{"id":225708,"date":"2021-04-01T10:16:53","date_gmt":"2021-04-01T01:16:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=225708"},"modified":"2021-03-31T13:20:53","modified_gmt":"2021-03-31T04:20:53","slug":"international-article-146","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-146\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304b\u3002<\/p>\n<p><!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u8907\u6570\u306e\u53d6\u5f15\u304c\u3001\u305d\u306e\u76ee\u7684\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u53d6\u5f15\u6570\u91cf\u7b49\u304b\u3089\u307f\u3066\u3001\u4e00\u4f53\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53d6\u5f15\u5358\u4f4d\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/12\/12_66_4c.htm\" target=\"_blank\">\u63aa\u7f6e\u6cd5\u901a\u905466\u306e\uff14\uff08\uff14\uff09\uff0d\uff11<\/a>\u300a\u53d6\u5f15\u5358\u4f4d\u300b\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u500b\u5225\u306e\u53d6\u5f15\u3054\u3068\u306b\u884c\u3046\u306e\u3067\u3042\u308b\u304c\u3001\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3068\u3057\u3066\u3001\u6b21\u306e\uff12\u3064\u3092\u6319\u3052\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u540c\u4e00\u306e\u88fd\u54c1\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u53d6\u5f15\u3001\u540c\u4e00\u306e\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8\u306b\u5c5e\u3059\u308b\u53d6\u5f15\u7b49\u3092\u8003\u616e\u3057\u3066\u4fa1\u683c\u8a2d\u5b9a\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u3064\u3044\u3066\u3082\u3053\u308c\u3089\u306e\u5358\u4f4d\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u751f\u7523\u7528\u90e8\u54c1\u306e\u8ca9\u58f2\u53d6\u5f15\u3068\u5f53\u8a72\u751f\u7523\u7528\u90e8\u54c1\u306b\u4fc2\u308b\u88fd\u9020\u30ce\u30a6\u30cf\u30a6\u306e\u4f7f\u7528\u8a31\u8afe\u53d6\u5f15\u7b49\u304c\u4e00\u4f53\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u3064\u3044\u3066\u3082\u4e00\u4f53\u3068\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=107\" target=\"_blank\">OECD\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u53ca\u3073\u7a0e\u52d9\u5f53\u5c40\u306e\u305f\u3081\u306e\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff082017\u5e74\u7248\uff09<\/a>\u300d\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u691c\u8a3c\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u5358\u4f4d\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u304a\u308a\u3001\u305d\u306e\u8da3\u65e8\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/12\/12_66_4c.htm\" target=\"_blank\">\u63aa\u7f6e\u6cd5\u901a\u905466\u306e\uff14\uff08\uff14\uff09\uff0d\uff11<\/a>\u3068\u540c\u69d8\u3068\u89e3\u3055\u308c\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 12px;\">3.9\u3000\u3000\u7406\u60f3\u7684\u306b\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u306e\u6761\u4ef6\u306e\u6700\u3082\u6b63\u78ba\u306a\u8fd1\u4f3c\u5024\u3092\u5f97\u308b\u305f\u3081\u3001\u53d6\u5f15\u3054\u3068\u306b\u72ec\u7acb\u4f01\u696d\u539f\u5247\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u500b\u3005\u306e\u53d6\u5f15\u304c\u5bc6\u63a5\u306b\u7d50\u3073\u3064\u3044\u3066\u3044\u308b\u53c8\u306f\u9023\u7d9a\u6027\u304c\u3042\u308b\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u3001\u53d6\u5f15\u3054\u3068\u306b\u9069\u6b63\u306a\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3057\u3070\u3057\u3070\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\uff41\uff09\u5546\u54c1\u53c8\u306f\u5f79\u52d9\u306e\u9577\u671f\u7684\u306a\u63d0\u4f9b\u5951\u7d04\u3001\uff42\uff09\u7121\u5f62\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u95a2\u3059\u308b\u6a29\u5229\u3001\u53ca\u3073\uff43\uff09\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u305f\u4e00\u9023\u306e\u88fd\u54c1\uff08\u4f8b\u3048\u3070\u3001\u88fd\u54c1\u30e9\u30a4\u30f3\uff09\u3067\u3001\u88fd\u54c1\u3054\u3068\u53c8\u306f\u53d6\u5f15\u3054\