{"id":187709,"date":"2019-10-17T10:20:05","date_gmt":"2019-10-17T01:20:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=187709"},"modified":"2019-10-16T15:17:49","modified_gmt":"2019-10-16T06:17:49","slug":"international-article-124","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-124\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c72\u56de\u3011\u300cOECD\u304c\u96fb\u5b50\u7d4c\u6e08\u3078\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63d0\u6848\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\u7b2c72\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cOECD\u304c\u96fb\u5b50\u7d4c\u6e08\u3078\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63d0\u6848\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\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u306e\u4f4d\u7f6e\u3065\u3051<\/strong><\/h4>\n<p>10\u6708\uff19\u65e5\u3001OECD\u304b\u3089\u3001\u7d4c\u6e08\u306e\u96fb\u5b50\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u3059\u308b\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\uff08a possible unified approach\uff09\u300d\u306b\u95a2\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\uff08\u4ee5\u4e0b\u3001\u300c\u6587\u66f8\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6587\u66f8\u3067\u306f\u3001\u672c\u5e74\uff16\u6708\u306b\uff2720\u4f1a\u5408\u3067\u627f\u8a8d\u3055\u308c\u305f\u300c\u4f5c\u696d\u8a08\u753b\u300d\u306e\u4e2d\u306e\u7b2c\uff11\u306e\u8ab2\u984c\uff08Pillar One\uff09\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u305f\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\u306b\u3064\u3044\u3066\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5148\u306e\u300c\u4f5c\u696d\u8a08\u753b\u300d\u3067\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\u8a8d\u8b58\u306b\u7acb\u3061\u3001\u305d\u306e\u914d\u5206\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\uff13\u3064\u306e\u6848\uff08<span style=\"color: #ff6600;\">\u2460<\/span>\u4fee\u6b63\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\uff08modified residual profit split method\uff09\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u5b9a\u5f0f\u914d\u5206\u6cd5\uff08fractional apportionment method\uff09\u3001<span style=\"color: #ff6600;\">\u2462<\/span>distribution-based approach\uff09\u53ca\u3073\u3001\u305d\u308c\u305e\u308c\u306e\u6848\u306b\u3064\u3044\u3066\u306e\u6280\u8853\u7684\u306a\u691c\u8a0e\u3092\u9032\u3081\u308b\u3079\u304d\u8ab2\u984c\u3092\u63d0\u793a\u3057\u3066\u3044\u305f\u304c\u3001\u4eca\u56de\u306e\u6587\u66f8\u3067\u306f\u3001\u3053\u308c\u3089\uff13\u3064\u306e\u8003\u3048\u65b9\u306e\u5171\u901a\u70b9\u3092\u57fa\u306b\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63d0\u793a\u3057\u3001\u6765\u5e74\uff11\u6708\u307e\u3067\u306e\u5408\u610f\u306b\u57fa\u3065\u304f\u89e3\u6c7a\u7b56\u306e\u7b56\u5b9a\u306b\u5411\u3051\u3001\u3055\u3089\u306b\u95a2\u4fc2\u8005\u306e\u610f\u898b\u3092\u805e\u304d\u3064\u3064\u3001\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\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\u3092\u76ee\u6307\u3059\u300c\u4f5c\u696d\u8a08\u753b\u300d\u306e\u7b2c\uff12\u306e\u8ab2\u984c\uff08Pillar Two\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u3001\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u304c\u5f8c\u65e5\u516c\u8868\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5bfe\u8c61\u3068\u306a\u308b\u30d3\u30b8\u30cd\u30b9\uff08\u30b9\u30b3\u30fc\u30d7\uff09<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6587\u66f8\u3067\u63d0\u793a\u3055\u308c\u305f\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u306e\u5bfe\u8c61\uff08scope\uff09\u306f\u3001\u5927\u304d\u306a\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\uff08large consumer