{"id":190719,"date":"2019-12-05T10:20:40","date_gmt":"2019-12-05T01:20:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=190719"},"modified":"2019-12-04T16:39:39","modified_gmt":"2019-12-04T07:39:39","slug":"international-article-130","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-130\/","title":{"rendered":"monthly TAX views\u3000-No.83-\u300cOECD\u30c7\u30b8\u30bf\u30eb\u7a0e\u5236\u3092\u3081\u3050\u308b\u653f\u6cbb\u30fb\u7d4c\u6e08\u7684\u80cc\u666f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.83-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cOECD\u30c7\u30b8\u30bf\u30eb\u7a0e\u5236\u3092\u3081\u3050\u308b\u653f\u6cbb\u30fb\u7d4c\u6e08\u7684\u80cc\u666f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u7279\u4efb\u6559\u6388<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>OECD\u306e\u5834\u3067\u3001130\u30f6\u56fd\u30fb\u5730\u57df\u304c\u53c2\u52a0\u3057\u3066\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u300c\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u65b0\u305f\u306a\u7a0e\u5236\u300d\u3060\u304c\u3001\u6765\u5e74\uff11\u6708\u306e\u57fa\u672c\u5408\u610f\u306b\u5411\u3051\u3066\u300110\u6708\u306811\u6708\u306b\uff12\u3064\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc\uff08\u300c\u63d0\u6848\u300d\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u672a\u3060\u8a70\u3081\u308b\u3079\u304d\u8ab2\u984c\u304c\u5c71\u7a4d\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u3053\u307e\u3067\u307e\u3068\u307e\u3063\u3066\u304d\u305f\u3053\u3068\u306e\u80cc\u666f\u3092\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #66cdaa;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u305d\u3082\u305d\u3082\u306e\u554f\u984c\u610f\u8b58\u306f\uff12\u3064\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u7b2c\uff11\u306b\u3001GAFA\u306b\u4ee3\u8868\u3055\u308c\u308b\u7c73\u56fdIT\u4f01\u696d\u304c\u3001\u81a8\u5927\u306a\u5229\u76ca\u3092\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3084\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306a\u3069\u306e\u8efd\u7a0e\u7387\u56fd\u3084\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u7559\u4fdd\u3057\u3066\u3001\u7a0e\u8ca0\u62c5\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3042\u308b\u3002\u305d\u306e\u80cc\u666f\u306b\u306f\u3001\u5229\u76ca\u306e\u6839\u6e90\u3068\u306a\u308b\u7121\u5f62\u8cc7\u7523\u3092\u79fb\u8ee2\u3055\u305b\u308b\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u304c\u3042\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u306b\u3001PE\u304c\u306a\u304f\u3066\u3082\u5e02\u5834\u56fd\u3067\u5927\u898f\u6a21\u306a\u30d3\u30b8\u30cd\u30b9\u304c\u53ef\u80fd\u306a\u306e\u3067\u3001\u5b9f\u969b\u306b\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u5e02\u5834\u56fd\u3067\u5341\u5206\u306a\u7a0e\u306e\u8ca0\u62c5\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u304d\u3061\u3093\u3068\u7a0e\u306e\u8ca0\u62c5\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u3084\u4f1d\u7d71\u7684\u30d3\u30b8\u30cd\u30b9\u3068\u306e\u7af6\u4e89\u6761\u4ef6\uff08\u30ec\u30d9\u30eb\u30d7\u30ec\u30a4\u30f3\u30b0\u30d5\u30a3\u30fc\u30eb\u30c9\uff09\u306b\u554f\u984c\u304c\u751f\u3058\u308b\u3068\u3068\u3082\u306b\u3001\u5e02\u5834\u56fd\u306f\u7a0e\u53ce\u4e0d\u8db3\u306b\u9665\u3063\u3066\u304a\u308a\u3001\u5168\u4e16\u754c\u30ec\u30d9\u30eb\u3067\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u51e6\u65b9\u7b8b\u3068\u3057\u3