{"id":264987,"date":"2024-04-11T10:18:42","date_gmt":"2024-04-11T01:18:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264987"},"modified":"2025-09-30T14:12:27","modified_gmt":"2025-09-30T05:12:27","slug":"international-article-245","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-245\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5b9f\u65bd\u6bb5\u968e\u3092\u8fce\u3048\u305fOECD\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u306e\u3086\u304f\u3048\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-264988\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01.png\" alt=\"\" width=\"170\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01.png 1625w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-1024x706.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-768x530.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-1536x1060.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-600x414.png 600w\" sizes=\"(max-width: 170px) 100vw, 170px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5b9f\u65bd\u6bb5\u968e\u3092\u8fce\u3048\u305fOECD\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u306e\u3086\u304f\u3048\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u3000\u76f4\u6a39<\/strong><br \/>\n\uff08\u516c\u8ca1\uff09\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u4e3b\u4efb\u7814\u7a76\u54e1<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u56fd\u5185\u6cd5\uff09\u3068Amount A\uff08\u591a\u56fd\u9593\u6761\u7d04\uff09<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e74\uff14\u6708\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u305f\u300c\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u306e\u3046\u3061\u300c\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u5b50\u4f1a\u793e\u306e\u5b9f\u52b9\u7a0e\u7387\u304c15\uff05\u672a\u6e80\u306e\u5de8\u5927\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3001\u7a0e\u8ca0\u62c5\u7387\u304c15\uff05\u306b\u9054\u3059\u308b\u307e\u3067\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u5236\u5ea6\u3060\u3002\u5b50\u4f1a\u793e\u306e\u5229\u76ca\u3092\u89aa\u4f1a\u793e\u3067\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u70b9\u3067\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u4f3c\u3066\u3044\u308b\u304c\u3001\u76ee\u7684\uff08\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u7af6\u4e89\u306b\u4e0b\u9650\u3092\u8a2d\u3051\u308b\uff09\u3084\u4ed5\u7d44\u307f\uff08\u7a0e\u7387\u306f\u6cd5\u4eba\u7a0e23.2\uff05\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e10.3\uff05\u306a\u3069\u3067\u306a\u304f\u300115\uff05\u307e\u3067\u306e\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\uff09\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u30012021\u5e7410\u6708\u306bOECD\u3067140\u30f6\u56fd\u3042\u307e\u308a\u304c\u5408\u610f\u3057\u305f\u300c\uff12\u3064\u306e\u67f1\u306b\u3088\u308b\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u300d\uff08\u3044\u308f\u3086\u308bBEPS 2.0\uff09\u306e\u7b2c\uff12\u306e\u67f1\u306e\u63aa\u7f6e\u3067\u3001\u9023\u7d50\u58f2\u4e0a\u304c7.5\u5104\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u5bfe\u8c61\u3060\u3002\u65e5\u672c\u3067\u306f\u7d04900\u793e\u304c\u8a72\u5f53\u3059\u308b\u3002\u5404\u56fd\u304c\u56fd\u5185\u6cd5\u3092\u7acb\u6cd5\u3057\u3066\u65bd\u884c\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>\u56fd\u969b\u5408\u610f\u306e\u3082\u3046\uff11\u3064\u306e\u67f1\u306f\u3001\u5951\u7d04\u7de0\u7d50\u6a29\u3084\u7269\u7406\u7684\u306a\u62e0\u70b9\u304c\u306a\u304f\u3066\u3082\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u9023\u7d50\u5229\u76ca\u306e\u4e00\u90e8\uff0810\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e1\/4\uff09\u3092\u5b9a\u5f0f\u914d\u5206\u3057\u3001\u5e02\u5834\u56fd\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u300c\u65b0\u8ab2\u7a0e\u6a29\u300d\uff08Amount