{"id":245147,"date":"2022-01-06T10:20:17","date_gmt":"2022-01-06T01:20:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=245147"},"modified":"2022-01-06T16:21:31","modified_gmt":"2022-01-06T07:21:31","slug":"tax-article-427","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-427\/","title":{"rendered":"monthly TAX views\u3000-No.108-\u300c\u65b0\u3057\u3044\u6642\u4ee3\u306e\u7a0e\u5236\u306e\u8ab2\u984c\u300d\uff0d\uff21\uff29\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u767a\u9054\u3068\u30ed\u30dc\u30c3\u30c8\u30bf\u30c3\u30af\u30b9\uff0d"},"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.108-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u65b0\u3057\u3044\u6642\u4ee3\u306e\u7a0e\u5236\u306e\u8ab2\u984c\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\uff21\uff29\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u767a\u9054\u3068\u30ed\u30dc\u30c3\u30c8\u30bf\u30c3\u30af\u30b9\uff0d<\/strong><\/h5>\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>\u65b0\u5e74\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u7b46\u8005\u306e\u300c\u7a7a\u60f3\u300d\u3082\u4ea4\u3048\u306a\u304c\u3089\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #cec2f8;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u7a0e\u91d1\u306f\u3001\u56fd\u5bb6\u306e\u904b\u55b6\u7d4c\u8cbb\u3067\u3042\u308b\u3002\u305d\u308c\u304c\u306a\u3051\u308c\u3070\u56fd\u9632\u3082\u6559\u80b2\u3082\u793e\u4f1a\u4fdd\u969c\u3082\u63d0\u4f9b\u3067\u304d\u306a\u3044\u3002\u305d\u306e\u78ba\u4fdd\u306f\u56fd\u5bb6\u306b\u3068\u3063\u3066\u6700\u5927\u306e\u4f7f\u547d\u306a\u306e\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3042\u3089\u3086\u308b\u624b\u6bb5\u3092\u99c6\u4f7f\u3057\u3066\u7a0e\u91d1\u306e\u5fb4\u53ce\u3092\u78ba\u4fdd\u3057\u3088\u3046\u3068\u3059\u308b\u3002<!--more--><\/p>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u767a\u9054\u306e\u3082\u3068\u3067\u3001\u30c7\u30fc\u30bf\u3068\uff21\uff29\u3092\u99c6\u4f7f\u3057\u3066\u81a8\u5927\u306a\u65b0\u305f\u306a\u300c\u5bcc\u300d\u304c\u751f\u307f\u51fa\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u3082\u305d\u3082\u300c\u5bcc\u300d\u3092\u751f\u307f\u51fa\u3059\u306e\u306f\u30c7\u30fc\u30bf\u306e\u53d6\u5f97\u6bb5\u968e\u304b\u3001\u52a0\u5de5\u6bb5\u968e\u304b\u3001\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u4f7f\u3063\u3066\u30d3\u30b8\u30cd\u30b9\u5316\u3059\u308b\u6bb5\u968e\u306a\u306e\u304b\u3001\u8ab0\u306b\u3082\u308f\u304b\u3089\u306a\u3044\u3002<\/p>\n<p>\u6628\u5e7410\u6708\u306eOECD\u3067\u3001GAFA\uff08\u30b0\u30fc\u30b0\u30eb\u3001\u30a2\u30de\u30be\u30f3\u3001\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u3001\u30a2\u30c3\u30d7\u30eb\uff09\u306b\u4ee3\u8868\u3055\u308c\u308b\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u8d85\u904e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u300c\u5e02\u5834\u56fd\u300d\u306e\u8ab2\u7a0e\u6a29\u304c\u5408\u610f\u3055\u308c\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u5229\u76ca\u738710\uff05\u8d85\u306e\u591a\u56fd\u7c4d\u4f01\u696d100\u793e\u7a0b\u5ea6\u306b\u3064\u3044\u3066\u300110\uff05\u3092\u8d8a\u3048\u308b\u8d85\u904e\u5229\u76ca\u306e\u3046\u3061\u306e25\uff05\u3092\u3001\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u300c\u5e02\u5834\u56fd\u300d\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u5408\u610f\u306f\u5168\u4e16\u754c\u3067\u308f\u305a\u304b100\u793e\u7a0b\u5ea6\u306e\u8a71\u3067\u3001\u308f\u304c\u56fd\u4f01\u696d\u3067\u5f53\u3066\u306f\u307e\u308b\u306e\u306f\u6570\u793e\u3067\u3042\u308b\u3002\u3053\u308c\u3067\u300c\u5e02\u5834\u56fd\u300d\u304c\u7d0d\u5f97\u3059\u308b\u3068\u306f\u601d\u3048\u306a\u3044\u3002<\/p>\n<p><a title=\"monthly TAX views\u3000-No.104-\u300c\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u3001G20\/OECD\u5408\u610f\u306e\u8cde\u5473\u671f\u9650\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-153\/\" target=\"_blank\">\u7b2c104\u56de<\/a>\u3067\u8ff0\u3079\u305f\u3088\u3046\u306aIoT\u5316\u3084\u88fd\u9020\u696d\u306eaaS\uff08\u30a2\u30ba\u30fb\u30a2\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\u5316\u304c\u3001\u4eca\u5f8c\u3068\u3082\u9032\u3093\u3067\u3044\u3051\u3070\u3001\u307e\u3059\u307e\u3059\u300c\u5e02\u5834\u56fd\u300d\u306b\u843d\u3061\u308b\u7a0e\u53ce\u306f\u6e1b\u3063\u3066\u3057\u307e\u3046\u3002\u305d\u3046\u306a\u308c\u3070\u3001\u4e16\u754c\u5404\u56fd\u3067\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08DST\uff09\u3092\u5c0e\u5165\u3057\u3088\u3046\u3068\u3044\u3046\u52d5\u304d\u304c\u51fa\u3066\u304