{"id":229813,"date":"2021-05-27T10:19:54","date_gmt":"2021-05-27T01:19:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=229813"},"modified":"2021-05-27T10:51:30","modified_gmt":"2021-05-27T01:51:30","slug":"international-article-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-148\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c25\u56de\u3011\u300c\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306e\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u3068\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\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\u7b2c25\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306e\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u3068\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u300d<\/strong><\/h4>\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\u3000Made in America Tax Plan\u306e\u767a\u8868<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u672c\u5e74\uff13\u6708\u672b\u306b\u7c73\u56fd\u30d0\u30a4\u30c7\u30f3\u5927\u7d71\u9818\u306f\u3001\u4eca\u5f8c\uff18\u5e74\u9593\u306b\u308f\u305f\u308b\uff12\u51462,500\u5104\u30c9\u30eb\u898f\u6a21\u306e\u30a4\u30f3\u30d5\u30e9\u6295\u8cc7\u8a08\u753b\u3092\u767a\u8868\u3057\u3001\u305d\u306e\u305f\u3081\u306e\u8ca1\u6e90\u63aa\u7f6e\u3068\u3057\u3066\u8ca1\u52d9\u7701\u306f\u201dMade in America Tax Plan\uff08\u4ee5\u4e0b\u300c\u30d7\u30e9\u30f3\u300d\u3068\u7565\u3059\uff09\u201c\u3068\u547c\u3070\u308c\u308b\u6cd5\u4eba\u7a0e\u5897\u7a0e\u63aa\u7f6e\u6848\u3092\uff14\u6708\u306b\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u4e2d\u5fc3\u3092\u306a\u3059\u65bd\u7b56\u306f\u3001\u30c8\u30e9\u30f3\u30d7\u524d\u653f\u6a29\u304c\u884c\u3063\u305f\u5927\u5e45\u306a\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\uff0835\uff05\u304b\u308921\uff05\u3078\uff09\u898f\u6a21\u3092\u534a\u5206\u306b\u7e2e\u5c0f\u3059\u308b\uff08\u4e2d\u9593\u70b9\u3067\u3042\u308b28\uff05\u306b\u9006\u623b\u308a\uff09\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u969b\u306b\u3001\u7c73\u56fd\u4f01\u696d\u3084\u7c73\u56fd\u52b4\u50cd\u8005\u306e\u7a0e\u8ca0\u62c5\u9762\u3067\u306e\u56fd\u969b\u7af6\u4e89\u529b\u7dad\u6301\u306b\u3082\u914d\u616e\u3057\u306a\u304c\u3089\u3001\u5229\u76ca\u306e\u6d77\u5916\u6d41\u51fa\u306e\u963b\u6b62\u3092\u5fb9\u5e95\u5316\u3059\u308b\u65b9\u5411\u3067\u306e\u91cd\u8981\u306a\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u6539\u6b63\u3082\u4ed8\u52a0\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u6539\u6b63\u6848\u304b\u3089\u306f\u3001\u73fe\u5728G20\/OECD\u304c\u6700\u7d42\u5408\u610f\u306b\u5411\u3051\u3066\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u8ab2\u7a0e\u30eb\u30fc\u30eb\u4f5c\u308a\u3092\u3001\u7c73\u56fd\u304c\u30ea\u30fc\u30c9\u3057\u3066\u5408\u610f\u306b\u81f3\u308a\u305f\u3044\u3068\u306e\u5f37\u3044\u610f\u6b32\u3082\u3046\u304b\u304c\u308f\u308c\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u306e\u540c\u30d7\u30e9\u30f3\u306e\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u306e\u9aa8\u683c\u3092\u691c\u8a3c\u3057\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306e\u73fe\u5728\u9032\u884c\u4e2d\u306e\u653f\u6cbb\u6298\u885d\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3092\u4e88\u6e2c\u3057\u3066\u307f\u305f\u3044\u3002<!