{"id":178788,"date":"2019-06-10T09:40:48","date_gmt":"2019-06-10T00:40:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=178788"},"modified":"2019-06-10T09:35:51","modified_gmt":"2019-06-10T00:35:51","slug":"international-report-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-17\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u56fd\u7a0e\u5e81\u3001\u53f0\u6e7e\u3068\u306e\u91d1\u878d\u53e3\u5ea7\u306e\u300c\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u300d\u958b\u59cb\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u53f0\u6e7e\u3068\u306e\u91d1\u878d\u53e3\u5ea7\u306e\u300c\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u300d\u958b\u59cb\u3092\u516c\u8868<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u3000<strong>\u5cf6\u7530\u3000\u5f18\u5927<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2019\u5e74\uff15\u670831\u65e5\u3001\u56fd\u7a0e\u5e81\u306f\u300c\u53f0\u6e7e\u306b\u5bfe\u3059\u308b\u91d1\u878d\u60c5\u5831\u306e\u63d0\u4f9b\u7b49\u306b\u3064\u3044\u3066\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/taiwan\/index.htm\" target=\"_blank\">\u53f0\u6e7e\u306b\u5bfe\u3059\u308b\u91d1\u878d\u60c5\u5831\u306e\u63d0\u4f9b\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u91d1\u878d\u60c5\u5831\u306e\u63d0\u4f9b\u306fCRS\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308b\u3002CRS\uff08Common Reporting Standard\uff1a\u300c\u5171\u901a\u5831\u544a\u57fa\u6e96\u300d\uff09\u3068\u306f\u3001OECD\u306b\u3088\u308b\u56fd\u969b\u57fa\u6e96\u3084BEPS\uff08Base Erosion and Profit 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000CRS\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>CRS\u306b\u57fa\u3065\u304f\u975e\u5c45\u4f4f\u8005\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\uff08CRS\u60c5\u5831\uff09\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306b\u3064\u3044\u3066\u30012018\u5e74\uff19\u6708\u672b\u304c\u671f\u9650\u3068\u3055\u308c\u3066\u3044\u305f\u300c\u521d\u56de\u306eCRS\u60c5\u5831\u4ea4\u63db\u72b6\u6cc1\u300d\u304c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u56fd\u7a0e\u5e81\u3001\u521d\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306b\u3088\u308a64\u30f6\u56fd\u30fb\u5730\u57df\u304b\u308955\u4e07\u8d85\u306e\u975e\u5c45\u4f4f\u8005\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u3092\u53d7\u9818\uff5e\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u7b49\u3001\u73fe\u4fdd\u6709\u60c5\u5831\u3068\u306e\u5206\u6790\u306b\u3088\u308a\u6d77\u5916\u8cc7\u7523\u96a0\u3057\u30fb\u79df\u7a0e\u56de\u907f\u3078\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-report-14\/\" target=\"_blank\">\u56fd\u7a0e\u5e81\u304b\u30892018\u5e7410\u6708\u306b\u516c\u8868\u3055\u308c\u305f<\/a>\u306e\u306f\u8a18\u61b6\u306b\u65b0\u3057\u3044\u3002<\/p>\n<p>\u305d\u306e\u6628\u5e74\u306e\u516c\u8868\u306b\u3088\u308b\u3068\u3001\u521d\u56de\u306e\u60c5\u5831\u4ea4\u63db\u306b\u3088\u308a\u3001\u65e5\u672c\u306e\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u583189,672\u4ef6\u309258\u30f6\u56fd\u30fb\u5730\u57df\u306b\u63d0\u4f9b\u3057\u305f\u4e00\u65b9\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831550,705\u4ef6\u309264\u30f6\u56fd\u30fb\u5730\u57df\u304b\u3089\u53d7\u9818\u3057\u305f\uff082018\u5e7410\u670831\u65e5\u73fe\u5728\uff09\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u304b\u3089\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u30fb\u5730\u57df\u3082\u591a\u304f\u63a7\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u6570\u5b57\u306f\u5e74\u3005\u5897\u52a0\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4eca\u