{"id":2273,"date":"2026-10-07T11:10:00","date_gmt":"2026-10-07T09:10:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2273"},"modified":"2026-10-27T17:42:56","modified_gmt":"2026-10-27T16:42:56","slug":"verifactu%e5%bb%b6%e6%9c%9f","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ja\/blog\/verifactu%e5%bb%b6%e6%9c%9f\/","title":{"rendered":"VERI*FACTU\uff1a2027\u5e74\u306e\u73fe\u884c\u671f\u9650\u3068\u3001\u767a\u8868\u3055\u308c\u305f2028\u5e7410\u6708\u3078\u306e\u5ef6\u671f"},"content":{"rendered":"<div class=\"ca-answer\"><b 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de bienes\uff09\u306b\u3088\u3063\u3066\u55b6\u307e\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u30021\u3064\u76ee\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u3001\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h2>VERI*FACTU\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\uff1a2\u3064\u306e\u7570\u306a\u308b\u7fa9\u52d9<\/h2>\n<p>\u4e21\u8005\u306f\u3088\u304f\u6df7\u540c\u3055\u308c\u307e\u3059\u304c\u3001\u540c\u3058\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5408\u308f\u305b\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u81ea\u4f53\u304c\u3001\u73fe\u5728\u306f2\u3064\u306e\u5225\u3005\u306e\u898f\u5b9a\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>VERI*FACTU\uff08\u52c5\u4ee4\u7b2c1007\/2023\u53f7\uff09<\/th>\n<th>\u4f01\u696d\u9593\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\uff08\u52c5\u4ee4\u7b2c238\/2026\u53f7\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u898f\u5236\u306e\u5bfe\u8c61<\/td>\n<td>\u8acb\u6c42\u66f8\u3068\u305d\u306e\u8a18\u9332\u3092\u751f\u6210\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8981\u4ef6<\/td>\n<td>\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077\u9593\u306e\u8acb\u6c42\u66f8\u306e\u69cb\u9020\u5316\u3055\u308c\u305f\u96fb\u5b50\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3001\u305d\u306e\u30b9\u30c6\u30fc\u30bf\u30b9<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u7528\u5bfe\u8c61<\/td>\n<td>\u8acb\u6c42\u66f8\u767a\u884c\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u7b2c3\u6761\u7b2c1\u9805\u306e\u7fa9\u52d9\u8005\uff08SII\u306a\u3069\u306e\u9664\u5916\u3042\u308a\uff09<\/td>\n<td>\u30b9\u30da\u30a4\u30f3\u56fd\u5185\u3067\u4ed6\u306e\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077\u306b\u8acb\u6c42\u3059\u308b\u4e8b\u696d\u8005\u30fb\u5c02\u9580\u8077<\/td>\n<\/tr>\n<tr>\n<td>\u671f\u9650<\/td>\n<td>2027\u5e741\u67081\u65e5\u30682027\u5e747\u67081\u65e5\uff08\u73fe\u884c\uff09\u30022028\u5e7410\u6708\u3078\u306e\u5ef6\u671f\u304c\u767a\u8868\u6e08\u307f<\/td>\n<td>\u53d6\u5f15\u9ad8\u306b\u5fdc\u3058\u30012026\u5e7410\u67086\u65e5\u304b\u308912\u304b\u6708\u307e\u305f\u306f24\u304b\u6708<\/td>\n<\/tr>\n<tr>\n<td>AEAT\u3078\u306e\u9001\u4fe1<\/td>\n<td>VERI*FACTU\u65b9\u5f0f\u3067\u306f\u4efb\u610f\uff08\u7b2c16\u6761\uff09\u3002\u9078\u629e\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5f37\u5316\u3055\u308c\u305f\u8981\u4ef6\u306b\u3088\u308b\u4fdd\u5b58<\/td>\n<td>\u516c\u7684\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3078\u306e\u5199\u3057\u306e\u9001\u4fe1\u3068\u3001\u652f\u6255\u5b8c\u4e86\u306a\u3069\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u901a\u77e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"\/ja\/blog\/\u96fb\u5b50\u8acb\u6c42\u66f8\u7fa9\u52d9\u5316\u671f\u9650\/\">\u4f01\u696d\u9593\u306e\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u7fa9\u52d9\u5316\u3068\u305d\u306e\u671f\u9650<\/a>\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u58f2\u4e0a\u306e\u7ba1\u7406\u3068\u76e3\u67fb\u306b\u3068\u3063\u3066\u306e\u6539\u5584\u70b9<\/h2>\n<p>\u7a0e\u52d9\u4e0a\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u9023\u9396\u5316\u3055\u308c\u305f\u6539\u3056\u3093\u4e0d\u80fd\u306a\u8a18\u9332\u3092\u5099\u3048\u305f\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u58f2\u4e0a\u306b\u95a2\u3059\u308b\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\u3057\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306e\u89b3\u70b9\u304b\u3089\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u58f2\u4e0a\u9ad8\u306e\u7db2\u7f85\u6027\u3002<\/strong>\u8a18\u9332\u3092\u75d5\u8de1\u306a\u3057\u306b\u524a\u9664\u30fb\u6539\u5909\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u767a\u884c\