{"id":265957,"date":"2024-07-09T12:35:09","date_gmt":"2024-07-09T03:35:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265957"},"modified":"2024-07-09T12:29:29","modified_gmt":"2024-07-09T03:29:29","slug":"international-report-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-26\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u69d8\u5f0f\u3068\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u5831\u544a\u4e8b\u9805\u7b49\u306e\u8a18\u8f09\u8981\u9818\u300d\u3092\u516c\u8868\uff5eGIR\u306b\u304a\u3051\u308b\u5831\u544a\u69d8\u5f0f\u306f\u4e3b\u306b\uff13\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u304b\u3089\u69cb\u6210\uff5e"},"content":{"rendered":"
\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n

\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u69d8\u5f0f\u3068\u3057\u3066\u3001
\n\u56fd\u7a0e\u5e81\u304c\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u5831\u544a\u4e8b\u9805\u7b49\u306e\u8a18\u8f09\u8981\u9818\u300d\u3092\u516c\u8868<\/strong><\/h4>\n
\uff5eGIR\u306b\u304a\u3051\u308b\u5831\u544a\u69d8\u5f0f\u306f\u4e3b\u306b\uff13\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u304b\u3089\u69cb\u6210\uff5e<\/strong><\/h5>\n

 <\/p>\n

\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000\u971e\u3000\u6674\u4e45<\/strong><\/p>\n

 <\/p>\n

\u56fd\u7a0e\u5e81\u306f\uff16\u670828\u65e5\u3001\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u5831\u544a\u4e8b\u9805\u7b49\u306e\u8a18\u8f09\u8981\u9818\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n

<\/h4>
\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8
\n\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u69d8\u5f0f\u7b49<\/a>\u300d
\n<\/div><\/div>\n

\u3053\u308c\u306f\u3001OECD\u304c2023\uff08\u4ee4\u548c\uff15\uff09\u5e74\uff17\u670817\u65e5\u306b\u516c\u8868\uff08\u203b\uff11\uff09<\/span>\u3057\u305f\u60c5\u5831\u7533\u544a\u66f8\uff08GloBE\uff08\u203b\uff12\uff09<\/span>Information Return\u3002GIR\u3068\u7565\u3055\u308c\u308b\uff09\u306e\u5831\u544a\u69d8\u5f0f\u3068\u8a18\u8f09\u8981\u9818\uff08\u203b\uff13\uff09<\/span>\u306e\u7ffb\u8a33\u7248\uff08\u203b\uff14\uff09<\/span>\u3067\u3042\u308b\u3002<\/p>\n

\uff08\u203b\uff11\uff09<\/span>\u3000GIR\u516c\u8868\u306eOECD\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u306f\u3001\u300cOECD reports strong progress to G20 on international tax reforms<\/a>\u300d<\/span><\/p>\n

\uff08\u203b\uff12\uff09<\/span>\u3000Global anti-Base Erosion\u306e\u7565<\/span><\/p>\n

\uff08\u203b\uff13\uff09<\/span>\u3000\u6b63\u5f0f\u540d\u79f0\u306f\u3001OECD\/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy - GloBE Information Return \uff08Pillar Two\uff09\u3002\u539f\u6587\u306fOECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u53c2\u7167<\/span><\/p>\n

\uff08\u203b\uff14\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u5831\u544a\u4e8b\u9805\u7b49\u306e\u8a18\u8f09\u8981\u9818<\/a>\u300d\u53c2\u7167<\/span><\/p>\n

 <\/p>\n

\uff11\u3000OECD\u306b\u3088\u308bGIR\u516c\u8868\u306e\u7d4c\u7def<\/strong><\/h4>\n

OECD\/G20\u306b\u3088\u308b\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\uff082021\u5e7410\u6708\uff09\u306b\u3088\u308a\u3001\u7b2c\uff11\u306e\u67f1\uff08\u5e02\u5834\u56fd\u3078\u306e\u65b0\u305f\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\uff09\u53ca\u3073\u7b2c\uff12\u306e\u67f1\uff08\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\uff09\u304c\u5408\u610f\u3055\u308c\u3001\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u5e7412\u6708\u306b\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u30012022\uff08\u4ee4\u548c\uff14\uff09\u5e74\uff13\u6708\u306b\u306f\u3001\u540c\u30eb\u30fc\u30eb\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u304c\u516c\u8868\u3055\u308c\u3001\u5404\u56fd\u306e\u53d6\u7d44\u307f\u3068\u56fd\u5185\u6cd5\u306e\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u6211\u304c\u56fd\u3067\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff13\u6708\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u53ca\u3073\u540c\u5e74\uff16\u6708\u306e\u95a2\u4fc2\u653f\u7701\u4ee4\u306e\u516c\u5e03\u306b\u3088\u308a\u3001\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u203b\uff15\uff09<\/span>\u304c\u5275\u8a2d\u3055\u308c\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n

