{"id":241638,"date":"2021-11-25T10:19:30","date_gmt":"2021-11-25T01:19:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=241638"},"modified":"2021-11-29T11:02:43","modified_gmt":"2021-11-29T02:02:43","slug":"international-article-159","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-159\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c28\u56de\u3011\u300c\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308bG20\u6700\u7d42\u5408\u610f\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\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308bG20\u6700\u7d42\u5408\u610f\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\u3000G20\u30b5\u30df\u30c3\u30c8\u3067\u652f\u6301\u3055\u308c\u305f\u6700\u7d42\u5408\u610f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\nOECD\/G20\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08IF\uff09\u300d\u306f\u3001\u53bb\u308b10\u6708\uff18\u65e5\u3001136\u30f6\u56fd\u306e\u5408\u610f\u3092\u5f97\u3066\u3001\u300c\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u5fdc\u3059\u308b\uff12\u3064\u306e\u67f1\u306e\u89e3\u6c7a\u7b56\u306b\u95a2\u3059\u308b\u58f0\u660e\u300d\u3092\u300c\u8a73\u7d30\u306a\u5b9f\u65bd\u8a08\u753b\u300d\u4ed8\u304d\u3067\u516c\u8868\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u540c\u58f0\u660e\u306f\u300110\u670813\u65e5\u306eG20\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u30b3\u30df\u30e5\u30cb\u30b1\u3067\u652f\u6301\u3055\u308c\u300110\u670831\u65e5\u306eG20\u30b5\u30df\u30c3\u30c8\u30b3\u30df\u30e5\u30cb\u30b1\u3067\u3001\u300c\u3088\u308a\u5b89\u5b9a\u7684\u3067\u516c\u5e73\u306a\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u3092\u69cb\u7bc9\u3059\u308b\u6b74\u53f2\u7684\u6210\u679c\u300d\u3068\u8a55\u4fa1\u3055\u308c\u3066\u3001\u5b9f\u65bd\u8a08\u753b\u901a\u308a2023\u5e74\u304b\u3089\u306e\u5b9f\u65bd\u306b\u79fb\u305b\u308b\u3088\u3046\u3001\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3084\u591a\u56fd\u9593\u6761\u7d04\u3092\u8fc5\u901f\u306b\u6e96\u5099\u3059\u308b\u3088\u3046IF\u306b\u8981\u8acb\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u540c\u58f0\u660e\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u6700\u7d42\u5408\u610f\u306f\u3001\u672c\u5e74\uff17\u6708\u306eIF\u306e\u5927\u67a0\u5408\u610f\uff08<a title=\"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c26\u56de\u3011\u300c\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308bG20\u5927\u67a0\u5408\u610f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-151\/\" target=\"_blank\">\u3010\u7b2c26\u56de\u3011<\/a>\u306b\u7d39\u4ecb\u6e08\u307f\uff09\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u305f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u5f97\u3092\u5e02\u5834\u56fd\u3078\u518d\u914d\u5206\u3059\u308b\u30e1\u30ab\u30cb\u30ba\u30e0\uff08\u5229\u76ca\uff21\uff09\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u7b2c\uff11\u306e\u67f1\u3001\u53ca\u3073<span style=\"color: #b22222;\">\u2461<\/span>\u79df\u7a0e\u7af6\u4e89\u3092\u7d42\u308f\u3089\u305b\u308b\u52b9\u679c\u7684\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u5275\u8a2d\u3059\u308b\u56fd\u5185\u6cd5\u6539\u6b63\uff08GloBE\u30eb\u30fc\u30eb\uff09\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u7b2c\uff12\u306e\u67f1\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u30fb\u88dc\u5145\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5404\u56fd\u3078\u306e\u7a0e\u53ce\u914d\u5206\u52b9\u679c\u3092\u5927\u304d\u304f\u5de6\u53f3\u3059\u308b\u305f\u3081\u653f\u6cbb\u7684\u6c7a\u5b9a\u304c\u6301\u3061\u8d8a\u3055\u308c\u3066\u3044\u305f\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u30ad\u30fc\u6307\u6a19\u3092\u78ba\u5b9a\u3057\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u8ffd\u52a0\u3055\u308c\u305f\u91cd\u8981\u306a\u653f\u6cbb\u6c7a\u5b9a\u7b49\u3092\u4e2d\u5fc3\u306b\u6700\u7d42\u5408\u610f\u306e\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u3001\u4f75\u305b\u3066\u4eca\u5f8c\u306e\u5c55\u958b\u306b\u3064\u3044\u3066\u79c1\u898b\u3092\u4ea4\u3048\u3066\u4e88\u6e2c\u3059\u308b\u3082\u306e\u3067\u3042\u308b\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>\uff12\u3000\u6700\u7d42\u5408\u610f\u3067\u8ffd\u52a0\u30fb\u4fee\u6b63\u3055\u308c\u305f\u653f\u6cbb\u7684\u5408\u610f\u7b49\u306e\u6982\u8981<\/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\u3000\u7b2c\uff11\u306e\u67f1<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2460\u3000\u8ab2\u7a0e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u57fa\u6e96\uff08\u5168\u4e16\u754c\u58f2\u4e0a\u304c200\u5104\u30e6\u30fc\u30ed\u8d85\u3001\u304b\u3064\u3001\u7a0e\u5f15\u304d\u524d\u5229\u76ca\u7387\u304c10\uff05\u8d85\u306e\u591a\u56fd\u7c4d\u4f01\u696d\uff09\u306e\u5224\u5b9a\u3092\u3001\u5927\u67a0\u5408\u610f\u306e\u5358\u5e74\u5ea6\u30d9\u30fc\u30b9\u304b\u3089\u3001\u8907\u6570\u5e74\u306e\u5e73\u5747\u5024\u30d9\u30fc\u30b9\u306b\u3088\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2461\u3000\u5e02\u5834\u56fd\u3078\u306e\u914d\u5206\u5272\u5408<\/strong><\/h4>\n<p>\u58f2\u4e0a\u306e10\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206\u3068\u5b9a\u7fa9\u3055\u308c\u308b\u6b8b\u4f59\u5229\u76ca\u306e\u3046\u3061\u3001\u5e02\u5834\u56fd\u3078\u306e\u914d\u5206\u5272\u5408\u306b\u3064\u3044\u3066\u3001\u5927\u67a0\u5408\u610f\u3067\u306f\u300c20\uff5e30\uff05\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3092\u3001\u300c25\uff05\u300d\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2462\u3000\u7a0e\u306e\u5b89\u5b9a\u6027<\/strong><\/h4>\n<p>\u5229\u76ca\uff21\u306e\u5bfe\u8c61\u3068\u306a\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3001\u5229\u76ca\uff21\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u7fa9\u52d9\u7684\u30fb\u62d8\u675f\u7684\u306a\u7d1b\u4e89\u9632\u6b62\u30fb\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u4e00\u5b9a\u306e\u9014\u4e0a\u56fd\u306b\u5bfe\u3057\u3066\u306f\u5225\u9014\u7c21\u7d20\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u9078\u629e\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2463\u3000\u4e00\u65b9\u7684\u63aa\u7f6e\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u5927\u67a0\u5408\u610f\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u3068\u306e\u9593\u3067\u9069\u5207\u306a\u8abf\u6574\u3092\u56f3\u308b\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u306e\u5185\u5bb9\u304