{"id":236599,"date":"2021-09-02T10:20:05","date_gmt":"2021-09-02T01:20:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=236599"},"modified":"2021-09-01T16:09:25","modified_gmt":"2021-09-01T07:09:25","slug":"international-article-153","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-153\/","title":{"rendered":"monthly TAX views\u3000-No.104-\u300c\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u3001G20\/OECD\u5408\u610f\u306e\u8cde\u5473\u671f\u9650\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.104-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u3001G20\/OECD\u5408\u610f\u306e\u8cde\u5473\u671f\u9650\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff18\u670812\u65e5\u4ed8\u306e\u65e5\u7d4c\u65b0\u805e\u306b\u3001\u300c\u30d1\u30ca\u30bd\u30cb\u30c3\u30af\u3001\u5bb6\u96fb\u3067\u6a5f\u80fd\u8a70\u3081\u8fbc\u307f\u8131\u5374\u300d\u3068\u984c\u3057\u305f\u8981\u65e8\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u4e8b\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u305f\u3002<!--more--><\/p>\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:#808080;\">\n\t\t<p>\u30d1\u30ca\u30bd\u30cb\u30c3\u30af\u306f\u3001\u6a5f\u80fd\u3092\u7d5e\u308a\u8fbc\u307f\u4fa1\u683c\u3092\u6291\u3048\u305f\u708a\u98ef\u5668\u3084\u96fb\u5b50\u30ec\u30f3\u30b8\u3092\u767a\u58f2\u3059\u308b\u3002\u4f7f\u3044\u5207\u308c\u306a\u3044\u307b\u3069\u306e\u6a5f\u80fd\u3092\u7c21\u7d20\u5316\u3057\u3066\u7af6\u5408\u54c1\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u3060\u3002\u6d88\u8cbb\u8005\u306f\u8cfc\u5165\u5f8c\u306b\u300125\u7a2e\u985e\u306e\u708a\u98ef\u30e2\u30fc\u30c9\u306e\u4e2d\u304b\u3089\u5fc5\u8981\u306a\u30e2\u30fc\u30c9\u3092\uff13\u3064\u3060\u3051\u9078\u3073\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3092\u64cd\u4f5c\u3057\u3066\u5bb6\u96fb\u306b\u6a5f\u80fd\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3002\u3055\u3089\u306a\u308b\u6a5f\u80fd\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u30b0\u30ea\u30eb\u76bf\u306a\u3069\u3092\u5225\u9014\u8cfc\u5165\u3057\u3001\u30b0\u30ea\u30eb\u306a\u3069\u306e\u30e2\u30fc\u30c9\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u8ffd\u52a0\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u7b46\u8005\u304c\u3053\u306e\u8a18\u4e8b\u304b\u3089\u9023\u60f3\u3057\u305f\u306e\u306f\u3001\u30e2\u30ce\u3068\u6a5f\u80fd\u304c\u5206\u96e2\u3055\u308c\u3001\u6a5f\u80fd\u306f\u5f8c\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3046\u5f62\u3067\u8cfc\u5165\uff08\u63d0\u4f9b\uff09\u3059\u308b\u3068\u3044\u3046\u3001IoT\u306e\u767a\u9054\u3057\u305f\u30e2\u30ce\u3065\u304f\u308a\u306e\u59ff\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u306a\u305c\u3053\u306e\u5185\u5bb9\u306b\u6ce8\u76ee\u3057\u305f\u304b\u3068\u3044\u3046\u3068\u3001\u3053\u306e\u53d6\u7d44\u307f\u304c\u3001\u73fe\u5728G20\u3067\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u6cd5\u4eba\u8ab2\u7a0e\u306e\u8b70\u8ad6\u3068\u6df1\u304f\u95a2\u9023\u3059\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #f4a460;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>G20\/OECD\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u8b70\u8ad6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8a00\u3048\u3070\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u767a\u9054\u306b\u3088\u3063\u3066PE\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3092\u7f6e\u304f\u3053\u3068\u306a\u304f\u56fd\u5883\u3092\u8d8a\u3048\u308b\u30d3\u30b8\u30cd\u30b9\u306e\u5c55\u958b\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u30e6\u30fc\u30b6\u30fc\uff08\u6d88\u8cbb\u8005\uff09\u306e\u3044\u308b\u5e02\u5834\u56fd\u306e\u7a0e\u53ce\u304c\u843d\u3061\u8fbc\u307f\u3001\u305d\u308c\u3092\u3044\u304b\u306b\u53d6\u308a\u8fd4\u3059\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u69d8\u3005\u306a\u8b70\u8ad6\u306e\u672b\u3001\uff17\u6708\u306b\u306f\u3001\u591a\u56fd\u7c4d\u5de8\u5927\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u305d\u306e\u