{"id":264267,"date":"2024-02-01T10:20:03","date_gmt":"2024-02-01T01:20:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264267"},"modified":"2024-01-31T18:31:32","modified_gmt":"2024-01-31T09:31:32","slug":"international-article-235","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-235\/","title":{"rendered":"monthly TAX views\u3000-No.132-\u300c\u6697\u96f2\u5782\u308c\u8fbc\u3081\u308b\u30c7\u30b8\u30bf\u30eb\u7a0e\u5236\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.132-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6697\u96f2\u5782\u308c\u8fbc\u3081\u308b\u30c7\u30b8\u30bf\u30eb\u7a0e\u5236\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>OECD\/G20\u3067\u9032\u3081\u3066\u304d\u305f\u30c7\u30b8\u30bf\u30eb\u7a0e\u5236\u306e\u8b70\u8ad6\u304c\u3001\u3053\u3053\u306b\u304d\u3066\u5927\u304d\u306a\u8ee2\u6a5f\u3092\u8fce\u3048\u3066\u3044\u308b\u3002\u3053\u306e\u307e\u307e\u3044\u304f\u3068\u3001\u305b\u3063\u304b\u304f\u306e\u5408\u610f\u304c\u5b9f\u884c\u306b\u79fb\u3055\u308c\u305a\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u304c\u6df7\u4e71\u3057\u305f\u308a\u3001\u7c73\u56fd\u3068\u6b27\u5dde\u3068\u3092\u4e3b\u6226\u5834\u3068\u3057\u305f\u8cbf\u6613\u6226\u4e89\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u7b46\u8005\u304c\u5f97\u3066\u3044\u308b\u60c5\u5831\u306e\u7bc4\u56f2\u3067\u73fe\u72b6\u3092\u8ff0\u3079\u3066\u307f\u305f\u3044\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #f79ed8;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u306e\u306f\u3001OECD\/G20\u306e\u4e3b\u5c0e\u3059\u308bBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7b2c\uff11\u306e\u67f1\uff08\u30d4\u30e9\u30fc\u30ef\u30f3\uff09\u3068\u547c\u3070\u308c\u308b\u5408\u610f\u3067\u3042\u308b\u3002\u5468\u77e5\u306e\u3088\u3046\u306b\u3001\u7269\u7406\u7684\u62e0\u70b9\uff08PE\uff09\u304c\u306a\u304f\u3066\u3082\u5e02\u5834\u56fd\u5074\u3067\u8ab2\u7a0e\u3067\u304d\u308b\u65b0\u305f\u306a\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u304c\u5275\u8a2d\u3055\u308c\u3001\u58f2\u4e0a\u304c200\u5104\u30e6\u30fc\u30ed\uff08\u7d04\uff13\u5146\u5186\uff09\u8d85\u304b\u3064\u5229\u76ca\u7387\u304c10\uff05\u8d85\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3001\u5229\u76ca\u738710\uff05\u3092\u4e0a\u56de\u308b\u8d85\u904e\u5229\u76ca\u306e25\uff05\u3092\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u5e02\u5834\u56fd\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u5f53\u521d\u30012023\u5e74\u4e2d\u306e\u591a\u56fd\u9593\u6761\u7d04\uff08MLC\uff09\u306e\u7f72\u540d\u30682025\u5e74\u4e2d\u306e\u6761\u7d04\u767a\u52b9\u304c\u76ee\u6a19\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u5f8c\u6628\u5e7412\u6708\u306b\u3001OECD\u304b\u3089\u300c2024\u5e74\uff13\u6708\u672b\u307e\u3067\u306bMLC\u306e\u6761\u6587\u3092\u78ba\u5b9a\u3057\u30012024\u5e74\uff16\u6708\u672b\u307e\u3067\u306b\u7f72\u540d\u5f0f\u3092\u958b\u50ac\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u300d\u3068\u3044\u3046\u58f0\u660e\u304c\u767a\u8868\u3055\u308c\u3001\u76ee\u6a19\u304c\u534a\u5e74\u5ef6\u9577\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u80cc\u666f\u306b\u306f\u3001\u7c73\u56fd\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30a6\u30b9\u3068\u547c\u3070\u308c\u308b\u65b0\u8208\u56fd\u30fb\u9014\u4e0a\u56fd\u306e\u52d5\u5411\u304c\u3042\u308b\u3002\u7c73\u56fd\u306f\u4f1d\u7d71\u7684\u306b\u56fd\u5185\u6cd5\u3092\u7e1b\u308b\u56fd\u969b\u6761\u7d04\u306e\u7de0\u7d50\u306b\u6d88\u6975\u7684\u3068\u3044\u3046\u8b70\u4f1a\u306e\u4e8b\u60c5\u304c\u3042\u308b\u3002\u7c73\u56fd\u304c\u53c2\u52a0\u3057\u306a\u3051\u308c\u3070\u6761\u7d04\u306f\u767a\u52b9\u3057\u306a\u3044\u3002\u307e\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30a6\u30b9\u306b\u3068\u3063\u3066\u306f\u3001\u3053\u306e\u5408\u610f\u3067\u306f\u5b9f\u5165\u308a\uff08\u5b9f\u969b\u306b\u5165\u3063\u3066\u304f\u308b\u7a0e\u53ce\uff09\u304c\u5c11\u306a\u3044\u3068\u3044\u3046\u4e0d\u6e80\u304c\u3042\u308b\u3002<\/p>\n<p>\u7b46\u8005\u304c\u61f8\u5ff5\u3059\u308b\u306e\u306f\u3001\u3053\u306e\u5408\u610f\u304c\u9045\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6b27\u5dde\u8af8\u56fd\u3084\u30a4\u30f3\u30c9\u306a\u3069\u3067\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u30bf\u30c3\u30af\u30b9\uff08\u4ee5\u4e0b\u3001