{"id":230843,"date":"2021-06-10T10:20:47","date_gmt":"2021-06-10T01:20:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=230843"},"modified":"2021-06-09T10:22:57","modified_gmt":"2021-06-09T01:22:57","slug":"tax-article-409","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-409\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c96\u56de\u3011\u300c\u7bc0\u7a0e\u7fa9\u52d9\u306a\u308b\u3082\u306e\u306e\u6b63\u4f53\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"

\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n

\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n

\u3010\u7b2c96\u56de\u3011<\/strong><\/h4>\n

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 <\/p>\n

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\n\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n

 <\/p>\n

\n\t\t

\u300a\uff08\u305d\u306e\uff11\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u306f\u3058\u3081\u306b<\/strong><\/p>\n

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\uff11\u3000<\/strong>\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/p>\n

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\n\t\t

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\n

\n\t\t

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\uff12\u3000\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9<\/strong><\/h4>\n

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\n\t\t

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\u3053\u308c\u307e\u3067\u306e\u88c1\u5224\u4f8b\u306f\u3001\u305d\u306e\u70b9\u306b\u8e0f\u307f\u8fbc\u307e\u305a\u306b\u3001\u7a0e\u7406\u58eb\u6cd5\uff11\u6761\u3092\u6839\u62e0\u306b\u3001\u4e00\u822c\u7684\u306a\u7a0e\u7406\u58eb\u306e\u7fa9\u52d9\u3068\u3057\u3066\u3001\u300c\u6709\u5229\u306a\u7a0e\u52d9\u4e0a\u306e\u51e6\u7406\u65b9\u6cd5\u3092\u9078\u629e\u3059\u3079\u304d\u7fa9\u52d9\u300d\u306a\u308b\u3082\u306e\u3092\u8aac\u793a\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u679c\u305f\u3057\u3066\u3001\u7a0e\u7406\u58eb\u6cd5\uff11\u6761\u306e\u3088\u3046\u306a\u300c\u4f7f\u547d\u300d\u3092\u793a\u3059\u8a13\u793a\u898f\u5b9a\u3092\u6839\u62e0\u3068\u3057\u3066\u3001\u4e00\u822c\u7684\u306a\u7a0e\u7406\u58eb\u306e\u7fa9\u52d9\u3092\u5c0e\u304d\u51fa\u3059\u3053\u3068\u304c\u53ef\u80fd\u306a\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n

\uff13\u3000\u4fe1\u8a8d\u7fa9\u52d9<\/strong><\/h4>\n

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\u3053\u308c\u306f\u3001\u4e00\u822c\u7684\u306b\u8907\u96d1\u56f0\u96e3\u3068\u3044\u308f\u308c\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u540c\u69d8\u3001\u5546\u54c1\u306e\u4ed5\u7d44\u307f\u304c\u8907\u96d1\u3067\u3042\u308b\u304b\u3001\u53d6\u5f15\u60c5\u5831\u306e\u53ce\u96c6\u3084\u5224\u65ad\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3068\u3044\u3063\u305f\u53d6\u5f15\u5f62\u614b\u306e\u7279\u6b8a\u6027\u304c\u305d\u306e\u80cc\u666f\u306b\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n