facing businesses\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u6d88\u8cbb\u8005\u5411\u3051\u5546\u54c1\u3084\u6d88\u8cbb\u8005\u5411\u3051\u8981\u7d20\u3092\u542b\u3080\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3088\u308a\u53ce\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u30d3\u30b8\u30cd\u30b9\u3001\u3067\u3042\u308b\u3002\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u4e00\u90e8\u306e\u7523\u696d\uff08\u4f8b\u3048\u3070\u3001\u63a1\u6398\u7523\u696d\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u30fb\u91d1\u878d\u696d\uff09\u306f\u5bfe\u8c61\u5916\u3068\u3059\u308b\u3053\u3068\u3082\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\u3092\u3044\u304b\u306b\u5b9a\u7fa9\u3059\u308b\u304b\u3001\u4ef2\u4ecb\u8005\u3084\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u5951\u7d04\u306b\u3088\u3063\u3066\u4f9b\u7d66\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u8005\u5411\u3051\u5546\u54c1\u3084\u8ca9\u58f2\u3092\u3069\u3046\u53d6\u308a\u6271\u3046\u306e\u304b\u3001\u305d\u306e\u4ed6\u306b\u5bfe\u8c61\u5916\u3068\u3059\u3079\u304d\u7523\u696d\u304c\u3042\u308b\u304b\u3001\u306a\u3069\u4eca\u5f8c\u306e\u691c\u8a0e\u8ab2\u984c\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\uff08\u4f8b\u3048\u3070\u3001\u5168\u4e16\u754c\u58f2\u4e0a\u9ad8\u304c\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\uff08\u56fd\u5225\u5831\u544a\u3068\u540c\u69d8\uff09\uff09\u306e\u4f01\u696d\u306b\u5bfe\u8c61\u3092\u7d5e\u308b\u304b\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5bfe\u8c61\u30d3\u30b8\u30cd\u30b9\u306b\u4fc2\u308b\u65b0\u305f\u306a\u30cd\u30af\u30b5\u30b9<\/strong><\/h4>\n<p>\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u306e\u524d\u63d0\u3068\u3057\u3066\u8ab2\u7a0e\u6a29\u306e\u6839\u62e0\u3068\u306a\u308b\u3082\u306e\uff08nexus\uff09\u306e\u5b58\u5728\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u304c\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u6a29\u306e\u6839\u62e0\u3068\u306a\u308b\u4f1d\u7d71\u7684\u306aPE\uff08\u7269\u7406\u7684\u306a\u62e0\u70b9\uff09\u304c\u5fc5\u305a\u3057\u3082\u5e02\u5834\u56fd\u30fb\u5730\u57df\u306b\u5b58\u5728\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6587\u66f8\u3067\u306f\u3001\u7269\u7406\u7684\u62e0\u70b9\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5e02\u5834\u56fd\u306e\u7d4c\u6e08\u3078\u7d99\u7d9a\u3057\u3066\u5927\u304d\u304f\u95a2\u4e0e\u3057\u3066\u3044\u308b\u3053\u3068\uff08sustained and significant involvement\uff09\u3092\u793a\u3059\u6307\u6a19\u306b\u3088\u308a\u30cd\u30af\u30b5\u30b9\u3092\u8a8d\u5b9a\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u6700\u3082\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u5e02\u5834\u56fd\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\uff08\u5e02\u5834\u56fd\u306e\u7d4c\u6e08\u898f\u6a21\u7b49\u3082\u8003\u616e\uff09\u3092\u4e3b\u8981\u306a\u6307\u6a19\u3068\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u306e\u3088\u3046\u306b\u3001\u7121\u6599\u30b5\u30fc\u30d3\u30b9\u306e\u30e6\u30fc\u30b6\u30fc\u3068\u5e83\u544a\u306e\u58f2\u4e0a\u5730\u3068\u304c\u4e00\u81f4\u3057\u306a\u3044\u30d3\u30b8\u30cd\u30b9\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u63d0\u793a\u3055\u308c\u305f\u65b0\u306a\u30cd\u30af\u30b5\u30b9\u30fb\u30eb\u30fc\u30eb\u306f\u3001\u73fe\u884c\u306e\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u3078\u306e\u4e88\u671f\u3057\u306a\u3044\u5f71\u97ff\u3092\u6291\u3048\u308b\u3079\u304f\u3001\u73fe\u884c\u306e\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u3068\u306f\u72ec\u7acb\u3057\u305f\u30eb\u30fc\u30eb\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u3053\u306e\u65b0\u30eb\u30fc\u30eb\u306f\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u9055\u3044\u306b\u304b\u304b\u308f\u3089\u305a\u4e2d\u7acb\u7684\u306b\u9069\u7528\u3055\u308c\u3001\u9060\u9694\u5730\u304b\u3089\u306e\u8ca9\u58f2\uff08remote