{"id":711945,"date":"2026-09-04T16:22:50","date_gmt":"2026-09-04T08:22:50","guid":{"rendered":"https:\/\/law.asia\/?p=711945"},"modified":"2026-09-09T13:41:14","modified_gmt":"2026-09-09T05:41:14","slug":"tax-free-importation-aircraft-philippines","status":"publish","type":"post","link":"https:\/\/law-asia.visibleone.dev\/ja\/tax-free-importation-aircraft-philippines\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u822a\u7a7a\u6a5f\u306e\u514d\u7a0e\u8f38\u5165"},"content":{"rendered":"<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u822a\u7a7a\uff08PAL\uff09\u3068\u30bb\u30d6\u30d1\u30b7\u30d5\u30a3\u30c3\u30af\u822a\u7a7a\u306f\u3001\u540c\u56fd\u306e\u822a\u7a7a\u696d\u754c\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u30d7\u30ec\u30fc\u30e4\u30fc\u306e\u3046\u3061\u306e\uff12\u793e\u3067\u3059\u3002\u3053\u306e\uff12\u3064\u306e\u822a\u7a7a\u4f1a\u793e\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u653f\u5e9c\u304b\u3089\u4ed8\u4e0e\u3055\u308c\u305f\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\uff08\u55b6\u696d\u6a29\uff09\u306b\u57fa\u3065\u3044\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u304a\u3088\u3073\u9069\u7528\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u3001\u4e00\u5b9a\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306b\u57fa\u3065\u304f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u514d\u9664<\/strong><\/span><\/h2>\n<figure id=\"attachment_711370\" aria-describedby=\"caption-attachment-711370\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" class=\"wp-image-711370 size-full\" src=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Vanel-Andrea-Beltejar.jpg\" alt=\"Vanel-Andrea-Beltejar\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-711370\" class=\"wp-caption-text\"><strong>Vanel Andrea Beltejar<\/strong> <br \/>\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc <br \/>Gargantiel Law <br \/>\u30b1\u30bd\u30f3\u5e02<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">1978\u5e746\u670811\u65e5\u4ed8\u306e\u5927\u7d71\u9818\u4ee4\u7b2c1590\u53f7\u306b\u3088\u308a\u3001PAL\u306b\u306f\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306b\u57fa\u3065\u304f\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u4ed8\u4e0e\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u308b\u6761\u4ef6\u306b\u5f93\u3046\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u822a\u7a7a\u6a5f\u3001\u822a\u7a7a\u6a5f\u7528\u88c5\u5099\u3001\u30a8\u30f3\u30b8\u30f3\u3001\u6a5f\u68b0\u3001\u4e88\u5099\u90e8\u54c1\u304a\u3088\u3073\u4ed8\u5c5e\u54c1\u306e\u8f38\u5165\u306b\u4fc2\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u69d8\u306b\u3001\u5185\u56fd\u6b73\u5165\u5e81\uff08BIR\uff09\u306f\u30011991\u5e748\u670830\u65e5\u4ed8\u306e\u5171\u548c\u56fd\u6cd5\u7b2c7151\u53f7\u306b\u57fa\u3065\u304d\u3001\u30bb\u30d6\u30d1\u30b7\u30d5\u30a3\u30c3\u30af\u822a\u7a7a\u304c\u822a\u7a7a\u6a5f\u3001\u30a8\u30f3\u30b8\u30f3\u3001\u88c5\u5099\u304a\u3088\u3073\u4e88\u5099\u90e8\u54c1\u306e\u8f38\u5165\u306b\u95a2\u3057\u3066VAT\u514d\u9664\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u307e\u3057\u305f\u3002\u30bb\u30d6\u30d1\u30b7\u30d5\u30a3\u30c3\u30af\u822a\u7a7a\u306f\u3001\u305d\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306e\u4e0b\u3001\u7af6\u5408\u3059\u308b\u500b\u4eba\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u307e\u305f\u306f\u6cd5\u4eba\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u3001\u300c\u5f53\u7136\u306b\u300d\uff08ipso