{"id":179285,"date":"2019-06-20T10:20:42","date_gmt":"2019-06-20T01:20:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=179285"},"modified":"2019-06-19T13:59:04","modified_gmt":"2019-06-19T04:59:04","slug":"international-article-117","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-117\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c68\u56de\u3011\u300c\u7d4c\u6e08\u306e\u96fb\u5b50\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u300d"},"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\u7b2c68\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7d4c\u6e08\u306e\u96fb\u5b50\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u300d<\/strong><\/h4>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\uff2720\u8ca1\u52d9\u76f8\u4f1a\u8b70\u306e\u58f0\u660e<\/strong><\/h4>\n<p>\u53bb\u308b\uff16\u6708\uff18\u65e5\u304b\u3089\uff19\u65e5\u306b\u304b\u3051\u3066\u798f\u5ca1\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\/communique.htm\" target=\"_blank\">\u300c\uff2720\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u300d\u306e\u58f0\u660e<\/a>\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\u305f\u3002<!--more--><\/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>\u6211\u3005\u306f\u3001\u7d4c\u6e08\u306e\u96fb\u5b50\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u9032\u6357\u3092\u6b53\u8fce\u3057\u3001BEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08Inclusive Framework on BEPS\uff09\u306b\u3088\u3063\u3066\u7b56\u5b9a\u3055\u308c\u305f\u3001\uff12\u3064\u306e\u67f1\uff08two-pillar\uff09\u304b\u3089\u306a\u308b\u91ce\u5fc3\u7684\u306a\u4f5c\u696d\u8a08\u753b\uff08work program\uff09\u3092\u627f\u8a8d\u3059\u308b\uff08endorse\uff09\u3002\u6211\u3005\u306f\u30012020\u5e74\u307e\u3067\u306e\u6700\u7d42\u5831\u544a\u66f8\u306b\u3088\u308b\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306b\u57fa\u3065\u304f\u89e3\u6c7a\u7b56\uff08consensus-based solution\uff09\u306e\u305f\u3081\u306e\u53d6\u7d44\u3092\u66f4\u306b\u5f37\u5316\u3059\u308b\u3002<\/p>\n<\/div>\n\u3053\u306e\u58f0\u660e\u3067\u627f\u8a8d\u3055\u308c\u305f\u4f5c\u696d\u8a08\u753b\uff08programme of work\uff09\u306f\u3001\uff15\u670828\uff5e29\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f129\u30f6\u56fd\u304c\u52a0\u76df\u3059\u308bBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u306e\u7dcf\u4f1a\u3067\u3001\u52a0\u76df99\u30f6\u56fd\u53ca\u3073\u30aa\u30d6\u30b6\u30fc\u30d0\u30fc10\u6a5f\u95a2\u304b\u3089\u53c2\u96c6\u3057\u305f289\u540d\u306b\u3088\u308b\u4ee3\u8868\u306e\u3082\u3068\u627f\u8a8d\u3055\u308c\u3001\u540c\u670831\u65e5\u306b<a title=\"OECD\u3000\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.oecd.org\/tax\/beps\/programme-of-work-to-develop-a-consensus-solution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.pdf\" target=\"_blank\">\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b<\/a>\u3002<\/p>\n<p>\u3053\u306e\u4f5c\u696d\u8a08\u753b\u3067\u306f\u3001\u672c\u5e74\uff11\u6708\u306b\u516c\u8868\u3055\u308c\u305fPolicy