{"id":18703,"date":"2013-07-04T10:20:56","date_gmt":"2013-07-04T01:20:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=18703"},"modified":"2014-02-06T19:52:37","modified_gmt":"2014-02-06T10:52:37","slug":"tax-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-29\/","title":{"rendered":"monthly TAX views\u3000-No.6-\u300c\u306f\u3058\u307e\u308b\u79df\u7a0e\u56de\u907f\u5bfe\u5fdc\u7b56\u306e\u691c\u8a0e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><em>monthly TAX views<\/em><\/h4>\n<h4 style=\"text-align: center;\"><em>-No.6-<\/em><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u306f\u3058\u307e\u308b\u79df\u7a0e\u56de\u907f\u5bfe\u5fdc\u7b56\u306e\u691c\u8a0e\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u82f1\u56fd\u30b9\u30bf\u30fc\u30d0\u30c3\u30af\u30b9\u793e\uff08\u4ee5\u4e0b\u300c\u30b9\u30bf\u30d0\u793e\u300d\uff09\u306e\u79df\u7a0e\u56de\u907f\u554f\u984c\u304c\u82f1\u56fd\u3067\u5927\u304d\u304f\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3001\u4e0d\u8cb7\u904b\u52d5\u306b\u307e\u3067\u767a\u5c55\u3057\u305f\u304c\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u79df\u7a0e\u56de\u907f\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306eG\uff18\u30b5\u30df\u30c3\u30c8\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u308b\u306a\u3069\u3001\u305d\u306e\u5f8c\u3082\u8b70\u8ad6\u306f\u53ce\u675f\u3069\u3053\u308d\u304b\u62e1\u5927\u306e\u65b9\u5411\u3067\u7d9a\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u306e\u5e83\u304c\u308a\u306b\u5bfe\u3057\u3066\u3001\u5148\u9032\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u306e\u96c6\u307e\u308a\u3068\u3082\u3044\u3048\u308bOECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u306f\u30011998\u5e74\u306e\u6709\u5bb3\u306a\u79df\u7a0e\u7af6\u4e89\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7acb\u3061\u4e0a\u3052\u4ee5\u964d\u3001\u3055\u307e\u3056\u307e\u306a\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3092\u767a\u63ee\u3057\u3066\u304d\u305f\u3002<\/p>\n<p>\u6700\u8fd1\u3067\u306f\u30012012\u5e74\uff16\u6708\u3001OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066BEPS\uff08Base Erosion and Profit Shifting\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u59cb\u307e\u3063\u305f\u3002<!--more--><\/p>\n<p>\u30b9\u30bf\u30fc\u30d0\u30c3\u30af\u30b9\u4e8b\u4ef6\u304c\u5831\u3058\u3089\u308c\u3066\u4ee5\u964d\u3082\u30012012\u5e7411\u6708\u306b\u3001\u82f1\u3001\u72ec\u306e\u8ca1\u52d9\u5927\u81e3\u304cBEPS\u306b\u95a2\u3059\u308b\u5171\u540c\u58f0\u660e\u3092\u516c\u8868\u3057\u30012013\u5e74\uff12\u6708\u306b\u306f\u3001BEPS\u306b\u95a2\u3059\u308b\u73fe\u72b6\u5206\u6790\u5831\u544a\u66f8\u201cAddressing BEPS\u201d\u304c\u4f5c\u6210\u3055\u308c\u3001G20\u8ca1\u52d9\u5927\u81e3\u4f1a\u5408\u306b\u5831\u544a\u3055\u308c\u305f\u30022013\u5e74\uff17\u6708\u306b\u306f\u3001OECD\u304c\u7b56\u5b9a\u3059\u308b\u300c\u884c\u52d5\u8a08\u753b\u300d\u3092G20\u8ca1\u52d9\u5927\u81e3\u4f1a\u5408\u306b\u63d0\u51fa\u3059\u308b\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u3068\u3057\u3066\u3001\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u306e\u5f37\u5316\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>2005\u5e74\u306bOECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63\u306b\u3088\u308b\u60c5\u5831\u4ea4\u63db\u6839\u62e0\u898f\u5b9a\u306e\u5f37\u5316\u3092\u76ae\u5207\u308a\u306b\u30012008\u5e74\u306e\u91d1\u878d\u7d4c\u6e08\u5371\u6a5f\u3001\u30b9\u30a4\u30b9UBS\u4e8b\u4ef6\u3001\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3LGT\u9280\u884c\u4e8b\u4ef6\u7b49\u3092\u5951\u6a5f\u3068\u3057\u305f\u3001\u60c5\u5831\u4ea4\u63db\u306e\u56fd\u969b\u57fa\u6e96\u9075\u5b88\u3092\u5404\u56fd\u306b\u6c42\u3081\u308b\u52d5\u304d\u304c\u6d3b\u767a\u5316\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>2009\u5e74\uff14\u6708\u306eG20\u30ed\u30f3\u30c9\u30f3\u30b5\u30df\u30c3\u30c8\u306e\u58f0\u660e\u3067\u3001\u60c5\u5831\u4ea4\u63db\u306e\u4fc3\u9032\u3068\u3001\u975e\u5354\u529b\u56fd\u3078\u306e\u5bfe\u6297\u63aa\u7f6e\uff08\u975e\u5354\u529b\u56fd\u3078\u306e\u652f\u6255\u3044\u306b\u95a2\u3057\u6e90\u6cc9\u5fb4\u53ce\u53c8\u306f\u8cbb\u7528\u63a7\u9664\u5426\u8a8d\u3001\u653f\u5e9c\u958b\u767a\u63f4\u52a9\u306e\u5236\u9650\u306a\u3069\uff09\u304c\u793a\u5506\u3055\u308c\u305f\u3002\u307e\u305f\u3001 