免責条項 - KPMGジャパン

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は無効です。",invalid_login_or_password:"無効なログインまたはパスワード",invalid_username_or_password:"無効なユーザ名またはパスワード",login_identifier_exists:"ログイン識別子が存在します。",maximum_size_of_3mb:"3MB以下の画像を選択ください。",no_file_chosen:"ファイルがありません",not_available:"使用不可",num_characters_total:"%num 文字",num_of_the_following_groups:"%num 文字に、大文字と小文字のアルファベット、数字、記号を1つ以上含んでください。",password_does_not_meet_complexity_requirements:"パスワードが条件を満たしていません。",password_must_contain_at_least:"パスワードには以下の条件を満たす必要があります。：",password_strength_colon:"パスワードは以下の条件を満たす必要があります。：",passwords_do_not_match:"パスワードが一致しません",old_password_cannot_be_the_same_as_new_password:"古いパスワードを新しいパスワードとして使用できません。",please_enter_a_valid_fieldname:"有効な％フィールド名を入力してください",please_enter_fieldname:"％fieldnameを入力してください",profilePhoto_fileSizeError:"画像フォーマット：JPEG/GIF/PNG形式。サイズは3MB以下。",sorry_we_are_not_able_to_process_your_registration:"申し訳ありません、あなたの登録を処理することができません",strong:"強い",there_are_errors_in_your_form_please_try_again:"入力に誤りがあります。再度ご入力ください。",there_is_no_user_with_that_username_or_email:"そのユーザー名または電子メールを持つユーザーはいません",these_passwords_do_not_match:"パスワードが一致しません",this_field_is_required:"この項目は必須です。",too_weak:"弱すぎる",unique_identifier_exists:"ログイン識別子が存在します。",username_already_exists:"ユーザー名は既に存在します",very_strong:"とても強い",weak:"弱い",wrong_password:"間違ったパスワード",your_age_does_not_meet_the_minimal_age_requirement:"このウェブサイトは対象年齢は13歳以上です。",kpmg_salutation:"敬称",managesubscriptions:"To 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We use third-party cookies to provide the best browsing experience. Please check your browser settings and enable third-party cookies to perform this action.",gigya_name_validation_error_message:"特殊文字、数字は入力できません。",kpmg_error_numbervalidation:"Only numbers are 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eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-boiler-plate/css/tmpl-boiler-plate-94b305.css'/> <meta name="msapplication-TileColor" content="#00338D"> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"> <meta name="theme-color" content="#00338D"> <title>免責条項 - KPMGジャパン</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> </head>   <body>   <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'>  <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/KPMG", "altText": "KPMGジャパン", "linkURL": "/jp/ja/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " インサイト ", "linkURL" : "/jp/ja/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " インダストリー ", "linkURL" : "/jp/ja/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " サービス ", "linkURL": "/jp/ja/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "セミナー", "linkURL": "/jp/ja/home/events.html", "internalLinkFlag": "true", "newTabAllow": "新規ウィンドウ、またはタブで開く" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "KPMGについて", "linkURL": "/jp/ja/home/about.html", "internalLinkFlag": "true", "newTabAllow": "新規ウィンドウ、またはタブで開く" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "採用", "linkURL": "/jp/ja/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "新規ウィンドウ、またはタブで開く" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " 採用 ", "linkURL": "" }, 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"locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div>  <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "閉じる" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "閉じる" , "type": "nav-list", "loggedOutLinks": [ { "url": "/jp/ja/home/campaigns/2022/04/insight-plus.html", "label": "Myページ会員登録" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "/jp/ja/home/user/login.html", "label": "ログイン" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "/jp/ja/home/user/overlays/kpmglearnmore.html", "label": "Myページについて" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "/jp/ja/home/dashboard.html", "label": "Myページトップ", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "/jp/ja/home/dashboard/myaccount.html", "label": "プロフィール", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "/jp/ja/home/dashboard/myaccount.html?tab=communication_preferences_container", "label": "KPMGからのご案内", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "/jp/ja/home/dashboard/myinterests.html", "label": "興味・関心", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "/jp/ja/home/dashboard/library.html", "label": "ライブラリ", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "ログアウト", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "KPMGイグニション東京", "linkUrl": "/jp/ja/home/campaigns/2018/11/kpmg-ignition-tokyo.html", "description": "日本企業がグローバル競争を勝ち抜くための経営課題について企業の方々とともに議論しながら、ソリューションを創発するための先進的拠点としての活動を行います。", "altText": "KPMGイグニション東京", "imgUrl": "/is/image/kpmg/jp-kpmg-ignition-tokyo-lnding", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "事務所一覧", "linkUrl": "/jp/ja/home/about/office-list.html", "description": "各法人の事務所一覧です。", "altText": "事務所一覧", "imgUrl": "/is/image/kpmg/jp-azsa-center-entrance-01", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "閉じる" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "947205690608540584319787355768", "prefix_results": "200", "language": "ja_jp", "lang": "ja_jp", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=jp" } }, "config": { "searchResultsPath": "/jp/ja/home/misc/search.html", "typeaheadWait": "250", "placeholder": "検索" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"947205690608540584319787355768", "searchResultPath":"/jp/ja/home/misc/search.html", "searchLanguage":"ja_jp", "yourRecentSearchCopy":"直近の検索" }' data-i18n-labels='{ "search": "検索" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "興味・関心", "description": "興味のあるトピックや業界を選択してください。あなたに合ったコンテンツを提供します。", "title": "興味・関心", "yourInterests": "あなたの選択した「興味・関心」：", "industry": "インダストリー", "topic": "トピック", "service": "サービス", "country": "国・地域", "lastUpdated": "最終更新", "selectedInterests": "「興味・関心」へ" }, "promotional": { "welcome": "Myページ：", "myKpmgProfile": "Myページへ", "newUser1": "記事の閲覧", "unknownUser": "会員登録すると、興味・関心のあるテーマのコンテンツが表示され、お気に入りの記事をライブラリに保存できます。", "newUser2": "関心のある項目を選択", "newUser3": "、または", "newUser4": "「Myページ」について", "myProfileCTA":"Myページトップ", "oldUser": "「Myページ」会員登録日：" }, "siteSelector": { "title": "世界のKPMGコンテンツを「Myページ」に", "description": "Myページ会員は、あらゆる国や、言語のコンテンツを、「Myページトップ」に表示できます。" } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/jp/ja/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/KPMG" alt="KPMGジャパン"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/jp/ja/home/insights.html"> インサイト </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/jp/ja/home/industries.html"> インダストリー </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/jp/ja/home/services.html"> サービス </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/jp/ja/home/events.html"> セミナー </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/jp/ja/home/about.html"> KPMGについて </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/jp/ja/home/careers.html"> 採用 </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="ハンバーガーメニュー" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/jp/ja/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/KPMG" alt="KPMGジャパン"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="閉じる" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="ハンバーガーメニュー" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script>  <section class="wrapper-stickybar react-component" data-message="ご登録のアカウントは「メールアドレスの認証」が完了しておりません。認証がお済みでないアカウントは、登録から7日後に消去されます。引き続きご利用される場合は、「メールアドレスの認証」をクリックしてください。"> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> Myページとは </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> <img src="https://assets.kpmg.com/is/image/kpmg/promo-overlay?scl=1" alt="Register an account"> </div> <div class="overlay-content"> <div class="overlay-description"> KPMG Japan Insight Plusは、KPMGジャパンの会員制ウェブサイトです。