ean, lu\u1eadt c\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n c\u0169ng c […]<\/p>\n","protected":false},"author":32,"featured_media":71430,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,85],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71429"}],"collection":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/comments?post=71429"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71429\/revisions"}],"predecessor-version":[{"id":71637,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71429\/revisions\/71637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/71430"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=71429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=71429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=71429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |