{"id":1640,"date":"2026-01-31T12:45:33","date_gmt":"2026-01-31T03:45:33","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1640"},"modified":"2026-01-31T12:59:35","modified_gmt":"2026-01-31T03:59:35","slug":"%e6%9c%ac%e7%a4%be%e3%81%8b%e3%82%89%e3%81%ae%e6%8c%af%e6%9b%bf%e3%81%afbir%e3%81%ae%e5%ae%9d%e7%ae%b1","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1640","title":{"rendered":"\u672c\u793e\u304b\u3089\u306e\u632f\u66ff\u306fBIR\u306e\u5b9d\u7bb1"},"content":{"rendered":"

\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u65e5\u7cfb\u4f01\u696d\u306e\u7686\u69d8\u3001\u5fa1\u793e\u306f\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u300c\u8acb\u6c42\u66f8\uff08Debit Note\uff09\u300d\u3092\u3001\u4e2d\u8eab\u3082\u78ba\u8a8d\u305b\u305a\u306b\u305d\u306e\u307e\u307e\u652f\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f
\n\u300c\u3053\u308c\u306f\u89aa\u4f1a\u793e\u304c\u7acb\u3066\u66ff\u3048\u305f\u5b9f\u8cbb\uff08Reimbursement\uff09\u3060\u304b\u3089\u3001\u5229\u76ca\u306f\u4e57\u3063\u3066\u3044\u306a\u3044\u3002\u3060\u304b\u3089\u7a0e\u91d1\u306f\u95a2\u4fc2\u306a\u3044\u300d<\/p>\n

\u3082\u3057\u305d\u3046\u601d\u3063\u3066\u3044\u308b\u306a\u3089\u3001\u4eca\u3059\u3050\u305d\u306e\u8acb\u6c42\u66f8\u3092\u898b\u76f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002 \u305d\u306e\u4e00\u679a\u306e\u7d19\u5207\u308c\u304c\u3001BIR\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u5185\u56fd\u6b73\u5165\u5e81\uff09\u306b\u3068\u3063\u3066\u306f\u300c\u5b9d\u7bb1\uff08Treasure Chest\uff09\u300d\u3067\u3042\u308a\u3001\u5fa1\u793e\u306b\u3068\u3063\u3066\u306f\u81ea\u3089\u306e\u9996\u3092\u7d5e\u3081\u308b\u300cSelf Evidence\uff08\u81ea\u767d\u8a3c\u62e0\uff09\u300d<\/strong>\u306b\u306a\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u79c1\u304c\u5b9f\u969b\u306b\u906d\u9047\u3057\u305f\u300c1,650\u4e07\u30da\u30bd\uff08\u7d044,300\u4e07\u5186\uff09\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u300d<\/strong>\u306e\u4e8b\u4f8b\u3092\u5143\u306b\u3001\u5b89\u6613\u306a\u672c\u793e\u632f\u66ff\u306e\u6050\u6016\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

\u306a\u305c\u300c\u672c\u793e\u3078\u306e\u652f\u6255\u3044\u300d\u306fBIR\u306e\u5b9d\u7bb1\u306a\u306e\u304b\uff1f<\/strong><\/h2>\n

BIR\u306e\u8abf\u67fb\u5b98\u304c\u7a0e\u52d9\u8abf\u67fb\uff08LOA\uff09\u3067\u771f\u3063\u5148\u306b\u898b\u308b\u306e\u304c\u3001\u56fd\u5916\u95a2\u9023\u8005\uff08\u89aa\u4f1a\u793e\uff09\u3078\u306e\u9001\u91d1\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u3053\u3053\u306b\u306f\u300c\u6700\u3082\u7c21\u5358\u306b\u3001\u9ad8\u984d\u306a\u8ab2\u7a0e\u304c\u3067\u304d\u308b\u30cd\u30bf\u300d<\/strong>\u304c\u8ee2\u304c\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u3042\u308b\u65e5\u7cfb\u4f01\u696d\u304c\u89aa\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u306b\u3001\u7121\u9632\u5099\u306b\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