記事、動画、セミナー、メールマガジン等を通じ、ビジネスのプラスとなるインサイト（洞察・考察）を会員の皆様にお届けします。 </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> 新規会員登録へ </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> ログイン </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="閉じる" data-gm-hi-title="更新のお知らせ" data-gm-title="更新のお知らせ" data-gm-text="KPMGジャパンのプライバシーポリシーが更新されました。最新のプライバシーポリシーをご確認ください。" data-gm-continue="続ける" data-rsm-close-link="閉じる" data-rsm-hi-title="こんにちは" data-rsm-title="こんにちは" data-rsm-text-one="オンライン・プライバシー・ステートメントが更新されました。" data-rsm-text-two="プライバシーポリシーが更新されました。最新のプライバシーポリシーをご確認ください。" data-rsm-ignore-and-logout="変更せずログアウトする" data-rsm-continue="続ける" data-ssm-close-link="閉じる" data-ssm-hi-title="こんにちは" data-ssm-title="こんにちは" data-ssm-continue="続ける"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-boiler-plate"> <div class="row tmpl-row"> <div class="col-md-12 full-page-title"> <div class="inner-container"> <div class="col-md-12"> <section class="module-basicpagetitle component"> <div class="pagetitle-wrapper"> <h1 class="basic-title desktop-only">免責条項</h1> <h1 class="basic-title mobile-only">免責条項</h1> <p class="basic-desc desktop-only"></p> <p class="basic-desc mobile-only"></p> </div> </section> </div> </div> </div> </div> <div class="inner-container"> <div class="row"> <div class="row-same-height row-full-height"> <div class="col-md-9 col-md-height col-top"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>利用者は当サイトへのアクセスおよびサイトの使用にあたり、以下の利用条件に同意するものとしますので、事前に注意深くお読み頂くようお願いいたします。<br> ここで言う「利用者」とは、当サイトのユーザーを指します。</p> <p>KPMG International Cooperative（以下「KPMG International」）は、スイスの協同組合(cooperative)であり、独立した各メンバー・ファームのネットワークをコーディネートしています。KPMG Internationalはクライアントに対して監査やその他のサービスの提供は行っておりません。そのようなサービスは、メンバー・ファームのみがそれぞれの地域で提供しています。</p> <p>当サイト（以下「サイト」）に掲載され、アクセス可能な情報は、サイトの所有者としてそのホームページに記載されているKPMGメンバー・ファーム（以下「KPMG」）によって、その利用者に向けて一般的な情報をガイダンスとして提供することを目的としています。提供されている情報は、会計監査、アドバイザリーサービス、税務またはその他の専門的コンサルティング等のサービスとして用いられる、またはそれに取って代るものではありません。また、これらの情報は掲載時点の法令や会計基準等に基づいたものであり、その後の法令や会計基準等の新設・改正等を反映しておりません。したがって、現時点における正確性を保証するものではありません。会計監査、アドバイザリー、税務、その他の専門業務のアドバイザリーサービスは、それぞれの分野のKPMGプロフェショナルにお問い合わせください。</p> <p>固有の事由や要因により、法律や規制の適用が異なることがあります。電子コミュニケーションの基本的、一般的な状況に鑑み、KPMGではサイトの中断、遅延、誤作動、情報の欠落、ウィルス感染がないことを保証していません。そのため情報は、明示的、暗示的を問わず、正確性、瞬時性、完全性を含めていかなる種類の保証もない状態で「そのまま」提供されています。KPMG及びその関係者（パートナー、取締役、社長、代理店、従業員）は、サイトおよびサイト上のコンテンツ、サイトの複製、表示、その他の使用に起因して、または関連して生じる直接的損害、間接的損害、偶発的損害、特別損害、懲罰的損害、付随的損害、結果的損害およびその他のあらゆる損害に対し、行為の形態（サイト内外での契約、過失、またはその他の不正行為等を含む）を問わず一切の責任を負わないものとします（使用、データ、利益の損失に対する責任、これらに限定されないものを含む）。</p> <p>利用者は、以下を条件として、コンテンツの印刷または情報共有（ソーシャルネットワーク上のリンクを介するなど）が認められています。</p> <ul> <li>コンテンツが個人的かつ非営利的な目的で使用されること。</li> </ul> <ul> <li>著作権、商標、およびこれに類似する表示が保持されること。</li> </ul> <ul> <li>KPMG International、もしくはKPMGのメンバー・ファームが、その製品もしくはサービスに対する証明・保証を提供するものとしてコンテンツを使用しないこと、またはコンテンツがそうしたことを示唆しているように解釈させないこと。<br></li> </ul> <p>サイト上のコンテンツは著作権で保護されており、情報の不正使用は著作権法、商標権法、その他の権利を侵害する恐れがあります。利用者がサイト上のコンテンツを個人的または、非営利的な目的でダウンロード、出力、配布する際には、利用者はそのコンテンツの複製について、原本に付随するすべての著作権、商標権、またはそれに類する通告を保持するものとします。サイト上のコンテンツは、KPMG、KPMGインターナショナルまたはKPMGのメンバー・ファームが証言、承認、もしくは関連する製品やサービスを提供することを目的として明示、使用するものではありません。サイト上のコンテンツを公的または営利的目的で使用、変更、複製、公開、配布などをすることは正規のコンテンツプロバイダー（第三者リンクを含む）による書面による許可がない限り禁じられる場合があります。書面による許可がない場合、KPMGはこれらのコンテンツに関して一切のリスクや責任を負わないものとします。</p> <p>第三者へのリンクは、利用者の便宜のため提供されているもので、KPMGはこれらリンク先のサイトおよびそのコンテンツに関して一切の責任を負わないものとします。KPMGにはその評判や商標を保護する義務があることから、KPMGサイトへのリンクの削除を要求する権利を有するものとします。</p> <p>KPMGの名称、ロゴはKPMGの登録商標です。KPMGロゴの使用にあたっては、文書による明確な承諾および商標ライセンス（使用許諾）契約の締結を得ることとし、KPMGの登録商標を無断で使用した場合は、法に基づきその権利を行使するものとします。文書による承諾を申請するには、「お問合せ」をご使用ください。</p> <p>KPMGでは以下のようなリンク行為を禁止しており、これらの行為は商標権および著作権侵害に当たる可能性があります。</p> <ul> <li>KPMGロゴの無断使用を伴うリンク</li> </ul> <ul> 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