{"id":265397,"date":"2024-05-16T10:20:16","date_gmt":"2024-05-16T01:20:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265397"},"modified":"2024-05-15T16:19:10","modified_gmt":"2024-05-15T07:19:10","slug":"international-article-250","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-250\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c127\u56de\u3011\u300c\u5229\u76ca\uff22\u306b\u95a2\u3059\u308bOECD\u6700\u7d42\u30ac\u30a4\u30c0\u30f3\u30b9\u300d"},"content":{"rendered":"

\u65e5\u672c\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n

\u3010\u7b2c127\u56de\u3011<\/strong><\/h4>\n

\u300c\u5229\u76ca\uff22\u306b\u95a2\u3059\u308bOECD\u6700\u7d42\u30ac\u30a4\u30c0\u30f3\u30b9\u300d<\/strong><\/h4>\n

 <\/p>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a
\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n

 <\/p>\n

OECD\/G20\u306eBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08IF\uff09\u306f\u3001\u672c\u5e74\uff12\u6708\u306b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u7c21\u7d20\u5316\u306e\u305f\u3081\u306e\u300c\u5229\u76ca\uff22\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n

<\/h4>
\n\u3010\u53c2\u8003\u3011\u3000OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8
\n\u300cPillar One - Amount B<\/a>\u300d
\n<\/div><\/div>\n

\u4eca\u56de\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u5185\u5bb9\u306f\u3001OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08TPG\uff092022\u5e74\u7248\u306e\u7b2c\uff14\u7ae0\u306e\u9644\u5c5e\u66f8\u3068\u3057\u3066\u8ffd\u52a0\u3055\u308c\u308b\u3002\u5404\u56fd\u306f2025\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u3053\u306e\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u5c0e\u5165\u306b\u969b\u3057\u3066\u306f\u3001\u2460<\/span>\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u65b9\u5f0f\uff08\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u4f01\u696d\u5074\u304c\u3053\u306e\u4ed5\u7d44\u307f\u306e\u9069\u7528\u3092\u9078\u629e\u3059\u308b\uff09\u3001\u2461<\/span>\u5f37\u5236\u9069\u7528\u65b9\u5f0f\uff08\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3053\u306e\u4ed5\u7d44\u307f\u306e\u9069\u7528\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\uff09\u3001\u3068\u3044\u3046\uff12\u3064\u306e\u65b9\u6cd5\u304c\u9078\u629e\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

OECD\u306f\u3001\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304b\u3089\u751f\u3058\u308b\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\uff12\u672c\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u7b56\u306e\u9032\u6357\u72b6\u6cc1\u306b\u95a2\u3057\u30662023 \u5e74\uff17\u6708\u306b\u6210\u679c\u6587\u66f8\uff08Outcome Statement\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u305f\u3002<\/p>\n

<\/h4>
\n\u3010\u53c2\u8003\u3011\u3000OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8
\n\u300cOutcome Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy \u2013 11 July 2023<\/a>\u300d
\n<\/div><\/div>\n

\u4eca\u56de\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001\u305d\u3053\u3067\u793a\u3055\u308c\u305f\u7b2c\uff11\u306e\u67f1\u300c\u5e02\u5834\u56fd\u3078\u306e\u65b0\u305f\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u300d\u306e\u5229\u76ca\uff22\u306b\u95a2\u3059\u308b\u6b8b\u3055\u308c\u305f\u8ad6\u70b9\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u5229\u76ca\uff22\u306f\u3001\u7279\u306b\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u306e\u4f4e\u3044\u56fd\u306e\u30cb\u30fc\u30ba\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3001\u57fa\u790e\u7684\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u53ca\u3073\u8ca9\u58f2\u6d3b\u52d5\uff08\u5358\u7d14\u306a\u6a5f\u80fd\u3092\u679c\u305f\u3059\u8ca9\u793e\u7b49\u306e\u53d6\u5f15\uff09\u306b\u5bfe\u3059\u308b\u72ec\u7acb\u4f01\u696d\u539f\u5247\uff08ALP\uff09\u306e\u9069\u7528\u306e\u7c21\u7d20\u5316\u30fb\u5408\u7406\u5316\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u7d1b\u4e89\u3084\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b3\u30b9\u30c8\u3092\u6e1b\u3089\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u7d0d\u7a0e\u8005\u53cc\u65b9\u306e\u7a0e\u306e\u5b89\u5b9a\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u6210\u679c\u6587\u66f8\u3067\u6307\u6458\u3055\u308c\u305f\u8ad6\u70b9\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u4eca\u56de\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u7d50\u8ad6\u304c\u793a\u3055\u308c\u305f\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7b2c\uff11\u306e\u67f1\u306e\u4e0b\u3067\u306e\u5229\u76ca\uff22\u3068\u5229\u76ca\uff21\u3068\u306e\u9593\u306e\u76f8\u4e92\u4f9d\u5b58\u95a2\u4fc2\uff08interdependence\uff09\u306b\u95a2\u3059\u308b\u691c\u8a0e\u3001\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u306e\u4f4e\u3044\u56fd\u306e\u30ea\u30b9\u30c8\u306e\u691c\u8a0e\u7b49\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u306a\u304a\u3001\u7b2c\uff12\u306e\u67f1\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u300d\u306e\u3046\u3061\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff1a Income Inclusion Rule\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u672c\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n