Note\u306e\u5206\u6790\u3068\u3001\u305d\u308c\u306b\u95a2\u3057\u3066\uff13\u6708\u306b\u958b\u50ac\u3055\u308c\u305f\u516c\u8074\u4f1a\uff08\u95a2\u4fc2\u5404\u754c\u304b\u3089400\u540d\u8d85\u304c\u53c2\u52a0\uff09\u3092\u53c2\u8003\u306b\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u306e\u898b\u76f4\u3057\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u30bc\u30ed\u306a\u3044\u3057\u4f4e\u7a0e\u7387\u56fd\u30fb\u5730\u57df\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u306e\u9632\u6b62\u3001\u3068\u3044\u3046\uff12\u3064\u306e\u4e3b\u8981\u30c6\u30fc\u30de\u306b\u6cbf\u3063\u3066\u3001\u89e3\u6c7a\u3059\u3079\u304d\u6280\u8853\u7684\u8ab2\u984c\u3092\u6307\u6458\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u89e3\u6c7a\u306b\u5411\u3051\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u691c\u8a0e\u4f53\u5236\u3068\u3092\u660e\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4f5c\u696d\u8a08\u753b\u306e\u30c6\u30fc\u30de\u306e\uff11\u3064\u76ee\uff08Pillar One\uff09\u3067\u306f\u3001\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u306e\u898b\u76f4\u3057\uff08new profit allocation rules\uff09\u3068\u3001\u8ab2\u7a0e\u6a29\u306e\u6839\u62e0\uff08nexus\uff09\u3068\u306a\u308b\u3082\u306e\u306e\u898b\u76f4\u3057\u304c\u4e2d\u5fc3\u7684\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\uff11\u6708\u306ePolicy Note\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"color: #333399;\">\u2460<\/span>\u30e6\u30fc\u30b6\u30fc\u306e\u53c2\u52a0\uff08user participation\uff09\u3001<span style=\"color: #333399;\">\u2461<\/span>\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u4e0a\u306e\u7121\u5f62\u8cc7\u7523\uff08marketing intangibles\uff09\u3001<span style=\"color: #333399;\">\u2462<\/span>\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u5b58\u5728\uff08significant economic presence\uff09\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u5229\u76ca\u306e\u914d\u5206\u3092\u884c\u3046\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\uff13\u6848\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f5c\u696d\u8a08\u753b\u3067\u306f\u3001\u4e0a\u8a18\uff13\u6848\u306b\u5171\u901a\u3059\u308b\u306e\u306f\u3001\u5e02\u5834\u56fd\u30fb\u5730\u57df\u306b\u3088\u308a\u591a\u304f\u306e\u8ab2\u7a0e\u6a29\u3092\u914d\u5206\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u306b\u7acb\u3063\u3066\u3001\u305d\u306e\u914d\u5206\u65b9\u6cd5\u306b\u3064\u3044\u3066\uff13\u3064\u306e\u6848\uff08<span style=\"color: #cd853f;\">\u2460<\/span>\u4fee\u6b63\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\uff08modified residual profit split method\uff09\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u5b9a\u5f0f\u914d\u5206\u6cd5\uff08fractional apportionment method\uff09\u3001<span style=\"color: #cd853f;\">\u2462<\/span>distribution-based approach\uff09\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u6848\u306b\u3064\u3044\u3066\u6280\u8853\u7684\u306a\u691c\u8a0e\u3092\u9032\u3081\u308b\u3079\u304d\u8ab2\u984c\u3068\u3092\u63d0\u793a\u3057\u305f\u3002<\/p>\n<p>\u7b2c\u4e00\u6848\u3067\u306f\u3001\u914d\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5168\u4f53\u5229\u76ca\uff08total