OECD\u306f\u5b9f\u52b9\u7684\u306a\u60c5\u5831\u4ea4\u63db\u306b\u975e\u5354\u529b\u306a\u56fd\u306e\u30ea\u30b9\u30c8\u3092\u516c\u8868\u3001\u5404\u56fd\u304c\u56fd\u969b\u57fa\u6e96\u306e\u9075\u5b88\u3092\u30b3\u30df\u30c3\u30c8\u3057\u305f\u30022009\u5e74\uff19\u6708\u306b\u306f\u3001\u300c\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\u300d\u3092\u62e1\u5927\u30fb\u6539\u7d44\u3057\u3066\u3001\u5404\u56fd\u306e\u900f\u660e\u6027\u30fb\u60c5\u5831\u4ea4\u63db\u306b\u95a2\u3059\u308b\u6cd5\u5236\u6574\u5099\u3068\u305d\u306e\u5b9f\u65bd\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306e\u76f8\u4e92\u5be9\u67fb\u30922010\u5e74\u3088\u308a\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3082\u3001\u30b9\u30a4\u30b9\u3001\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u7b49\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306e\u60c5\u5831\u4ea4\u63db\u898f\u5b9a\u3092\u3001\u56fd\u969b\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u3082\u306e\u306b\u6539\u6b63\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30d0\u30df\u30e5\u30fc\u30c0\u3001\u30d0\u30cf\u30de\u3001\u30de\u30f3\u5cf6\u3001\u30b1\u30a4\u30de\u30f3\u3001\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u306a\u3069\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3068\u306e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u554f\u984c\u306e\u672c\u8cea\u306f\u3001\uff12\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u5148\u9032\u56fd\u304b\u3089\u306e\u8cc7\u91d1\u3092\u5f15\u304d\u3064\u3051\u3088\u3046\u3068\u3059\u308b\u4f4e\u7a0e\u7387\u56fd\u3084\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u5b58\u5728\u3001\u305d\u3057\u3066\u3001\u7279\u8a31\u6a29\u30fb\u8457\u4f5c\u6a29\u30fb\u5546\u6a19\u6a29\u30fb\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\uff12\u3064\u306e\u554f\u984c\u304c\u7d50\u3073\u4ed8\u304d\u3001\u4f01\u696d\u4fa1\u5024\u306e\u6839\u6e90\u3067\u3042\u308b\u7121\u5f62\u8cc7\u7523\u3092\u3001\u4f4e\u7a0e\u7387\u56fd\u30fb\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u4f5c\u3063\u305f\u5b50\u4f1a\u793e\uff08IP Co\uff0e\uff09\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7121\u5f62\u8cc7\u7523\u304b\u3089\u751f\u3058\u308b\u5c06\u6765\u306e\u53ce\u76ca\uff08\u4f7f\u7528\u6599\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fc\uff09\u3092\u96c6\u4e2d\u3055\u305b\u3066\u7bc0\u7a0e\u3092\u56f3\u308b\u30d7\u30e9\u30cb\u30f3\u30b0\u304c\u51fa\u6765\u4e0a\u304c\u308b\u3002<\/p>\n<p>\u6ce8\u76ee\u306f\u3001BEPS\u306e\u5831\u544a\u3092\u53d7\u3051\u3066\u306e\u308f\u304c\u56fd\u306e\u5bfe\u5fdc\u3067\u3042\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u3067\u306f\u3001\u79df\u7a0e\u56de\u907f\u304c\u3042\u307e\u308a\u306b\u3082\u30a2\u30b0\u30ec\u30c3\u30b7\u30d6\u306a\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u5426\u8a8d\u3055\u308c\u308b\u3002\u79df\u7a0e\u56de\u907f\u4ee5\u5916\u306b\u4e8b\u696d\u76ee\u7684\u304c\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u53d6\u5f15\u306b\u3064\u3044\u3066\u5426\u8a8d\u3067\u304d\u308b\u5305\u62ec\u898f\u5b9a\u304c\u3042\u308a\u3001\u305d\u306e\u8981\u4ef6\u304c\u6cd5\u5f8b\u3067\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u308f\u304c\u56fd\u3067\u306f\u3001\u7c73\u7cfb\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u30d7\u30e9\u30cb\u30f3\u30b0\u306f\u9032\u3093\u3067\u3044\