\u3053\u3061\u3089\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306e\u3046\u3061\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u76f4\u524d\u306e\uff14\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u3061\uff12\u4ee5\u4e0a\u306e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u304c\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\u3092\u672c\u90a6\u901a\u8ca8\u8868\u793a\u306e\u91d1\u984d\u306b\u63db\u7b97\u3057\u305f\u91d1\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3082\u306e\u53ca\u3073\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u4e00\u5b9a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u4e00\u65b9\u3001\u4eca\u56de\u306e\u5229\u76ca\uff22\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c\uff12\u306e\u67f1\u306e\u3088\u3046\u306a\u9650\u5b9a\u306f\u306a\u304f\u3001\u6d77\u5916\uff08\u7279\u306b\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u306e\u4f4e\u3044\u56fd\uff09\u306b\u62e0\u70b9\u306e\u3042\u308b\u4f01\u696d\u3059\u3079\u3066\u306b\u95a2\u4fc2\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n

 <\/p>\n

\u3007\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n

\u4eca\u56de\u306e\u7c21\u7d20\u5316\u30fb\u5408\u7406\u5316\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u3001\u305d\u306e\u5c0e\u5165\u3092\u9078\u629e\u3057\u305f\u56fd\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u306b\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u306e\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u304c\u3001\u9069\u683c\u53d6\u5f15<\/span>\uff08qualifying transaction\uff09\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\u30b9\u30b3\u30fc\u30d4\u30f3\u30b0\u57fa\u6e96<\/span>\uff08scoping criteria\uff09\u3092\u5145\u8db3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002
\n

\n\t\t

\u3014\u9069\u683c\u53d6\u5f15<\/span>\u3015<\/strong><\/p>\n

\u2460<\/span>\u3000Buy-sell\uff1a\u30b0\u30eb\u30fc\u30d7\u5185\u4f01\u696d\u304b\u3089\u8cfc\u5165\u3057\u975e\u95a2\u9023\u8005\u306b\u8ca9\u58f2\uff08\u5378\u58f2\u3068\u5c0f\u58f2\u306e\u53cc\u65b9\u3092\u884c\u3046\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u5c0f\u58f2\u8ca9\u58f2\u306b\u4fc2\u308b\u7d14\u58f2\u4e0a\u9ad8\uff08\uff13\u5e74\u52a0\u91cd\u5e73\u5747\uff09\u304c\u5408\u8a08\u7d14\u58f2\u4e0a\u9ad8\uff08\uff13\u5e74\u52a0\u91cd\u5e73\u5747\uff09\u306e20\uff05\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u58f2\u4e0a\u5168\u4f53\u3092\u9069\u683c\u53d6\u5f15\u3068\u3059\u308b\uff09<\/p>\n

\u2461<\/span>\u3000Sales agency, commissionaire\uff1a\u30b0\u30eb\u30fc\u30d7\u5185\u4f01\u696d\u304b\u3089\u975e\u95a2\u9023\u8005\u3078\u306e\u8ca9\u58f2\u306b\u8ca2\u732e\u3059\u308b\u8ca9\u58f2\u4ee3\u7406\u30fb\u4ef2\u4ecb<\/p>\n

<\/div>\n

\u3014\u30b9\u30b3\u30fc\u30d4\u30f3\u30b0\u57fa\u6e96<\/span>\u3015<\/strong><\/p>\n

