{"id":265986,"date":"2024-07-11T10:18:36","date_gmt":"2024-07-11T01:18:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265986"},"modified":"2024-07-11T10:28:58","modified_gmt":"2024-07-11T01:28:58","slug":"international-article-259","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-259\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u201c\u7b2c\uff11\u306e\u67f1\u201d\u306e\u4e0d\u5728\u306b\u5099\u3048\u3088\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\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u201c\u7b2c\uff11\u306e\u67f1\u201d\u306e\u4e0d\u5728\u306b\u5099\u3048\u3088\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>\u5b88\u3089\u308c\u306a\u304b\u3063\u305f\u7d04\u675f<\/strong><\/h4>\n<p>OECD\u30fbG20\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306f\u3001<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/cross-border-and-international-tax\/update-pillar-one-timeline-beps-inclusive-framework-december-2023.pdf\" target=\"_blank\" rel=\"noopener\">\u7d04\u675f\u3057\u3066\u3044\u305f<\/a>2024\u5e74\uff16\u6708\u672b\u307e\u3067\u306b\u7b2c\uff11\u306e\u67f1\u300cAmount A\u300d\u5b9f\u65bd\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u306e\u7f72\u540d\u3092\u958b\u59cb\u3059\u308b\u3068\u3044\u3046\u671f\u9650\u3092\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u7b2c\uff11\u306e\u67f1\u306e\u6838\u5fc3\u3067\u3042\u308b\u591a\u56fd\u9593\u6761\u7d04\u306b\u306f\u3001<span style=\"color: #666699;\">\u2460<\/span>\u300cAmount A\u300d\uff08\u65b0\u8ab2\u7a0e\u6a29\uff09\u306b\u3088\u308b\u5e02\u5834\u56fd\u3078\u306e\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u3068\u3001<span style=\"color: #666699;\">\u2461<\/span>\u5404\u56fd\u304c\u72ec\u81ea\u306b\u5c0e\u5165\u3057\u305f\u300c\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08\u4ee5\u4e0b\u300cDST\u300d\uff09\u300d\u306e\u5ec3\u6b62\u3068\u3044\u3046\uff12\u3064\u306e\u91cd\u8981\u306a\u5f79\u5272\u304c\u3042\u308b\u3002\u56fd\u969b\u5354\u8abf\u306e\u6210\u529f\u3092\u8c61\u5fb4\u3059\u308b\u306f\u305a\u306e\u5b58\u5728\u3067\u3001100\u5e74\u306b\u4e00\u5ea6\u3068\u3082\u8b33\u308f\u308c\u308bOECD\u306e\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u306e\u83ef\u3067\u3042\u308a\u3001\u3044\u308f\u3070\u30d5\u30e9\u30c3\u30b0\u30b7\u30c3\u30d7\u3060\u3002<!--more--><\/p>\n<p>\u5305\u6442\u7684\u67a0\u7d44\u306f\u3001\uff15\u6708\u672b\u306e\u7dcf\u4f1a\u3067\u591a\u56fd\u9593\u6761\u7d04\u306e\u6761\u6587\u3092\u307e\u3068\u3081\u304d\u308c\u305a\u3001\u5171\u540c\u8b70\u9577\u306f\u300c\u4ea4\u6e09\u304c\u5b8c\u4e86\u306b\u8fd1\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u306e\u58f0\u660e\u3092\u51fa\u3057\u305f\uff08<a title=\"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300cOECD\u58f0\u660e\u3068\u7c73\u30fb\u4f0a\u8ca1\u52d9\u76f8\u767a\u8a00\u304b\u3089\u8aad\u307f\u89e3\u304f\u5229\u76ca\uff21\u3068\u5229\u76ca\uff22\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-255\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u53c2\u7167\uff09\u3002\uff16\u6708\u672b\u306e\u671f\u9650\u304c\u904e\u304e\u305f\u5f8c\u3001OECD\u7a0e\u90e8\u9580\u30c8\u30c3\u30d7\u306e\u30de\u30ca\u30eb\u30fb\u30b3\u30fc\u30a8\u30f3\u6c0f\u306f\u3001\u53d6\u6750\u306b\u5bfe\u3057\u3066\u300c\u5404\u56fd\u304c\u307e\u3060\u30c6\u30fc\u30d6\u30eb\u306b\u7740\u3044\u3066\u3044\u308b\u306e\u306f\u3001\u79c1\u305f\u3061\u304c\u524d\u9032\u3057\u3066\u3044\u308b\u304b\u3089\u306b\u4ed6\u306a\u3089\u306a\u3044\u300d\u300c\u30b4\u30fc\u30eb\u306b\u8fd1\u3065\u3044\u3066\u3044\u308b\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\uff08\u300cOECD