{"id":137826,"date":"2017-11-16T10:20:07","date_gmt":"2017-11-16T01:20:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=137826"},"modified":"2017-11-15T15:36:25","modified_gmt":"2017-11-15T06:36:25","slug":"international-article-76","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-76\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c49\u56de\u3011\u300c\u7c73\u56fd\u4e0b\u9662\u306b\u3088\u308b\u7a0e\u5236\u6539\u9769\u6cd5\u6848\u300d\uff0d\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u4e3b\u306a\u6539\u6b63\u70b9\uff0d"},"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\u7b2c49\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7c73\u56fd\u4e0b\u9662\u306b\u3088\u308b\u7a0e\u5236\u6539\u9769\u6cd5\u6848\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u4e3b\u306a\u6539\u6b63\u70b9\uff0d<\/strong><\/h5>\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\u6708\uff12\u65e5\u3001\u7c73\u56fd\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\uff08COMMITTEE ON WAYS AND MEANS\u3001\u30b1\u30d3\u30f3\u30fb\u30d6\u30ec\u30a4\u30c7\u30a3\u59d4\u54e1\u9577\uff09\u306f\u3001\u7a0e\u5236\u6539\u9769\u6cd5\u6848\uff08Tax Cuts and Jobs Act\uff09\u3092\u767a\u8868\u3057\u3001\uff19\u65e5\u306b\u306f\u6b73\u5165\u59d4\u54e1\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u3001\u65e9\u3051\u308c\u3070\u7fcc\u9031\u306b\u306f\u672c\u4f1a\u8b70\u3067\u63a1\u6c7a\u304c\u884c\u308f\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u6cd5\u6848\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u3092\u6574\u7406\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6cd5\u4eba\u7a0e\u7387<\/strong><\/h4>\n<p>\u9023\u90a6\u6cd5\u4eba\u7a0e\u7387\u3092\u73fe\u884c\u306e35\uff05\u304b\u308920\uff05\u3078\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5f15\u4e0b\u3052\u306f\u30012018\u5e74\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u5225\u9014\u4e0a\u9662\u8ca1\u653f\u59d4\u54e1\u4f1a\u304c\uff19\u65e5\u306b\u516c\u8868\u3057\u305f\u6848\u3067\u306f\u3001\u305d\u306e\u9069\u7528\u306f2019\u5e74\u306b\u5148\u9001\u308a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u7c73\u56fd\uff08\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5dde\uff09\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306f\u300140.75\uff05\u304b\u308927.07\uff05\u306b\u4f4e\u4e0b\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6e1b\u4fa1\u511f\u5374<\/strong><\/h4>\n<p>2017\u5e74\uff19\u670827\u65e5\u4ee5\u5f8c\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\uff08\u8010\u7528\u5e74\u657020\u5e74\u4ee5\u4e0b\u306e\u8cc7\u7523\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u5f8c\uff15\u5e74\u9593\uff082022\u5e74\u672b\u307e\u3067\uff09\u306b\u308f\u305f\u308a\u3001\u5373\u6642\u511f\u5374\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4ea4\u969b\u8cbb<\/strong><\/h4>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e50\uff05\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u6cd5\u6848\u3067\u306f\u3001\u4e00\u5b9a\u306e\u98f2\u98df\u8cbb\u3092\u9664\u304d\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u984d\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6b20\u640d\u91d1<\/strong><\/h4>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u6b20\u640d\u91d1\u306f\uff12\u5e74\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300120\u5e74\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u6cd5\u6848\u3067\u306f\u30012018\u5e74\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u3001\u7e70\u623b\u3057\u9084\u4ed8\u306f\u5ec3\u6b62\uff08\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u307f\uff11\u5e74\uff09\u3055\u308c\u308b\u4e00\u65b9\u3001\u7e70\u8d8a\u63a7\u9664\u306f\u7121\u671f\u9650\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u5834\u5408\u3001\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e90\uff05\u3092\u4e0a\u9650\u3068\u3059\u308b\u5229\u7528\u5236\u9650\u3082\u8a2d\u3051\u3089\u308c\u308b\u3002\u307e\u305f\u30012018\u5e74\u4ee5\u964d\u306e\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u8d8a\u671f\u9593\u4e2d\u3001\u6bce\u671f\u3001\u77ed\u671f\u9023\u90a6\u5229\u7387\uff08short-term Applicable Federal