{"id":196077,"date":"2020-02-20T10:20:04","date_gmt":"2020-02-20T01:20:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=196077"},"modified":"2020-02-19T16:35:56","modified_gmt":"2020-02-19T07:35:56","slug":"international-article-132","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-132\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c76\u56de\u3011\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u95a2\u3059\u308b\u58f0\u660e\uff082020.1.31\uff09\u304b\u3089\u898b\u305f\u672c\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u984c\u306e\u52d5\u5411\u300d"},"content":{"rendered":"

\u65e5\u672c\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n

\u3010\u7b2c76\u56de\u3011<\/strong><\/h4>\n

\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u95a2\u3059\u308b\u58f0\u660e\uff082020.1.31\uff09\u304b\u3089\u898b\u305f<\/strong><\/h4>\n

\u672c\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u984c\u306e\u52d5\u5411\u300d<\/strong><\/h4>\n

 <\/p>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a
\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n

 <\/p>\n

\u3007OECD\u4e8b\u52d9\u5c40\u6848\u306b\u57fa\u3065\u3044\u305f\u300c\uff12\u3064\u306e\u67f1\u300d\u306b\u95a2\u3059\u308b\u58f0\u660e<\/strong><\/h4>\n

\uff11\u670831\u65e5\u3001OECD\u306e\u30a4\u30f3\u30af\u30eb\u30fc\u30b7\u30d6\u30fb\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08137\u306e\u56fd\u3068\u5730\u57df\u304c\u53c2\u52a0\uff09\u3001\u4ee5\u4e0bIF\u3068\u3044\u3046\uff09\u306f\u3001\u7d4c\u6e08\u306e\u96fb\u5b50\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u3059\u308b\uff12\u30d4\u30e9\u30fc\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u95a2\u3059\u308b\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u3092\u767a\u8868\u3057\u305f\u3002<\/p>\n

\u201c\uff12\u30d4\u30e9\u30fc\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u201d\u3068\u306f\u3001\u2460<\/span>\u30d4\u30e9\u30fc\uff11\u306b\u95a2\u3057\u3066\u6628\u5e7410\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\uff08a possible unified approach\uff09\u300d\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u5c40\u6848\uff08public consultation document\uff09\u53ca\u3073\u3001\u2461<\/span>\u30d4\u30e9\u30fc\uff12\u306b\u95a2\u3057\u306611\u6708\u306b\u516c\u8868\u3055\u308c\u305f\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\u6307\u3057\u3066\u3044\u308b\u3002<\/p>\n

\u306a\u304a\u3001\u30d4\u30e9\u30fc\uff11\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u5c40\u6848\u306b\u3064\u3044\u3066\u306f\u672c\u9023\u8f09\u3010\u7b2c72\u56de\u3011<\/a>\u3001\u30d4\u30e9\u30fc\uff12\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u5c40\u6848\u306b\u3064\u3044\u3066\u306f\u672c\u9023\u8f09\u3010\u7b2c73\u56de\u3011<\/a>\u3092\u305d\u308c\u305e\u308c\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n

