{"id":255063,"date":"2022-06-02T10:16:56","date_gmt":"2022-06-02T01:16:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=255063"},"modified":"2022-06-02T10:43:13","modified_gmt":"2022-06-02T01:43:13","slug":"international-article-172","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-172\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c19\u56de\u3011\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u5224\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u306e\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u5224\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u306e\u304b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u304c\u6211\u304c\u56fd\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u6211\u304c\u56fd\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u53ca\u3073\u6211\u304c\u56fd\u304c\u7de0\u7d50\u3059\u308b\u79df\u7a0e\u6761\u7d04\u306e\u898f\u5b9a\u306b\u5f93\u3044\u3001\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u304c\u56fd\u5185\u306b\u6709\u3059\u308b\u3068\u3055\u308c\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u306b\u5bfe\u3057\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment\u3002\uff30\uff25\u3068\u7565\u3055\u308c\u308b\uff09\u306f\u3001\u6211\u304c\u56fd\u6240\u5f97\u7a0e\u6cd5\u53ca\u3073\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u306e\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2462<\/span>\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u3044\u3046\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd5\uff12\u516b\u306e\u56db\u3001\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u5341\u4e5d\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8a73\u7d30\u306a\u898f\u5b9a\u304c\u7f6e\u304b\u308c\u305f\uff08\u6240\u4ee4\uff11\u306e\uff12\u2464\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\uff30\uff25\u306b\u8a72\u5f53\u3059\u308b\u5834\u6240\u4ee5\u5916\u306e\u5834\u6240\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u5834\u6240\u304c\uff30\uff25\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u4ed6\u306e\u5834\u6240\u3067\u884c\u3046\u6d3b\u52d5\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u3082\u306e\u304c\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u306b\u3068\u3063\u3066\u6e96\u5099\u7684\u30fb\u88dc\u52a9\u7684\u6d3b\u52d5\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u306e\u95a2\u9023\u8005\u304c\u6d3b\u52d5\u3092\u884c\u3046\u5834\u6240\u304c\uff30\uff25\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u5834\u6240\u306f\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u306e\uff30\uff25\u3068\u306a\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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12px;\">\u2460\u3000\u5546\u54c1\u306e\u4fdd\u7ba1\u3001\u5c55\u793a\u3001\u53c8\u306f\u5f15\u6e21\u3057\u306e\u305f\u3081\u306b\u306e\u307f\u65bd\u8a2d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2461\u3000\u5546\u54c1\u306e\u5728\u5eab\u3092\u4fdd\u7ba1\u3001\u5c55\u793a\u3001\u53c8\u306f\u5f15\u6e21\u3057\u306e\u305f\u3081\u306b\u306e\u307f\u4fdd\u6709\u3059\u308b\u3053\u3068<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2462\u3000\u5546\u54c1\u306e\u5728\u5eab\u3092\u4ed6\u306e\u8005\u306b\u3088\u308b\u52a0\u5de5\u306e\u305f\u3081\u306b\u306e\u307f\u4fdd\u6709\u3059\u308b\u3053\u3068<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2463\u3000\u4e8b\u696d\u306e\u305f\u3081\u306e\u5546\u54c1\u306e\u8cfc\u5165\u53c8\u306f\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u305f\u3081\u306b\u306e\u307f\u4e00\u5b9a\u306e\u5834\u6240\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2464\u3000\u305d\u306e\u4ed6\u306e\u6d3b\u52d5\u306e\u305f\u3081\u306b\u306e\u307f\u4e00\u5b9a\u306e\u5834\u6240\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2465\u3000\u2460\uff5e\u2463\u306e\u6d3b\u52d5\u3068\u305d\u306e\u4ed6\u306e\u6d3b\u52d5\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6d3b\u52d5\u306e\u305f\u3081\u306b\u306e\u307f\u4e00\u5b9a\u306e\u5834\u6240\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068<\/span><\/p>\n<p>\u306a\u304a\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u306f\u3001\u6211\u304c\u56fd\u304c\u7de0\u7d50\u3059\u308b\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u3082\u5f53\u7136\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6211\u304c\u56fd\u7a0e\u6cd5\u3068\u7570\u306a\u308b\u5b9a\u3081\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u79df\u7a0e\u6761\u7d04\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308b\uff08\u6240\u6cd5162\u2460\u3001\u6cd5\u6cd5139\u2460\uff09\u3002<\/p>\n<p>\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u8a72\u5f53\u6027\u304c\u4e89\u308f\u308c\u305f\u88c1\u5224\u4f8b\u306f\u5c11\u306a\u3044\u304c\u3001\u4ee5\u4e0b\u3067\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u8ca9\u58f2\u5009\u5eab\u4e8b\u4ef6\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u53bb\u306e\u88c1\u5224\u4f8b<\/strong><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u8ca9\u58f2\u5009\u5eab\u4e8b\u4ef6\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/h4>\n<p style=\"margin-left: 72px; text-indent: -72px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\uff08\u7b2c\u4e00\u5be9\uff09\u3000\u6771\u4eac\u5730\u88c1\u5e73\u621027\u5e74\uff15\u670828\u65e5\u5224\u6c7a\u3000TAINS\uff1aZ265-12672<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\uff15\u6761\uff11\u9805\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p>\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6240\u4ee4\uff11\u306e\uff12\u2464\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff11\u6761\u306e\uff12\u7b2c\uff15\u9805<\/p>\n<\/div>\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>\u300c\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\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>\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\u304c\u6211\u304c\u56fd\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":22077,"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":[666,413,163,615],"backnumber":[2161],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:05:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/255063"}],"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\/22077"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=255063"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/255063\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=255063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=255063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=255063"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=255063"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=255063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}