\u304b\u3088\u3046\u306a\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u82f1\u7c73\u6cd5\u3067\u306f\u4fe1\u8a8d\u7fa9\u52d9\uff08fiduciary duty\uff09\u304c\u8a8d\u3081\u3089\u308c\u3001\u305d\u306e\u524d\u63d0\u3068\u3057\u3066\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u4fe1\u983c\u30fb\u4f9d\u5b58\u95a2\u4fc2\u306b\u4fe1\u8a8d\u95a2\u4fc2\uff08fiduciary relation\uff09\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u3053\u3053\u306b\u3044\u3046\u4fe1\u8a8d\u7fa9\u52d9\u3068\u306f\u3001\u4fe1\u8a8d\u95a2\u4fc2\u306e\u8a8d\u3081\u3089\u308c\u308b\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u4e00\u65b9\u5f53\u4e8b\u8005\uff08fiduciary\uff1a\u4fe1\u8a8d\u8005\uff09\u306e\u4fe1\u983c\u3092\u53d7\u3051\u305f\u5074\u306e\u5f53\u4e8b\u8005\uff08principal\uff1a\u53d7\u8a8d\u8005\uff09\u306b\u8ab2\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u3001\u3082\u3063\u3071\u3089\u4fe1\u8a8d\u8005\u65b9\u306e\u5229\u76ca\u3092\u56f3\u308b\u305f\u3081\u306b\u300c\u6700\u9ad8\u5ea6\u306e\u4fe1\u7fa9\u8aa0\u5b9f\u3092\u5c3d\u304f\u3057\u3066\u884c\u52d5\u300d\u3059\u3079\u304d\u7fa9\u52d9\u3001\u3042\u308b\u3044\u306f\u4fe1\u8a8d\u8005\u306e\u300c\u5229\u76ca\u306e\u6700\u5927\u5316\u306e\u305f\u3081\u306b\u50cd\u304f\u300d\u3079\u304d\u7fa9\u52d9\u3092\u3044\u3046\u3068\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u4fe1\u8a8d\u7fa9\u52d9\u306f\u3001\u76f8\u5f53\u306a\u6ce8\u610f\u7fa9\u52d9\uff08due care\uff09\u3001\u5fe0\u5b9f\u7fa9\u52d9\uff08duty of loyalty\uff09\u3001\u53ca\u3073\u6700\u5927\u8aa0\u5b9f\u7fa9\u52d9\uff08utmost good faith\uff09\u3092\u5185\u5bb9\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u3053\u306e\u7fa9\u52d9\u306f\u82f1\u7c73\u6cd5\u7531\u6765\u306e\u8003\u3048\u65b9\u3067\u3042\u308a\u3001\u6211\u304c\u56fd\u3067\u306f\u3001\u4fe1\u8a8d\u7fa9\u52d9\u306e\u4e2d\u6838\u3092\u306a\u3059\u5fe0\u5b9f\u7fa9\u52d9\u304c\u4fe1\u8a17\u6cd5\u4e0a\u7b49\u306b\u8a8d\u3081\u3089\u308c\u308b\u307b\u304b\u306f\u3001\u6cd5\u898f\u5b9a\u4e2d\u3067\u3053\u308c\u3092\u5b9a\u3081\u308b\u3082\u306e\u306f\u306a\u3044\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u91d1\u878d\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u91d1\u878d\u306e\u81ea\u7531\u5316\u3001\u56fd\u969b\u5316\u3084\u91d1\u878d\u4e0d\u7965\u4e8b\u306e\u767a\u751f\u3092\u80cc\u666f\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8005\u306e\u7fa9\u52d9\u3092\u7d71\u4e00\u7684\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u6982\u5ff5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3082\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u73fe\u306b\u3001\u6cd5\u5236\u5be9\u8b70\u4f1a\u3067\u306f\u3001\u6c11\u6cd5\uff08\u50b5\u6a29\u6cd5\uff09\u6539\u6b63\u306e\u305f\u3081\u306e\u8b70\u8ad6\u304c\u9032\u3081\u3089\u308c\u305f\u306a\u304b\u306b\u3042\u3063\u3066\u3001\u4e2d\u9593\u8ad6\u70b9\u6574\u7406\u4e0a\u306e\u691c\u8a0e\u8ab2\u984c\u3068\u3057\u3066\u3001\u5fe0\u5b9f\u7fa9\u52d9\u3092\u6c11\u6cd5\u4e0a\u3067\u898f\u5b9a\u3059\u308b\u3053\u3068\u306e\u9069\u5426\u304c\u8ad6\u3058\u3089\u308c\u305f\u306e\u3067\u3042\u308b\u3002\u305d\u3053\u3067\u306f\u3001\u300c\u5fe0\u5b9f\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u660e\u6587\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306e\u5f53\u5426\u306b\u3064\u3044\u3066\u3001\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9\u3068\u306e\u95a2\u4fc2\u3001\u4ed6\u306e\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5fe0\u5b9f\u7fa9\u52d9\u3068\u306e\u95a2\u4fc2\u3001\u5fe0\u5b9f\u7fa9\u52d9\u3092\u6e1b\u514d\u3059\u308b\u7279\u7d04\u306e\u52b9\u529b\u306a\u3069\u306b\u7559\u610f\u3057\u306a\u304c\u3089\u3001\u66f4\u306b\u691c\u8a0e\u3057\u3066\u306f\u3069\u3046\u304b\u3002\u300d\u3068\u306e\u63d0\u6848\u304c\u306a\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n

\uff08\u203b\uff09<\/span>\u3000\u4fe1\u8a8d\u7fa9\u52d9\u306f\u3001\u305d\u306e\u8b70\u8ad6\u306e\u6bcd\u56fd\u3067\u3042\u308b\u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u3055\u3048\u3001\u6700\u3082\u308f\u304b\u308a\u306b\u304f\u3044\u6982\u5ff5\u3067\u3042\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304b\u3089\uff08Deborah A.DeMott,Beyond Metaphor: An Analysis of Fiduciary Obligation<\/em>,1988 Duke L.J. 879,879\uff081988\uff09\uff09\u3001\u660e\u78ba\u306a\u5b9a\u7fa9\u4ed8\u3051\u3092\u884c\u3046\u306e\u306f\u96e3\u3057\u3044\u3068\u3053\u308d\u3067\u306f\u3042\u308b\u3002<\/span><\/p>\n

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\uff08\u7d9a\u304f\uff09<\/p>\n

\n\t\t

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