{"id":259160,"date":"2022-09-01T10:17:12","date_gmt":"2022-09-01T01:17:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259160"},"modified":"2022-09-08T11:06:03","modified_gmt":"2022-09-08T02:06:03","slug":"international-article-177","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-177\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c22\u56de\u3011\u300c\u533f\u540d\u7d44\u5408\u5206\u914d\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\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\u7b2c22\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u533f\u540d\u7d44\u5408\u5206\u914d\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\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\u305d\u306e\u69cb\u6210\u54e1\u304c\u5916\u56fd\u306e\u4e8b\u696d\u4f53\u3067\u3042\u308b\u6211\u304c\u56fd\u533f\u540d\u7d44\u5408\u306e\u53ce\u76ca\u5206\u914d\u91d1\u306f\u3001\u6211\u304c\u56fd\u8ab2\u7a0e\u4e0a\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\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\u5916\u56fd\u306e\u533f\u540d\u7d44\u5408\u54e1\u304c\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u4e8b\u696d\u3092\u884c\u3046\u8005\u3068\u306e\u9593\u3067\u7de0\u7d50\u3059\u308b\u533f\u540d\u7d44\u5408\u5951\u7d04\u306b\u57fa\u3065\u304d\u53ce\u53d7\u3059\u308b\u5229\u76ca\u306e\u5206\u914d\u91d1\u306f\u3001\u6211\u304c\u56fd\u306e\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\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\u533f\u540d\u7d44\u5408\u3068\u306f<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u533f\u540d\u7d44\u5408\u306e\u6cd5\u7684\u6027\u8cea<\/strong><\/h4>\n<p>\u533f\u540d\u7d44\u5408\u306f\u3001\u5546\u6cd5\u3092\u6e96\u62e0\u6cd5\u3068\u3057\u3001\u6211\u304c\u56fd\u304c\u8a87\u308b\uff08\uff1f\uff09\u7bc0\u7a0e\u30b9\u30ad\u30fc\u30e0\u201cTK\u201d\u3068\u3057\u3066\u3001\u4e16\u754c\u7684\u306b\u3082\u6709\u540d\u3067\u3042\u308b\u3002\u533f\u540d\u7d44\u5408\u306f\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\uff08\u533f\u540d\u7d44\u5408\u54e1\uff09\u304c\u76f8\u624b\u65b9\uff08\u55b6\u696d\u8005\uff09\u306e\u55b6\u696d\u306e\u305f\u3081\u306b\u51fa\u8cc7\u3057\u3001\u76f8\u624b\u65b9\u304c\u305d\u306e\u55b6\u696d\u3088\u308a\u751f\u305a\u308b\u5229\u76ca\u3092\u5206\u914d\u3059\u308b\u5951\u7d04\uff08\u5546\u6cd5535\uff09\u3092\u3044\u3044\u3001\u5546\u4eba\u304c\u305d\u306e\u55b6\u696d\u306e\u305f\u3081\u306b\u3059\u308b\u4ed8\u5c5e\u7684\u5546\u884c\u70ba\u306e\uff11\u3064\u3067\u3042\u308b\u3068\u3055\u308c\u308b\uff08\u5546\u6cd5503\uff09\u3002<\/p>\n<p>\u533f\u540d\u7d44\u5408\u306b\u3088\u3063\u3066\u55b6\u307e\u308c\u308b\u4e8b\u696d\u306f\u3001\u6cd5\u7684\u306b\u306f\u55b6\u696d\u8005\u306e\u5358\u72ec\u4e8b\u696d\u3067\u3042\u3063\u3066\u3001\u533f\u540d\u7d44\u5408\u54e1\u306e\u51fa\u8cc7\u306f\u55b6\u696d\u8005\u306e\u8ca1\u7523\u306b\u5c5e\u3059\u308b\uff08\u5546\u6cd5536\u2460\uff09\u3002\u533f\u540d\u7d44\u5408\u54e1\u306f\u3001\u5229\u76ca\u306e\u5206\u914d\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u304c\u3001\u901a\u5e38\u306f\u51fa\u8cc7\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u640d\u5931\u5206\u62c5\u7fa9\u52d9\u3092\u8ca0\u3044\uff08\u6709\u9650\u8cac\u4efb\uff09\u3001\u51fa\u8cc7\u304c\u640d\u5931\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u6642\u306f\u3001\u3053\u308c\u3092\u88dc\u3066\u3093\u3057\u305f\u5f8c\u3067\u306a\u3051\u308c\u3070\u3001\u5229\u76ca\u306e\u5206\u914d\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff08\u5546\u6cd5538\uff09\u3002\u533f\u540d\u7d44\u5408\u54e1\u306f\u3001\u81ea\u3089\u304c\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u6a29\u5229\u3084\u55b6\u696d\u3092\u4ee3\u8868\u3059\u308b\u6a29\u5229\u306f\u306a\u3044\u304c\u3001\u5951\u7d04\u306e\u5b9a\u3081\u306b\u5f93\u3044\u55b6\u696d\u3092\u7d99\u7d9a\u7d9a\u884c\u3059\u3079\u304d\u3053\u3068\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3001\u55b6\u696d\u8005\u306e\u696d\u52d9\u53ca\u3073\u8ca1\u7523\u72b6\u6cc1\u3092\u691c\u67fb\u3059\u308b\u6a29\u5229\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u5546\u6cd5539\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u533f\u540d\u7d44\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u533f\u540d\u7d44\u5408\u5951\u7d04\u306b\u57fa\u3065\u304f\u7d44\u5408\u4e8b\u696d\u304b\u3089\u751f\u305a\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u3067\u306e\u307f\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4efb\u610f\u7d44\u5408\u306e\u5834\u5408\u3068\u7570\u306a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3001\u533f\u540d\u7d44\u5408\u54e1\u306b\u76f4\u63a5\u5e30\u5c5e\u305b\u305a\u3001\u3044\u3063\u305f\u3093\u306f\u55b6\u696d\u8005\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002\u6cd5\u4eba\u304c\u533f\u540d\u7d44\u5408\u54e1\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u533f\u540d\u7d44\u5408\u55b6\u696d\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5b9f\u306b\u5229\u76ca\u306e\u5206\u914d\u3092\u53d7\u3051\u3001\u53c8\u306f\u640d\u5931\u306e\u8ca0\u62c5\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5206\u914d\u3092\u53d7\u3051\u53c8\u306f\u8ca0\u62c5\u3092\u3059\u3079\u304d\u90e8\u5206\u306e\u91d1\u984d\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/14\/14_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a14\uff0d\uff11\uff0d\uff13<\/a>\u524d\u6bb5\uff09\u3002\u306a\u304a\u3001\u500b\u4eba\u304c\u533f\u540d\u7d44\u5408\u54e1\u306e\u5834\u5408\u3001\u5206\u914d\u3092\u53d7\u3051\u308b\u5229\u76ca\u306e\u6240\u5f97\u5206\u985e\u306f\u4e8b\u696d\u6240\u5f97\u3068\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306b\u304a\u3044\u3066\u55b6\u307e\u308c\u308b\u4e8b\u696d\u304b\u3089\u751f\u305a\u308b\u5229\u76ca\u91d1\u984d\u53c8\u306f\u640d\u5931\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u7d44\u5408\u54e1\u306b\u76f4\u63a5\u5e30\u5c5e\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/14\/14_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a14\uff0d\uff11\uff0d\uff11<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6cd5\u4eba\u304c\u55b6\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u533f\u540d\u7d44\u5408\u5951\u7d04\u306b\u3088\u308a\u533f\u540d\u7d44\u5408\u54e1\u306b\u5206\u914d\u3059\u3079\u304d\u5229\u76ca\u306e\u984d\u53c8\u306f\u8ca0\u62c5\u3055\u305b\u308b\u3079\u304d\u640d\u5931\u306e\u984d\u3092\u640d\u91d1\u306e\u984d\u53c8\u306f\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/14\/14_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a14\uff0d\uff11\uff0d\uff11\u306e\uff12<\/a>\uff09\u3002\u307e\u305f\u3001\u55b6\u696d\u8005\u304c\u500b\u4eba\u306e\u5834\u5408\u3001\u533f\u540d\u7d44\u5408\u54e1\u306b\u5206\u914d\u3059\u308b\u5229\u76ca\u306e\u984d\u306f\u3001\u5f53\u8a72\u55b6\u696d\u8005\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/16.