{"id":156665,"date":"2018-08-02T10:20:03","date_gmt":"2018-08-02T01:20:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=156665"},"modified":"2018-08-01T10:30:20","modified_gmt":"2018-08-01T01:30:20","slug":"international-article-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-101\/","title":{"rendered":"monthly TAX views\u3000-No.67-\u300c\u6765\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8ab2\u984c\u300d\uff0d\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306e\u8b70\u8ad6\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.67-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6765\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8ab2\u984c\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306e\u8b70\u8ad6\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u7279\u4efb\u6559\u6388<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621029\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5206\u91ce\u3067\u3001\u300c\uff22\uff25\uff30\uff33\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u52e7\u544a\u3055\u308c\u305f\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306e\u5c0e\u5165\u7b49\u5fc5\u8981\u306a\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3055\u3089\u306b\u3001\u7d9a\u304f\u5e73\u621030\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3082\u3001\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u300c\u8af8\u5916\u56fd\u306e\u5236\u5ea6\u3084\u904b\u7528\u5b9f\u614b\u7b49\u3092\u8e0f\u307e\u3048\u3066\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u300d\u3068\u8a18\u8f09\u3055\u308c\u305f\u3002<\/p>\n<p>\u300c\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u300d\u3068\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306e\u79fb\u8ee2\u4fa1\u683c\u306b\u4fc2\u308b\u30eb\u30fc\u30eb\u3067\u3042\u308a\u3001\u79fb\u8ee2\u6642\u306b\u6210\u529f\u3059\u308b\u304b\u3069\u3046\u304b\u4e88\u6e2c\u304c\u96e3\u3057\u3044\u300c\u8a55\u4fa1\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\uff08HTVI\uff1aHard-To-Value Intangibles\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u4e8b\u5f8c\u306e\u53d6\u5f15\u7d50\u679c\u3092\u7528\u3044\u3066\u4fa1\u683c\u306e\u4e8b\u5f8c\u8abf\u6574\u3092\u53ef\u80fd\u3068\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #1e90ff;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u672c\u5e74\uff14\u6708\u306b\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306e\u59d4\u8a17\u8abf\u67fb\u5831\u544a\u3068\u3057\u3066\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/external_economy\/toshi\/kokusaisozei\/cfc\/PDF\/29fy_itakutyosa_honbun.pdf\" target=\"_blank\">BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8e0f\u307e\u3048\u305f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u53ca\u3073\u5404\u56fd\u73fe\u5730\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u554f\u984c\u306b\u4fc2\u308b\u8abf\u67fb\u30fb\u7814\u7a76\u4e8b\u696d<\/a>\u300d\uff082018\u5e74\uff12\u6708\u3001EY\u7a0e\u7406\u58eb\u6cd5\u4eba\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u5831\u544a\u66f8\u306b\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u6271\u3044\u7b49\u306b\u95a2\u3059\u308b\u8abf\u67fb\u3084\u65e5\u672c\u4f01\u696d\u304c\u9032\u51fa\u5148\u56fd\u3067\u62b1\u3048\u3066\u3044\u308b\u8ab2\u984c\u5206\u6790\u306a\u3069\u306e\u8abf\u67fb\u6982\u8981\u3001\u8abf\u67fb\u7d50\u679c\u306a\u3069\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u4eca\u5f8c\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u5f53\u305f\u308a\u3001\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u5c55\u958b\u3092\u963b\u5bb3\u3057\u306a\u3044\u3088\u3046\u3001\u7279\u306b\u7121\u5f62\u8cc7\u7523\u306e\u53d6\u6271\u3044\u3092\u4e2d\u5fc3\u306b\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u3084\u8ad6\u70b9\u7b49\u306e\u6574\u7406\u3092\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5831\u544a\u66f8\u306b\u57fa\u3065\u3044\u3066\u3001\u4f01\u696d\u95a2\u4fc2\u8005\u3084\u7b46\u8005\u306e\u96c6\u307e\u308b\u4f1a\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u610f\u898b\u304c\u51fa\u3055\u308c\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 3px dotted #CD853F; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\"><span style=\"color: #800000;\">\u25c6<\/span>\u00a0<\/span>BEPS\u306e\u8b70\u8ad6\u30fb\u7406\u5c48\u306f\u5c0a\u91cd\u3059\u308b\u304c\u3001\u5b9f\u52d9\u306e\u5404\u8ad6\u306b\u306a\u308b\u3068\u8a70\u3081\u308b\u3079\u304d\u70b9\u3082\u591a\u304f\u3001\u3068\u308a\u308f\u3051\u4f01\u696d\u306e\u4e8b\u52d9\u30b3\u30b9\u30c8\u3078\u306e\u914d\u616e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u25c6\u00a0<\/span>\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u7c73\u56fd\u3067\u306f\u300c\u4f1d\u5bb6\u306e\u5b9d\u5200\u300d\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u304a\u308a\u3001\u767a\u52d5\u4f8b\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\"><span