profits\uff09\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5168\u4f53\u5229\u76ca\u304b\u3089\u30ce\u30f3\u30eb\u30fc\u30c6\u30a3\u30fc\u30f3\u5229\u76ca\u3092\uff08\u4f8b\u3048\u3070\u79fb\u8ee2\u4fa1\u683c\u30eb\u30fc\u30eb\u306b\u3088\u308a\uff09\u62bd\u51fa\u3057\u3001\u3055\u3089\u306b\u3001\u305d\u306e\u30ce\u30f3\u30eb\u30fc\u30c6\u30a3\u30fc\u30f3\u5229\u76ca\u306e\u3046\u3061\u5e02\u5834\u56fd\u30fb\u5730\u57df\u3078\u914d\u5206\u3059\u3079\u304d\u3082\u306e\u3092\uff08\u4f8b\u3048\u3070\u79fb\u8ee2\u4fa1\u683c\u30eb\u30fc\u30eb\u306b\u3088\u308a\uff09\u62bd\u51fa\u3057\u3001\u914d\u5206\u3059\u3079\u304d\u30ce\u30f3\u30eb\u30fc\u30c6\u30a3\u30fc\u30f3\u5229\u76ca\u3092\u4f8b\u3048\u3070\u58f2\u4e0a\u3092\u30d9\u30fc\u30b9\u306b\u5404\u5e02\u5834\u56fd\u30fb\u5730\u57df\u306b\u914d\u5206\u3059\u308b\u3001\u3068\u3044\u3046\uff14\u6bb5\u968e\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u5148\u306e\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u4e0a\u306e\u7121\u5f62\u8cc7\u7523\uff08marketing intangibles\uff09\u3092\u30d9\u30fc\u30b9\u306b\u5229\u76ca\u914d\u5206\u3092\u884c\u3046\u8003\u3048\u65b9\u3068\u6574\u5408\u7684\u306a\u8003\u3048\u65b9\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u3002\u7406\u8ad6\u7684\u306b\u306f\u3053\u308c\u307e\u3067\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u3082\u5171\u901a\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5229\u76ca\u914d\u5206\u3092\u3088\u308a\u53b3\u5bc6\u306b\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u308c\u3086\u3048\u306b\u5236\u5ea6\u304c\u8907\u96d1\u5316\u3059\u308b\u304d\u3089\u3044\u304c\u3042\u308b\u3002<\/p>\n<p>\u7b2c\u4e8c\u6848\u306f\u3001\u914d\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308b\u975e\u5c45\u4f4f\u4e8b\u696d\u8005\uff08\u53c8\u306f\u30b0\u30eb\u30fc\u30d7\uff09\u306e\u5229\u76ca\uff08profits\uff09\u3092\u8a08\u7b97\u3057\u3001\u4e00\u5b9a\u306e\u914d\u5206\u30ad\u30fc\uff08\u4f8b\u3048\u3070\u5f93\u696d\u54e1\u6570\u3001\u8cc7\u7523\u3001\u58f2\u4e0a\u3001\u30e6\u30fc\u30b6\u30fc\u6570\u7b49\uff09\u3092\u9078\u5b9a\u3057\u3001\u5b9a\u5f0f\u914d\u5206\u3059\u308b\u3068\u3044\u3046\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u5148\u306e\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u5b58\u5728\uff08significant economic presence\uff09\u306b\u57fa\u3065\u304d\u5229\u76ca\u914d\u5206\u3092\u884c\u3046\u3068\u3044\u3046\u8003\u3048\u65b9\u3068\u89aa\u548c\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u5358\u7d14\u306b\u5168\u4e16\u754c\u5229\u76ca\u3092\u4e00\u5b9a\u306e\u5b9a\u5f0f\u306b\u3088\u308a\u914d\u5206\u3059\u308b\u306e\u3067\u7c21\u4fbf\u3067\u306f\u3042\u308b\u304c\u3001\u3053\u308c\u307e\u3067\u306e\u5404\u56fd\u30fb\u5730\u57df\u306e\u5229\u76ca\u914d\u5206\u306e\u72b6\u6cc1\u3092\u5927\u304d\u304f\u5909\u52d5\u3055\u305b\u308b\u304a\u305d\u308c\u3082\u3042\u308b\u3002<\/p>\n<p>\u7b2c\u4e09\u6848\u306f\u3001\u7c21\u4fbf\u6027\u3084\u5b9f\u65bd\u53ef\u80fd\u6027\u3092\u5ff5\u982d\u306b\u691c\u8a0e\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u30ce\u30f3\u30eb\u30fc\u30c6\u30a3\u30fc\u30f3\u5229\u76ca\u306e\u307f\u306a\u3089\u305a\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3084\u8ca9\u58f2\u7b49\u306b\u95a2\u9023\u3059\u308b\u30eb\u30fc\u30c6\u30a3\u30fc\u30f3\u5229\u76ca\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u5e02\u5834\u56fd\u30fb\u5730\u57df\u306b\u304a\u3051\u308b\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3084\u8ca9\u58f2\u7b49\u306b\u95a2\u9023\u3059\u308b\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u5229\u76ca\u3092\u753b\u5b9a\u3059\u308b\u3053\u3068\