{"id":188757,"date":"2019-11-07T10:18:01","date_gmt":"2019-11-07T01:18:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=188757"},"modified":"2019-11-06T13:50:11","modified_gmt":"2019-11-06T04:50:11","slug":"international-article-127","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-127\/","title":{"rendered":"\u300c\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u300d\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u300c\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u300d\u6539\u6b63<span style=\"font-size: 18px;\">\u306e<\/span>\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\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\uff18\u670830\u65e5\u3001\u65e5\u672c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u9593\u3067\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\u65e5\u672c\u56fd\u653f\u5e9c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u653f\u5e9c\u3068\u306e\u9593\u306e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u300d\u306b\u4fc2\u308b\u6279\u51c6\u66f8\u304c\u4ea4\u63db\u3055\u308c\u3001\u540c\u65e5\u4ed8\u3051\u3067\u767a\u52b9\u3057\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u6539\u6b63\u8b70\u5b9a\u66f8\u306f2013\u5e74\u306b\u65e2\u306b\u7f72\u540d\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u7c73\u56fd\u8b70\u4f1a\u3067\u306e\u627f\u8a8d\u306b\u6642\u9593\u3092\u8981\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u7f72\u540d\u304b\u3089\uff16\u5e74\u3092\u7d4c\u3066\u3001\u3088\u3046\u3084\u304f\u306e\u767a\u52b9\u3068\u306a\u3063\u305f\u3002\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63\u306f2004\u5e74\u4ee5\u6765\u300115\u5e74\u3076\u308a\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001\u4e00\u90e8\u306e\u6539\u6b63\u306f\u3059\u3067\u306b2019\u5e7411\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u306e\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u65e5\u7c73\u4e21\u56fd\u9593\u3067\u306e\u6295\u8cc7\u304c\u4e00\u5c64\u4fc3\u9032\u3055\u308c\u3001\u307e\u305f\u3001\u56fd\u969b\u7684\u306a\u8131\u7a0e\u30fb\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u5bfe\u3059\u308b\u65e5\u7c73\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u5354\u529b\u304c\u4e00\u5c64\u52b9\u679c\u7684\u306b\u4fc3\u9032\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4eca\u56de\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3084\u65bd\u884c\u6642\u671f\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u6761\u7d04\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6e90\u6cc9\u5730\u56fd\u514d\u7a0e\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u914d\u5f53\u30fb\u5229\u5b50\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5730\u56fd\u8ab2\u7a0e\u306e\u514d\u7a0e\u898f\u5b9a\u304c\u3001\u4e0b\u8a18\u306e\u901a\u308a\u62e1\u5927\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/nichibeisozei1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-188761\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/nichibeisozei1-1.png\" alt=\"\u73fe\u884c\u6761\u7d04 \u6539\u6b63\u6761\u7d04 \u914d\u5f53 \u514d\u7a0e\u8981\u4ef6\uff1a\u6301\u682a\u5272\u540850\uff05\u8d85 \u4fdd\u6709\u671f\u959312\u30f6\u6708\u4ee5\u4e0a \u514d\u7a0e\u8981\u4ef6\uff1a\u6301\u682a\u5272\u540850\uff05\u4ee5\u4e0a \u4fdd\u6709\u671f\u95936\u30f6\u6708\u4ee5\u4e0a \u5229\u5b50 \u539f\u5247\uff1a10\uff05 \u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u53d7\u53d6\u5229\u5b50\uff1a\u514d\u7a0e \u539f\u5247\uff1a\u514d\u7a0e\" width=\"1101\" height=\"294\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/nichibeisozei1-1.png 1101w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/nichibeisozei1-1-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/nichibeisozei1-1-1024x273.png 1024w\" sizes=\"(max-width: 1101px) 100vw, 1101px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<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\/250125us_pt.htm\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u914d\u5f53<\/h4>\n<p>\u79df\u7a0e\u6761\u7d04\u7b2c10\u6761\u7b2c\uff13\u9805\u306e\u6539\u6b63\u3067\u3042\u308b\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306f<span style=\"border-bottom: solid 1px #B22222;\">\u6301\u682a\u5272\u540850\uff05\u8d85\u3001\u304b\u3064\u3001\u4fdd\u6709\u671f\u959312\u30f6\u6708\u4ee5\u4e0a<\/span>\u306e\u5834\u5408\u3001\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f<span style=\"border-bottom: solid 1px #B22222;\">\u6301\u682a\u5272\u540850\uff05\u4ee5\u4e0a\u3001\u304b\u3064\u3001\u4fdd\u6709\u671f\u9593\uff16\u30f6\u6708\u4ee5\u4e0a<\/span>\u3068\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b\u3002\u7c73\u56fd\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u514d\u9664\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b\u305f\u3081\u3001\u3088\u308a\u591a\u304f\u306e\u65e5\u7cfb\u4f01\u696d\u304c\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u914d\u5f53\u306b\u4fc2\u308b\u514d\u7a0e\u306e\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u514d\u7a0e\u3068\u306a\u308b\u898f\u5b9a\u306e\u8981\u4ef6\u7de9\u548c\u306b\u3064\u3044\u3066\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u304c\u3001\uff15\uff05\u30fb10\uff05\u306e\u6e1b\u514d\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u5909\u66f4\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5229\u5b50<\/h4>\n<p>\u79df\u7a0e\u6761\u7d04\u7b2c11\u6761\u306e\u6539\u6b63\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u6539\u6b63\u524d\u306f\u539f\u524710\uff05\uff08\u4e00\u5b9a\u306e\u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u53d7\u53d6\u5229\u5b50\u306e\u307f\u306b\u3064\u3044\u3066\u4f8b\u5916\u7684\u306b\u514d\u7a0e\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u539f\u5247\u3059\u3079\u3066\u306e\u5229\u5b50\u304c\u300c\u514d\u7a0e\u300d\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5fb4\u53ce\u5171\u52a9\u306e\u62e1\u5145<\/strong><\/h4>\n<p>\u76f8\u624b\u56fd\u306e\u79df\u7a0e\u5fb4\u53ce\u306e\u76f8\u4e92\u652f\u63f4\u5236\u5ea6\u306f\u3001\u6539\u6b63\u524d\u306e\u79df\u7a0e\u6761\u7d04\u3067\u306f\u6761\u7d04\u6feb\u7528\u306e\u5834\u5408\u306b\u5bfe\u8c61\u7bc4\u56f2\u304c\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u5f8c\u306f\u6ede\u7d0d\u79df\u7a0e\u50b5\u6a29\u4e00\u822c\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u5927\u5e45\u306b\u62e1\u5927\u3055\u308c\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306b\u4fc2\u308b\u79df\u7a0e\u50b5\u6a29\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u6240\u5f97\u7a0e\uff08\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6cd5\u4eba\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6d88\u8cbb\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u76f8\u7d9a\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u8d08\u4e0e\u7a0e<\/p>\n<\/div>\n<p>\u7c73\u56fd\u5c45\u4f4f\u8005\uff08\u56fd\u5916\u5c45\u4f4f\u8005\uff09\u7b49\u306e\u79df\u7a0e\u50b5\u6a29\u306e\u5fb4\u53ce\u306b\u3064\u3044\u3066\u3001\u7c73\u56fd\u7a0e\u52d9\u5f53\u5c40\u306e\u5354\u529b\u306e\u4e0b\u3001\u3088\u308a\u53b3\u683c\u306b\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong><span style=\"color: #4682b4;\">\u3010\u6539\u6b63\u524d\u3011<\/span><\/strong><br \/>\n\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u3001\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u6cd5\u4eba\uff08\u305d\u306e\u8cc7\u7523\u306e\u4fa1\u5024\u306e50\uff05\u4ee5\u4e0a\u304c\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u5b58\u5728\u3059\u308b\u4e0d\u52d5\u7523\u306b\u3088\u308a\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u69cb\u6210\u3055\u308c\u308b\u6cd5\u4eba\u306b\u9650\u308b\u3002\uff09\u306e\u682a\u5f0f\u7b49\u3067\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u6539\u6b63\u5f8c\u3011<\/span><\/strong><br \/>\n\u300c\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u5b58\u5728\u3059\u308b\u4e0d\u52d5\u7523\u300d\u306b\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u542b\u3080\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff0d\u5f53\u8a72\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u304c\u65e5\u672c\u56fd\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u3001\u7d44\u5408\u53c8\u306f\u4fe1\u8a17\uff08\u305d\u306e\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u4e3b\u3068\u3057\u3066\u7b2c\uff16\u6761\u306b\u898f\u5b9a\u3059\u308b\u4e0d\u52d5\u7523\u3067\u3042\u3063\u3066\u65e5\u672c\u56fd\u5185\u306b\u5b58\u5728\u3059\u308b\u3082\u306e\u306b\u3088\u308a\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u69cb\u6210\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u306e\u682a\u5f0f\u53c8\u306f\u6301\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff0d\u5f53\u8a72\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u304c\u7c73\u56fd\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5408\u8846\u56fd\u4e0d\u52d5\u7523\u6301\u5206<\/p>\n<\/div>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u65e5\u672c\u30fb\u7c73\u56fd\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u7c73\u56fd\u3067\u306e\u8ab2\u7a0e<\/h4>\n<p>\u79df\u7a0e\u6761\u7d04\u306b\u306f\u300c\u5408\u8846\u56fd\u4e0d\u52d5\u7523\u6301\u5206\u300d\u306e\u5b9a\u7fa9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7c73\u56fd\u306e\u56fd\u5185\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u308b\u300c\u5408\u8846\u56fd\u4e0d\u52d5\u7523\u6301\u5206\u300d\u306e\u8b72\u6e21\u304b\u3089\u751f\u305a\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001\u7c73\u56fd\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u65e5\u672c\u3067\u306e\u8ab2\u7a0e<\/h4>\n<p>\u6539\u6b63\u524d\u306f\u300c\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u6cd5\u4eba\u300d\u306e\u682a\u5f0f\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u65e5\u672c\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u56fd\u5916\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u306e\u4fa1\u5024\u304c\u4e3b\u3068\u3057\u3066\u65e5\u672c\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u306b\u3088\u308a\