{"id":189950,"date":"2019-11-21T10:20:55","date_gmt":"2019-11-21T01:20:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=189950"},"modified":"2019-11-20T09:16:36","modified_gmt":"2019-11-20T00:16:36","slug":"international-article-128","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-128\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c73\u56de\u3011\u300cOECD\u304c\u6700\u4f4e\u7a0e\u7387\u8ab2\u7a0e\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\u7b2c73\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cOECD\u304c\u6700\u4f4e\u7a0e\u7387\u8ab2\u7a0e\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\u7b2c\u4e8c\u306e\u67f1\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u5c40\u6848\u306e\u516c\u8868<\/strong><\/h4>\n<p>OECD\u306f\u300111\u6708\uff18\u65e5\u3001\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u7a0e\u6e90\u6d78\u98df\u5bfe\u6297\uff08global anti-base erosion\uff08GloBE\uff09\u300d\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u5c40\u6848\uff08public consultation document\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\uff16\u6708\u306eG20\u4f1a\u5408\u3067\u627f\u8a8d\u3055\u308c\u305f\u300c\u4f5c\u696d\u8a08\u753b\uff08programme of work\uff09\u300d\u3067\u306f\u3001\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306e\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u7b2c\u4e00\u306e\u67f1\uff08Pillar One\uff09\u3068\u7b2c\u4e8c\u306e\u67f1\uff08Pillar Two\uff09\u3068\u304c\u63d0\u793a\u3055\u308c\u3001\u3059\u3067\u306b\u3001\u7b2c\u4e00\u306e\u67f1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5bfe\u8c61\uff08\u30b9\u30b3\u30fc\u30d7\uff09\u30fb\u65b0\u30cd\u30af\u30b5\u30b9\u30eb\u30fc\u30eb\u30fb\u65b0\u6240\u5f97\u914d\u5206\u30eb\u30fc\u30eb\uff08Amount A\u3001B\u3001C\uff09\u3092\u4e3b\u306a\u5185\u5bb9\u3068\u3059\u308b\u4e8b\u52d9\u5c40\u6848\u304c\u300110\u6708\uff19\u65e5\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3042\u308a\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-124\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\uff09\u3001\u3053\u308c\u306b\u95a2\u3059\u308b\u516c\u8074\u4f1a\u304c11\u670821\uff5e22\u65e5\u306b\u958b\u304b\u308c\u308b\u3002\u4eca\u56de\u306e\u63d0\u6848\u306f\u305d\u308c\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7b2c\u4e8c\u306e\u67f1\uff08Pillar Two\uff09\u3068\u306f<\/strong><\/h4>\n<p>\u7b2c\u4e8c\u306e\u67f1\u306f\u3001\u7121\u7a0e\u53c8\u306f\u6975\u3081\u3066\u8efd\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u696d\u4f53\u3078\u306e\u5229\u5f97\u79fb\u8ee2\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3057\u3088\u3046\u3068\u3059\u308b\u3082\u306e\u3067\u3001\u9069\u7528\u5bfe\u8c61\u3092\u30c7\u30b8\u30bf\u30eb\u4f01\u696d\u306b\u9650\u308b\u3053\u3068\u306a\u304f\u3001\u5168\u3066\u306e\u56fd\u969b\u7684\u306b\u6d3b\u52d5\u3057\u3066\u3044\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u5f97\u306b\u3064\u3044\u3066\u6700\u4f4e\u30ec\u30d9\u30eb\u306e\u7a0e\u3092\u652f\u6255\u3046\u3088\u3046\u306b\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u5404\u56fd\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u7af6\u4e89\u306b\u4e00\u5b9a\u306e\u4e0b\u9650\u3092\u8a2d\u5b9a\u3059\u308b\u3082\u306e\u3068\u3082\u3044\u3048\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u306b\u3001\u300c\u4f5c\u696d\u8a08\u753b\u300d\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\uff14\u3064\u306e\u95a2\u9023\u3059\u308b\u30eb\u30fc\u30eb\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u305f\u3002<br \/>\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: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u8efd\u8ab2\u7a0e\u56fd\u306b\u6240\u5728\u3059\u308b\u5b50\u4f1a\u793e\u7b49\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\uff64\u89aa\u4f1a\u793e\u306e\u6240\u5728\u3059\u308b\u56fd\uff65\u5730\u57df\u306b\u304a\u3044\u3066\u3001\u6700\u4f4e\u7a0e\u7387\u307e\u3067\u8ab2\u7a0e\uff08income inclusion rule\uff08\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff09\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u8efd\u8ab2\u7a0e\u56fd\u306b\u6240\u5728\u3059\u308b\u95a2\u9023\u4f01\u696d\u3078\u306e\u652f\u6255\u3044\uff08\u4f7f\u7528\u6599\u7b49\uff09\u306b\u5bfe\u3057\uff64\u652f\u6255\u4f1a\u793e\u5074\u306e\u56fd\u3067\u8ab2\u7a0e\uff08\u640d\u91d1\u7b97\u5165\u5426\u8a8d\uff09\uff08undertaxed payments rule\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8efd\u8ab2\u7a0e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\uff64\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u7279\u5178\u3092\u4e0e\u3048\u306a\u3044\uff08subject to tax rule\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u56fd\u5916\u6240\u5f97\u514d\u9664\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308b\u56fd\uff65\u5730\u57df\u304c\u3001\u8efd\u8ab2\u7a0e\u56fd\u6240\u5728\u306e\u5916\u56fd\u652f\u5e97\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u65b9\u5f0f\u306b\u5207\u308a\u66ff\u3048\u3066\u8ab2\u7a0e\uff08switch over rule\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4eca\u56de\u306e\u63d0\u6848\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u4e8b\u52d9\u5c40\u6848\u3067\u306f\u3001<span style=\"color: #333399;\">\u2460<\/span>\u5b9f\u52b9\u7a0e\u7387\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u8ab2\u7a0e\u30d9\u30fc\u30b9\uff08GloBE\u8ab2\u7a0e\u30d9\u30fc\u30b9\uff09\u306e\u7b97\u5b9a\u3001<span style=\"color: #333399;\">\u2461<\/span>\u9ad8\u8ab2\u7a0e\u6240\u5f97\u3068\u4f4e\u8ab2\u7a0e\u6240\u5f97\u3068\u3092\u5408\u7b97\uff08blending\uff09\u3067\u304d\u308b\u7bc4\u56f2\uff08\u4e8b\u696d\u4f53\u3054\u3068\u3001\u56fd\u30fb\u5730\u57df\u3054\u3068\u3001\u5168\u4e16\u754c\uff09\u3001<span style=\"color: #333399;\">\u2462<\/span>\u9069\u7528\u9664\u5916\uff08carve-outs\uff09\u30fb\u95be\u5024\uff08thresholds\uff09\u3001\u306e\uff13\u70b9\u304c\u8ad6\u70b9\uff08key design elements\uff09\u3068\u3055\u308c\u3001\u3053\u308c\u3089\u304c\u89e3\u6c7a\u3057\u305f\u5f8c\u306b\u3001\u6700\u4f4e\u7a0e\u7387\u306e\u6c34\u6e96\u304c\u6c7a\u307e\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u30d9\u30fc\u30b9<\/strong><\/h4>\n<p>\u300c\u4f5c\u696d\u8a08\u753b\u300d\u3067\u306f\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u65e2\u5b58\u306eCFC\u30eb\u30fc\u30eb\u7b49\u306b\u57fa\u3065\u304f\u3053\u3068\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u3053\u306e\u65b9\u5f0f\u3067\u306f\u3001\u5404\u56fd\u306b\u6240\u5728\u3059\u308b\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u3092\u89aa\u4f1a\u793e\u306e\u6240\u5728\u3059\u308b\u56fd\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u518d\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u518d\u8a08\u7b97\u306e\u624b\u9593\u304c\u304b\u304b\u308b\u3070\u304b\u308a\u304b\u3001\u89aa\u4f1a\u793e\u306e\u6240\u5728\u3059\u308b\u56fd\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3068\u5b50\u4f1a\u793e\u306e\u6240\u5728\u3059\u308b\u56fd\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3068\u306e\u9593\u3067\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u5dee\u7570\uff08\u53ce\u76ca\u8a8d\u8b58\u3084\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u306a\u3069\uff09\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u3088\u308a\u6700\u4f4e\u7a0e\u7