{"id":230323,"date":"2021-06-03T10:16:18","date_gmt":"2021-06-03T01:16:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=230323"},"modified":"2021-06-03T11:42:44","modified_gmt":"2021-06-03T02:42:44","slug":"international-article-149","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-149\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306e\u9069\u7528\u306b\u4fc2\u308b\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u306e\u985e\u4f3c\u6027\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\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306e\u9069\u7528\u306b\u4fc2\u308b\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u306e\u985e\u4f3c\u6027\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\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306f\u3001\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d\u304c\u3001\u72ec\u7acb\u306e\u7b2c\u4e09\u8005\u304b\u3089\u985e\u4f3c\u306e\u88fd\u54c1\u3092\u8cfc\u5165\u3057\u3001\u975e\u95a2\u9023\u306e\u7b2c\u4e09\u8005\u3078\u518d\u8ca9\u58f2\u3059\u308b\u969b\u306b\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u3068\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3051\u308b\u56fd\u5916\u95a2\u9023\u8005\u306e\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u304c\u985e\u4f3c\u3057\u3066\u3044\u308c\u3070\u3001\u5f53\u8a72\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306e\u5229\u76ca\u7387\u3092\u7528\u3044\u3066\u56fd\u5916\u95a2\u9023\u8005\u3078\u306e\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u304c\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u6a5f\u80fd\u53ca\u3073\u30ea\u30b9\u30af\u306e\u985e\u4f3c\u6027\u300d\u306f\u3069\u306e\u7a0b\u5ea6\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--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\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3051\u308b\u500b\u3005\u306e\u4e8b\u5b9f\u306e\u985e\u4f3c\u6027\u3060\u3051\u3067\u306a\u304f\u3001\u57fa\u672c\u7684\u306a\u4e8b\u696d\u30e2\u30c7\u30eb\u306e\u5dee\u7570\u3082\u542b\u3081\u305f\u3088\u308a\u4e0a\u4f4d\u306e\u30ec\u30d9\u30eb\u3067\u306e\u985e\u4f3c\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\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\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u53ca\u3073\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u306e\u985e\u4f3c\u6027<\/strong><\/h4>\n<p>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\uff08Resale Price Method\uff1a\uff32\uff30\u6cd5\uff09\u3068\u306f\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u6c34\u6e96\u3068\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u6c34\u6e96\u3092\u6bd4\u8f03\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u304c\u3001\u8ca9\u58f2\u4fa1\u683c\u304c\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u539f\u4fa1\u306b\u3088\u308a\u69cb\u6210\u3055\u308c\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c\u4fa1\u683c\u3068\u8fd1\u63a5\u3057\u305f\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u72ec\u7acb\u4fa1\u683c\u6bd4\u6e96\u6cd5\u306b\u6b21\u3044\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u76f4\u63a5\u7684\u306a\u65b9\u6cd5\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\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\uff11\uff09<\/span>\u3000\u3053\u306e\u3053\u3068\u306f\u3001\u539f\u4fa1\u57fa\u6e96\u6cd5\uff08Cost Plus Method\uff1a\uff23\uff30\u6cd5\uff09\u306b\u3064\u3044\u3066\u3082\u5168\u304f\u540c\u69d8\u3067\u3042\u308b\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf\" target=\"_blank\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u53c2\u8003\u4e8b\u4f8b\u96c6<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf#page=11\" target=\"_blank\">\uff17\u9801\u30ed<\/a>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff12\u9805\uff11\u53f7\u30ed\u53ca\u3073\u540c\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff16\u9805\u306f\u3001\u9069\u5207\u306a\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u3068\u3057\u3066\u3001<span style=\"color: #333399;\">\u2460<\/span>\u7279\u6b8a\u306e\u95a2\u4fc2\u306b\u306a\u3044\u8005\u304b\u3089\u8cfc\u5165\u3057\u975e\u95a2\u9023\u8005\u306b\u8ca9\u58f2\u3059\u308b\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3001<span style=\"color: #333399;\">\u2461<\/span>\u53d6\u5f15\u306e\u5bfe\u8c61\u304c\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3068\u540c\u7a2e\u53c8\u306f\u985e\u4f3c\u306e\u68da\u5378\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u306e\uff12\u70b9\u306b\u52a0\u3048\u3001<span