{"id":261806,"date":"2023-05-18T10:16:11","date_gmt":"2023-05-18T01:16:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261806"},"modified":"2023-05-25T10:55:51","modified_gmt":"2023-05-25T01:55:51","slug":"international-article-205","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-205\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c16\u56de\u3011\u300c\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u300d\u8a72\u5f53\u6027\uff08\u5730\u5224\u5e7318.9.5\u3001\u9ad8\u5224\u5e7319.10.25\u3001\u6700\u5224\u5e7321.12.3\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff11\u9805\u3001\uff12\u9805\u3001\uff13\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\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u300d\u8a72\u5f53\u6027<br \/>\n\uff08\u5730\u5224\u5e7318.9.5\u3001\u9ad8\u5224\u5e7319.10.25\u3001\u6700\u5224\u5e7321.12.3\uff09\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff11\u9805\u3001\uff12\u9805\u3001\uff13\u9805\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u91d1\u5c71\u3000\u77e5\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#f2f2f2;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6771\u4eac\u5730\u88c1\uff1a\u5e73\u621018\u5e74\uff19\u6708\uff15\u65e5\u3010\u7a0e\u8cc7256\uff0d235\uff08\u9806\u53f710495\uff09\u3011\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ256-10495\uff09<\/li>\n<li>\u6771\u4eac\u9ad8\u88c1\uff1a\u5e73\u621019\u5e7410\u670825\u65e5\u3010\u7a0e\u8cc7257\uff0d193\uff08\u9806\u53f710802\uff09\u3011\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ257-10802\uff09<\/li>\n<li>\u6700\u9ad8\u88c1\uff1a\u5e73\u621021\u5e7412\u6708\uff13\u65e5\u3010\u7a0e\u8cc7259\uff0d229\uff08\u9806\u53f711342\uff09\u3011\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ259-11342\uff09<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u82f1\u56fd\u738b\u9818\u30c1\u30e3\u30cd\u30eb\u8af8\u5cf6\u30ac\u30fc\u30f3\u30b8\u30fc\uff08\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\uff09\u306b\u672c\u5e97\u3092\u6709\u3057\u3001\u518d\u4fdd\u967a\u3092\u696d\u3068\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\uff22\uff08Ark Re Ltd.\u3000\u4ee5\u4e0b\u300c\uff22\u793e\u300d\u3068\u3044\u3046\uff09\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u3066\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u539f\u544a\uff38\uff08\u640d\u4fdd\u30b8\u30e3\u30d1\u30f3\uff09\u306b\u5bfe\u3057\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff39\u304c\u3001\uff22\u793e\u306e\u8ca0\u62c5\u3059\u308b\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u300d\u306b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u3001\uff22\u793e\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u300d\u3068\u3044\u3046\uff0966\u6761\u306e\uff16\u7b2c\uff11\u9805\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u6240\u5b9a\u306e\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u7559\u4fdd\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\uff38\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u305f\uff38\u304c\u3001\u305d\u306e\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u524d\u63d0\u4e8b\u5b9f\u7b49<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u7b49\u306e\u8981\u65e8<\/strong><\/h4>\n<p>\u4e8b\u4ef6\u5f53\u6642\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306b\u672c\u5e97\u3092\u7f6e\u304f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #333399;\">\u2460<\/span>20\uff05\u306e\u6a19\u6e96\u7a0e\u7387\u8ab2\u7a0e\u3001<span style=\"color: #333399;\">\u2461<\/span>\u6240\u5b9a\u306e\u8981\u4ef6\u306b\u57fa\u3065\u304f\u514d\u7a0e\u7533\u8acb<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3001<span style=\"color: #333399;\">\u2462<\/span>\u4e00\u5b9a\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6bb5\u968e\u7a0e\u7387\u8ab2\u7a0e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u306e\u307b\u304b\u3001<span style=\"color: #333399;\">\u2463<\/span>\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306e\u9078\u629e\u7533\u8acb\u8ab2\u7a0e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\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\uff11\uff09<\/span>\u3000\u514d\u7a0e\u3092\u8a8d\u3081\u3089\u308c\u305f\u6cd5\u4eba\u306f\u3001\u6bce\u5e74500\u30dd\u30f3\u30c9\uff08\u5f53\u6642\uff09\u306e\u7533\u8acb\u6599\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\uff08\u30ac\u30fc\u30f3\u30b8\u30fc\u6240\u5f97\u7a0e\u6cd540A\u6761\u300140B\u6761\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\uff12\uff09<\/span>\u3000\u682a\u4e3b\u6301\u5206\u304b\u3089\u751f\u3058\u308b\u6295\u8cc7\u6240\u5f97\u53ca\u3073\u4fdd\u967a\u975e\u95a2\u9023\u6240\u5f97\u306e\u307f\u3092\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f9725\u4e07\u30dd\u30f3\u30c9\u307e\u3067\u306f20\uff05\u306b\u3088\u308a\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f20\uff05\u3088\u308a\u306f\u308b\u304b\u306b\u4f4e\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u9006\u9032\u7684\u6bb5\u968e\u7a0e\u7387\u8ab2\u7a0e\u3067\u3042\u308b\uff08\u30ac\u30fc\u30f3\u30b8\u30fc\u6240\u5f97\u7a0e\u6cd5187A\u6761\uff09\u3002<\/span><\/p>\n<p><span style=\"color: #333399;\">\u2463<\/span>\u306e\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\uff08International Tax Status\uff09\u306b\u3088\u308c\u3070\u3001\u6cd5\u4eba\u304c\uff10\uff05\u8d8530\uff05\u4ee5\u4e0b\u306e\u7bc4\u56f2\u5185\u3067\u9078\u629e\u3057\u305f\u7a0e\u7387\u306e\u9069\u7528\u3092\u7533\u8acb\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u3053\u308c\u3092\u627f\u8a8d\u3059\u308c\u3070\u3001\u7533\u8acb\u3057\u305f\u7a0e\u7387\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u8ce6\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\uff08\u30ac\u30fc\u30f3\u30b8\u30fc\u6240\u5f97\u7a0e\u6cd5188C\u6761\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\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\uff13\uff09<\/span>\u3000\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u7533\u8acb\u66f8\u306b\u306f\u3001\u9069\u7528\u7533\u8acb\u3059\u308b\u7a0e\u7387\u306e\u307b\u304b\u3001\u5f53\u8a72\u7a0e\u7387\u304c\u7533\u8acb\u8005\u306b\u3068\u3063\u3066\u9069\u3057\u3066\u304a\u308a\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u89b3\u70b9\u304b\u3089\u3082\u59a5\u5f53\u306a\u6c34\u6e96\u3067\u3042\u308b\u3053\u3068\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u306e\u53d6\u5f97\u8981\u4ef6\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u683c\u7533\u8acb\u3092\u627f\u8a8d\u3057\u3001\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u306e\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u7a0e\u7387\u306e\u9078\u629e\u3092\u8a8d\u3081\u3066\u3044\u305f\u30ac\u30fc\u30f3\u30b8\u30fc\u6240\u5f97\u7a0e\u6cd5188C\u6761\u4ee5\u4e0b\u306f\u30012007\u5e74\u306b\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u30ac\u30fc\u30f3\u30b8\u30fc\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u6cd5\u4eba\u304b\u3089\u306e\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u7533\u8acb\u306b\u5bfe\u3059\u308b\u627f\u8a8d\u53c8\u306f\u62d2\u7d76\u306e\u5168\u9762\u7684\u306a\u81ea\u7531\u88c1\u91cf\u6a29\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u8cc7\u683c\u7533\u8acb\u3092\u62d2\u7d76\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u8acb\u8005\u306b\u305d\u306e\u65e8\u3092\u901a\u77e5\u3059\u308b\u304c\u3001\u305d\u306e\u62d2\u7d76\u7406\u7531\u3092\u793a\u3059\u5fc5\u8981\u306f\u306a\u304f\u3001\u307e\u305f\u3001\u7533\u8acb\u8005\u306f\u3001\u305d\u306e\u62d2\u7d76\u306b\u5bfe\u3057\u3066\