Tax chief still optimistic after missed pillar 1 deadline\u300dTax Notes International, July 8\uff09\u3002\u3057\u304b\u3057\u3001\u4eca\u5f8c\u306b\u3064\u3044\u3066\u516c\u5f0f\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306f\u306a\u304f\uff08\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\uff09\u3001\u5c55\u671b\u306f\u4e0d\u900f\u660e\u3060\u3002<\/p>\n<p>\u591a\u56fd\u9593\u6761\u7d04\u306f\u3001Amount A\u3092\u7c73\u56fd\u4f01\u696d\u306b\u5dee\u5225\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u53cd\u767a\u3057\u3066\u3044\u308b\u7c73\u56fd\u8b70\u4f1a\u306b\u4e8b\u5b9f\u4e0a\u306e\u201c\u62d2\u5426\u6a29\u201c\u3092\u8a8d\u3081\u308b\u5185\u5bb9\u3067\u3042\u308a\uff08\u7c73\u56fd\u8b70\u4f1a\u30b9\u30bf\u30c3\u30d5\u306f\u3001\u7c73\u56fd\u306f14\u5104\u30c9\u30eb\u306e\u6b73\u5165\u6e1b\u306b\u306a\u308b\u3068\u898b\u7a4d\u3082\u3063\u3066\u3044\u308b\uff09\u3001\u8fd1\u3044\u5c06\u6765\u6761\u7d04\u304c\u767a\u52b9\u3057\u306a\u3044\u3067\u3042\u308d\u3046\u3053\u3068\u306f\u8846\u76ee\u306e\u4e00\u81f4\u3059\u308b\u3068\u3053\u308d\u3060\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u5404\u56fd\u4ee3\u8868\u56e3\u304c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u5185\u306b\u6761\u6587\u306e\u78ba\u5b9a\u3059\u3089\u3067\u304d\u306a\u3044\u3053\u3068\u306f\u60f3\u5b9a\u5916\u3067\u3042\u3063\u305f\u3002\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u5f62\u6210\u3092\u652f\u914d\u3057\u3066\u304d\u305fOECD\u306e\u5a01\u4fe1\u306b\u3001\u4e00\u6642\u7684\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u7591\u554f\u7b26\u304c\u4ed8\u3044\u305f\u3068\u6349\u3048\u3089\u308c\u3066\u3082\u4ed5\u65b9\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\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> Amount A\u3068DST<\/strong><\/h4>\n<p>\u307e\u305a\u3001Amount A\uff08\u56fd\u969b\u5354\u8abf\u306b\u3088\u308b\u63aa\u7f6e\uff09\u3068DST\uff08\u5404\u56fd\u72ec\u81ea\u306e\u63aa\u7f6e\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\uff11\u3011Amount A\u3068DST<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1.png\" alt=\"\" width=\"1362\" height=\"1410\" class=\"alignnone size-full wp-image-265996\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1.png 1362w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1-290x300.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1-989x1024.png 989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1-768x795.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-1-1-600x621.png 600w\" sizes=\"(max-width: 1362px) 100vw, 1362px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0a\u8868\u306b\u3064\u304d\u7b46\u8005\u4f5c\u6210\u3002\u5bfe\u8c61\u6cd5\u4eba\u6570\u53ca\u3073\u6b73\u5165\u30a4\u30f3\u30d1\u30af\u30c8\u306f\u3001\u7c73\u56fd\u8b70\u4f1a\u4e8b\u52d9\u5c40\u30b9\u30bf\u30c3\u30d5\u306e\u30ec\u30dd\u30fc\u30c8\u300cJCX-7-24\u300d\uff082024\uff09\u3001EU Tax Observatory\u30ec\u30dd\u30fc\u30c8\u300cDigital Service