--more--><\/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>\uff12\u3000\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u4e0b\u3067\u306e\u6539\u6b63\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306b\u5bfe\u3059\u308b\u8a55\u4fa1<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306b\u3088\u308b\u7c73\u56fd\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u629c\u672c\u6539\u6b63\uff08\u7c73\u56fd\u4f01\u696d\u306e\u56fd\u969b\u7af6\u4e89\u529b\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u53ca\u3073\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\uff08\u30c6\u30ea\u30c8\u30ea\u30a2\u30eb\u65b9\u5f0f\uff09\u306e\u5c0e\u5165\u3068\u3001\u3053\u308c\u306b\u5408\u308f\u305b\u305f\u7121\u5f62\u8cc7\u7523\u306e\u6d77\u5916\u79fb\u8ee2\u3092\u9632\u6b62\u3059\u308b\u8da3\u65e8\u3092\u4e2d\u5fc3\u3068\u3059\u308bGILTI\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u7121\u5f62\u8cc7\u7523\u4f4e\u8ab2\u7a0e\u6240\u5f97\u5bfe\u7b56\u7a0e\u5236\uff09\u3001BEAT\uff08\u7a0e\u6e90\u6d78\u98df\u30fb\u6feb\u7528\u9632\u6b62\u7a0e\uff09\u3001FDII\uff08\u5916\u56fd\u7531\u6765\u7121\u5f62\u8cc7\u7523\u6240\u5f97\u7a0e\u5236\uff09\u306e\uff13\u70b9\u30bb\u30c3\u30c8\u7a0e\u5236\u306e\u5275\u8a2d\uff09\u306b\u5bfe\u3057\u3066\u3001\u4eca\u56de\u306e\u30d7\u30e9\u30f3\u306f\u3001\u5404\u7a2e\u306e\u7d71\u8a08\u30c7\u30fc\u30bf\u3092\u793a\u3057\u3064\u3064\u3001\u4ee5\u4e0b\u306e\u5426\u5b9a\u7684\u306a\u8a55\u4fa1\u3092\u884c\u3063\u3066\u3044\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: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7a0e\u7387\u5f15\u4e0b\u3052\u3068\u30c6\u30ea\u30c8\u30ea\u30a2\u30eb\u8ab2\u7a0e\u306e\u5c0e\u5165\u306f\u3001\u5f53\u521d\u76ee\u7684\u3068\u3057\u305f\u56fd\u5185\u6295\u8cc7\u62e1\u5927\u306b\u3088\u308b\u7d4c\u6e08\u6210\u9577\u306b\u76ee\u306b\u898b\u3048\u3066\u5bc4\u4e0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u73fe\u884c\u7a0e\u7387\u306e\u4e0b\u3067\u306eGILTI\u7a0e\u5236\u53ca\u3073FDII\u7a0e\u5236\u306f\u3001\u3080\u3057\u308d\u5229\u76ca\u306e\u6d77\u5916\u6d41\u51fa\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u58f2\u4e0a\u539f\u4fa1\u3092\u63a7\u9664\u3057\u5927\u4f01\u696d\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3059\u308bBEAT\u7a0e\u5236\u3082\u3001\u5e95\u8fba\u3078\u306e\u79df\u7a0e\u7af6\u4e89\u5bfe\u7b56\u3068\u3057\u3066\u306f\u975e\u52b9\u7387\u3067\u3042\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\u30d7\u30e9\u30f3\u306b\u542b\u3081\u3089\u308c\u305f\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u6539\u5b9a\u6848<\/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