u6e08\u8acb\u6c42\u66f8\u306e\u6bcd\u96c6\u56e3\u306e\u4fe1\u983c\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u7db2\u7f85\u6027\u3068\u30ab\u30c3\u30c8\u30aa\u30d5\uff08\u671f\u9593\u5e30\u5c5e\uff09\u306e\u30c6\u30b9\u30c8\u304c\u3001\u3088\u308a\u78ba\u304b\u306a\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u884c\u3048\u307e\u3059\u3002<\/li>\n<li><strong>\u53d6\u6d88\u3057\u3068\u8a02\u6b63\u306e\u53ef\u8996\u5316\u3002<\/strong>\u53d6\u308a\u6d88\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3084\u8a02\u6b63\u3055\u308c\u305f\u8acb\u6c42\u66f8\u304c\u8a18\u9332\u306b\u6b8b\u308b\u305f\u3081\u3001\u671f\u672b\u306e\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u3084\u7570\u5e38\u306a\u53d6\u5f15\u306e\u5206\u6790\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u30c7\u30fc\u30bf\u5206\u6790\u3002<\/strong>\u6a19\u6e96\u5316\u3055\u308c\u305f\u8a18\u9332\u306b\u3088\u308a\u3001\u30b5\u30f3\u30d7\u30eb\u3060\u3051\u3067\u306a\u304f\u6bcd\u96c6\u56e3\u5168\u4f53\u3092\u5bfe\u8c61\u306b\u4f5c\u696d\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u5bfe\u5fdc\u306f\u3001\u8ab0\u304c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u30fb\u53d6\u6d88\u3057\u30fb\u8a02\u6b63\u3067\u304d\u308b\u304b\u3001\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u3068\u4f1a\u8a08\u3092\u3069\u3046\u7167\u5408\u3059\u308b\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u8a3c\u62e0\u3092\u4fdd\u5b58\u3059\u308b\u304b\u3092\u898b\u76f4\u3059\u826f\u3044\u6a5f\u4f1a\u3067\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7d4c\u55b6\u6226\u7565\/\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u8a08\u3068\u4f01\u696d\u6226\u7565<\/a>\u3084<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\/\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/a>\u3067\u304a\u624b\u4f1d\u3044\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u5ef6\u671f\u304c\u627f\u8a8d\u3055\u308c\u3066\u3044\u306a\u3044\u4eca\u3001\u4f55\u3092\u3059\u3079\u304d\u304b<\/h2>\n<ol>\n<li>\u898f\u5b9a\u304c\u516c\u8868\u3055\u308c\u308b\u307e\u3067\u306f\u3001<strong>2028\u5e7410\u6708\u3092\u524d\u63d0\u306b\u8a08\u753b\u3092\u7acb\u3066\u306a\u3044<\/strong>\u3067\u304f\u3060\u3055\u3044\u3002\u73fe\u5728\u6709\u52b9\u306a\u306e\u306f2027\u5e741\u67081\u65e5\u30682027\u5e747\u67081\u65e5\u3067\u3059\u3002<\/li>\n<li><strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30d9\u30f3\u30c0\u30fc\u306b<\/strong>\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u52c5\u4ee4\u7b2c1007\/2023\u53f7\u3068\u7701\u4ee4HAC\/1177\/2024\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u66f8\u9762\u3067\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li><strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u3059\u3067\u306b\u5bfe\u5fdc\u6e08\u307f\u306e\u5834\u5408<\/strong>\u306f\u3001\u305d\u306e\u307e\u307e\u4f7f\u3044\u7d9a\u3051\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7fa9\u52d9\u5316\u307e\u3067\u306e\u671f\u9593\u306f\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u4e0d\u5177\u5408\u3092\u898b\u3064\u3051\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li><strong>VERI*FACTU\u3068\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u5bfe\u5fdc\u3092\u9023\u643a<\/strong>\u3055\u305b\u3066\u304f\u3060\u3055\u3044\u3002\u30b7\u30b9\u30c6\u30e0\u3092\u5909\u66f4\u3059\u308b\u306a\u3089\u3001\u4e21\u65b9\u306e\u7fa9\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3092\u9078\u3073\u307e\u3059\u3002<\/li>\n<\/ol>\n<h2>\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2>\n<h3>2028\u5e7410\u6708\u3078\u306e\u5ef6\u671f\u306f\u627f\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u304b\u3002<\/h3>\n<p>\u672c\u8a18\u4e8b\u306e\u66f4\u65b0\u65e5\u6642\u70b9\u3067\u306f\u627f\u8a8d\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u30022026\u5e7410\u67085\u65e5\u306b\u8ca1\u52d9\u7701\u304c\u767a\u8868\u3057\u305f\u4e88\u5b9a\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002BOE\u306e\u52c5\u4ee4\u7b2c1007\/2023\u53f7\u306e\u7d71\u5408\u30c6\u30ad\u30b9\u30c8\u306b\u306f\u3001\u5f15\u304d\u7d9a\u304d2027\u5e741\u67081\u65e5\u30682027\u5e747\u67081\u65e5\u306e\u671f\u9650\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5f53\u793e\u306f\u5c0f\u898f\u6a21\u306a\u4f1a\u793e\u3067\u3059\u304c\u30012027\u5e741\u67081\u65e5\