{"id":246031,"date":"2022-01-20T10:20:10","date_gmt":"2022-01-20T01:20:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=246031"},"modified":"2022-01-19T15:37:58","modified_gmt":"2022-01-19T06:37:58","slug":"international-article-162","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-162\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c99\u56de\u3011\u300c\u7b2c\uff12\u306e\u67f1\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u304c\u516c\u8868\u3055\u308c\u308b\u300d\uff0dGloBE\u30eb\u30fc\u30eb\u306e\u7bc4\u56f2\u3068\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u898f\u5b9a\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c99\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\uff12\u306e\u67f1\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u304c\u516c\u8868\u3055\u308c\u308b\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0dGloBE\u30eb\u30fc\u30eb\u306e\u7bc4\u56f2\u3068\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u898f\u5b9a\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6628\u5e7412\u670820\u65e5\u3001OECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u306f\u3001\u7b2c\uff12\u306e\u67f1\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306f\u3001GloBE\uff08GlobalAnti-BaseErosion\uff09\u30eb\u30fc\u30eb\u306e\u7bc4\u56f2\u3068\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u3067\u3042\u308a\u3001GloBE\u30eb\u30fc\u30eb\u306f\u3001\u8efd\u8ab2\u7a0e\u6cd5\u57df\u306b\u3042\u308b\u5b50\u4f1a\u793e\u7b49\u306e\u7a0e\u8ca0\u62c5\uff08\u5b9f\u52b9\u7a0e\u7387\uff1aETR\uff09\u304c\u6700\u4f4e\u7a0e\u7387\uff0815\uff05\uff09\u306b\u81f3\u308b\u307e\u3067\u89aa\u4f1a\u793e\u306e\u6cd5\u57df\u3067\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u300c\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR:Income Inclusion Rule\uff09\u300d\u3068\u3001\u8efd\u8ab2\u7a0e\u6cd5\u57df\u306b\u3042\u308b\u89aa\u4f1a\u793e\u7b49\u3078\u306e\u652f\u6255\u3044\u306e\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u306a\u3044\u7b49\u306b\u3088\u308a\u5b50\u4f1a\u793e\u7b49\u306e\u6cd5\u57df\u3067\u8ab2\u7a0e\u3057IIR \u3092\u88dc\u5b8c\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u300c\u8efd\u8ab2\u7a0e\u652f\u6255\u30eb\u30fc\u30eb\uff08UTPR:Undertaxed Payment Rule\uff09\u300d\u306e\uff12\u3064\u306e\u30eb\u30fc\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u30eb\u30fc\u30eb\u306f2022\u5e74\u306b\u5305\u6442\u7684\u67a0\u7d44\u307f\u53c2\u52a0\u56fd\u306e\u56fd\u5185\u6cd5\u306e\u6574\u5099\u306b\u3088\u308a\u6cd5\u5236\u5316\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001IIR\u306f2023\u5e74\u3001UTPR\u306f2024\u5e74\u306b\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u4e0e\u515a\u306e<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/202382.html\" target=\"_blank\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u3067\u3082\u3001\u300c\u4eca\u5f8c\u3001\u672c\u56fd\u969b\u5408\u610f\u306e\u5b9f\u65bd\u306b\u5411\u3051\u3001\u591a\u56fd\u9593\u6761\u7d04\u306e\u7b56\u5b9a\u30fb\u6279\u51c6\u3084\u3001\u56fd\u5185\u6cd5\u306e\u6539\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u5236\u5ea6\u306e\u8a73\u7d30\u5316\u306b\u5411\u3051\u305f\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u306b\u5f15\u304d\u7d9a\u304d\u7a4d\u6975\u7684\u306b\u8ca2\u732e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