{"id":261912,"date":"2023-06-29T10:20:57","date_gmt":"2023-06-29T01:20:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261912"},"modified":"2023-10-11T13:12:30","modified_gmt":"2023-10-11T04:12:30","slug":"international-article-209","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-209\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c37\u56de\u3011\u300c\u7b2c\uff12\u306e\u67f1\uff1a\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306e\u898b\u901a\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #d2691e;\">\u3053\u308c\u304b\u3089<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u56fd\u969b\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c37\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\uff12\u306e\u67f1\uff1a\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306e\u898b\u901a\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5927\u5b66\u9662\u3000\u5ba2\u54e1\u6559\u6388<br \/>\n<strong>\u9752\u5c71\u3000\u6176\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u7b2c\uff12\u306e\u67f1\u306b\u3064\u3044\u3066\u306e\u6211\u304c\u56fd\u56fd\u5185\u6cd5\u306e\u52d5\u5411<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n2021\u5e7410\u6708\u306bOECD\/G20\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u5bfe\u5fdc\u306e\uff12\u3064\u306e\u67f1\u304b\u3089\u6210\u308b\u56fd\u969b\u8ab2\u7a0e\u306e\u65b0\u30eb\u30fc\u30eb\u5408\u610f\u306e\u3046\u3061\u30012022\u5e74\u4e2d\u306b\u8a73\u7d30\u8a2d\u8a08\u306e\u56fd\u969b\u5354\u8b70\u304c\u9032\u6357\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u7b2c\uff12\u306e\u67f1\uff0815\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3001\u79df\u7a0e\u6761\u7d04\u9762\u306e\u5bfe\u5fdc\u3082\u542b\u3081\u3066\u300cGloBE\u7a0e\u5236\u300d\u3068\u3082\u547c\u79f0\uff09\u306e\u4e2d\u6838\u3092\u306a\u3059\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u306b\u3064\u3044\u3066\u3001\u653f\u5e9c\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u56fd\u5185\u6cd5\u3078\u306e\u5c0e\u5165\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u30002021\u5e7412\u6708\u306bOECD\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u56fd\u5185\u6cd5\u306e\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3068\u305d\u306e\u5b9f\u65bd\u8981\u9818\u3092\u5c55\u958b\u3057\u305f2022\u5e74\uff13\u6708\u516c\u8868\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u3001\u66f4\u306b\u306f\u30012022\u5e7412\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u57f7\u884c\u7d30\u5247\u3092\u6307\u3059\u3002<\/span><\/p>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u4e16\u754c\u306e\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u3092\u3001\u5b9f\u52b9\u7a0e\u738715\uff05\u307e\u3067\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308bGloBE\u7a0e\u5236\u306e\u4e2d\u6838\u3068\u306a\u308bIIR\u306e\u56fd\u5185\u6cd5\u5236\u5316\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3078\u898f\u5b9a\u3092\u8ffd\u52a0\u3059\u308b\u5f62\u3067\u884c\u308f\u308c\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u3092\u5b9a\u3081\u308b\u7dcf\u5247\u898f\u5b9a\u306b\u304a\u3044\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u6cd5\uff15\u6761\uff09\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