    \n
  • “License fee” \uff08\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\uff09<\/strong><\/li>\n
  • “Royalty” \uff08\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\uff09<\/strong><\/li>\n
  • “Chairman’s Tour” \/ “Golf membership” \uff08\u4f1a\u9577\u306e\u65c5\u884c\u8cbb\u30fb\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\uff09<\/strong><\/li>\n<\/ul>\n

    \u3053\u308c\u3092\u898b\u305f\u77ac\u9593\u3001\u8abf\u67fb\u5b98\u306f\u5fc3\u306e\u4e2d\u3067\u30ac\u30c3\u30c4\u30dd\u30fc\u30ba\u3092\u3057\u305f\u306f\u305a\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u3053\u308c\u3089\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u6cd5\u4e0a\u3001\u6e90\u6cc9\u7a0e\uff08Final Withholding Tax: 25%\uff09\u3068\u6700\u7d42\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08Final VAT: 12%\uff09<\/strong>\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u6240\u5f97\u306e\u652f\u6255\u3044\u300d\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n

    \u8abf\u67fb\u5b98\u306f\u4f55\u3082\u8abf\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5fa1\u793e\u304c\u4fdd\u5b58\u3057\u3066\u3044\u308b\u8acb\u6c42\u66f8\uff08Self Evidence\uff09\u306b\u3001\u300c\u79c1\u306f\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3092\u6255\u3044\u307e\u3057\u305f\u300d\u3068\u66f8\u3044\u3066\u3042\u308b<\/strong>\u306e\u3067\u3059\u304b\u3089\u3002\u3053\u308c\u4ee5\u4e0a\u306e\u8a3c\u62e0\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

    \u300cSelf Evidence\u300d\u304c\u62db\u304f\u4e8c\u91cd\u306e\u60b2\u5287<\/strong><\/h2>\n

    \u300cSelf Evidence\uff08\u81ea\u767d\u8a3c\u62e0\uff09\u300d\u306e\u6050\u308d\u3057\u3044\u3068\u3053\u308d\u306f\u3001\u5358\u306b\u6e90\u6cc9\u7a0e\u3092\u8acb\u6c42\u3055\u308c\u308b\u3060\u3051\u3067\u306f\u7d42\u308f\u3089\u306a\u3044\u70b9\u3067\u3059\u3002BIR\u306f\u4ee5\u4e0b\u306e\u4e8c\u91cd\u306e\u7f60<\/strong>\u3092\u4ed5\u639b\u3051\u3066\u304d\u307e\u3059\u3002<\/p>\n

    \u6e90\u6cc9\u7a0e\u30fbVAT\u306e\u8ffd\u5fb4<\/strong> \u89aa\u4f1a\u793e\u3078\u306e\u652f\u6255\u3044\u3092\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u300d\u3068\u307f\u306a\u3057\u300125%\u306e\u6e90\u6cc9\u7a0e\u306812%\u306eVAT\u3001\u3055\u3089\u306b25%\u306eSurcharge\uff08\u52a0\u7b97\u7a0e\uff09\u3068\u5e74\u522912%\u306e\u5229\u606f\u3092\u8acb\u6c42\u3057\u307e\u3059\u3002<\/p>\n

    \u7d4c\u8cbb\u306e\u5426\u8a8d\uff08Expense Disallowance\uff09<\/strong> \u3053\u3053\u304c\u91cd\u8981\u3067\u3059\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u6cd5\uff08RR 2-98\u7b49\uff09\u306b\u306f\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u652f\u6255\u3044\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u306a\u3044<\/strong>\u300d\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u3064\u307e\u308a\u3001\u89aa\u4f1a\u793e\u306b\u6255\u3063\u305f100\u306e\u7d4c\u8cbb\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u300c0\u300d\u306b\u306a\u308a\u3001\u305d\u306e\u5206\u6cd5\u4eba\u7a0e\uff08Income Tax\uff09\u304c\u8df3\u306d\u4e0a\u304c\u308a\u307e\u3059\u3002 \u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u3082\u3001\u89aa\u4f1a\u793e\u304b\u3089\u306e\u8acb\u6c42\u7d04300\u4e07\u30da\u30bd\u306b\u5bfe\u3057\u3001\u6e90\u6cc9\u7a0e\u306e\u672a\u7d0d\u3092\u6307\u6458\u3055\u308c\u305f\u7d50\u679c\u3001\u540c\u984d\u306e300\u4e07\u30da\u30bd\u304c\u7d4c\u8cbb\u5426\u8a8d\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u306e\u8ffd\u5fb4\u8ab2\u7a0e<\/strong>\u306b\u3064\u306a\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n