u7570\u8b70\u3092\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff08\u30ac\u30fc\u30f3\u30b8\u30fc\u6240\u5f97\u7a0e\u6cd5188C\u6761\u3001\u540c\u6cd5188D\u6761\uff09\u3002<\/p>\n<p>\uff22\u793e\u306f\u3001\u5e73\u621011\u5e74\u5ea6\u304b\u3089\u5e73\u621014\u5e74\u5ea6\u306e\u9593\u3001\u5404\u9069\u7528\u671f\u9593\u3092\uff11\u5e74\u9593\u3068\u3057\u3001\u9069\u7528\u7a0e\u7387\u309226\uff05\u3068\u3059\u308b\u8cc7\u683c\u7533\u8acb\u3092\u3057\u3066\u8a8d\u3081\u3089\u308c\u3001\u9069\u7528\u7a0e\u738726\uff05\u306e\u56fd\u969b\u8ab2\u7a0e\u6cd5\u4eba\u3068\u3057\u3066\u8ce6\u8ab2\u6c7a\u5b9a\u3055\u308c\u305f\u5916\u56fd\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\uff39\u306f\u4e0a\u8a18\u671f\u9593\u306b\uff22\u793e\u304c\u7d0d\u4ed8\u3057\u305f\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u3001\uff22\u793e\u306f\uff38\u306e\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff11\u9805\u306b\u5b9a\u3081\u308b\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u540c\u9805\u306e\u8ab2\u7a0e\u5bfe\u8c61\u7559\u4fdd\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\uff38\u306e\u6240\u5f97\u306b\u52a0\u7b97\u3057\u3066\u4e0a\u8a18\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3002\uff38\u306f\u3001\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u3001\u305d\u308c\u3089\u66f4\u6b63\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u3066\u51fa\u8a34\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u95a2\u4fc2\u56f3<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261810\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1.png\" alt=\"\" width=\"500\" height=\"395\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1.png 1418w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1-300x237.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1-1024x809.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1-768x607.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/ikkaku_kokusai16-1-600x474.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u95a2\u4fc2\u6cd5\u4ee4\u306e\u5b9a\u3081<\/strong><\/h4>\n<p>\u5f53\u6642\u306e\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff11\u9805\u306b\u304a\u3044\u3066\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u300d\u3068\u306f\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u304c\u5b58\u5728\u3057\u306a\u3044\u56fd\u53c8\u306f\u5730\u57df\u306b\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u3092\u6709\u3059\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u300d\u3068\u3044\u3046\uff0939\u6761\u306e14\u7b2c\uff11\u9805\uff11\u53f7\uff09\u3001\u53c8\u306f\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u79df\u7a0e\u306e\u984d\u304c\u5f53\u8a72\u6240\u5f97\u306e\u91d1\u984d\u306e100\u5206\u306e25\u4ee5\u4e0b\u3067\u3042\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u540c\u9805\uff12\u53f7\uff09\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e14\u7b2c\uff12\u9805\uff11\u53f7\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u6cd5\u4eba\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\uff08\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff09\u306b\u898f\u5b9a\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u7a0e\u3092\u3044\u3046\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u306e\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u306b\u3044\u3046\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u300d\u3092\u5b9a\u7fa9\u3059\u308b\u306e\u304c\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff11\u9805\u3067\u3042\u308a\u3001\u540c\u9805\u3067\u306f\u5916\u56fd\u6cd5\u4eba\u7a0e\u3068\u306f\u3001\u300c\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u5916\u56fd\u53c8\u306f\u305d\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u3088\u308a\