{"id":262621,"date":"2023-08-03T10:20:23","date_gmt":"2023-08-03T01:20:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262621"},"modified":"2023-08-02T17:59:21","modified_gmt":"2023-08-02T08:59:21","slug":"tax-article-503","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-503\/","title":{"rendered":"monthly TAX views\u3000-No.126-\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u4e2d\u671f\u7b54\u7533\u3068\u7a0e\u5236\u6539\u6b63\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.126-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u4e2d\u671f\u7b54\u7533\u3068\u7a0e\u5236\u6539\u6b63\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306f\uff16\u670830\u65e5\u3001\u300c\u308f\u304c\u56fd\u7a0e\u5236\u306e\u73fe\u72b6\u3068\u8ab2\u984c\uff0d\u4ee4\u548c\u6642\u4ee3\u306e\u69cb\u9020\u5909\u5316\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\uff0d\u300d\u3068\u984c\u3059\u308b\u4e2d\u671f\u7b54\u7533\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u307e\u3067\u306e\u7a0e\u5236\u6539\u6b63\u306e\u7d4c\u7def\u3084\u4eca\u5f8c\u306e\u9032\u3080\u65b9\u5411\u3092\u8ff0\u3079\u305f261\u30da\u30fc\u30b8\u306e\u52b4\u4f5c\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/5zen27kai1_toshinann.pdf\" target=\"_blank\" rel=\"noopener\">\u308f\u304c\u56fd\u7a0e\u5236\u306e\u73fe\u72b6\u3068\u8ab2\u984c\uff0d\u4ee4\u548c\u6642\u4ee3\u306e\u69cb\u9020\u5909\u5316\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\uff0d<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u5bfe\u3059\u308b\u65b0\u805e\u5404\u7d19\u306e\u53cd\u5fdc\uff08\u793e\u8aac\uff09\u306f\u3001\u300c\u653f\u5e9c\u7a0e\u8abf\u307e\u3067\u6d88\u8cbb\u7a0e\u8b70\u8ad6\u304b\u3089\u9003\u3052\u308b\u306e\u304b\u300d\uff08\u65e5\u7d4c\u65b0\u805e\uff09\u3001\u300c\u5f31\u307e\u308b\u300e\u8b66\u9418\u300f\u306e\u5f79\u5272\u300d\uff08\u671d\u65e5\u65b0\u805e\uff09\u3001\u300c\u653f\u5e9c\u7a0e\u8abf\u306e\u7b54\u7533\u3000\u8ca0\u62c5\u5148\u9001\u308a\u306f\u770b\u677f\u5012\u308c\u3060\u300d\uff08\u6bce\u65e5\u65b0\u805e\uff09\u3001\u300c\u653f\u5e9c\u7a0e\u8abf\u306e\u7b54\u7533\u3000\u8b70\u8ad6\u3092\u559a\u8d77\u3057\u6539\u9769\u3092\u4fc3\u305b\u300d\uff08\u7523\u7d4c\u65b0\u805e\uff09\u306a\u3069\u3068\u305d\u306e\u767a\u4fe1\u529b\u3092\u6279\u5224\u3059\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u3042\u308b\u3079\u304d\u59ff\u3092\u3001\u7dcf\u7406\u306e\u8aee\u554f\u6a5f\u95a2\u3067\u3042\u308b\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306e\u7b54\u7533\u306b\u5177\u4f53\u7684\u306b\u66f8\u304d\u8fbc\u3080\u306b\u306f\u3001\u5b98\u90b8\u3084\u515a\u306e\u4e86\u89e3\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u4eca\u306f\u305d\u306e\u6642\u671f\u3067\u306f\u306a\u3044\uff08\u9006\u52b9\u679c\u306b\u306a\u308b\uff09\u3068\u5224\u65ad\u3057\u305f\u306e\u3060\u308d\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u9a5a\u304f\u3079\u304d\u3053\u3068\u306b\u3001SNS\u306e\u4e16\u754c\u3067\u306f\u3001\u4e2d\u671f\u7b54\u7533\u306e\u8a18\u8ff0\u304c\u3001\u300c\u73fe\u5728\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u901a\u52e4\u624b\u5f53\u306a\u3069\u306b\u8ab2\u7a0e\u3059\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u5897\u7a0e\u3092\u884c\u304a\u3046\u3068\u3057\u3066\u3044\u308b\u300d\u300c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u9000\u8077\u91d1\u8ab2\u7a0e\u3092\u5f37\u5316\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u300d\u3068\u306e\u8a00\u8aac\u304c\u5e83\u304c\u308a\u3001\u7dcf\u7406\u3084\u5b98\u623f\u9577\u5b98\u304c\u5426\u5b9a\u3059\u308b\u4e8b\u614b\u304c\u751f\u3058\u305f\u3002<br \/>\n<!