facto\u3001\u3059\u306a\u308f\u3061\u300c\u305d\u306e\u4e8b\u5b9f\u306b\u3088\u308a\u300d\uff09\u4eab\u53d7\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306b\u57fa\u3065\u304f\u514d\u9664\u306f\u3001\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u304c\u822a\u7a7a\u4f1a\u793e\u306e\u4e00\u5b9a\u306e\u7a0e\u5236\u512a\u9047\u306e\u6839\u62e0\u3068\u3057\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u304d\u305f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u822a\u7a7a\u696d\u754c\u306b\u304a\u3051\u308b\u4f1d\u7d71\u7684\u306a\u7a0e\u5236\u512a\u9047\u306e\u53d6\u6271\u3044\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u30d5\u30a3\u30ea\u30d4\u30f3\u306eVAT\u514d\u9664\u3092\u3081\u3050\u308b\u8b70\u8ad6<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u822a\u7a7a\u6a5f\u8f38\u5165\u306b\u5bfe\u3059\u308bVAT\u514d\u9664\u306f\u91cd\u8981\u3067\u3059\u3002\u822a\u7a7a\u6a5f\u306f\u3001\u822a\u7a7a\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u904b\u55b6\u3001\u62e1\u5927\u304a\u3088\u3073\u8fd1\u4ee3\u5316\u306b\u4e0d\u53ef\u6b20\u306a\u8cc7\u672c\u8cc7\u7523\u3060\u304b\u3089\u3067\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u6cd5\u306f\u3053\u306e\u70b9\u3092\u8e0f\u307e\u3048\u3001\u56fd\u5185\u307e\u305f\u306f\u56fd\u969b\u904b\u822a\u306b\u7528\u3044\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u65c5\u5ba2\u6a5f\u307e\u305f\u306f\u8ca8\u7269\u6a5f\uff08\u305d\u306e\u30a8\u30f3\u30b8\u30f3\u3001\u88c5\u5099\u304a\u3088\u3073\u4e88\u5099\u90e8\u54c1\u3092\u542b\u307f\u307e\u3059\uff09\u306e\u58f2\u5374\u3001\u8f38\u5165\u307e\u305f\u306f\u30ea\u30fc\u30b9\u3092VAT\u306e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u822a\u7a7a\u6a5f\u53d6\u5f97\u306b\u4f34\u3046\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u514d\u9664\u306f\u3001\u822a\u7a7a\u4f1a\u793e\u304c\u8ffd\u52a0\u6a5f\u6750\u3092\u5c0e\u5165\u3057\u3001\u6a5f\u6750\u3092\u8fd1\u4ee3\u5316\u3057\u3001\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u3092\u7d4c\u6e08\u7684\u306b\u5b9f\u73fe\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3064\u3064\u3001\u6295\u8cc7\u3001\u6a5f\u6750\u306e\u8fd1\u4ee3\u5316\u304a\u3088\u3073\u30d5\u30a3\u30ea\u30d4\u30f3\u822a\u7a7a\u5206\u91ce\u306b\u304a\u3051\u308b\u7af6\u4e89\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u3053\u3067\u91cd\u8981\u306a\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002\u3067\u306f\u3001\u306a\u305c\u822a\u7a7a\u6a5f\u8f38\u5165\u306b\u5bfe\u3059\u308bVAT\u514d\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u5fc5\u305a\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306e\u5b58\u5728\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>NIRC\u306b\u3088\u308b\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u4f9d\u5b58\u306e\u89e3\u6d88<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6b74\u53f2\u7684\u306b\u306f\u3001PAL\u3084\u30bb\u30d6\u30d1\u30b7\u30d5\u30a3\u30c3\u30af\u822a\u7a7a\u306e\u3088\u3046\u306a\u4e3b\u8981\u56fd\u5185\u822a\u7a7a\u4f1a\u793e\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306f\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306b\u7d10\u3065\u3044\u3066\u304a\u308a\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u3092\u6709\u3059\u308b\u822a\u7a7a\u4f1a\u793e\u306e\u307f\u304c\u3001\u3068\u308a\u308f\u3051\u822a\u7a7a\u6a5f\u3001\u30a8\u30f3\u30b8\u30f3\u3001\u88c5\u5099\u304a\u3088\u3073\u4e88\u5099\u90e8\u54c1\u306e\u8f38\u5165\u306b\u95a2\u3059\u308b\u514d\u9664\u3092\u4e3b\u5f35\u3067\u304d\u308b\u3068\u3044\u3046\u8aa4\u89e3\u3092\u52a9\u9577\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u5fc5\u305a\u3057\u3082\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5185\u56fd\u6b73\u5165\u6cd5\uff08NIRC\uff09\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u822a\u7a7a\u6a5f\u8f38\u5165\u306b\u95a2\u3059\u308bVAT\u514d\u9664\u306b\u3064\u3044\u3066\u306f\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u3078\u306e\u4f9d\u5b58\u304c\u89e3\u6d88\u3055\u308c\u307e\u3057\u305f\u3002