style=\"color: #333399;\">\u2462<\/span>\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306b\u4fc2\u308b\u5f53\u8a72\u58f2\u624b\u3068\u3057\u3066\u679c\u305f\u3059\u6a5f\u80fd\u305d\u306e\u4ed6\u306b\u5dee\u7570\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3092\u6319\u3052\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\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\u305d\u306e\u4ee3\u66ff\u8981\u4ef6\u3068\u3057\u3066\u3001\u6a5f\u80fd\u305d\u306e\u4ed6\u306b\u304a\u3044\u3066\u5dee\u7570\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u7570\u306b\u3088\u308a\u751f\u305a\u308b\u5272\u5408\u306e\u5dee\u306b\u3064\u304d\u5fc5\u8981\u306a\u8abf\u6574\u3092\u52a0\u3048\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u63aa\u4ee439\u306e12\u2465\u4f46\u66f8\uff09\u3002<\/span><\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u6c34\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u305d\u308c\u81ea\u4f53\u306e\u5dee\u7570\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306b\u304f\u3044\u4e00\u65b9\u3067\u3001<span style=\"text-decoration: underline;\">\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u304c\u679c\u305f\u3059\u6a5f\u80fd\u306e\u5dee\u7570\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u304f<\/span>\u3001\u516c\u958b\u60c5\u5831\u304b\u3089\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u3092\u898b\u3044\u3060\u305b\u306a\u3044\u5834\u5408\u304c\u591a\u3044\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u304b\u3089\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\uff13\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u540c\u3058\u3002<\/span><\/p>\n<p>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u3092\u9069\u7528\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u72ec\u7acb\u4fa1\u683c\u6bd4\u6e96\u6cd5\u3068\u306f\u7570\u306a\u308a\u3001\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u53b3\u683c\u306a\u540c\u7a2e\u6027\u306f\u6c42\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u300c\u985e\u4f3c\u306e\u300d\u8cc7\u7523\u3067\u8db3\u308a\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u68da\u5378\u8cc7\u7523\u304c\u540c\u7a2e\u3067\u306a\u304f\u3066\u3082\u3001\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u304c\u985e\u4f3c\u3067\u3042\u308c\u3070\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306f\u540c\u69d8\u306e\u7387\u306b\u53ce\u6582\u3059\u308b\u306f\u305a\u3067\u3042\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u524d\u63d0\u306b\u3042\u308b\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u304c\u3069\u306e\u7a0b\u5ea6\u985e\u4f3c\u3057\u3066\u3044\u308c\u3070\u3088\u3044\u304b\u304c\u554f\u984c\u3068\u306a\u308d\u3046\u3002\u672c\u7a3f\u3067\u306f\u3001\u4e8b\u696d\u518d\u7de8\u306b\u3088\u308b\u53d6\u5f15\u5f62\u614b\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u7b2c\u4e00\u5be9\u3068\u305d\u306e\u63a7\u8a34\u5be9\u306e\u5224\u65ad\u304c\u5206\u304b\u308c\u305f\u88c1\u5224\u4f8b\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88c1\u5224\u4f8b<\/strong><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u30a2\u30c9\u30d3\u4e8b\u4ef6\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\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\uff14\uff09<\/span>\u3000\u7b2c\u4e00\u5be9\u306f\u3001\u6771\u4eac\u5730\u88c1\u5e73\u621019\u5e7412\u6708\uff17\u65e5\u5224\u6c7a\uff08\u5e73\u621017\u5e74\uff08\u884c\u30a6\uff09\u7b2c213\u53f7\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ257-10846\uff09\u3002\u305d\u306e\u63a7\u8a34\u5be9\u306f\u6771\u4eac\u9ad8\u88c1\u5e73\u621020\u5e7410\u670830\u65e5\u5224\u6c7a\uff08\u5e73\u621020\u5e74\uff08\u884c\u30b3\uff09\u7b2c20\u53f7\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ258-11061\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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Establishment\u3001\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\uff09\u306e\u6587\u8108\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3001\u53c2\u8003\u3068\u3057\u3066\u6700\u8fd1\u306e\u6211\u304c\u56fd\u53ca\u3073OECD\u306e\u52d5\u5411\u3092\u307e\u3068\u3081\u3066\u304a\u304f\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 60px; text-indent: -75px; margin-bottom: 20px; padding-left: 