--more--><br \/>\n\u7b54\u7533\u306f\u3001\u901a\u52e4\u624b\u5f53\u306a\u3069\u306e\u4f8b\u3092\u6319\u3052\u3001\u300c\u3053\u308c\u3089\u306e\u975e\u8ab2\u7a0e\u6240\u5f97\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u5236\u5ea6\u306e\u8a2d\u3051\u3089\u308c\u305f\u8da3\u65e8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u672c\u6765\u3001\u6240\u5f97\u306f\u6f0f\u308c\u306a\u304f\u3001\u5305\u62ec\u7684\u306b\u6349\u3048\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u5909\u5316\u306e\u4e2d\u3067\u975e\u8ab2\u7a0e\u7b49\u3068\u3055\u308c\u308b\u610f\u7fa9\u304c\u8584\u308c\u3066\u304d\u3066\u3044\u308b\u3068\u898b\u3089\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u52a0\u3048\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u300d\u3068\u653f\u5e9c\u7a0e\u8abf\u3068\u3057\u3066\u5f53\u305f\u308a\u524d\u3068\u3044\u3048\u308b\u898b\u89e3\u3092\u8ff0\u3079\u305f\u3082\u306e\u3060\u3002\u3061\u306a\u307f\u306b\u3001<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/history\/1996-2009\/etc\/2000\/zeicho.html\" target=\"_blank\" rel=\"noopener\">2000\u5e74\u306e\u4e2d\u671f\u7b54\u7533<\/a>\u3068\u307b\u307c\u540c\u6587\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u9000\u8077\u91d1\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/press\/new_wave\/20230626.html\" target=\"_blank\" rel=\"noopener\">\u9aa8\u592a\u306e\u65b9\u91dd2023<\/a>\u300d\u306b\u3001\u300c\u9000\u8077\u6240\u5f97\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u304a\u308a\u3001\u7b54\u7533\u306e\u8a18\u8ff0\u306f\u76ee\u65b0\u3057\u3044\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u53cd\u5fdc\u3092\u898b\u308b\u3068\u3001\u7b46\u8005\u3068\u3057\u3066\u306f\u3001\u65e5\u9803\u304b\u3089\u8ca1\u52d9\u7701\u306b\u907a\u6068\u3092\u6301\u3064\u8005\uff08OB\u3092\u542b\u3080\uff09\u304c\u610f\u56f3\u7684\u306bSNS\u3092\u901a\u3058\u300c\u8ca1\u52d9\u7701\u304c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u5897\u7a0e\u3092\u8003\u3048\u3066\u3044\u308b\u300d\u3068\u767a\u4fe1\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u3068\u7591\u3044\u305f\u304f\u3082\u306a\u308b\u304c\u3001\u3044\u305a\u308c\u306b\u305b\u3088\u51b7\u9759\u306a\u8b70\u8ad6\u306b\u6c34\u3092\u5dee\u3059\u60aa\u610f\u306b\u6e80\u3061\u305f\u3084\u308a\u65b9\u3060\u3002\u7dcf\u7406\u3084\u5b98\u623f\u9577\u5b98\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u5897\u7a0e\u5426\u5b9a\u767a\u8a00\u304c\u3001\u5e74\u672b\u306e\u7a0e\u5236\u6539\u6b63\u8b70\u8ad6\u307e\u3067\u7e1b\u308b\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u5f7c\u3089\u306e\u601d\u3046\u3064\u307c\u306b\u306a\u308b\u3002SNS\u306e\u4e16\u754c\u304c\u504f\u898b\u3084\u60aa\u610f\u306b\u6e80\u3061\u3066\u3044\u308b\u304b\u3092\u6539\u3081\u3066\u8a8d\u8b58\u3057\u305f\u3002<\/p>\n<p>\u7b46\u8005\u304c\u7b54\u7533\u3092\u8aad\u3093\u3067\u3001\u6765\u5e74\u5ea6\u6539\u6b63\u306b\u5411\u3051\u3066\u8b70\u8ad6\u3059\u3079\u304d\u3068\u8003\u3048\u305f\u306e\u306f\u91d1\u878d\uff08\u8cc7\u7523\uff09\u6240\u5f97\u7a0e\u5236\u306e\u3042\u308a\u65b9\u3067\u3001\u307e\u305f\u3001\u5927\u304d\u306a\u8b70\u8ad6\u306b\u306a\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u306e\u306f\u6cd5\u4eba\u7a0e\u306e\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30dc\u30c3\u30af\u30b9\u7a0e\u5236\u3067\u3042\u308b\u3002\u4ee5\u4e0b\u3001\u9806\u306b\u8ff0\u3079\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #4a90ed;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6628