{"id":261653,"date":"2023-04-20T10:20:29","date_gmt":"2023-04-20T01:20:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261653"},"modified":"2023-04-20T10:23:55","modified_gmt":"2023-04-20T01:23:55","slug":"corporation-article-1199","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1199\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c114\u56de\u3011\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u3089\u304b\u306b\u300d"},"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\u7b2c114\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u3089\u304b\u306b\u300d<\/strong><\/h4>\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>2021\u5e7410\u6708\u306bOECD\/G20\u306e\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306b\u304a\u3044\u3066\u5408\u610f\u3055\u308c\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u30eb\u30fc\u30eb\u306e\u3046\u3061\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08Income Inclusion Rule\uff1aIIR\uff09\u306b\u4fc2\u308b\u6cd5\u5236\u5316\u3068\u3057\u3066\u3001\u672c\u5e74\uff13\u6708\u672b\u306b\u516c\u5e03\u3055\u308c\u305f\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3001\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\u306e\u5275\u8a2d\u304c\u884c\u308f\u308c\u305f\u3002\u4f75\u305b\u3066\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u3001\u300c\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u3082\u5275\u8a2d\u3055\u308c\u305f\uff08\u6982\u8981\u306f\u672c\u9023\u8f09<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c112\u56de\u3011\u300c\u65b0\u305f\u306a\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u5275\u8a2d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-195\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c112\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4eca\u56de\u5275\u8a2d\u3055\u308c\u305fIIR\u306f\u3001\u6240\u5f97\u3067\u306f\u306a\u304f\u7a0e\u984d\u3092\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3068\u3059\u308b\u3082\u306e\u306e\u3042\u304f\u307e\u3067\u3082\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u306b\u304a\u3044\u3066\u3001IIR\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u7b2c44\u9805\uff09\u3002<\/p>\n<p>\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u591a\u6570\u3092\u5360\u3081\u308b\u308f\u304c\u56fd\u3067\u306f\u3001\u4eca\uff13\u6708\u671f\u6c7a\u7b97\u304b\u3089\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u3067\u306e\u65b0\u8a2d\u3055\u308c\u305fIIR\u306e\u5f71\u97ff\u3092\u53cd\u6620\u3059\u308b\u3053\u3068\u306f\u4e8b\u5b9f\u4e0a\u6975\u3081\u3066\u56f0\u96e3\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u6c7a\u7b97\u4f5c\u696d\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u306e\u95a2\u4fc2\u3067\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306e\u65e9\u671f\u306e\u63aa\u7f6e\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u65e5\u672c\u57fa\u6e96\u3067\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u308f\u304c\u56fd\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f\u3001\uff13\u670831\u65e5\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c44\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2023\/2023-0331.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c44\u53f7\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u306e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u516c\u8868\u65e5\u4ee5\u5f8cASBJ\u304c\u305d\u306e\u9069\u7528\u3092\u7d42\u4e86\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u9023\u7d50\u6c7a\u7b97\u53ca\u3073\u56db\u534a\u671f\u6c7a\u7b97\u3092\u542b\u3080\uff09\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u53cd\u6620\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u9069\u7528\u3059\u3079\u304d\u304b\u5426\u304b\u304c\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u3001\u3055\u3089\u306b\u3001\u4eee\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306b\u57fa\u3065\u304f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u70b9\u304c\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306e\u9069\u7528\u3092\u8a8d\u3081\u305a\u3001\u4eca\u56de\u306e\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u4e00\u5f8b\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007IFRS\u3067\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u3053\u306e\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u5168\u4e16\u754c\u3067\u306e\u5e74\u9593\u7dcf\u53ce\u5165\u91d1\u984d\u304c\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u5bfe\u8c61\u306b\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u57fa\u6e96\u306b\u8a72\u5f53\u3059\u308b\u65e5\u672c\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3001IFRS\u3092\u9069\u7528\u3059\u308b\u3082\u306e\u3082\u591a\u304f\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u306a\u304a\u3001\uff13\u6708\u672b\u6642\u70b9\u3067\u306eIFRS\u9069\u7528\u6e08\u306e\u4e0a\u5834\u4f1a\u793e\u53ca\u3073IFRS\u9069\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u4e0a\u5834\u4f1a\u793e\u306e\u5408\u8a08\u306f264\u793e\u306b\u4e0a\u3063\u3066\u3044\u308b\uff08\u6642\u4fa1\u7dcf\u984d\u7d04340.9\u5146\u5186\u3001\u5168\u4e0a\u5834\u4f01\u696d\u306e\u6642\u4fa1\u7dcf\u984d\u306b\u5360\u3081\u308b\u5272\u5408\u306f45.5\uff05\uff09\u3002<\/p>\n<p>IASB\u306f\u3001\u672c\u5e74\uff11\u6708\uff19\u65e5\u306b\u3001IAS\u7b2c12\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u3092\u4fee\u6b63\u3057\u3066\u3001<span style=\"color: #b22222;\">\u2460<\/span>IIR\u306e\u5c0e\u5165\u304b\u3089\u751f\u3058\u308b\u7e70\u5ef6\u7a0e\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u5bfe\u3059\u308b\u4e00\u6642\u7684\u306a\u4f8b\u5916\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\uff08\u3064\u307e\u308aIIR\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u95a2\u3057\u3066\u306f\u3001\u4f01\u696d\u306f\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3082\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3082\u3057\u306a\u3044\u304c\u3001\u4f01\u696d\u304c\u305d\u306e\u4f8b\u5916\u3092\u9069\u7528\u3057\u305f\u65e8\u3092\u958b\u793a\uff09\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u300c\u7684\u3092\u7d5e\u3063\u305f\u958b\u793a\u8981\u6c42\u300d\u3092\u884c\u3046\u3053\u3068\u3001\u3092\u5185\u5bb9\u3068\u3059\u308bIAS\u7b2c12\u53f7\u306e\u4fee\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/ifrs\/press_release\/y2023\/2023-0109.html\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u3055\u308c\u3066\u3044\u305f<\/a>\u3002<\/p>\n<p>\u305f\u3060\u3001\u300c\u7684\u3092\u7d5e\u3063\u305f\u958b\u793a\u8981\u6c42\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u63d0\u6848\u3055\u308c\u3001\u60c5\u5831\u4f5c\u6210\u8005\u3068\u3057\u3066\u306e\u4f01\u696d\u5074\u306e\u5b9f\u52d9\u8ca0\u8377\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u57df\u6bce\u306e\u5229\u76ca\u30fb\u7a0e\u91d1\u8cbb\u7528\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u6a5f\u5bc6\u4e8b\u9805\u3092\u542b\u3080\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u5404\u65b9\u9762\u304b\u3089\u306e\u61f8\u5ff5\u304c\u793a\u3055\u308c\u3066\u3044\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; 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15px;\"><em>\u30fb\u5b9f\u969b\u8ca0\u62c5\u7a0e\u7387\u304c15\uff05\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u304c\u3001\u4f01\u696d\u304c\u7b2c\uff12\u306e\u67f1\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408<\/em><\/p>\n<p style=\"margin-bottom: 3px;\"><em>\u3010\u7b2c\uff12\u306e\u67f1\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306b\u95a2\u3059\u308b\u6cd5\u5236\u304c\u65bd\u884c\u3055\u308c\u305f\u5834\u5408\u3011<\/em><\/p>\n<p style=\"margin-bottom: 3px;\"><em>\u7b2c\uff12\u306e\u67f1\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u95a2\u9023\u3059\u308b\u5f53\u671f\u7a0e\u91d1\u8cbb\u7528\u53c8\u306f\u53ce\u76ca\u3092\u533a\u5206\u3057\u3066\u958b\u793a\u3059\u308b\u3002<\/em><\/p>\n<\/div>\n<p>\uff14\u670811\u65e5\u306b\u958b\u304b\u308c\u305fIASB\u306e\u4f1a\u5408\u3067\u306f\u3001IAS\u7b2c12\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u306e\u4fee\u6b63\u3092\u6700\u7d42\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u3001IIR\u306e\u5404\u6cd5\u57df\u3067\u306e\u5c0e\u5165\u304b\u3089\u751f\u3058\u308b\u7e70\u5ef6\u7a0e\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u5bfe\u3059\u308b\u4e00\u6642\u7684\u306a\u4f8b\u5916\u3092\u8a2d\u3051\u308b\u3053\u3068\uff08\u4f8b\u5916\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u65e8\u306e\u958b\u793a\u304c\u5fc5\u8981\uff09\u304c\u78ba\u5b9f\u3068\u306a\u3063\u305f\u3002\u307e\u305f\u3001\u61f8\u5ff5\u304c\u793a\u3055\u308c\u3066\u3044\u305f\u958b\u793a\u306b\u95a2\u3057\u3066\u306f\u3001\u516c\u958b\u8349\u6848\u304b\u3089\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u7b2c\uff12\u306e\u67f1\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u306e\u306b\u6709\u76ca\u306a\u60c5\u5831\u3068\u3057\u3066\u3001\u3059\u3067\u306b\u5224\u660e\u3057\u3066\u3044\u308b\u3042\u308b\u3044\u306f\u5408\u7406\u7684\u306b\u898b\u7a4d\u53ef\u80fd\u306a\u5834\u5408\u306b\u306f\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u306b\u4fc2\u308b\u5b9a\u6027\u7684\u53c8\u306f\u5b9a\u91cf\u7684\u306a\u60c5\u5831\u306e\u958b\u793a\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306eIAS\u7b2c12\u53f7\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u300d\u306e\u6700\u7d42\u7684\u306a\u4fee\u6b63\u306f\u30012023\u5e74\uff15\u6708\u672b\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u308b\u898b\u8fbc\u307f\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 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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>2021\u5e7410\u6708\u306bOECD\uff0fG20\u306e\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306b\u304a\u3044\u3066\u5408\u610f\u3055\u308c\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u30eb\u30fc\u30eb\u306e\u3046\u3061\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08Income Inclusion Rule\uff1aIIR\uff09\u306b\u4fc2\u308b\u6cd5\u5236\u5316\u3068\u3057\u3066\u3001\u672c\u5e74\uff13\u6708\u672b\u306b\u516c\u5e03\u3055\u308c\u305f\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3001\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\u306e\u5275\u8a2d\u304c\u884c\u308f\u308c\u305f\u3002\u4f75\u305b\u3066\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u3001\u300c\u7279\u5b9a\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u3082\u5275\u8a2d\u3055\u308c\u305f\uff08\u6982\u8981\u306f\u672c\u9023\u8f09\u3010\u7b2c112\u56de\u3011\u53c2\u7167\uff09\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":[186,177,167,181,290],"tags":[726,373,433],"backnumber":[2223],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:47:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261653"}],"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=261653"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261653\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261653"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261653"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}