8d85\u904e\u5229\u76ca\u306e\u4e00\u90e8\u3092\u5e02\u5834\u56fd\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u306e\u5927\u7b4b\u5408\u610f\u304c\u3067\u304d\u305f\u3002<\/p>\n<p>\u5f53\u521d\u306e\u8b70\u8ad6\u3067\u306f\u3001GAFA\u7b49\u306e\u5de8\u5927\u30c7\u30b8\u30bf\u30eb\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u300c\u30c7\u30b8\u30bf\u30eb\u4f01\u696d\u306e\u5b9a\u7fa9\u304c\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u3002GAFA\u306e\u72d9\u3044\u6483\u3061\u306f\u3051\u3057\u304b\u3089\u3093\u300d\u3068\u3044\u3046\u7c73\u56fd\u306e\u58f0\u3092\u53d7\u3051\u3001\u5168\u4e8b\u696d\uff08\u8cc7\u6e90\u30fb\u91d1\u878d\u306a\u3069\u3092\u9664\u304f\uff09\u3092\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u3053\u306e\u554f\u984c\u306fGAFA\u306b\u9650\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5192\u982d\u306e\u30d1\u30ca\u30bd\u30cb\u30c3\u30af\u306e\u4f8b\u306e\u3088\u3046\u306b\u3001IoT\u3092\u5f97\u610f\u3068\u3059\u308b\u308f\u304c\u56fd\u306e\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3082\u4eca\u5f8c\u95a2\u9023\u3057\u3066\u304f\u308b\u8a71\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #f4a460;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u81ea\u52d5\u8eca\u7523\u696d\u306e\u8fd1\u672a\u6765\u50cf\u3082\u3001\u5e02\u5834\u56fd\u3067\u306f\u4ed8\u52a0\u4fa1\u5024\u306e\u4f4e\u3044\u81ea\u52d5\u8eca\u306e\u30dc\u30c7\u30a3\u30fc\u90e8\u5206\u3060\u3051\u3092\u88fd\u9020\u3057\u3001\u81ea\u52d5\u904b\u8ee2\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3084\u904b\u8ee2\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u308f\u304c\u56fd\u304b\u3089\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u4f9b\u7d66\uff08\u901a\u4fe1\uff09\u3059\u308b\u3068\u3044\u3046\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u300c\u7b2c\uff14\u6b21\u7523\u696d\u9769\u547d\u300d\u3067\u5531\u3048\u3089\u308c\u3066\u304d\u305f\u88fd\u9020\u696d\u306eaaS\uff08\u30a2\u30ba\u30fb\u30a2\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\u5316\u3068\u3044\u3046\u3053\u3068\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u554f\u984c\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u9032\u3093\u3067\u3044\u304f\u3068\u3001\u300c\u5e02\u5834\u56fd\u300d\u306b\u843d\u3061\u308b\u6cd5\u4eba\u7a0e\u53ce\u306f\u307e\u3059\u307e\u3059\u6e1b\u5c11\u3059\u308b\u306e\u3067\u3001\u5f7c\u3089\u3068\u3057\u3066\u306f\u3055\u3089\u306a\u308b\u30eb\u30fc\u30eb\u5909\u66f4\u306b\u5411\u3051\u305f\u8b70\u8ad6\u304c\u5fc5\u8981\u3060\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u7a76\u6975\u7684\u306a\u30eb\u30fc\u30eb\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u308b\u306e\u306f\u3001\u73fe\u5728\u672c\u5e97\u6240\u5728\u5730\u3067\u8ab2\u7a0e\u3057\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u3092\u3001\u6d88\u8cbb\u7a0e\uff08VAT\uff09\u306e\u3088\u3046\u306b\u4ed5\u5411\u5730\uff08\u6d88\u8cbb\u8005\u306e\u5c45\u4f4f\u3059\u308b\u56fd\u3001\u5e02\u5834\u56fd\uff09\u3067\u8ab2\u7a0e\u3059\u308b\u65b9\u6cd5\uff08\u4ed5\u5411\u5730\u6cd5\u4eba\u7a0e\uff09\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u201c\u6cd5\u4eba\u7a0e\u306e\u6d88\u8cbb\u7a0e\u5316\u201d\u3068\u3082\u8a00\u3048\u3088\u3046\u3002\u6b27\u5dde\u5404\u56fd\u3067\u5c0e\u5165\u3055\u308c\u3001\u30a2\u30b8\u30a2\u8af8\u56fd\u306b\u3082\u5e83\u304c\u308a\u3064\u3064\u3042\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08DST\u3001\u58f2\u4e0a\u7a0e\uff09\u306f\u3001\u305d\u306e\u5909\u5f62\u3068\u3082\u8a00\u3048\u308b\u3002<\/p>\n<p>\u305d\u306e\u610f\u5473\u3067\u3001\u4eca\u56de\u306eG20\/OECD\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u5408\u610f\u3001\u79cb\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u6700\u7d42\u5408\u610f\u306f\u3001\u300c\u6700\u7d42\u7684\u306a\u3082\u306e\u300d\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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 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