\u4eca\u56de\u306e\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u3067\u306f\u3001\u30d4\u30e9\u30fc\uff11\u306b\u95a2\u3057\u3066\u306f\u3001\u6628\u5e7410\u6708\u306e\u4e8b\u52d9\u5c40\u6848\u3067\u3042\u308b\u300c\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u672c\u5e74\u5185\u306b\u53d6\u308a\u307e\u3068\u3081\u308b\u4e88\u5b9a\u306e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306b\u57fa\u3065\u304f\u89e3\u6c7a\u7b56\u306e\u4ea4\u6e09\u306e\u305f\u305f\u304d\u53f0\u3068\u3057\u3066\u3001\u6b63\u5f0f\u306bIF\u3068\u3057\u3066\u627f\u8a8d\u3057\u305f\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u307e\u305f\u3001\u89e3\u6c7a\u7b56\u304c\u5408\u610f\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u4e00\u65b9\u7684\u63aa\u7f6e\uff08unilateral actions\uff09\u3092\u64a4\u56de\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066IF\u52a0\u76df\u56fd\u30fb\u5730\u57df\u304c\u30b3\u30df\u30c3\u30c8\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u308b\u3002\u30d5\u30e9\u30f3\u30b9\u3001\u30a4\u30ae\u30ea\u30b9\u3001\u30a4\u30bf\u30ea\u30a2\u3001\u30b9\u30da\u30a4\u30f3\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306a\u3069\u6b27\u5dde\u8af8\u56fd\u306b\u62e1\u5927\u3057\u3066\u3044\u308b\u4e00\u65b9\u7684\u63aa\u7f6e\u3092\u610f\u8b58\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u4e00\u65b9\u3001\u30d4\u30e9\u30fc\uff12\u306b\u95a2\u3057\u3066\u306f\u300111\u6708\u304b\u3089\u306e\u9032\u6357\u5831\u544a\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u653f\u7b56\u76ee\u7684\u81ea\u4f53\u306b\u3064\u3044\u3066\u3082IF\u53c2\u52a0\u56fd\u306e\u4e2d\u3067\u898b\u89e3\u306e\u76f8\u9055\u304c\u3042\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4f8b\u5916\u3092\u8a2d\u3051\u305a\u6700\u4f4e\u7a0e\u7387\u307e\u3067\u8ab2\u7a0e\u3092\u5b9f\u65bd\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u898b\u304c\u3042\u308b\u4e00\u65b9\u3001\u6b8b\u3055\u308c\u305fBEPS\u306e\u8ab2\u984c\uff08remaining BEPS issues\uff09\u306b\u7d5e\u3063\u3066\u5bfe\u51e6\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u5b9f\u8cea\u57fa\u6e96\u306b\u3088\u308b\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\uff08substance carve-outs\uff09\u3092\u4e3b\u5f35\u3059\u308b\u610f\u898b\u3082\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

IF\u3067\u306f\u3001\u4eca\u5f8c\u3055\u3089\u306b\u691c\u8a0e\u3092\u9032\u3081\u3001\uff17\u6708\u521d\u65ec\uff08early July\uff09\u306e\u4f1a\u5408\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u653f\u7b56\u4e0a\u306e\u8ad6\u70b9\uff08key policy features\uff09\u306b\u3064\u3044\u3066\u5408\u610f\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n

 <\/p>\n

\u3007\u7c73\u56fd\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u63d0\u6848\u3078\u306e\u61f8\u5ff5<\/strong><\/h4>\n

\u4eca\u56de\u306e\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u3067\u306f\u3001\u6628\u5e7412\u6708\uff13\u65e5\u306b\u30e0\u30cb\u30e5\u30fc\u30b7\u30f3\u7c73\u56fd\u8ca1\u52d9\u9577\u5b98\u304c\u30b0\u30ea\u30a2OECD\u4e8b\u52d9\u7dcf\u9577\u306b\u66f8\u7c21\u3067\u63d0\u6848\u3057\u305f\u300c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u306b\u57fa\u3065\u304f\u7b2c\uff11\u306e\u67f1\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u3053\u306e\u300c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u63d0\u6848\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u30d9\u30fc\u30b9\u3067\u3001\u30d4\u30e9\u30fc\uff11\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u5404\u56fd\u30fb\u5730\u57df\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a29\u306e\u767a\u751f\u304c\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u9078\u629e\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n

\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u3067\u306f\u3001\u591a\u304f\u306eIF\u52a0\u76df\u56fd\u30fb\u5730\u57df\u304c\u305d\u306e\u63d0\u6848\u3055\u308c\u305f\u300c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u306b\u57fa\u3065\u304f\u30d4\u30e9\u30fc\uff11\u306e\u5b9f\u65bd\u306b\u61f8\u5ff5\u3092\u8868\u660e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8a18\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u300c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u306e\u554f\u984c\u306f\u3001\u7b2c\uff11\u306e\u67f1\u306b\u95a2\u3057\u3066\u3001\u4ed6\u306e\u691c\u8a0e\u8ab2\u984c\u306b\u3064\u3044\u3066\u5408\u610f\u3055\u308c\u305f\u5f8c\u306b\u3001\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

 <\/p>\n

\u3007\u7d71\u5408\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u5236\u5ea6\u306e\u5927\u67a0<\/strong><\/h4>\n