\u2460<\/span>\u3000\u8ca9\u58f2\u8005\u30fb\u8ca9\u58f2\u4ee3\u7406\u5e97\u30fb\u30b3\u30df\u30c3\u30b7\u30e7\u30cd\u30a2\u3092\u691c\u8a3c\u5bfe\u8c61\u3068\u3059\u308b\u7247\u5074\u691c\u8a3c\u306b\u3088\u308a\u4fe1\u983c\u6027\u306e\u3042\u308b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u304c\u53ef\u80fd\u3067\u3042\u308b\u7d4c\u6e08\u7684\u7279\u6027\u3092\u6709\u3059\u308b\u3053\u3068<\/p>\n

\u304b\u3064<\/p>\n

\u2461<\/span>\u3000\u5bfe\u58f2\u4e0a\u9ad8\u55b6\u696d\u8cbb\u7528\u6bd4\u7387\uff08\u904e\u53bb\uff13\u5e74\u306e\u52a0\u91cd\u5e73\u5747\uff09\u304c\uff13\uff05\u4ee5\u4e0a\u304b\u306430\uff05\uff0820\uff5e30\uff05\u306e\u9593\u3067\u5404\u56fd\u304c\u8a2d\u5b9a\uff09\u4ee5\u4e0b<\/p>\n<\/div>\n

\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u6b21\u306e\u53d6\u5f15\u306f\u9069\u7528\u9664\u5916\u3068\u3055\u308c\u3066\u3044\u308b\u3002
\n

\n\t\t

\u2460<\/span>\u3000\u30c7\u30b8\u30bf\u30eb\u88fd\u54c1\uff08non-tangible goods\uff09\u306e\u8ca9\u58f2\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3001\u4e00\u6b21\u7523\u54c1\uff08commodity\uff09\u306e\u8ca9\u58f2<\/p>\n

\u2461<\/span>\u3000\u9069\u683c\u53d6\u5f15\u4ee5\u5916\u306e\u975e\u8ca9\u58f2\u6d3b\u52d5\uff08\u4f8b\u3048\u3070\u3001\u88fd\u9020\u3001\u7814\u7a76\u958b\u767a\u3001\u878d\u8cc7\u7b49\uff09\u3082\u4f75\u305b\u3066\u884c\u3063\u3066\u304a\u308a\u9069\u5207\u306b\u8ca9\u58f2\u6d3b\u52d5\u3092\u30bb\u30b0\u30e1\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u306a\u3044\u5834\u5408<\/p>\n<\/div>\n

 <\/p>\n

\u3007\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n

\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u305fPricing Matrix\u306b\u57fa\u3065\u3044\u3066\u8a72\u5f53\u3059\u308b\u5bfe\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\uff08return on sales\uff08ROS\uff09\uff09\u00b10.5\u306e\u30ec\u30f3\u30b8\u306b\u3001\u691c\u8a3c\u5bfe\u8c61\u4f01\u696d\u306e\u5b9f\u969b\u306e\u5bfe\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u304c\u53ce\u307e\u3063\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5b9f\u7e3e\u5024\u3067\u554f\u984c\u306a\u3057\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n

Pricing Matrix\u306f\u3001\u6a2a\u8ef8\u306f\u7523\u696d\u5206\u985e\uff08\u5206\u985e\uff11\uff1a\u751f\u9bae\u98df\u6599\u54c1\u30fb\u98df\u6599\u96d1\u8ca8\u54c1\u30fb\u5bb6\u5ead\u7528\u6d88\u8017\u54c1\u30fb\u5efa\u8a2d\u8cc7\u6750\u30fb\u914d\u7ba1\u7528\u8cc7\u6750\u30fb\u91d1\u5c5e\u3001\u5206\u985e\uff13\uff1a\u533b\u7642\u6a5f\u5668\u30fb\u7523\u696d\u6a5f\u68b0\u30fb\u7523\u696d\u7528\u5de5\u5177\u30fb\u90e8\u54c1\u3001\u5206\u985e\uff12\uff1a\u5206\u985e\uff11\u30fb\uff13\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\uff09\u3001\u7e26\u8ef8\u306f\u2460<\/span>\u5bfe\u58f2\u4e0a\u9ad8\u7d14\u55b6\u696d\u8cc7\u7523\u7387\uff08OAS\uff09\u3068\u2461<\/span>\u5bfe\u58f2\u4e0a\u9ad8\u55b6\u696d\u8cbb\u7528\u7387\uff08OES\uff09\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\"\"<\/a><\/p>\n