NIRC\u306f\u73fe\u5728\u3001\u56fd\u5185\u307e\u305f\u306f\u56fd\u969b\u904b\u822a\u306b\u7528\u3044\u3089\u308c\u308b\u65c5\u5ba2\u307e\u305f\u306f\u8ca8\u7269\u306e\u8239\u8236\u304a\u3088\u3073\u822a\u7a7a\u6a5f\uff08\u30a8\u30f3\u30b8\u30f3\u3001\u88c5\u5099\u304a\u3088\u3073\u4e88\u5099\u90e8\u54c1\u3092\u542b\u307f\u307e\u3059\uff09\u306e\u58f2\u5374\u3001\u8f38\u5165\u307e\u305f\u306f\u30ea\u30fc\u30b9\u3092VAT\u306e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u6761\u6587\u4e0a\u306e\u6587\u8a00\u306f\u3001\u514d\u9664\u3092\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306e\u4fdd\u6709\u306b\u7d50\u3073\u4ed8\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u306e\u6027\u8cea\u304a\u3088\u3073\u822a\u7a7a\u6a5f\u306e\u4f7f\u7528\u76ee\u7684\u306b\u7d50\u3073\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u3092\u3001NIRC\u4e0a\u306eVAT\u514d\u9664\u306b\u95a2\u3059\u308b\u822a\u7a7a\u4f1a\u793e\u306e\u9069\u683c\u6027\u3092\u5224\u65ad\u3059\u308b\u552f\u4e00\u306e\u6cd5\u7684\u6839\u62e0\u3068\u3057\u3066\u6271\u3046\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>CAB\u306e\u8a31\u8a8d\u53ef\u304cNIRC\u306eVAT\u514d\u9664\u3092\u88cf\u4ed8\u3051\u308b<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u822a\u7a7a\u8f38\u9001\u4e8b\u696d\u3092\u898f\u5f8b\u3059\u308b\u898f\u5236\u67a0\u7d44\u307f\u3082\u540c\u69d8\u306b\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u8b70\u4f1a\u306f\u3001\u822a\u7a7a\u696d\u754c\u306b\u304a\u3051\u308b\u514d\u8a31\u4ed8\u4e0e\u6a29\u9650\u3092the National Internal Revenue Code\uff08CAB\uff09\u306b\u59d4\u4efb\u3057\u3066\u3044\u307e\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u6c11\u9593\u822a\u7a7a\u6cd5\u3067\u3042\u308b\u5171\u548c\u56fd\u6cd5\u7b2c776\u53f7\u306b\u57fa\u3065\u304d\u3001CAB\u306f\u822a\u7a7a\u8f38\u9001\u306b\u95a2\u3059\u308b\u898f\u5236\u6a29\u9650\u3092\u6709\u3057\u3001\u9069\u683c\u306a\u904b\u9001\u4eba\u306b\u5bfe\u3057\u3066\u9069\u5207\u306a\u8a3c\u660e\u66f8\u304a\u3088\u3073\u8a31\u53ef\u3092\u767a\u7d66\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u56fd\u5185\u822a\u7a7a\u4f1a\u793e\u304c\u822a\u7a7a\u8f38\u9001\u4e8b\u696d\u3092\u884c\u3046\u6a29\u9650\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066Certificate of Public Convenience and Necessit\uff08CPCN\uff09\u306e\u767a\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u3069\u3001\u898f\u5236\u8981\u4ef6\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u8ca1\u52d9\u7701\u306f\u3001NIRC\u306b\u57fa\u3065\u304d\u822a\u7a7a\u6a5f\u3001\u30a8\u30f3\u30b8\u30f3\u3001\u88c5\u5099\u304a\u3088\u3073\u4e88\u5099\u90e8\u54c1\u306e\u8f38\u5165\u306b\u4fc2\u308bVAT\u514d\u9664\u3092\u7533\u8acb\u3059\u308b\u969b\u306e\u8a3c\u6191\u66f8\u985e\u8981\u4ef6\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001CPCN\u3092\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u5fc5\u8981\u8981\u4ef6\u306f\u3053\u306e\u307b\u304b\u306b\u3001Air Operator Certificate\u3084\u3001CAB\u306b\u3088\u308b\u8f38\u5165\uff0f\u30ea\u30fc\u30b9\u306e\u8a31\u53ef\u306a\u3069\u3001\u4ed6\u306e\u88dc\u8db3\u66f8\u985e\u3082\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305f\u3060\u3057\u3001CPCN\u81ea\u4f53\u3092VAT\u514d\u9664\u306e\u6839\u62e0\u3068\u307f\u306a\u3059\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u514d\u9664\u306f\u3001\u6539\u6b63\u5f8c\u306eNIRC\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u3002CPCN\u306f\u3001\u822a\u7a7a\u4f1a\u793e\u304c\u822a\u7a7a\u8f38\u9001\u4e8b\u696d\u3092\u884c\u3046\u6a29\u9650\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u898f\u5236\u4e0a\u306e\u8a3c\u62e0\u3067\u3042\u308a\u3001VAT\u514d\u9664\u7533\u8acb\u3092\u88cf\u4ed8\u3051\u308b\u66f8\u985e\u8981\u4ef6\