387\u304c\u9069\u5207\u306b\u6a5f\u80fd\u3057\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u4eca\u56de\u306e\u4e8b\u52d9\u5c40\u6848\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5024\u306b\u4e00\u5b9a\u306e\u7a0e\u5236\u4e0a\u306e\u8abf\u6574\u3092\u52a0\u3048\u3066\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3044\u305a\u308c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u3079\u304d\u304b\u306f\u554f\u984c\u304c\u591a\u3044\u3002\u672c\u5e74\uff17\u6708\u73fe\u5728\u3067\u3001\u4e16\u754c138\u30f6\u56fd\u3067\u5168\u3066\u53c8\u306f\u5927\u90e8\u5206\u306e\u4e3b\u8981\u4f01\u696d\uff08\u4e0a\u5834\u4f01\u696d\u53ca\u3073\u91d1\u878d\u6a5f\u95a2\uff09\u306b\u5bfe\u3057\u3066IFRS\u3092\u5f37\u5236\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u91d1\u878d\u6a5f\u95a2\u3092\u9664\u304f\u5168\u3066\u306e\u4e0a\u5834\u4f1a\u793e\u306b\u5bfe\u3057\u3066IFRS\u3092\u5f37\u5236\u9069\u7528\u3057\u3066\u3044\u308b\u56fd\u3082\uff16\u30f6\u56fd\u5b58\u5728\u3059\u308b\uff08\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/siryou\/kaikei\/20190903.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u7dcf\u4f1a\u30fb\u4f1a\u8a08\u90e8\u4f1a\uff08\u7b2c\uff16\u56de\uff09\u8b70\u4e8b\u6b21\u7b2c<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/siryou\/kaikei\/20190903\/6.pdf#page=10\" target=\"_blank\">\u8cc7\u6599\uff16\u306e\uff19\u30da\u30fc\u30b8<\/a>\uff09\u3082\u306e\u306e\u3001\u3042\u3089\u3086\u308b\u56fd\u3092\u7db2\u7f85\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u7c73\u56fd\u57fa\u6e96\u3084\u65e5\u672c\u57fa\u6e96\u306f\u3001EU\u306e\u540c\u7b49\u6027\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3001EU\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308bIFRS\u3068\u540c\u7b49\u306e\u57fa\u6e96\u3067\u3042\u308b\u3053\u3068\u304c2008\u5e74\u306b<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/inter\/etc\/20081215.html\" target=\"_blank\">\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b<\/a>\u304c\u3001IFRS\u3068\u5dee\u7570\u304c\u5168\u304f\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4f1a\u8a08\u4e0a\u306e\u5dee\u7570\uff08\u4e00\u6642\u5dee\u7570\u3001\u6c38\u4e45\u5dee\u7570\uff09\u306e\u89e3\u6d88\u306b\u3064\u3044\u3066\u3082\u6280\u8853\u7684\u306a\u8ab2\u984c\u306f\u591a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5408\u7b97\uff08blending\uff09\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6b21\u306e\u8ad6\u70b9\u306f\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u3069\u306e\u7bc4\u56f2\u3067\u6349\u3048\u308b\u304b\u3001\u3059\u306a\u308f\u3061\u3001\u3069\u306e\u7bc4\u56f2\u3067\u9ad8\u8ab2\u7a0e\u6240\u5f97\u3068\u4f4e\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u5408\u7b97\u3092\u8a8d\u3081\u308b\u304b\u3068\u3044\u3046\u8ab2\u984c\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u52d9\u5c40\u6848\u3067\u306f\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u5168\u4e16\u754c\u306e\u56fd\u5916\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u3067\u5b9f\u52b9\u7a0e\u7387\u3092\u5224\u5b9a\u3059\u308b\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u5404\u3005\u306e\u56fd\u3067\u767a\u751f\u3057\u305f\u56fd\u5916\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u3067\u5b9f\u52b9\u7a0e\u7387\u3092\u5224\u5b9a\u3059\u308b\u3001<span style=\"color: #cd853f;\">\u2462<\/span>\u56fd\u5916\u306e\u5404\u3005\u306e\u4e8b\u696d\u4f53\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u3067\u5b9f\u52b9\u7a0e\u7387\u3092\u5224\u5b9a\u3059\u308b\u3001\u3068\u3044\u3046\uff13\u3064\u306e\u65b9\u5f0f\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u308f\u304c\u56fd\u306eCFC\u7a0e\u5236\u306f<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u307e\u305f2017\u5e74\u306b\u6210\u7acb\u3057\u305f\u7c73\u56fd\u306e\u7a0e\u5236\u6539\u6b63\uff08The