{"id":220188,"date":"2021-01-28T10:20:06","date_gmt":"2021-01-28T01:20:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=220188"},"modified":"2021-01-27T10:19:38","modified_gmt":"2021-01-27T01:19:38","slug":"international-article-142","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-142\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c23\u56de\u3011\u300c\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u56fd\u969b\u91d1\u878d\u90fd\u5e02\u5bfe\u5fdc\u306e\u9805\u76ee\u300d"},"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\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 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title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/cabinet\/2020\/decision0717.html\" target=\"_blank\">\u7d4c\u6e08\u8ca1\u653f\u904b\u55b6\u3068\u6539\u9769\u306e\u57fa\u672c\u65b9\u91dd2020<\/a>\u300d\u3067\u3001\u4e16\u754c\u4e2d\u304b\u3089\u512a\u79c0\u306a\u4eba\u6750\u3084\u8cc7\u91d1\u3001\u60c5\u5831\u3092\u96c6\u3081\u30a2\u30b8\u30a2\u306e\u56fd\u969b\u91d1\u878d\u30cf\u30d6\u3068\u3057\u3066\u306e\u300c\u56fd\u969b\u91d1\u878d\u90fd\u5e02\u300d\u306e\u78ba\u7acb\u3092\u76ee\u6307\u3059\u65b9\u91dd\u3092\u63b2\u3052\u305f\u3002\u3053\u306e\u76ee\u7684\u306b\u6cbf\u3063\u305f\u7a0e\u5236\u6539\u6b63\u6848\u304c\u3001\u4eca\u56de\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u79df\u7a0e\u7af6\u4e89\u306b\u5bfe\u3057\u3066\u306f\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e0b\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u7b2c\uff12\u306e\u67f1\u306e\u65bd\u7b56\uff08\u4f4e\u8ab2\u7a0e\u56fd\u4e8b\u696d\u4f53\u3078\u306e\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u8ab2\u7a0e\uff09\u7b49\u306b\u3088\u3063\u3066\u3001\u300c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0b\u7af6\u4e89\u300d\u3092\u6291\u5236\u3059\u308b\u65b9\u5411\u3067\u306e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306f\u5f37\u5316\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4ed6\u65b9\u3067\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u91d1\u878d\u30cf\u30d6\u6a5f\u80fd\u306e\u80b2\u6210\u30fb\u652f\u63f4\u3068\u3044\u3046\u653f\u7b56\u76ee\u6a19\u306e\u9042\u884c\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u7acb\u5730\u5019\u88dc\u56fd\u9593\u3067\u306e\u3001\u6cd5\u4eba\u7a0e\u7387\u306b\u3068\u3069\u307e\u3089\u306c\u591a\u9762\u7684\u306a\u79df\u7a0e\u7af6\u4e89\u304c\u4f9d\u7136\u3068\u3057\u3066\u5c55\u958b\u3055\u308c\u3066\u304d\u305f\u3002\u6211\u304c\u56fd\u7a0e\u5236\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u6295\u8cc7\u3092\u62c5\u3046\u4eba\u6750\u3068\u3053\u308c\u3092\u6d3b\u7528\u3059\u308b\u904b\u7528\u4f1a\u793e\u306b\u3068\u3063\u3066\u3001\u7a0e\u7387\u4ee5\u5916\u306b\u3082\u30d5\u30ec\u30f3\u30c9\u30ea\u30fc\u3068\u306f\u3044\u3044\u304c\u305f\u3044\u9762\u304c\u3042\u308b\u3068\u8a55\u4fa1\u3055\u308c\u3066\u304d\u305f\u304c\u3001\u6cd5\u4eba\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u30fb\u6240\u5f97\u7a0e\u306b\u307e\u305f\u304c\u308b\u4eca\u56de\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u63d0\u6848\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u969c\u5bb3\u306e\u9664\u53bb\u3092\u76ee\u6307\u3059\u3044\u308f\u3070\u79df\u7a0e\u7af6\u4e89\u652f\u63f4\u7b56\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u7af6\u4e89\u306b\u3064\u3044\u3066\u306e\u3053\u306e\u3088\u3046\u306a\u30c0\u30d6\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001\u8db3\u306e\u901f\u3044\u91d1\u878d\u6240\u5f97\u306e\u7279\u5fb4\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u79df\u7a0e\u653f\u7b