u6cd5\u4eba\u306e\u6240\u5f97\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u3068\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u3053\u308c\u3092\u5177\u4f53\u5316\u3059\u308b\u5f62\u3067\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u3001\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u3092\u898f\u5b9a\u3057\u3066\u3044\u305f\u306e\u304c\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff12\u9805\u3068\uff13\u9805\u3067\u3042\u308b\u3002\u7279\u306b\u540c\uff13\u9805\u3067\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u3001\u300c\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u8005\u304c\u3001\u305d\u306e\u7a0e\u306e\u7d0d\u4ed8\u5f8c\u3001\u4efb\u610f\u306b\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7a0e\uff08\uff11\u53f7\uff09\u3001\u7a0e\u306e\u7d0d\u4ed8\u304c\u7336\u4e88\u3055\u308c\u308b\u671f\u9593\u3092\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u4efb\u610f\u306b\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7a0e\uff08\uff12\u53f7\uff09\u300d\u306a\u3069\u3068\u3057\u3066\u3044\u305f\u3002\u306a\u304a\u3001\u5f53\u8a72\uff11\u53f7\u53ca\u3073\uff12\u53f7\u4ed6\u306f\u3001\u5e73\u621013\u5e74\u306e\u653f\u4ee4\u306b\u3088\u308a\u8ffd\u52a0\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e89\u70b9\u53ca\u3073\u4e3b\u5f35<\/strong><\/h4>\n<p>\u672c\u4ef6\u3067\u306f\u3001\uff22\u793e\u304c\u539f\u544a\u306e\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\uff08\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff11\u9805\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3001\u3059\u306a\u308f\u3061\uff38\u306e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\uff22\u793e\u306b\u4fc2\u308b\u8ab2\u7a0e\u5bfe\u8c61\u7559\u4fdd\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u9069\u6cd5\u304b\u5426\u304b\u304c\u4e89\u308f\u308c\u305f\u304c\u3001\u305d\u308c\u3092\u6c7a\u5b9a\u4ed8\u3051\u308b\u76f4\u63a5\u306e\u4e89\u70b9\u3068\u306a\u3063\u305f\u306e\u306f\u3001\uff22\u793e\u304c\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306726\uff05\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u8ca0\u62c5\u3057\u3066\u3044\u308b\u7a0e\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u306e\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u9577\uff39\u306f\u3001\u672c\u6765\u79df\u7a0e\u306b\u306f\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u975e\u5bfe\u4fa1\u6027\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u516c\u76ca\u6027\u3001<span style=\"color: #cd853f;\">\u2462<\/span>\u5f37\u884c\u6027\u3001<span style=\"color: #cd853f;\">\u2463<\/span>\u5fdc\u80fd\u8ca0\u62c5\u3001<span style=\"color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\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\uff14\uff09<\/span>\u3000\u4f8b\u793a\u306b\u904e\u304e\u306a\u3044\u3053\u3068\u306e\u6839\u62e0\u306e\uff11\u3064\u3068\u3057\u3066\uff39\u306f\u3001\u8af8\u5916\u56fd\u306b\u304a\u3044\u3066\u63a1\u3089\u308c\u3066\u3044\u308b\u3001\u53c8\u306f\u4eca\u5f8c\u63a1\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u6211\u304c\u56fd\u306e\u6cd5\u4eba\u7a0e\u306b\u76f8\u5f53\u3057\u306a\u3044\u79df\u7a0e\u306e\u5f62\u614b\u3092\u7db2\u7f85\u7684\u306b\u5217\u6319\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u70b9\u3092\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\uff38\u306f\u3001\u672c\u4ef6\u5916\u56fd\u7a0e\u306f\uff39\u304c\u3044\u3046\u79df\u7a0e\u306e\u610f\u7fa9<span style=\"color: #cd853f;\">\u2460<\/span>\u306a\u3044\u3057<span style=\"color: #cd853f;\">\u2464<\/span>\u306e\u539f\u5247\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3001\u79df\u7a0e\u306e\u5f37\u884c\u6027\u306b\u3064\u3044\u3066\u3001\u672c\u4ef6\u5916\u56fd\u7a0e\u306f\u7a0e\u7387\u306e\u9078\u629e\u7533\u8acb\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001\uff22\u793e\u304c\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b26\uff05\u3068\u3044\u3046\u7a0e\u7387\u306f\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u306e\u7533\u8acb\u304c\u627f\u8a8d\u3055\u308c\u305f\u3053\u3068\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3001\u8ab2\u7a0e\u5e81\u3068\u306e\u5408\u610f\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u4e3b\u5f35\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff13\u9805\u306f\u78ba\u8a8d\u898f\u5b9a\u3067\u306f\u306a\u304f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308b\u6551\u6e08\u7bc4\u56f2\u3092\u9650\u5b9a\u3057\u305f\u5275\u8a2d\u898f\u5b9a\uff08\u9650\u5b9a\u5217\u6319\uff09\u3067\u3042\u308b\u3068\u3057\u3001\u672c\u4ef6\u5916\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306f\u30ac\u30fc\u30f3\u30b8\u30fc\u7a0e\u52d9\u5f53\u5c40\u304c\u627f\u8a8d\u3057\u305f\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\uff38\u306f\u5b9f\u8cea\u7684\u306b\u5f37\u5236\u7684\u7a0e\u8ca0\u62c5\u3092\u8ca0\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308a\u3001\u540c\u9805\uff11\u53f7\u53ca\u3073\uff12\u53f7\u304c\u898f\u5b9a\u3059\u308b\u7a0e\u3068\u306f\u660e\u3089\u304b\u306b\u305d\u306e\u6027\u8cea\u304c\u7570\u306a\u308b\u3068\u4e3b\u5f35\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\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>\u3000\u3053\u306e\u70b9\u306b\u3064\u304d\uff38\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff13\u9805\uff11\u53f7\u53ca\u3073\uff12\u53f7\u304c\u5b9a\u3081\u308b\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u8a72\u5f53\u3057\u306a\u3044\u79df\u7a0e\u306e\u6027\u8cea\u3068\u3057\u3066\u3001<span style=\"color: #006400;\">\u2460<\/span>\u300c\u5b9f\u8cea\u7684\u306b\u306f\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u304c\u306a\u3044\u7a0e\u300d\u3067\u3042\u308a\u3001<span style=\"color: #006400;\">\u2461<\/span>\u7d0d\u4ed8\u3084\u9084\u4ed8\u306b\u95a2\u3057\u7d0d\u7a0e\u8005\u306e\u88c1\u91cf\u304c\u5e83\u7bc4\u3067\u3042\u308b\u3068\u3044\u3046\u8981\u7d20\u3092\u6319\u3052\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u3053\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u305f\u3089\u306a\u3044\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\uff38\u306f\u3001\uff22\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306726\uff05\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u306e\u306b\u3001\u65e5\u672c\u3067\u306e\u672c\u4ef6\u66f4\u6b63\u51e6\u5206\u7b49\u306b\u3088\u308a\u5f53\u8a72\u6240\u5f97\u306b\u3055\u3089\u306b30\uff05\u306e\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u3001\u4e0d\u5408\u7406\u306a\u4e8c\u91cd\u306e\u8ca0\u62c5\u304c\u751f\u3058\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u3082\u5f37\u8abf\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5224\u6c7a\u306e\u8981\u7d04<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e0b\u7d1a\u5be9\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u6771\u4eac\u5730\u88c1\u5224\u6c7a\uff08\u5e73\u621018\u5e74\uff19\u6708\uff15\u65e5\uff09\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff12\u9805\u3001\uff13\u9805\u306e\u898f\u5b9a\u306f\u3001\u540c\u6761\uff11\u9805\u306e\u89e3\u91c8\u898f\u5b9a\u3067\u3042\u308a\u3001\uff12\u9805\u3001\uff13\u9805\u5404\u53f7\u306e\u5b9a\u3081\u306f\u3001\u4f8b\u793a\u5217\u6319\u3068\u89e3\u3059\u308b\u306e\u304c\u7d20\u76f4\u3067\u3042\u308b\u3068\u3057\u3001\u5b9f\u8cea\u7684\u306b\u307f\u3066\u3082\u3001\u5916\u56fd\u6cd5\u4eba\u7a0e\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3092\u7db2\u7f85\u7684\u306b\u9650\u5b9a\u5217\u6319\u3059\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u5224\u793a\