{"id":265321,"date":"2024-05-09T10:18:20","date_gmt":"2024-05-09T01:18:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265321"},"modified":"2024-05-08T17:23:17","modified_gmt":"2024-05-08T08:23:17","slug":"international-article-249","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-249\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7c73\u56fd\u30fbG20\u305d\u308c\u305e\u308c\u306b\u3088\u308b\u5bcc\u88d5\u5c64\u30fb\u6642\u4fa1\u8a55\u4fa1\u6240\u5f97\u8ab2\u7a0e\u69cb\u60f3\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\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7c73\u56fd\u30fbG20\u305d\u308c\u305e\u308c\u306b\u3088\u308b\u5bcc\u88d5\u5c64\u30fb\u6642\u4fa1\u8a55\u4fa1\u6240\u5f97\u8ab2\u7a0e\u69cb\u60f3\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u3000\u76f4\u6a39<\/strong><br 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style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u7c73\u56fd\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306b\u3088\u308b\u6642\u4fa1\u8a55\u4fa1\uff08\u542b\u307f\u76ca\uff09\u6240\u5f97\u8ab2\u7a0e\u63d0\u6848<\/strong><\/h4>\n<p>\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306f\u3001\u7d14\u8cc7\u7523\uff11\u5104\u30c9\u30eb\u3092\u8d85\u3048\u308b\u8d85\u5bcc\u88d5\u5c64\u306b\u5bfe\u3057\u3066\u3001\u8cc7\u7523\u306e\u542b\u307f\u76ca\u3092\u542b\u3081\u305f\u6240\u5f97\u306b\u5bfe\u3057\u300125\uff05\u306e\u7a0e\u7387\u3067\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u8ab2\u3059\u63d0\u6848\u3092\u3057\u3066\u3044\u308b\uff082024\u5e74\u30012025\u5e74\u4e88\u7b97\u6848\uff09\u3002\u63d0\u6848\u306e\u7406\u7531\u306f\u3001\u300c\u542b\u307f\u76ca\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u306f\u3001\u9ad8\u6240\u5f97\u7d0d\u7a0e\u8005\u306b\u4e0d\u91e3\u308a\u5408\u3044\u306b\u6709\u5229\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u9ad8\u6240\u5f97\u7d0d\u7a0e\u8005\u306f\u591a\u304f\u306e\u4e2d\u4f4e\u6240\u5f97\u8005\u3088\u308a\u3082\u5b9f\u52b9\u7a0e\u7387\u304c\u4f4e\u3044\u300d\u304b\u3089\u3060\u3002\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u3068\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3001\u3053\u308c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u30ed\u30c3\u30af\u30a4\u30f3\u304c\u8d77\u3053\u308a\u3001\u3088\u308a\u7d4c\u6e08\u751f\u7523\u6027\u306e\u9ad8\u3044\u6295\u8cc7\u304c\u884c\u308f\u308c\u306a\u3044\u975e\u52b9\u7387\u304c\u3042\u308b\u3068\u3082\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a08\u4e0a\u306e\u57fa\u6e96\u306f\u5b9f\u73fe\u4e3b\u7fa9\uff08\u65e5\u672c\u3082\u540c\u3058\uff09\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u306e\u5951\u6a5f\u306f\u8cc7\u7523\u306e\u79fb\u8ee2\u306a\u306e\u3067\u3001\u4fdd\u6709\u8cc7\u7523\u3092\u201c\u8b72\u6e21\u201d\u3057\u306a\u3051\u308c\u3070\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u4f8b\u3048\u3070\u3001\u4f01\u696d\u5411\u3051\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u5de8\u4eba\u3067\u3042\u308b\u30aa\u30e9\u30af\u30eb\u793e\u306e\u5171\u540c\u5275\u696d\u8005\u3067\u3042\u308b\u30e9\u30ea\u30fc\u30fb\u30a8\u30ea\u30bd\u30f3\u6c0f\u306f\u3001\u540c\u793e\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u500b\u4eba\u4fe1\u7528\u67a0\u3092\u4f7f\u3063\u3066\u8907\u6570\u306e\u8c6a\u90b8\u3001\u30b9\u30fc\u30d1\u30fc\u30e8\u30c3\u30c8\u3001\u30cf\u30ef\u30a4\u306e\u5cf6\u7b49\u3092\uff13\u5104\u30c9\u30eb\u3067\u8cfc\u5165\u3057\u305f\u305d\u3046\u3060\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7c73\u56fd\u306e\u5bcc\u88d5\u5c64\u306e\u9593\u3067\u306f\u300c\u8cb7\u3063\u3066\u30fb\u501f\u308a\u3066\u30fb\u76f8\u7d9a\u3059\u308b<span 