{"id":261004,"date":"2023-03-02T10:15:28","date_gmt":"2023-03-02T01:15:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261004"},"modified":"2023-03-09T10:35:11","modified_gmt":"2023-03-09T01:35:11","slug":"international-article-198","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-198\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c11\u56de\u3011\u300c\u30ef\u30fc\u30eb\u30c9\u30d5\u30a1\u30df\u30ea\u30fc\u4e8b\u4ef6\uff0d\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u6a5f\u80fd\u5206\u6790\u306e\u8003\u3048\u65b9\uff0d\uff08\u5730\u5224\u5e7329.4.11\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff11\u9805\u3001\u7b2c\uff12\u9805\uff11\u53f7\u30ed\u3001\u7b2c\uff18\u9805\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56f3\u89e3<\/span><span style=\"font-size: 20px;\">\u3067\u8aad\u307f\u89e3\u304f<\/span><span style=\"color: #800000;\">\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-259536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png 590w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ef\u30fc\u30eb\u30c9\u30d5\u30a1\u30df\u30ea\u30fc\u4e8b\u4ef6<br \/>\n\uff0d\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u6a5f\u80fd\u5206\u6790\u306e\u8003\u3048\u65b9\uff0d<br \/>\n\uff08\u5730\u5224\u5e7329.4.11\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff11\u9805\u3001\u7b2c\uff12\u9805\uff11\u53f7\u30ed\u3001\u7b2c\uff18\u9805\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u4e2d\u91ce\u3000\u4e98<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 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3px;\"><strong>\uff11\u3000\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u6a5f\u80fd\u5206\u6790\u306e\u8003\u3048\u65b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u6771\u4eac\u5730\u88c1\u5e73\u621029\u5e74\uff14\u670811\u65e5\uff08\u30ef\u30fc\u30eb\u30c9\u30d5\u30a1\u30df\u30ea\u30fc\u4e8b\u4ef6\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u5b9f\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u5f53\u4e8b\u8005\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000\u539f\u544a\u306e\u4e8b\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2462\u3000\u539f\u544a\u306e\u78ba\u5b9a\u7533\u544a\u53ca\u3073\u66f4\u6b63\u51e6\u5206\u7b49\u306e\u7d4c\u7def<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff12\u9805\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u51e6\u5206\u306e\u9069\u6cd5\u6027<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a6\uff09\u3000\u7121\u5f62\u8cc7\u7523\u3092\u8003\u616e\u3057\u305f\u5f8c\u306e\u6bd4\u8f03\u5bfe\u8c61\u6027\u306e\u6709\u7121<\/strong><\/p>\n<p>\u4e0a\u8a18\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u300c\u5e02\u5834\u306e\u72b6\u6cc1\u306b\u304a\u3051\u308b\u5dee\u7570\u306e\u6709\u7121\u4e26\u3073\u306b\u518d\u8abf\u6574\u306e\u53ef\u5426\u53ca\u3073\u9069\u5426\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5e02\u5834\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u901a\u5e38\u306e\u5229\u76ca\u7387\u306e\u7b97\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u5ba2\u89b3\u7684\u306b\u660e\u3089\u304b\u306a\u5dee\u7570\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3057\u300112\u306e\u30c6\u30b9\u30c8\u306b\u3088\u308b\u300c\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306e\u6bd4\u8f03\u5bfe\u8c61\u6027\u306e\u6709\u7121\u53ca\u3073\u5dee\u7570\u8abf\u6574\u306e\u9069\u5426\u300d\u306b\u3064\u3044\u3066\u306f\u300c\u672c\u4ef6\u5404\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306f\u3001\u4f