\uff08\u203b\uff15\uff09<\/span>\u3000\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306f\u3001\u5f53\u8a72\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\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\u5168\u4e16\u754c\u3067\u306e\u5e74\u9593\u7dcf\u53ce\u5165\u91d1\u984d\u304c\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u5bfe\u8c61\u306b\u3057\u3066\u304a\u308a\u3001\u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u6240\u5f97\u9664\u5916\u984d\u3092\u9664\u304f\u6240\u5f97\u306b\u3064\u3044\u3066\u56fd\u3054\u3068\u306b\u57fa\u6e96\u7a0e\u738715\uff05\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u76ee\u7684\u3067\u3001\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5728\u3059\u308b\u8efd\u8ab2\u7a0e\u56fd\u3067\u306e\u7a0e\u8ca0\u62c5\uff08\u5b9f\u52b9\u7a0e\u7387\uff09\u304c\u57fa\u6e96\u7a0e\u738715\uff05\u306b\u81f3\u308b\u307e\u3067\u3001\u65e5\u672c\u306b\u6240\u5728\u3059\u308b\u89aa\u4f1a\u793e\u7b49\u306b\u5bfe\u3057\u3066\u4e0a\u4e57\u305b\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\uff09\u8ab2\u7a0e\u3092\u884c\u3046\u5236\u5ea6\u3067\u3042\u308b\u3002<\/span><\/p>\n

\u305d\u306e\u5f8c\u3001OECD\u306f\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u5404\u56fd\u7a0e\u52d9\u5f53\u5c40\u304c\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u884c\u3044\u3001\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304f\u69cb\u6210\u4f1a\u793e\u7b49\uff08\u203b\uff16\uff09<\/span>\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u306e\u6b63\u78ba\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u60c5\u5831\u306e\u5831\u544a\u69d8\u5f0f\u53ca\u3073\u305d\u306e\u8a18\u8f09\u8981\u9818\u304b\u3089\u6210\u308b\u6587\u66f8\u3092\u516c\u8868\u3057\u305f\u305f\u3081\u3001\u305d\u306e\u7ffb\u8a33\u7248\u306e\u516c\u8868\u304c\u5f85\u305f\u308c\u3066\u3044\u305f\u3002<\/p>\n

\uff08\u203b\uff16\uff09<\/span>\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\uff08Constituency Entity\uff1aCE\uff09\u306f\u300c\u69cb\u6210\u4f1a\u793e\u7b49\u300d\uff08\u6cd5\u6cd582\u5341\u4e09\uff09\u3068\u5b9a\u7fa9\u3055\u308c\u308b\u3002<\/span><\/p>\n

 <\/p>\n

\uff12\u3000\u30bf\u30a4\u30e0\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/strong><\/h4>\n

\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u5bfe\u8c61\u4f1a\u8a08\u671f\u9593\u7d42\u4e86\u5f8c\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308915\u30f6\u6708\u4ee5\u5185\u3067\u3042\u308b\u304c\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f18\u30f6\u6708\u4ee5\u5185\u3068\u3055\u308c\u3066\u3044\u308b\u3002\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u3092\u4f8b\u306b\u3068\u308b\u3068\u3001\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u306b\u5236\u5ea6\u9069\u7528\u958b\u59cb\u3068\u306a\u308a\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u304c\uff08\uff11\u30f6\u6708\u5ef6\u9577\u3092\u524d\u63d0\u3068\u3057\u3066\uff09\u4ee4\u548c\uff17\u5e74\uff16\u670830\u65e5\u3001\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u4ee4\u548c\uff18\u5e74\uff19\u670830\u65e5\u3068\u306a\u308b\u3002GIR\u306e\u63d0\u51fa\u671f\u9650\u3082\u540c\u65e5\u3068\u306a\u308b\uff08\u6cd5\u6cd5150\u306e\uff13\u2463\u2465\uff09\u3002<\/p>\n

 <\/p>\n

\uff13\u3000GIR\u306e\u69cb\u6210<\/strong><\/h4>\n

GIR\u306b\u304a\u3051\u308b\u5831\u544a\u69d8\u5f0f\u306f\u5927\u304d\u304f\uff13\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u304b\u3089\u6210\u308b\uff08\u62ec\u5f27\u5185\u306f\u8a72\u5f53\u9801\uff09\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08MNE Group Information\uff09\uff08P.2\uff5e5\uff09<\/p>\n