u540c\uff16\u6761\uff09\u306b\u7d9a\u3051\u3066\u3001\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\uff08\u540c\uff16\u6761\u306e\uff12\uff09\u3092\u898f\u5b9a\u3057\u3001\u305d\u306e\u8ab2\u7a0e\u6a19\u6e96\u7b49\u3092\u5b9a\u3081\u308b\u7d30\u5247\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff12\u7de8\uff08\u5185\u56fd\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\uff09\u306e\u7b2c\uff12\u7ae0\uff08\u540c82\u6761\uff5e82\u6761\u306e10\uff09\u306b\u304a\u3044\u3066\u3001\u8a73\u7d30\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u4e57\u305b\u7a0e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u4e0a\u3067\u63a7\u9664\u3055\u308c\u308b\u69cb\u6210\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u3067\u8ab2\u3055\u308c\u308b\u300c\u81ea\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u4fc2\u308b\u7a0e\u984d\uff08QDMTT\uff09\u300d\u306f\u3001\u4e0a\u4e57\u305b\u7a0e\u984d\u306e\u7b97\u5b9a\u4e0a\u306e\u63a7\u9664\u9805\u76ee\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u6211\u304c\u56fd\u81ea\u8eab\u304c\u767a\u52d5\u3059\u308b\u6839\u62e0\u3068\u306a\u308bQDMTT\u8ab2\u7a0e\u6761\u9805\u306f\u3001\u4eca\u56de\u306e\u6539\u6b63\u6cd5\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002\u307e\u305f\u3001IIR\u306e\u63a1\u7528\u304c\u4efb\u610f\u3068\u3055\u308c\u305f\u305f\u3081\u3001IIR\u3092\u884c\u4f7f\u3059\u308b\u8cc7\u683c\u306e\u3042\u308b\u89aa\u4f1a\u793e\u6240\u5728\u5730\u56fd\u304c\u8efd\u8ab2\u7a0e\u56fd\u3067\u3042\u3063\u305f\u308a15\uff05\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306e\u3001\u30d0\u30c3\u30af\u30b9\u30c8\u30c3\u30d7\u3068\u3057\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u69d8\u306e\u7406\u7531\u3067\u6765\u5e74\u5ea6\u4ee5\u964d\u306e\u6539\u6b63\u306b\u7e70\u308a\u5ef6\u3079\u3089\u308c\u3066\u3044\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-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000QDMTT\u306b\u3064\u3044\u3066\u306f\u3001\u30cf\u30d6\u6a5f\u80fd\u3092\u679c\u305f\u3059\u56fd\u3092\u4e2d\u5fc3\u306b\u591a\u304f\u306e\u56fd\u3067\u5c0e\u5165\u306e\u610f\u5411\u304c\u4f1d\u3048\u3089\u308c\u3066\u3044\u308b\u3002\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u5e83\u7bc4\u306a\u9069\u7528\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u6211\u304c\u56fd\u6240\u5728\u306e\u69cb\u6210\u4f1a\u793e\u308215\uff05\u3092\u4e0b\u56de\u308b\u5b9f\u52b9\u7a0e\u7387\u3068\u306a\u308a\u3046\u308b\u305f\u3081\u3001\u4e0e\u515a\u5927\u7db1\u3067\u306f\u3001\u6211\u304c\u56fd\u3082\u3001OECD\u3067\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u767a\u51fa\u3092\u8e0f\u307e\u3048\u305f\u540c\u5236\u5ea6\u5c0e\u5165\u3092\u6765\u5e74\u5ea6\u4ee5\u964d\u306e\u6539\u6b63\u5019\u88dc\u306b\u6319\u3052\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6211\u304c\u56fd\u306b\u306f\u3001\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u3046\u308b\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u58f2\u4e0a7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\uff09\u306e\u89aa\u4f1a\u793e\u304c\u591a\u304f\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u6211\u304c\u56fd\u653f\u5e9c\u304c\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u9593\u306e\u7af6