56\u3092\u30ea\u30fc\u30c9\u3059\u308b\u300c\u4e8c\u5143\u7684\u6240\u5f97\u8ab2\u7a0e\u8ad6\u300d\u306b\u3088\u3063\u3066\u3001\u6b63\u5f53\u5316\u3055\u308c\u3066\u304d\u305f\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u63d0\u6848\u3059\u308b\u300c\u56fd\u969b\u91d1\u878d\u90fd\u5e02\u306b\u5411\u3051\u305f\u8af8\u6539\u6b63\u300d\u3082\u3001\u4e8c\u5143\u7684\u6240\u5f97\u8ab2\u7a0e\u8ad6\u306b\u4f9d\u62e0\u3059\u308b\u73fe\u884c\u5236\u5ea6\u3092\u3055\u3089\u306b\u88dc\u5b8c\u3059\u308b\u6587\u8108\u3067\u6349\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u30e9\u30a4\u30d0\u30eb\u3068\u306a\u308b\u7acb\u5730\u56fd\u7a0e\u5236\u3078\u306e\u6211\u304c\u56fd\u306e\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u306e\u5177\u4f53\u5316\u3068\u8a55\u4fa1\u3067\u304d\u3088\u3046\u3002\u672c\u7a3f\u3067\u306f\u3001\u305d\u306e\u6539\u6b63\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u82e5\u5e72\u306e\u30b3\u30e1\u30f3\u30c8\u3092\u4ed8\u52a0\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div 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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>\uff13\u3000\u6240\u5f97\u7a0e\u95a2\u9023<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u65e5\u672c\u3067\u306e\u8cc7\u7523\u904b\u7528\u3092\u62c5\u3046\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u6240\u5f97\u8ab2\u7a0e\u8efd\u6e1b\u7b56\u3068\u3057\u3066\u3001\u5f53\u8a72\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u51fa\u8cc7\u6301\u5206\u3092\u6709\u3059\u308b\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u305d\u306e\u51fa\u8cc7\u5272\u5408\u3092\u8d85\u3048\u3066\u53d7\u3051\u53d6\u308b\u7d44\u5408\u5229\u76ca\u306e\u5206\u914d\uff08\u30ad\u30e3\u30ea\u30fc\u30c9\u30fb\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\uff09\u306b\u3064\u3044\u3066\u3001\u5206\u914d\u5272\u5408\u304c\u7d4c\u6e08\u7684\u5408\u7406\u6027\u3092\u6709\u3059\u308b\uff08\u5177\u4f53\u7684\u306b\u306f\u5229\u76ca\u306e\u914d\u5206\u304c\u6063\u610f\u7684\u3067\u306a\u304f\u3001\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc20\uff05\u3001\u4ed6\u306e\u6295\u8cc7\u5bb680\uff05\u306a\u3069\u306e\u4e00\u822c\u7684\u306a\u5546\u6163\u7fd2\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3053\u3068\uff09\u306a\u3069\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u7b49\u3068\u3057\u3066\u91d1\u878d\u6240\u5f97\u306e\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306e\u660e\u78ba\u5316\u7b49\u3092\u884c\u3046\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u305f\u3002<\/p>\n<p>\u6d77\u5916\u304b\u3089\u306e\u4eba\u6750\u306b\u4e0d\u8a55\u3067\u3042\u3063\u305f\u6700\u9ad855\uff05\u306b\u3082\u9054\u3059\u308b\u7d2f\u9032\u7a0e\u7387\u306b\u670d\u3059\u308b\u7dcf\u5408\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u6392\u9664\u3057\u3001\u4e00\u5f8b20\uff05\u306e\u5206\u96e2\u8ab2\u7a0e\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7c73\u56fd\u306e\u5236\u5ea6\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u3057\u3066\u306e20\uff05\u8ab2\u7a0e\uff09\u3068\u540c\u7b49\u306e\u3082\u306e\u3067\u3042\u308b\u3002\u4f75\u305b\u3066\u3001\u305d\u306e\u969b\u306e\u30d5\u30a1\u30f3\u30c9\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306b\u3088\u308b\u7533\u544a\u306e\u5229\u4fbf\u6027\u30fb\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u63aa\u7f6e\u3082\u4ed8\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/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>\uff14\u3000\u76f8\u7d9a\u7a0e\u95a2\u9023<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u9ad8\u5ea6