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u79df\u7a0e\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u91d1\u878d\u5f53\u5c40\u3084\u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u884c\u3057\u3066\u3044\u308b\u8aac\u660e\u66f8\u7b49\u306b\u3001\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u306b\u95a2\u3059\u308b\u7a0e\u7387\u306e\u300c\u4ea4\u6e09\uff08Negotiation\uff09\u300d\u3084\u3001\u300c\u5408\u610f\uff08Agreement\uff09\u300d\u3068\u3044\u3046\u6587\u8a00\u304c\u3042\u308b\u3053\u3068\u3092\u6319\u3052\u3066\u3001\u79df\u7a0e\u306e\u4e00\u822c\u7684\u6982\u5ff5\u306e\u89b3\u70b9\u304b\u3089\u3001\u7a0e\u306e\u5f37\u884c\u6027\u306e\u6982\u5ff5\u3068\u306f\u76f8\u5bb9\u308c\u306a\u3044\u3068\u3053\u308d\u304c\u3042\u308b\u3068\u3057\u305f\u3002\u305d\u3057\u3066\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u306b\u3088\u308b\u8ab2\u7a0e\u306f\u3001\u7a0e\u7387\u306e\u4e00\u5b9a\u67a0\uff08\u4e0a\u965030\uff05\u53ca\u3073\u4e0b\u9650\uff10\uff05\u8d85\uff09\u3092\u6c7a\u3081\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u305d\u306e\u5e45\u306f\u5e83\u7bc4\u3067\u3042\u308a\u3001\u5b9f\u8cea\u7684\u306b\u306f\u767d\u5730\u898f\u5b9a\u3067\u3042\u308b\u3068\u3044\u308f\u3056\u308b\u3092\u5f97\u305a\u3001\u6211\u304c\u56fd\u306e\u6cd5\u4eba\u7a0e\u306f\u3082\u3068\u3088\u308a\u3001\u4e00\u822c\u7684\u306a\u79df\u7a0e\u6982\u5ff5\u306b\u3082\u76f8\u53cd\u3059\u308b\u3068\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\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\uff16\uff09<\/span>\u3000\u5224\u6c7a\u66f8\u3067\u306f\u307e\u305f\u3001OECD\u306e1998\u5e74\u306e\u5831\u544a\u66f8Harmful Tax Competition\u306b\u304a\u3044\u3066\u3001\u300c\u3082\u3057\u3001\u7a0e\u7387\u3068\uff08\u53c8\u306f\uff09\u8ab2\u7a0e\u30d9\u30fc\u30b9\u304c\u4ea4\u6e09\u53ef\u80fd\u3067\u3042\u308b\u304b\u53c8\u306f\u6295\u8cc7\u5bb6\u304c\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u7a0e\u5236\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u4e3b\u50ac\u56fd\u306e\u7a0e\u5236\u3067\u5275\u8a2d\u3055\u308c\u305f\u8ab2\u7a0e\u898f\u5b9a\u306f\u3001\u6f5c\u5728\u7684\u306b\u6709\u5bb3\u3067\u3042\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u6319\u3052\u3001\u79df\u7a0e\u8a72\u5f53\u6027\u3092\u5426\u5b9a\u3059\u308b\u7406\u7531\u3092\u88dc\u5f37\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u5f53\u8a72\u8aac\u660e\u66f8\u3084\uff22\u793e\u62c5\u5f53\u8005\u3068\u30ac\u30fc\u30f3\u30b8\u30fc\u7a0e\u52d9\u5f53\u5c40\u306e\u9593\u3067\u4ea4\u308f\u3055\u308c\u305f\u6587\u66f8\u306b\u3001\uff22\u793e\u304c\u56fd\u969b\u8ab2\u7a0e\u8cc7\u683c\u306b\u57fa\u3065\u304d26\uff05\u306e\u7a0e\u7387\u306e\u9078\u629e\u3092\u5e0c\u671b\u3059\u308b\u7406\u7531\u3068\u3057\u3066\u3001\u65e5\u672c\u3067\u65b0\u305f\u306a\u7a0e\u8ca0\u62c5\u3092\u305b\u305a\u306b\u6e08\u3080\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u3092\u6319\u3052\u3066\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306b\u304a\u3044\u3066\u5fb4\u53ce\u3055\u308c\u308b\u300c\u7a0e\u300d\u306a\u308b\u3082\u306e\u306f\u3001\u305d\u306e\u5b9f\u8cea\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u9069\u7528\u3092\u56de\u907f\u3055\u305b\u308b\u3068\u3044\u3046\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u53ef\u80fd\u3068\u8a8d\u5b9a\u3057\u3001\uff38\u306e\u4e3b\u5f35\u3092\u9000\u3051\u305f\u3002<\/p>\n<p>\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\uff08\u5e73\u621019\u5e7410\u670825\u65e5\uff09\u3082\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306e\u7a0e\u306f\u3001\u79df\u7a0e\u6982\u5ff5\u306e\u57fa\u672c\u3067\u3042\u308b\u5f37\u884c\u6027\u3001\u516c\u5e73\u6027\u306a\u3044\u3057\u5e73\u7b49\u6027\u3068\u76f8\u5bb9\u308c\u305a\u3001\u5b9f\u8cea\u7684\u306b\