    \u305f\u3063\u305f\u4e00\u679a\u306e\u8acb\u6c42\u66f8\u304c\u3001\u300c\u6e90\u6cc9\u7a0e\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u300d\u306e\u4e21\u65b9\u3092\u7206\u767a\u3055\u305b\u308b\u8d77\u7206\u30b9\u30a4\u30c3\u30c1<\/strong>\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n

    \u300c\u7acb\u66ff\u91d1\u3060\u304b\u3089\u5927\u4e08\u592b\u300d\u306f\u901a\u7528\u3057\u306a\u3044<\/strong><\/h2>\n

    \u65e5\u672c\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3088\u304f\u300c\u5b9f\u8cbb\u7cbe\u7b97\u306a\u306e\u3060\u304b\u3089\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u306f\u305a\u3060\u300d\u3068\u4e3b\u5f35\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001BIR\u306b\u304a\u3051\u308b\u5b9f\u52d9\u306f\u51b7\u9177\u3067\u3059\u3002
    \n\u5f53\u4e8b\u8005\u3067\u3042\u308b\u89aa\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u793e\u304c\u3001\u81ea\u5206\u3067\u4f5c\u3063\u305f\u5b50\u4f1a\u793e\u3078\u306e\u8acb\u6c42\u66f8\u306b\u306f\u3001\u8a3c\u62e0\u80fd\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u7acb\u66ff\u7d4c\u8cbb\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u3053\u306b\u672c\u793e\u7d4c\u8cbb\u304c\u4e57\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u8cbb\u3092\u8f09\u305b\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3092BIR\u306b\u8a3c\u660e\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002
    \n\u3044\u304f\u3089\u53e3\u982d\u3067\u300c\u5b9f\u614b\u306f\u9055\u3046\u300d\u3068\u8aac\u660e\u3057\u3066\u3082\u3001BIR\u306e\u524d\u3067\u306f\u7121\u529b\u3067\u3059\u3002
    \n\u8a3c\u62e0\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u30d9\u30f3\u30c0\u30fc\u306a\u3069\u306e\u8acb\u6c42\u66f8\u3067\u3042\u308a\u3001\u5b50\u4f1a\u793e\u306e\u793e\u540d\u3001\u4f4f\u6240\u3001TIN\u756a\u53f7\u304c\u4e00\u6587\u5b57\u3082\u9593\u9055\u3044\u306a\u304f\u5370\u5b57\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u3067\u3059\u3002<\/p>\n

    \u89e3\u6c7a\u7b56\uff1a\u305d\u306e\u8acb\u6c42\u66f8\u3092\u4eca\u3059\u3050\u3084\u3081\u308d<\/strong><\/h2>\n

    \u3067\u306f\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u304b\uff1f \u79c1\u304c\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u52a9\u8a00\u3059\u308b\u89e3\u6c7a\u7b56\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/p>\n

    \u300c\u672c\u793e\u3092\u901a\u3059\u306a\u3002\u73fe\u5730\u3067\u76f4\u63a5\u5951\u7d04\u3057\u308d\u3002\u300d<\/strong><\/p>\n