u3068\u306b\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u73fe\u5b9f\u7684\u3067\u306f\u306a\u3044\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u307e\u305f\u3001\u95a2\u9023\u88fd\u9020\u8005\u306b\u5bfe\u3057\u3066\u88fd\u9020\u30ce\u30a6\u30cf\u30a6\u306e\u4f7f\u7528\u8a31\u8afe\u3068\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u90e8\u54c1\u306e\u4f9b\u7d66\u3092\u884c\u3046\u3088\u3046\u306a\u5834\u5408\u3082\u3001\u500b\u3005\u306b\u72ec\u7acb\u4f01\u696d\u306e\u6761\u4ef6\u3092\u8a55\u4fa1\u3059\u308b\u3088\u308a\u3001\u4e8c\u3064\u306e\u6761\u4ef6\u3092\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u304c\u3088\u308a\u5408\u7406\u7684\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u3053\u306e\u3088\u3046\u306a\u53d6\u5f15\u306f\u3001\u6700\u9069\u306a\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u624b\u6cd5\u306b\u57fa\u3065\u304f\uff11\u3064\u53c8\u306f\u8907\u6570\u306e\u65b9\u6cd5\u3092\u7528\u3044\u3066\u3001\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3079\u304d\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u5225\u306e\u95a2\u9023\u8005\u3092\u7d4c\u7531\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u3001\u500b\u3005\u306e\u53d6\u5f15\u3092\u500b\u5225\u306b\u691c\u8a0e\u3059\u308b\u3088\u308a\u3082\u3001\u7d4c\u7531\u3059\u308b\u53d6\u5f15\u3092\u5168\u4f53\u306e\u4e00\u90e8\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u65b9\u304c\u3088\u308a\u9069\u5207\u3067\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\uff61<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -10px; margin-bottom: 3px;\">3.11\u3000\u3000\u95a2\u9023\u8005\u9593\u3067\u500b\u3005\u306b\u5951\u7d04\u3055\u308c\u3066\u3044\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6761\u4ef6\u304c\u72ec\u7acb\u4f01\u696d\u9593\u306e\u3082\u306e\u3067\u3042\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u4e00\u65b9\u3067\u3001\u95a2\u9023\u8005\u9593\u3067\u5305\u62ec\u7684\u306b\u5951\u7d04\u3055\u308c\u3066\u3044\u308b\u53d6\u5f15\u3092\u3001\u500b\u3005\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u3001\u7279\u8a31\u3001\u30ce\u30a6\u30cf\u30a6\u53ca\u3073\u5546\u6a19\u306e\u4f7f\u7528\u8a31\u8afe\u3001\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u53ca\u3073\u4e8b\u52d9\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3001\u4e26\u3073\u306b\u751f\u7523\u8a2d\u5099\u306e\u30ea\u30fc\u30b9\u306e\u3088\u3046\u306b\u3001\u6570\u591a\u304f\u306e\u4fbf\u76ca\u306b\u3064\u3044\u3066\u53d6\u5f15\u3092\u30d1\u30c3\u30b1\u30fc\u30b8\u5316\u3057\u3001\u5358\u4e00\u306e\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u53d6\u6c7a\u3081\u306f\u3001\u3057\u3070\u3057\u3070\u3001\u30d1\u30c3\u30b1\u30fc\u30b8\u53d6\u5f15\u3068\u3044\u308f\u308c\u308b\u3002\uff08\u4ee5\u4e0b\u3001\u7565\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88c1\u5224\u4f8b<\/strong><\/h4>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u8907\u6570\u3042\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u5224\u793a\u3055\u308c\u305f\uff12\u3064\u306e\u88c1\u5224\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u672c\u7530\u6280\u7814\u5de5\u696d\u4e8b\u4ef6\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><\/h4>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u7b2c\u4e00\u5be9\u306f\u3001\u6771\u4eac\u5730\u88c1\u5e73\u621026\u5e74\uff18\u670828\u65e5\u5224\u6c7a\uff08\u5e73\u621023\u5e74\uff08\u884c\u30a6\uff09\u7b2c164\u53f7\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ264-12520\uff09\u3002\u305d\u306e\u63a7\u8a34\u5be9\u306f\u6771\u4eac\u9ad8\u88c1\u5e73\u621027\u5e74\uff15\u670813\u65e5\u5224\u6c7a\uff08\u5e73\u621026\u5e74\uff08\u884c\u30b3\uff09\u7b2c347\u53f7\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ265-12659\uff09\u3002\u3044\u305a\u308c\u3082\u5224\u4f8b\u96c6\u672a\u767b\u8f09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u4ef6