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a36\u30fb37\u5171\uff0d21\u306e\uff12<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u3082\u3063\u3068\u3082\u3001\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4e8b\u4ef6\uff08\u6700\u5224\u5e73\u621027\u5e74\uff16\u670812\u65e5\uff09\u3067\u306f\u3001\u533f\u540d\u7d44\u5408\u54e1\u304c\u5951\u7d04\u4e0a\u4e8b\u696d\u306b\u95a2\u4e0e\u3067\u304d\u305a\u3001\u307e\u305f\u5b9f\u969b\u306b\u4e00\u5207\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u5206\u914d\u3055\u308c\u305f\u640d\u5931\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u4fc2\u308b\u640d\u5931\u3067\u306f\u306a\u304f\u3001\u96d1\u6240\u5f97\u306b\u4fc2\u308b\u640d\u5931\u3067\u3042\u3063\u3066\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u305f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5916\u56fd\u306e\u533f\u540d\u7d44\u5408\u54e1\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u5916\u56fd\u306e\u4e8b\u696d\u4f53\u304c\u533f\u540d\u7d44\u5408\u5951\u7d04\u306b\u57fa\u3065\u304d\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u3092\u884c\u3046\u8005\u306b\u51fa\u8cc7\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u7d44\u5408\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5229\u76ca\u306e\u5206\u914d\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u3055\u308c\u300120.42\uff05\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u306e\u7a0e\u7387\u3067\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\uff08\u6240\u6cd5161\u2460\u5341\u516d\u3001\u6240\u4ee4288\uff09\u3002<\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u4e0a\u3001\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u55b6\u696d\u8005\u3068\u306e\u533f\u540d\u7d44\u5408\u5951\u7d04\u306b\u3088\u308a\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u533f\u540d\u7d44\u5408\u54e1\u304c\u53d7\u3051\u308b\u5229\u76ca\u306e\u5206\u914d\u91d1\u306e\u6240\u5f97\u5206\u985e\u304c\u554f\u984c\u3068\u306a\u308b\u304c\u3001\u533f\u540d\u7d44\u5408\u306e\u5171\u540c\u4e8b\u696d\u6027\u53ca\u3073\u7d44\u5408\u7684\u6027\u8cea\u304b\u3089\u3001\u305d\u306e\u6240\u5f97\u533a\u5206\u306f\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\uff08\u7b2c24\u7248\uff09\u300f\uff08\u5f18\u6587\u5802\u30012021\u5e74\uff09555\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p>\u4ed6\u65b9\u3001OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d0421\u6761\u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u306f\u3001\u540c\u6761\u7d04\uff16\u6761\uff08\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\uff09\u304b\u308920\u6761\uff08\u300c\u5b66\u751f\u300d\uff09\u307e\u3067\u306b\u304a\u3044\u3066\u53d6\u308a\u6271\u308f\u308c\u306a\u3044\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5c45\u4f4f\u5730\u56fd\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u308b\u305f\u3081\u3001\u79df\u7a0e\u6761\u7d04\u306e\u898f\u5b9a\u306b\u3088\u308a\u4e8b\u696d\u6240\u5f97\u3068\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u533f\u540d\u7d44\u5408\u306e\u5229\u76ca\u306e\u5206\u914d\u91d1\u304c\u300c\u305d\u306e\u4ed6\u306e\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u4e0a\u8a18\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5229\u76ca\u306e\u5206\u914d\u91d1\u306b\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d0421\u6761\u306f\u3001\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u306e\u6240\u5f97\uff08\u6e90\u6cc9\u5730\u3092\u554f\u308f\u306a\u3044\u3002\uff09\u3067\u3042\u3063\u3066\u524d\u5404\u6761\u306b\u898f\u5b9a\u304c\u306a\u3044\u3082\u306e\u306b\u5bfe\u3057\u3066\u306f\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u306e\u307f\u79df\