066\u306f\u3001\u8efd\u7a0e\u7387\u56fd\u3084\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u79fb\u8ee2\u3055\u308c\u305fIT\u4f01\u696d\u306e\u300c\u8ab2\u7a0e\u30d9\u30fc\u30b9\u300d\u3092\u3001\u4f55\u3089\u304b\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u3001\u5e02\u5834\u56fd\u3067\u3042\u308b\u5148\u9032\u56fd\u3084\u65b0\u8208\u56fd\u30fb\u9014\u4e0a\u56fd\u306b\u518d\u914d\u5206\u3057\u3001\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #66cdaa;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>OECD\u306b\u304a\u3051\u308b\u8b70\u8ad6\u304c\u3001\u3053\u3053\u307e\u3067\u307e\u3068\u307e\u3063\u3066\u304d\u305f\u3053\u3068\u306e\u80cc\u666f\u306f\u3001\u6b21\u306e\uff12\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>\uff11\u3064\u306f\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u518d\u914d\u5206\u306b\u3088\u308a\u3001\u8efd\u8ab2\u7a0e\u56fd\u4ee5\u5916\u306f\u5148\u9032\u56fd\u3082\u9014\u4e0a\u56fd\u3082\u7a0e\u53ce\u5897\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u3064\u307e\u308a\u3001130\u30f6\u56fd\u30fb\u5730\u57df\u306e\u96c6\u307e\u308b\u5305\u62ec\u7684\u67a0\u7d44\u307f\u306f\u3001\u30a6\u30a4\u30f3\u30fb\u30a6\u30a4\u30f3\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u3053\u308c\u304c\u6210\u529f\u306b\u5c0e\u304f\u5927\u304d\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3082\u3046\uff11\u3064\u306f\u3001\u7c73\u56fd\u306e\u300c\u5909\u8eab\u300d\u3067\u3042\u308b\u3002\u5f53\u521d\u306f\u3001\u300c\u30e6\u30fc\u30b6\u30fc\u306e\u53c2\u52a0\u300d\u3092\u30ad\u30fc\u3068\u3057\u3066\u914d\u5206\u3057\u76f4\u3059\u82f1\u56fd\u6848\u304c\u6709\u529b\u3067\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u4eca\u56de\u306e\u63d0\u6848\u3092\u898b\u308b\u3068\u3001\u300c\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u4e0a\u306e\u7121\u5f62\u8cc7\u7523\u300d\u3092\u91cd\u8996\u3059\u308b\u7c73\u56fd\u6848\u304c\u76db\u308a\u8fd4\u3057\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u304c\u672c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3057\u7a4d\u6975\u59ff\u52e2\u306b\u8ee2\u3058\u305f\u80cc\u666f\u306f\u3001\u82f1\u56fd\u3084\u30d5\u30e9\u30f3\u30b9\u306a\u3069\u304c\u72ec\u81ea\u8ab2\u7a0e\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\uff08\u30e6\u30cb\u30e9\u30c6\u30e9\u30eb\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\uff09\u3078\u306e\u5371\u6a5f\u611f\u3067\u3042\u308b\u3002\u5404\u56fd\u306e\u72ec\u81ea\u8ab2\u7a0e\u306fGAFA\u72d9\u3044\u6483\u3061\u3067\u3001\u7c73\u56fd\u306e\u56fd\u76ca\u3092\u5927\u304d\u304f\u640d\u306a\u3046\u3070\u304b\u308a\u304b\u3001\u9577\u5e74\u7a0e\u52d9\u5f53\u5c40\u304c\u69cb\u7bc9\u3057\u3066\u304d\u305f\u56fd\u969b\u5354\u529b\u304c\u53f0\u7121\u3057\u306b\u306a\u308c\u3070\u3001\u30c7\u30b8\u30bf\u30eb\u4f01\u696d\u30fb\u7d4c\u6e08\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u6253\u6483\u3060\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4eca\u56de\u306e\u63d0\u6848\u3092\u5408\u610f\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u82f1\u56fd\u306a\u3069\u306e\u72ec\u81ea\u8ab2\u7a0e\u3092\u53d6\u308a\u4e0b\u3052\u3055\u305b\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #66cdaa;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3067\u306f\u3001\u308f\u304c\u56fd\u306b\u3068\u3063\u3066\u306e\u5229\u5bb3\u95a2\u4fc2\u306f\u3069\u3046\u306a\u306e\u304b\u3002<\/p>\n<p>\u30d4\u30e9\u30fc\u30ef\u30f3\