{"id":202887,"date":"2020-05-21T10:19:52","date_gmt":"2020-05-21T01:19:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=202887"},"modified":"2020-05-21T09:50:54","modified_gmt":"2020-05-21T00:50:54","slug":"international-article-134","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-134\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c19\u56de\u3011\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3051\u308b\u56fd\u969b\u8ab2\u7a0e\u306e\u7126\u70b9\uff08\u305d\u306e\uff13\uff09\u300d\uff0d\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u8a08\u753b\u3078\u306e\u5bfe\u5fdc\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #d2691e;\">\u3053\u308c\u304b\u3089<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u56fd\u969b\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3051\u308b\u56fd\u969b\u8ab2\u7a0e\u306e\u7126\u70b9\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u8a08\u753b\u3078\u306e\u5bfe\u5fdc\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5927\u5b66\u9662\u3000\u5ba2\u54e1\u6559\u6388<br \/>\n<strong>\u9752\u5c71\u3000\u6176\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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to tax\u6761\u9805\u300d\uff09\u304c\u65e2\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u8fd1\u5e74\u306eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u3082\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u9664\u53bb\u65b9\u6cd5\u306b\u95a2\u3057\u3001\u591a\u56fd\u9593\u5354\u5b9a\u306b\u304a\u3044\u3066\u5bfe\u5fdc\u7b56\uff08BEPS\u63aa\u7f6e\u9632\u6b62\u6761\u7d04\uff15\u6761\uff12\u9805\uff09\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u3068\u3055\u308c\u308b\u30b9\u30ad\u30fc\u30e0<\/strong><\/h4>\n<p>\u8ca1\u52d9\u7701\u306e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei20.htm \" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<\/a>\u3067\u306f\u3001\u300c\u6cd5\u4eba\u304c\u5916\u56fd\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5f8c\u3001\u5b50\u4f1a\u793e\u304b\u3089\u914d\u5f53\u3092\u975e\u8ab2\u7a0e\u3067\u53d7\u3051\u53d6\u308b\u3068\u3068\u3082\u306b\u3001\u914d\u5f53\u306b\u3088\u308a\u6642\u4fa1\u304c\u4f4e\u4e0b\u3057\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u7b49\u306b\u3088\u308a\u3001\u8b72\u6e21\u640d\u5931\u3092\u5275\u51fa\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u56fd\u969b\u7684\u306a\u79df\u7a0e\u56de\u907f\u306b\u5229\u7528\u3055\u308c\u308b\u300d\u3068\u306e\u6307\u6458\u304c\u3001\u6539\u6b63\u306e\u5951\u6a5f\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u904e\u53bb\u306b\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u3092\u6d3b\u7528\u3057\u305f\u985e\u4f3c\u306e\u30b9\u30ad\u30fc\u30e0\u3068\u3057\u3066\u306f\u3001IBM\u4e8b\u4ef6\u5224\u6c7a\uff08\u6771\u4eac\u9ad8\u88c1\u5e73\u621027\u5e74\uff13\u670825\u65e5\u5224\u6c7a\uff09\u3067\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u300c\u5b50\u4f1a\u793e\u306b\u3088\u308b\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306b\u4f34\u3046\u307f\u306a\u3057\u914d\u5f53\u3092\u4e2d\u9593\u6301\u682a\u4f1a\u793e\u306b\u304a\u3044\u3066\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u3057\u3001\u4f75\u305b\u3066\u305d\u308c\u306b\u4f34\u3046\u682a\u5f0f\u8b72\u6e21\u640d\u5931\u306e\u8a08\u4e0a\u53ca\u3073\u5f53\u8a72\u640d\u5931\u306e\u9023\u7d50\u7d0d\u7a0e\u3067\u306e\u6d3b\u7528\u300d\u3068\u3044\u3046\u30b9\u30ad\u30fc\u30e0\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u7a74\u57cb\u3081\uff08\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306b\u4fc2\u308b\u914d\u5f53\u91d1\u306f\u76ca\u91d1\u7b97\u5165\u3068\u3059\u308b\uff09\u304c\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u30b9\u30ad\u30fc\u30de\u2015\u306f\u305d\u306e\u308f\u305a\u304b\u306a\u6cd5\u306e\u6b20\u7f3a\u3092\u7a81\u3044\u3066\u304a\u308a\u3001\u8a34\u8a1f\u3067\u3082\u3001\u8ab2\u7a0e\u5e81\u306b\u3088\u308b\u540c\u65cf\u4f1a\u793e\u306e\u884c\u70ba\u8a08\u7b97\u5426\u8a8d\u898f\u5b9a\u306e\u9069\u7528\u306b\u3088\u308b\u682a\u5f0f\u8b72\u6e21\u640d\u306e\u5426\u8a8d\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u7d0d\u7a0e\u8005\u304c\u52dd\u8a34\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u5931\u306e\u8a08\u4e0a\u3092\u5236\u9650\u3059\u308b\u672c\u4ef6\u6539\u6b63<\/strong><\/h4>\n<p>\u672c\u4ef6\u6539\u6b63\u306e\u30a8\u30c3\u30bb\u30f3\u30b9\u306f\u3001\u6cd5\u4eba\u304c\u3001\u4e00\u5b9a\u306e\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u304b\u3089\u3001\u4e00\u5b9a\u306e\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u682a\u5f0f\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u914d\u5f53\u984d\u306e\u3046\u3061\u76ca\u91d1\u4e0d\u7b97\u5165\u76f8\u5f53\u984d\u3092\u6e1b\u984d\u