u5408\u610f\u306b\u5247\u3063\u305f\u6cd5\u5236\u5ea6\u306e\u6574\u5099\u3092\u9032\u3081\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4e8b\u696d\u5b9f\u614b\u306b\u57fa\u3065\u304f\u6240\u5f97\u63a7\u9664\uff08\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\uff09<\/strong><\/h4>\n<p>IIR\u306b\u304a\u3044\u3066\u89aa\u4f1a\u793e\u306e\u6240\u5728\u6cd5\u57df\u3067\u8ab2\u7a0e\u3059\u308b\u7a0e\u984d\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff09\u306f\u3001\u5b9f\u52b9\u7a0e\u7387\uff08ETR\uff09\u304c\u6700\u4f4e\u7a0e\u7387\uff0815\uff05\uff09\u306b\u6e80\u305f\u306a\u3044\u8efd\u8ab2\u7a0e\u6cd5\u57df\u306b\u3042\u308b\u5404\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5f97\u306b\u305d\u306e\u6cd5\u57df\u306eETR\u3068\u6700\u4f4e\u7a0e\u7387\u3068\u306e\u5dee\u5206\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u7387\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u304c\u3001\u5404\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u3001\u5404\u5b50\u4f1a\u793e\u7b49\u306e\u5bfe\u8c61\u6709\u5f62\u8cc7\u7523\uff08\u671f\u9996\u53ca\u3073\u671f\u672b\u306e\u7c3f\u4fa1\u306e\u5e73\u5747\uff09\u3068\u5bfe\u8c61\u5f93\u696d\u54e1\u306b\u4fc2\u308b\u5bfe\u8c61\u7d66\u4e0e\u306e\uff15\uff05\u306e\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\uff08\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\uff09\u3002\u63a7\u9664\u306e\u5272\u5408\u306f\u3001\u5c0e\u5165\u5f53\u521d\u306f\u6709\u5f62\u8cc7\u7523\uff08\u7c3f\u4fa1\uff09\u306e\uff18\uff05\u3001\u652f\u6255\u7d66\u4e0e\u306e10\uff05\u3068\u3057\u3001\u6709\u5f62\u8cc7\u7523\uff08\u7c3f\u4fa1\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\uff15\u5e74\u9593\u306f0.2\uff05\u3001\u305d\u306e\u5f8c\uff15\u5e74\u9593\u306f0.4\uff05\u306e\u5272\u5408\u3067\u9013\u6e1b\u3057\u3001\u652f\u6255\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\uff15\u5e74\u9593\u306f0.2\uff05\u3001\u305d\u306e\u5f8c\uff15\u5e74\u9593\u306f0.8\uff05\u306e\u5272\u5408\u3067\u9013\u6e1b\u3059\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u5f93\u696d\u54e1\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u69cb\u6210\u4e8b\u696d\u4f53\u306e\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u5f93\u696d\u54e1\u3092\u542b\u3080\u5f93\u696d\u54e1\u3001\u53ca\u3073\u5f53\u8a72\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6307\u63ee\u30fb\u6307\u5c0e\u306b\u670d\u3057\u305d\u306e\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u53c2\u52a0\u3059\u308b\u72ec\u7acb\u5951\u7d04\u8005\u3001\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u7d66\u4e0e\u306f\u3001\u5f93\u696d\u54e1\u3078\u306e\u88dc\u511f\u7684\u652f\u51fa\uff08\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u76f4\u63a5\u304b\u3064\u4ed6\u3068\u5206\u96e2\u3055\u308c\u305f\u500b\u4eba\u7684\u4fbf\u76ca\u3092\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u4ed6\u306e\u652f\u51fa\uff09\u3001\u7d66\u4e0e\u53ca\u3073\u96c7\u7528\u7a0e\u3001\u5f93\u696d\u54e1\u793e\u4f1a\u4fdd\u969c\u62e0\u51fa\u91d1\u3001\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u6709\u5f62\u8cc7\u7523\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u305d\u306e\u6cd5\u57df\u306b\u6240\u5728\u3059\u308b\u8cc7\u7523\u53ca\u3073\u6a5f\u68b0\u30fb\u88c5\u7f6e\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u305d\u306e\u6cd5\u57df\u306b\u6240\u5728\u3059\u308b\u5929\u7136\u8cc7\u6e90\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u305d\u306e\u6cd5\u57df\u306b\u6240\u5728\u3059\u308b\u6709\u5f62\u8cc7\u7523\u306b\u4fc2\u308b\u8cc3\u501f\u4eba\u306e\u4f7f\u7528\u6a29\u3001<span