{"id":132304,"date":"2017-08-31T10:20:48","date_gmt":"2017-08-31T01:20:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=132304"},"modified":"2018-02-21T13:09:13","modified_gmt":"2018-02-21T04:09:13","slug":"international-article-73","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-73\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u304b\u3089\u307f\u305f\u5e30\u5c5e\u4e3b\u7fa9\u9069\u7528\u306e\u7cbe\u7dfb\u5316\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #d2691e;\">\u3053\u308c\u304b\u3089<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u56fd\u969b\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u304b\u3089\u307f\u305f\u5e30\u5c5e\u4e3b\u7fa9\u9069\u7528\u306e\u7cbe\u7dfb\u5316\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u65e9\u7a32\u7530\u5927\u5b78\u5927\u5b66\u9662\u4f1a\u8a08\u7814\u7a76\u79d1 \u6559\u6388<br \/>\n<strong>\u9752\u5c71\u3000\u6176\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u5e30\u5c5e\u4e3b\u7fa9\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u5fc5\u8981\u6027<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<p><a title=\"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u9032\u5c55\u3068\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u5909\u8cea\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-72\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u5b9f\u614b\u304c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u8907\u96d1\u5316\u3084\u53d6\u5f15\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u4e0b\u3067\u5909\u8cea\u3059\u308b\u3068\u3001\u4e8b\u696d\u6240\u5f97\u306e\u7b97\u5b9a\u65b9\u6cd5\u3067\u3042\u308bPE\u3078\u306e\u5e30\u5c5e\u4e3b\u7fa9\u306e\u9069\u7528\u3082\u4e0d\u5b89\u5b9a\u306b\u306a\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<p>\u300cPE\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5916\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u3046\u3061PE\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97<\/span>\u3092\u6e90\u6cc9\u5730\u56fd\u306f\u8ab2\u7a0e\u3067\u304d\u308b\u300d\u3068\u3059\u308bOECD\u30e2\u30c7\u30eb\u6761\u7d04\u306e\u5e30\u5c5e\u4e3b\u7fa9\u306e\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3064\u3044\u3066\u3001\u66f4\u65b0\u304c\u6c42\u3081\u3089\u308c\u308b\u6240\u4ee5\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u652f\u5e97\u3001\u55b6\u696d\u6240\u3001\u5de5\u5834\u306a\u3069\u696d\u52d9\u5185\u5bb9\u304c\u55b6\u696d\u3001\u8ca9\u58f2\u3001\u88fd\u9020\u7b49\u306b\u660e\u78ba\u306b\u533a\u5206\u3067\u304d\u308b\u3044\u308f\u3086\u308b\u300c\u7269\u7406\u7684PE\u300d\u306b\u3064\u3044\u3066\u306f\u3001OECD\u306f\u5e30\u5c5e\u4e3b\u7fa9\u306e\u9069\u7528\u4e8b\u4f8b\u3092\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u96c6\u7a4d\u3057\u3066\u304d\u305f\u3002\u3053\u308c\u3089\u306ePE\u3067\u306f\u3001\u901a\u5e38\u3001\u696d\u52d9\u5185\u5bb9\u3092\u30ab\u30d0\u30fc\u3059\u308b\u53ce\u652f\u306e\u30cd\u30c3\u30c8\u30d9\u30fc\u30b9\u4f1a\u8a08\u30c7\u30fc\u30bf\u306b\u4f9d\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u5f53\u8a72\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304d\u5e30\u5c5e\u4e3b\u7fa9\u9069\u7528\u306e\u305f\u3081\u306e\u6a5f\u80fd\u30fb\u30ea\u30b9\u30af\u5206\u6790\u304c\u884c\u3048\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\uff08\u672c\u4eba\u306e\u305f\u3081\u306e\u5951\u7d04\u5f79\u52d9\u63d0\u4f9b\u8005\uff09\u5f62\u614b\u306e\u62e1\u5927\u306b\u3088\u308a\u6ce8\u76ee\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u300c\u4ee3\u7406\u4ebaPE\uff08\u6a5f\u80fd\u7684PE\uff09\u300d\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306f\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u306e\u5951\u7d04\u4e0a\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u7bc4\u56f2\u5185\u306e\u3082\u306e\u3001\u3059\u306a\u308f\u3061\u5f79\u52d9\u53ce\u76ca\u3068\u305d\u306e\u305f\u3081\u306e\u30b3\u30b9\u30c8\u306e\u307f\u3067\u3042\u308a\u3001\u5e30\u5c5e\u4e3b\u7fa9\u304c\u983c\u308a\u3068\u3059\u308b\u300cPE\u304c\u73fe\u5b9f\u306b\u679c\u305f\u3059\u6a5f\u80fd\u30fb\u5f15\u304d\u53d7\u3051\u308b\u30ea\u30b9\u30af\u300d\u306e\u5206\u6790\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