{"id":124908,"date":"2017-06-15T10:20:04","date_gmt":"2017-06-15T01:20:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=124908"},"modified":"2023-07-19T09:46:06","modified_gmt":"2023-07-19T00:46:06","slug":"international-article-71","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-71\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c44\u56de\u3011\u300c\u5404\u56fd\u304c\u7f72\u540d\u3057\u305f\u300c\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u300d\u3068\u306f\u4f55\u304b\uff1f\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\u7b2c44\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5404\u56fd\u304c\u7f72\u540d\u3057\u305f\u300c\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u300d\u3068\u306f\u4f55\u304b\uff1f\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u306b\u5404\u56fd\u304c\u7f72\u540d<\/strong><\/h4>\n<p>\uff16\u6708\uff17\u65e5\u3001\u30d1\u30ea\u306b\u304a\u3044\u3066\u3001\u308f\u304c\u56fd\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e16\u754c67\u30f6\u56fd\u30fb\u5730\u57df\u304c\u3001\u300c\u7a0e\u6e90\u6d78\u98df\u53ca\u3073\u5229\u76ca\u79fb\u8ee2\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u79df\u7a0e\u6761\u7d04\u95a2\u9023\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u591a\u6570\u56fd\u9593\u6761\u7d04\u300d\uff08\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\uff09\u306b\u7f72\u540d\u3001\u53c8\u306f\u7f72\u540d\u306e\u610f\u601d\u3092\u8868\u660e\u3057\u305f\u3002<\/p>\n<p><!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/20170608mli.htm\" target=\"_blank\" rel=\"noopener\">\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u306b\u7f72\u540d\u3057\u307e\u3057\u305f<\/a>\u300d<\/div><\/div>\n<p>\u306a\u304a\u3001G20\u306e\u3046\u3061\u7c73\u56fd\u3001\u30d6\u30e9\u30b8\u30eb\u3001\u30b5\u30a6\u30b8\u30a2\u30e9\u30d3\u30a2\u304c\u4eca\u56de\u306e\u7f72\u540d\uff08\u53c8\u306f\u7f72\u540d\u306e\u610f\u601d\u8868\u660e\uff09\u304b\u3089\u6f0f\u308c\u3066\u3044\u308b\u3002\u7c73\u56fd\u306f\u3001\u56fd\u5225\u5831\u544a\uff08CbCR\uff09\u4ea4\u63db\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u5408\u610f\u306b\u3082\u53c2\u52a0\u3057\u3066\u304a\u3089\u305a\u3001\u591a\u56fd\u9593\u3088\u308a\u3082\u4e8c\u56fd\u9593\u306e\u4ea4\u6e09\u306b\u3053\u3060\u308f\u308b\u59ff\u52e2\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n<p>\uff22\uff25\uff30\uff33\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u7b56\u5b9a\u3055\u308c\u305f\u7a2e\u3005\u306e\u63aa\u7f6e\u306e\u5b9f\u65bd\u306e\u305f\u3081\u306b\u306f\u3001\u5404\u56fd\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63\u3092\u8981\u3059\u308b\u3082\u306e\u304c\u591a\u6570\u5b58\u5728\u3059\u308b\u3002\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306f\u4e16\u754c\u3067\u304a\u3088\u305d3,000\u672c\u3082\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u305d\u306e\uff11\u3064\u3072\u3068\u3064\u3092\u500b\u5225\u4ea4\u6e09\u3067\u6539\u6b63\u3057\u3066\u3044\u305f\u306e\u3067\u306f\u3001\u305d\u306e\u5b8c\u4e86\u306f\u3044\u3064\u306b\u306a\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306e\u6761\u7d04\u306f\u3001\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u3092\u52b9\u7387\u7684\u306b\u5b9f\u73fe\u3059\u308b\u305f\u3081\u3001\u4eca\u56de\u306e\u6761\u7d04\u306e\u7de0\u7d04\u56fd\u9593\u306e\u65e2\u5b58\u306e\u79df\u7a0e\u6761\u7d04\u306b\u307e\u3068\u3081\u3066\u65b0\u305f\u306a\u63aa\u7f6e\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/20170608mli_c.