{"id":159777,"date":"2018-09-27T10:19:56","date_gmt":"2018-09-27T01:19:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=159777"},"modified":"2018-09-27T10:24:24","modified_gmt":"2018-09-27T01:24:24","slug":"international-article-106","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-106\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u7a0e\u306e\u900f\u660e\u6027\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db\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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u306e\u900f\u660e\u6027\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db\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\u56fd\u969b\u7684\u8ab2\u7a0e\u9003\u308c\u5bfe\u7b56\u306f<br \/>\n\u591a\u56fd\u7c4d\u4f01\u696d\u5411\u3051BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u3068\u3069\u307e\u3089\u306a\u3044<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<p>\u672c\u5e74\uff17\u6708\u306b\u30d6\u30a8\u30ce\u30b9\u30a2\u30a4\u30ec\u30b9\u3067\u958b\u50ac\u3055\u308c\u305f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/international_policy\/convention\/g20\/20180722.htm\" target=\"_blank\">G20\u8ca1\u52d9\u5927\u81e3\u7b49\u4f1a\u5408\u5171\u540c\u58f0\u660e<\/a>\u3067\u306f\u3001\u7a0e\u6e90\u6d78\u98df\u30fb\u5229\u76ca\u79fb\u8ee2\uff08BEPS\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u52e7\u544a\u5185\u5bb9\u306e\u5b9f\u65bd\u3068\u4e26\u3093\u3067\u3001\u300c2018\u5e74\u4e2d\u306b\u7a0e\u306b\u95a2\u3059\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u300d\u3092\u4e88\u5b9a\u901a\u308a\u5b9f\u884c\u3059\u3079\u304d\u3068\u52e7\u544a\u3057\u305f\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\uff08\u6c0f\u540d\u30fb\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u53e3\u5ea7\u6b8b\u9ad8\u3001\u5229\u5b50\u30fb\u914d\u5f53\u7b49\u306e\u5e74\u9593\u53d7\u53d6\u7dcf\u984d\u7b49\uff09\u306f\u3001\u300c\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5f93\u3044\u3001\u672c\u5e74\u672b\u307e\u3067\u306b\u591a\u304f\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u542b\u3080102\u306e\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u3001\u76f8\u4e92\u306b\u5c45\u4f4f\u5730\u56fd\u5f53\u5c40\u306b\u5bfe\u3057\u7b2c\uff11\u56de\u76ee\u306e\u4ea4\u63db\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u653f\u6cbb\u306e\u5f37\u3044\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u304c\u516c\u8868\u3055\u308c\u305f\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u672c\u4ef6\u30c7\u30fc\u30bf\u306e\u5e74\uff11\u56de\u306e\u5b9a\u671f\u7684\u60c5\u5831\u4ea4\u63db\u306f\u3001\u30d1\u30ca\u30de\u6587\u66f8\u3084\u30d1\u30e9\u30c0\u30a4\u30b9\u6587\u66f8\u306e\u958b\u793a\u3092\u5951\u6a5f\u3068\u3057\u3066\u6d77\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u3092\u5229\u7528\u3057\u305f\u56fd\u969b\u7684\u306a\u8131\u7a0e\u30fb\u79df\u7a0e\u56de\u907f\u3068\u6226\u3063\u3066\u3044\u308b\u8ab2\u7a0e\u5f53\u5c40\u306b\u3068\u3063\u3066\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u6d77\u5916\u6d3b\u52d5\u3084\u8cc7\u7523\u4fdd\u6709\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306e\u65b0\u305f\u306a\u60c5\u5831\u6e90\u3068\u306a\u308a\u3001\u727d\u5236\u52b9\u679c\u3082\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001G20\u3067\u306f\u3001\u3053\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u7a0e\u306e\u900f\u660e\u6027\u306b\u5411\u3051\u305f\u5404\u56fd\u306e\u53d6\u7d44\u3076\u308a\u306b\u3064\u304d\u53c2\u52a0\u56fd\u9593\u3067\u30d4\u30a2\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u305d\u306e\u7d50\u679c\u975e\u5354\u529b\u306a\u56fd\u30fb\u5730\u57df\u3068\u7279\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u540d\u3092\u516c\u8868\u3059\u308b\u3068\u3068\u3082\u306b\u9632\u5fa1\u7684\u63aa\u7f6e\u3068\u547c\u3070\u308c\u308b\u5bfe\u6297\u7b56\u3092\u884c\u3046\u3068\u8b66\u544a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u672c\u4ef6\u56fd\u969b\u5354\u8abf\u306e\u5185\u5bb9\u3068\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u53d6\u7d44\u72b6\u6cc1\u3092\u89e3\u8aac\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\u3000\u91d1\u878d\u53e3\u5ea7\u306b\u95a2\u3059\u308b\u7a0e\u306e\u60c5\u5831\u4ea4\u63db<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF ;\"><\/div>\n<p>\u672c\u4ef6\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5b9f\u884c\u3059\u308b\u306e\u306f\u3001OECD\u52a0\u76df\u56fd\u306b\u975e\u52a0\u76df\u56fd\u3092\u542b\u3081\u305f153\u30f6\u56fd\u30fb\u5730\u57df\u304c\u53c2\u52a0\u3059\u308b\u300c<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.oecd.org\/tax\/transparency\/\" target=\"_blank\">\u7a0e\u306e\u900f\u660e\u6027\u3068\u60c5\u5831\u4ea4\u63db\u306b\u95a2\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0<\/a>\u300d\u3067\u3042\u308a\u3001\u7c73\u56fd\u304c\u56fd\u5185\u6cd5\uff08\u5916\u56fd\u53e3\u5ea7\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6cd5\uff09\u306e\u4e0b\u3067\u958b\u59cb\u3057\u305f\u7c73\u56fd\u5e02\u6c11\u306e\u5916\u56fd\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u5165\u624b\u5236\u5ea6\u3092\u624b\u672c\u3068\u3057\u3066\u3001OECD\u306e\u8d77\u8349\u306e\u4e0b\u3067\u60c5\u5831\u4ea4\u63db\u306e\u30de\u30eb\u30c1\u5408\u610f\u306b\u307e\u3067\u9ad8\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306e\u91d1\u878d\u6a5f\u95a2\u306f\u975e\u5c45\u4f4f\u8005\u306e\u53e3\u5ea7\u60c5\u5831\u3092\u3001\u5916\u56fd\u306e\u91d1\u878d\u6a5f\u95a2\u306f\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306e\u53e3\u5ea7\u60c5\u5831\u3092\u3001\u305d\u308c\u305e\u308c\u81ea\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u4f9b\u3057\u3001\u305d\u308c\u3092\u53d7\u9818\u3057\u305f\u5f53\u5c40\u9593\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u306e\u4ed5\u7d44\u307f\u306b\u3088\u308a\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4ea4\u63db\u3059\u308b\u3002\u306a\u304a\u3001\u53d7\u3051\u76bf\u3068\u306a\u308b\u79df\u7a0e\u6761\u7d04\u306f\u3001\u5f93\u6765\u306f\u3082\u3063\u3071\u3089\u4e8c\u56fd\u9593\u6761\u7d04\u3067\u3042\u3063\u305f\u304c\u30012011\u5e74\u304b\u3089\u306fG20\u306b\u3088\u308a\u7f72\u540d\u52e7\u544a\u304c\u884c\u308f\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/tax_convention\/press_release\/250701.htm\" target=\"_blank\">\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d04<\/a>\u300d\u3068\u3044\u3046\u591a\u56fd\u9593\u6761\u7d04\u3078\u306e\u53c2\u52a0\u56fd\u306e\u62e1\u5927\u306b\u3088\u308a\u3001\u4ea4\u63db\u53ef\u80fd\u56fd\u6570\u304c\u98db\u8e8d\u7684\u306b\u62e1\u5927\u3057\u3066\u3044\u308b\uff08\u6211\u304c\u56fd\u306b\u3068\u3063\u3066\u306f\u3001\u4e8c\u56fd\u9593\u6761\u7d04\u3092\u6839\u62e0\u3068\u3059\u308b\u3082\u306e81\u30f6\u56fd\u30fb\u5730\u57df\u3001\u591a\u56fd\u9593\u6761\u7d04\u3092\u6839\u62e0\u3068\u3059\u308b\u3082\u306e45\u30f6\u56fd\u30fb\u5730\u57df\uff09\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u4e0a\u8a18\u5236\u5ea6\u306e\u904b\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u79df\u7a0e\u56de\u907f\u76ee\u7684\u3067\u5831\u544a\u5bfe\u8c61\u8981\u4ef6\u3078\u306e\u8a72\u5f53\u6027\u3092\u4eba\u70ba\u7684\u306b\u5916\u3059\u53d6\u6975\u3081\u7b49\u304c\u6d3b\u7528\u3055\u308c\u308b\u61f8\u5ff5\u3082\u306c\u3050\u3044\u3055\u308c\u306a\u3044\u3002\u3053\u306e\u5bfe\u5fdc\u7b56\u3082OECD\u3067\u8b70\u8ad6\u3055\u308c\u30012018\u5e74\uff13\u6708\u306bOECD\u306e\u300c\u5171\u901a\u5831\u544a\u57fa\u6e96\u56de\u907f\u53d6\u6975\u3081\u7b49\u306e\u5f37\u5236\u7684\u958b\u793