\u5e74\u554f\u984c\u3068\u306a\u3063\u305f\u300c\u4e00\u5104\u5186\u306e\u58c1\u300d\u306e\u554f\u984c\u3060\u304c\u3001\u7b54\u7533\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8ff0\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u63aa\u7f6e\u300d\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u308c\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306e\u307f\u306a\u3089\u305a\u3001\u571f\u5730\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97\u3084\u7d66\u4e0e\u30fb\u4e8b\u696d\u6240\u5f97\u3001\u305d\u306e\u4ed6\u306e\u5404\u7a2e\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u6240\u5f97\u91d1\u984d\uff08\u57fa\u6e96\u6240\u5f97\u91d1\u984d\uff09\u304b\u3089\u7279\u5225\u63a7\u9664\u984d \uff083.3\u5104\u5186\uff09\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u300122.5\uff05\uff08\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u738745\uff05\u306e\u534a\u5206\u306b\u76f8\u5f53\uff09\u306e\u7a0e\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8d85\u3048\u305f\u5dee\u984d\u3092\u8ffd\u52a0\u7684\u306b\u7533\u544a\u7d0d\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001NISA\u5236\u5ea6\u306e\u629c\u672c\u7684\u62e1\u5145\u3084\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u58f2\u5374\u3057\u3066\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u518d\u6295\u8cc7\u3059\u308b\u5834\u5408\u306e\u512a\u9047\u7a0e\u5236\u3068\u3042\u308f\u305b\u3001\u300e\u4e00\u5104\u5186\u306e\u58c1\u300f\u3068\u6307\u6458\u3055\u308c\u308b\u72b6\u6cc1\u306b\u5bfe\u3057\u3001\u300e\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u63aa\u7f6e\u300f\u304c\u5c0e\u5165\u3055\u308c\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u6027\u306e\u78ba\u4fdd\u304c\u4e00\u5b9a\u7a0b\u5ea6\u56f3\u3089\u308c\u307e\u3057\u305f\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300c\u4eca\u5f8c\u3068\u3082\u3001\u7a0e\u52d9\u30c7\u30fc\u30bf\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3057\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8b1b\u3058\u3089\u308c\u305f\u5404\u7a2e\u63aa\u7f6e\u306e\u5f71\u97ff\u3082\u542b\u3081\u3001\u7dcf\u5408\u8ab2\u7a0e\u5206\u3068\u5206\u96e2\u8ab2\u7a0e\u5206\u3092\u7d71\u5408\u3057\u305f\u5f62\u3067\u6240\u5f97\u7a0e\u8ca0\u62c5\u7387\u306e\u5206\u5e03\u72b6\u6cc1\u3092\u5206\u6790\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u300d\u3068\u8a18\u8ff0\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u7a0e\u52d9\u30c7\u30fc\u30bf\u306e\u6d3b\u7528\u306b\u306f\u5927\u304d\u306a\u9032\u5c55\u304c\u3042\u3063\u305f\u3002\u56fd\u7a0e\u5f53\u5c40\u306f\u3001\u308f\u304c\u56fd\u306e\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u5206\u5e03\u306a\u3069\u306e\u7814\u7a76\u306b\u8cc7\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u533f\u540d\u5316\u3057\u305f\u7533\u544a\u30c7\u30fc\u30bf\u306e\u6d3b\u7528\u3092\u8a8d\u3081\u3001\u65e9\u901f\u305d\u306e\u6210\u679c\u3068\u3057\u3066\u3001\u4e2d\u592e\u5927\u5b66\u6cd5\u5b66\u90e8\u306e\u570b\u679d\u7e41\u6a39\u6559\u6388\u53ca\u3073\u8ca1\u52d9\u7701\u8ca1\u52d9\u7dcf\u5408\u653f\u7b56\u7814\u7a76\u6240\u4e3b\u4efb\u7814\u7a76\u5b98\u306e\u7c73\u7530\u6cf0\u9686\u6c0f\u304c\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kyodokenkyu\/kohyo\/pdf\/230100-01ST.