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-124923\" title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/corporate-tax44-1.png\" alt=\"\u3002 \u6539\u6b63 \u6539\u6b63 \u6539\u6b63 \u6539\u6b63 \u6539\u6b63 \u6539\u6b63 D\u56fd A\u56fd B\u56fd C\u56fd BEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04 \uff08\u7de0\u7d04\u56fd\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b \u4e00\u6319\u306b\u9069\u7528\uff09 \u3059\u3079\u3066\u306e\u95a2\u5fc3\u3042\u308b\u56fd\u306b\u958b\u653e A\u56fd B\u56fd C\u56fd D\u56fd B\" width=\"905\" height=\"637\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/corporate-tax44-1.png 905w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/corporate-tax44-1-300x211.png 300w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/20170608mli_c.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>\u30a2\u30f3\u30d8\u30eb\u30fb\u30b0\u30ea\u30a2OECD\u4e8b\u52d9\u7dcf\u9577\u306f\u3001\u540c\u65e5\u3001\u300c\u3053\u306e\u591a\u56fd\u9593\u5354\u5b9a\u3078\u306e\u7f72\u540d\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6b74\u53f2\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u8ee2\u63db\u70b9\u3067\u3042\u308b\u3002\u30fb\u30fb\u30fb\u3053\u306e\u65b0\u5354\u5b9a\u306f\u3001\u7f72\u540d\u8af8\u56fd\u3092\u4e8c\u56fd\u9593\u6761\u7d04\u306e\u518d\u4ea4\u6e09\u3068\u3044\u3046\u8ca0\u62c5\u304b\u3089\u89e3\u653e\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306b\u306f\u78ba\u5b9f\u6027\u3068\u4e88\u6e2c\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u3001\u5e02\u6c11\u306e\u5229\u76ca\u306b\u3068\u3063\u3066\u306f\u56fd\u969b\u79df\u7a0e\u5236\u5ea6\u306e\u6a5f\u80fd\u6539\u5584\u306b\u7e4b\u304c\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u672c\u65e5\u306e\u7f72\u540d\u5f0f\u306f\u3001\u56fd\u969b\u793e\u4f1a\u304c\u56e3\u7d50\u3059\u308c\u3070\u3001\u5b9f\u52b9\u7684\u306b\u5bfe\u51e6\u3067\u304d\u306a\u3044\u8ab2\u984c\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002\u300d\u3068\u8ff0\u3079\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5bfe\u8c61\u3068\u306a\u308b\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6761\u7d04\u306b\u3088\u3063\u3066\u65e2\u5b58\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u5c0e\u5165\u3055\u308c\u308b\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u306f\u3001 \u2460\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u7b49\u3092\u901a\u3058\u305f\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3001\u53ca\u3073\u3001 \u2461\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u7b49\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u306e\u4e0d\u78ba\u5b9f\u6027\u6392\u9664\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u304b\u3089\u69cb\u6210\u3055\u308c\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\uff22\uff25\uff30\uff33\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6b21\u306e\u884c\u52d5\u8a08\u753b\u306b\u95a2\u3059\u308b\u6700\u7d42\u5831\u544a\u66f8\uff082015\u5e7410\u6708\uff09\u304c\u52e7\u544a\u3059\u308b\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fdfbf6;color:#000000;border-color:#cd853f;\">\n\t\t<p>\u884c\u52d5\uff12\uff1a\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30fb\u30df\u30b9\u30de\u30c3\u30c1\u53d6\u6975\u3081\u306e\u52b9\u679c\u306e\u7121\u52b9\u5316<br \/>\n\u884c\u52d5\uff16\uff1a\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62<br \/>\n\u884c\u52d5\uff17\uff1a\u6052\u4e45\u7684\u65bd\u8a2d\u8a8d\u5b9a\u306e\u4eba\u70ba\u7684\u56de\u907f\u306e\u9632\u6b62<br \/>\n\u884c\u52d514\uff1a\u76f8\u4e92\u5354\u8b70\u306e\u52b9\u679c\u7684\u5b9f\u65bd<\/p>\n<\/div>\n<p><a href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/20170608mli_c.pdf#page=2\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-124927\" title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/corporate-tax44-2.png\" alt=\"BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u5831\u544a\u66f8\u306b\u3064\u3044\u3066 \u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u56fd\u969b\u7684\u306a\u5354\u8abf\u306e\u3082\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u591a \u56fd\u7c4d\u4f01\u696d\u306e\u6d3b\u52d5\u3084\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u5236\u5ea6\u306e\u69cb\u7bc9 \u3092\u56f3\u3063\u305f\u3002 \u884c\u52d5\uff15 \u30eb\u30fc\u30ea\u30f3\u30b0\uff08\u4f01\u696d\u3068\u5f53\u5c40\u9593\u306e\u4e8b\u524d\u5408\u610f\uff09\u306b\u4fc2\u308b\u81ea\u767a\u7684\u60c5\u5831\u4ea4\u63db \u884c\u52d5\uff11\uff11 BEPS\u95a2\u9023\u306e\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u5206\u6790\u65b9\u6cd5\u306e\u78ba\u7acb \u884c\u52d5\uff11\uff12 \u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u7fa9\u52d9\u7684\u958b\u793a \u884c\u52d5\uff11\uff13 \u591a\u56fd\u7c4d\u4f01\u696d\u60c5\u5831\u306e\u5831\u544a\u5236\u5ea6 \uff08\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u4fc2\u308b\u6587\u66f8\u5316\uff09 \uff08\uff14\uff09 \u900f\u660e\u6027\u306e\u5411\u4e0a BEPS\u9632\u6b62\u63aa\u7f6e\u306b\u3088\u3063\u3066\u4e88\u671f\u305b\u306c\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u7b49\u306e\u4e0d\u78ba\u5b9f\u6027\u3092\u6392\u9664\u3057\u3001\u4e88\u898b \u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\u7d1b\u4e89\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306e\u76f8\u4e92\u5354\u8b70\u624b\u7d9a\u304d \u3092\u3088\u308a\u5b9f\u52b9\u7684\u306a\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3092\u56f3\u3063\u305f\u3002 \u884c\u52d5\uff11\uff14 \u76f8\u4e92\u5354\u8b70\u306e\u52b9\u679c\u7684\u5b9f\u65bd \uff08\uff15\uff09 \u6cd5\u7684\u5b89\u5b9a\u6027\u306e\u5411\u4e0a BEPS\u884c\u52d5\u8a08\u753b\u3092\u901a\u3058\u3066\u7b56\u5b9a\u3055\u308c\u308b\u5404\u7a2e\u52e7\u544a\u306e\u5b9f\u65bd\u306e\u305f\u3081\u306b\u306f\u3001\u5404\u56fd\u306e\u4e8c\u56fd\u9593\u79df \u7a0e\u6761\u7d04\u306e\u6539\u6b63\u304c\u5fc5\u8981\u306a\u3082\u306e\u304c\u3042\u308b\u304c\u3001\u4e16\u754c\u3067\u7121\u6570\u306b\u3042\u308b\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a\u306b \u306f\u81a8\u5927\u306a\u6642\u9593\u3092\u8981\u3059\u308b\u3053\u3068\u304b\u3089\u3001BEPS\u9632\u6b62\u63aa\u7f6e\u3092\u52b9\u7387\u7684\u306b\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u591a\u6570\u56fd \u9593\u6761\u7d04\u30922016\u5e74\u672b\u307e\u3067\u306b\u7b56\u5b9a\u3059\u308b\u3002 \u884c\u52d5\uff11\uff15 \u591a\u6570\u56fd\u9593\u6761\u7d04\u306e\u7b56\u5b9a\" width=\"915\" height=\"655\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/corporate-tax44-2.png 915w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/corporate-tax44-2-300x214.png 300w\" sizes=\"(max-width: 915px) 100vw, 915px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/20170608mli_c.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>\u306a\u304a\u3001BEPS\u6700\u7d42\u5831\u544a\u66f8\u306e\u5185\u5bb9\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u30df\u30cb\u30de\u30e0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff08Minimum Standard\uff09\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u65e2\u5b58\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u6539\u6b63\uff08Revision of Existing Standard\uff09\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u30b3\u30e2\u30f3\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\uff08Common Approach\uff09\u53ca\u3073<span style=\"color: #b22222;\">\u2463<\/span>\u30d9\u30b9\u30c8\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\uff08Best Practice\uff09\u306b\u5206\u985e\u3055\u308c\u3066\u304a\u308a\u3001\u7279\u306b<span style=\"color: #b22222;\">\u2460<\/span>\u306f\u3001\u5168\u3066\u306e\u53c2\u52a0\u56fd\u30fb\u5730\u57df\u304c\u5fc5\u305a\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5b9f\u65bd\u72b6\u6cc1\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u53d7\u3051\u308b\u3001\u3068\u3044\u3046\u5f37\u3044\u62d8\u675f\u529b\u3092\u3082\u3064\u3082\u306e\u3068\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6761\u7d04\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u63aa\u7f6e\u306e\u4e2d\u3067\u306f\u3001\u884c\u52d5\uff16\u3068\u884c\u52d514\u304c\u30df\u30cb\u30de\u30e0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30df\u30cb\u30de\u30e0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306a\u308b\u884c\u52d5\uff16\u30fb\u884c\u52d514<\/strong><\/h4>\n<p>BEPS\u6700\u7d42\u5831\u544a\u66f8\u3067\u306f\u3001\u884c\u52d5\uff16\uff08\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff09\u306b\u3064\u3044\u3066\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\u306e\u305f\u3081\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u300c\u7279\u5178\u8cc7\u683c\u6761\u9805\u300d\u3092\u76db\u308a\u8fbc\u3080\u3088\u3046\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u300c\u7279\u5178\u8cc7\u683c\u6761\u9805\u300d\u306e\u3042\u308a\u65b9\u3068\u3057\u3066\u306f\u6b21\u306e\uff13\u3064\u306e\u9078\u629e\u80a2\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08Principal Purposes Test\uff1aPPT\uff09\u306e\u307f\u76db\u308a\u8fbc\u3080<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000PPT\u3068\u7c21\u6613\u306a\u7279\u5178\u5236\u9650\u898f\u5b9a\uff08Limitation on Benefits\uff1aLOB\uff09\u3092\u76db\u308a\u8fbc\u3080<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000LOB\u3068\u5c0e\u7ba1\u53d6\u6c7a\u9632\u6b62\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u76db\u308a\u8fbc\u3080<\/p>\n<\/div>\nPPT \u306f\u7279\u5178\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u53d6\u5f15\u300d\u306b\u7740\u76ee\u3057\u4e3b\u89b3\u7684\u306a\u76ee\u7684\u3092\u7cbe\u67fb\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308a\u3001LOB \u306f\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u300c\u8005\u300d\u306b\u7740\u76ee\u3057\u5ba2\u89b3\u7684\u306a\u9069\u683c\u8981\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\u3002<\/p>\n<p>BEPS\u6700\u7d42\u5831\u544a\u66f8\u3067\u306f\u3001PPT\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u69cb\u6210\u3068\u3055\u308c\u3066\u3044\u308b\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2170\uff09\u3000\u3042\u308b\u6240\u5f97\u30fb\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6761\u7d04\u4e0a\u306e\u7279\u5178\u306f\u3001\u3042\u3089\u3086\u308b\u95a2\u9023\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\uff08facts and circumstances\uff09\u3092\u8003\u616e\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u7279\u5178\u3092\u5f97\u308b\u3053\u3068\u304c\u5f53\u8a72\u7279\u5178\u3092\u76f4\u63a5\u30fb\u9593\u63a5\u306b\u3082\u305f\u3089\u3059\u53d6\u5f15\uff08arrangement or transaction\uff09\u306e\u4e3b\u8981\u76ee\u7684\uff08principal purposes\uff09\u306e\u4e00\u3064\u3067\u3042\u308b\u3068\u7d50\u8ad6\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4f9b\u4e0e\u3055\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2171\uff09\u3000\u305f\u3060\u3057\u3001\u5f53\u8a72\u72b6\u6cc1\u306b\u304a\u3044\u3066\u5f53\u8a72\u7279\u5178\u3092\u4f9b\u4e0e\u3059\u308b\u3053\u3068\u304c\u3001\u95a2\u9023\u3059\u308b\u6761\u7d04\u306e\u898f\u5b9a\u306e\u8da3\u65e8\u30fb\u76ee\u7684\uff08object and