3059\u308b\uff08\u7d50\u679c\u3068\u3057\u3066\u305d\u306e\u5206\u3060\u3051\u8b72\u6e21\u640d\u5931\u306e\u8a08\u4e0a\u306f\u6e1b\u984d\uff09\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u25ce<\/span>\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e00\u5b9a\u306e\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u300d<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u6cd5\u4eba\uff08\u53ca\u3073\u305d\u306e\u95a2\u9023\u8005\uff09\u304c\u682a\u5f0f\u7b49\u306e50\uff05\u8d85\u3092\u4fdd\u6709\u3059\u308b\u5b50\u4f1a\u793e\u306e\u3046\u3061\u3001\u5b50\u4f1a\u793e\u304c\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u8a2d\u7acb\u304b\u3089\u652f\u914d\u95a2\u4fc2\u767a\u751f\u307e\u3067\u306e\u9593\u306b\u304a\u3044\u3066\u682a\u5f0f\u7b49\u306e90\uff05\u4ee5\u4e0a\u3092\u5185\u56fd\u6cd5\u4eba\u7b49\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u9664\u304f\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><strong><span style=\"color: #b22222;\">\u25ce<\/span>\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e00\u5b9a\u306e\u914d\u5f53\u984d\u300d<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\uff11\u4e8b\u696d\u5e74\u5ea6\u306e\u914d\u5f53\u306e\u5408\u8a08\u984d\u304c\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u306e10\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u914d\u5f53\u306e\u5408\u8a08\u984d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><strong><span style=\"color: #b22222;\">\u25ce<\/span>\u9069\u7528\u9664\u5916<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5bfe\u8c61\u3068\u306a\u308b\u4e00\u5b9a\u306e\u914d\u5f53\u984d\u304c\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u652f\u914d\u95a2\u4fc2\u767a\u751f\u5f8c\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306e\u7d14\u5897\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u53c8\u306f<span style=\"color: #b22222;\">\u2461<\/span>2,000\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3092\u9664\u304f\u3002\u3055\u3089\u306b<span style=\"color: #b22222;\">\u2462<\/span>\u914d\u5f53\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u3001\u652f\u914d\u95a2\u4fc2\u767a\u751f\u304b\u308910\u5e74\u7d4c\u904e\u5f8c\u306b\u53d7\u3051\u308b\u914d\u5f53\u984d\u3082\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u672c\u4ef6\u6539\u6b63\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u306e\u53d6\u6271\u3044\u3092\u6539\u3081\u305fIBM\u4e8b\u4ef6\u5bfe\u5fdc\u7b56\u3068\u7570\u306a\u308a\u3001\u8b72\u6e21\u640d\u5931\u306e\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u65b9\u5411\u3067\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>IBM\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306b\u4f34\u3044\u5e73\u621013\u5e74\u306e\u5546\u6cd5\u6539\u6b63\u306b\u3088\u308a\u5e33\u7c3f\u4fa1\u984d\u57fa\u6e96\u304c\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u306b\u3001\u307e\u305a\u307f\u306a\u3057\u914d\u5f53\u304c\u767a\u751f\u3057\u3001\u305d\u306e\u5e30\u7d50\u3068\u3057\u3066\u682a\u5f0f\u8b72\u6e21\u640d\u5931\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u95a2\u4fc2\u306b\u3042\u3063\u305f\u3053\u3068\u306b\u9451\u307f\u308b\u3068\u3001\u307f\u306a\u3057\u914d\u5f53\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3092\u963b\u6b62\u3059\u308b\u5fc5\u8981\u304c\u307e\u305a\u8a8d\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u672c\u4ef6\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u914d\u5f53\u306f\u5b9f\u7269\u8cc7\u7523\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u524d\u63d0\u306b\u662f\u6b63\u3059\u308b\u5fc5\u8981\u4e0a\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u4fee\u6b63\u306b\u7740\u773c\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u79df\u7a0e\u56de\u907f\u52b9\u679c\u306e\u5b9f\u73fe\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u6642\u70b9\u3067\u3042\u308a\u3001\u3053\u306e\u70b9\u304b\u3089\u3082\u5236\u5ea6\u8a2d\u8a08\u306f\u5408\u7406\u7684\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u30c7\u30df\u30cb\u30de\u30b9\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3001\u4e00\u5b9a\u306e\u9069\u7528\u9664\u5916\u3092\u8a2d\u3051\u305f\u306e\u3082\u6bd4\u4f8b\u539f\u5247\u306b\u5373\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672c\u4ef6\u3082\u307e\u305f\u3001\u500b\u5225\u5426\u8a8d\u898f\u5b9a\u3067\u7acb\u6cd5\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\uff08GAAR\uff09\u5f85\u671b\u8ad6\u8005\u306b\u3068\u3063\u3066\u306f\u7269\u8db3\u308a\u306a\u3055\u3092\u611f\u3058\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f\uff17\u6708\u306e\u516c\u958b\u4e88\u5b9a\u3067\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    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