7f\u7528\u3059\u308b\u30ad\u30e3\u30e9\u30af\u30bf\u30fc\uff08\u7121\u5f62\u8cc7\u7523\uff09\u306e\u77e5\u540d\u5ea6\u3084\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u8a34\u6c42\u529b\u306e\u5dee\u7570\u306b\u3088\u308a\u751f\u305a\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306e\u5dee\u3092\u9069\u5207\u306b\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001DWE\u53d6\u5f15\u3068\u306e\u6bd4\u8f03\u5bfe\u8c61\u6027\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002\u307e\u305f\u3001\u58f2\u624b\u53c8\u306f\u8cb7\u624b\u306e\u679c\u305f\u3059\u6a5f\u80fd\uff08\u8ca9\u58f2\u62e0\u70b9\u306e\u63a1\u7528\u306b\u3088\u308a\u751f\u3058\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u306e\u5dee\uff09\u306b\u3064\u3044\u3066\u30fb\u30fb\u30fb\u9069\u5207\u306a\u5dee\u7570\u8abf\u6574\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002\u300d\u3068DWE\u53d6\u5f15\u3068\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u3068\u306e\u9593\u306b\u306f\u3001\u4f7f\u7528\u3059\u308b\u30ad\u30e3\u30e9\u30af\u30bf\u30fc\uff08\u7121\u5f62\u8cc7\u7523\uff09\u306e\u77e5\u540d\u5ea6\u3084\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u8a34\u6c42\u529b\u306e\u5dee\u7570\u304c\u3042\u308a\u3001\u3053\u306e\u5dee\u7570\u306f\u901a\u5e38\u306e\u5229\u76ca\u7387\u306e\u7b97\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u5ba2\u89b3\u7684\u306b\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u5272\u5408\u306e\u5dee\u3068\u8ca9\u58f2\u7d4c\u8cbb\u7387\u306e\u5dee\u306b\u3088\u3063\u3066\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u88ab\u544a\u306e\u4e3b\u5f35\u306f\u63a1\u7528\u3067\u304d\u306a\u3044\u3068\u3057\u3001\u88ab\u544a\u306b\u3088\u308b\u5dee\u7570\u8abf\u6574\u304c\u9069\u5207\u3067\u306a\u3044\u3068\u3057\u3066\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff11\u9805\u306e\u9069\u7528\u8981\u4ef6\u306e\u5145\u8db3\u306e\u6709\u7121\uff09\u3092\u5426\u5b9a\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8003\u5bdf\u30fb\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u672c\u4e8b\u4f8b\u3067\u306f\u8ca9\u58f2\u5f62\u614b\u7b49\u306e\u4e8b\u696d\u5185\u5bb9\u3068\u3057\u3066\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3055\u308c\u305f\u304c\u3001\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u5546\u54c1\u306b\u4ed8\u968f\u3059\u308b\u7121\u5f62\u8cc7\u7523\u306b\u304a\u3051\u308b\u7d4c\u6e08\u7684\u5f71\u97ff\u529b\u304c\u5927\u304d\u304f\u3001\u91cd\u8981\u306a\u7121\u5f62\u8cc7\u7523\u306b\u5339\u6575\u3059\u308b\u30ad\u30e3\u30e9\u30af\u30bf\u30fc\u306b\u3088\u308b\u5546\u54c1\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u304c\u306a\u3044\u3068\u3057\u3066\u6a5f\u80fd\u5206\u6790\u306b\u3088\u3063\u3066\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u4e8b\u4f8b\u306f\u30d9\u30b9\u30c8\u30e1\u30bd\u30c3\u30c9\u30eb\u30fc\u30eb\u3084\u91cd\u8981\u306a\u7121\u5f62\u8cc7\u7523\uff08\u7279\u5b9a\u7121\u5f62\u8cc7\u7523\uff09\u306b\u3064\u3044\u3066\u306e\u9069\u7528\u304c\u306a\u3044\u305f\u3081RP\u6cd5\u306e\u9078\u5b9a\u306b\u3064\u3044\u3066\u306e\u9069\u5426\u304c\u8ad6\u70b9\u3068\u306a\u3063\u305f\u304c\u3001\u73fe\u5728\u306e\u30d9\u30b9\u30c8\u30e1\u30bd\u30c3\u30c9\u30eb\u30fc\u30eb\u306e\u4e0b\u3067\u306f\u91cd\u8981\u306a\u7121\u5f62\u8cc7\u7523\uff08\u7279\u5b9a\u7121\u5f62\u8cc7\u7523\uff09\u3092\u542b\u3080\u5834\u5408\u3068\u3057\u3066\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff18\u9805\u304c\u691c\u8a0e\u3055\u308c\u3001\uff08\u6b8b\u4f59\uff09\u5229\u76ca\u5206\u5272\u6cd5\u306e\u9069\u7528\u304c\u7b2c\u4e00\u9078\u629e\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u4e8b\u4f8b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u672c\u4e8b\u4f8b\u306f\u30d9\u30b9\u30c8\u30e1\u30bd\u30c3\u30c9\u30eb\u30fc\u30eb\u306e\u4e0b\u3067\u30822017\u5e74OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u6b8b\u3057\u3066\u3044\u308b\u3001\u57fa\u672c\u4e09\u6cd5\u304c\u9069\u7528\u3067\u304d\u308b\u4f59\u5730\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u57fa\u672c\u4e09\u6cd5\u3092\u512a\u5148\u3059\u308b\u3068\u3044\u3046\u300c\u30e9\u30b9\u30c8\u30ea\u30be\u30fc\u30c8\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u7dad\u6301\u3057\u3001\u5b89\u6613\u306b\u5229\u76ca\u5206\u5272\u6cd5\u3092\u9078\u629e\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u91cd\u8981\u306a\u4e8b\u4f8b\u3067\u3042\u308b\u3068\u8003\u3048\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3002\u307e\u305f\u30012018\u5e74\uff16\u6708\u306e\u300c\u5229\u76ca\u5206\u5272\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6539\u5b9a\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\u3067\u306f\u5229\u76ca\u5206\u5272\u6cd5\u306e\u9069\u7528\u306b\u3064\u304d\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306f\uff08\u53d6\u5f15\u5358\u4f4d\uff09\u5229\u76ca\u5206\u5272\u6cd5\u304c\u6700\u9069\u306a\u65b9\u6cd5\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u793a\u5506\u3057\u3066\u3044\u308b\uff08<em>para 2.143<\/em>\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff18\u9805\u305f\u3060\u3057\u66f8\u304d\u306b\u304a\u3044\u3066\u3082\u57fa\u672c\u4e09\u6cd5\u304c\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u57fa\u672c\u4e09\u6cd5\u3092\u512a\u5148\u3059\u308b\u300c\u30e9\u30b9\u30c8\u30ea\u30be\u30fc\u30c8\u300d\u3092\u6b8b\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u308b\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\u203b10\uff09<\/span>\u3000OECD\uff082018\uff09,<em>\u201dRevised Guidance on the Application of the Transactional Profit Split Method :<\/em> <em>INCLUSIVE FRAMEWORK ON BEPS:ACTIONS 10\u201d<\/em><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>para2.143\u201dIn general, it will tend to be the case that the presence of factors indicating that a transactional profit split is the most appropriate method will correspond to an absence of factors indicating that an altemative transfer pricing method \u2013one which relies entirely on comparables-is the most appropriate method, determined in accordance with paragraph2.2 of these Guidelines. Put another way, if information on reliable comparable uncontrolled transactions is available to price the transaction in its entirety, it is less likely that the transactional profit split method will be the most appropriate method. However, a lack of comparables alone is insufficient to warrant the use of a transactional profit split.\u201d<\/p>\n<\/div>\n\u672c\u7a3f\u306b\u304a\u3044\u3066\u300c\u6a5f\u80fd\u300d\u3068\u306f\u300c\u7d4c\u55b6\u306e\u610f\u601d\u6c7a\u5b9a\u53ca\u3073\u7d4c\u6e08\u6d3b\u52d5\u306b\u5bc4\u4e0e\u3059\u308b\u539f\u56e0\u3068\u306a\u308b\u3082\u306e\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002\u307e\u305f\u3001\u6a5f\u80fd\u5206\u6790\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u9078\u629e\u53ca\u3073\u5229\u76ca\u5206\u5272\u6cd5\u306e\u5206\u5272\u6307\u6a19\u3092\u6c7a\u5b9a\u4ed8\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u91cd\u8981\u306a\u9805\u76ee\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