{"id":263834,"date":"2023-12-19T09:35:08","date_gmt":"2023-12-19T00:35:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263834"},"modified":"2023-12-19T09:35:08","modified_gmt":"2023-12-19T00:35:08","slug":"international-report-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-25\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e02\u5834\u56fd\u3078\u306e\u65b0\u305f\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\uff08\u300c\u7b2c\uff11\u306e\u67f1\u300d\uff09\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u300c\u7b2c\uff12\u306e\u67f1\u300d\uff09\u306e\uff12\u3064\u304b\u3089\u306a\u308b\u56fd\u969b\u5408\u610f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u57fa\u3065\u304d\u3001\u653f\u5e9c\u4e0e\u515a\u304c12\u670814\u65e5\u306b\u516c\u8868\u3057\u305f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/207233.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u5f15\u304d\u7d9a\u304d\u3001OECD\u3088\u308a\u65b0\u305f\u306b\u767a\u51fa\u3055\u308c\u305f\u30ac\u30a4\u30c0\u30f3\u30b9\u3084\u3001\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u4e00\u5c64\u306e\u6cd5\u5236\u5316\u3092\u9032\u3081\u308b\u3053\u3068\u3068\u3055\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=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u30002021\uff08\u4ee4\u548c\uff13\uff09\u5e7410\u6708\uff18\u65e5\u4ed8\u306eOECD\/G20\u306b\u3088\u308b\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u3092\u6307\u3059\u3002<\/span><\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u300c\u7b2c\uff12\u306e\u67f1\u300d\u306f\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u91d1\u984d\u304c7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u5bfe\u8c61\u3068\u3057\u3001\u4e00\u5b9a\u306e\u9069\u7528\u9664\u5916\u90e8\u5206\u3092\u9664\u3044\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u5404\u56fd\u3054\u3068\u306b\u6700\u4f4e\u3067\u3082\u5b9f\u52b9\u7a0e\u738715\uff05\uff08\u6700\u4f4e\u7a0e\u7387\uff09\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002\u300c\u7b2c\uff12\u306e\u67f1\u300d\u306f\u3001<span style=\"color: #006400;\">\u2460<\/span>\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\uff09\u3001<span style=\"color: #006400;\">\u2461<\/span>\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\uff09\u3001\u53ca\u3073<span style=\"color: #006400;\">\u2462<\/span>\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff09\u306e\uff13\u3064\u306e\u30eb\u30fc\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u4ee4\u548c\uff15\u5e74\u7a0e\u5236\u6539\u6b63\u3067<span style=\"color: #006400;\">\u2460<\/span>\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<span style=\"color: #006400;\">\u2460<\/span>\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u5b50\u4f1a\u793e\u7b49\u304c\u8efd\u8ab2\u7a0e\u56fd\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u89aa\u4f1a\u793e\u7b49\u306b\u5bfe\u3057\u305d\u306e\u6240\u5728\u5730\u56fd\u3067\u6700\u4f4e\u7a0e\u7387\u306b\u9054\u3059\u308b\u307e\u3067\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001<span style=\"color: #006400;\">\u2461<\/span>\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u89aa\u4f1a\u793e\u306e\u6240\u5728\u5730\u56fd\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\u304c\u6700\u4f4e\u7a0e\u7387\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u3067\u6700\u4f4e\u7a0e\u7387\u306b\u9054\u3059\u308b\u307e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001<span style=\"color: #006400;\">\u2461<\/span>\u306f<span style=\"color: #006400;\">\u2460<\/span>\u306b\u3088\u308b\u8ab2\u7a0e\u3092\u88dc\u5b8c\u3059\u308b\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3002\u5927\u7db1\u3067\u306f\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001<span style=\"color: #006400;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #006400;\">\u2461<\/span>\u306f\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u969b\u306e\u6574\u7406\u306b\u5f93\u3044\u540c\u69d8\u306e\u5bfe\u5fdc\u3068\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3002\u4e00\u65b9\u3001<span style=\"color: #006400;\">\u2462<\/span>\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\u304c\u6700\u4f4e\u7a0e\u7387\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u6240\u5728\u5730\u56fd\u3067\u3001\u305d\u306e\u6700\u4f4e\u7a0e\u7387\u306b\u9054\u3059\u308b\u307e\u3067\u8ab2\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u4ed6\u56fd\u306b\u304a\u3051\u308b<span style=\"color: #006400;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #006400;\">\u2461<\/span>\u3092\u6e1b\u6bba\u3059\u308b\u52b9\u679c\u306b\u304a\u3044\u3066\u3001\u81ea\u56fd\u306b\u6240\u5728\u3059\u308b\u4f1a\u793e\u7b49\u3092\u9632\u885b\u3059\u308b\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3002<span style=\"color: #006400;\">\u2462<\/span>\u306f\u30012024\u5e74\u4ee5\u964d\u3082\u5f15\u304d\u7d9a\u304dOECD\u306b\u304a\u3051\u308b\u8b70\u8ad6\u304c\u4e88\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u56fd\u969b\u7684\u306a\u52d5\u5411\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4ee5\u964d\u306e\u6cd5\u5236\u5316\u3067\u691c\u8a0e\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\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\uff12\uff09<\/span>\u3000Income