\u2461<\/span>\u3000\u6240\u5728\u5730\u56fd\u5225\u306e\u30bb\u30fc\u30d5\u30fb\u30cf\u30fc\u30d0\u30fc\u53ca\u3073\u9069\u7528\u514d\u9664\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08Jurisdictional Safe Harbours and Exclusions\uff09\uff08P.6\uff5e9\uff09<\/p>\n

\u2462<\/span>\u3000\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08GloBE Computations\uff09\uff08P.10\uff5e32\uff09\uff08\u203b\uff17\uff09<\/span><\/p>\n<\/div>\n

\uff08\u203b\uff17\uff09<\/span>\u3000\u672c\u30bb\u30af\u30b7\u30e7\u30f3\u306f\u56fd\u3054\u3068\u306b\u4f5c\u6210\u3055\u308c\u308b\u306e\u3067\u69cb\u6210\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u304c10\u30f6\u56fd\u3042\u308c\u3070\u3001\u5168\u90e8\u306710\u30bb\u30c3\u30c8\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u6c42\u3081\u3089\u308c\u308b\u56fd\u5225\u5831\u544a\u4e8b\u9805\uff08Country-by-Country Report\uff09\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u30bb\u30af\u30b7\u30e7\u30f3\uff12\u306e\u6240\u5728\u5730\u56fd\u5225\u306e\u30bb\u30fc\u30d5\u30fb\u30cf\u30fc\u30d0\u30fc\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u30bb\u30fc\u30d5\u30fb\u30cf\u30fc\u30d0\u30fc\u306e\u9069\u7528\u56fd\u306b\u3064\u3044\u3066\u30bb\u30af\u30b7\u30e7\u30f3\uff13\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n

\u5831\u544a\u69d8\u5f0f\u306b\u7d9a\u304d\u3001\u8a18\u8f09\u8981\u9818\u306e\u300c\u7b2c\uff11\u3000\u5b9a\u7fa9\u95a2\u4fc2\u300d\uff08P.33\uff5e34\uff09\u53ca\u3073\u300c\u7b2c\uff12\u3000\u5404\u6b04\u306e\u8a18\u8f09\u65b9\u6cd5\u300d\uff08P.35\uff5e81\uff09\u304c\u8a73\u7d30\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u5f8c\u8005\u306f\u4e0a\u8a18\u30bb\u30af\u30b7\u30e7\u30f3\u3054\u3068\uff09\u3002<\/p>\n

 <\/p>\n

\uff14\u3000GIR\u306e\u4e3b\u306a\u7559\u610f\u70b9<\/strong><\/h4>\n

\uff08\uff11\uff09\u3000GIR\u306e\u63d0\u51fa\u7fa9\u52d9\u8005<\/strong><\/h4>\n

\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\uff08\u203b\uff18\uff09<\/span>\u304cGIR\u3092\u81ea\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u304c\u3001\u5185\u56fd\u6cd5\u4eba\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u5185\u56fd\u6cd5\u4eba\u3092\u4ee3\u8868\u3059\u308b\uff11\u793e\u304cGIR\u3092\u63d0\u51fa\u3059\u308c\u3070\u8db3\u308a\u308b\u3002\u307e\u305f\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u304c\u305d\u306e\u69cb\u6210\u4f1a\u793e\u306e\u4e2d\u304b\u3089\u6307\u5b9a\u63d0\u4f9b\u4f1a\u793e\uff08\u203b\uff19\uff09<\/span>\u3092\u6307\u5b9a\u3057\u305f\u5834\u5408\u306f\u3001\u5f53\u8a72\u6307\u5b9a\u63d0\u4f9b\u4f1a\u793e\u304c\u305d\u306e\u6240\u5728\u5730\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306bGIR\u3092\u63d0\u51fa\u3059\u308b\u3002\u6700\u7d42\u89aa\u4f1a\u793e\u53c8\u306f\u6307\u5b9a\u63d0\u4f9b\u4f1a\u793e\u306e\u5c45\u4f4f\u5730\u56fd\u3068\u69cb\u6210\u4f1a\u793e\u7b49\u306e\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u306b\u9069\u683c\u5f53\u5c40\u9593\u5408\u610f\uff08\u203b10\uff09<\/span>\u304c\u3042\u308b\u5834\u5408\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u53c8\u306f\u6307\u5b9a\u63d0\u4f9b\u4f1a\u793e\u304c\u305d\u308c\u305e\u308c\u306e\u81ea\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306bGIR\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u5404\u69cb\u6210\u4f1a\u793e\u306fGIR\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u308b\uff08\u6cd5\u6cd5150\u306e\uff13\u2462\uff09\u3002<\/p>\n