Rate\uff09\u306b\uff14\uff05\u30dd\u30a4\u30f3\u30c8\u3092\u52a0\u3048\u305f\u5229\u7387\u3092\u4e57\u3058\u3066\u5897\u984d\u4fee\u6b63\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>\u3007\u652f\u6255\u5229\u5b50<\/strong><\/h4>\n<p>2018\u5e74\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7d14\u652f\u6255\u5229\u5b50\u306e\u3046\u3061\u3001\u8abf\u6574\u5f8c\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff08\u3044\u308f\u3086\u308bEBITDA\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff09\u306e30\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306f\uff15\u5e74\u9593\u306e\u7e70\u8d8a\u3057\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u30011989\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u30a2\u30fc\u30cb\u30f3\u30b0\u30b9\u30fb\u30b9\u30c8\u30ea\u30c3\u30d4\u30f3\u30b0\u30fb\u30eb\u30fc\u30eb\uff08\u5185\u56fd\u6b73\u5165\u6cd5163\u6761\uff08\uff4a\uff09\uff09\u3092\u7f6e\u304d\u63db\u3048\u308b\u3082\u306e\u3067\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u8abf\u6574\u6240\u5f97\u91d1\u984d\u306e50\uff05\u3092\u8d85\u3048\u308b\u91d1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u300130\uff05\u3078\u306e\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\uff08\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u3001\u30b0\u30eb\u30fc\u30d7\u58f2\u4e0a\u3052\u304c\uff13\u5e74\u5e73\u5747\u3067\uff11\u5104\u30c9\u30eb\u8d85\u306b\u9650\u308b\uff09\u306b\u542b\u307e\u308c\u308b\u7c73\u56fd\u6cd5\u4eba\u306e\u7d14\u652f\u6255\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7d14\u652f\u6255\u5229\u5b50\u306b\u5bfe\u3059\u308b\u3053\u306e\u7c73\u56fd\u6cd5\u4eba\u306e\u7d14\u652f\u6255\u5229\u5b50\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u3001\u3053\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306eEBITDA\u306b\u5bfe\u3059\u308b\u3053\u306e\u7c73\u56fd\u6cd5\u4eba\u306eEBITDA\u306e\u5360\u3081\u308b\u5272\u5408\u306e110\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u308b\u3002\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306f\uff15\u5e74\u9593\u306e\u7e70\u8d8a\u3057\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u524d\u6bb5\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u3068\u4f75\u7528\u3055\u308c\u3001\u3044\u305a\u308c\u304b\u4e0d\u7b97\u5165\u984d\u306e\u5927\u304d\u3044\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u56fd\u5916\u6cd5\u4eba\u914d\u5f53<\/strong><\/h4>\n<p>\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u65b9\u5f0f\u304b\u3089\u30c6\u30ea\u30c8\u30ea\u30a2\u30eb\u65b9\u5f0f\u3078\u3068\u8ee2\u63db\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6301\u5206\u5272\u540810\uff05\u4ee5\u4e0a\u306e\u56fd\u5916\u6cd5\u4eba\u304b\u3089\u306e\u914d\u5f53\uff082018\u5e74\u4ee5\u964d\u306b\u914d\u5f53\u6c7a\u8b70\u3055\u308c\u305f\u3082\u306e\uff09\u306b\u3064\u3044\u3066\u306f\u5168\u984d\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u9593\u63a5\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306f\u5ec3\u6b62\u3055\u308c\u3001\u307e\u305f\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u914d\u5f53\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u305f\u5916\u56fd\u6e90\u6cc9\u7a0e\u7b49\u3082\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6301\u5206\u5272\u540810\uff05\u4ee5\u4e0a\u306e\u56fd\u5916\u6cd5\u4eba\u306e\u672a\u914d\u5f53\u539f\u8cc7\u7d2f\u7a4d\u984d\uff081986\u5e74\u304b\u30892017\u5e7411\u6708\uff12\u65e5\u53c8\u306f2017\u5e7412\u670831\u65e5\u307e\u3067\u306b\u751f\u3058\u305f\u7c73\u56fd\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u306a\u3044\u5229\u76ca\u5270\u4f59\u91d1\uff08\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u65b9\u306e\u91d1\u984d\uff09\u306e\u3046\u3061\u3001\u7c73\u56fd\u6cd5\u4eba\u306e\u6301\u5206\u76f8\u5f53\u984d\uff09\u306b\u5bfe\u3057\u3066\u3001\uff11\u56de\u9650\u308a\u306e\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3002\u7a0e\u7387\u306f\u3001\u73fe\u91d1\u53c8\u306f\u73fe\u91d1\u7b49\u4fa1\u7269\u306b\u3064\u3044\u3066\u306f12\uff05\u3001\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306f\uff15\uff05\u3067\u3042\u308b\u3002\u305d\u306e\u7a0e\u984d\u306f\uff18\u5e74\u9593\u3067\u5206\u5272\u6255\u3044\u304c\u53ef\u80fd\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007CFC\u7a0e\u5236<\/strong><\/h4>\n<p>CFC\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\uff08\u30b5\u30d6\u30d1\u30fc\u30c8\uff26\u6240\u5f97\uff09\u306b\u56fd\u5916\u5b50\u4f1a\u793e\uff08\u6301\u5206\u5272\u540850\uff05\u8d85\uff09\u306e\u8d85\u904e\u5229\u76ca\u3092\u52a0\u3048\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u5408\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u8d85\u904e\u5229\u76ca\u3068\u306f\u3001\u56fd\u5916\u5b50\u4f1a\u793e\u306e\u6709\u3059\u308b\u511f\u5374\u53ef\u80fd\u306a\u56fa\u5b9a\u8cc7\u7523\u7b49\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u904b\u7528\u5229\u56de\u308a\uff08\u77ed\u671f\u9023\u90a6\u5229\u7387\u306b\uff17\uff05\u30dd\u30a4\u30f3\u30c8\u3092\u52a0\u3048\u305f\u7387\uff09\u3092\u8d85\u3048\u308b\u91d1\u984d\u3068\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u5916\u56fd\u7a0e\u984d\u306e80\uff05\u3092\u4e0a\u9650\u306b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u3078\u306e\u652f\u6255\u3044\u3078\u306e\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\uff08\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\uff09\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u7c73\u56fd\u6cd5\u4eba\u304b\u3089\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u3078\u306e\u652f\u6255\u984d\u304c\uff13\u5e74\u5e73\u5747\u3067\uff11\u5104\u30c9\u30eb\u8d85\u306e\u5834\u5408\u306b\u3001\u305d\u306e\u7c73\u56fd\u6cd5\u4eba\u304b\u3089\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u3078\u306e\u652f\u6255\u984d\u306b\u5bfe\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u7387\u306b\u76f8\u5f53\u3059\u308b20\uff05\u306e\u201cexcise tax\u201d\u304c\u8ab2\u3055\u308c\u308b\u3002\u305d\u306e\u652f\u6255\u984d\u306b\u306f\u3001\u652f\u6255\u5229\u5b50\u306f\u542b\u307e\u308c\u306a\u3044\u304c\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3084\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306a\u308b\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p>\u56fd\u5883\u8abf\u6574\u7a0e\u306e\u6b8b\u6ed3\u3068\u3082\u898b\u3048\u308b\u304c\u3001\u8f38\u51fa\u514d\u7a0e\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u70b9\u3084\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u95a2\u9023\u8005\u53d6\u5f15\u306b\u9650\u5b9a\u3055\u308c\u308b\u70b9\u3067\u3001\u7570\u306a\u3063\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\uff19\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u7c73\u56fd\u4e0a\u9662\u8ca1\u653f\u59d4\u54e1\u4f1a\u306e\u63d0\u6848\u3067\u306f\u3001\u201cexcise tax\u201d\u306e\u898f\u5b9a\u304c\u306a\u3044\u4e00\u65b9\u3067\u3001\u201cbase erosion minimum tax\u201d\u304c\u63d0\u5531\u3055\u308c\u3066\u304a\u308a\u3001\u4e88\u65ad\u3092\u8a31\u3055\u306a\u3044\u72b6\u6cc1\u3067\u3042\u308b\u3002<\/p>\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>11\u6708\uff12\u65e5\u3001\u7c73\u56fd\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\uff08COMMITTEE ON WAYS AND MEANS\u3001\u30b1\u30d3\u30f3\u30fb\u30d6\u30ec\u30a4\u30c7\u30a3\u59d4\u54e1\u9577\uff09\u306f\u3001\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\uff08Tax Cuts and Jobs Act\uff09\u3092\u767a\u8868\u3057\u3001\uff19\u65e5\u306b\u306f\u6b73\u5165\u59d4\u54e1\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u3001\u65e9\u3051\u308c\u3070\u7fcc\u9031\u306b\u306f\u672c\u4f1a\u8b70\u3067\u63a1\u6c7a\u304c\u884c\u308f\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<br \/>\n\u3053\u306e\u6cd5\u6848\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u3092\u6574\u7406\u3057\u305f\u3044\u3002<\/p>\n","protected":false},"author":10505,"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":[446],"backnumber":[1920],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 13:03:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137826"}],"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=137826"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137826\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=137826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=137826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=137826"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=137826"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=137826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}