c\u5177\u4f53\u5316\u3055\u308c\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u7b2c\uff11\u306e\u67f1\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u4eca\u5f8c\u7b56\u5b9a\u3055\u308c\u308b\u591a\u56fd\u9593\u6761\u7d04\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7de0\u7d04\u56fd\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3059\u308b\u3059\u3079\u3066\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u9023\u3059\u308b\u985e\u4f3c\u63aa\u7f6e\u3092\u5ec3\u6b62\u3057\u3001\u307e\u305f\u5c06\u6765\u306b\u308f\u305f\u308a\u5c0e\u5165\u3057\u306a\u3044\u3053\u3068\u3092\u5b9a\u3081\u308b\u3002\u65b0\u305f\u306b\u65bd\u884c\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u9023\u3059\u308b\u985e\u4f3c\u63aa\u7f6e\u306f\u30012021\u5e7410\u6708\uff18\u65e5\u4ee5\u964d\u30012023\u5e7412\u670831\u65e5\u3001\u53c8\u306f\u591a\u56fd\u9593\u6761\u7d04\u767a\u52b9\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u8ab2\u3055\u308c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2464\u3000\u5927\u67a0\u5408\u610f\u304b\u3089\u306e\u5909\u66f4\u304c\u306a\u3044\u9805\u76ee<\/strong><\/h4>\n<p>\u5e02\u5834\u56fd\u306b\u304a\u3051\u308b\u30cd\u30af\u30b5\u30b9\uff08\u8ab2\u7a0e\u6839\u62e0\uff09\u3001\u58f2\u4e0a\u306e\u5e30\u5c5e\u56fd\u6c7a\u5b9a\u30eb\u30fc\u30eb\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u30fb\u8ca9\u58f2\u6d3b\u52d5\u5229\u76ca\u306b\u95a2\u3059\u308b\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3001\u5229\u76ca\uff22\u3001\u57f7\u884c\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u67a0\u5408\u610f\u304b\u3089\u306e\u5909\u66f4\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7b2c\uff12\u306e\u67f1<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2460\u3000GloBE\u30eb\u30fc\u30eb\u306e\u8ab2\u7a0e\u65b9\u6cd5<\/strong><\/h4>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u898f\u5b9a\u3059\u308bGloBE\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u3092\u69cb\u6210\u3059\u308b\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u3068\u4f4e\u8ab2\u7a0e\u652f\u6255\u3044\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306e\u57fa\u672c\u7684\u306a\u9069\u7528\u65b9\u6cd5\u306b\u5909\u66f4\u306f\u306a\u3044\u304c\u3001UTPR\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\uff085,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0b\u306e\u6709\u5f62\u8cc7\u7523\u3092\u6d77\u5916\u306b\u4fdd\u6709\u3057\u3001\u81ea\u56fd\u5916\u306e\uff15\u30f6\u56fd\u4ee5\u4e0b\u306e\u56fd\u3067\u64cd\u696d\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\uff09\u306b\u3088\u308b\u6d77\u5916\u3067\u306e\u64cd\u696d\u958b\u59cb\u5f53\u521d\uff15\u5e74\u9593\u306e\u6d3b\u52d5\u306b\u5bfe\u3057\u3066\u306f\u3001UTPR\u306e\u9069\u7528\u514d\u9664\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2461\u3000GloBE\u30eb\u30fc\u30eb\u306e\u6700\u4f4e\u7a0e\u7387<\/strong><\/h4>\n<p>\u5927\u67a0\u5408\u610f\u3067\u300c15\uff05\u4ee5\u4e0a\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001\u300c15\uff05\u300d\u306b\u78ba\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2462\u3000GloBE\u30eb\u30fc\u30eb\u306e\u9069\u7528\u9664\u5916<\/strong><\/h4>\n<p>GloBE\u30eb\u30fc\u30eb\u306e\u9069\u7528\u5bfe\u8c61\u304b\u3089\u3001\u6709\u5f62\u8cc7\u7523\uff08\u7c3f\u4fa1\uff09\u3068\u652f\u6255\u7d66\u4e0e\u306e\u300c\uff15\uff05\u4ee5\u4e0a\u300d\uff08\u5c0e\u5165\u5f53\u521d\u300c\uff15\u5e74\u9593\u300d\u306f\u300c7.5\uff05\u4ee5\u4e0a\u300d\uff09\u306e\u6240\u5f97\u304c\u63a7\u9664\u3055\u308c\u308b\u3068\u3057\u3066\u3044\u305f\u5927\u67a0\u5408\u610f\u306b\u5bfe\u3057\u3001\u5f53\u521d\u306e\u63a7\u9664\u7387\u3068\u7d4c\u904e\u671f\u9593\u3001\u66f4\u306b\u306f\u63a7\u9664\u7387\u9013\u6e1b\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u4fee\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5c0e\u5165\u5f53\u521d\u306f\u3001\u63a7\u9664\u7387\u3092\u6709\u5f62\u8cc7\u7523\uff08\u7c3f\u4fa1\uff09\u306e\u300c\uff18\uff05\u300d\u3001\u652f\u6255\u7d66\u4e0e\u306e\u300c10\uff05\u300d\u3068\u3057\u3001\u3044\u305a\u308c\u3082\u305d\u306e\u5f8c\u300c10\u5e74\u9593\u300d\u3067\u300c\uff15\uff05\u300d\u307e\u3067\u9013\u6e1b\u3055\u305b\u308b\u3002\u9013\u6e1b\u306e\u4ed5\u65b9\u306f\u3001\u6709\u5f62\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\uff15\u5e74\u9593\u306f\u5404\u5e740.2\uff05\u3001\u305d\u306e\u5f8c\uff15\u5e74\u9593\u306f\u5404\u5e740.4\uff05\u306e\u5272\u5408\u3067\u9013\u6e1b\u3057\u3001\u652f\u6255\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\uff15\u5e74\u9593\u306f\u5404\u5e740.2\uff05\u3001\u305d\u306e\u5f8c\uff15\u5e74\u9593\u306f\u5404\u5e740.8\uff05\u306e\u5272\u5408\u3067\u9013\u6e1b\u3059\u308b\u3001\u3068\u3055\u308c\u3066\u3044\u308b<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2463\u3000STTR\uff08\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u30eb\u30fc\u30eb\uff09<\/strong><\/h4>\n<p>\u5229\u5b50\u3001\u4f7f\u7528\u6599\u7b49\u4e00\u5b9a\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3001STTR\u306e\u6700\u4f4e\u7a0e\u7387\u3092\u4e0b\u56de\u308b\u540d\u76ee\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u56fd\u306f\u9014\u4e0a\u56fd\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u3001STTR\u3092\u4e8c\u56fd\u9593\u6761\u7d04\u306b\u5c0e\u5165\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u6700\u4f4e\u7a0e\u7387\u3092\u300c\uff19\uff05\u300d\u3068\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2464\u3000\u65bd\u884c\u958b\u59cb<\/strong><\/h4>\n<p>\u5927\u67a0\u5408\u610f\u3067\u306f\u3001\u4e00\u4f53\u3068\u3057\u30662023\u5e74\u65bd\u884c\u3068\u3055\u308c\u3066\u3044\u305fGloBE\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u3001IIR\u306f2023\u5e74\u3001UTPR\u306f2024\u5e74\u306b\u65bd\u884c\u958b\u59cb\u3068\u6539\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2465\u3000\u5927\u67a0\u5408\u610f\u304b\u3089\u306e\u5909\u66f4\u304c\u306a\u3044\u9805\u76ee<\/strong><\/h4>\n<p>\u5168\u4f53\u8a2d\u8a08\u3001GloBE\u306e\u4f4d\u7f6e\u3065\u3051\u3001GloBE\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3001\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\u542b\u3080\u7c21\u7d20\u5316\u7b56\u3001\u7c73\u56fdGILTI\u7a0e\u5236\u3068\u306e\u5171\u5b58\u306a\u3069\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u67a0\u5408\u610f\u304b\u3089\u306e\u5909\u66f4\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