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u5236\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u5206\u6790\u306e\u610f\u7fa9<\/a>\u300d\uff08\u7a0e\u52d9\u5927\u5b66\u6821\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u306b\u3088\u308b\u3068\u3001\u300c\u6211\u304c\u56fd\u306e2020\u5e74\u306e\u9ad8\u984d\u6240\u5f97\u8005\u306e\u6240\u5f97\u5206\u5e03\u306e\u30d1\u30ec\u30fc\u30c8\u4fc2\u6570\u306e\u63a8\u8a08\u5024\u306f\u3001\u904e\u53bb\u306e\u6c34\u6e96\u3088\u308a\u3082\u5927\u5e45\u306b\u4f4e\u30441.45\u7a0b\u5ea6\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u3001\u8d85\u9ad8\u984d\u6240\u5f97\u8005\u3078\u306e\u6240\u5f97\u96c6\u4e2d\u304c\u3001\u8cc7\u672c\u6240\u5f97\u3092\u4e2d\u5fc3\u306b\u9032\u3093\u3060\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u306e\u8d85\u5bcc\u88d5\u5c64\u3078\u306e\u8ab2\u7a0e\u5f37\u5316\u306e\u5bfe\u8c61\u306f300\u4eba\u3068\u3044\u308f\u308c\u3066\u304a\u308a\u3001\u6975\u3081\u3066\u9650\u5b9a\u7684\u306a\u3082\u306e\u3060\u3002\u524d\u8ff0\u306e\u7814\u7a76\u6210\u679c\u306a\u3069\u3092\u6d3b\u7528\u3057\u3066\u3001\u6240\u5f97\u683c\u5dee\u662f\u6b63\u306b\u5411\u3051\u3055\u3089\u306a\u308b\u691c\u8a0e\u30fb\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #4a90ed;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u3001\u300c\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30dc\u30c3\u30af\u30b9\u7a0e\u5236\u300d\u3067\u3042\u308b\u3002\u3053\u306e\u7a0e\u5236\u306f\u3001\u308f\u304c\u56fd\u306e\u7814\u7a76\u958b\u767a\u62e0\u70b9\u3068\u3057\u3066\u306e\u7acb\u5730\u7af6\u4e89\u529b\u306e\u5f37\u5316\u3084\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4fc3\u9032\u3092\u76ee\u7684\u306b\u3001\u7279\u8a31\u7b49\u306e\u77e5\u7684\u8ca1\u7523\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u306b\u512a\u9047\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u30012015\u5e74\u306eBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u6700\u7d42\u5831\u544a\u66f8\u3067\u3001\u6709\u5bb3\u7a0e\u5236\u90e8\u5206\u3092\u9664\u5916\u3057\u305f\u300c\u5b9f\u8cea\u7684\u306a\u6d3b\u52d5\u57fa\u6e96\u300d\uff08\u56fd\u5185\u3067\u81ea\u3089\u304c\u884c\u3046\u7814\u7a76\u958b\u767a\uff09\u304c\u5408\u610f\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u6b27\u5dde\u8af8\u56fd\u3060\u3051\u3067\u306a\u304f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3084\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306a\u3069\u306e\u30a2\u30b8\u30a2\u8af8\u56fd\u3067\u3082\u691c\u8a0e\u3084\u5c0e\u5165\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u7c73\u56fd\u306b\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u304c\u7c73\u56fd\u4ee5\u5916\u306e\u56fd\u3067\u7372\u5f97\u3057\u305f\u4e00\u5b9a\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u6240\u5f97\u63a7\u9664\u3092\u8a8d\u3081\u308bFDII\uff08Foreign Derived Intangible Income\uff09\u3068\u3044\u3046\u3088\u304f\u4f3c\u305f\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6765\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u3053\u306e\u7a0e\u5236\u306e\u308f\u304c\u56fd\u3078\u306e\u5c0e\u5165\u304c\u8b70\u8ad6\u3068\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u7b54\u7533\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306b\u53b3\u3057\u3044\u76ee\u3092\u5411\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u6cd5\u4eba\u7a0e\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306f\u30fb\u30fb\u30fb\u79df\u7a0e\u306e\u516c\u5e73\u539f\u5247\u3084\u4e2d\u7acb\u539f\u5247\u306e\u5927\u304d\u306a\u4f8b\u5916\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6e1b\u53ce\u984d\u304c\u6700\u5927\u3067\u3042\u308b\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306f\u3001\u305d\u306e\u6069\u6075\u3092\u4eab\u53d7\u3059\u308b\u306e\u306f\u5168\u7d0d\u7a0e\u6cd5\u4eba\u7d04109\u4e07\u793e\u306e\u3046\u3061\uff11\u4