\u6628\u5e7410\u6708\u306eOECD\u4e8b\u52d9\u5c40\u6848\u3068\u540c\u69d8\u3001\u30d4\u30e9\u30fc\uff11\u306fAmount A\u3001B\u3001C\u306e\uff13\u7a2e\u985e\u306e\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002Amount A\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u5358\u4f4d\uff08\u53c8\u306f\u30d3\u30b8\u30cd\u30b9\u30e9\u30a4\u30f3\u5358\u4f4d\uff09\u3067\u3001\u5b9a\u5f0f\u7684\u306a\u65b9\u6cd5\uff08\u3064\u307e\u308a\u5f93\u6765\u306e\u72ec\u7acb\u4f01\u696d\u539f\u5247\uff08ALP\uff09\u306b\u3088\u3089\u306a\u3044\u65b9\u6cd5\uff09\u306b\u3088\u308a\u5e02\u5834\u56fd\u306b\u914d\u5206\u3055\u308c\u308b\u6b8b\u4f59\u5229\u76ca\u306e\u4e00\u90e8\u3092\u3044\u3046\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001Amount B\u3001C\u306f\u3001\u3042\u304f\u307e\u3067\u3082\uff08PE\u306e\u5b58\u5728\u3092\u524d\u63d0\u3068\u3059\u308b\u3053\u3068\u3082\u542b\u3081\uff09\u5f93\u6765\u306e\u6240\u5f97\u914d\u5206\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u4e2d\u3067\u3082Amount B\u306f\u3001\u5e02\u5834\u56fd\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u57fa\u790e\u7684\u306a\u8ca9\u58f2\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6a5f\u80fd\u306b\u95a2\u3059\u308bALP\u306b\u57fa\u3065\u304f\u56fa\u5b9a\u7684\u306a\u6240\u5f97\u3067\u3042\u308b\u3002\u4e00\u65b9\u3001Amount C\u306f\u57fa\u790e\u7684\u6a5f\u80fd\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u8ffd\u52a0\u7684\u306a\u6240\u5f97\u3067\u3042\u308a\u3001\u6539\u5584\u3055\u308c\u305f\u7d1b\u4e89\u89e3\u6c7a\u624b\u6bb5\u306e\u5fc5\u8981\u6027\u304c\u5f37\u8abf\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

 <\/p>\n

\u3007Amount A\u306e\u5bfe\u8c61\uff08\u30b9\u30b3\u30fc\u30d7\uff09<\/strong><\/h4>\n

\u6628\u5e7410\u6708\u306eOECD\u4e8b\u52d9\u5c40\u6848\u3067\u306f\u3001Amount A\u306e\u5bfe\u8c61\uff08\u30b9\u30b3\u30fc\u30d7\uff09\u3068\u3057\u3066\u300c\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\uff08Consumer-facing businesses\uff09\u300d\u3068\u3044\u3046\u30ab\u30c6\u30b4\u30ea\u30fc\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u4eca\u56de\u306e\u63d0\u6848\u3067\u306f\u3001\u305d\u3053\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3082\u306e\u304c\u3044\u304f\u3064\u304b\u660e\u3089\u304b\u306b\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u3082\u3046\uff11\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u3068\u3057\u3066\u300c\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\uff08Automated digital services\uff09\u300d\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u307e\u305a\u3001\u300c\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u306f\u3001\u8907\u6570\u306e\u56fd\u30fb\u5730\u57df\u306b\u307e\u305f\u304c\u308a\u5927\u898f\u6a21\u306a\u30e6\u30fc\u30b6\u30fc\u306b\u5bfe\u3057\u3066\u6a19\u6e96\u5316\u3055\u308c\u63d0\u4f9b\u3055\u308c\u308b\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u6307\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u308b\uff08\u9650\u5b9a\u5217\u6319\u3067\u306f\u306a\u3044\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\n\t\t

\u30fb<\/span>\u30aa\u30f3\u30e9\u30a4\u30f3\u691c\u7d22\u30a8\u30f3\u30b8\u30f3<\/p>\n

\u30fb<\/span>\u30bd\u30fc\u30b7\u30e3\u30eb\u30e1\u30c7\u30a3\u30a2\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/p>\n

