{"id":109449,"date":"2016-11-04T16:31:28","date_gmt":"2016-11-04T07:31:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=109449"},"modified":"2016-11-04T16:32:49","modified_gmt":"2016-11-04T07:32:49","slug":"international-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u300c\u56fd\u969b\u6226\u7565\u30c8\u30fc\u30bf\u30eb\u30d7\u30e9\u30f3\u300d\u3067\u300e\u91cd\u70b9\u7ba1\u7406\u5bcc\u88d5\u5c64\u300f\u3078\u306e\u53d6\u7d44\u307f\u3092\u660e\u3089\u304b\u306b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u300c\u56fd\u969b\u6226\u7565\u30c8\u30fc\u30bf\u30eb\u30d7\u30e9\u30f3\u300d\u3067<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300e\u91cd\u70b9\u7ba1\u7406\u5bcc\u88d5\u5c64\u300f\u3078\u306e\u53d6\u7d44\u307f\u3092\u660e\u3089\u304b\u306b<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u304c10\u670825\u65e5\u4ed8\u3051\u3067\u516c\u8868\u3057\u305f\u300c\u56fd\u969b\u6226\u7565\u30c8\u30fc\u30bf\u30eb\u30d7\u30e9\u30f3\uff0d\u56fd\u969b\u8ab2\u7a0e\u306e\u53d6\u7d44\u306e\u73fe\u72b6\u3068\u4eca\u5f8c\u306e\u65b9\u5411\uff0d\u300d\u306f\u3001\u7d4c\u6e08\u793e\u4f1a\u304c\u56fd\u969b\u5316\u3059\u308b\u4e2d\u3067\u3001\u3044\u308f\u3086\u308b\u300c\u30d1\u30ca\u30de\u6587\u66f8\u300d\u3084BEPS\u306e\u52d5\u5411\u7b49\u3092\u901a\u3058\u56fd\u6c11\u306e\u95a2\u5fc3\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u56fd\u969b\u7684\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u5bfe\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u53d6\u7d44\u307f\u3068\u4eca\u5f8c\u306e\u65b9\u5411\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3082\u306e\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3053\u308c\u3089\u306e\u53d6\u7d44\u307f\u3092\u901a\u3058\u3001\u5bcc\u88d5\u5c64\u3084\u6d77\u5916\u53d6\u5f15\u306e\u3042\u308b\u4f01\u696d\u306b\u3088\u308b\u6d77\u5916\u3078\u306e\u8cc7\u7523\u96a0\u3057\u3084\u56fd\u969b\u7684\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u9069\u5207\u306b\u5bfe\u51e6\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u65b0\u305f\u306b\u751f\u3058\u308b\u56fd\u969b\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/kohyo\/press\/press\/2016\/kokusai_kazei\/index.htm\" target=\"_blank\">\u56fd\u969b\u6226\u7565\u30c8\u30fc\u30bf\u30eb\u30d7\u30e9\u30f3\uff0d\u56fd\u969b\u8ab2\u7a0e\u306e\u53d6\u7d44\u306e\u73fe\u72b6\u3068\u4eca\u5f8c\u306e\u65b9\u5411\uff0d<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5bcc\u88d5\u5c64PT\u306f\u5e73\u621029\u4e8b\u52d9\u5e74\u5ea6\u304b\u3089\u5168\u56fd\u5c55\u958b\u3078<\/strong><\/h4>\n<p>\u30c8\u30fc\u30bf\u30eb\u30d7\u30e9\u30f3\u3067\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u8d85\u5bcc\u88d5\u5c64\u306b\u95a2\u3059\u308b\u60c5\u5831\u53ce\u96c6\u3092\u884c\u3046\u300c\u91cd\u70b9\u7ba1\u7406\u5bcc\u88d5\u5c64\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\uff08\u5bcc\u88d5\u5c64PT\uff09\u300d\u306e\u53d6\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u516c\u306e\u8cc7\u6599\u306b\u3088\u3063\u3066\u660e\u8a18\u3055\u308c\u305f\u70b9\u3060\u308d\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/kohyo\/press\/press\/2016\/kokusai_kazei\/pdf\/04.pdf#page=13\" target=\"_blank\">p12<\/a>\uff09\u3002<\/p>\n<p>\u5bcc\u88d5\u5c64PT\u306f\u3001\u5f93\u6765\u306e\u5bcc\u88d5\u5c64\u306b\u5bfe\u3059\u308b\u53d6\u7d44\u307f\u306b\u52a0\u3048\u3001\u5bcc\u88d5\u5c64\u306b\u95a2\u3059\u308b\u60c5\u5831\u53ce\u96c6\u6a5f\u80fd\u3092\u66f4\u306b\u5f37\u5316\u3059\u308b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u5e73\u6210 26\uff082014\uff09\u4e8b\u52d9\u5e74\u5ea6\uff08\u5e73\u621026\u5e74\uff17\u6708\uff5e\uff09\u3088\u308a\u3001\u6771\u4eac\u3001\u5927\u962a\u53ca\u3073\u540d\u53e4\u5c4b\u306e\u5404\u56fd\u7a0e\u5c40\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u3002<\/p>\n<p>\u5bcc\u88d5\u5c64 PT \u3067\u306f\u3001\u5bcc\u88d5\u5c64\u306e\u4e2d\u3067\u3082\u7279\u306b\u591a\u984d\u306e\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u7d0d\u7a0e\u8005\u3092\u300c\u91cd\u70b9\u7ba1\u7406\u5bcc\u88d5\u5c64\u300d\u3068\u3057\u3001\u305d\u306e\u95a2\u4fc2\u8005\u3084\u4e3b\u5bb0\u6cd5\u4eba\u3001\u95a2\u9023\u3059\u308b\u6cd5\u4eba\u3092\u300c\u7ba1\u7406\u5bfe\u8c61\u8005\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u3057\u3066\u4e00\u4f53\u7684\u306b\u7ba1\u7406\u3057\u3066\u60c5\u5831\u3092\u53ce\u96c6\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u60c5\u5831\u306e\u5206\u6790\u30fb\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u5206\u6790\u306e\u7d50\u679c\u3001\u8abf\u67fb\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u8abf\u67fb\u5bfe\u8c61\u8005\u306e\u614b\u69d8\u306b\u5fdc\u3058\u3001\u8907\u6570\u306e\u8abf\u67fb\u62c5\u5f53\u90e8\u7f72\u306b\u3088\u308b\u9023\u643a\u8abf\u67fb\u3092\u59cb\u3081\u3068\u3057\u305f\u7d44\u7e54\u7684\u306a\u8abf\u67fb\u4f53\u5236\u3092\u7de8\u6210\u3057\u3001\u95a2\u4fc2\u90e8\u7f72\u3068\u5341\u5206\u306a\u9023\u7d61\u3092\u3068\u3063\u305f\u4e0a\u3067\u3001\u7dcf\u5408\u7684\u306a\u8abf\u67fb\u3092\u7684\u78ba\u306b\u4f01\u753b\u30fb\u5b9f\u65bd\u3059\u308b\u300d\u3068\u3057\u3066\u304a\u308a\u3001\u4e3b\u5bb0\u3059\u308b\u6cd5\u4eba\u3068\u306e\u53d6\u5f15\u7b49\u3092\u542b\u3081\u305f\u7dcf\u5408\u8abf\u67fb\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u73fe\u5728\u3001\u5bcc\u88d5\u5c64PT\u306f\uff13\u3064\u306e\u56fd\u7a0e\u5c40\uff08\u6771\u4eac\u30fb\u5927\u962a\u30fb\u540d\u53e4\u5c4b\uff09\u306b\u306e\u307f\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5e73\u621029\uff082017\uff09\u4e8b\u52d9\u5e74\u5ea6\uff08\u5e73\u621029\u5e74\uff17\u6708\uff5e\uff09\u304b\u3089\u306f\u4ed6\u306e\u56fd\u7a0e\u5c40\u3078\u3082\u5c55\u958b\u3059\u308b\u306a\u3069\u3001\u5168\u56fd\u7684\u306a\u53d6\u7d44\u307f\u3068\u3059\u308b\u65b9\u91dd\u3067\u3042\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u76ee\u7684\u306f\u7d0d\u7a0e\u8005\u3078\u306e\u727d\u5236\u52b9\u679c\uff1f<\/strong><\/h4>\n<p>\u30c8\u30fc\u30bf\u30eb\u30d7\u30e9\u30f3\u306b\u306f\u3001\u56fd\u5185\u5916\u306e\u8cc7\u7523\u306e\u4fdd\u6709\u30fb\u79fb\u52d5\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u5404\u65b9\u7b56\u306b\u3064\u3044\u3066\u3001\u5236\u5ea6\u6982\u8981\u53ca\u3073\u73fe\u884c\u306e\u53d6\u7d44\u307f\u72b6\u6cc1\u3084\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7b49\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002\u8a18\u8f09\u3055\u308c\u305f\u65b9\u7b56\u3092\u5217\u6319\u3059\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/hotei\/kokugai_zaisan\/\" target=\"_blank\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/hotei\/zaisan_saimu\/index.htm\" target=\"_blank\">\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/01.htm\" target=\"_blank\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hotei\/annai\/23100064.htm\" target=\"_blank\">\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/sonota\/kokusai\/crs\/index.htm\" target=\"_blank\">CRS\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u306b\u3088\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db<\/a><\/li>\n<li><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/250701_pt.htm\" target=\"_blank\">\u5fb4\u53ce\u5171\u52a9\u5236\u5ea6<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/kokusai\/takokuseki\/index.htm\" target=\"_blank\">\u591a\u56fd\u7c4d\u4f01\u696d\u60c5\u5831\u306e\u5831\u544a\u5236\u5ea6<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/kohyo\/press\/press\/2015\/joho_kokan\/index.htm\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/sonota\/kokusai\/beps\/index.htm\" target=\"_blank\">BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u901a\u3058\u305f\u56fd\u969b\u30eb\u30fc\u30eb\u4f5c\u308a<\/a><\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 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