Tax\u300d\uff082024\uff09\u3092\u53c2\u7167\u3002<\/span><\/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\u201dTsunami\u201d\u304c\u6765\u308b\u306e\u304b<\/strong><\/h4>\n<p>OECD\u7a0e\u90e8\u9580\u306e\u30c8\u30c3\u30d7\u3068\u3057\u3066\u3001BEPS\u306e\u4f5c\u696d\u3092\u9577\u5e74\u6307\u63ee\u3057\u305f\u30d1\u30b9\u30ab\u30eb\u30fb\u30b5\u30f3\u30bf\u30de\u30f3\u6c0f\u306f\u3001\u300c\u7c73\u56fd\u304c\u53cd\u5bfe\u3057\u3066\u767a\u52b9\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u5404\u56fd\u3067\u72ec\u81ea\u306e\u7a0e\u304c\u4e71\u7acb\u3057\u3066\u8cbf\u6613\u6226\u4e89\u30ea\u30b9\u30af\u306b\u306a\u308b\u300d\uff082023\u5e7412\u670812\u65e5\u4ed8\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u671d\u520a\uff09\u300cDST\u306e\u201dTsunami\u201c\u304c\u6765\u308b\u300d\uff08Bloomberg Daily Tax Report,April 18,2024\uff09\u3068\u8b66\u544a\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>DST\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u57df\u5185\u58f2\u4e0a\u306b\u5bfe\u3057\u3066\uff12\u3001\uff13\uff05\u7a0b\u5ea6\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308bExcise Tax\uff08\u53d6\u5f15\u7a0e\uff09\u3067\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3067\u306a\u3044\u305f\u3081\u65e2\u5b58\u306e\u79df\u7a0e\u6761\u7d04\u306e\u7e1b\u308a\u3092\u53d7\u3051\u306a\u3044\u3002\u5404\u56fd\u72ec\u81ea\u306b\u5c0e\u5165\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u30d5\u30e9\u30f3\u30b9\uff082019\uff09\u3001\u82f1\u56fd\u3001\u30a4\u30bf\u30ea\u30a2\u3001\u30a4\u30f3\u30c9\uff082020\uff09\u3001\u30b9\u30da\u30a4\u30f3\uff082021\uff09\u306a\u3069\u591a\u304f\u306e\u56fd\u304c2021\u5e74\u307e\u3067\u306b\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265988\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2.png\" alt=\"\" width=\"500\" height=\"302\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2.png 1113w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2-1024x619.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2-768x464.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-2-600x363.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u7c73\u56fd\u8b70\u4f1a\u4e8b\u52d9\u5c40\u5831\u544a\u66f8\uff08JCX-8-23\uff09\u53ca\u3073\u5404\u56fd\u8cc7\u6599\u3092\u3082\u3068\u306b\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<p>2021\u5e7410\u6708\u306b\uff12\u3064\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u306b\u300c\u5927\u67a0\u5408\u610f\u300d\u3057\u3066\u4ee5\u964d\u3001\u5404\u56fd\u306f\u65b0\u305f\u306aDST\u306e\u5c0e\u5165\u3092\u51cd\u7d50\u3057\u3066\u304d\u305f\u3002\u591a\u56fd\u9593\u6761\u7d04\u306e\u3068\u308a\u307e\u3068\u3081\u306e\u9045\u5ef6\u306b\u4f34\u3044\u3001\u51cd\u7d50\u3082\u7e70\u308a\u8fd4\u3057\u5ef6\u9577\u3055\u308c\u3066\u304d\u305f\u30022023\u5e74\uff17\u6708\u306e\u300c\u6210\u679c\u6587\u66f8\u300d\u3067\u306f\u3001\u300c\u6761\u7d04\u306e\u767a\u52b9\u306b\u5411\u3051\u3066\u5341\u5206\u306a\u9032\u6357\u304c\u3042\u308b\u5834\u5408\u300d\u6700\u7d42\u7684\u306b\u306f2025\u5e74\u672b\u307e\u3067\u306e\u518d\u5ef6\u9577\u306b\u5408\u610f\u3057\u3046\u308b\u3068\u307e\u3067\u8ff0\u3079\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u51cd\u7d50\u306e\u671f\u9593\u304c\u3060\u3089\u3060\u3089\u3068\u4f38\u3073\u308b\u3053\u3068\u3092\u5acc\u3063\u305f\u30ab\u30ca\u30c0\u306f\u3001\u300c\u6210\u679c\u6587\u66f8\u300d\u5408\u610f\u306b\u52a0\u308f\u3089\u305a\u30012024\u5e74\uff16\u6708\u306bDST\u3092\u56fd\u5185\u6cd5\u306b\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>DST\u306f\u5404\u56fd\u306e\u56fd\u5185\u6cd5\u306b\u3088\u308b\u4ed5\u7d44\u307f\u306a\u306e\u3067\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3068\u3063\u3066\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u3066\u304d\u305f\u3002\u3057\u304b\u3057\u3001\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001DST\u306f200\u9801\u3082\u306e\u6761\u7d04\u304c\u5fc5\u8981\u306b\u306a\u3063\u305fAmount