f\u308b\u3002\u3055\u3089\u306b\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\u306b\u5909\u66f4\u3057\u3088\u3046\u3068\u3044\u3046\u52d5\u304d\u3082\u5f37\u304f\u306a\u308b\u3002<\/p>\n<p>\u30e2\u30ce\u3092\u30b5\u30fc\u30d3\u30b9\u306b\u5909\u3048\u3066\u3057\u307e\u3046\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u52a0\u901f\u306f\u3001\u6cd5\u4eba\u7a0e\u3092\u3001\u56fd\u5883\u3092\u8d85\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u58f2\u4e0a\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306b\u5909\u3048\u3066\u3044\u304f\u3002<\/p>\n<p>\u3055\u3089\u306a\u308b\u554f\u984c\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u52a0\u901f\u304c\u6240\u5f97\u7a0e\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3067\u3042\u308b\u3002\u53d6\u5f15\u304c\u3001\u4e8b\u696d\u8005\u3068\u500b\u4eba\u9593\u3001\u3055\u3089\u306b\u306f\u500b\u4eba\u3068\u500b\u4eba\u9593\u3067\u76f4\u63a5\u884c\u308f\u308c\u3001\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u3067\u6c7a\u6e08\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308c\u3070\uff08\u3059\u3067\u306b\u4e00\u90e8\u305d\u3046\u306a\u3063\u3066\u3044\u308b\u304c\uff09\u3001\u3060\u308c\u304c\u3044\u3064\u3069\u3053\u3067\u6240\u5f97\u3092\u751f\u307f\u51fa\u3057\u305f\u306e\u304b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u306b\u306a\u308b\u3002<\/p>\n<p>\u3060\u308c\u304c\u3044\u3064\u3069\u3053\u3067\u304a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u306e\u304b\u306e\u60c5\u5831\u5165\u624b\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u60c5\u5831\u53ce\u96c6\u80fd\u529b\u3092\u8d85\u3048\u308c\u3070\uff08\u3059\u3067\u306b\u8d85\u3048\u3066\u3044\u308b\u304c\uff09\u3001\u7a0e\u306e\u4e0d\u516c\u5e73\u3084\u683c\u5dee\u304c\u62e1\u5927\u3057\u3001\u56fd\u5bb6\u904b\u55b6\u3082\u5927\u304d\u306a\u6253\u6483\u3092\u53d7\u3051\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ed\u30dc\u30c3\u30c8\u306e\u767a\u9054\u304c\u96c7\u7528\u3092\u7e2e\u5c0f\u3055\u305b\u308b\u306a\u3069\u3001\u6280\u8853\u9032\u6b69\u306e\u6210\u679c\u304c\u52b4\u50cd\u8005\u306b\u5341\u5206\u5206\u914d\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u306b\u5bfe\u3057\u3066\u3001\u30ed\u30dc\u30c3\u30c8\u30bf\u30c3\u30af\u30b9\u3092\u8ab2\u3059\u3079\u304d\u3060\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308b\u3002\u8ab2\u7a0e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u30ed\u30dc\u30c3\u30c8\u306e\u540d\u76ee\u8cc3\u91d1\u3092\u8a08\u7b97\u3057\u3001\u4f01\u696d\u304c\u305d\u308c\u306b\u898b\u5408\u3046\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3042\u308b\u3002\u7b46\u8005\u3082\u3001\u300e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3068\u7a0e\u300f\uff08\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u51fa\u7248\uff09\u306e\u4e2d\u3067\u30ed\u30dc\u30c3\u30c8\u30bf\u30c3\u30af\u30b9\u30fb\u7121\u5f62\u8cc7\u7523\u3078\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u8003\u5bdf\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u52d5\u304d\u306b\u5bfe\u3057\u3066IMF\u306f\u3001\u751f\u7523\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u7d4c\u6e08\u30b3\u30b9\u30c8\u306f\u9577\u671f\u7684\u306b\u306f\u5927\u5909\u5927\u304d\u3044\u3053\u3068\u3092\u8a8d\u8b58\u3059\u3079\u304d\u3060\u3068\u8b66\u9418\u3092\u9cf4\u3089\u3059\u3002\u30ed\u30dc\u30c3\u30c8\u30bf\u30c3\u30af\u30b9\u306f\u30ed\u30dc\u30c3\u30c8\u306e\u666e\u53ca\u3092\u9045\u3089\u305b\u3001\u77ed\u671f\u7684\u306b\u306f\u672a\u719f\u7df4\u52b4\u50cd\u8005\u306e\u9700\u8981\u62e1\u5927\u3068\u8cc3\u91d1\u4e0a\u6607\u3092\u3082\u305f\u3089\u3059\u304c\u3001\u9577\u671f\u7684\u306b\u306f\u751f\u7523\u306e\u640d\u5931\u306e\u4ee3\u511f\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000IMF Working Papers Volume 2021: Issue 187\u201cFiscal Policies and Equity-Efficiency Trade-offs in the Age of Automation\u201d\u53c2\u7167\u3002<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #cec2f8;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\uff21\uff29\u3084\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u767a\u9054\u3068\u7a0e\u306e\u554f\u984c\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u6298\u308a\u5408\u3044\u3092\u3064\u3051\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u3053\u306e\u6570\u5e74\u3067\u7b54\u3048\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u554f\u984c\u3060\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 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    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