\u4e89\u6761\u4ef6\u306e\u516c\u5e73\u5316\u3092\u3082\u305f\u3089\u3059\u672c\u5408\u610f\u5f62\u6210\u306b\u3001OECD\/G20\u3067\u7d42\u59cb\u30ea\u30fc\u30c0\u30fc\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u304d\u305f\u3053\u3068\u3082\u3042\u3063\u3066\u3001IIR\u306b\u95a2\u3059\u308b\u901f\u3084\u304b\u306a\u6cd5\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3068\u307f\u3089\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u56f3\u8868\uff09\uff13\u7a2e\u985e\u306e\u56fd\u5185\u6cd5\u5bfe\u5fdc\u898f\u5247<\/strong><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei23_pdf\/zeisei23_all.pdf#page=12\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-262250\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1.png\" alt=\"\" width=\"1551\" height=\"709\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1.png 1551w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1-300x137.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1-1024x468.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1-768x351.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1-1536x702.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/kokusai37-1-600x274.png 600w\" sizes=\"(max-width: 1551px) 100vw, 1551px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u8ca1\u52d9\u7701\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei23.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a>\u300d\uff08\u4ee4\u548c\uff15\u5e74\uff13\u6708\u767a\u884c\uff09<\/span><\/p>\n<p>GloBE\u7a0e\u5236\u306e\u56fd\u5185\u6cd5\u5236\u5316\u306f\u3001\u6211\u304c\u56fd\u306e\u307f\u306a\u3089\u305aEU\u3084\u30cf\u30d6\u56fd\u3092\u4e2d\u5fc3\u306b\u78ba\u5b9f\u306b\u9032\u5c55\u3057\u3066\u3044\u308b\u3082\u306e\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3001IIR\u306e\u30d0\u30c3\u30af\u30b9\u30c8\u30c3\u30d7\u7a0e\u5236\u3068\u3055\u308c\u308bUTPR\u306b\u3064\u3044\u3066\u306e\u65bd\u884c\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u9045\u308c\u3084\u540c\u7a0e\u5236\u306e\u56fd\u969b\u6cd5\u3068\u306e\u6574\u5408\u6027\u3078\u306e\u61f8\u5ff5\u63d0\u8d77\u306a\u3069\u306b\u3088\u308a\u3001\u7b2c\uff12\u306e\u67f1\u306e\u9032\u5c55\u52d5\u5411\u306b\u9670\u308a\u304c\u307f\u3089\u308c\u3066\u3044\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u7c73\u56fd\u3067\u306e\u8b70\u4f1a\u5be9\u8b70\u306e\u505c\u6ede\u3068\u5b66\u754c\u3084\u5b9f\u52d9\u8005\u9593\u3067\u306eUTPR\u306e\u6b63\u7d71\u6027\u3092\u3081\u3050\u308b\u8b70\u8ad6\u3092\u7d39\u4ecb\u3059\u308b\u3082\u306e\u3067\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=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000EU\u306f\u30012022\u5e7412\u6708\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306b\u4fc2\u308b\u5c0e\u5165\u6307\u4ee4\u3092\u5168\u4f1a\u4e00\u81f4\u3067\u63a1\u629e\u3057\u305f\uff08\u540c\u6307\u4ee4\u306e\u9069\u7528\u6642\u671f\u306f2023\u5e7412\u670831\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002\u305f\u3060\u3057\u3001UTPR\u306b\u3064\u3044\u3066\u306f\u3001\u66f4\u306b\uff11\u5e74\u9045\u308c\u306e2024\u5e7412\u670831\u65e5\u4ee5\u964d\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\uff09\u3002\u306a\u304a\u3001OECD\u3067\u306e\u5408\u610f\u5f62\u6210\u306b\u8ca2\u732