A\u306b\u6bd4\u3079\u3066\u30b7\u30f3\u30d7\u30eb\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u5404\u56fd\u306e\u7d4c\u9a13\u3092\u898b\u308b\u9650\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6570\u3082\u9650\u3089\u308c\u3066\u3044\u308b\u3002\u5b9f\u52d9\u7684\u306b\u306f\u305d\u308c\u307b\u3069\u6050\u308c\u308b\u5fc5\u8981\u304c\u306a\u3044\u3068\u8a00\u3048\u306a\u304f\u3082\u306a\u3044\u3002<\/p>\n<p>\u305d\u3046\u3067\u3042\u308c\u3070\u3001DST\u305d\u306e\u3082\u306e\u304c\u554f\u984c\u3068\u3044\u3046\u3088\u308a\u3001DST\u306f\u7c73\u56fd\u4f01\u696d\u3092\u72d9\u3044\u6483\u3061\u306b\u3057\u305f\u3082\u306e\u3060\u3068\u3057\u3066\u7c73\u56fd\u304c\u53cd\u767a\u3057\u3001\u5236\u88c1\u95a2\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u3067\u95a2\u7a0e\u6226\u4e89\u30fb\u8cbf\u6613\u6226\u4e89\u306e\u5f15\u304d\u91d1\u3092\u3072\u304d\u304b\u306d\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u3068\u8a00\u3046\u3079\u304d\u3060\u308d\u3046\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\u3092\u8ca0\u62c5\u3059\u308b\u306e\u306f\u8ab0\u304b<\/strong><\/h4>\n<p>DST\u306f\u3001\u300c\u8ab2\u7a0e\u3092\u514d\u308c\u3066\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5fdc\u5206\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u300d\u305f\u3081\u306e\u3082\u306e\u3068\u3057\u3066\u4e3b\u5f35\u3055\u308c\u308b\u3002\u5b9f\u969b\u30012021\u5e74\u306b\u82f1\u56fd\u306eDST\u3092\u652f\u6255\u3063\u305f18\u793e\u306e\u3046\u3061\u3001\uff13\u793e\u306f\u5168\u304f\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3063\u3066\u304a\u3089\u305a\u3001\uff14\u793e\u304c\u652f\u6255\u3063\u305f\u6cd5\u4eba\u7a0e\u306fDST\u306e10\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u5831\u544a\u3055\u308c\u3066\u3044\u308b\uff08\u82f1\u56fd\u4f1a\u8a08\u691c\u67fb\u9662\u5831\u544a\u66f8\uff082023\uff09\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001DST\u306f\u3001\u7d4c\u6e08\u7684\u306b\u3082\u6cd5\u7684\u306b\u3082\u6d88\u8cbb\u8005\u306b\u8ee2\u5ac1\u3055\u308c\u308bExcise Tax\uff08\u53d6\u5f15\u7a0e\uff09\u3067\u3042\u308b\u3002\u53d6\u6750\u306b\u5bfe\u3057\u3066\u3001\u30a2\u30de\u30be\u30f3\u3001\u30b0\u30fc\u30b0\u30eb\u3001\u30a2\u30c3\u30d7\u30eb\u306f\u3001\u82f1\u56fd\u306eDST\u3092\u5f7c\u3089\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u5229\u7528\u8005\u306b\u8ee2\u5ac1\u3057\u305f\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\uff08The Guardian,November 23,2022\uff09\u3002\u30b0\u30fc\u30b0\u30eb\u306f\u3001\u540c\u793e\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u306e\u5229\u7528\u8005\u306b\u5bfe\u3057\u3001DST\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u3092\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067<a