      \n
    • \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u30e9\u30a4\u30bb\u30f3\u30b9<\/strong>: \u89aa\u4f1a\u793e\u304c\u4e00\u62ec\u5951\u7d04\u3057\u3066\u914d\u8ce6\uff08Allocation\uff09\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u304c\u30d9\u30f3\u30c0\u30fc\u3068\u76f4\u63a5\u5951\u7d04\u3092\u7d50\u3093\u3067\u304f\u3060\u3055\u3044\u3002\u305d\u3046\u3059\u308c\u3070\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u5fa1\u793e\u5b9b\u306b\u767a\u884c\u3055\u308c\u3001\u9069\u5207\u306a\u7a0e\u52d9\u51e6\u7406\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n
    • \u89aa\u4f1a\u793e\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u6599:\u3053\u308c\u3082\u540c\u3058\u304f\u4e00\u62ec\u5951\u7d04\u3057\u3066\u914d\u8ce6\uff08Allocation\uff09\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u5b50\u4f1a\u793e\u304c\u30d9\u30f3\u30c0\u30fc\u3068\u76f4\u63a5\u5951\u7d04\u3092\u3059\u308b\u3079\u304d\u3067\u3059\u304c\u3001\u73fe\u5b9f\u7684\u306b\u306f\u4e0d\u53ef\u80fd\u3067\u3057\u3087\u3046\u3002\u30d9\u30f3\u30c0\u30fc\u304b\u3089\u306e\u751f\u306e\u8acb\u6c42\u66f8\u306b\u3001\u305d\u306e\u3046\u3061\u306e\u4f55\u5272\u304b\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u3067\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5bb9\u6613\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n
    • \u51fa\u5f35\u8cbb\u30fb\u63a5\u5f85\u8cbb<\/strong>: \u89aa\u4f1a\u793e\u306b\u7acb\u3066\u66ff\u3048\u3055\u305b\u308b\u306e\u3092\u3084\u3081\u3066\u304f\u3060\u3055\u3044\u3002\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ab\u30fc\u30c9\u3067\u652f\u6255\u3046\u304b\u3001\u51fa\u5f35\u8005\u304c\u73fe\u5730\u3067\u7cbe\u7b97\u3059\u308c\u3070\u3001\u56fd\u5916\u9001\u91d1\u306e\u30ea\u30b9\u30af\u81ea\u4f53\u304c\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n

      \u7d50\u8ad6\uff1a\u7a0e\u52d9\u8abf\u67fb\u306f\u300c\u4e8b\u524d\u306e\u6e96\u5099\u300d\u3067\u6c7a\u307e\u308b<\/strong><\/h2>\n

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      \u300c\u524d\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u4f55\u3082\u8a00\u3063\u3066\u304f\u308c\u306a\u304b\u3063\u305f\u300d\u3068\u5606\u304f\u524d\u306b\u3001\u81ea\u793e\u306e\u8acb\u6c42\u66f8\u3092\u898b\u76f4\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u3053\u306b\u306f\u3001BIR\u304c\u559c\u3076\u300c\u5b9d\u7269\u300d\u304c\u7720\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n

      \u3082\u3057\u3001\u3054\u81ea\u8eab\u306e\u4f1a\u793e\u306b\u300cSelf Evidence\u300d\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u611f\u3058\u305f\u3089\u3001\u624b\u9045\u308c\u306b\u306a\u308b\u524d\u306b\u3001\u300c\u6226\u3046\u4f1a\u8a08\u58eb\u300d\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u706b\u4e8b\u306b\u306a\u3063\u3066\u304b\u3089\u706b\u3092\u6d88\u3059\u3088\u308a\u3082\u3001\u706b\u4e8b\u3092\u8d77\u3053\u3055\u306a\u3044\u4ed5\u7d44\u307f\u3092\u4f5c\u308b\u3053\u3068\u304c\u3001\u6700\u5f37\u306e\u7bc0\u7a0e\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u65e5\u7cfb\u4f01\u696d\u306e\u7686\u69d8\u3001\u5fa1\u793e\u306f\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u300c\u8acb\u6c42\u66f8\uff08Debit Note\uff09\u300d\u3092\u3001\u4e2d\u8eab\u3082\u78ba\u8a8d\u305b\u305a\u306b\u305d\u306e\u307e\u307e\u652f\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f \u300c\u3053\u308c\u306f\u89aa\u4f1a\u793e\u304c\u7acb\u3066\u66ff\u3048\u305f\u5b9f\u8cbb\uff08Reimbursement\uff09 […]","protected":false},"author":1,"featured_media":1645,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[108],"tags":[],"class_list":["post-1640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting"],"_links":{"self":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1640"}],"version-history":[{"count":4,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1640\/revisions"}],"predecessor-version":[{"id":1644,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1640\/revisions\/1644"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/media\/1645"}],"wp:attachment":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}