56de\u65b0\u305f\u306b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306b\u52a0\u3048\u3089\u308c\u305f\u53f0\u6e7e<\/strong><\/h4>\n<p>2015\u5e7411\u670826\u65e5\u306b\u65e5\u672c\u3068\u53f0\u6e7e\u53cc\u65b9\u306e\u6c11\u9593\u7a93\u53e3\u6a5f\u95a2<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u306b\u304a\u3044\u3066\u300c\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u4ea4\u6613\u8ca1\u56e3\u6cd5\u4eba\u4ea4\u6d41\u5354\u4f1a\u3068\u6771\u4e9c\u95a2\u4fc2\u5354\u4f1a\u3068\u306e\u9593\u306e\u53d6\u6c7a\u3081\uff08\u4ee5\u4e0b\u3001\u300c\u65e5\u53f0\u6c11\u9593\u79df\u7a0e\u53d6\u6c7a\u3081\u300d\uff09\u300d\u304c\u7de0\u7d50\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u60c5\u5831\u306e\u4ea4\u63db\u300d\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u307e\u3067\u4e21\u5354\u4f1a\u9593\u3067\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306e\u5b9f\u65bd\u306b\u5411\u3051\u305f\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u65e5\u672c\u5074\u306e\u6c11\u9593\u7a93\u53e3\u6a5f\u95a2\u306f\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u4ea4\u6d41\u5354\u4f1a\uff082017\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u53f0\u6e7e\u4ea4\u6d41\u5354\u4f1a\u306b\u540d\u79f0\u5909\u66f4\uff09\u3067\u3042\u308a\u3001\u53f0\u6e7e\u5074\u306e\u6c11\u9593\u7a93\u53e3\u6a5f\u95a2\u306f\u6771\u4e9c\u95a2\u4fc2\u5354\u4f1a\uff082017\u5e74\uff15\u670817\u65e5\u304b\u3089\u53f0\u6e7e\u65e5\u672c\u95a2\u4fc2\u5354\u4f1a\u306b\u540d\u79f0\u5909\u66f4\uff09\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>2018\u5e7411\u670830\u65e5\u306b\u306f\u3001\u305d\u306e\u5b9f\u65bd\u624b\u7d9a\u306b\u3064\u3044\u3066\u4e21\u5354\u4f1a\u9593\u3067\u5408\u610f\u304c\u306a\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u65e5\u672c\u306e\u56fd\u5185\u6cd5\u306e\u6574\u5099\u3082\u6574\u3063\u305f\u3053\u3068\u304b\u3089\u30012019\u5e74\u5206\u4ee5\u964d\u306eCRS\u306b\u57fa\u3065\u304f\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306b\u76f8\u5f53\u3059\u308b\u60c5\u5831\u3092\u53f0\u6e7e\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u53f0\u6e7e\u304b\u3089\u65e5\u672c\u306b\u5bfe\u3057\u3066\u3082\u540c\u69d8\u306b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u3066\u30012019\u5e74\u5206\u4ee5\u964d\u306eCRS\u306b\u57fa\u3065\u304f\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306b\u76f8\u5f53\u3059\u308b\u60c5\u5831\u304c\u63d0\u4f9b\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/eoi\/pdf\/001.pdf\" target=\"_blank\">\u65e5\u672c\u3068\u306e\u9593\u306b\u304a\u3051\u308b\u56fd\u5225\u5831\u544a\u66f8\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306e\u5b9f\u65bd\u5bfe\u8c61\u56fd\u30fb\u5730\u57df\uff082019\u5e74\uff15\u670831\u65e5\u73fe\u5728\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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>\u3059\u3067\u306bCRS\u306b\u57fa\u3065\u304f\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306f\u59cb\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u4eca\u307e\u3067\u53f0\u6e7e\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u30022019\u5e74\u5206\u4ee5\u964d\u306eCRS\u306b\u57fa\u3065\u304f\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306b\u76f8\u5f53\u3059\u308b\u60c5\u5831\u3092\u53f0\u6e7e\u306b\u63d0\u4f9b\u3059\u308b\u65b9\u91dd\u3092\u4eca\u56de\u516c\u8868\u3057\u305f\u5f62\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,215,177,167,179,289],"tags":[480,431,413,354],"backnumber":[1997],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 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