15px;\"><strong>\u3008\u53c2\u8003\u3009\u3000\u4ee3\u7406\u4eba\uff30\uff25\u898f\u5b9a\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u3078\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#000000;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u80cc\u666f<\/strong><\/h4>\n<p>OECD\u306eBEPS\u6700\u7d42\u5831\u544a\u66f8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u516c\u8868\u3092\u53d7\u3051\u30012017\u5e7411\u6708\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08\uff30\uff25\uff09\u306b\u95a2\u3059\u308bOECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u304c\u6539\u6b63\u3055\u308c\u3001\u6211\u304c\u56fd\u56fd\u5185\u6cd5\u306b\u304a\u3044\u3066\u3082\u3001\u4ee3\u7406\u4eba\uff30\uff25\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u898b\u76f4\u3057\uff08\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09\u304c\u884c\u308f\u308c\u305f\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\uff11\uff09<\/span>\u30002015\u5e7410\u67085\u65e5\u300c<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/tokyo\/newsroom\/oecd-presents-outputs-of-oecd-g20-beps-project-for-discussion-at-g20-finance-ministers-meeting-japanese-version.htm\" target=\"_blank\">OECD\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9<\/a>\u300d\u53c2\u7167\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u6cd5\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u524d\u306f\u3001\u4ee3\u7406\u4eba\uff30\uff25\u306b\u3064\u3044\u3066\u3001\u300c\u5916\u56fd\u6cd5\u4eba\u306e\u305f\u3081\u306b\u3001\u305d\u306e\u4e8b\u696d\u306b\u95a2\u3057\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u3053\u308c\u3092\u7d99\u7d9a\u7684\u306b\u53c8\u306f\u53cd\u5fa9\u3057\u3066\u884c\u4f7f\u3059\u308b\u8005\u3092\u3044\u3046\u300d\uff08\u65e7\u6cd5\u4ee4\uff14\u306e\uff14\u2462\u4e00\uff09\u3068\u3057\u3066\u3044\u305f\u306e\u306b\u5bfe\u3057\u3001\u6539\u6b63\u5f8c\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u3001\u53cd\u5fa9\u3057\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u53c8\u306f\u5951\u7d04\u306e\u7de0\u7d50\u306e\u305f\u3081\u306b\u53cd\u5fa9\u3057\u3066\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u8005\u3092\u300e\u5951\u7d04\u7de0\u7d50\u4ee3\u7406\u4eba\u7b49\u300f\u3068\u547c\u3073\u3001\u305d\u306e\u5951\u7d04\u7de0\u7d50\u4ee3\u7406\u4eba\u7b49\u304c\u7de0\u7d50\u3059\u308b\u5951\u7d04\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u300c\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u304c\u6240\u6709\u3057\u3001\u53c8\u306f\u4f7f\u7528\u306e\u6a29\u5229\u3092\u6709\u3059\u308b\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u6240\u6709\u6a29\u3092\u79fb\u8ee2\u3057\u3001\u53c8\u306f\u4f7f\u7528\u306e\u6a29\u5229\u3092\u4e0e\u3048\u308b\u305f\u3081\u306e\u5951\u7d04\u300d\uff08\u6cd5\u4ee4\uff14\u306e\uff14\u2466\u4e8c\uff09\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306e\u898f\u5b9a\u3067\u306f\u3001\u81ea\u5df1\u306e\u540d\u7fa9\u3067\u59d4\u8a17\u8005\u306e\u305f\u3081\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u306e\u65e5\u672c\u5b50\u4f1a\u793e\uff08\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\uff09\u304c\u3001\u4ee3\u7406\u4eba\uff30\uff25\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u5fc5\u305a\u3057\u3082\u660e\u3089\u304b\u3067\u306f\u306a\u304b\u3063\u305f\u3068\u3053\u308d\u3001\u65e5\u672c\u5b50\u4f1a\u793e\u304c\u3001\u81ea\u5df1\u306e\u540d\u7fa9\u3092\u3082\u3063\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u308c\u304c\u6d77\u5916\u89aa\u4f1a\u793e\u306e\u6240\u6709\u3059\u308b\u7269\u54c1\u7b49\u3092\u8ca9\u58f2\u3059\u308b\u5951\u7d04\u3067\u3042\u308c\u3070\u3001\u65e5\u672c\u5b50\u4f1a\u793e\u304c\u6d77\u5916\u89aa\u4f1a\u793e\u306e\uff30\uff25\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u3063\u305f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u884c\u52d5\u3059\u308b\u8005\uff08\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\uff09\u304c\u3001\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u72ec\u7acb\u3057\u3066\u901a\u5e38\u306e\u65b9\u6cd5\u3067\u696d\u52d9\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u300c\u5951\u7d04\u7de0\u7d50\u4ee3\u7406\u4eba\u7b49\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08\u72ec\u7acb\u4ee3\u7406\u4eba\u3068\u306a\u308b\uff09\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6cd5\u4ee4\uff14\u306e\uff14\u2467\uff09\u304c\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u304c\u5916\u56fd\u6cd5\u4eba\u306b\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e50\uff05\u8d85\u3092\u76f4\u63a5\u9593\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u72ec\u7acb\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6cd5\u4ee4\uff14\u306e\uff14\u2468\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