title=\"google\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/support.google.com\/google-ads\/answer\/9750227\" target=\"_blank\" rel=\"noopener\">\u660e\u793a\u3057\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>\u5916\u5f62\u7684\u306b\u306f\u5916\u56fd\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3060\u304c\u3001\u7d4c\u6e08\u7684\u306b\u3082\u6cd5\u7684\u306b\u3082\u81ea\u56fd\u6c11\u306b\u8ee2\u5ac1\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001DST\u306b\u3088\u308a\u7a0e\u9003\u308c\u3092\u3057\u3066\u3044\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5fdc\u5206\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u3068\u3044\u3046\u4e3b\u5f35\u306f\u5927\u8846\u8fce\u5408\u7684\u306a\u3001\u653f\u6cbb\u7684\u30ec\u30c8\u30ea\u30c3\u30af\u306e\u5074\u9762\u3092\u6301\u3064\u3068\u8a00\u3048\u306a\u304f\u3082\u306a\u3044\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> DST\uff08\u52b9\u7387\u7684\u3067\u653f\u6cbb\u7684\u306b\u9b45\u529b\u7684\u306a\u7a0e\uff09\u3068\u65e5\u672c<\/strong><\/h4>\n<p>DST\u306e\u7a0e\u53ce\u306f\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u306e\u6025\u901f\u306a\u767a\u5c55\u306b\u4f34\u3044\u3001\u540c\u7a0e\u3092\u5c0e\u5165\u3057\u305f\u5168\u3066\u306e\u56fd\u3067\u4f38\u3073\u3066\u3044\u308b\u30022023\u5e74\u306e\u82f1\u56fd\u306eDST\u7a0e\u53ce\u306f5.67\u5104\u30dd\u30f3\u30c9\u3067\u3042\u308a\u3001\u524d\u5e74\u306e3.8\u5104\u30dd\u30f3\u30c9\u304b\u3089\u5927\u5e45\u306b\u4f38\u3073\u305f\u307b\u304b\u3001\u7a0e\u53ce\u898b\u7a4d\u3082\u308a4.65\u5104\u30dd\u30f3\u30c9\u306e1.2\u500d\u3067\u3042\u3063\u305f\uff08\u3082\u3063\u3068\u3082\u3001\u7a0e\u53ce\u306b\u5360\u3081\u308b\u5272\u5408\u306f0.1\uff05\u7a0b\u5ea6\uff09\u3002\u5e02\u5834\u56fd\u306b\u3068\u3063\u3066\u3001\u653f\u6cbb\u7684\u306a\u9078\u629e\u80a2\u3068\u3057\u3066DST\u306f\u9b45\u529b\u7684\u306a\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\u3002<\/p>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306e\u6570\u306f\u9650\u3089\u308c\u3066\u304a\u308a\uff08\u3010\u8868\uff11\u3011\u53c2\u7167\uff09\u3001DST\u306e\u5e83\u304c\u308a\u81ea\u4f53\u306f\u305d\u308c\u307b\u3069\u6050\u308c\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u3044\u3046\u898b\u7acb\u3066\u3082\u3067\u304d\u305d\u3046\u3060\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\u5f79\u52d9\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u8ab2\u7a0e\u3092\u8b66\u6212\u305b\u3088<\/strong><\/h4>\n<p>\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u8b66\u6212\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u4f7f\u7528\u6599\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u62e1\u5f35\u3067\u3042\u308d\u3046\u3002\u4e00\u822c\u7684\u306b\u95be\u5024\uff087.5\u5104\u30e6\u30fc\u30ed\u7b49\uff09\u304c\u3042\u308bDST\u3068\u7570\u306a\u308a\u3001\u9ad8\u3044\u95be\u5024\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u9593\u306e\u5f79\u52d9\u63d0\u4f9b\u7b49\u304c\u5e45\u5e83\u304f\u5bfe\u8c61\u3068\u306a\u308a\u3046\u308b\u304b\u3089\u3060\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\uff12\u3011\u30c7\u30b8\u30bf\u30eb\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-265989\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3.png\" alt=\"\" width=\"1300\" height=\"944\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3.png 1300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3-300x218.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3-1024x744.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3-768x558.