3002\u66f4\u306b\u7121\u5f62\u8cc7\u7523\u306e\u69cb\u7bc9\u306e\u904e\u7a0b\u3067\u3001\u69cb\u7bc9\u306b\u95a2\u3059\u308b\u5f53\u4e8b\u8005\u306e\u6a5f\u80fd\u5206\u6790\u306f\u5fc5\u9808\u3067\u3042\u308b\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\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;\"><strong>\u3010\u53c2\u8003\u6587\u732e\u7b49\u3011<\/strong><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u6771\u4eac\u5730\u88c1\u5e73\u621029\u5e74\uff14\u670811\u65e5\u5224\u6c7a\uff08\u7a0e\u8cc7267\u53f7\uff0d56\u9806\u53f713005\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ267\uff0d13005\uff09<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fbOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f32017\u5e74\u5ea6\u7248\uff08\u548c\u8a33\uff09<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fbOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f32010\u5e74\u5ea6\u7248\uff08\u548c\u8a33\uff09<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fbOECD\uff082018\uff09,<em>\u201dRevised Guidance on the Application of the Transactional Profit Split Method :<\/em> <em>INCLUSIVE FRAMEWORK ON BEPS:ACTIONS 10\u201d<\/em><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/itenkakakuzeisei\/pdf\/takokuseki_02.pdf\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\uff5e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u691c\u8a0e\u7b49\u3092\u884c\u3046\u9805\u76ee\uff5e<\/a>\u300d\uff082022\u5e74\uff11\u670817\u65e5\u6700\u7d42\u95b2\u89a7\uff09<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u518a\u3000\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u53c2\u8003\u4e8b\u4f8b\u96c6<\/a>\u300d\uff082019\u5e74\uff16\u670828\u65e5\uff082022\u5e74\uff11\u670817\u65e5\u6700\u7d42\u95b2\u89a7\uff09\uff09<\/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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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>\u88ab\u544a\u306f\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905466\u306e\uff14\uff08\uff12\uff09\uff0d\uff13\u306e\u898f\u5b9a\u3059\u308b\u300c12\u306e\u30c6\u30b9\u30c8\u300d\uff08\u203b\uff18\uff09\u3092\u7528\u3044\u3066\u3001\u518d\u8ca9\u58f2\u8005\u306e\u679c\u305f\u3059\u6a5f\u80fd\u305d\u306e\u4ed6\u306b\u304a\u3051\u308b\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u300c\u305d\u306e\u5dee\u7570\u306b\u3088\u308a\u751f\u305a\u308b\u5272\u5408\u306b\u3064\u304d\u5fc5\u8981\u306a\u8abf\u6574\u304c\u3067\u304d\u308b\u300d\u3068\u3057\u3066DWE\u53d6\u5f15\u3068\u306e\u95a2\u4fc2\u3067\u6bd4\u8f03\u5bfe\u8c61\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u3057\u305f\u3002\u305d\u308c\u306b\u5bfe\u3057\u3066\u539f\u544a\u306f\u300c\u53d6\u5f15\u53ca\u3073\u5e02\u5834\u53c2\u5165\u306b\u4fc2\u308b\u6642\u671f\u300d\u306b\u304a\u3044\u3066\u5dee\u7570\u304c\u3042\u308b\u3068\u3057\u3001\u307e\u305f\u53d6\u5f15\u306b\u5171\u901a\u306e\u7121\u5f62\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u7b49\u306e\u300c\u5185\u90e8\u53d6\u5f15\u306e\u4fe1\u6191\u6027\u300d\u306e\u89b3\u70b9\u304b\u3089\u539f\u544a\u306e\u9078\u5b9a\u3057\u305f\u5185\u90e8\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\uff08DME\u53d6\u5f15\uff09\u306e\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u3068\u3057\u3066\u306e\u5408\u7406\u6027\u3092\u4e3b\u5f35\u3057\u3066\u3044\u308b\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":[538,163],"backnumber":[2214],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 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