\u3000GILTI\/FDII\u7a0e\u5236\u95a2\u4fc2<\/strong><\/h4>\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<ul>\n<li>\u5b9f\u52b9\u7a0e\u7387\u309221\uff05\u306b\u3059\u308b\u65b9\u5411\u3067\u306eGILTI\u7279\u5225\u63a7\u9664\u7387\u306e\u5f15\u4e0b\u3052\uff0850\uff05\u304b\u308925\uff05\u3078\uff09<\/li>\n<li>GILTI\u6240\u5f97\u304b\u3089\u9069\u683c\u4e8b\u696d\u8cc7\u7523\u6295\u8cc7\u984d\u306e10\uff05\u3092\u63a7\u9664\u3059\u308b\u5236\u5ea6\uff08QBAI\u63a7\u9664\uff09\u306e\u5ec3\u6b62\u53ca\u3073GILTI\u6240\u5f97\u306e\u56fd\u5225\u8a08\u7b97\u3078\u306e\u79fb\u884c<\/li>\n<li>FDII\u5236\u5ea6\u306e\u5ec3\u6b62<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u63d0\u6848\u306e\u80cc\u666f\u306b\u306f\u3001\u30c8\u30e9\u30f3\u30d7\u6539\u6b63\u304c\u8a31\u5bb9\u3057\u305f\u56fd\u5916\u6295\u8cc7\u306e\u512a\u9047\u6271\u3044\uff08\u5b9f\u8cea10.5\uff05\u307e\u3067\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\uff09\u306b\u3088\u308a\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306e\u6d77\u5916\u79fb\u8ee2\u306f\u9ad8\u6b62\u307e\u308a\u3057\u305f\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u306e\u8a8d\u8b58\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30d9\u30fc\u30b9\u306eGILTI\u6240\u5f97\u306e\u30d6\u30ec\u30f3\u30c7\u30a3\u30f3\u30b0\u8a08\u7b97\u306b\u3064\u3044\u3066\u3082\u3001\u5e95\u8fba\u3078\u306e\u7af6\u4e89\u5bfe\u7b56\u3068\u3057\u3066\u4e0d\u5341\u5206\u3068\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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title=\"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c22\u56de\u3011\u300c\u5305\u6442\u7684\u67a0\u7d44\uff08IF\uff09\u627f\u8a8d\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u65b0\u30eb\u30fc\u30eb\u6848\uff08\u9752\u5199\u771f\uff09\u306e\u8ab2\u984c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-138\/\" target=\"_blank\">\u3010\u7b2c22\u56de\u3011<\/a>\u53c2\u7167\uff09\uff09\u306b\u671f\u5f85\u3059\u308b\u3068\u3057\u305f\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\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u5354\u8b70\u306b\u53ca\u307c\u3059\u5f71\u97ff<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u7c73\u56fd\u306e\u7a0e\u5236\u6539\u6b63\u306e\u5e30\u8da8\u306f\u3001\u8b70\u4f1a\u306e\u5be9\u8b70\u306b\u304b\u304b\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u304b\u3089\u30ed\u30d3\u30fc\u6d3b\u52d5\u3082\u672c\u683c\u5316\u3059\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002\u4e21\u9662\u3067\u304b\u308d\u3046\u3058\u3066\u591a\u6570\u3092\u78ba\u4fdd\u3057\u305f\u6c11\u4e3b\u515a\u653f\u6a29\u306b\u3068\u3063\u3066\u3082\u3001\u6cd5\u6848\u6210\u7acb\u307e\u3067\u306b\u306f\u5354\u8b70\u306e\u96e3\u822a\u304c\u4e88\u6e2c\u3055\u308c\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u672c\u30d7\u30e9\u30f3\u304cOECD\u3067\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u56fd\u969b\u5354\u8abf\