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u65e7\u65e5\u862d\u79df\u7a0e\u6761\u7d0423\u6761\u300c\u305d\u306e\u4ed6\u6761\u9805\u300d\u306e\u9069\u7528\u306e\u662f\u975e\u304c\u4e89\u308f\u308c\u305f\u65e5\u672c\u30ac\u30a4\u30c0\u30f3\u30c8\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\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\u65e5\u672c\u30ac\u30a4\u30c0\u30f3\u30c8\u4e8b\u4ef6\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\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\uff16\uff09<\/span>\u3000\uff08\u7b2c\u4e00\u5be9\uff09\u3000\u6771\u4eac\u5730\u88c1\u5e73\u621017\u5e74\uff19\u670830\u65e5\u5224\u6c7a\u30fbTAINS\u30b3\u30fc\u30c9\uff1aZ255-10151<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px;\"><span style=\"font-size: 12px;\"> \uff08\u63a7\u8a34\u5be9\uff09\u3000\u6771\u4eac\u9ad8\u88c1\u5e73\u621019\u5e74\uff16\u670828\u65e5\u5224\u6c7a\u30fbTAINS\u30b3\u30fc\u30c9\uff1aZ257-10741<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u533b\u7642\u6a5f\u5668\u4e8b\u696d\u3092\u55b6\u3080\u7c73\u56fd\u30ac\u30a4\u30c0\u30f3\u30c8\u793e\u306e100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308b\u65e5\u672c\u30ac\u30a4\u30c0\u30f3\u30c8\u793e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u306f\u3001\u540c\u4e00\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u30aa\u30e9\u30f3\u30c0\u6cd5\u4eba\uff08\u539f\u544a\uff38\uff09\u3068\u306e\u9593\u3067\u533f\u540d\u7d44\u5408\u5951\u7d04\uff08\u672c\u4ef6\u5951\u7d04\uff09\u3092\u7de0\u7d50\u3057\u3001\uff38\u304c\u540c\u5951\u7d04\u5206\u914d\u91d1\u540d\u76ee\u3067\u53d7\u9818\u3057\u305f\u91d1\u54e1\uff08\u672c\u4ef6\u91d1\u54e1\uff09\u306b\u3064\u3044\u3066\u3001\u51e6\u5206\u884c\u653f\u5e81\u306f\u3001\u672c\u4ef6\u5951\u7d04\u306f\u305d\u306e\u540d\u79f0\u306b\u304b\u304b\u308f\u3089\u305a\u5b9f\u969b\u306b\u306f\u4efb\u610f\u7d44\u5408\u5951\u7d04\u3067\u3042\u308a\u3001\u672c\u4ef6\u91d1\u54e1\u306f\u3001\uff38\u304c\u65e5\u672c\u56fd\u5185\u306b\u6709\u3059\u308b\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u3092\u901a\u3058\u3066\u884c\u3046\u4e8b\u696d\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u3067\u3042\u308b\u305f\u3081\u3001\u300c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u300d\uff08\u65e7\u6cd5\u6cd5138\u4e00\uff09\u53ca\u3073\u300c\u4f01\u696d\u306e\u5229\u5f97\u300d\uff08\u65e7\u65e5\u862d\u79df\u7a0e\u6761\u7d04\uff18\u2460\uff09\u306b\u5f53\u305f\u308b\u3068\u3057\u3066\u3001\u6c7a\u5b9a\u53ca\u3073\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u8ce6\u8ab2\u6c7a\u5b9a\uff08\u6c7a\u5b9a\u7b49\uff09\u3092\u3057\u305f\u305f\u3081\u3001\uff38\u304c\u3001\u672c\u4ef6\u91d1\u54e1\u306f\u3001\u65e7\u65e5\u862d\u79df\u7a0e\u6761\u7d0423\u6761\u306b\u898f\u5b9a\u3059\u308b\u300c\u4e00\u65b9\u306e\u5c45\u4f4f\u8005\u306e\u6240\u5f97\u3067\u524d\u8af8\u6761\u306b\u660e\u6587\u306e\u898f\u5b9a\u304c\u306a\u3044\u3082\u306e\u300d\u306b\u5f53\u305f\u308b\u304b\u3089\u3001\u6211\u304c\u56fd\u306b\u306f\u8ab2\u7a0e\u6a29\u304c\u306a\u3044\u3001\u307e\u305f\u3001\u4eee\u306b\u3001\u672c\u4ef6\u91d1\u54e1\u304c\u300c\u4f01\u696d\u306e\u5229\u5f97\u300d\u306b\u5f53\u305f\u308b\u3068\u3057\u3066\u3082\u3001\uff38\u306f\u65e5\u672c\u56fd\u5185\u306bPE\u3092\u6709\u3057\u306a\u3044\u304b\u3089\u3001\u6211\u304c\u56fd\u306b\u306f\u8ab2\u7a0e\u6a29\u304c\u306a\u304f\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8a18\u6c7a\u5b9a\u7b49\u306f\u9055\u6cd5\u3067\u3042\u308b\u306a\u3069\u3068\u4e3b\u5f35\u3057\u3066\u3001\u540c\u6c7a\u5b9a\u7b49\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; 