A\uff09\u306e\u5275\u8a2d\u3060\u3002\u58f2\u4e0a\u9ad8200\u5104\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u5de8\u5927\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u5bfe\u8c61\u3067\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u7d04100\u793e\u304c\u8a72\u5f53\u3059\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3061\u3089\u306f\u65b0\u3057\u3044\u591a\u56fd\u9593\u6761\u7d04\u306e\u7de0\u7d50\u304c\u5fc5\u8981\u3060\u3002\u7f72\u540d\u6642\u671f\u306f\uff12\u5ea6\u5ef6\u671f\u3055\u308c\u305f\u304c\u3001OECD\u306f\u6628\u5e7412\u6708\u306b2024\u5e74\uff13\u6708\u307e\u3067\u306b\u6761\u6587\u3092\u78ba\u5b9a\u3057\u3001\uff16\u6708\u307e\u3067\u306b\u7f72\u540d\u5f0f\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3068\u767a\u8868\u3057\u3066\u3044\u308b\uff08\u305d\u306e\u5f8c\u3001\uff13\u6708\u672b\u306e\u671f\u9650\u307e\u3067\u306b\u516c\u8868\u306f\u306a\u3044\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u65b0\u3057\u3044\u5236\u5ea6\u306e\u7279\u5fb4\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u6349\u3048\u308b\u70b9\u3060\u3002\u3053\u308c\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3092\u500b\u5225\u306e\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u3068\u3057\u3066\u6271\u3046\u5f93\u6765\u306e\u5236\u5ea6\u3068\u7570\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a29\u306e\u914d\u5206<\/strong><\/h4>\n<p>\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u4e0b\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u3084\u77e5\u7684\u8ca1\u7523\u306e\u5b58\u5728\u611f\u304c\u5897\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u60c5\u5831\u5316\u53ca\u3073\uff29\uff34\u5316\u306e\u9032\u5c55\u306b\u3088\u308a\u3001\u683c\u5dee\u3084\u7af6\u4e89\u306a\u3069\u3001\u5e02\u6c11\u306b\u3068\u3063\u3066\u8eab\u8fd1\u306a\u554f\u984c\u306b\u69cb\u9020\u7684\u306a\u5909\u5316\u304c\u5f15\u304d\u8d77\u3053\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>2013\u5e74\u306b\u958b\u59cb\u3055\u308c\u305fBEPS\uff08Base Erosion and Profit Shifting\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u80cc\u666f\u306b\u306f\u3053\u3046\u3057\u305f\u5909\u5316\u304c\u3042\u3063\u305f\u3002\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u304b\u3089\u751f\u3058\u308b\u7a0e\u52d9\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u7b56\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u306f\u3001\u89e3\u6c7a\u304c\u6700\u512a\u5148\u3055\u308c\u308b\u3079\u304d\u8ab2\u984c\u3060\u3063\u305f\u306f\u305a\u3060\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3067\u6210\u529f\u3057\u3066\u3044\u308b\u591a\u6570\u306e\u5de8\u5927\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u3092\u64c1\u3059\u308b\u7c73\u56fd\u306b\u3068\u3063\u3066\u306f\u3001\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u73fe\u72b6\u5909\u66f4\u306f\u81ea\u56fd\u4f01\u696d\u3078\u306e\u7a0e\u8ca0\u62c5\u5897\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u6d88\u6975\u7684\u3060\u3063\u305f\u3002\u4e00\u65b9\u3001\u30e6\u30fc\u30b6\u30fc\u3084\u5e02\u5834\u3092\u6709\u3059\u308b\u6b27\u5dde\u8af8\u56fd\u306f\u3001\u5e02\u6c11\u306e\u58f0\u3082\u3042\u308a\u3001\u5236\u5ea6\u304c\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u751f\u3058\u308b\u8ab2\u7a0e\u3082\u308c\u3092\u653e\u7f6e\u3059\u308b\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u3002<\/p>\n<p>\u610f\u898b\u306e\u9694\u305f\u308a\u304c\u5927\u304d\u3044\u305f\u3081\u30012015\u5e74\u306eBEPS\u6700\u7d42\u5831\u544a\u66f8\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u30922020\u5e74\u307e\u3067\u306e\u8ab2\u984c\u3068\u3057\u3066\u6b8b\u3057\u3001\u5404\u56fd\u304c\u65e2\u5b58\u306e\u30eb\u30fc\u30eb\u306b\u53cd\u3057\u306a\u3044\u7bc4\u56f2\u3067\u72ec\u81ea\u306e\u63aa\u7f6e\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u5bb9\u8a8d\u3059\u308b\u5f62\u3067\u7d42\u308f\u3089\u3056\u308b\u3092\u5f97\