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3092\u898b\u901a\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u63d0\u6848\u306e\u3046\u3061\u3001\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u591a\u56fd\u9593\u5354\u8b70\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u306f\u3001\u306a\u3093\u3068\u3044\u3063\u3066\u3082\u3001GILTI\u6539\u9769\uff08\u7279\u5225\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u306b\u3088\u308b\u5408\u7b97\u8ab2\u7a0e\u3059\u308b\u969b\u306e\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\uff0821\uff05\uff09\u7b49\uff09\u3067\u3042\u308b\u3002\u56fd\u969b\u5354\u8abf\u3078\u306e\u5fa9\u5e30\u3092\u5ba3\u8a00\u3057\u305f\u7c73\u56fd\u306b\u3068\u3063\u3066\u306f\u3001\u4e0a\u8ff0\u306e\u9752\u5199\u771f\u3067\u3001\u7b2c\uff12\u306e\u67f1\u306e\u5408\u7b97\u8ab2\u7a0e\u30eb\u30fc\u30eb\uff08IIR\uff09\u3068\u4f75\u5b58\u3057\u3046\u308b\u3068\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u305fGILTI\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u540c\u30d7\u30e9\u30f3\u306e\u5185\u5bb9\u304cG20\/OECD\u3067\u9054\u6210\u3055\u308c\u308b\u6700\u7d42\u5408\u610f\u3068\u5e73\u4ec4\u304c\u5408\u308f\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u30d7\u30e9\u30f3\u3067\u306f\u3001G20\/OECD\u304c\u60f3\u5b9a\u3057\u3066\u3044\u305f\u7a0e\u7387\u95be\u5024\u30ec\u30d9\u30eb\u3088\u308a\u3082\u9ad8\u3081\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b21\uff05\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u3063\u3066\u3001\u30a4\u30a8\u30ec\u30f3\u8ca1\u52d9\u9577\u5b98\u306b\u3088\u308b\u30df\u30cb\u30de\u30e0\u7a0e\u5408\u610f\u306b\u5411\u3051\u305f\u56fd\u969b\u793e\u4f1a\u3078\u306e\u50cd\u304d\u304b\u3051\u304c\u3001\u6700\u8fd1\u5f37\u5316\u3055\u308c\u3066\u3044\u308b\u3002\u30df\u30cb\u30de\u30e0\u7a0e\u69cb\u60f3\u306b\u3064\u3044\u3066\u306f\u3001\u9752\u5199\u771f\u3067\u305d\u306e\u9aa8\u683c\u304c\u716e\u8a70\u307e\u308a\u3064\u3064\u3042\u308b\u3068\u306f\u3044\u3048\u3001\u6839\u5e79\u3068\u306a\u308b\u7a0e\u7387\u95be\u5024\u3092\u4e2d\u5fc3\u306b\u3001\u5404\u56fd\u306b\u3068\u3063\u3066\u306f\u81ea\u56fdCFC\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u306a\u3069\u306e\u8996\u70b9\u304c\u3042\u308a\u3001\u5236\u5ea6\u8a2d\u8a08\u306b\u3064\u3044\u3066\u306e\u5404\u8ad6\u9078\u629e\u80a2\u306f\u5fc5\u305a\u3057\u3082\u96c6\u7d04\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u69cb\u60f3\u306e\u8a73\u7d30\u8a2d\u8a08\u3068\u7a0e\u7387\u95be\u5024\u3092\u5de1\u308b\u8b70\u8ad6\u306f\u3001\u7c73\u56fd\u304c\u5148\u51fa\u3057\u3057\u305f\u672c\u4ef6\u30d7\u30e9\u30f3\u3092\u8e0f\u307f\u53f0\u306b\u3057\u305f\u653f\u6cbb\u6298\u885d\u304c\u7d9a\u304f\u3068\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30d7\u30e9\u30f3\u306b\u307f\u3089\u308c\u308b<span style=\"color: #cd853f;\">\u2460<\/span>GILTI\u306e\u5408\u7b97\u8ab2\u7a0e\u8a08\u7b97\u306e\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30d6\u30ec\u30f3\u30c7\u30a3\u30f3\u30b0\u304b\u3089\u3001\u9752\u5199\u771f\u3068\u540c\u69d8\u306e\u56fd\u5225\u30d6\u30ec\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u4fee\u6b63\u3055\u308c\u3066\u3044\u308b\u70b9\u3068\u3001<span style=\"color: #cd853f;\">\u2461<\/span>BEAT\u5ec3\u6b62\u306b\u3088\u3063\u3066\u9752\u5199\u771f\u306e\u9069\u7528\u5e8f\u5217\uff08IIR\u3092\u512a\u5148\u3057UTPR\uff08\u8efd\u8ab2\u7a0e\u652f\u6255\u3044\u30eb\u30fc\u30eb\uff09\u3092\u30d0\u30c3\u30af\u30b9\u30c8\u30c3\u30d7\u3068\u3059\u308b\uff09\u3068\u306f\u6574\u5408\u6027\u304c\u3068\u308c\u3066\u3044\u308b\u70b9\u306f\u3001\u5408\u610f\u4fc3\u9032\u306e\u89b3\u70b9\u304b\u3089\u306f\u8a55\u4fa1\u3055\u308c\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3014\u8ffd\u8a18\u3015<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#cd5c5c;\"><\/div>\n\u7c73\u56fd\u8ca1\u52d9\u7701\u306f\uff15\u670820\u65e5\u3001\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u7b2c\uff12\u306e\u67f1\u3067\u4e3b\u5f35\u3055\u308c\u308b\u5168\u4e16\u754c\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u7a0e\u7387\u3092\u300c\u5c11\u306a\u304f\u3068\u308215\uff05\u4ee5\u4e0a\u300d\u3068\u3059\u308b\u63d0\u6848\u3092OECD\u306b\u63d0\u51fa\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u30d7\u30e9\u30f3\u306eGILTI\u306e\u95be\u5024\uff0821\uff05\uff09\u3067\u306f\u306a\u304f\u3001\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u95be\u5024\uff0815\uff05\uff09\u307e\u3067\u8b72\u6b69\u3057\u3046\u308b\u3068\u3057\u305f\u3082\u306e\u3067\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306a\u3069\u6b27\u5dde\u306e\u4f4e\u7a0e\u7387\u56fd\u3078\u306e\u914d\u616e\u3092\u793a\u3057\u305f\u3082\u306e\u3068\u307f\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7b2c\uff11\u306e\u67f1\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u5bfe\u8c61\u4f01\u696d\u306b\u3064\u3044\u3066\u3082\u3001\u5229\u76ca\u7387\u3068\u58f2\u4e0a\u9ad8\u898f\u6a21\u3067\u5168\u4e16\u754c100\u793e\u7a0b\u5ea6\u306b\u9650\u5b9a\u3059\u308b\u7c73\u56fd\u6848\u3092\u30d9\u30fc\u30b9\u306bOECD\u304c\u6700\u7d42\u8abf\u6574\u306b\u5165\u3063\u305f\u3068\u306e\u5831\u9053\u304c\u3055\u308c\u3066\u3044\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\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u5e74\uff13\u6708\u672b\u306b\u7c73\u56fd\u30d0\u30a4\u30c7\u30f3\u5927\u7d71\u9818\u306f\u3001\u4eca\u5f8c\uff18\u5e74\u9593\u306b\u308f\u305f\u308b\uff12\u51462,500\u5104\u30c9\u30eb\u898f\u6a21\u306e\u30a4\u30f3\u30d5\u30e9\u6295\u8cc7\u8a08\u753b\u3092\u767a\u8868\u3057\u3001\u305d\u306e\u305f\u3081\u306e\u8ca1\u6e90\u63aa\u7f6e\u3068\u3057\u3066\u8ca1\u52d9\u7701\u306f\u201dMade in America Tax Plan\uff08\u4ee5\u4e0b\u300c\u30d7\u30e9\u30f3\u300d\u3068\u7565\u3059\uff09\u201c\u3068\u547c\u3070\u308c\u308b\u6cd5\u4eba\u7a0e\u5897\u7a0e\u63aa\u7f6e\u6848\u3092\uff14\u6708\u306b\u516c\u8868\u3057\u305f\u3002<br 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