5408\u610f\u6587\u66f8\u306b\u4ed8\u52a0\u3055\u308c\u305f\u300c\u8a73\u7d30\u306a\u5b9f\u884c\u8a08\u753b\u300d<\/strong><\/h4>\n<p>\u6700\u7d42\u5408\u610f\u306f\u3001\u4e00\u90e8\u306e\u4f8b\u5916\u3092\u9664\u304d\u3001\u3044\u305a\u308c\u30822022\u5e74\u306e\u5236\u5ea6\u6539\u6b63\u53ca\u30732023\u5e74\u304b\u3089\u306e\u65bd\u884c\u3068\u3044\u3046\u91ce\u5fc3\u7684\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7dad\u6301\u3057\u305f\u3002\u305d\u308c\u306b\u4f34\u3044\u3001\u3053\u308c\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u6848\u3092\u5408\u610f\u6587\u66f8\u306e\u4ed8\u5c5e\u6587\u66f8\u3068\u3057\u3001IF\u53c2\u52a0\u56fd\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u6cbf\u3063\u3066\u65bd\u884c\u306b\u5411\u3051\u305f\u7acb\u6cd5\u5316\u3078\u306e\u6700\u5927\u9650\u306e\u52aa\u529b\u3092\u3059\u308b\u65e8\u3001\u5408\u610f\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2460\u3000\u7b2c\uff11\u306e\u67f1<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u30a4\u3000\u591a\u56fd\u9593\u6761\u7d04\uff08MLC\uff09\u306b\u3088\u308b\u5229\u76ca\uff21\u306e2023\u5e74\u304b\u3089\u306e\u65bd\u884c\u306b\u5411\u3051\u305f\u7acb\u6cd5\u6e96\u5099<\/h4>\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<ul>\n<li>\u5229\u76ca\uff21\u306e\u6c7a\u5b9a\u3068\u914d\u5206\u30eb\u30fc\u30eb\u3092\u4e2d\u5fc3\u306b\u3001\u4e8c\u91cd\u8ab2\u7a0e\u6392\u9664\u3001\u7c21\u7d20\u5316\u3055\u308c\u305f\u57f7\u884c\u30eb\u30fc\u30eb\u3001\u60c5\u5831\u4ea4\u63db\u3001\u7d1b\u4e89\u89e3\u6c7a\u30eb\u30fc\u30eb\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306e\u64a4\u5ec3\u7b49\u3092\u5185\u5bb9\u3068\u3059\u308b\u591a\u56fd\u9593\u6761\u7d04\u306e\u6848\u6587\u30922022\u5e74\u521d\u3081\u307e\u3067\u306bIF\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TFDE\uff09\u306f\u4f5c\u6210\u3057\u3001\u305d\u306e\u5f8cIF\u3067\u306e\u5354\u8b70\u3092\u7d4c\u3066\u5185\u5bb9\u3092\u78ba\u5b9a\u3055\u305b\u305f\u3046\u3048\u3067\u516c\u958b\u3057\u30012022\u5e74\u4e2d\u9803\u306b\u306f\u540c\u6761\u7d04\u306e\u7f72\u540d\u5f0f\u3092\u958b\u50ac\u3059\u308b\u3002<\/li>\n<li>\u7f72\u540d\u6e08\u307f\u56fd\u306f\u3001\u540c\u6761\u7d04\u306e\u6279\u51c6\u3092\u884c\u3044\u30012023\u5e74\u304b\u3089MLC\u304c\u767a\u52b9\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u30ed\u3000\u56fd\u5185\u6cd5\u6539\u6b63<\/h4>\n<p>\u5229\u76ca\uff21\u306e\u5b9f\u65bd\u306b\u5fc5\u8981\u306a\u56fd\u5185\u6cd5\u6539\u6b63\u306b\u5411\u3051\u3066\u306f\u30012022\u5e74\u521d\u3081\u307e\u3067\u306bTFDE\u304c\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3092\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u30cf\u3000\u5229\u76ca\uff22<\/h4>\n<p>\u5927\u67a0\u5408\u610f\u3067\u5b9a\u3081\u3089\u308c\u305f\u5229\u76ca\uff22\u306e\u5236\u5ea6\u8a2d\u8a08\u306b\u3064\u3044\u3066\u306f\u30012022\u5e74\u672b\u306e\u671f\u9650\u306b\u5411\u3051\u3001IF\u306fOECD\u306e\u95a2\u9023\u4f5c\u696d\u90e8\u4f1a\u306b\u5185\u5bb9\u306e\u691c\u8a0e\u3092\u4f9d\u983c\u3057\u3001\u540c\u5236\u5ea6\u306e\u8a2d\u8a08\u306b\u95a2\u3059\u308b\u4e00\u62ec\u6587\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2461