\u30fb<\/span>\u30aa\u30f3\u30e9\u30a4\u30f3\u4ef2\u4ecb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08\u4f01\u696d\u3084\u6d88\u8cbb\u8005\u304c\u5229\u7528\u3059\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u3092\u542b\u3080\uff09<\/p>\n

\u30fb<\/span>\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30c6\u30f3\u30c4\u30b9\u30c8\u30ea\u30fc\u30df\u30f3\u30b0<\/p>\n

\u30fb<\/span>\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0<\/p>\n

\u30fb<\/span>\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/p>\n

\u30fb<\/span>\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9<\/p>\n<\/div>\n

\u30af\u30e9\u30a6\u30c9\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u30b5\u30fc\u30d3\u30b9\u306e\u3088\u3046\u306b\u9867\u5ba2\u304c\u6d88\u8cbb\u8005\uff08\u500b\u4eba\uff09\u3067\u306f\u306a\u304f\u3001\u5f93\u524d\u306e\u300c\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\u300d\u3067\u306f\u6349\u3048\u304d\u308c\u306a\u304b\u3063\u305f\u4e8b\u696d\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u76ee\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n

\u4e00\u65b9\u3001\u300c\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\u300d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u5177\u4f53\u5316\u304c\u56f3\u3089\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\u3082\u306e\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\n\t\t

\u30fb<\/span>\u30d1\u30fc\u30bd\u30ca\u30eb\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u88fd\u54c1\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u5bb6\u96fb\u88fd\u54c1\u3001\u643a\u5e2f\u96fb\u8a71\u7b49\uff09<\/p>\n

\u30fb<\/span>\u8863\u670d\u3001\u885b\u661f\u7528\u54c1\u3001\u5316\u7ca7\u54c1\u3001\u5962\u4f88\u54c1<\/p>\n

\u30fb<\/span>\u30d6\u30e9\u30f3\u30c9\u3092\u6709\u3059\u308b\u98df\u54c1\u30fb\u83d3\u5b50<\/p>\n

\u30fb<\/span>\u30ec\u30b9\u30c8\u30e9\u30f3\u53ca\u3073\u30db\u30c6\u30eb\u696d\u754c\u306b\u304a\u3051\u308b\u30e9\u30a4\u30bb\u30f3\u30b9\u5951\u7d04\u306a\u3069\u306e\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u30e2\u30c7\u30eb<\/p>\n

\u30fb<\/span>\u81ea\u52d5\u8eca<\/p>\n<\/div>\n

\u6d88\u8cbb\u8005\u306b\u8ca9\u58f2\u3055\u308c\u308b\u6700\u7d42\u88fd\u54c1\u306b\u7d44\u307f\u8fbc\u307e\u308c\u308b\u4e2d\u9593\u88fd\u54c1\u53ca\u3073\u90e8\u54c1\u306e\u8ca9\u58f2\u306f\u3053\u308c\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u304c\u3001\u4e2d\u9593\u88fd\u54c1\u53c8\u306f\u90e8\u54c1\u305d\u306e\u3082\u306e\u304c\u30d6\u30e9\u30f3\u30c9\u5316\u3055\u308c\u3001\u500b\u4eba\u4f7f\u7528\u306e\u305f\u3081\u306b\u4e00\u822c\u306b\u6d88\u8cbb\u8005\u306b\u3088\u3063\u3066\u8cfc\u5165\u3055\u308c\u308b\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n

\u307e\u305f\u3001\u822a\u7a7a\u696d\u3084\u6d77\u904b\u696d\u3001\u539f\u6750\u6599\u53ca\u3073\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u306e\u63a1\u6398\u4e8b\u696d\u53ca\u3073\u305d\u306e\u4ed6\u306e\u88fd\u9020\u8005\u30fb\u8ca9\u58f2\u8005\u306f\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u30ea\u30c6\u30fc\u30eb\u30d0\u30f3\u30ad\u30f3\u30b0\u3084\u4fdd\u967a\u3068\u3044\u3063\u305f\u6d88\u8cbb\u8005\u5411\u3051\u30b5\u30fc\u30d3\u30b9\u3082\u898f\u5236\u696d\u7a2e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3002<\/p>\n