purpose\uff09\u306b\u5408\u81f4\u3059\u308b\u3053\u3068\u304c\u7acb\u8a3c\u3055\u308c\u308b\uff08established\uff09\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n\u4e00\u65b9LOB\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u69cb\u6210\u3068\u3055\u308c\u3066\u3044\u308b\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2170\uff09\u3000\u9069\u683c\u8005\u3067\u306a\u3051\u308c\u3070\u5c45\u4f4f\u8005\u306f\u6761\u7d04\u4e0a\u306e\u7279\u5178\u3092\u4eab\u53d7\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2171\uff09\u3000\u9069\u683c\u8005\u306e\u5b9a\u7fa9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u500b\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u9069\u683c\u653f\u5e9c\u6a5f\u95a2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff43\uff09\u3000\u4e0a\u5834\u4f1a\u793e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff44\uff09\u3000\u6148\u5584\u56e3\u4f53\u30fb\u5e74\u91d1\u57fa\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff45\uff09\u3000\u6301\u5206\u8981\u4ef6\u3092\u6e80\u305f\u3059\u56e3\u4f53<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff46\uff09\u3000\u7279\u5b9a\u306e\u96c6\u56e3\u6295\u8cc7\u30d3\u30fc\u30af\u30eb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2172\uff09\u3000\u4e8b\u696d\u6d3b\u52d5\u57fa\u6e96\uff08\u975e\u9069\u683c\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u80fd\u52d5\u7684\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97\u306b\u306f\u7279\u5178\u3092\u4eab\u53d7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2173\uff09\u3000\u6d3e\u751f\u7684\u53d7\u76ca\u57fa\u6e96\uff08\u975e\u9069\u683c\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u4fdd\u6709\u8005\u306e\u4e00\u5b9a\u4ee5\u4e0a\u304c\u540c\u7b49\u306e\u7279\u5178\u3092\u4eab\u53d7\u3067\u304d\u308b\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u7279\u5178\u3092\u4eab\u53d7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2174\uff09\u3000CA \u8a8d\u5b9a\uff08\u4ee5\u4e0a\u306e\u898f\u5b9a\u306b\u3088\u308a\u7279\u5178\u3092\u4eab\u53d7\u3067\u304d\u306a\u3044\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\uff08CA\uff09\u304c\u8a8d\u5b9a\u3059\u308c\u3070\u3001\u7279\u5178\u3092\u4eab\u53d7\uff09<\/p>\n<\/div>\n\u4e00\u65b9\u3001\u884c\u52d514\uff08\u76f8\u4e92\u5354\u8b70\u306e\u52b9\u679c\u7684\u5b9f\u65bd\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\uff13\u70b9\u304c\u30df\u30cb\u30de\u30e0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u3057\u3066\u52e7\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u76f8\u4e92\u5354\u8b70\u306b\u4fc2\u308b\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u7fa9\u52d9\u306e\u8aa0\u5b9f\u306a\u5c65\u884c\u3068\u76f8\u4e92\u5354\u8b70\u4e8b\u6848\u306e\u8fc5\u901f\u306a\u89e3\u6c7a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\u7d1b\u4e89\u306e\u9632\u6b62\u53ca\u3073\u8fc5\u901f\u306a\u89e3\u6c7a\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u884c\u653f\u624b\u7d9a\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u76f8\u4e92\u5354\u8b70\u306e\u6a5f\u4f1a\u306e\u4fdd\u969c<\/p>\n<\/div>\n\u307e\u305f\u3001\u5404\u56fd\u306b\u304a\u3051\u308b\u30df\u30cb\u30de\u30e0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4eca\u5f8c\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u3078\u306e\u53cd\u6620<\/strong><\/h4>\n<p>\u4eca\u56de\u7f72\u540d\u3055\u308c\u305f\u6761\u7d04\u304c\u6700\u521d\u306b\u767a\u52b9\u3059\u308b\u306e\u306f\u3001\uff15\u30f6\u56fd\uff08\u5730\u57df\uff09\u76ee\u306e\u6279\u51c6\u66f8\u3001\u53d7\u8afe\u66f8\u53c8\u306f\u627f\u8a8d\u66f8\uff08\u6279\u51c6\u66f8\u7b49\uff09\u304c\u5bc4\u8a17\u3055\u308c\u305f\u65e5\u304b\u3089\u6240\u5b9a\u306e\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u5f8c\uff08\uff13\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u6708\u306e\u7fcc\u6708\u306e\uff11\u65e5\uff09\u3067\u3042\u308b\u3002\u305d\u306e\u5f8c\u306b\u6279\u51c6\u66f8\u7b49\u3092\u5bc4\u8a17\u3059\u308b\u56fd\u30fb\u5730\u57df\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5bc4\u8a17\u304b\u3089\u6240\u5b9a\u306e\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u5f8c\u306b\u52b9\u529b\u3092\u751f\u3058\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u6761\u7d04\u306b\u3064\u3044\u3066