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306e\u5e83\u304c\u308a\u3068\uff12\u3064\u306e\u67f1\u306b\u3088\u308b\u5bfe\u5fdc\u7b56<\/strong><\/h4>\n<p>\u56fd\u969b\u5408\u610f\u3092\u5de1\u308b\u8b70\u8ad6\u304c\u9032\u5c55\u3057\u306a\u3044\u3053\u3068\u306b\u696d\u3092\u716e\u3084\u3057\u305f\u30d5\u30e9\u30f3\u30b9\uff082019\u5e74\uff09\u3001\u30a4\u30ae\u30ea\u30b9\uff082020\u5e74\uff09\u3092\u542b\u3080\u6b27\u5dde\u5404\u56fd\u306f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08DST\uff09\u306e\u5c0e\u5165\u3092\u958b\u59cb\u3057\u305f\u3002\u3053\u306e\u7a0e\u306f\uff12\uff5e\uff13\uff05\u306e\u7a0e\u7387\u3067\u3001\u539f\u4fa1\u3084\u8cbb\u7528\u63a7\u9664\u3092\u8003\u616e\u305b\u305a\u306b\u58f2\u4e0a\u5168\u984d\u306b\u8ab2\u7a0e\u3059\u308b\u58f2\u4e0a\u7a0e\u3067\u3042\u308b\u3002\u56fd\u969b\u7684\u306a\u5408\u610f\u306b\u57fa\u3065\u304b\u306a\u3044\u306e\u3067\u3001\u5185\u5bb9\u306f\u5404\u56fd\u30d0\u30e9\u30d0\u30e9\u3060\u3002<\/p>\n<p>\u4e00\u65b9\u3001OECD\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u554f\u984c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u30012018\u5e74\u306b\u4e2d\u9593\u5831\u544a\u66f8\u3092\u307e\u3068\u3081\u3001\u305d\u306e\u5f8c\u300c\uff12\u3064\u306e\u67f1\u306b\u3088\u308b\u5bfe\u51e6\u6848\u300d\uff08BEPS 2.0\u3068\u3082\u547c\u3070\u308c\u308b\uff09\u306e\u691c\u8a0e\u3092\u958b\u59cb\u3057\u305f\u3002<\/p>\n<p>\u653f\u6cbb\u7684\u306a\u7126\u70b9\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u5e02\u5834\u56fd\u3067\u306e\u8ab2\u7a0e\u3092\u53ef\u80fd\u306b\u3059\u308b\u300c\u65b0\u8ab2\u7a0e\u6a29\u300d\uff08Amount A\uff09\u306e\u8a2d\u8a08\u3060\u3063\u305f\u3002\u30a2\u30e1\u30ea\u30ab\u306e\u7acb\u5834\u3092\u8003\u616e\u3057\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u3060\u3051\u3092\u5bfe\u8c61\u3068\u3057\u306a\u3044\u3088\u3046\u3001\u6d88\u8cbb\u8005\u5411\u3051\u30d3\u30b8\u30cd\u30b9\u3084\u81ea\u52d5\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\uff08\u4f8b\u3048\u3070\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u5bfe\u8c61\u306b\u3059\u308b\u306a\u3069\u3001\u5de5\u592b\u304c\u51dd\u3089\u3055\u308c\u30012020\u5e74\u306e\u5408\u610f\u3092\u76ee\u6307\u3057\u3066\u7cbe\u529b\u7684\u306a\u8b70\u8ad6\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3068\u601d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u30012019\u5e7412\u6708\u3001\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u5f53\u6642\u306e\u7c73\u56fd\u306e\u30e0\u30cb\u30e5\u30fc\u30b7\u30f3\u8ca1\u52d9\u9577\u5b98\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u9023\u7d50\u5229\u76ca\u306e\u5b9a\u5f0f\u914d\u5206\u3092\u5f37\u5236\u3059\u308b\u300c\u65b0\u8ab2\u7a0e\u6a29\u300d\uff08Amount A\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5e83\u3044\u652f\u6301\uff08\u7c73\u8b70\u4f1a\u3067\u306e\u627f\u8a8d\u3092\u6307\u3059\u3060\u308d\u3046\uff09\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306e\u9078\u629e\u5236\uff08\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff09\u3067\u5c0e\u5165\u3059\u3079\u304d\u3060\u3068\u63d0\u6848\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u63d0\u6848\u306f\u3001\u6761\u7d04\u304c\u7c73\u56fd\u8b70\u4f1a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u52b9\u529b\u3092\u6301\u305f\u306a\u3044\u3068\u3044\u3046\u73fe\u5b9f\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4e00\u7406\u3042\u308b\u304c\u3001\u6b27\u5dde\u8af8\u56fd\u306f\u3053\u306e\u63d0\u6848\u3092\u53d7\u3051\u5165\u308c\u306a\u304b\u3063\u305f\u3002\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u5236\u5ea6\u3067\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u8ab2\u7a0e\u306e\u6c7a\u3081\u624b\u306b\u306a\u3089\u306a\u3044\u3068\u898b\u3066\u3044\u305f\u305f\u3081\u3060\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; 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