e\u3057\u305f\u7c73\u56fd\u306f\u3001\u6628\u5e74GloBE\u30eb\u30fc\u30eb\u3068\u6574\u5408\u6027\u306e\u306a\u3044\u72ec\u81ea\u306e\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u7c73\u56fd\u306b\u304a\u3051\u308b\u8b70\u4f1a\u306e\u53cd\u5fdc<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n2021\u5e7410\u6708\u306e\uff12\u3064\u306e\u67f1\u306b\u95a2\u3059\u308b\u56fd\u969b\u5408\u610f\u306b\u5411\u3051\u3066\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u767a\u63ee\u3057\u305f\u7c73\u56fd\u30a4\u30a8\u30ec\u30f3\u8ca1\u52d9\u9577\u5b98\u306f\u3001GloBE\u30eb\u30fc\u30eb\u5b9f\u65bd\u3092\u6c7a\u8b70\u3057\u305fEU\u6307\u4ee4\uff082022\u5e7412\u6708\uff09\u306b\u30a8\u30fc\u30eb\u3092\u9001\u308a\u3064\u3064\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u3082\u540c\u30eb\u30fc\u30eb\u306e\u56fd\u5185\u6cd5\u5236\u5316\uff08\u7c73\u56fd\u306e\u5834\u5408\u306f\u3001GloBE\u30eb\u30fc\u30eb\u3068\u540c\u3058\u76ee\u7684\u3092\u6301\u3064\u65e2\u5b58\u306eGILTI\u7a0e\u5236\u7b49\u3092GloBE\u30eb\u30fc\u30eb\u3068\u6574\u5408\u7684\u306a\u3082\u306e\u306b\u4fee\u6b63\u3059\u308b\u904e\u7a0b\uff09\u306e\u6700\u7d42\u7684\u306a\u5b9f\u73fe\u306b\u3064\u3044\u3066\u306f\u697d\u89b3\u7684\u306a\u898b\u901a\u3057\u3092\u793a\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0e\u91ce\u515a\u306e\u52e2\u529b\u4fdd\u6301\u304c\u4e0a\u30fb\u4e0b\u9662\u3067\u306d\u3058\u308c\u72b6\u6cc1\u306b\u3042\u308b\u7c73\u56fd\u8b70\u4f1a\u306f\u3001\u6628\u5e74\u304b\u3089\u4eca\u5e74\u306e\uff12\u5e74\u9593\u306b\u308f\u305f\u308a\u3001OECD\u3068\u306e\u5354\u8abf\u3092\u76ee\u6307\u3059\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u7a0e\u5236\u6539\u6b63\u63d0\u6848\uff08\u901a\u79f0\u30b0\u30ea\u30fc\u30f3\u30d6\u30c3\u30af\uff09\u306b\u5bfe\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u30b9\u30c8\u30c3\u30d7\u3092\u304b\u3051\u7d9a\u3051\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u898b\u901a\u3057\u3082\u7acb\u3063\u3066\u3044\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u30002022\u5e74\u306e\u8b70\u4f1a\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u7b2c\uff12\u306e\u67f1\u3068\u306e\u6574\u5408\u6027\u3092\u76ee\u6307\u3057\u305fGILTI\u7a0e\u5236\u306e\u6539\u9769\uff08\u5b9f\u52b9\u7a0e\u738715\uff05\u306e\u5224\u5b9a\u57fa\u6e96\u3092\u30b0\u30ed\u30fc\u30d0\u30eb\u304b\u3089\u56fd\u5225\u306b\u5909\u66f4\u3059\u308b\u7b49\u306e\u5185\u5bb9\uff09\u3092\u542b\u30802022\u5e74\u6625\u306e\u30b0\u30ea\u30fc\u30f3\u30d6\u30c3\u30af\u306b\u57fa\u3065\u304f\u653f\u5e9c\u7a0e\u5236\u6539\u6b63\u6848\uff08Build Back Better Act\u6cd5\u6848\uff09\u306b\u3064\u3044\u3066\u3001\u8b70\u4f1a\u306f\u6c11\u4e3b\u515a\u6709\u5229\u3068\u898b\u3089\u308c\u305f\u4e0a\u9662\u3067\u306e\u652f\u6301\u7372\u5f97\u306b\u5931\u6557\u3057\u3001\u6210\u7acb\u3057\u305fThe Inflation Reduction