\uff08\u203b\uff18\uff09<\/span>\u3000\u82f1\uff1aUltimate Parent Entity:UPE<\/span><\/p>\n

\uff08\u203b\uff19\uff09<\/span>\u3000\u82f1\uff1aDesignated Filing Entity<\/span><\/p>\n

\uff08\u203b10\uff09<\/span>\u3000\u9069\u683c\u5f53\u5c40\u9593\u5408\u610f\uff08Qualifying Competent Authority Agreement\uff09\u3068\u306f\u3001\u6a29\u9650\u3042\u308b\u5f53\u5c40\u9593\u306e\u5408\u610f\u3067\u3001\u5e74\u6b21\u306eGIR\u306b\u3064\u3044\u3066\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u3092\u542b\u3080\u3082\u306e\u3092\u3044\u3046\u3002<\/span><\/p>\n

\uff08\uff12\uff09\u3000GIR\u306e\u4f5c\u6210\u7fa9\u52d9<\/strong><\/h4>\n

GIR\u306e\u56fd\u5185\u6cd5\u4e0a\u306e\u547c\u79f0\u306f\u300c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u5831\u544a\u4e8b\u9805\u7b49\u300d\uff08\u6cd5\u6cd5150\u306e\uff13\u2460\uff09\u3067\u3042\u308b\u304c\u3001\u5404\u56fd\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u60c5\u5831\u63d0\u4f9b\u304c\u76ee\u7684\u3067\u3042\u308b\u305f\u3081\u82f1\u8a9e\u3067\u4f5c\u6210\u3055\u308c\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u300c\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u78ba\u5b9a\u7533\u544a\u66f8\u300d\uff08\u6cd5\u6cd5\uff12\u4e09\u5341\u4e00\u306e\u4e8c\u300181\u306e\uff16\u2460\uff09\u306f\u6211\u304c\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u5411\u3051\u306b\u65e5\u672c\u8a9e\u3067\u4f5c\u6210\u3055\u308c\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u304c\u306a\u3044\u5834\u5408\u306f\u4f5c\u6210\u3092\u8981\u3057\u306a\u3044\uff08\u6cd5\u6cd582\u306e\uff16\u2460\u4f46\u66f8\uff09\u3002<\/p>\n

\u307e\u305f\u30012028\uff08\u4ee4\u548c10\uff09\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002
\n

\n\t\t

\u2460<\/span>\u3000\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u304c\u751f\u3058\u306a\u3044\u56fd\u306b\u3064\u3044\u3066\u306f\u56fd\u5358\u4f4d\u3067\u95a2\u9023\u9805\u76ee\u3092\u8a18\u8f09\u3059\u308c\u3070\u8db3\u308a\u308b\u3002<\/p>\n

\u2461<\/span>\u3000\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u304c\u751f\u3058\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u69cb\u6210\u4f1a\u793e\u7b49\u304c\u5358\u4e00\u3067\u3042\u308b\u5834\u5408\u3084\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u304c\u5168\u3066\u6700\u7d42\u89aa\u4f1a\u793e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u7b49\u3001\u4f1a\u793e\u5225\u306b\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u5834\u5408\u306f\u8abf\u6574\u8a08\u7b97\u306e\u8a73\u7d30\u306a\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n\u305f\u3060\u3057\u3001\u7d4c\u904e\u671f\u9593\u4e2d\u306b\u304a\u3044\u3066\u3082\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u304c\u751f\u3058\u3001\u8efd\u8ab2\u7a0e\u56fd\u306b\uff12\u4ee5\u4e0a\u306e\u69cb\u6210\u4f1a\u793e\u7b49\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u914d\u5206\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u3001\u69cb\u6210\u4f1a\u793e\u3054\u3068\u306b\u95a2\u9023\u9805\u76ee\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002
\n\u3000<\/strong>
\n

\n\t\t

\u3014\u51e1\u4f8b\u3015
\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5
\n\uff08\u4f8b\uff09\u6cd5\u6cd5150\u306e\uff13\u2463\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5150\u6761\u306e\uff13\u7b2c\uff14\u9805<\/p>\n<\/div>\n

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

\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/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