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style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> G20\u8b70\u9577\u56fd\u30d6\u30e9\u30b8\u30eb\u304c\u63d0\u6848\u3059\u308b\u5bcc\u88d5\u5c64\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u63d0\u6848<\/strong><\/h4>\n<p>2024\u5e74\u306bG20\u8b70\u9577\u56fd\u3092\u52d9\u3081\u308b\u30d6\u30e9\u30b8\u30eb\u306e\u30d5\u30a7\u30eb\u30ca\u30f3\u30c9\u30fb\u30a2\u30c0\u30b8\u8ca1\u52d9\u76f8\u306f\u3001\u6e29\u6696\u5316\u3084\u8ca7\u56f0\u5bfe\u7b56\u7b49\u6301\u7d9a\u53ef\u80fd\u306a\u6210\u9577\u306e\u305f\u3081\u306e\u8ca1\u6e90\u78ba\u4fdd\u3068\u3001\u5bcc\u88d5\u5c64\u306e\u7a0e\u9003\u308c\u306b\u3088\u308b\u4e0d\u516c\u6b63\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u3001\u5104\u4e07\u9577\u8005\u306b\u5bfe\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u8ab2\u7a0e\u306e\u67a0\u7d44\u307f\u306b\u3064\u3044\u3066\u3001G20\u3067\u672c\u5e74\u4e2d\u306b\u3082\u5408\u610f\u3059\u308b\u3053\u3068\u306b\u610f\u6b32\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u30d6\u30e9\u30b8\u30eb\u63d0\u6848\uff08\u7b46\u8005\u306e\u63a8\u5bdf\u306b\u3088\u308b\uff09\u3009<\/strong><\/p>\n<p>\u63d0\u6848\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u73fe\u6642\u70b9\u3067\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u304c\u3001\uff17\u6708\u306eG20\u306b\u5411\u3051\u3066\u3001\u30d5\u30e9\u30f3\u30b9\u306e\u7d4c\u6e08\u5b66\u8005\u3001\u30ac\u30d6\u30ea\u30a8\u30eb\u30fb\u30ba\u30c3\u30af\u30de\u30f3\u6559\u6388\u304c\u6e96\u5099\u4e2d\u306e\u3088\u3046\u3060\u3002\u30ba\u30c3\u30af\u30de\u30f3\u6c0f\u304c\u4ee3\u8868\u3092\u52d9\u3081\u308bEU\u59d4\u54e1\u4f1a\u306e\u7a0e\u30b7\u30f3\u30af\u30bf\u30f3\u30af\u300cEU Tax Observatory\u300d\u304c\u6628\u5e74\u516c\u8868\u3057\u305f\u30ec\u30dd\u30fc\u30c8\u306e\u4e2d\u3067\u8ff0\u3079\u3089\u308c\u305f\u63d0\u6848<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u8fd1\u3044\u3082\u306e\u306b\u306a\u308b\u3068\u63a8\u5bdf\u3055\u308c\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=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000EU Tax Observatory <a title=\"EU TAX Observatory\" href=\"https:\/\/www.taxobservatory.eu\/www-site\/uploads\/2023\/10\/global_tax_evasion_report_24.pdf#page=71\" target=\"_blank\" rel=\"noopener\">\u300cGLOBAL TAX EVASION REPORT 2024\u300d\u7b2c\uff15\u7ae0\uff12<\/a><\/span><\/p>\n<p>\u305d\u308c\u306b\u3088\u308c\u3070\u3001\u7d14\u8cc7\u752310\u5104\u30c9\u30eb\u8d85\u306e\u5bcc\u88d5\u5c64\u306e\u6240\u5f97\u7a0e\u306e\u7b97\u51fa\u7a0e\u984d\u304c\u3001\u7d14\u8cc7\u7523\u306e\u4fa1\u984d\u306e\uff12\uff05\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u3002\u3053\u306e\u8ab2\u7a0e\u624b\u6cd5\u306f\u3001\u4e00\u822c\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u6cd5\u3067\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d\u306b\u3001\u30df\u30cb\u30de\u30e0\u7a0e\u984d\u306b\u4e0d\u8db3\u3059\u308b\u5206\u3092\u4e0a\u4e57\u305b\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\uff09\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u4ee4\u548c\uff17\u5e74\u5206\u304b\u3089\u308f\u304c\u56fd\u3067\u5c0e\u5165\u3055\u308c\u308b\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3067\u7528\u3044\u3089\u308c\u308b\u3082\u306e\u3068\u540c\u3058\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5bcc\u88d5\u5c64\u304c\u6d77\u5916\u306b\u79fb\u4f4f\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u6f5c\u8131\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u4f8b\u3048\u307040\u5e74\u9593\uff21\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5bcc\u88d5\u5c64\u304c\uff22\u56fd\u306b\u79fb\u4f4f\u3057\u305f\u5834\u5408\u3001\u51fa\u56fd\u5f8c10\u5e74\u9593\u306f\uff21\u56fd\u3067\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u5bcc\u88d5\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u305d\u306e\u9593\u306b\uff22\u56fd\u3067\u8ab2\u7a0e\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306f\uff21\u56fd\u3067\u7a0e\u984d\u63a7\u9664\u3059\u308b\u3002\u307e\u305f\u3001\u5404\u56fd\u304c\u8abf\u548c\u3057\u305f\u8cc7\u7523\u8a55\u4fa1\u65b9\u