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u5229\u76ca\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5229\u76ca\u7387\u7b49\u306b\u3088\u308a\u8abf\u6574\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\uff13\u6848\u3092\u691c\u8a0e\u3059\u308b\u306e\u306b\u4f75\u305b\u3066\u3001\u5206\u5272\u3059\u308b\u5229\u76ca\u306f\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u8a08\u7b97\u306b\u3088\u308b\u306e\u304b\u30d3\u30b8\u30cd\u30b9\u30e9\u30a4\u30f3\u3054\u3068\u3001\u3042\u308b\u3044\u306f\u5730\u57df\u3054\u3068\u306e\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306b\u884c\u3046\u306e\u304b\u3068\u3044\u3046\u8ad6\u70b9\u3084\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u6027\u8cea\u30fb\u898f\u6a21\u306b\u3088\u308b\u5bfe\u8c61\u306e\u9650\u5b9a\uff08design scoping limitations\uff09\u3001\u640d\u5931\u306e\u914d\u5206\u3001\u3068\u3044\u3063\u305f\u8ad6\u70b9\u3082\u691c\u8a0e\u3059\u3079\u304d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rules\uff09\u306e\u7b56\u5b9a\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u306f\u3001\u5f93\u6765\u306e\u3088\u3046\u306b\u7269\u7406\u7684\u306a\u5b58\u5728\u3092\u524d\u63d0\u3068\u3057\u306a\u3044\u8003\u3048\u65b9\u306e\u3082\u3068\u3001OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306ePE\u306e\u6761\u9805\u3092\u6539\u5b9a\u3059\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u3001PE\u3068\u306f\u5225\u306e\u5168\u304f\u65b0\u3057\u3044\u6761\u9805\u3092\u8a2d\u3051\u308b\u304b\u3068\u3044\u3063\u305f\u691c\u8a0e\u8ab2\u984c\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30df\u30cb\u30de\u30e0\u30fb\u30bf\u30c3\u30af\u30b9\u306e\u5c0e\u5165<\/strong><\/h4>\n<p>\u4f5c\u696d\u8a08\u753b\u306e\uff12\u3064\u76ee\u306e\u30c6\u30fc\u30de\uff08Pillar Two\uff09\u3067\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u95a2\u4fc2\u3059\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6700\u4f4e\u9650\u306e\u7a0e\u3092\u7d0d\u3081\u308b\u5236\u5ea6\u306e\u69cb\u7bc9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u7a0e\u7387\u304c\u4f4e\u3044\u53c8\u306f\u7121\u7a0e\u306e\u56fd\u30fb\u5730\u57df\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u306b\u5bfe\u6297\u3059\u308b\uff08global anti-base erosion\uff08GloBE\uff09\uff09\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u308c\u307e\u3067\u306eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5ef6\u9577\u7dda\u4e0a\u306b\u3042\u308b\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4f5c\u696d\u8a08\u753b\u3067\u306f\u3001\u56fd\u969b\u7684\u306b\u6700\u4f4e\u7a0e\u7387\uff08minimum rate\uff09\u3092\u5b9a\u3081\u305f\u4e0a\u3067\u3001\u305d\u308c\u3092\u4e0b\u56de\u308b\u56fd\u30fb\u5730\u57df\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u306b\u5bfe\u3057\u3001\u5229\u76ca\u3092\u79fb\u8ee2\u3055\u308c\u3066\u3044\u308b\u56fd\u304c\u8ab2\u7a0e\u3067\u304d\u308b\u3088\u3046\u6b21\u306e\u76f8\u4e92\u306b\u95a2\u9023\u3059\u308b\uff12\u3064\u306e\u30eb\u30fc\u30eb\u3092\u63d0\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u306f\u3001\u6700\u4f4e\u7a0e\u7387\u3092\u4e0b\u56de\u308b\u56fd\u30fb\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5b50\u4f1a\u793e\u7b49\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u3092\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u30eb\u30fc\u30eb\uff08income