\u6279\u51c6\u66f8\u7b49\u3092\u5bc4\u8a17\u3059\u308b\u305f\u3081\u306b\u306f\u56fd\u4f1a\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eca\u56de\u306e\u6761\u7d04\u306e\u5404\u7de0\u7d04\u56fd\u306f\u3001\u305d\u306e\u65e2\u5b58\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u3044\u305a\u308c\u3092\u4eca\u56de\u306e\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3059\u308b\u304b\u3092\u4efb\u610f\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5404\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u3044\u305a\u308c\u304b\u306e\u7de0\u7d04\u56fd\u304c\u672c\u6761\u7d04\u306e\u7de0\u7d04\u56fd\u3067\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u3001\u305d\u306e\u79df\u7a0e\u6761\u7d04\u3092\u672c\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u9078\u629e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4eca\u56de\u306e\u6761\u7d04\u306f\u305d\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3082\u3001\u3042\u308b\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u304c\u4eca\u56de\u306e\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4eca\u56de\u306e\u6761\u7d04\u306e\u5404\u7de0\u7d04\u56fd\u306f\u3001\u4eca\u56de\u306e\u6761\u7d04\u306b\u898f\u5b9a\u3059\u308b\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u306e\u898f\u5b9a\u306e\u3044\u305a\u308c\u3092\u65e2\u5b58\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u304b\u3092\u6240\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u5404\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u3044\u305a\u308c\u304b\u306e\u7de0\u7d04\u56fd\u304c\u305d\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u898f\u5b9a\u306f\u305d\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u306f\u53cd\u6620\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6761\u7d04\u306e\u5404\u7de0\u7d04\u56fd\u304c\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u4eca\u56de\u306e\u6761\u7d04\u306e\u898f\u5b9a\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4eca\u56de\u306e\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u5168\u3066\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u3001\u7279\u5b9a\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3059\u308b\u3053\u3068\u53c8\u306f\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/20170608mli_pt.htm\" target=\"_blank\" rel=\"noopener\">\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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>\uff16\u6708\uff17\u65e5\u3001\u30d1\u30ea\u306b\u304a\u3044\u3066\u3001\u308f\u304c\u56fd\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e16\u754c76\u30f6\u56fd\u30fb\u5730\u57df\u304c\u3001\u300c\u7a0e\u6e90\u6d78\u98df\u53ca\u3073\u5229\u76ca\u79fb\u8ee2\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u79df\u7a0e\u6761\u7d04\u95a2\u9023\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u591a\u6570\u56fd\u9593\u6761\u7d04\u300d\uff08\uff22\uff25\uff30\uff33\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\uff09\u306b\u7f72\u540d\u3001\u307e\u305f\u306f\u7f72\u540d\u306e\u610f\u601d\u3092\u8868\u660e\u3057\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":[216,177,167,181,290],"tags":[354],"backnumber":[1897],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 16:10:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124908"}],"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=124908"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124908\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=124908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=124908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=124908"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=124908"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=124908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}