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text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2460\u3000\u7b2c\u4e00\u5be9\u306e\u5224\u793a<\/h4>\n<p>\u7b2c\u4e00\u5be9\u3067\u3042\u308b\u6771\u4eac\u5730\u88c1\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u793a\u3057\u3066\u3001\uff38\u306e\u4e3b\u5f35\u3092\u5bb9\u8a8d\u3057\u305f\uff08\u4e89\u70b9\uff12\u306f\u7701\u7565\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff41\uff09\u3000\u4e89\u70b9\uff11\u306b\u3064\u3044\u3066<\/strong><\/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 style=\"margin-bottom: 3px;\">\u5f53\u4e8b\u8005\u9593\u306b\u533f\u540d\u7d44\u5408\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3068\u3044\u3046\u771f\u306e\u5408\u610f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u533f\u540d\u7d44\u5408\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u4e3b\u306a\u76ee\u7684\u304c\u7a0e\u8ca0\u62c5\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u3044\u3046\u7406\u7531\u306b\u3088\u308a\u5f53\u8a72\u533f\u540d\u7d44\u5408\u5951\u7d04\u306e\u6210\u7acb\u3092\u5426\u5b9a\u3059\u308b\u306b\u306f\u3001\u305d\u306e\u65e8\u306e\u660e\u6587\u306e\u898f\u5b9a\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u305d\u306e\u3088\u3046\u306a\u63aa\u7f6e\u3092\u8a8d\u3081\u305f\u898f\u5b9a\u306f\u5b58\u3057\u306a\u3044\u3002<\/p>\n<p style=\"text-indent: 15px; 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text-indent: -48px; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u63a7\u8a34\u5be9\u306b\u304a\u3044\u3066\uff39\u306f\u3001\u533f\u540d\u7d44\u5408\u5951\u7d04\u306e\u7de0\u7d50\u306b\u3088\u308a\u3001\u540c\u7d44\u5408\u306e\u5206\u914d\u91d1\u304c\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u3001\u307e\u305f\u30aa\u30e9\u30f3\u30c0\u306b\u304a\u3044\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u300c\u4e8c\u91cd\u975e\u8ab2\u7a0e\u300d\u306e\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3092\u4e3b\u5f35\u3057\u305f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u63a7\u8a34\u5be9\u5224\u6c7a\u306b\u3088\u308b\u65e5\u862d\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u6771\u4eac\u9ad8\u88c1\u306b\u3088\u308b\u4e0a\u8a18\u8aac\u793a\u3092\u53d7\u3051\u30012010\u5e74\uff08\u5e73\u621022\u5e74\uff09\uff18\u670825\u65e5\u7f72\u540d<span style=\"font-size: 12px; 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text-indent: -48px; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000\u6539\u6b63\u6761\u7d04\u306f2012\uff08\u5e73\u621024\u5e74\uff09\u5e74\uff11\u6708\uff11\u65e5\u306b\u767a\u52b9\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000BEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04<\/strong><\/h4>\n<p>\uff38\u304c\u533f\u540d\u7d44\u5408\u5206\u914d\u91d1\u3092\u53ce\u53d7\u3057\u305f\u5f53\u6642\u306e\u65e7\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306b\u306f\u300c\u305d\u306e\u4ed6\u6761\u9805\u300d\u306f\u306a\u304f\u3001\u3057\u305f\u304c\u3063\u3066\u7c73\u56fd\u30ac\u30a4\u30c0\u30f3\u30c8\u793e\u304c\u76f4\u63a5\u533f\u540d\u7d44\u5408\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308c\u3070\u3001\u5f53\u8a72\u5951\u7d04\u306e\u5206\u914d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u672c\u4e8b\u6848\u306f\u3001\u6240\u8b02\u30c8\u30ea\u30fc\u30c6\u30a3\u30fc\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\uff08\u6761\u7d04\u6f01\u308a\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