Act\u3067\u306f\u3001\u591a\u304f\u306e\u70b9\u3067\u7b2c\uff12\u306e\u67f1\u3068\u6574\u5408\u7684\u3068\u306f\u3044\u3048\u306a\u3044\u3001\u300c15\uff05\u306e\u6cd5\u4eba\u30df\u30cb\u30de\u30e0\u7a0e\uff08\u6cd5\u4ebaAMT\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u300d\u306e\u5c0e\u5165\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u6cd5\u4ebaAMT\u306f\u3001\u56fd\u5225\u6240\u5f97\u3067\u306f\u306a\u304f\u30b0\u30ed\u30fc\u30d0\u30eb\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u306a\u3069\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u304cGloBE\u30eb\u30fc\u30eb\u3068\u7570\u306a\u308b\u305f\u3081\u3001GloBE\u30eb\u30fc\u30eb\u3092\u63a1\u7528\u3057\u305f\u56fd\u304b\u3089\u3001\u7c73\u56fd\u3067\u306e\u5b9f\u52b9\u7a0e\u7387\u304c15\uff05\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u7c73\u56fd\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u304c\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002Jane G. Gravelle, Congressional Research Service, \u201dThe 15% Corporate AMT\u201d\uff082022.12\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u30002023\u5e74\u306e\u8b70\u4f1a\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u653f\u5e9c\u304b\u3089\u306f\u6628\u5e74\u540c\u69d8Build Back Better Act\u6cd5\u6848\u3068\u540c\u69d8\u306eGILTI\u7a0e\u5236\u3092GloBE\u30eb\u30fc\u30eb\u3068\u6574\u5408\u7684\u306b\u3059\u308b\u6539\u6b63\u6848\u304c\u63d0\u6848\u3055\u308c\u305f\u304c\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066\u306f\u3001\uff15\u6708\u672b\u306b\u3001\u540c\u610f\u3067\u304d\u306a\u3044\u3068\u3059\u308b\u554f\u984c\u610f\u8b58\u3092\u6301\u3063\u305f\u4e0b\u9662\u5171\u548c\u515a\u8b70\u54e1\u305f\u3061\u306b\u3088\u308bThe Defending American Jobs and Investment Act\u6cd5\u6848\u304c\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u3002\u540c\u6cd5\u6848\u306e\u63d0\u6848\u8005\u305f\u3061\u306f\u3001\u7279\u306b\u3001\u7b2c\uff12\u306e\u67f1\u306e\u4e0b\u3067\u306eUTPR\u306e\u9069\u7528\u306f\u3001\u7c73\u56fd\u4f01\u696d\u3092\u72d9\u3044\u6483\u3061\u306b\u3057\u305f\u8ab2\u7a0e\u306e\u57df\u5916\u9069\u7528\u3067\u3042\u308b\u70b9\u3092\u554f\u984c\u8996\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u57f7\u884c\u3092\u884c\u3046\u56fd\u306b\u5bfe\u3057\u3066\u306f\u3001\u5f53\u8a72\u56fd\u306e\u6cd5\u4eba\u3084\u6295\u8cc7\u8005\u306b\u5bfe\u3059\u308b\u7c73\u56fd\u3067\u306e\u8ab2\u7a0e\u3092\u5f37\u5316\u3059\u308b\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u3079\u304d\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5171\u548c\u515a\u6cd5\u6848\u306f\u3001OECD\u53ca\u3073\u305d\u306e\u80cc\u5f8c\u306b\u3044\u308b\u6b27\u5dde\u52e2\u3068\u306e\u5bfe\u6c7a\u59ff\u52e2\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u308a\u3001\u540c\u515a\u304b\u3089\u306f\u3001\u300c\u7b2c\uff12\u306e\u67f1\u306e\u57f7\u884c\u306f\u505c\u6b62\u3057\u3001\u307e\u305a\u7b2c\uff11\u306e\u67f1\u306e\u51e6\u7406\u304b\u3089\u59cb\u3081\u3088\u3046\u300d\u3068\u306e\u4e3b\u5f35<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u307e\u3067\u51fa\u3066\u3044\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u304b\u3089\u76ee\u3092\u96e2\u305b\u306a\u3044\u72b6\u6cc1\u306b\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=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u201dHouse Tax Bill to focus on TCJA Extensions\u201d Tax Notes