e07\u793e\u7a0b\u5ea6\u3067\u3042\u308a\u3001\u696d\u7a2e\u5225\u3067\u306f\u9069\u7528\u984d\u306e80\uff05\u304c\u88fd\u9020\u696d\u30fb\u30fb\u30fb\u306b\u96c6\u4e2d\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u7523\u696d\u306e\u9069\u7528\u306f\u5c11\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u300d\u3068\u8a18\u8ff0\u3057\u3001\u300cEBPM<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u3088\u308b\u9069\u5207\u306a\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305f\u52b9\u679c\u691c\u8a3c\u3092\u8e0f\u307e\u3048\u3001\u5236\u5ea6\u306e\u3042\u308a\u65b9\u3092\u4e0d\u65ad\u306b\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u300d\u3068\u5f37\u3044\u8abf\u5b50\u3067\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u898b\u76f4\u3057\u3092\u8a34\u3048\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000EBPM\u30fb\u30fb\u30fbEvidence-based Policy Making\uff1b\u8a3c\u62e0\u306b\u57fa\u3065\u304f\u653f\u7b56\u7acb\u6848<\/span><\/p>\n<p>\u77e5\u8ca1\u958b\u767a\u306e\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\u300d\u3067\u3042\u308b\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306b\u5bfe\u3057\u3066\u3001\u4e0a\u8ff0\u306e\u3088\u3046\u306b\u624b\u539a\u3044\u512a\u9047\u7a0e\u5236\u304c\u5f35\u308a\u5de1\u3089\u3055\u308c\u30016,500\u5104\u5186\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\uff09\u306e\u6e1b\u53ce\u984d\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3001\u7814\u7a76\u958b\u767a\u306e\u6210\u529f\u3057\u305f\u300c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u300d\u3067\u3042\u308b\u6240\u5f97\u306b\u3082\u512a\u9047\u7a0e\u5236\u3092\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u7a0e\u5236\u512a\u9047\u304c\u904e\u5270\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u77e5\u8ca1\u306e\u7d4c\u6e08\u306b\u4e0e\u3048\u308b\u91cd\u8981\u6027\u306b\u306f\u7570\u5b58\u306f\u306a\u3044\u304c\u3001\u53cc\u65b9\u306e\u5f79\u5272\u5206\u62c5\u3092\u6574\u7406\u3057\u3066EBPM\u3092\u7528\u3044\u305f\u8b70\u8ad6\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5e74\u672b\u306e\u6c7a\u7740\u306b\u5411\u3051\u305f\u8b70\u8ad6\u304c\u79cb\u53e3\u304b\u3089\u59cb\u307e\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u7b46\u8005\u304c\u7b54\u7533\u3092\u8aad\u3093\u3067\u3001\u6765\u5e74\u5ea6\u6539\u6b63\u306b\u5411\u3051\u3066\u8b70\u8ad6\u3059\u3079\u304d\u3068\u8003\u3048\u305f\u306e\u306f\u91d1\u878d\uff08\u8cc7\u7523\uff09\u6240\u5f97\u7a0e\u5236\u306e\u3042\u308a\u65b9\u3067\u3001\u307e\u305f\u3001\u5927\u304d\u306a\u8b70\u8ad6\u306b\u306a\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u306e\u306f\u6cd5\u4eba\u7a0e\u306e\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30dc\u30c3\u30af\u30b9\u7a0e\u5236\u3067\u3042\u308b\u3002\u4ee5\u4e0b\u3001\u9806\u306b\u8ff0\u3079\u3066\u307f\u305f\u3044\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":[177,167,181,290],"tags":[511,509,161,340],"backnumber":[2241],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 08:20:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262621"}],"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=262621"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262621\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=262621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=262621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=262621"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=262621"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=262621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}