u306e\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3000\u591a\u56fd\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u542b\u307e\u308c\u305f\u8ab2\u7a0e\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u3001\u672c\u6765\u306a\u3089\u305d\u306e\u6761\u7d04\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u306f\u305a\u306e\u7b2c\u4e09\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u6feb\u7528\u3057\u3066\u3001\u81ea\u3089\u304c\u652f\u6255\u3046\u3079\u304d\u7a0e\u984d\u3092\u6e1b\u514d\u3057\u3088\u3046\u3068\u3059\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\uff08\u56fd\u7a0e\u5e81\u4f01\u753b\u8ab2\u9577\u7de8\u300e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u7528\u8a9e\u8f9e\u5178\uff08\uff19\u8a02\u7248\uff09\u300f\u8ca1\u7d4c\u8a73\u5831\u793e\u30011998\u5e74\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>119\u9801\u3002<\/span><\/p>\n<p>\u30c8\u30ea\u30fc\u30c6\u30a3\u30fc\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u3078\u306e\u56fd\u969b\u7684\u306a\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306f\u3001G20\u53ca\u3073OECD\u306b\u3088\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b12\uff09<\/span>\u306b\u304a\u3044\u3066\u8b70\u8ad6\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u3001\u79df\u7a0e\u6761\u7d04\u95a2\u4fc2\u306e\u629c\u3051\u7a74\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u30012016\u5e7411\u6708\u3001\u300eBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\uff08\u591a\u56fd\u9593\u5354\u5b9a\uff09\u300f\u304c\u7b56\u5b9a\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3002\u540c\u6761\u7d04\u306f\u3001\u65e2\u5b58\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u4e0a\u4f4d\u306b\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u305f\u3053\u3068\u3067\u3001\u65e2\u5b58\u306e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u540c\u6761\u7d04\u306b\u53c2\u52a0\u3059\u308b\u56fd\u3084\u5730\u57df\u306f\u3001\u5f53\u8a72\u56fd\uff08\u5730\u57df\uff09\u306e\u500b\u4eba\u3084\u6cd5\u4eba\u304c\u95a2\u4fc2\u3059\u308b\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u3092\u4e00\u5b9a\u7a0b\u5ea6\u9632\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u5fb4\u3092\u6709\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3000Base Erosion and Profit Shifting\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30022015\u5e7410\u6708\uff15\u65e5\u306b\u6700\u7d42\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3000BEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u306f\u30012019\uff08\u5e73\u621031\u5e74\uff09\u5e74\uff11\u6708\uff11\u65e5\u306b\u767a\u52b9\u3057\u3066\u3044\u308b\u3002\u672c\u9023\u8f09<a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306e\u9069\u7528\u306b\u4fc2\u308b\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u306e\u985e\u4f3c\u6027\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-149\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u6761\u7d04\uff16\u6761\u304b\u308911\u6761\u306b\u304a\u3044\u3066\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u3067\u3001\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u63aa\u7f6e\u3068\u3057\u3066\u3001<span style=\"color: #333399;\">\u2460<\/span>\u79df\u7a0e\u6761\u7d04\u306e\u30bf\u30a4\u30c8\u30eb\u30fb\u524d\u6587\u306b\u3001\u79df\u7a0e\u56de\u907f\u30fb\u8131\u7a0e\uff08\u6761\u7d04\u6f01\u308a\u3092\u542b\u3080\uff09\u3092\u901a\u3058\u305f\u4e8c\u91cd\u975e\u8ab2\u7a0e\u53c8\u306f\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u6a5f\u4f1a\u3092\u5275\u51fa\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u660e\u8a18\u3001<span