selling to consumers\uff09\u306e\u307f\u306a\u3089\u305a\u3001\u73fe\u5730\u306e\uff08\u95a2\u9023\u8005\u304b\u975e\u95a2\u9023\u8005\u304b\u306b\u304b\u304b\u308f\u3089\u305a\uff09\u8ca9\u793e\uff08distributor\uff09\u306b\u3088\u308b\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3082\u65b0\u305f\u306a\u30cd\u30af\u30b5\u30b9\u3092\u5275\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u65b0\u305f\u306a\u5229\u76ca\u914d\u5206\u30eb\u30fc\u30eb<\/strong><\/h4>\n<p>\u65b0\u305f\u306a\u30cd\u30af\u30b5\u30b9\u30fb\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304d\u3001\u7269\u7406\u7684\u62e0\u70b9\u306e\u306a\u3044\u5e02\u5834\u56fd\u306b\u8ab2\u7a0e\u6a29\u3092\u914d\u5206\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u5e02\u5834\u56fd\u5185\u306b\u3042\u308b\u6a5f\u80fd\u30fb\u8cc7\u7523\u30fb\u30ea\u30b9\u30af\u3092\u57fa\u6e96\u306b\u5229\u76ca\u3092\u914d\u5206\u3059\u308b\u73fe\u884c\u306e\u7b97\u5b9a\u30eb\u30fc\u30eb\uff08OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff17\u6761\uff08\u4e8b\u696d\u6240\u5f97\uff09\u3001\uff19\u6761\uff08\u7279\u6b8a\u95a2\u9023\u4f01\u696d\uff09\uff09\u306f\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u5e02\u5834\u56fd\u306b\u306f\u3001\u6a5f\u80fd\u30fb\u8cc7\u7523\u30fb\u30ea\u30b9\u30af\u306e\u3044\u305a\u308c\u3082\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u305f\u306a\u5229\u76ca\u914d\u5206\u30eb\u30fc\u30eb\u3092\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u4e00\u65b9\u3067\u3001\u73fe\u884c\u306e\u79fb\u8ee2\u4fa1\u683c\u30eb\u30fc\u30eb\u304c\u5927\u534a\u306e\u901a\u5e38\u5229\u76ca\u306b\u76f8\u5f53\u3059\u308b\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u306f\u9069\u5207\u306b\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u9451\u307f\u3001\u5e02\u5834\u56fd\u53c8\u306f\u30e6\u30fc\u30b6\u30fc\u6240\u5728\u56fd\u306b\u5229\u76ca\u3092\u914d\u5206\u3057\u3001\u7c21\u7d20\u304b\u3064\u4e8c\u91cd\u8ab2\u7a0e\u3092\u767a\u751f\u3055\u305b\u305a\u3001\u7a0e\u306e\u5b89\u5b9a\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u3001\u65b0\u305f\u306a\u5229\u76ca\u914d\u5206\u30eb\u30fc\u30eb\u3068\u3057\u3066\u6b21\u306e\uff13\u3064\u306e\u30eb\u30fc\u30eb\uff08Amount A\u30fbB\u30fbC\uff09\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000Amount A<\/strong><\/h4>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u304c\u65b0\u305f\u306a\u30cd\u30af\u30b5\u30b9\u30fb\u30eb\u30fc\u30eb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u307e\u305a\u3001\u305d\u306e\u5e02\u5834\u56fd\u306b\u304a\u3051\u308b\u7269\u7406\u7684\u62e0\u70b9\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u306e\u30eb\u30fc\u30eb\uff08Amount A\uff09\u306b\u57fa\u3065\u304f\u5229\u76ca\u914d\u5206\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3001\u5e02\u5834\u56fd\u306b\u5bfe\u8c61\u3068\u306a\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u300c\u307f\u306a\u3057\u6b8b\u4f59\u5229\u76ca\uff08deemed residual return\uff09\u300d\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u7b2c\uff11\u306b\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u306e\u5229\u76ca\u3092\u753b\u5b9a\u3059\u308b\u3002\u7b2c\uff12\u306b\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u5229\u76ca\u6c34\u6e96\uff08\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\uff08profit margin\uff09\uff09\u306e\u3046\u3061\u3001\u300c\u307f\u306a\u3057\u901a\u5e38\u5229\u76ca\uff08deemed routine