u79df\u7a0e\u6761\u7d04\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\uff30\uff25\u306e\u5224\u5b9a\u306b\u95a2\u3057\u3066\u306f\u3001\u5f93\u524d\u3088\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306e\u898f\u5b9a\u304c\u56fd\u5185\u6cd5\u306b\u512a\u5148\u3055\u308c\u3066\u304a\u308a\u30012017\u5e74\u6539\u6b63\u524d\u306eOECD\u30e2\u30c7\u30eb\u6761\u7d04\uff15\u6761\u300a\u6052\u4e45\u7684\u65bd\u8a2d\u300b\uff16\u9805\u3067\u306f\u3001\u300c\u901a\u5e38\u306e\u65b9\u6cd5\u3067\u696d\u52d9\u3092\u884c\u3046\u4ef2\u7acb\u4eba\u3001\u554f\u5c4b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u305d\u306e\u4ed6\u306e\u72ec\u7acb\u306e\u5730\u4f4d\u3092\u6709\u3059\u308b\u4ee3\u7406\u4eba\u3092\u901a\u3058\u3066\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u7406\u7531\u306e\u307f\u3067\u306f\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u306a\u3044\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u79df\u7a0e\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u9650\u308a\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\uff08\u554f\u5c4b\uff09\u304c\uff30\uff25\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u3068\u8003\u3048\u3089\u308c\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\u300c\u3068\u3044\u3084\u300d\u3068\u8aad\u307f\u3001\u65e7\u5546\u6cd5551\u6761\u3067\u306f\u3001\u300c\u81ea\u5df1\u306e\u540d\u3092\u3082\u3063\u3066\u4ed6\u4eba\u306e\u305f\u3081\u306b\u7269\u54c1\u306e\u8ca9\u58f2\u53c8\u306f\u8cb7\u3044\u5165\u308c\u3092\u696d\u3068\u3059\u308b\u8005\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u305f\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u6211\u304c\u56fd\u304c\u7de0\u7d50\u3059\u308b\u79df\u7a0e\u6761\u7d04\u4e2d\u3001BEPS\u6700\u7d42\u5831\u544a\u66f8\u516c\u8868\u5f8c\u306b\u7f72\u540d\u3055\u308c\u305f\u3082\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3001\u3042\u308b\u3044\u306f\u4ee5\u4e0b\u3067\u8ff0\u3079\u308bBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u7de0\u7d50\u5f8c\u306f\u72b6\u6cc1\u304c\u4e00\u5909\u3057\u305f\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\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\uff13\uff09<\/span>\u3000\u76f4\u8fd1\u306e\u4f8b\u3067\u3044\u3048\u3070\u30012021\u5e74\uff15\u6708\uff11\u65e5\u767a\u52b9\u306e\u30b9\u30da\u30a4\u30f3\u3068\u306e\u65b0\u79df\u7a0e\u6761\u7d04\uff15\u6761\uff16\u9805\u3067\u306f\u3001\u65b0\u3057\u3044\u4ee3\u7406\u4eba\uff30\uff25\u306e\u898f\u5b9a\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000BEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04<\/strong><\/h4>\n<p>\u3053\u308c\u307e\u3067\u6211\u304c\u56fd\u304c\u7de0\u7d50\u3057\u305f\u79df\u7a0e\u6761\u7d04\u306f\u3001OECD\u30e2\u30c7\u30eb\u6761\u7d04\u304c\u6539\u8a02\u3055\u308c\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u305d\u308c\u306b\u4f75\u305b\u3066\u76f4\u3061\u306b\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u304c\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u7b56\u5b9a\u3055\u308c\u305f\u5404\u7a2e\u63aa\u7f6e\u306e\u3046\u3061\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u65e2\u5b58\u306e\u6761\u7d04\u306e\u6539\u8a02\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u540c\u63aa\u7f6e\u3092\u3001\u540c\u6642\u306b\u3001\u304b\u3064\u52b9\u7387\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u300cBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\uff08MLI\uff1aMultilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion And Profit Shifting\uff09\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u304c\u7de0\u7d50\u3055\u308c\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u5e73\u6210 31\u5e74\uff11\u6708\uff11\u65e5\u306b\u767a\u52b9\u3057\u3066\u3044\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\uff14\uff09<\/span>\u3000\u7c73\u56fd\u306f\u672c\u6761\u7d04\u306b\u7f72\u540d\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306f\u672c\u6761\u7d04\u306b\u3088\u308b\u4fee\u6b63\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u672c\u6761\u7d04\u306e\u7de0\u7d04\u56fd\u306f\u3001\u672c\u6761\u7d04\u306b\u898f\u5b9a\u3059\u308b\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308bBEPS\u9632\u6b62\u63aa\u7f6e\u306e\u3044\u305a\u308c\u3092\u65e2\u5b58\u306e\u79df\u7a0e\u6761\u7d04\u306b\u9069\u7528\u3059\u308b\u304b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6211\u304c\u56fd\u306f\u672c\u6761\u7d0412\u6761\u306b\u3044\u3046\u3001\u300c\u554f\u5c4b\u5951\u7d04\u53ca\u3073\u3053\u308c\u