style=\"color: #800000;\">\u25c6<\/span>\u00a0<\/span>\u30c9\u30a4\u30c4\u3067\u306f\u30a8\u30b0\u30b8\u30c3\u30c8\u30fb\u30bf\u30c3\u30af\u30b9\uff08EXIT TAX\uff09\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u308b\u304c\u3001\u7121\u5f62\u8cc7\u7523\u306e\u79fb\u8ee2\u6642\u306b\u304a\u3051\u308b\u8b72\u6e21\u76ca\u8ab2\u7a0e\u306e\u5b9f\u4f8b\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u9061\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u305f\u5b9f\u4f8b\u306f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><span style=\"color: #800000;\">\u25c6<\/span>\u00a0<\/span>\u53d6\u5f15\u5f8c\u306e\u7d50\u679c\u3092\u898b\u3066\u5bfe\u4fa1\u3092\u4fee\u6b63\u3059\u308b\u3068\u3044\u3046\u5f8c\u77e5\u6075\u7684\u5074\u9762\u3084\u72ec\u7acb\u4f01\u696d\u539f\u5247\u3068\u306e\u6574\u5408\u6027\u3068\u3044\u3046\u554f\u984c\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5e83\u7bc4\u56f2\u304b\u3064\u5177\u4f53\u7684\u6761\u4ef6\u3092\u5099\u3048\u305f\u57fa\u6e96\u306e\u4f8b\u5916\u898f\u5b9a\u3092\u8a2d\u3051\u3001\u305d\u306e\u9069\u7528\u3092\u9069\u6b63\u306a\u5bfe\u4fa1\u304b\u3089\u9855\u8457\u306b\u4e56\u96e2\u3057\u3066\u3044\u308b\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306b\u9650\u5b9a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-top: 20px; margin-bottom: 3px;\">\u306a\u3069\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #1e90ff;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u308f\u304c\u56fd\u304c\u5c0e\u5165\u3059\u308b\u610f\u7fa9\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u4fa1\u5024\u304c\u7121\u5f62\u8cc7\u7523\u5316\u3059\u308b\u4e2d\u3067\u3001\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u3082\u5897\u52a0\u3057\u3001\u305d\u308c\u3092\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u3088\u308a\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u30fb\u7a0e\u52d9\u5f53\u5c40\u53cc\u65b9\u306b\u3068\u3063\u3066\u5229\u76ca\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u308d\u3046\u3002<\/p>\n<p>\u4eca\u5f8c\u3001\u5e74\u672b\u306b\u5411\u3051\u3066\u5341\u5206\u306a\u691c\u8a0e\u3001\u7d4c\u6e08\u754c\u3068\u306e\u5bfe\u8a71\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u308f\u304c\u56fd\u4f01\u696d\u304c\u3001\u7121\u5f62\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u6539\u3081\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306e\u7d76\u597d\u306e\u6a5f\u4f1a\u306b\u306a\u308c\u3070\u3001\u610f\u5473\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/external_economy\/toshi\/kokusaisozei\/kokusaisozei.html\" target=\"_blank\">\u56fd\u969b\u79df\u7a0e<\/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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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>\u5e73\u621029\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5206\u91ce\u3067\u3001\u300c\uff22\uff25\uff30\uff33\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u52e7\u544a\u3055\u308c\u305f\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306e\u5c0e\u5165\u7b49\u5fc5\u8981\u306a\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u7d9a\u304f\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3082\u3001\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u300c\u8af8\u5916\u56fd\u306e\u5236\u5ea6\u3084\u904b\u7528\u5b9f\u614b\u7b49\u3092\u8e0f\u307e\u3048\u3066\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u300d\u3068\u8a18\u8f09\u3055\u308c\u305f\u3002<br \/>\n\u300c\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u300d\u3068\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306e\u79fb\u8ee2\u4fa1\u683c\u306b\u4fc2\u308b\u30eb\u30fc\u30eb\u3067\u3042\u308a\u3001\u79fb\u8ee2\u6642\u306b\u6210\u529f\u3059\u308b\u304b\u3069\u3046\u304b\u4e88\u6e2c\u304c\u96e3\u3057\u3044\u300c\u8a55\u4fa1\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\uff08HTVI\uff1aHard-To-Value Intangibles)\u300d\u306b\u3064\u3044\u3066\u3001\u4e8b\u5f8c\u306e\u53d6\u5f15\u7d50\u679c\u3092\u7528\u3044\u3066\u4fa1\u683c\u306e\u4e8b\u5f8c\u8abf\u6574\u3092\u53ef\u80fd\u3068\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\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":[527,538,674],"backnumber":[1955],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 03:58:41","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156665"}],"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=156665"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156665\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=156665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=156665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=156665"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=156665"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=156665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}