\u5916\u56fd\u4eba\u6750\u306e\u65e5\u672c\u3067\u306e\u5c31\u52b4\u7b49\u3092\u4fc3\u9032\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u5c31\u52b4\u7b49\u306e\u305f\u3081\u306b\u65e5\u672c\u306b\u5c45\u4f4f\u3059\u308b\u5916\u56fd\u4eba\u306b\u4fc2\u308b\u76f8\u7d9a\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5c45\u4f4f\u671f\u9593\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u5916\u56fd\u4eba\u3084\u65e5\u672c\u306b\u77ed\u671f\u7684\u306b\u6ede\u5728\u3059\u308b\u5916\u56fd\u4eba\u304c\u76f8\u7d9a\u4eba\u7b49\u3068\u3057\u3066\u53d6\u5f97\u3059\u308b\u56fd\u5916\u8ca1\u7523\u3092\u76f8\u7d9a\u7a0e\u7b49\u306e\u5bfe\u8c61\u3068\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f93\u6765\u306f\u3001\u65e5\u672c\u306b\u5c45\u4f4f\u3059\u308b\u671f\u9593\u304c10\u5e74\u4ee5\u4e0b\u306e\u5916\u56fd\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3092\u56fd\u5185\u8ca1\u7523\u306b\u9650\u5b9a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u671f\u9593\u306b\u304b\u304b\u308f\u3089\u305a\u56fd\u5916\u8ca1\u7523\u3078\u306e\u8ffd\u53ca\u3092\u306a\u304f\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u8af8\u5916\u56fd\u306b\u6bd4\u3079\u91cd\u3044\u3068\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304b\u3089\u89e3\u653e\u3057\u3001\u5b89\u5fc3\u3057\u3066\u56fd\u5185\u5c31\u52b4\u3067\u304d\u308b\u74b0\u5883\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/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>\uff15\u3000\u82e5\u5e72\u306e\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\u91d1\u878d\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u3001\u7d4c\u6e08\u72b6\u6cc1\u306a\u3069\u306e\u6642\u4ee3\u80cc\u666f\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u632f\u308c\u3066\u304d\u305f\u3002\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u306e\u969b\u306b\u306f\u3001\u6b27\u7c73\u3092\u4e2d\u5fc3\u306b\u3001\u4e0d\u5f53\u306a\u5229\u76ca\u3092\u4fdd\u6301\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3001\u30dc\u30fc\u30ca\u30b9\u7a0e\u3092\u8ab2\u3057\u305f\u308a\u3001\u91d1\u878d\u5b89\u5b9a\u5316\u306e\u305f\u3081\u306e\u62e0\u51fa\u3092\u6c42\u3081\u308b\u4e16\u8ad6\u304c\u9ad8\u307e\u3063\u305f\u3002\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u72b6\u6cc1\u304c\u73fe\u5728\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u5426\u5b9a\u3057\u304c\u305f\u3044\u4e8b\u5b9f\u3068\u601d\u308f\u308c\u308b\u304c\u30012017\u5e74\u306e\u30c8\u30e9\u30f3\u30d7\u7a0e\u5236\u6539\u9769\u306e\u969b\u306b\u306f\u3001\u30ad\u30e3\u30ea\u30fc\u30c9\u30a4\u30f3\u30bf\u30ec\u30b9\u30c8\u8ab2\u7a0e\u306e\u7279\u4f8b\u5ec3\u6b62\u6848\uff08\u672a\u5b9f\u73fe\uff09\u304c\u3001\u683c\u5dee\u662f\u6b63\u306e\u89b3\u70b9\u304b\u3089\u8b70\u4f1a\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u3082\u5fd8\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u5148\u9032\u56fd\u306e\u4e2d\u3067\u9ad8\u3044\u3068\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u6c34\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u512a\u79c0\u306a\u91d1\u878d\u4eba\u6750\u306e\u6d77\u5916\u6d41\u5931\u30ea\u30b9\u30af\u3092\u9632\u6b62\u3059\u308b\u89b3\u70b9\u304b\u3089\u306e\u6539\u6b63\u30cb\u30fc\u30ba\u306b\u3064\u3044\u3066\u3082\u3001\u4eca\u5f8c\u306e\u91d1\u878d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u9032\u5c55\u306e\u4e0b\u3067\u5ff5\u982d\u306b\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\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\uff13\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 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