6cd5\u306b\u5408\u610f\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\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>\u6240\u5f97\u7a0e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u7406\u8ad6\u3068\u5b9f\u52d9<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u3067\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306b\u57fa\u3065\u304f\u6240\u5f97\u8ab2\u7a0e\u306e\u7d4c\u9a13\u304b\u3089\u898b\u308b\u3068\u3001\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306f\u3044\u3055\u3055\u304b\u7a81\u98db\u306b\u6620\u3089\u306a\u304f\u3082\u306a\u3044\u3002\u7406\u8ad6\u3092\u6574\u7406\u3057\u3066\u304a\u3053\u3046\uff08\u4ee5\u4e0b\u3001\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\u3014\u7b2c24\u7248\u3015\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09196\uff5e198\u9801\u3092\u8981\u7d04\u53ca\u3073\u5f15\u7528\u306a\u3069\u3057\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3084\u7c73\u56fd\u306e\u79df\u7a0e\u5236\u5ea6\u306f\u3001\u4eba\u306e\u62c5\u7a0e\u529b\u3092\u5897\u52a0\u3055\u305b\u308b\u7d4c\u6e08\u7684\u5229\u5f97\u306f\u8ab2\u7a0e\u6240\u5f97\u3092\u69cb\u6210\u3059\u308b\u3068\u3044\u3046\u300c\u5305\u62ec\u7684\u6240\u5f97\u6982\u5ff5\u300d\u3092\u652f\u6301\u3057\u3066\u3044\u308b\u3002\u7d0d\u7a0e\u8005\u306e\u62c5\u7a0e\u529b\u3092\u5897\u52a0\u3055\u305b\u308b\u5229\u5f97\u3067\u3042\u308c\u3070\u3001\u4e00\u6642\u7684\u306a\u3082\u306e\u3084\u3001\u6240\u6709\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u5897\u52a0\u76ca\u3082\u542b\u307e\u308c\u308b\u3002\u3053\u308c\u304c\u539f\u5247\u3060\u304c\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u306f\u6240\u5f97\u3092\u53ce\u5165\u3068\u8a00\u3046\u5f62\u614b\u3067\u6349\u3048\u3066\u304a\u308a\uff08\u6240\u6cd536\u2460\uff09\u3001\u672a\u5b9f\u73fe\u5229\u76ca\u306f\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u3068\u89e3\u3055\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u91d1\u5b50\u6559\u6388\u306f\u3001\u3053\u308c\u306f\u672a\u5b9f\u73fe\u5229\u76ca\u304c\u672c\u8cea\u7684\u306b\u6240\u5f97\u3067\u306a\u3044\u304b\u3089\u3067\u306f\u306a\u304f\u3001\u672a\u5b9f\u73fe\u5229\u76ca\u3092\u6355\u6349\u3057\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u304b\u3089\u3067\u3042\u3063\u3066\u3001\u305d\u308c\u3089\u3092\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u7acb\u6cd5\u653f\u7b56\u306e\u554f\u984c\u3067\u3042\u308b\u3068\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u6d41\u52d5\u6027\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u306e\u6307\u6458\u3082\u3042\u308b\u3002\u7d0d\u7a0e\u8005\u304c\u7d0d\u7a0e\u306b\u5fc5\u8981\u306a\u6d41\u52d5\u6027\u3092\u6301\u305f\u305a\u3001\u4fdd\u6709\u8cc7\u7523\u306e\u58f2\u5374\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308c\u3070\u3001\u5e02\u5834\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u8a00\u3048\u3070\u3001\u3053\u308c\u3089\u306e\u6307\u6458\u306f\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u3092\u5c0e\u5165\u3059\u308b\u7acb\u6cd5\u653f\u7b56\u3092\u59a8\u3052\u308b\u307b\u3069\u306e\u8aac\u5f97\u529b\u3092\u6301\u3064\u3068\u306f\u8a00\u3048\u306a\u3055\u305d\u3046\u3060\u3002<\/p>\n<p>\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u3059\u3067\u306b\u3044\u304f\u3064\u304b\u306e\u5834\u9762\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3002\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6709\u4fa1\u8a3c\u5238\u7b49\u3092\u4fdd\u6709\u3059\u308b\u500b\u4eba\u306b\u3064\u3044\u3066\u3001\u51fa\u56fd\u6642\u306b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u5bfe\u8c61\u8cc7\u7523\u306e\u542b\u307f\u76ca\u306b\u6240\u5f97\u7a0e\u3092\u8ab2\u7a0e\uff08\u6240\u6cd560\u306e\uff12\u2460\uff09\u3059\u308b\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u304c2015\u5e74\u306b\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u30012014\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306b\u306f\u3001\u56fd\u5916\u8ca1\u7523\u306e\u300c\u6642\u4fa1\u300d\uff08\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u4ee410\u2463\uff09\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d41\u52d5\u6027\u306e\u554f\u984c\u306b\u3064\u3044\u3066Tax