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5165\u308a\u307e\u3059\u304b\u3002<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u308a\u3001SII\u306b\u3088\u308b\u5e33\u7c3f\u306e\u8a18\u5e33\u306a\u3069\u306e\u9664\u5916\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u3001\u5165\u308a\u307e\u3059\u3002\u57fa\u6e96\u306f\u898f\u6a21\u3067\u306f\u306a\u304f\u7a0e\u76ee\u3067\u3059\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u7a0e\u52d9\u5f53\u5c40\u306b\u9001\u4fe1\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/h3>\n<p>\u5fc5\u305a\u3057\u3082\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002AEAT\u3078\u306e\u81ea\u52d5\u9001\u4fe1\u306fVERI*FACTU\u65b9\u5f0f\u3067\u3042\u308a\u3001\u4efb\u610f\u3067\u3059\u3002\u3053\u306e\u65b9\u5f0f\u3092\u9078\u3070\u306a\u3044\u5834\u5408\u3001\u30b7\u30b9\u30c6\u30e0\u306f\u8a18\u9332\u306e\u4fdd\u5b58\u3068\u7f72\u540d\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>VERI*FACTU\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308c\u3070\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u7fa9\u52d9\u3082\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/h3>\n<p>\u3044\u3044\u3048\u3002\u8ca1\u52d9\u7701\u306f\u4e21\u8005\u3092\u5408\u308f\u305b\u308b\u610f\u5411\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u72ec\u81ea\u306e\u8981\u4ef6\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u6301\u3064\u5225\u3005\u306e\u7fa9\u52d9\u3067\u3059\u3002<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-24446\" target=\"_blank\" rel=\"noopener\">12\u67082\u65e5\u4ed8\u52c5\u4ee4\u6cd5\u7b2c15\/2025\u53f7\uff082025\u5e7412\u67083\u65e5\u4ed8BOE\u7b2c290\u53f7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-25695\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u6cd5\u7b2c15\/2025\u53f7\u306e\u627f\u8a8d\u6c7a\u8b70\uff082025\u5e7412\u670816\u65e5\u4ed8BOE\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-24840\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c1007\/2023\u53f7\u3001\u7d71\u5408\u30c6\u30ad\u30b9\u30c8<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-6600\" target=\"_blank\" rel=\"noopener\">4\u67081\u65e5\u4ed8\u52c5\u4ee4\u7b2c254\/2025\u53f7\uff082025\u5e744\u67082\u65e5\u4ed8BOE\u7b2c80\u53f7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.hacienda.gob.es\/sgt\/gabsehacienda\/nota-informativa-verifactu.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u30012026\u5e7410\u67085\u65e5\u4ed8\u306e\u304a\u77e5\u3089\u305b<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/sistemas-informaticos-facturacion-verifactu.html\" target=\"_blank\" rel=\"noopener\">AEAT\u306e\u96fb\u5b50\u7a93\u53e3\uff1a\u8acb\u6c42\u66f8\u767a\u884c\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3068VERI*FACTU<\/a><\/li>\n<\/ul>\n<p>VERI*FACTU\u304c\u5fa1\u793e\u306e\u8ca9\u58f2\u30d7\u30ed\u30bb\u30b9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u3084\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u3078\u306e\u5bfe\u5fdc\u3092\u3042\u308f\u305b\u3066\u6e96\u5099\u3057\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u5f53\u4e8b\u52d9\u6240\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a>\u3002<\/p>\n<p class=\"ca-note\">\u672c\u8a18\u4e8b\u306fControlaudit\u306e\u6280\u8853\u30c1\u30fc\u30e0\u304c\u4f5c\u6210\u3057\u307e\u3057\u305f\u30022026\u5e7410\u67088\u65e5\u66f4\u65b0\u3002\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u4e00\u822c\u7684\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306e\u5c02\u9580\u7684\u52a9\u8a00\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52c5\u4ee4\u6cd5\u7b2c15\/2025\u53f7\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b2027\u5e741\u67081\u65e5\u3001\u305d\u308c\u4ee5\u5916\u306b2027\u5e747\u67081\u65e5\u306e\u671f\u9650\u3092\u5b9a\u3081\u307e\u3057\u305f\u3002\u8ca1\u52d9\u7701\u306f2026\u5e7410\u67085\u65e5\u306bVERI*FACTU\u30922028\u5e7410\u6708\u307e\u3067\u5ef6\u671f\u3059\u308b\u610f\u5411\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u304c\u30012026\u5e7410\u67088\u65e5\u6642\u70b9\u3067\u898f\u5b9a\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u73fe\u884c\u306e\u5185\u5bb9\u3001\u5404\u30b0\u30eb\u30fc\u30d7\u306e\u5bfe\u8c61\u8005\u3001\u58f2\u4e0a\u7ba1\u7406\u3078\u306e\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"VERI*FACTU 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