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/kokusairepo4-3-600x436.png 600w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0a\u8868\u306b\u3064\u304d\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u5404\u56fd\u72ec\u81ea\u306e\u63aa\u7f6e\u3067\u3042\u308b\u3053\u3068\u306e\u5f0a\u5bb3\u3068\u3057\u3066\u3001DST\u306b\u3057\u308d\u3001\u30c7\u30b8\u30bf\u30eb\u5f79\u52d9\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u5b9a\u7fa9\u304c\u3042\u3044\u307e\u3044\u306a\u554f\u984c\u3092\u6307\u6458\u3067\u304d\u308b\u3002\u4f8b\u3048\u3070\u3001\u30a4\u30f3\u30c9\u306e\u5e73\u8861\u7a0e\uff08DST\uff09\u306f\u3001\u30a4\u30f3\u30c9\u5c45\u4f4f\u8005\uff08\u30a4\u30f3\u30c9\u306eIP\u3092\u7528\u3044\u305f\u8005\u3092\u542b\u3080\uff09\u306b\u5bfe\u3059\u308b\u975e\u5c45\u4f4f\u96fb\u5b50\u5546\u53d6\u5f15\u4e8b\u696d\u8005\uff08\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\uff09\u306b\u3088\u308b\u81ea\u5df1\u306e\u7269\u54c1\u306e\u8ca9\u58f2\u3084\u5f79\u52d9\u306e\u63d0\u4f9b\uff08\u5225\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u4ecb\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u306b\u5bfe\u3057\u3066\uff12\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u8ca1\u653f\u6cd5\u7b2c164\u6761\u3001165\u6761\uff21\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30e1\u30fc\u30eb\u306e\u3084\u308a\u3068\u308a\u3067\u30b0\u30eb\u30fc\u30d7\u9593\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u3053\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u3068\u6307\u6458\u3055\u308c\u305f\u4f8b\u3082\u3042\u308b\u3068\u805e\u304f\u3002OECD\u306b\u306f\u3053\u3046\u3057\u305f\u5b9a\u7fa9\u306e\u5171\u901a\u5316\u30fb\u660e\u78ba\u5316\u306b\u53d6\u308a\u7d44\u3093\u3067\u3082\u3089\u3044\u305f\u3044\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>\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u591a\u56fd\u9593\u6761\u7d04\u5408\u610f\u306f\u3001\u3042\u3068\u4e00\u6b69\u306e\u3068\u3053\u308d\u3067\u4e00\u6642\u7684\u306b\u8db3\u8e0f\u307f\u3057\u305f\u3088\u3046\u306b\u898b\u3048\u308b\u3002\u539f\u56e0\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u7c73\u56fd\u3068\u30a4\u30f3\u30c9\u306e\u9593\u306e\u610f\u898b\u306e\u885d\u7a81\u304c\u3042\u308b\u3068\u4f1d\u3048\u3089\u308c\u308b\uff08<a title=\"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300cOECD\u58f0\u660e\u3068\u7c73\u30fb\u4f0a\u8ca1\u52d9\u76f8\u767a\u8a00\u304b\u3089\u8aad\u307f\u89e3\u304f\u5229\u76ca\uff21\u3068\u5229\u76ca\uff22\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-255\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u53c2\u7167\uff09\u3002\u3057\u304b\u3057\u3001\u30a4\u30f3\u30c9\u306eDST\uff08\u5e73\u8861\u7a0e\uff09\u7a0e\u53ce\u306f2.35\u5104\u30e6\u30fc\u30ed\uff082021\uff09\u3067\u3042\u308b\u4e00\u65b9\u3001Amount A\u306b\u3064\u3044\u3066\u306f2,300\u4e07\u30e6\u30fc\u30ed\uff082020\uff09\u3092\u5931\u3046\u3068\u898b\u7a4d\u3082\u3089\u308c\u3066\u3044\u308b\uff08EU Tax Observatory\uff082023\uff0915\u9801\uff09\u3002\u30a4\u30f3\u30c9\u3068\u3057\u3066\u306f\u3001\u305b\u3063\u304b\u304f\u6210\u529f\u3057\u3066\u3044\u308bDST\u306e\u6b73\u5165\u3092\u5931\u3063\u3066\u307e\u3067\u3001\u7c73\u56fd\u306b\u8b72\u6b69\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u306a\u3044\u3002<\/p>\n<p>\u30b3\u30ed\u30f3\u30d3\u30a2\u3001\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u306e\u8ca1\u52d9\u5927\u81e3\u304b\u3089\u306f\u3001Amount