International\uff082023.6.9\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u5b66\u754c\u7b49\u3067\u306e\u767e\u5bb6\u4e89\u9cf4\u306e\u8b70\u8ad6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u7b2c\uff12\u306e\u67f1\u306e\u3046\u3061UTPR\u306b\u3064\u3044\u3066\u306f\u3001\u6628\u5e74\u6765\u304b\u3089\u7814\u7a76\u8005\u30fb\u5b9f\u52d9\u5bb6\u3092\u542b\u3081\u3066\u56fd\u969b\u8ab2\u7a0e\u306e\u65b0\u30eb\u30fc\u30eb\u3068\u3057\u3066\u306e\u5408\u7406\u6027\u30fb\u7406\u8ad6\u7684\u6b63\u7d71\u6027\u3092\u3081\u3050\u3063\u3066\u3001\u591a\u304f\u306e\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u3002\u6279\u5224\u30fb\u80af\u5b9a\u306e\u4e21\u8ad6\u306b\u3064\u3044\u3066\u305d\u306e\u5927\u67a0\u3092\u4ee5\u4e0b\u306b\u7d39\u4ecb\u3059\u308b<span 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=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u3053\u306e\u70b9\u3092\u307e\u3068\u3081\u305f\u8ad6\u6587\u3068\u3057\u3066\u3001Michel Tumpel\u4ed6\uff14\u540d\u306b\u3088\u308b\u201dThe UTPR and International Law: Analysis From Three Angles\u201d\uff08Tax Notes International,2023.5.15\uff09\u304c\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u7d39\u4ecb\u306f\u3053\u308c\u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6279\u5224\u8ad6<\/strong><\/h4>\n<p>\u6279\u5224\u8ad6\u306e\u4e2d\u5fc3\u306f\u3001UTPR\u304c\u3001\u300c\u4fa1\u5024\u5275\u9020\u5730\u306b\u8ab2\u7a0e\u6a29\u3092\u914d\u5206\u3059\u3079\u3057\u300d\u3068\u3059\u308bBEPS\u3067\u306e\u65b0\u3057\u3044\u8ab2\u7a0e\u30eb\u30fc\u30eb\u898b\u76f4\u3057\u306e\u539f\u70b9\u306b\u9055\u53cd\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u89aa\u4f1a\u793e\u6240\u5728\u5730\u56fd\u3067\u306eGloBE\u30eb\u30fc\u30eb\u4e0d\u63a1\u7528\u306b\u3088\u308a\u3001\u30d0\u30c3\u30af\u30b9\u30c8\u30c3\u30d7\u3068\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u69cb\u6210\u4e8b\u696d\u4f53\u6240\u5728\u5730\u56fd\u3078\u306e\u8ab2\u7a0e\u6a29\u8ce6\u4e0e\u306f\u3001\u5f53\u8a72\u69cb\u6210\u4e8b\u696d\u4f53\u304c\u5275\u9020\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u3068\u7121\u95a2\u4fc2\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u306f\u3001\u65e2\u5b58\u306e\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\uff08\uff12\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u57fa\u790e\u3092\u306a\u3057\u3066\u3044\u308b\u8af8\u539f\u5247\uff09\u3068\u6574\u5408\u3057\u3066\u304a\u3089\u305a\u3001\u9055\u6cd5\u306e\u61f8\u5ff5\u304c\u3042\u3063\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u3001GloBE \u30eb\u30fc\u30eb\u304c\u3001UTPR\u306f\u65b0\u305f\u306a\u79df\u7a0e\u6761\u7d04\u306e\u5408\u610f\u306a\u3057\u306b\u56fd\u5185\u6cd5\u306e\u63aa\u7f6e\u3067\u8ab2\u7a0e\u53ef\u80fd\u3068\u6574\u7406\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u306b\u6279\u5224\u3092\u5f37\u3081\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001UTPR\u306f\u3082\u3068\u3082\u3068\u69cb\u6210\u4e8b\u696d\u4f53\u304b\u3089\u306e\u7a0e\u6e90\u6d78\u98df\u3092\u4f34\u3046\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306e\u640d\u91d1\u7b97\u5165\u5426\u8a8d\u898f\u5b9a\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u305f\u3082\u306e\uff08Under Taxed <span style=\"text-decoration: underline;\">Payment<\/span> Rule\uff09\u2015\u2015\u3053\u308c\u81ea\u4f53\u306f\u3001\u65e2\u5b58\u30eb\u30fc\u30eb\u306e\u67a0\u5185\u3068\u307f\u3089\u308c\u308b\u2015\u2015\u304c\u3001\u6700\u7d42\u6642\u70b9\u3067IIR\u306e\u30d0\u30c3\u30af\u30b9\u30c8\u30c3\u30d7\u6a5f\u80fd\u78ba\u4fdd\u306e\u305f\u3081\u306e\u8ffd\u52a0\u7684\u306a\u8abf\u6574\u3092\u542b\u3080\u5236\u5ea6\uff08Under