{"id":110182,"date":"2016-11-17T10:20:01","date_gmt":"2016-11-17T01:20:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=110182"},"modified":"2016-11-16T12:24:32","modified_gmt":"2016-11-16T03:24:32","slug":"tax-article-230","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-230\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c37\u56de\u3011\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u304c\u53d6\u308a\u307e\u3068\u3081\u305f\uff12\u3064\u306e\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c37\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u304c\u53d6\u308a\u307e\u3068\u3081\u305f\uff12\u3064\u306e\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>11\u670814\u65e5\uff08\u6708\uff09\u306e\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b2c\uff18\u56de\u7dcf\u4f1a\u3067\u3001\u300c\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u5831\u544a\u300d\u3068\u300c\u300eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300f\u306e\u52e7\u544a\u3092\u8e0f\u307e\u3048\u305f\u56fd\u969b\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u6574\u7406\u300d\u3068\u306e\uff12\u3064\u306e\u5831\u544a\u66f8\u306e\u53d6\u308a\u307e\u3068\u3081\u304c\u884c\u308f\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li><a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/shimon\/28zen8kai3.pdf\" target=\"_blank\">\u300c\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u5831\u544a\u300d<\/a><\/li>\n<li><a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/shimon\/28zen8kai4.pdf\" target=\"_blank\">\u300c\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u5831\u544a\u300d\uff08\u53c2\u8003\u8cc7\u6599\uff1a\u6240\u5f97\u7a0e\uff09<\/a><\/li>\n<li><a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/shimon\/28zen8kai5.pdf\" target=\"_blank\">\u300c\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u5831\u544a\u300d\uff08\u53c2\u8003\u8cc7\u6599\uff1a\u500b\u4eba\u4f4f\u6c11\u7a0e\uff09<\/a><\/li>\n<li><a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/shimon\/28zen8kai6.pdf\" target=\"_blank\">\u300c\u300c\uff22\uff25\uff30\uff33\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u306e\u52e7\u544a\u3092\u8e0f\u307e\u3048\u305f\u56fd\u969b\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u6574\u7406\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #ff6600;\">\u2460<\/span>\u914d\u5076\u8005\u63a7\u9664\u3092\u5ec3\u6b62\u3057\u3001\u305d\u306e\u8ca1\u6e90\u3067\u5b50\u80b2\u3066\u652f\u63f4\u3092\u62e1\u5145\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u79fb\u8ee2\u7684\u63a7\u9664\u5236\u5ea6\u3092\u7a0e\u984d\u63a7\u9664\u65b9\u5f0f\u3067\u5c0e\u5165\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u592b\u5a66\u4e16\u5e2f\u3092\u5bfe\u8c61\u3068\u3059\u308b\u65b0\u305f\u306a\u63a7\u9664\u5236\u5ea6\u306e\u5275\u8a2d\u3001\u3068\u3044\u3046\uff13\u6848\u306b\u52a0\u3048\u3066\u3001\u300c\u914d\u5076\u8005\u306e\u53ce\u5165\u5236\u9650\u3067\u3042\u308b103\u4e07\u5186\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3082\u4e00\u6848\u3068\u306e\u610f\u898b\u304c\u3042\u3063\u305f\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #cd5c5c;\">\u2460<\/span>\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u7fa9\u52d9\u7684\u958b\u793a\u5236\u5ea6\uff08MDR\uff09\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3001<span style=\"color: #cd5c5c;\">\u2462<\/span>\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u3001\u306b\u95a2\u3059\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u8b70\u8ad6\u304c\u7d39\u4ecb\u3055\u308c\u3001\u4eca\u5f8c\u306e\u8ab2\u984c\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u305f\u3002<\/p>\n<p><span style=\"color: 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line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>11\u670814\u65e5\u306e\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b2c\uff18\u56de\u7dcf\u4f1a\u3067\u3001\u300c\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u5831\u544a\u300d\u3068\u300c\u300eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300f\u306e\u52e7\u544a\u3092\u8e0f\u307e\u3048\u305f\u56fd\u969b\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u6574\u7406\u300d\u3068\u306e\uff12\u3064\u306e\u5831\u544a\u66f8\u306e\u53d6\u308a\u307e\u3068\u3081\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[480,646,569],"backnumber":[1869],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:13:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/110182"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=110182"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/110182\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=110182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=110182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=110182"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=110182"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=110182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}