\u3000\u7b2c\uff12\u306e\u67f1<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u30a4\u3000GloBE\u30eb\u30fc\u30eb\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u516c\u8868\u3068STTR\u306e\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u6761\u9805\u306e\u516c\u8868<\/h4>\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:#333399;\">\n\t\t<ul>\n<li>GloBE\u30eb\u30fc\u30eb\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u306f\u672c\u5e7411\u6708\u672b\u3001STTR\u306e\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u6761\u9805\u306b\u3064\u3044\u3066\u306f\u30012022\u5e74\u4e2d\u9803\u307e\u3067\u306b\u516c\u8868\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u30ed\u3000\u57f7\u884c\u67a0\u7d44\u307f\u306e\u516c\u8868<\/h4>\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:#006400;\">\n\t\t<ul>\n<li>\u8a73\u7d30\u306a\u7533\u544a\u7fa9\u52d9\u3001\u591a\u56fd\u9593\u30ec\u30d3\u30e5\u30fc\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u306a\u3069\u3092\u5185\u5bb9\u3068\u3059\u308b\u57f7\u884c\u624b\u9806\u53ca\u3073\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\u30ab\u30d0\u30fc\u3059\u308b\u57f7\u884c\u67a0\u7d44\u307f\u306f\u3001\u65bd\u884c\u524d\u306e2022\u5e74\u672b\u307e\u3067\u306b\u516c\u8868\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2462\u3000\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u5354\u8b70<\/strong><\/h4>\n<p>\u53b3\u3057\u3044\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u4e0b\u3067\u3042\u308b\u304c\u3001\u4eca\u5f8c\u3082\u5fc5\u8981\u306a\u5354\u8b70\u306f\u884c\u3046\u65e8\u3092\u5ba3\u8a00\u3057\u3066\u3044\u308b\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>\uff13\u3000\u6700\u7d42\u5408\u610f\u306e\u610f\u7fa9\u3068\u4eca\u5f8c\u306e\u898b\u901a\u3057<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u7b2c\uff11\u306e\u67f1\u306b\u304a\u3051\u308b\u5229\u76ca\uff21\u306e\u5e02\u5834\u56fd\u914d\u5206\u5272\u5408\uff0825\uff05\uff09\u3068\u7b2c\uff12\u306e\u67f1\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8ce6\u8ab2\u57fa\u6e96\u3068\u306a\u308b\u6700\u4f4e\u7a0e\u7387\uff0815\uff05\uff09\u3068\u3044\u3046\u3001\u672c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u53c2\u52a0\u8005\u306e\u6700\u5927\u306e\u95a2\u5fc3\u9805\u76ee\u306b\u3064\u3044\u3066\u306e\u653f\u6cbb\u7684\u5408\u610f\u304c\u6210\u7acb\u3057\u3066\u3001\uff16\u5e74\u9593\u5ef6\u9577\u3055\u308c\u3066\u304d\u305fBEPS\u6700\u5f8c\u306e\u8ab2\u984c\uff08\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u5bfe\u5fdc\uff09\u3078\u306e\u51e6\u65b9\u7b8b\u304c\u3001\u300c\u6b74\u53f2\u7684\u6210\u679c\u300d\u3068\u8a55\u4fa1\u3055\u308c\u3066\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6700\u7d42\u5408\u610f\u306b\u306f\u3001\u4e0a\u8a18\uff12\u3064\u306e\u9805\u76ee\u306e\u6c7a\u5b9a\u306e\u88cf\u3067\u5c55\u958b\u3055\u308c\u305f\u3068\u601d\u6599\u3055\u308c\u308b\u89aa\u4f1a\u793e\u6240\u5728\u5730\u56fd\u30fb\u5e02\u5834\u56fd\u9593\u53ca\u3073\u5148\u9032\u56fd\u30fb\u9014\u4e0a\u56fd\u9593\u306e\u3044\u304f\u3064\u304b\u306e\u53d6\u5f15\uff08\u30c7\u30a3\u30fc\u30eb\uff09\u306e\u75d5\u8de1\u304c\u78ba\u8a8d\u3055\u308c\u308b\u3002\u4f8b