306b\u985e\u3059\u308b\u65b9\u7b56\u3092\u901a\u3058\u305f\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u5730\u4f4d\u306e\u4eba\u70ba\u7684\u306a\u56de\u907f\uff08\u306e\u9632\u6b62\uff09\u300d\u3092\u9078\u629e\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u6211\u304c\u56fd\u304c\u672c\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u9078\u629e\u3057\u305f\u56fd\u30fb\u5730\u57df\u304c41\u3042\u308b\u3002\u305d\u306e\u3046\u3061\u6211\u304c\u56fd\u3068\u306e\u4ea4\u6e09\u304c\u7d42\u4e86\u3057\u305f\u56fd\u30fb\u5730\u57df\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u7701\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u9806\u6b21\u516c\u8868\u3055\u308c\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3001\u3053\u308c\u3089\u306e\u56fd\u30fb\u5730\u57df\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306e\uff30\uff25\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u540c12\u6761\u306e\u898f\u5b9a\u306b\u7f6e\u304d\u63db\u308f\u308b\u3053\u3068\u3068\u306a\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\uff15\uff09<\/span>\u30002021\u5e74\uff13\u670831\u65e5\u73fe\u5728\u3001\u672c\u6761\u7d04\u306e\u6279\u51c6\u66f8\u7b49\u3092\u5bc4\u8a17\u3057\u305f\u56fd\u306f31\u30f6\u56fd\u3042\u308b\u3002\u8a73\u7d30\u306f\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/tax_convention\/press_release\/index.htm\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9<\/a>\u300f\u53c2\u7167\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4eca\u5f8c\u306e\u5c55\u958b<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\uff30\uff25\u8a8d\u5b9a\u306e\u67a0\u7d44\u307f\u3067\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\uff30\uff25\u5e30\u5c5e\u6240\u5f97\u306e\u59a5\u5f53\u6027\u304c\u554f\u984c\u3068\u306a\u308b\u304c\u3001\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u304c\u5916\u56fd\u89aa\u4f1a\u793e\u304b\u3089\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u53ce\u5165\u3092\u552f\u4e00\u306e\u53ce\u5165\u6e90\u3068\u3059\u308b\u4ee5\u4e0a\u3001\u540c\u53ce\u5165\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u3057\u3066\u9069\u5207\u304b\u3069\u3046\u304b\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7d50\u5c40\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u554f\u984c\u3068\u3057\u3066\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\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\uff16\uff09<\/span>\u3000 Grant Thornton\u300c\u56fd\u969b\u7a0e\u52d9\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\uff082018\u5e74\uff18\u6708\uff09\u300d\u53c2\u7167\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u63aa\u6cd566\u306e\uff14\u2461\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c66\u6761\u306e\uff14\u7b2c\uff12\u9805\u7b2c\uff11\u53f7<\/p>\n<\/div>\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>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306f\u3001\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d\u304c\u3001\u72ec\u7acb\u306e\u7b2c\u4e09\u8005\u304b\u3089\u985e\u4f3c\u306e\u88fd\u54c1\u3092\u8cfc\u5165\u3057\u3001\u975e\u95a2\u9023\u306e\u7b2c\u4e09\u8005\u3078\u518d\u8ca9\u58f2\u3059\u308b\u969b\u306b\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u3068\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3051\u308b\u56fd\u5916\u95a2\u9023\u8005\u306e\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u304c\u985e\u4f3c\u3057\u3066\u3044\u308c\u3070\u3001\u5f53\u8a72\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306e\u5229\u76ca\u7387\u3092\u7528\u3044\u3066\u56fd\u5916\u95a2\u9023\u8005\u3078\u306e\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u304c\u3001\u3053\u3053\u3067\u3044\u3046\u6a5f\u80fd\u53ca\u3073\u30ea\u30b9\u30af\u306e\u985e\u4f3c\u6027\u306f\u3069\u306e\u7a0b\u5ea6\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3057\u3087\u3046\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":[2098],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 11:26:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/230323"}],"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=230323"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/230323\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=230323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=230323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=230323"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=230323"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=230323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}