Observatory\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u5bcc\u88d5\u5c64\u306f\u5bcc\u3092\u62c5\u4fdd\u306b\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u307b\u304b\u3001\u305d\u3082\u305d\u3082\u5bcc\u88d5\u5c64\u304c\u6d41\u52d5\u6027\u306e\u554f\u984c\u3067\u82e6\u3057\u3093\u3067\u3044\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u307b\u3068\u3093\u3069\u610f\u5473\u3092\u306a\u3055\u306a\u3044\u3068\u6307\u6458\u3057\u3066\u3044\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>\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u304c\u62d3\u304f\u8cc7\u672c\u6240\u5f97\u8ab2\u7a0e\u306e\u53ef\u80fd\u6027\u3068\u5b9f\u52d9\u7684\u306b\u5b89\u5b9a\u3057\u305f\u8a55\u4fa1\u57fa\u6e96\u306e\u5fc5\u8981\u6027<\/strong><\/h4>\n<p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u7b2c33\u6761\u306f\u3001\u300c\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\uff08\u4e2d\u7565\uff09\u306b\u3088\u308b\u6240\u5f97\u3092\u3044\u3046\u300d\u3068\u898f\u5b9a\u3057\u3001\u8b72\u6e21\u306f\u7a0e\u6cd5\u306b\u5b9a\u7fa9\u304c\u306a\u3044\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u3092\u5de1\u3063\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u8ca1\u7523\u79fb\u8ee2\u304c\u3042\u308c\u3070\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u306e\u304b\u3001\u6cd5\u7684\u5f62\u5f0f\u3092\u5de1\u308b\u554f\u984c\u306b\u7406\u8ad6\u30fb\u5b9f\u52d9\u306e\u6ce8\u610f\u304c\u6255\u308f\u308c\u3066\u304d\u305f\u3088\u3046\u306b\u601d\u3046\uff08\u4f8b\u3048\u3070\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/22\/01.htm\" target=\"_blank\" 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\/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u4ee4\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<\/p>\n<p>\uff08\u4f8b\uff09\u6240\u6cd536\u2460\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd536\u6761\uff11\u9805<\/p>\n<\/div>\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\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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>\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\uff08mark-to-market\uff09\u306e\u53ef\u80fd\u6027\u304c\u3053\u308c\u304b\u3089\u306e\u5bcc\u88d5\u5c64\u6240\u5f97\u8ab2\u7a0e\u306e\u30ab\u30ae\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u6280\u8853\u306e\u9032\u6b69\u3068\u3001\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u56fd\u969b\u7684\u306a\u8abf\u548c\u3084\u57f7\u884c\u5354\u529b\u304c\u305d\u308c\u3092\u53ef\u80fd\u306b\u3059\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u683c\u5dee\u5927\u56fd\u3068\u3044\u308f\u308c\u308b\u7c73\u56fd\u306b\u304a\u3051\u308b\u7a0e\u5236\u6539\u9769\u63d0\u6848\u3084\u3001G20\u306b\u304a\u3051\u308b\u30d6\u30e9\u30b8\u30eb\u3068\u30d5\u30e9\u30f3\u30b9\u306b\u3088\u308b\u5bcc\u88d5\u5c64\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u63d0\u6848\u3068\u3044\u3063\u305f\u6700\u8fd1\u306e\u52d5\u304d\u306e\u89b3\u5bdf\u304b\u3089\u60f3\u8d77\u3055\u308c\u305f\u3053\u3068\u3060\u3002\u4ee5\u4e0b\u8aac\u660e\u3059\u308b\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":[446,413,354,161],"backnumber":[2304],"series":[2316],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 06:30:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265321"}],"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=265321"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265321\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265321"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265321"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}