Tax Cuts and Jobs Act\uff1aTCJA\uff09\u3067\u65b0\u898f\u5c0e\u5165\u3055\u308c\u305f\u300c\u7c73\u56fd\u5916\u8efd\u8ab2\u7a0e\u7121\u5f62\u8cc7\u7523\u6240\u5f97\uff08Global Intangible Low-Taxed Income\uff08GILTI\uff09\uff09\u5408\u7b97\u8ab2\u7a0e\u300d\u306f<span style=\"color: #cd853f;\">\u2460<\/span>\u306e\u65b9\u5f0f\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u9664\u5916\u30fb\u95be\u5024<\/strong><\/h4>\n<p>\u9069\u7528\u9664\u5916\u30fb\u95be\u5024\u306b\u95a2\u3057\u3066\u306f\u3001\u4eca\u56de\u306e\u4e8b\u52d9\u5c40\u6848\u3067\u306f\u3001\u7279\u5b9a\u306e\u4e8b\u5b9f\u3084\u72b6\u6cc1\u306e\u8a55\u4fa1\u306b\u57fa\u3065\u304f\u8003\u3048\u65b9\u3068\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u53c2\u7167\u3057\u305f\u516c\u5f0f\u306b\u57fa\u3065\u304f\u5ba2\u89b3\u7684\u30fb\u5f62\u5f0f\u7684\u306a\u8003\u3048\u65b9\u306e\uff12\u3064\u3092\u63d0\u793a\u3057\u3066\u3044\u308b\u3002\u4e0a\u8a18\u306e\u7c73\u56fd\u306eGILTI\u306b\u304a\u3044\u3066\u306f\u3001\u6709\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7a0e\u52d9\u7c3f\u4fa1\u306e10\uff05\u8d85\u306e\u984d\u304c\u5408\u7b97\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\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<\/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>OECD\u306f\u300111\u6708\uff18\u65e5\u3001\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u7a0e\u6e90\u6d78\u98df\u5bfe\u6297\uff08global anti-base erosion\uff08GloBE\uff09\u300d\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u5c40\u6848\uff08public consultation document\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\uff16\u6708\u306eG20\u4f1a\u5408\u3067\u627f\u8a8d\u3055\u308c\u305f\u300c\u4f5c\u696d\u8a08\u753b\uff08programme of work\uff09\u300d\u3067\u306f\u3001\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306e\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u7b2c\u4e00\u306e\u67f1\uff08Pillar One\uff09\u3068\u7b2c\u4e8c\u306e\u67f1\uff08Pillar Two\uff09\u3068\u304c\u63d0\u793a\u3055\u308c\u3001\u3059\u3067\u306b\u3001\u7b2c\u4e00\u306e\u67f1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5bfe\u8c61\uff08\u30b9\u30b3\u30fc\u30d7\uff09\u30fb\u65b0\u30cd\u30af\u30b5\u30b9\u30eb\u30fc\u30eb\u30fb\u65b0\u8ab2\u7a0e\u914d\u5206\u30eb\u30fc\u30eb\uff08Amount A\u3001B\u3001C\uff09\u3092\u4e3b\u306a\u5185\u5bb9\u3068\u3059\u308b\u4e8b\u52d9\u5c40\u6848\u304c\u300110\u6708\uff19\u65e5\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3042\u308a\uff08\u524d\u56de\u53c2\u7167\uff09\u3001\u3053\u308c\u306b\u95a2\u3059\u308b\u516c\u8074\u4f1a\u304c11\u670821\uff5e22\u65e5\u306b\u958b\u304b\u308c\u308b\u3002\u4eca\u56de\u306e\u63d0\u6848\u306f\u305d\u308c\u306b\u7d9a\u304f\u3082\u306e\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":[216,177,167,181,290],"tags":[624,413,538],"backnumber":[2021],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:50:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189950"}],"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=189950"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189950\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=189950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=189950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=189950"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=189950"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=189950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}