a\u898f\u5247\u300d\u30e2\u30c7\u30eb\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u300c\u975e\u5c45\u4f4f\u8005\u306e\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u300d\u3068\u3044\u3046\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u8981\u4ef6\u3078\u306e\u8a72\u5f53\u6027\u3092\u3001\u4eba\u70ba\u7684\u306a\u53d6\u6c7a\u3081\u306b\u3088\u3063\u3066\u56de\u907f\u3059\u308b\u8a66\u307f\u306b\u5bfe\u6297\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u56fd\u5185\u5b9f\u4f53\u6cd5\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\uff08GAAR\uff09\u306e\u3001\u60c5\u5831\u4ea4\u63db\u624b\u7d9a\u6cd5\u306b\u95a2\u3059\u308b\u30d0\u30fc\u30b8\u30e7\u30f3\u3068\u3082\u3044\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5171\u901a\u5831\u544a\u57fa\u6e96\u3092\u56de\u907f\u3059\u308b\u53d6\u6975\u3081\u3068\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u4ed5\u7d44\u307f\uff08\u9069\u7528\u8981\u4ef6\u8a72\u5f53\u3092\u3059\u308a\u629c\u3051\u308b\u53d6\u6975\u3081\u53c8\u306f\u8cc7\u7523\u3084\u6240\u5f97\u306e\u53d7\u76ca\u8005\u3092\u96a0\u533f\u3059\u308b\u53d6\u6975\u3081\uff09\u3067\u3042\u308a\u3001\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u3084\u4ef2\u4ecb\u696d\u8005\uff08\u88dc\u5145\u7684\u306b\u7d0d\u7a0e\u8005\u81ea\u8eab\u3082\uff09\u306b\u30b9\u30ad\u30fc\u30e0\u306e\u958b\u793a\u7fa9\u52d9\u3092\u8ab2\u3059\u3079\u304d\u3068\u3057\u3066\u3044\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>\uff13\u3000\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u5b9f\u65bd\u72b6\u6cc1\u3068\u7d0d\u7a0e\u8005\u306e\u5099\u3048<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1E90FF 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-159778\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/korekokusai9-1.png\" alt=\"\" width=\"1632\" height=\"886\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/korekokusai9-1.png 1632w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/korekokusai9-1-300x162.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/korekokusai9-1-1024x555.png 1024w\" sizes=\"(max-width: 1632px) 100vw, 1632px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u8ca1\u52d9\u7701\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u63b2\u8f09\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2015\/explanation\/index.html\" target=\"_blank\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2015\/explanation\/pdf\/p0615_0794.pdf#page=13\" target=\"_blank\">P.627<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u306a\u304a\u3001\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u53ca\u3073\u5831\u544a\u4e8b\u9805\u306e\u63d0\u4f9b\u7fa9\u52d9\u9055\u53cd\u306b\u5bfe\u3057\u3066\u306f\u3001\u7f70\u5247\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u5b9f\u7279\u6cd513\u6761\uff11\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u304b\u3089\u306e\u57f7\u884c\u672c\u683c\u5316\u306b\u3042\u305f\u3063\u3066\u61f8\u5ff5\u3055\u308c\u308b\u306e\u306f\u3001\u540d\u5b9b\u4eba\u3067\u306a\u304f\u53d7\u76ca\u8005\u306b\u7740\u76ee\u3057\u305f\u60c5\u5831\u4ea4\u63db\u3068\u3044\u3046\u60c5\u5831\u306e\u771f\u5b9f\u6027\u306e\u7dad\u6301\u3092\u3069\u306e\u3088\u3046\u306b\u62c5\u4fdd\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u8ab2\u984c\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\uff08\u5b9f\u7279\u6cd510\u6761\u306e\uff15\u7b2c\uff11\u9805\u3067\u306f\u7279\u5b9a\u53d6\u5f15\u3092\u884c\u3046\u8005\u306b\u3064\u3044\u3066\u306f\u4e8b\u696d\u4f53\u306e\u5834\u5408\u300c\u5b9f\u8cea\u6240\u5f97\u8005\u300d\u30d9\u30fc\u30b9\u3067\u306e\u5c45\u4f4f\u8a8d\u5b9a\u304c\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\uff09\u3002\u3053\u306e\u70b9\u3067\u306f\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