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u9069\u7528\u3092\u56de\u907f\u3055\u305b\u308b\u3068\u3044\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306a\u3044\u3057\u8ca0\u62c5\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3068\u5224\u793a\u3057\u305f\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u3053\u308c\u3092\u79df\u7a0e\u3068\u3059\u308c\u3070\u3001\u6211\u304c\u56fd\u306e\u5b9f\u52b9\u7a0e\u7387\u3068\u306e\u5dee\u984d\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u8ca0\u62c5\u3092\u514d\u308c\u308b\u79df\u7a0e\u56de\u907f\u3092\u8a31\u5bb9\u3057\u3066\u3001\u7d0d\u7a0e\u8005\u9593\u306e\u5e73\u7b49\u306a\u3044\u3057\u7a0e\u5236\u306e\u4e2d\u7acb\u6027\u306e\u7dad\u6301\u304c\u4e0d\u53ef\u80fd\u306b\u306a\u308a\u3001\u6211\u304c\u56fd\u306e\u8ca1\u653f\u4e3b\u6a29\u304c\u640d\u306a\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u3088\u3046\u306a\u7d50\u679c\u306f\u8a31\u5bb9\u3067\u304d\u306a\u3044\u3068\u8ff0\u3079\u3001\uff38\u306e\u63a7\u8a34\u3092\u68c4\u5374\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\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\uff17\uff09<\/span>\u3000\u6700\u9ad8\u88c1\u306f\u3053\u306e\u307b\u304b\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306b\u304a\u3044\u3066\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u56e3\u4f53\u304c\u514d\u7a0e\u306e\u7533\u8acb\u3092\u3057\u305f\u5834\u5408\u306b\u3001\u5e38\u306b\u305d\u308c\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306f\u78ba\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u8ff0\u3079\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff13\u9805\uff11\u53f7\u304c\u6319\u3052\u308b\u3082\u306e\u306b\u542b\u307e\u308c\u306a\u3044\u6839\u62e0\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: right;\">\uff08<a title=\"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c17\u56de\u3011\u300c\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u300d\u8a72\u5f53\u6027\uff08\u5730\u5224\u5e7318.9.5\u3001\u9ad8\u5224\u5e7319.10.25\u3001\u6700\u5224\u5e7321.12.3\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4141\u6761\uff11\u9805\u3001\uff12\u9805\u3001\uff13\u9805\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-206\/\" target=\"_blank\" rel=\"noopener\">\uff08\u305d\u306e\uff12\uff09<\/a>\u3078\u7d9a\u304f\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<\/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 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Ltd.\u3000\u4ee5\u4e0b\u300c\uff22\u793e\u300d\u3068\u3044\u3046\uff09\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u3066\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u539f\u544a\uff38\uff08\u640d\u4fdd\u30b8\u30e3\u30d1\u30f3\uff09\u306b\u5bfe\u3057\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff39\u304c\u3001\uff22\u793e\u306e\u8ca0\u62c5\u3059\u308b\u30ac\u30fc\u30f3\u30b8\u30fc\u5cf6\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u6cd5\u4eba\u7a0e\u6cd569\u6761\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u300d\u306b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u3001\uff22\u793e\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u300d\u3068\u3044\u3046\uff0966\u6761\u306e\uff16\u7b2c\uff11\u9805\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u6240\u5b9a\u306e\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u7559\u4fdd\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\uff38\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u305f\uff38\u304c\u3001\u305d\u306e\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3067\u3042\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":[480,446,347,163],"backnumber":[2228],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-05 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