Inclusion Rule<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000Undertaxed Profits Rule<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000Qualified Domestic Minimum Top-up Tax<\/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\uff15\uff09<\/span>\u3000\uff08\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\uff09\u69cb\u6210\u4f1a\u793e\u7b49\u304c\u305d\u306e\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u81ea\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u4fc2\u308b\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6240\u5728\u5730\u56fd\u306b\u4fc2\u308b\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u3092\u96f6\u3068\u3059\u308b\u9069\u7528\u514d\u9664\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u7b49\u306e\u63aa\u7f6e\u304c\u5c0e\u5165\u3055\u308c\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u6211\u304c\u56fd\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u5236\u5ea6\u9069\u7528\u958b\u59cb\u306f\u30012024\u5e74\uff08\u4ee4\u548c\uff16\uff09\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u4f1a\u8a08\u5e74\u5ea6\u3068\u3055\u308c\u3001\u305d\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c\u306e\uff11\u5e74\uff13\u30f6\u6708\u5f8c\u3068\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u6700\u521d\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\uff11\u5e74\uff16\u30f6\u6708\u4ee5\u5185\u3068\u3055\u308c\u3066\u304a\u308a\u3001\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\u306e\u6700\u521d\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f2026\uff08\u4ee4\u548c\uff18\uff09\u5e74\uff19\u670830\u65e5\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5730\u65b9\u7a0e\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000<span style=\"color: #006400;\">\u2460<\/span>IIR\u53ca\u3073<span style=\"color: #006400;\">\u2461<\/span>UTPR\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5916\u56fd\u306b\u6240\u5728\u3059\u308b\u6cd5\u4eba\u7b49\u304c\u7a3c\u5f97\u3059\u308b\u6240\u5f97\u3092\u57fa\u306b\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u5fdc\u76ca\u6027\u304c\u89b3\u5ff5\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5730\u65b9\u7a0e\u3067\u3042\u308b\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u7279\u5225\u6cd5\u4eba\u7a0e\u3092\u542b\u3080\uff09\u306e\u8ab2\u7a0e\u306f\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u4ed6\u65b9\u3001\u73fe\u884c\u306e\u7a0e\u7387\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u7a0e\u984d\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\uff08\u56fd\u7a0e\uff09\u306e\u6bd4\u7387\u306f\u3001907\uff1a93\u3068\u306a\u308b\u3088\u3046\u5236\u5ea6\u304c\u63aa\u7f6e\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000<span style=\"color: #006400;\">\u2462<\/span>QDMTT\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><span style=\"color: #006400;\">\u2462<\/span>QDMTT\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u7b49\u304c\u7a3c\u5f97\u3059\u308b\u6240\u5f97\u3092\u57fa\u306b\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u3053\u3061\u3089\u306f\u5fdc\u76ca\u6027\u304c\u89b3\u5ff5\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u30fb\u5730\u65b9\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306e\u7a0e\u7387\u306e\u6bd4\u7387\u3092\u524d\u63d0\u3068\u3057\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u76f8\u5f53\u90e8\u5206\u306f\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u542b\u3081\u3066\u56fd\u3067\u4e00\u62ec\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\u3002\u305d\u306e\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u6bd4\u7387\u306f\u3001753\uff1a247\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u5e02\u5834\u56fd\u3078\u306e\u65b0\u305f\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\uff08\u300c\u7b2c\uff11\u306e\u67f1\u300d\uff09\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u300c\u7b2c\uff12\u306e\u67f1\u300d\uff09\u306e\uff12\u3064\u304b\u3089\u306a\u308b\u56fd\u969b\u5408\u610f\uff08\u203b\uff11\uff09\u306b\u57fa\u3065\u304d\u3001\u653f\u5e9c\u4e0e\u515a\u304c12\u670814\u65e5\u306b\u516c\u8868\u3057\u305f\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u5f15\u304d\u7d9a\u304d\u3001OECD\u3088\u308a\u65b0\u305f\u306b\u767a\u51fa\u3055\u308c\u305f\u30ac\u30a4\u30c0\u30f3\u30b9\u3084\u3001\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u4e00\u5c64\u306e\u6cd5\u5236\u5316\u3092\u9032\u3081\u308b\u3053\u3068\u3068\u3055\u308c\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":[370,215,177,167,179,289],"tags":[538,2261,433],"backnumber":[],"series":[2287],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 19:46:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263834"}],"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=263834"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263834\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263834"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263834"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}