 <\/p>\n

\u3007Amount A\u306e\u30cd\u30af\u30b5\u30b9<\/strong><\/h4>\n

\u30cd\u30af\u30b5\u30b9\uff08\u95a2\u9023\u6027\uff09\u306e\u6709\u7121\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u3001\u5e02\u5834\u56fd\u30fb\u5730\u57df\u3068\u306e\u9593\u306e\u300c\u91cd\u8981\u304b\u3064\u6301\u7d9a\u7684\u306a\u95a2\u4e0e\uff08significant and sustained engagement\uff09\u300d\u306e\u5b58\u5728\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u7b2c\uff11\u306e\u30e1\u30eb\u30af\u30de\u30fc\u30eb\u3068\u3057\u3066\u306f\u3001\u5f53\u8a72\u5e02\u5834\u56fd\u30fb\u5730\u57df\u306b\u304a\u3044\u3066\u8907\u6570\u5e74\u306b\u307e\u305f\u304c\u308b\u4e00\u5b9a\u6c34\u6e96\u3092\u8d85\u3048\u308b\u58f2\u4e0a\u9ad8\u306e\u5b58\u5728\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u7279\u306b\u300c\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u5e02\u5834\u56fd\u306b\u304a\u3051\u308b\u4e00\u5b9a\u671f\u9593\u5185\u306e\u58f2\u4e0a\u9ad8\u304c\u3001\u30cd\u30af\u30b5\u30b9\u306e\u6709\u7121\u306e\u552f\u4e00\u306e\u5224\u5b9a\u57fa\u6e96\u3068\u3055\u308c\u308b\u3002\u4e00\u65b9\u3001\u305d\u308c\u4ee5\u5916\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u3057\u3066\u306f\u3001\u5358\u306b\u88fd\u54c1\u3092\u5e02\u5834\u56fd\u30fb\u5730\u57df\u3067\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u30cd\u30af\u30b5\u30b9\u306f\u751f\u3058\u306a\u3044\u3068\u3055\u308c\u3001\u7269\u7406\u7684\u62e0\u70b9\u3084\u5e02\u5834\u56fd\u30fb\u5730\u57df\u306b\u5411\u3051\u305f\u30bf\u30fc\u30b2\u30c6\u30a3\u30f3\u30b0\u5e83\u544a\u306e\u5b58\u5728\u306a\u3069\u8ffd\u52a0\u7684\u306a\u8981\u7d20\u3092\u52a0\u5473\u3059\u308b\u3053\u3068\u304c\u691c\u8a0e\u8ab2\u984c\u3068\u3057\u3066\u63d0\u793a\u3055\u308c\u3066\u3044\u308b<\/p>\n

 <\/p>\n

\u3007Amount A\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n

Amount A\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u7b97\u5b9a\u306e\u57fa\u790e\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u5f15\u524d\u5229\u76ca\u304b\u3089\u51fa\u767a\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3084\u6301\u5206\u6cd5\u640d\u76ca\u306e\u53d6\u6271\u3044\u306a\u3069\u91cd\u8981\u306a\u8ab2\u984c\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

Amount A\u306f\u4e00\u5b9a\u306e\u5229\u76ca\u6c34\u6e96\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u5229\u76ca\uff08\u6b8b\u4f59\u5229\u76ca\uff09\u306e\u4e00\u90e8\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5bfe\u8c61\u3068\u306a\u308b\u90e8\u5206\u3092\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u30d3\u30b8\u30cd\u30b9\u30e9\u30a4\u30f3\u306b\u3088\u3063\u3066\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u5ea6\u5408\u3044\u304c\u7570\u306a\u308c\u3070\u3001\u305d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u90e8\u5206\u306e\u5272\u5408\u3082\u7570\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u554f\u984c\u610f\u8b58\u304b\u3089\u3001Amount A\u306e\u7b97\u5b9a\u306e\u5b9a\u5f0f\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u5ea6\u5408\u3044\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u8abf\u6574\uff08digital differentiation\uff09\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u306e\u6307\u6458\u3082\u3042\u308b\u3002<\/p>\n

\uff08\u4e86\uff09<\/p>\n

\n\t\t

\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

\n

\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

\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