u308b\u3082\u306e\u306e\u3001\u6cd5\u5f8b\u306e\u5426\u8a8d\u898f\u5b9a\u304c\u306a\u304f\u3001\u3042\u3044\u307e\u3044\u306a\u307e\u307e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8fd1\u5e74\u308f\u304c\u56fd\u3067\u3082\u3001\u65e5\u672c\u30ac\u30a4\u30c0\u30f3\u30c8\u4e8b\u4ef6\u306a\u3069\u3001\u4e00\u6d41\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u304c\u79df\u7a0e\u56de\u907f\u30b9\u30ad\u30fc\u30e0\u3092\u7dbf\u5bc6\u306b\u7df4\u308a\u4e0a\u3052\u3001\u65e5\u862d\u79df\u7a0e\u6761\u7d04\u306e\u629c\u3051\u7a74\u3092\u5229\u7528\u3059\u308b\u3001\u3044\u308f\u3086\u308b\u30c0\u30c3\u30c1\u30b5\u30f3\u30c9\u30a4\u30c3\u30c1\u3067\u3001\u308f\u304c\u56fd\u306e\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3068\u3044\u3046\u4e8b\u4f8b\u304c\u8d77\u304d\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u306f\u76f4\u3061\u306b\u6cd5\u5f8b\u7684\u306a\u624b\u5f53\u3066\u304c\u306a\u3055\u308c\u3001\u3042\u308f\u305b\u3066\u65e5\u862d\u79df\u7a0e\u6761\u7d04\u304c\u6539\u5b9a\u3055\u308c\u308b\u3053\u3068\u3067\u4f55\u3068\u304b\u985e\u4f3c\u306e\u30b1\u30fc\u30b9\u3092\u98df\u3044\u6b62\u3081\u3066\u3044\u308b\u304c\u3001\u6cd5\u5f8b\u306e\u629c\u3051\u7a74\u3092\u898b\u3064\u3051\u51fa\u3057\u3066\u79df\u7a0e\u3092\u56de\u907f\u3057\u3088\u3046\u3068\u3059\u308b\u4e8b\u4f8b\u306f\u4eca\u5f8c\u3068\u3082\u5897\u3048\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u56de\u907f\u306f\u3001<\/p>\n<p>\u300c\uff08\u304b\u5f31\u3044\uff09\u7d0d\u7a0e\u8005\u300d\u3000\u5bfe\u3000\u300c\uff08\u5f31\u3044\u3082\u306e\u3044\u3058\u3081\u306e\uff09\u7a0e\u5236\u5f53\u5c40\u300d<\/p>\n<p>\u3068\u3044\u3046\u69cb\u56f3\u3067\u306f\u306a\u304f\u3001<\/p>\n<p>\u300c\uff08\u77e5\u6075\u3082\u8cc7\u91d1\u3082\u3042\u308b\uff09\u6cd5\u5f8b\u5bb6\u30fb\u4f1a\u8a08\u58eb\u300d\u3000\u5bfe\u3000\u300c\uff08\u77e5\u6075\u3082\u4e88\u7b97\u3082\u9650\u3089\u308c\u305f\uff09\u7a0e\u5236\u5f53\u5c40\u300d<\/p>\n<p>\u3068\u3044\u3046\u69cb\u56f3\u3067\u3042\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3067\u3082\u3001\u65e9\u6025\u306b\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u3059\u308b\u8b70\u8ad6\u3092\u884c\u3044\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u7b46\u8005\u306f\u30012010\u5e7410\u6708\uff11\u65e5\u3001\u5f53\u6642\u306e\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u5c02\u9580\u5bb6\u59d4\u54e1\u4f1a\u3067\u3001\u300c\u7121\u5f62\u8cc7\u7523\u3068\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u300d\u3068\u984c\u3057\u3066\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u660e\u78ba\u5316\u3092\u6c42\u3081\u308b\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u7a0e\u5236\u8abf\u67fb\u4f1a\u3000\u5c02\u9580\u5bb6\u59d4\u54e1\u4f1a<br \/>\n\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/senkoku\/2010\/__icsFiles\/afieldfile\/2010\/11\/22\/senkoku4kai1.pdf\" target=\"_blank\">\u7121\u5f62\u8cc7\u7523\u3068\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/div><\/div>\n<p>\u307e\u305f\u3053\u308c\u3092\u8e0f\u307e\u3048\u3066\u30012010\u5e7411\u6708\uff19\u65e5\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u5c02\u9580\u5bb6\u59d4\u54e1\u4f1a\u304b\u3089\u300c\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u6574\u7406\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u7a0e\u5236\u8abf\u67fb\u4f1a\u3000\u5c02\u9580\u5bb6\u59d4\u54e1\u4f1a<br \/>\n\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/history\/2009-2012\/gijiroku\/zeicho\/2010\/__icsFiles\/afieldfile\/2010\/11\/24\/22zen8kai11.pdf\" target=\"_blank\">\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u6574\u7406<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/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<\/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  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