return\uff09\u300d\u306e\u6c34\u6e96\u3092\u8d85\u3048\u308b\u90e8\u5206\u3092\u914d\u5206\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u3053\u306e\u91d1\u984d\u304c\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u300c\u307f\u306a\u3057\u6b8b\u4f59\u5229\u76ca\uff08deemed residual return\uff09\u300d\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308b\u3002\u7b2c\uff13\u306b\u3001\u3053\u306e\u8d85\u3048\u308b\u90e8\u5206\u306b\u4e00\u5b9a\u7387\u3092\u4e57\u3058\u3066\u3001\u55b6\u696d\u4e0a\u306e\u7121\u5f62\u8cc7\u7523\uff08trade intangibles\uff09\u7531\u6765\u3067\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d\u3092\u62bd\u51fa\u3059\u308b\u3002\u6700\u5f8c\u306b\u3001\u3053\u306e\u62bd\u51fa\u3055\u308c\u305f\u91d1\u984d\u3092\u5e02\u5834\u56fd\u3054\u3068\u306b\u3001\u4f8b\u3048\u3070\u5404\u56fd\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u3092\u6307\u6a19\u3068\u3057\u3066\u914d\u5206\u3059\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u63d0\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u8ca0\u62c5\u3084\u57f7\u884c\u9762\u3092\u8003\u616e\u3057\u3001\u4e00\u5b9a\u306e\u7387\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u5272\u308a\u5207\u308a\u304c\u7279\u5fb4\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u307f\u306a\u3057\u901a\u5e38\u5229\u76ca\u306e\u6c34\u6e96\u3084\u3001\u307f\u306a\u3057\u901a\u5e38\u5229\u76ca\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5360\u3081\u308b\u307f\u306a\u3057\u6b8b\u4f59\u5229\u76ca\u306e\u5272\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u6bb5\u968e\u3067\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u5229\u76ca\u7387\u3092\u7b97\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4f55\u306b\u5bfe\u3059\u308b\u5229\u76ca\u7387\u306a\u306e\u304b\u3001\u5229\u76ca\u8a08\u7b97\u306b\u7528\u3044\u308b\u306e\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u6570\u5024\u306a\u306e\u304b\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u306b\u969b\u3057\u3066\u9069\u7528\u3059\u3079\u304d\u4f1a\u8a08\u57fa\u6e96\u306fIFRS\u306a\u306e\u304b\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u306e\u7acb\u5730\u3059\u308b\u56fd\u3067\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u3044\u3044\u306e\u304b\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u5229\u76ca\u7387\u3092\u5224\u5b9a\u3059\u308b\u306e\u304b\u30d3\u30b8\u30cd\u30b9\u30e9\u30a4\u30f3\u3054\u3068\u306b\u5224\u5b9a\u3059\u308b\u306e\u304b\u3001\u3068\u3044\u3063\u305f\u6280\u8853\u7684\u306a\u8ab2\u984c\u306f\u591a\u3044\u3002\u307e\u305f\u3001Amount A\u306f\u7269\u7406\u7684\u62e0\u70b9\u306e\u306a\u3044\u975e\u5c45\u4f4f\u8005\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u3046\u308b\u3053\u3068\u304b\u3089\u3001\u5fb4\u53ce\u3092\u3069\u306e\u3088\u3046\u306b\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u8ab2\u984c\u3082\u6b8b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000Amount B<\/strong><\/h4>\n<p>\u7269\u7406\u7684\u62e0\u70b9\u306e\u306a\u3044\u5834\u5408\u306b\u306f\u3001Amount A\u3067\u8ab2\u7a0e\u95a2\u4fc2\u306f\u7d42\u4e86\u3059\u308b\u4e00\u65b9\u3001\u7269\u7406\u7684\u62e0\u70b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u901a\u5e38\u5229\u76ca\u306e\u6c34\u6e96\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001Amount B\u306e\u541f\u5473\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u5e02\u5834\u56fd\u306b\u304a\u3051\u308b\u7269\u7406\u7684\u62e0\u70b9\u3092\u3082\u3063\u305f\u4e8b\u696d\u6d3b\u52d5\uff08\u8ca9\u58f2\u7b49\uff09\u306b\u5bfe\u3057\u3066\u306f\u3001\u5e02\u5834\u56fd\u306f\u5f15\u304d\u7d9a\u304d\u73fe\u884c\u306e\u30eb\u30fc\u30eb\u3067\u8ab2\u7a0e\u3067\u304d\u308b\u304c\u3001\u7279\u306b\u8ca9\u58f2\u6a5f\u80fd\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u3092\u5de1\u308a\u7d1b\u4e89\u304c\u983b\u767a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u60f3\u5b9a\u3055\u308c\u308b\u57fa\u790e\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\uff08an