30c7\u30fc\u30bf\u306f\u4e0d\u5341\u5206\u306a\u5834\u5408\u304c\u591a\u3044\u3002<\/p>\n<p>BEPS\u6700\u7d42\u5831\u544a\u3067\u65b0\u305f\u306bPE\u8a8d\u5b9a\u5bfe\u8c61\u3068\u306a\u3063\u305f\u95a2\u9023\u8005\u9593\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u53d6\u6975\u306b\u3064\u3044\u3066\u306f\u3001\u5e30\u5c5e\u4e3b\u7fa9\u304c\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u308b\u3079\u304d\u304b\u3092\u4e8b\u4f8b\u30d9\u30fc\u30b9\u3067\u691c\u8a0e\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u304c\u3001\u76ee\u4e0b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306b\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3057\u3001\u65b0\u3057\u3044\u5e30\u5c5e\u4e3b\u7fa9\u306e\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u8ab2\u984c\u3092\u30b3\u30e1\u30f3\u30c8\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u691c\u8a0e\u4e8b\u4f8b\u306e\u6982\u8981<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<p>\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3067\u306f\u3001\u8ca9\u58f2\u95a2\u9023\u4f1a\u793e\u304c\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u306e\u5834\u5408\u3067\u3001\u5728\u5eab\u30ea\u30b9\u30af\u3084\u9867\u5ba2\u306e\u4e0e\u4fe1\u30ea\u30b9\u30af\u306e\u652f\u914d\u7ba1\u7406\u72b6\u6cc1\u304c\u7570\u306a\u308b\uff13\u3064\u306e\u5834\u5408\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6d88\u8cbb\u8005\u5411\u3051\u5546\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u696d\u8005\uff08\u672c\u4eba\u6cd5\u4eba\uff09\u304c\u3001\u6d88\u8cbb\u5730\u56fd\u306b\u73fe\u5730\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u3092\u6709\u3057\u3066\u3044\u3066\u3001\u3053\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u304c\u8ca9\u58f2\u306b\u95a2\u3059\u308b\u5f79\u52d9\u63d0\u4f9b\u3092\u884c\u3046\u95a2\u9023\u6cd5\u4eba\u3068\u3044\u3046\u8a2d\u5b9a\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3067\u3042\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><strong>\u3008\u53d6\u5f15\u56f3\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kokusai3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-132308\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kokusai3-1.png\" alt=\"\" width=\"550\" height=\"84\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kokusai3-1.png 1032w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kokusai3-1-300x45.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kokusai3-1-1024x155.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e8b\u4f8b\uff11\uff5e\uff13\u306e\u30ea\u30b9\u30af\u5f15\u53d7\u72b6\u6cc1<strong><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\uff11<\/span>\uff1a\u5951\u7d04\u901a\u308a\u672c\u4eba\u6cd5\u4eba\u304c\u5728\u5eab\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u4e21\u30ea\u30b9\u30af\u3092\u652f\u914d\u30fb\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\uff12<\/span>\uff1a\u5951\u7d04\u3068\u7570\u306a\u308a\u73fe\u5730\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u304c\u5728\u5eab\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u4e21\u30ea\u30b9\u30af\u3092\u652f\u914d\u30fb\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u4f8b\uff13<\/span>\uff1a\u5951\u7d04\u3068\u7570\u306a\u308a\u30af\u30ec\u30b8\u30c3\u30c8\u30ea\u30b9\u30af\u306e\u652f\u914d\u30fb\u7ba1\u7406\u3092\u672c\u4eba\u6cd5\u4eba\u30fb\u73fe\u5730\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u3067\u5206\u62c5<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u5e30\u5c5e\u4e3b\u7fa9\u306e\u9069\u7528\u9806\u5e8f<\/strong><\/h4>\n<div 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03:46:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/132304"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=132304"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/132304\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=132304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=132304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=132304"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=132304"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=132304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}