Taxed <span style=\"text-decoration: underline;\">Profit<\/span> Rule\uff09\u3068\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u305f\u70b9\u306b\u3082\u6279\u5224\u306e\u7126\u70b9\u304c\u5f53\u3066\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u80af\u5b9a\u8ad6<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u591a\u304f\u306e\u6279\u5224\u8ad6\u306b\u5171\u901a\u3059\u308b\u70b9\u306f\u3001UTPR\u306f\u3044\u304f\u3064\u304b\u306e\u56fd\u3005\u306b\u5bfe\u3057\u3001\u6b63\u7d71\u5316\u3055\u308c\u308b\u3079\u304d\u8cc7\u683c\u306a\u3057\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u8a31\u5bb9\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u4e3b\u5f35\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u53cd\u8ad6\u304c\u884c\u308f\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\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=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u3053\u306e\u70b9\u3092\u5177\u4f53\u7684\u306b\u6307\u6458\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001Allison Christians, T.D. Magalhaes, \u201dUndertaxed Profits and the Use-It-or-Lose-It Principle\u201d\uff08Tax Notes International,2022.11.7\uff09<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u30a4\uff0e<\/span>GloBE\u30eb\u30fc\u30eb\u306e\u57fa\u790e\u539f\u5247\u306f\u3001\u904e\u53bb\u6570\u5341\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7406\u8ad6\u4e0a\u53ca\u3073\u5b9f\u65bd\u4e0a\u9075\u5b88\u3055\u308c\u3066\u304d\u305f\u201cuse it or lose it\uff08\u30eb\u30fc\u30eb\u3092\u5229\u7528\u305b\u3088\u3001\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u305d\u306e\u6a29\u5229\u3092\u5931\u3046\uff09\u201d\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3068\u4f4d\u7f6e\u3065\u3051\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u672c\u5247\u3067\u3042\u308bIIR\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6a29\u5229\u304c\u5931\u308f\u308c\u308b\u3068\u306e\u539f\u5247\u306e\u4e0b\u3067\u3001\u305d\u306e\u4ee3\u66ff\u6a5f\u80fd\u3092\u679c\u305f\u3059UTPR\u306f\u3001\u5927\u898f\u6a21\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u5f97\u306b\u5408\u610f\u3055\u308c\u305f\u6700\u4f4e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u305f\u3081\u306eGloBE\u30eb\u30fc\u30eb\u306e\u5168\u4f53\u30b9\u30ad\u30fc\u30e0\u306e\u4e0d\u53ef\u6b20\u306a\u69cb\u6210\u8981\u7d20\u3067\u3042\u308a\u3001\u5f53\u8a72\u5408\u610f\u306e\u5b9f\u65bd\u306b\u6cd5\u7684\u5236\u7d04\u306f\u306a\u3044\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u30ed\uff0e<\/span>\u307e\u305f\u3001UTPR\u306e\u5bfe\u8c61\u5229\u5f97\u306f\u3001\u7d4c\u6e08\u5b9f\u8cea\u3067\u306f\u77ac\u6642\u306b\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u5e30\u5c5e\u3059\u308b\u3068\u307f\u306a\u305b\u308b\u3068\u3057\u3066\u3001UTPR\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u306f\u3001\u56fd\u969b\u6cd5\u4e0a\u3082\u7d4c\u6e08\u5b9f\u8cea\u306e\u6839\u62e0\u304b\u3089\u3082\u53cd\u5bfe\u3059\u3079\u304d\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6761\u7d04\