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u65e5\u672c\u306b\u8ab2\u7a0e\u6a29\u304c\u4e0e\u3048\u3089\u308c\u308b\u3002\u56fd\u5185\u6cd5\u3082\u540c\u69d8\u306e\u898f\u5b9a\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u79df\u7a0e\u6761\u7d04\u3068\u306e\u6574\u5408\u6027\u304c\u53d6\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65bd\u884c\u6642\u671f<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u79df\u7a0e\u6761\u7d04\u306f\u3001\u6b21\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306f\u3055\u3063\u305d\u304f2019\u5e7411\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u3044\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7559\u610f\u3057\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u79df\u7a0e\u306b\u95a2\u3057\u3066\u306f\u30012019\u5e7411\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u3001\u53c8\u306f\u8cb8\u8a18\u3055\u308c\u308b\u984d\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u305d\u306e\u4ed6\u306e\u79df\u7a0e\u306b\u95a2\u3057\u3066\u306f\u30012020\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u8ab2\u7a0e\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u76f8\u4e92\u5354\u8b70\u624b\u7d9a\u306b\u304a\u3051\u308b\u4ef2\u88c1\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u30002019\u5e74\uff18\u670830\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u65e5\u7c73\u4e21\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u308b\u4e8b\u6848<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u30002019\u5e74\uff18\u670830\u65e5\u306e\u5f8c\u306b\u691c\u8a0e\u304c\u884c\u308f\u308c\u308b\u4e8b\u6848<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u3000\u60c5\u5831\u4ea4\u63db\u30fb\u5fb4\u53ce\u5171\u52a9\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u6848\u53c8\u306f\u79df\u7a0e\u50b5\u6a29\u306b\u4fc2\u308b\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304b\u304b\u308f\u3089\u305a\u30012019\u5e74\uff18\u670830\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u914d\u5f53\u30fb\u5229\u5b50\u306b\u4fc2\u308b\u6e90\u6cc9\u5730\u56fd\u514d\u7a0e\u306e\u62e1\u5927\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">2019\u5e7411\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u3044<\/span>\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002\u65e5\u7cfb\u4f01\u696d\u304c\u7c73\u56fd\u5b50\u4f1a\u793e\u7b49\u304b\u3089\u914d\u5f53\u30fb\u5229\u5b50\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u4eca\u307e\u3067\u30a2\u30e1\u30ea\u30ab\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3082\u3001\u6539\u6b63\u5f8c\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\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\/20190830usa.htm\" target=\"_blank\">\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u304c\u767a\u52b9\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/250125us_a.pdf\" target=\"_blank\">\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u6539\u6b63\u8b70\u5b9a\u66f8<\/a>\u300d<br \/>\n\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\/250125us_pt.htm\" target=\"_blank\">\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>2019\u5e74\uff18\u670830\u65e5\u3001\u65e5\u672c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u9593\u3067\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\u65e5\u672c\u56fd\u653f\u5e9c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u653f\u5e9c\u3068\u306e\u9593\u306e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u300d\u306b\u4fc2\u308b\u6279\u51c6\u66f8\u304c\u4ea4\u63db\u3055\u308c\u3001\u540c\u65e5\u4ed8\u3051\u3067\u767a\u52b9\u3057\u305f\u3002<br \/>\n\u5f53\u8a72\u6539\u6b63\u8b70\u5b9a\u66f8\u306f2013\u5e74\u306b\u65e2\u306b\u7f72\u540d\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u7c73\u56fd\u8b70\u4f1a\u3067\u306e\u627f\u8a8d\u306b\u6642\u9593\u3092\u8981\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u7f72\u540d\u304b\u3089\uff16\u5e74\u3092\u7d4c\u3066\u3001\u3088\u3046\u3084\u304f\u306e\u767a\u52b9\u3068\u306a\u3063\u305f\u3002\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63\u306f2004\u5e74\u4ee5\u6765\u300115\u5e74\u3076\u308a\u3068\u306a\u308b\u3002<br \/>\n\u306a\u304a\u3001\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001\u4e00\u90e8\u306e\u6539\u6b63\u306f\u3059\u3067\u306b2019\u5e7411\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\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":[422,354],"backnumber":[2019],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:43:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/188757"}],"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=188757"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/188757\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=188757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=188757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=188757"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=188757"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=188757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}