style=\"color: #333399;\">\u2461<\/span>\u4e00\u822c\u7684\u4e71\u7528\u9632\u6b62\u898f\u5b9a\u3068\u3057\u3066\u3001\uff08\u30a4\uff09\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08Principal Purpose Test\uff1aPPT\uff09\u3001\u53c8\u306f\uff08\u30ed\uff09\u7279\u5178\u5236\u9650\u898f\u5b9a\uff08Limitation of Benefit\uff1aLOB\uff09\u306e\u3044\u305a\u308c\u304b\u53ca\u3073\u305d\u306e\u4f75\u7528\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046PPT\u3068\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u3092\u4e3b\u305f\u308b\u76ee\u7684\u3068\u3059\u308b\u53d6\u5f15\u304b\u3089\u751f\u305a\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u3092\u5426\u8a8d\u3059\u308b\u898f\u5b9a\u3092\u3044\u3044\u3001LOB\u3068\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8005\u3092\u4e00\u5b9a\u306e\u9069\u683c\u8005\u306b\u5236\u9650\u3059\u308b\u898f\u5b9a\u3092\u3044\u3046<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b14\uff09<\/span>\u3002\u6211\u304c\u56fd\u3068\u30aa\u30e9\u30f3\u30c0\u306f\u65e2\u306bPPT\u3092\u9078\u629e\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b15\uff09<\/span>\u305f\u3081\u3001\u4eee\u306b\u672c\u4ef6\u4e8b\u6848\u304c\u73fe\u884c\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u4e2d\u3067\u5be9\u8b70\u3055\u308c\u305f\u3068\u3057\u305f\u3089\u3001\u88c1\u5224\u6240\u306e\u5224\u65ad\u306f\u7570\u306a\u3063\u3066\u3044\u305f\u53ef\u80fd\u6027\u304c\u9ad8\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b16\uff09<\/span>\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b14\uff09<\/span>\u30001980\u5e74\u4ee3\u4ee5\u964d\u7c73\u56fd\u306fLOB\u306e\u5c0e\u5165\u3092\u5404\u56fd\u306b\u50cd\u304d\u304b\u3051\u3066\u304a\u308a\u3001\u6211\u304c\u56fd\u3067\u306f\u30012003\u5e74\u306e\u6539\u6b63\u65e5\u7c73\u79df\u7a0e\u6761\u7d0422\u6761\u3067\u521d\u3081\u3066\u63a1\u7528\u3055\u308c\u305f\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b15\uff09<\/span>\u3000\u8ca1\u52d9\u7701HP\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/tax_convention\/mli_nl.htm\" target=\"_blank\" rel=\"noopener\">\u6211\u304c\u56fd\u3068\u30aa\u30e9\u30f3\u30c0\u3068\u306e\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u5bfe\u3059\u308b\u672c\u6761\u7d04\u306e\u9069\u7528\u95a2\u4fc2\u306e\u6982\u8981<\/a>\u300d\u53c2\u7167\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b16\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>121\u9801\u3002<\/span><\/p>\n<div 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\uff08\u4f8b\uff09\u6240\u6cd526\u2460\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b2c26\u6761\u7b2c\uff11\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>\u305d\u306e\u69cb\u6210\u54e1\u304c\u5916\u56fd\u306e\u4e8b\u696d\u4f53\u3067\u3042\u308b\u6211\u304c\u56fd\u533f\u540d\u7d44\u5408\u306e\u53ce\u76ca\u5206\u914d\u91d1\u306f\u3001\u6211\u304c\u56fd\u8ab2\u7a0e\u4e0a\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[422,623,666,413,354,163],"backnumber":[2178],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:02:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259160"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=259160"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259160\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259160"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259160"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}