\u3048\u3070\u3001\u5229\u76ca\uff21\u306e\u914d\u5206\u738725\uff05\u306e\u8b72\u6b69\u306e\u88cf\u306b\u306f\u3001\u4e00\u65b9\u7684\u63aa\u7f6e\u306e\u64a4\u5ec3\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u76e3\u8996\u306a\u3069\u304c\u8a8d\u3081\u3089\u308c\u308b\u3057\u3001\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u306e15\uff05\u7dad\u6301\u306e\u88cf\u306b\u306f\u3001\u65e2\u5b58\u6295\u8cc7\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u306e10\u5e74\u9593\u306b\u53ca\u3076\u7d4c\u904e\u63aa\u7f6e\u3092\u542b\u3093\u3060\u9069\u7528\u9664\u5916\u5236\u5ea6\u306e\u5408\u610f\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eca\u56de\u306e\u56fd\u969b\u5354\u8abf\u3092\u53ef\u80fd\u306b\u3057\u305f\u4e00\u56e0\u3067\u3042\u308b\u7c73\u56fd\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306eIF\u5354\u8b70\u3078\u306e\u672c\u683c\u5fa9\u5e30\u3082\u3001\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3067\u3042\u308d\u3046\u3002\u6700\u7d42\u5408\u610f\u5185\u5bb9\u304c\u3001\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u304c\u9032\u3081\u308bGILTI\u7a0e\u5236\u306a\u3069\u306e\u7c73\u56fd\u56fd\u5185\u6cd5\u6539\u6b63\u3068\u6574\u5408\u6027\u3092\u6301\u3064\u3068\u8a8d\u3081\u3089\u308c\u308b\u70b9\u306b\u3053\u305d\u3001\u5408\u610f\u306e\u63a8\u9032\u529b\u306e\u6e90\u304c\u3042\u308b\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4eca\u5f8c\u306e\u5b9f\u65bd\u306b\u5411\u3051\u3066\u8ab2\u984c\u306f\u4f9d\u7136\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u3002\u305d\u308c\u306f\u3001\u4eca\u56de\u8ffd\u52a0\u516c\u8868\u3055\u308c\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304b\u3089\u3082\u3046\u304b\u304c\u308f\u308c\u308b\u304c\u3001\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\uff12\u70b9\u306b\u306a\u308d\u3046\u3002<\/p>\n<p>\uff11\u3064\u76ee\u306f\u3001\u5b9f\u65bd\u306b\u5411\u3051\u305f\u8981\u691c\u8a0e\u4e8b\u9805\u306e\u4e2d\u306b\u306f\u3001\u5229\u76ca\uff21\u306e\u5e02\u5834\u56fd\u914d\u5206\u306e\u30ad\u30fc\u6307\u6a19\u3068\u306a\u308b\u5e02\u5834\u56fd\u58f2\u4e0a\u306a\u3069\u306e\u78ba\u5b9a\u65b9\u5f0f\u3084\u3001GloBE\u30eb\u30fc\u30eb\u306e\u5b9f\u52b9\u7a0e\u7387\u7b97\u5b9a\u904e\u7a0b\u3067\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8abf\u6574\u65b9\u6cd5\u306a\u3069\u3001\u672a\u89e3\u6c7a\u306a\u91cd\u8981\u4e8b\u52d9\u624b\u7d9a\u304d\u304c\u6b8b\u3063\u3066\u3044\u308b\u70b9\u3067\u3042\u308b\u3002\u653f\u6cbb\u6c7a\u5b9a\u3092\u5148\u884c\u3055\u305b\u6280\u8853\u7684\u691c\u8a0e\u3092\u5f8c\u9001\u308a\u3057\u305f\u3057\u308f\u5bc4\u305b\u306f\u3001\u4eca\u5f8c\u306e\u4f5c\u696d\u306b\u3058\u3063\u304f\u308a\u3068\u91cd\u5727\u3092\u304b\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u3053\u306e\u70b9\u3067\u3001\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306e\u524d\u5411\u304d\u306a\u8868\u73fe\u304c\u6700\u7d42\u5408\u610f\u6587\u66f8\u306b\u306a\u3044\u70b9\u3082\u61f8\u5ff5\u3055\u308c\u308b\u3002<\/p>\n<p>\uff12\u3064\u76ee\u306f\u3001\u4e00\u65b9\u7684\u63aa\u7f6e\u306e\u64a4\u5ec3\u306b\u95a2\u3057\u3066\u3001\u4f8b\u3048\u3070\u30a4\u30f3\u30c9\u306e\u5e73\u8861\u7a0e\