uff08\u7b2c\uff11\u306e\u67f1\uff09\u306e\u201c\u6240\u5f97\uff21\u201d\u3068\u547c\u3070\u308c\u308b\u90e8\u5206\uff08\u518d\u914d\u5206\u3055\u308c\u308b\u8d85\u904e\u5229\u76ca\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u55b6\u696d\u5229\u76ca\u738710\uff05\u4ee5\u4e0a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3082\u542b\u3080\u9023\u7d50\u58f2\u4e0a\u9ad8900\u5104\u5186\uff08\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\uff09\u4ee5\u4e0a\u306e\u300c\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\u300d\u3092\u884c\u3046\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3059\u308b\u6848\u304c\u6709\u529b\u3060\u3002<\/p>\n<p>\u88fd\u9020\u696d\u5168\u4f53\u3078\u306e\u6ce2\u53ca\u3092\u6291\u3048\u305f\u3068\u3044\u3046\u70b9\u306b\u3001\u308f\u304c\u56fd\u5f53\u5c40\u306e\u52aa\u529b\u306e\u8de1\u304c\u898b\u3048\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u81ea\u52d5\u904b\u8ee2\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3001\u4eca\u5f8c\u6ce8\u610f\u304c\u5fc5\u8981\u3060\u304c\u3002<\/p>\n<p>\u4f01\u696d\u30ec\u30d9\u30eb\u306e\u7a0e\u8ca0\u62c5\u306b\u3064\u3044\u3066\u3044\u3048\u3070\u3001\u7121\u5f62\u8cc7\u7523\u3092\u4f4e\u7a0e\u7387\u56fd\u306b\u79fb\u8ee2\u3055\u305b\u308b\u306a\u3069\u306e\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u884c\u3063\u3066\u3044\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5834\u5408\u306f\u7a0e\u8ca0\u62c5\u5897\u3068\u306a\u308a\u3046\u308b\u3002\u4e00\u65b9\u3067\u3001\u30a2\u30b0\u30ec\u30c3\u30b7\u30d6\u306a\u79df\u7a0e\u56de\u907f\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u63d0\u6848\u306b\u4f34\u3046\u7d0d\u7a0e\u984d\u306e\u5909\u5316\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3060\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>\u6b21\u56de\u306e\u300cmonthly TAX views\u300d\u306f\u30012020\u5e74\uff11\u6708\uff19\u65e5\u306b\u63b2\u8f09\u3057\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>OECD\u306e\u5834\u3067\u3001130\u30f6\u56fd\u30fb\u5730\u57df\u304c\u53c2\u52a0\u3057\u3066\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u300c\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u65b0\u305f\u306a\u7a0e\u5236\u300d\u3060\u304c\u3001\u6765\u5e74\uff11\u6708\u306e\u57fa\u672c\u5408\u610f\u306b\u5411\u3051\u3066\u300110\u6708\u306811\u6708\u306b\uff12\u3064\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc\uff08\u300c\u63d0\u6848\u300d\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u672a\u3060\u8a70\u3081\u308b\u3079\u304d\u8ab2\u984c\u304c\u5c71\u7a4d\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u3053\u307e\u3067\u307e\u3068\u307e\u3063\u3066\u304d\u305f\u3053\u3068\u306e\u80cc\u666f\u3092\u8003\u3048\u3066\u307f\u305f\u3044\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":[480,527,413],"backnumber":[2023],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 04:04:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/190719"}],"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=190719"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/190719\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=190719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=190719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=190719"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=190719"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=190719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}