inclusion rule\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u306f\u3001\u6700\u4f4e\u7a0e\u7387\u3092\u4e0b\u56de\u308b\u56fd\u30fb\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u95a2\u9023\u8005\u3078\u306e\u652f\u6255\u3044\uff08\u4f8b\uff1a\u4f7f\u7528\u6599\uff09\u306b\u5bfe\u3057\u3001\u652f\u6255\u4f1a\u793e\u5074\u306e\u56fd\u3067\u305d\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u8ab2\u7a0e\uff08\u640d\u91d1\u4e0d\u7b97\u5165\uff09\u3059\u308b\u30eb\u30fc\u30eb\uff08undertaxed payments rule\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f5c\u696d\u8a08\u753b\u3067\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u95a2\u9023\u8005\u652f\u6255\u3044\u306e\u7bc4\u56f2\u306e\u753b\u5b9a\u3084\u652f\u6255\u3044\u304cundertaxed\u306a\u306e\u304b\u3069\u3046\u304b\u3092\u3069\u3046\u5224\u5b9a\u3059\u308b\u306e\u304b\u7b49\u306e\u6280\u8853\u7684\u306a\u691c\u8a0e\u8ab2\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/strong><\/h4>\n<p>\u4f5c\u696d\u8a08\u753b\u306b\u3088\u308c\u3070\u3001OECD\u3067\u306f\u3001\u7b2c\uff11\u306e\u67f1\u306b\u95a2\u3057\u3066\u306f\u7d71\u4e00\u7684\u306a\u65b9\u7b56\u3092\u3001\u7b2c\uff12\u306e\u67f1\u306b\u3064\u3044\u3066\u306f\u5229\u76ca\u79fb\u8ee2\u9632\u6b62\u7b56\u306e\u4e3b\u8981\u306a\u8981\u7d20\u306e\u691c\u8a0e\u3001\u6280\u8853\u7684\u306a\u4f5c\u696d\u3092\u9032\u3081\u3001\u6765\u5e74\uff11\u6708\u306bBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u9577\u671f\u7684\u306a\u65b9\u7b56\u306e\u4e2d\u6838\u7684\u306a\u8981\u7d20\u306b\u3064\u3044\u3066\u306e\u52e7\u544a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u4f75\u305b\u3066\u3001\u653f\u5e9c\u306e\u6b73\u5165\u3001\u7d4c\u6e08\u6210\u9577\u3001\u6295\u8cc7\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3059\u308b\u304b\u3068\u3044\u3046\u30a4\u30f3\u30d1\u30af\u30c8\u8a55\u4fa1\u306b\u3088\u3063\u3066\u3001\u6280\u8853\u7684\u306a\u4f5c\u696d\u3092\u88dc\u5b8c\u3059\u308b\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u3055\u3089\u306b\u691c\u8a0e\u3092\u6df1\u3081\u3001\u6765\u5e74\u672b\u307e\u3067\u306b\u6700\u7d42\u5831\u544a\u66f8\uff08final report\uff09\u3092\u516c\u8868\u3059\u308b\u4e88\u5b9a\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>\u53bb\u308b\uff16\u6708\uff18\u65e5\u304b\u3089\uff19\u65e5\u306b\u304b\u3051\u3066\u798f\u5ca1\u3067\u958b\u50ac\u3055\u308c\u305f\u300c\uff2720\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u300d\u306e\u58f0\u660e\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\u305f\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":[216,177,167,181,290],"tags":[480,624,527,538],"backnumber":[1999],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 03:24:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/179285"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=179285"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/179285\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=179285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=179285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=179285"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=179285"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=179285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}