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u306e\u7570\u306a\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u3069\u3053\u307e\u3067\u5229\u76ca\uff21\u306b\u4f34\u3046\u5ec3\u6b62\u5bfe\u8c61\u3068\u3057\u3066\u5408\u610f\u3067\u304d\u308b\u304b\u306e\u61f8\u5ff5\u3067\u3042\u308b\u3002\u3053\u308c\u3082\u591a\u56fd\u9593\u6761\u7d04\u306e\u5185\u5bb9\u3068\u3057\u3066\u89e3\u6c7a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u56f0\u96e3\u306a\u8ab2\u984c\u3067\u3042\u308a\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u901a\u308a\u306e\u9032\u5c55\u304c\u61f8\u5ff5\u3055\u308c\u308b\u7406\u7531\u306e\uff11\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u61f8\u5ff5\u3092\u62b1\u3048\u308b\u3082\u306e\u306e\u3001G20\u306e\u4e0b\u3067\u306e\u653f\u6cbb\u7684\u652f\u63f4\u306f\u3001\u4f55\u3088\u308a\u3082\u6539\u9769\u306e\u30a8\u30cd\u30eb\u30ae\u30fc\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002\u4eca\u5f8c\u306e\u4f5c\u696d\u306e\u9032\u5c55\u3092\u3001\u671f\u5f85\u3092\u3082\u3063\u3066\u6ce8\u76ee\u3057\u7d9a\u3051\u305f\u3044\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\u306f2022\u5e74\uff11\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>OECD\/G20\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08IF\uff09\u300d\u306f\u3001\u53bb\u308b10\u6708\uff18\u65e5\u3001136\u30f6\u56fd\u306e\u5408\u610f\u3092\u5f97\u3066\u3001\u300c\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u5fdc\u3059\u308b\uff12\u3064\u306e\u67f1\u306e\u89e3\u6c7a\u7b56\u306b\u95a2\u3059\u308b\u58f0\u660e\u300d\u3092\u300c\u8a73\u7d30\u306a\u5b9f\u65bd\u8a08\u753b\u300d\u4ed8\u304d\u3067\u516c\u8868\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u540c\u58f0\u660e\u306f\u300110\u670813\u65e5\u306eG20\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u30b3\u30df\u30e5\u30cb\u30b1\u3067\u652f\u6301\u3055\u308c\u300110\u670831\u65e5\u306eG20\u30b5\u30df\u30c3\u30c8\u30b3\u30df\u30e5\u30cb\u30b1\u3067\u3001\u300c\u3088\u308a\u5b89\u5b9a\u7684\u3067\u516c\u5e73\u306a\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u3092\u69cb\u7bc9\u3059\u308b\u6b74\u53f2\u7684\u6210\u679c\u300d\u3068\u8a55\u4fa1\u3055\u308c\u3066\u3001\u5b9f\u65bd\u8a08\u753b\u901a\u308a2023\u5e74\u304b\u3089\u306e\u5b9f\u65bd\u306b\u79fb\u305b\u308b\u3088\u3046\u3001\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3084\u591a\u56fd\u9593\u6761\u7d04\u3092\u8fc5\u901f\u306b\u6e96\u5099\u3059\u308b\u3088\u3046IF\u306b\u8981\u8acb\u3057\u3066\u3044\u308b\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":[480,446,413],"backnumber":[2122],"series":[883],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 04:41:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/241638"}],"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=241638"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/241638\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=241638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=241638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=241638"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=241638"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=241638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}