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u3092\u6709\u3057\u306a\u3044\u56fd\u5185\u822a\u7a7a\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001NIRC\u306e\u8981\u4ef6\u306a\u3089\u3073\u306b\u9069\u7528\u3055\u308c\u308b\u898f\u5236\u4e0a\u304a\u3088\u3073\u66f8\u985e\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u9069\u683c\u306a\u822a\u7a7a\u6a5f\u3001\u30a8\u30f3\u30b8\u30f3\u3001\u88c5\u5099\u304a\u3088\u3073\u4e88\u5099\u90e8\u54c1\u306e\u8f38\u5165\u306b\u3064\u3044\u3066VAT\u514d\u9664\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7acb\u6cd5\u4e0a\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u304c\u306a\u3044\u3053\u3068\u305d\u308c\u81ea\u4f53\u306f\u3001NIRC\u304c\u5b9a\u3081\u308b\u6cd5\u5b9a\u306eVAT\u514d\u9664\u3092\u5426\u5b9a\u3059\u308b\u6839\u62e0\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u3082\u3063\u3068\u3082\u3001VAT\u514d\u9664\u306f\u3001\u3059\u3079\u3066\u306e\u7a0e\u304a\u3088\u3073\u95a2\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u300c\u5b8c\u5168\u306a\u514d\u7a0e\u8f38\u5165\u300d\u3068\u540c\u4e00\u8996\u3055\u308c\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u95a2\u7a0e\u306e\u514d\u9664\u306b\u306f\u5225\u500b\u306e\u6cd5\u7684\u6839\u62e0\u304c\u3042\u308a\u3001\u8ffd\u52a0\u306e\u8981\u4ef6\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>Vanel Andrea Beltejar \u306f\u3001\u30b1\u30bd\u30f3\u5e02\u306eGargantiel Law\u306e\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><strong><img decoding=\"async\" class=\"wp-image-711362 aligncenter\" src=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-300x300.png\" alt=\"\" width=\"197\" height=\"197\" srcset=\"https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-300x300.png 300w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-1024x1024.png 1024w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-150x150.png 150w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-768x768.png 768w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-1536x1536.png 1536w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-696x696.png 696w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-1068x1068.png 1068w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo-420x420.png 420w, https:\/\/law-asia.visibleone.dev\/wp-content\/uploads\/2026\/09\/Gargantiel-and-Associates-logo.png 2000w\" sizes=\"(max-width: 197px) 100vw, 197px\" \/>GARGANTIEL AND ASSOCIATES<\/strong><br \/>\n2nd Floor<br \/>\nTimes Square Building<br \/>\nNo. 57 Examiner St.,<br \/>\nCorner Times St.<br \/>\nWest Triangle, Quezon City, Philippines 1104<br \/>\n<a href=\"http:\/\/www.gargantiel.com\">www.gargantiel.com<\/a><br \/>\n<strong>Contact details:<\/strong><br \/>\nT: +63 8355 9623<br \/>\nE:<a href=\"mailto:admin@gargantiel.com\"> admin@gargantiel.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u822a\u7a7a\uff08PAL\uff09\u3068\u30bb\u30d6\u30d1\u30b7\u30d5\u30a3\u30c3\u30af\u822a\u7a7a\u306f\u3001\u540c\u56fd\u306e\u822a\u7a7a<\/p>\n","protected":false},"author":13501,"featured_media":711368,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Vanel Andrea Beltejar\/Gargantiel Law","footnotes":""},"categories":[8404,8530],"tags":[195010,195013,195009,195011,195008,195012,103290,195004,104758,160638,129140,195007,103319,195005,195006,132176],"class_list":["post-711945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jp-1","category-correspondent-jp","tag-air-operator-certificate","tag-cab-ja","tag-cpcn","tag-gargantiel-law-ja","tag-nirc","tag-vanel-andrea-beltejar-ja","tag-vat-ja","tag-195004","tag-104758","tag-160638","tag-129140","tag-195007","tag-103319","tag-195005","tag-195006","tag-132176"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" 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