A\u306f\u9014\u4e0a\u56fd\u306b\u3068\u3063\u3066\u306e\u5229\u76ca\u3067\u306a\u3044\u3068\u3044\u3046\u58f0\u3082\u3042\u304c\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u9014\u4e0a\u56fd\u306b\u3068\u3063\u3066\u306f\u3001\u767a\u52b9\u3059\u308b\u304b\u4e0d\u78ba\u5b9a\u306a\u3001\u6761\u6587\u3060\u3051\u3067200\u9801\u306b\u53ca\u3076\u8907\u96d1\u306a\u5236\u5ea6\u306b\u53c2\u52a0\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u6b20\u3051\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u305d\u3046\u3060\u3002<\/p>\n<p>\u4e8b\u614b\u3092\u5927\u304d\u304f\u9032\u3081\u308b\u306b\u306f\u3001\u3053\u308c\u307e\u3067\u901a\u308aG7\u3084G20\u306b\u304a\u3051\u308b\u30cf\u30a4\u30ec\u30d9\u30eb\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3060\u3002\u3057\u304b\u3057\u3001\u79cb\u306e\u7c73\u56fd\u5927\u7d71\u9818\u9078\u6319\u3084\u3001\u30d5\u30e9\u30f3\u30b9\u3084\u82f1\u56fd\u306b\u304a\u3051\u308b\u653f\u6a29\u4ea4\u4ee3\u306a\u3069\u3001\u653f\u6cbb\u7684\u306a\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u5de1\u3063\u3066\u306f\u5f53\u9762\u4e0d\u78ba\u5b9a\u8981\u7d20\u304c\u591a\u3044\u3002\u3053\u3053\u306f\u6c7a\u7740\u3092\u6025\u3050\u3088\u308a\u3001\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3082\u5b89\u5b9a\u3057\u305f\u5408\u610f\u3092\u4f5c\u308b\u3053\u3068\u3092\u512a\u5148\u3059\u3079\u304d\u3067\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u307e\u3068\u3081\u308b\u3068\u3001\u5f53\u9762\u3001\u591a\u56fd\u9593\u6761\u7d04\u304c\u73fe\u5b9f\u3068\u306a\u308b\u307e\u3067\u306e\u9593\u3001\u6b21\u306e\u70b9\u306b\u7559\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3060\u308d\u3046\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000DST\u306e\u95be\u5024\uff087.5\u5104\u30e6\u30fc\u30ed\u306a\u3069\uff09\u306fAmount A\u306e\u305d\u308c\uff08200\u5104\u30e6\u30fc\u30ed\uff09\u3088\u308a\u5927\u5e45\u306b\u4f4e\u304f\u3001\u5e45\u5e83\u3044\u4f01\u696d\u304c\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u305f\u304c\u3001\u5404\u56fd\u306e\u5236\u5ea6\u304c\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u53d6\u5f15\u306f\u9650\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u7d4c\u9a13\u3092\u307f\u308b\u3068\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u6570\u3082Amount A\u3088\u308a\u5c11\u306a\u3044\u56fd\u304c\u591a\u3044\u306a\u3069\u3001\u305d\u308c\u307b\u3069\u6050\u308c\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u3082\u8a00\u3048\u305d\u3046\u3060\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u52b9\u7387\u7684\u3067\u7a0e\u53ce\u306b\u7d50\u3073\u3064\u304f\u3053\u3068\u304c\u5b9f\u8a3c\u3055\u308c\u305fDST\u306f\u9b45\u529b\u7684\u3060\u3002\u3057\u304b\u3057\u3001\u7c73\u56fd\u3092\u523a\u6fc0\u3057\u3001\u8cbf\u6613\u6226\u4e89\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u306f\u6392\u9664\u3067\u304d\u305a\u3001\u65e5\u672c\u3068\u3057\u3066\u306f\u5c0e\u5165\u306b\u8e8a\u8e87\u305b\u3056\u308b\u3092\u3048\u306a\u3044\u3060\u308d\u3046\u3002\u7a0e\u306e\u5b9f\u8cea\u7684\u8ca0\u62c5\u8005\u304c\u5916\u56fd\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3067\u306a\u304f\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u8005\u30fb\u4f01\u696d\u3067\u3042\u308b\u70b9\u3082\u8003\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4f01\u696d\u3068\u3057\u3066\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u30c7\u30b8\u30bf\u30eb\u5f79\u52d9\u53d6\u5f15\u7b49\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3046\u308b\u304b\u3001\u5b9a\u7fa9\u306b\u6ce8\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3060\u308d\u3046\u3002<\/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><\/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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