style=\"color: #b22222;\">\u2463<\/span>\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u53c8\u306f\u5929\u7136\u8cc7\u6e90\u306e\u5229\u7528\uff08\u6709\u5f62\u8cc7\u7523\u3078\u306e\u76f8\u5f53\u306e\u6295\u8cc7\u3092\u4f34\u3046\u3082\u306e\uff09\u306b\u4fc2\u308b\u653f\u5e9c\u304b\u3089\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u53c8\u306f\u985e\u4f3c\u306e\u53d6\u308a\u6c7a\u3081\u3001\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007GloBE\u7d14\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>GloBE\u7d14\u6240\u5f97\u304c\u306a\u3044\uff08\u3064\u307e\u308a\u305d\u306e\u6cd5\u57df\u3067\u306f\u8d64\u5b57\u306e\uff09\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u8abf\u6574\u5f8c\u5bfe\u8c61\u7a0e\u91d1\u304c\u30bc\u30ed\u672a\u6e80\u3067\u3042\u308a\u3001\u304b\u3064\u671f\u5f85\u8abf\u6574\u5f8c\u5bfe\u8c61\u7a0e\u91d1\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u8abf\u6574\u5f8c\u5bfe\u8c61\u7a0e\u91d1\u3068\u671f\u5f85\u8abf\u6574\u5f8c\u5bfe\u8c61\u7a0e\u91d1\u306e\u5dee\u984d\u304c\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u306b\u52a0\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p>\u671f\u5f85\u8abf\u6574\u5f8c\u5bfe\u8c61\u7a0e\u91d1\u3068\u306f\u3001\u5404\u69cb\u6210\u4e8b\u696d\u4f53\u306eGloBE\u6240\u5f97\u306b\u6700\u4f4e\u7a0e\u7387\uff0815\uff05\uff09\u3092\u4e57\u3058\u305f\u91d1\u984d\u3067\u3042\u308b\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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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>\u6628\u5e7412\u670820\u65e5\u3001OECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u306f\u3001\u7b2c\uff12\u306e\u67f1\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306f\u3001GloBE\uff08GlobalAnti-BaseErosion\uff09\u30eb\u30fc\u30eb\u306e\u7bc4\u56f2\u3068\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u3067\u3042\u308a\u3001GloBE\u30eb\u30fc\u30eb\u306f\u3001\u8efd\u8ab2\u7a0e\u6cd5\u57df\u306b\u3042\u308b\u5b50\u4f1a\u793e\u7b49\u306e\u7a0e\u8ca0\u62c5\uff08\u5b9f\u52b9\u7a0e\u7387\uff1aETR\uff09\u304c\u6700\u4f4e\u7a0e\u7387\uff0815\uff05\uff09\u306b\u81f3\u308b\u307e\u3067\u89aa\u4f1a\u793e\u306e\u6cd5\u57df\u3067\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u300c\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR:Income Inclusion Rule\uff09\u300d\u3068\u3001\u8efd\u8ab2\u7a0e\u6cd5\u57df\u306b\u3042\u308b\u89aa\u4f1a\u793e\u7b49\u3078\u306e\u652f\u6255\u3044\u306e\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u306a\u3044\u7b49\u306b\u3088\u308a\u5b50\u4f1a\u793e\u7b49\u306e\u6cd5\u57df\u3067\u8ab2\u7a0e\u3057IIR \u3092\u88dc\u5b8c\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u300c\u8efd\u8ab2\u7a0e\u652f\u6255\u30eb\u30fc\u30eb\uff08UTPR:Undertaxed Payment Rule\uff09\u300d\u306e\uff12\u3064\u306e\u30eb\u30fc\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10656,"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":[480,446,347,413],"backnumber":[2129],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 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