assumed baseline activity\uff09\u300d\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u901a\u5e38\u306e\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6d3b\u52d5\u53ca\u3073\u8ca9\u58f2\u6d3b\u52d5\u3001\u3092\u8e0f\u307e\u3048\u3001\u4e00\u5b9a\u984d\uff08fixed remunerations\uff09\u3092\u6700\u4f4e\u4fdd\u8a3c\u3068\u3057\u3066\u5e02\u5834\u56fd\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3002\u300c\u57fa\u790e\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u300d\u306e\u5b9a\u7fa9\u3084\u4e00\u5b9a\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\uff08\u4f8b\u3048\u3070\u3001\u5168\u696d\u7a2e\u4e00\u5f8b\u3001\u696d\u7a2e\u30fb\u5730\u57df\u5225\u306e\u4e00\u5b9a\u7387\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u306e\u691c\u8a0e\u8ab2\u984c\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000Amount C<\/strong><\/h4>\n<p>\u5e02\u5834\u56fd\u306b\u304a\u3051\u308b\u7269\u7406\u7684\u62e0\u70b9\u304c\u884c\u3046\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6d3b\u52d5\u53ca\u3073\u8ca9\u58f2\u6d3b\u52d5\u304c\u3001Amount B\u306e\u300c\u57fa\u790e\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u300d\u4ee5\u4e0a\u306e\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u5f53\u8a72\u7269\u7406\u7684\u62e0\u70b9\u304c\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6d3b\u52d5\u53ca\u3073\u8ca9\u58f2\u6d3b\u52d5\u4ee5\u5916\u306e\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u6a5f\u80fd\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u7684\u306a\u5229\u76ca\u306b\u5bfe\u3057\u3066\u306f\u3001\u73fe\u884c\u306e\u79fb\u8ee2\u4fa1\u683c\u30eb\u30fc\u30eb\u306b\u306e\u3063\u3068\u308a\u3001\u5f53\u8a72\u5e02\u5834\u56fd\u304c\u8ab2\u7a0e\u6a29\u3092\u884c\u4f7f\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u8ffd\u52a0\u7684\u306a\u5229\u76ca\u304cAmount A\u3068\u91cd\u8907\u3059\u308b\u53ef\u80fd\u6027\u306f\u5426\u5b9a\u3067\u304d\u305a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u306e\u4ed5\u7d44\u307f\u306f\u691c\u8a0e\u8ab2\u984c\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>10\u6708\uff19\u65e5\u3001OECD\u304b\u3089\u3001\u7d4c\u6e08\u306e\u96fb\u5b50\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u3059\u308b\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\uff08a possible unified approach\uff09\u300d\u306b\u95a2\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\uff08\u4ee5\u4e0b\u3001\u300c\u6587\u66f8\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u4eca\u56de\u306e\u6587\u66f8\u3067\u306f\u3001\u672c\u5e74\uff16\u6708\u306b\uff2720\u4f1a\u5408\u3067\u627f\u8a8d\u3055\u308c\u305f\u300c\u4f5c\u696d\u8a08\u753b\u300d\u306e\u4e2d\u306e\u7b2c\u4e00\u306e\u8ab2\u984c\uff08Pillar One\uff09\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u305f\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\u306b\u3064\u3044\u3066\u8a18\u3055\u308c\u3066\u3044\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":[624,413,538],"backnumber":[2016],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-13 17:49:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187709"}],"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=187709"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187709\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=187709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=187709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=187709"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=187709"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=187709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}