\u306a\u304a\u3001Pricing Matrix\u3092\u6a5f\u68b0\u7684\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u55b6\u696d\u5229\u76ca\u984d\u304c\u3001\u305d\u306e\u691c\u8a3c\u5bfe\u8c61\u4f01\u696d\u306e\u6a5f\u80fd\u7684\u8ca2\u732e\u306b\u6bd4\u3057\u3066\u904e\u5927\u3042\u308b\u3044\u306f\u904e\u5c11\u3068\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u89b3\u70b9\u304b\u3089\u3001\u5bfe\u55b6\u696d\u8cbb\u7528\u55b6\u696d\u5229\u76ca\u7387\u306b\u3088\u308b\u88dc\u5b8c\u7684\u306a\u691c\u8a3c\u3092\u884c\u3044\u3001\u691c\u8a3c\u5bfe\u8c61\u4f01\u696d\u306e\u5bfe\u55b6\u696d\u8cbb\u7528\u55b6\u696d\u5229\u76ca\u7387\u304c\u4e00\u5b9a\u306e\u30ec\u30f3\u30b8\u306b\u53ce\u307e\u308b\u3088\u3046\u5f53\u8a72\u4f01\u696d\u306e\u55b6\u696d\u5229\u76ca\u984d\u3092\u8abf\u6574\u3059\u308b\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\uff08operating expense cross-check\uff08OECC\uff09\uff09\u3002<\/p>\n

\u307e\u305f\u3001Pricing Matrix\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u30c7\u30fc\u30bf\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u6570\u304c\u4e0d\u5341\u5206\u3067\u3001\u9577\u671f\u30bd\u30d6\u30ea\u30f3\u50b5\u306e\u683c\u4ed8\u3051\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u56fd\u306b\u6240\u5728\u3059\u308b\u691c\u8a3c\u5bfe\u8c61\u4f01\u696d\u306e\u5229\u76ca\u7387\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5f53\u8a72\u56fd\u306e\u9577\u671f\u30bd\u30d6\u30ea\u30f3\u50b5\u306e\u683c\u4ed8\u3051\u306b\u5fdc\u3058\u305f\u8abf\u6574\u30e1\u30ab\u30cb\u30ba\u30e0\uff08data availability mechanism\uff08DAM\uff09\uff09\u3082\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n

 <\/p>\n

\u3007\u6587\u66f8\u5316\u30fb\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664<\/strong><\/h4>\n

\u4eca\u56de\u306e\u7c21\u7d20\u5316\u30fb\u5408\u7406\u5316\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u691c\u8a3c\u5bfe\u8c61\u4f01\u696d\u306f\u305d\u306e\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u3001\u2460<\/span>\u9069\u683c\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7d0d\u7a0e\u8005\u3068\u56fd\u5916\u95a2\u9023\u8005\u306e\u6a5f\u80fd\u5206\u6790\u3001\u305d\u306e\u53d6\u5f15\u6982\u8981\u306e\u8aac\u660e\u8cc7\u6599\u3001\u2461<\/span>\u9069\u683c\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762\u5951\u7d04\u53ca\u3073\u88dc\u5b8c\u8aac\u660e\u8cc7\u6599\u3001\u2462<\/span>\u9069\u683c\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u58f2\u4e0a\u9ad8\u3001\u8cbb\u7528\u3001\u8cc7\u7523\u306e\u914d\u5206\u30fb\u5e30\u5c5e\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u8a08\u7b97\u8cc7\u6599\u3001\u2463<\/span>\u8ca1\u52d9\u8af8\u8868\u3068\u2462<\/span>\u306e\u60c5\u5831\u3068\u3092\u7d10\u3065\u3051\u308b\u8cc7\u6599\u3001\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u3002<\/p>\n

\u307e\u305f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u691c\u8a3c\u5bfe\u8c61\u4f01\u696d\u306f\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u6700\u4f4e\uff13\u5e74\u9593\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3059\u308b\u65e8\u3092\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u7b49\u306e\u6587\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

\u3042\u308b\u56fd\u3067\u3001\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u9069\u7528\u3055\u308c\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u305f\u7d50\u679c\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u76f8\u4e92\u5354\u8b70\u3092\u901a\u3058\u305f\u5bfe\u5fdc\u7684\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u5c0e\u5165\u524d\u306b\u7de0\u7d50\u3055\u308c\u305f\u4e8c\u56fd\u9593APA\u53ca\u3073MAP\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u5408\u610f\u306e\u67a0\u7d44\u307f\u306f\u5bfe\u8c61\u3068\u306a\u308b\u9069\u683c\u53d6\u5f15\u306b\u95a2\u3057\u3066\u5f15\u304d\u7d9a\u304d\u6709\u52b9\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

\uff08\u4e86\uff09<\/p>\n

\n\t\t

\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>\n

\n

\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

\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