u5bfe\u5fdc\u3067\u306e\u7d4c\u9a13\u3082\u751f\u304b\u3057\u305f\u5404\u56fd\u306e\u53d6\u7d44\u307f\u304c\u4eca\u5f8c\u53c2\u7167\u3055\u308c\u308b\u3068\u3082\u601d\u308f\u308c\u308b\u306e\u3067\u3001\u53e3\u5ea7\u4fdd\u6709\u8005\u53ca\u3073\u5831\u544a\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3044\u3066\u3082\u3001\u5341\u5206\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308d\u3046\u3002<\/p>\n<p>\u5b9f\u7279\u6cd5\u306b\u57fa\u3065\u304f\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u5831\u544a\u5236\u5ea6\u306f\u3001\u5e73\u621029\u5e74\uff11\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u7b2c\uff11\u56de\u76ee\u306e\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5831\u544a\u306f\u3001\u5e73\u621030\u5e74\uff14\u670830\u65e5\u307e\u3067\u306b\u524d\u5e74\u306e\u975e\u5c45\u4f4f\u8005\u60c5\u5831\u5206\u306b\u3064\u304d\u7d42\u4e86\u3057\u3001\u73fe\u5728\u306fOECD\u304c\u958b\u767a\u3057\u305f\u5171\u901a\u9001\u53d7\u4fe1\u30b7\u30b9\u30c6\u30e0\uff08\u6697\u53f7\u5316\u3084\u96fb\u5b50\u8a3c\u660e\u66f8\u306b\u3088\u308b\u8a8d\u8a3c\u306a\u3069\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3092\u88c5\u5099\uff09\u3092\u5229\u7528\u3057\u3066\u5f53\u8a72\u975e\u5c45\u4f4f\u8005\u306e\u5c45\u4f4f\u60c5\u5831\u306b\u52a0\u3048\u53e3\u5ea7\u6b8b\u9ad8\u3001\u5229\u5b50\u30fb\u914d\u5f53\u7b49\u306e\u5e74\u9593\u53d7\u53d6\u7dcf\u984d\u7b49\u304c\u3001\u3059\u3067\u306b\u9001\u53d7\u4fe1\u304c\u53ef\u80fd\u306a\u72b6\u614b\u306b\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f11\u6708\u306e\u516c\u958b\u4e88\u5b9a\u3067\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>\u672c\u5e74\uff17\u6708\u306b\u30d6\u30a8\u30ce\u30b9\u30a2\u30a4\u30ec\u30b9\u3067\u958b\u50ac\u3055\u308c\u305fG20\u8ca1\u52d9\u5927\u81e3\u7b49\u4f1a\u5408\u5171\u540c\u58f0\u660e\u3067\u306f\u3001\u7a0e\u6e90\u6d78\u98df\u30fb\u5229\u76ca\u79fb\u8ee2\uff08BEPS\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u52e7\u544a\u5185\u5bb9\u306e\u5b9f\u65bd\u3068\u4e26\u3093\u3067\u3001\u300c2018\u5e74\u4e2d\u306b\u7a0e\u306b\u95a2\u3059\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u300d\u3092\u4e88\u5b9a\u901a\u308a\u5b9f\u884c\u3059\u3079\u304d\u3068\u52e7\u544a\u3057\u305f\u3002<br \/>\n\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\uff08\u6c0f\u540d\u30fb\u4f4f\u6240\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u53e3\u5ea7\u6b8b\u9ad8\u3001\u5229\u5b50\u30fb\u914d\u5f53\u7b49\u306e\u5e74\u9593\u53d7\u53d6\u7dcf\u984d\u7b49\uff09\u306f\u3001\u300c\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5f93\u3044\u3001\u672c\u5e74\u672b\u307e\u3067\u306b\u591a\u304f\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u542b\u3080102\u306e\u56fd\u30fb\u5730\u57df\u306b\u3088\u3063\u3066\u3001\u76f8\u4e92\u306b\u5c45\u4f4f\u5730\u56fd\u5f53\u5c40\u306b\u5bfe\u3057\u7b2c\uff11\u56de\u76ee\u306e\u4ea4\u63db\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u653f\u6cbb\u306e\u5f37\u3044\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u304c\u516c\u8868\u3055\u308c\u305f\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":[413,354],"backnumber":[1963],"series":[883],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:00:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/159777"}],"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=159777"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/159777\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=159777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=159777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=159777"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=159777"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=159777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}