DST\uff09\u304c\u5fa9\u6d3b\u3001\u6052\u4e45\u5316\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>DST\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3067\u306b\u5c0e\u5165\u3057\u3066\u3044\u308b\u56fd\u306f\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u308c\u3070\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3001\u5c0e\u5165\u3057\u3066\u3044\u306a\u3044\u56fd\u306f2024\u5e74\u672b\u307e\u3067\u5c0e\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u73fe\u5728\u30d5\u30e9\u30f3\u30b9\u3001\u82f1\u56fd\u3001\u30a4\u30bf\u30ea\u30a2\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3001\u30b9\u30da\u30a4\u30f3\u3001\u30a4\u30f3\u30c9\u3001\u30c8\u30eb\u30b3\u306e\uff17\u30f6\u56fd\u304cDST\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u3001\u5bfe\u8c61\u30d3\u30b8\u30cd\u30b9\u306e\u57df\u5185\u58f2\u4e0a\u306b\uff13\uff05\u8ab2\u7a0e\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u5e83\u544a\u7a0e\u304c2020\u5e74\u304b\u3089\u5c0e\u5165\u3055\u308c\u3001\u82f1\u56fd\u3067\u306f\u5bfe\u8c61\u30d3\u30b8\u30cd\u30b9\u306e\u57df\u5185\u58f2\u4e0a\u3078\u306e\uff12\uff05\u8ab2\u7a0e\u304c2020\u5e74\u672b\u304b\u3089\u518d\u958b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\uff17\u30f6\u56fd\u306f\u7c73\u56fd\u3068\u306e\u9593\u3067\u3001\u7c73\u56fd\u304c\u5236\u88c1\u95a2\u7a0e\u306e\u767a\u52d5\u3092\u3057\u306a\u3044\u304b\u308f\u308a\u306b\u3001\u6761\u7d04\u304c\u767a\u52b9\u3059\u308b\u307e\u3067DST\u3092\u7b2c\uff11\u306e\u67f1\u306b\u3088\u308b\u7a0e\u984d\u3068\u540c\u6c34\u6e96\u306b\u3068\u3069\u3081\u308b\u3053\u3068\u3001\u7b2c\uff11\u306e\u67f1\u3067\u914d\u5206\u3055\u308c\u308b\u3079\u304d\u7a0e\u53ce\u3092\u8d85\u3048\u305f\u90e8\u5206\u306e\u7a0e\u984d\u306f\u6761\u7d04\u767a\u52b9\u5f8c\u306b\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u3068\u3044\u3046\u5408\u610f\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u58f2\u4e0a\u7a0e\u3092\u304b\u3051\u308bDST\u306f\u3001\u6cd5\u4eba\u7a0e\u3068\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3092\u751f\u3058\u3055\u305b\u308b\u3002\u5404\u56fd\u304c\u3070\u3089\u3070\u3089\u3068\u5c0e\u5165\u3059\u308c\u3070\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u306f\u6df7\u4e71\u3059\u308b\u306a\u3069\u591a\u304f\u306e\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u3002GAFA\u306f\u4fa1\u683c\u652f\u914d\u529b\u304c\u5f37\u3044\u306e\u3067\u3001\u5bb9\u6613\u306bDST\u3092\u9867\u5ba2\u306b\u8ee2\u5ac1\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u7d50\u5c40\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3059\u308b\u6d88\u8cbb\u5897\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u898b\u65b9\u3082\u3042\u308b\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u7c73\u56fd\u3068\u306e\u9593\u3067\u76f8\u6bba\u95a2\u7a0e\u306e\u767a\u52d5\u306a\u3069\u306e\u8cbf\u6613\u6226\u4e89\u3092\u62db\u304d\u304b\u306d\u306a\u3044\u3002\u3059\u3067\u306b\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u6642\u4ee3\u306b\u3001\u7c73\u56fd\u304c\u30d5\u30e9\u30f3\u30b9\u306e\u30c1\u30fc\u30ba\u306a\u3069\u306e\u95a2\u7a0e\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3068\u3057\u3066\u3051\u3093\u5236\u3057\u305f\u904e\u53bb\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u9577\u5e74\u306e\u8b70\u8ad6\u3092\u7d4c\u3066\u305b\u3063\u304b\u304f\u5408\u610f\u306b\u3053\u304e\u3064\u3051\u305f\u7b2c\uff11\u306e\u67f1\u3067\u3042\u308b\u304c\u3001\u4eca\u5f8c\u306b\u3064\u3044\u3066\u306f\u6975\u3081\u3066\u4e0d\u900f\u660e\u306a\u72b6\u6cc1\u306b\u3042\u308b\u3002\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u304c\u8a95\u751f\u3059\u308c\u3070\u3055\u3089\u306b\u56f0\u96e3\u6027\u306f\u5897\u3059\u3002<\/p>\n<p>OECD\u3067\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u8abf\u6574\u306e\u3067\u304d\u308b\u5f62\u3067\u306eDST\uff08\u305d\u306e\u5834\u5408\u3001\u3082\u306f\u3084\u58f2\u4e0a\u7a0e\u3068\u306f\u8a00\u3048\u306a\u3044\u304c\uff09\u306e\u691c\u8a0e\u3092\u59cb\u3081\u308b\u3079\u304d\u3060\u3068\u3044\u3046\u610f\u898b\u3082\u51fa\u59cb\u3081\u3066\u3044\u308b\u3002\u4eca\u5e74\u524d\u534a\u306e\u5404\u56fd\u306e\u52d5\u5411\u306b\u6ce8\u76ee\u3057\u305f\u3044\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    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