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u81ea\u52d5\u4e8c\u8f2a\u8eca\u7b49\u306e\u88fd\u9020\u53ca\u3073\u8ca9\u58f2\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u5185\u56fd\u6cd5\u4eba\uff38\uff08\u539f\u544a\u30fb\u88ab\u63a7\u8a34\u4eba\uff09\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u30a2\u30de\u30be\u30ca\u30b9\u5dde\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u30de\u30ca\u30a6\u30b9\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u3067\u81ea\u52d5\u4e8c\u8f2a\u8eca\u7b49\u306e\u88fd\u9020\u53ca\u3073\u8ca9\u58f2\u4e8b\u696d\u3092\u884c\u3046P1\u793e\u53ca\u3073\u305d\u306e\u5b50\u4f1a\u793e\uff08P5\u793e\u53ca\u3073P6\u793e\uff09\u3068\u306e\u9593\u3067\u3001\u81ea\u52d5\u4e8c\u8f2a\u8eca\u306e\u90e8\u54c1\u7b49\u306e\u8ca9\u58f2\u53ca\u3073\u6280\u8853\u652f\u63f4\u306e\u5f79\u52d9\u63d0\u4f9b\u53d6\u5f15\uff08\u672c\u4ef6\u56fd\u5916\u95a2\u9023\u53d6\u5f15\uff09\u3092\u884c\u3044\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u306e\u984d\u3092\u53ce\u76ca\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u51e6\u5206\u884c\u653f\u5e81\u306f\u3001\u304b\u304b\u308b\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff12\u9805\u53ca\u3073\u540c\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\uff08\u3044\u305a\u308c\u3082\u5f53\u6642\uff09\u306b\u5b9a\u3081\u308b\u300c\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u300d\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u6e80\u305f\u306a\u3044\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\uff38\u304c\u305d\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u306e\u53d6\u308a\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u672c\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u4e89\u70b9\u306f\u3001\uff38\u306e\u9593\u63a5\u5b50\u4f1a\u793e\u3067\u3042\u308bP1\u793e\u7b49\u304c\u30de\u30ca\u30a6\u30b9\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u7a0e\u5236\u4e0a\u306e\u6069\u5178\u3092\u4eab\u53d7\u3057\u3066\u591a\u984d\u306e\u5229\u76ca\u3092\u5f97\u3066\u3044\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u4e0a\u305d\u306e\u5f71\u97ff\u3092\u3069\u306e\u3088\u3046\u306b\u53cd\u6620\u3055\u305b\u308b\u304b\u306b\u3042\u3063\u305f\u3002\u3053\u306e\u4e89\u70b9\u306f\u91cd\u8981\u3067\u3042\u308a\u5225\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5224\u6c7a\u306e\u8981\u65e8\uff08\u53d6\u5f15\u5358\u4f4d\u306b\u3064\u3044\u3066\uff09<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u7b2c\u4e00\u5be9\u3067\u3042\u308b\u6771\u4eac\u5730\u88c1\u306f\u3001\u300c\u672c\u4ef6\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306f\u3001\u539f\u544a\uff38\u3068P1\u793e\u3068\u306e\u9593\u306e\u81ea\u52d5\u4e8c\u8f2a\u8eca\u306e\u7d44\u307f\u7acb\u3066\u90e8\u54c1\u306e\u8ca9\u58f2\u53d6\u5f15\u3092\u4e3b\u8981\u90e8\u5206\u3068\u3057\u3066\u3001\u4ed8\u968f\u7684\u306b\u3001\uff38\u3068P1\u793e\u7b49\u3068\u306e\u9593\u306e\u5b8c\u6210\u81ea\u52d5\u4e8c\u8f2a\u8eca\u306e\u8ca9\u58f2\u53d6\u5f15\u3001\u81ea\u52d5\u4e8c\u8f2a\u8eca\u306e\u88dc\u4fee\u90e8\u54c1\u306e\u8ca9\u58f2\u53d6\u5f15\u3001\u81ea\u52d5\u4e8c\u8f2a\u8eca\u306e\u88fd\u9020\u8a2d\u5099\u7b49\u306e\u8ca9\u58f2\u53d6\u5f15\u3001\u6280\u8853\u652f\u63f4\u306e\u5f79\u52d9\u63d0\u4f9b\u53d6\u5f15\u53ca\u3073\u7121\u5f62\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u4fc2\u308b\u53d6\u5f15\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u69cb\u6210\u3055\u308c\u3001P5\u793e\u53ca\u3073P6\u793e\u3068\u306e\u53d6\u5f15\u3092\u542b\u3081\u3066\u4e00\u4f53\u3068\u3057\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u5224\u793a\u3057\u3001\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=107\" target=\"_blank\">OECD\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u53ca\u3073\u7a0e\u52d9\u5f53\u5c40\u306e\u305f\u3081\u306e\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff082017\u5e74\u7248\uff09<\/a>\u300d\u3067\u3082\u793a\u3055\