u3092\u6839\u62e0\u3068\u3059\u308b\u8ad6\u70b9\u3092\u591a\u56fd\u9593\u3067\u89e3\u6c7a\u3059\u308b\u65b9\u6cd5\u306f\u3055\u3066\u304a\u304f\u3068\u3057\u3066\u3001\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306f\u3001GloBE\u30eb\u30fc\u30eb\u306e\u5408\u610f\u306b\u7167\u3089\u3057\u3066\u6761\u7d04\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3000\u79c1\u898b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n\u6279\u5224\u8ad6\u306f\u3001\u73fe\u884c\u306e\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u89e3\u91c8\u57fa\u6e96\u304b\u3089\u898b\u3066\u3001\u5408\u7406\u7684\u306a\u4e3b\u5f35\u3068\u7b46\u8005\u81ea\u8eab\u3082\u8003\u3048\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u306e\u67f1\u306e\u5408\u610f\u5185\u5bb9\u306e\u3046\u3061\u3001IIR\u304c\u56fd\u5185\u6cd5\u6539\u6b63\u306e\u307f\u3067\u57f7\u884c\u53ef\u80fd\u306a\u306e\u306fCFC\u7a0e\u5236\u306e\u524d\u4f8b\u304b\u3089\u898b\u3066\u3082\u9996\u80af\u3067\u304d\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001UTPR\u306b\u4fc2\u308b\u5408\u610f\u306f\u3001\u591a\u56fd\u9593\u6761\u7d04\u306b\u3088\u308b\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3067\u306f\u306a\u304b\u3063\u305f\u304b\u3068\u601d\u308f\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u6700\u5927\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3067\u3042\u308b\u30a2\u30e1\u30ea\u30ab\u306e\u653f\u6cbb\u72b6\u6cc1\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u80cc\u5f8c\u306b\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u5b66\u754c\u30fb\u5b9f\u52d9\u754c\u3067\u306eUTPR\u3092\u3081\u3050\u308b\u8b70\u8ad6\u306b\u3082\u6ce8\u76ee\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\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\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\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\/G20\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u5bfe\u5fdc\u306e\uff12\u3064\u306e\u67f1\u304b\u3089\u6210\u308b\u56fd\u969b\u8ab2\u7a0e\u306e\u65b0\u30eb\u30fc\u30eb\u5408\u610f\u306e\u3046\u3061\u30012022\u5e74\u4e2d\u306b\u8a73\u7d30\u8a2d\u8a08\u306e\u56fd\u969b\u5354\u8b70\u304c\u9032\u6357\u3057\u305f\uff08\u203b\uff11\uff09\u7b2c\uff12\u306e\u67f1\uff0815\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3001\u79df\u7a0e\u6761\u7d04\u9762\u306e\u5bfe\u5fdc\u3082\u542b\u3081\u3066\u300cGloBE\u7a0e\u5236\u300d\u3068\u3082\u547c\u79f0\uff09\u306e\u4e2d\u6838\u3092\u306a\u3059\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u306b\u3064\u3044\u3066\u3001\u653f\u5e9c\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u56fd\u5185\u6cd5\u3078\u306e\u5c0e\u5165\u3092\u884c\u3063\u305f\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":[216,177,167,181,290],"tags":[446,347,413,354,433],"backnumber":[2234],"series":[883],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:07:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261912"}],"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=261912"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261912\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261912"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261912"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}