u308c\u305f\u3001\u5225\u306e\u95a2\u9023\u8005\u3092\u7d4c\u7531\u3059\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u3001\u5168\u4f53\u306e\u4e00\u90e8\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u65b9\u304c\u3088\u308a\u9069\u5207\u3067\u3042\u308b\u3068\u3057\u305f\u3002<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u4e0a\u6751\u5de5\u696d\u4e8b\u4ef6\u300b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u4ef6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u9023\u8f09<a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u300c\u91cd\u8981\u306a\u7121\u5f62\u8cc7\u7523\u300d\u304c\u5b58\u5728\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-143\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5224\u6c7a\u306e\u8981\u65e8\uff08\u53d6\u5f15\u5358\u4f4d\u306b\u3064\u3044\u3066\uff09<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u7b2c\u4e00\u5be9\u3067\u3042\u308b\u6771\u4eac\u5730\u88c1\u306f\u3001\u300c\u3081\u3063\u304d\u85ac\u54c1\u306e\u7279\u5fb4\u3084\u539f\u544a\u30b0\u30eb\u30fc\u30d7\u306e\u4e8b\u696d\u5185\u5bb9\u7b49\u3092\u524d\u63d0\u3068\u3059\u308c\u3070\u3001\u539f\u544a\u3068\u305d\u306e\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u539f\u544a\u304b\u3089\u500b\u5225\u306e\u3081\u3063\u304d\u85ac\u54c1\u306b\u3064\u3044\u3066\u306e\u88fd\u9020\u30ce\u30a6\u30cf\u30a6\u7b49\u304c\u793a\u3055\u308c\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u54c1\u63c3\u3048\u3092\u4f34\u3063\u305f\u8907\u6570\u306e\u3081\u3063\u304d\u85ac\u54c1\u306b\u95a2\u3059\u308b\u88fd\u6cd5\u3001\u4f7f\u7528\u3001\u7ba1\u7406\u7b49\u306e\u30ce\u30a6\u30cf\u30a6\u304c\u5305\u62ec\u7684\u306b\u958b\u793a\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u9867\u5ba2\u5148\u3078\u306e\u5bfe\u5fdc\u306b\u5fc5\u8981\u3068\u306a\u308b\u6280\u8853\u8a13\u7df4\u3084\u6280\u8853\u8005\u306e\u6d3e\u9063\u7b49\u306e\u5f79\u52d9\u63d0\u4f9b\u304c\u4e0d\u53ef\u5206\u4e00\u4f53\u306e\u3082\u306e\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002\u672c\u4ef6\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u3088\u3046\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u3057\u3066\u306e\u53d6\u5f15\u3068\u898b\u3066\u521d\u3081\u3066\u3001\u305d\u306e\u4fa1\u5024\u3092\u9069\u5207\u306b\u628a\u63e1\u3067\u304d\u308b\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308a\u3001\u3053\u308c\u3092\u8a31\u8afe\u88fd\u54c1\uff08\u3081\u3063\u304d\u85ac\u54c1\uff09\u3054\u3068\u306b\u500b\u5225\u306b\u5206\u89e3\u3057\u3066\u691c\u8a0e\u3059\u308b\u306e\u3067\u306f\u3001\u305d\u306e\u53d6\u5f15\u306e\u4fa1\u5024\u3092\u5341\u5206\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u300d\u3068\u5224\u793a\u3057\u3066\u3001\u539f\u544a\u306e\u4e3b\u5f35\u3092\u6392\u65a5\u3057\u3001\u672c\u4ef6\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3092\u4e00\u4f53\u306e\u53d6\u5f15\u3068\u3057\u3066\u9078\u5b9a\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3057\u305f\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>\u300c\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\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>\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304b\u3002<\/p>\n","protected":false},"author":16148,"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":[527,538,163],"backnumber":[2089],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:16:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225708"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=225708"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225708\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=225708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=225708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=225708"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=225708"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=225708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}