{"id":266207,"date":"2024-08-08T10:18:05","date_gmt":"2024-08-08T01:18:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266207"},"modified":"2024-08-07T16:34:47","modified_gmt":"2024-08-07T07:34:47","slug":"international-article-263","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-263\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u5229\u76ca\uff21\u30fbDST\u3068\u56fd\u5185\u7a0e\u5236\u6539\u9769\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\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5229\u76ca\uff21\u30fbDST\u3068\u56fd\u5185\u7a0e\u5236\u6539\u9769\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<p>\u3053\u3053\uff11\u3001\uff12\u30f6\u6708\u306e\u9593\u3001\u6ce8\u76ee\u3057\u305f\u3044\u3044\u304f\u3064\u304b\u306e\u5c55\u958b\u304c\u3042\u3063\u305f\u3002<span style=\"color: #b22222;\">\u2460<\/span>OECD\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u4f01\u696d\u8ab2\u7a0e\u306e\u6838\u5fc3\u3067\u3042\u308b\u5229\u76ca\uff21\u306e\u591a\u56fd\u9593\u6761\u7d04\u306e\u7f72\u540d\u306b\u3064\u3044\u3066\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3067\u3044\u308b\u3002\u4e00\u65b9\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u591a\u56fd\u9593\u6761\u7d04\u306e\u767a\u52b9\u3092\u6761\u4ef6\u306b\u5ec3\u6b62\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306b\u3064\u3044\u3066\u3001\u30a4\u30f3\u30c9\u306f\u6761\u7d04\u3068\u306f\u7121\u95a2\u4fc2\u306b\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3092\u6c7a\u3081\u305f\u3002\u307e\u305f\u3001<span style=\"color: #b22222;\">\u2462<\/span>OECD\u52a0\u76df\u56fd\u3067\u306a\u3044\u30d6\u30e9\u30b8\u30eb\u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u3067\u3001\u56fd\u969b\u79df\u7a0e\u5354\u529b\u306b\u95a2\u3057\u3066\u3053\u308c\u304b\u3089\u3082\u9577\u304f\u53c2\u7167\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u300c\u95a3\u50da\u5ba3\u8a00\u300d\u304c\u63a1\u629e\u3055\u308c\u3001\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u306b\u7126\u70b9\u304c\u5f53\u3066\u3089\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u3088\u3046\u3002<!--more--><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>\u3000OECD\/BEPS\u5305\u62ec\u7684\u67a0\u7d44\u307f\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\">\u516c\u7d04<\/a>\u3057\u3066\u3044\u305f2024\u5e74\uff16\u6708\u672b\u307e\u3067\u306e\u300c\u5229\u76ca\uff21\u300d\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u306e\u7f72\u540d\u306b\u5931\u6557\u3057\u305f\u3002\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066\u3082\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30a4\u30f3\u30c9\u306e\u30b7\u30bf\u30e9\u30de\u30f3\u8ca1\u52d9\u5927\u81e3\u306f\u30012024\u5e74\uff17\u670823\u65e5\u306e\u4e88\u7b97\u6f14\u8aac\uff082023\uff5e24\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066\u3001\uff12\uff05\u306e\u5e73\u8861\u7a0e\uff08\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff09\u306b\u3064\u3044\u3066\u3001\uff18\u6708\uff11\u65e5\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u30002024\u5e74\uff17\u670825\uff5e26\u65e5\u3001\u30d6\u30e9\u30b8\u30eb\u30fb\u30ea\u30aa\u30c7\u30b8\u30e3\u30cd\u30a4\u30ed\u3067\u958b\u50ac\u3055\u308c\u305fG20\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u306b\u304a\u3044\u3066\u3001\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/policy\/international_policy\/convention\/g20\/MinisterialDeclaration.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u79df\u7a0e\u5354\u529b\u306b\u95a2\u3059\u308bG20\u95a3\u50da\u30ea\u30aa\u30c7\u30b8\u30e3\u30cd\u30a4\u30ed\u5ba3\u8a00<\/a>\u300d\uff08\u4ee5\u4e0b\u300cG20\u95a3\u50da\u5ba3\u8a00\u300d\uff09\u304c\u63a1\u629e\u3055\u308c\u305f\u3002G20\u3067\u8ca1\u52d9\u5927\u81e3\u305f\u3061\u304c\u3053\u3046\u3057\u305f\u5ba3\u8a00\u3092\u63a1\u629e\u3059\u308b\u306e\u306f\u521d\u3081\u3066\u306e\u3053\u3068\u3060\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u5e02\u5834\u56fd\u3067\u306e\u8ab2\u7a0e\u306b\u591a\u56fd\u9593\u6761\u7d04\u306f\u5fc5\u9808\u304b\uff1f<\/strong><\/h4>\n<p>\u5408\u610f\u304c\u9045\u308c\u3066\u3044\u308b\u300c\u5229\u76ca\uff21\u300d\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u304c\u4eee\u306b\u9813\u632b\u3057\u305f\u5834\u5408\u3001\u4e00\u822c\u306b\u6b21\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u8b66\u6212\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u5e02\u5834\u56fd\u3067\u306e\u8ab2\u7a0e\u306e\u305f\u3081\u306e\u5404\u56fd\u72ec\u81ea\u306e\u5236\u5ea6\u3067\u3042\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08\u4ee5\u4e0b\u300cDST\u300d\uff09\u304c\u306f\u3073\u3053\u308a\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u30d0\u30e9\u30d0\u30e9\u306e\u4e8b\u52d9\u8ca0\u62c5\u306b\u82e6\u3057\u3080\u3002\u7c73\u56fd\u304c\u53cd\u767a\u3057\u3001\u8cbf\u6613\u6226\u4e89\u306e\u5f15\u304d\u91d1\u304c\u5f15\u304b\u308c\u308b\u3002<\/p>\n<\/div>\n\u3053\u308c\u306f\u5341\u5206\u8d77\u3053\u308a\u305d\u3046\u306a\u3053\u3068\u3060\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u3053\u3068\u3067\u5931\u3046\u3082\u306e\u306f\u4f55\u304b\u3002\u4e00\u6b69\u5f15\u3044\u3066\u8003\u3048\u3066\u307f\u308b\u3002<\/p>\n<p>\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/4zen21kai1.pdf#page=39\" target=\"_blank\" rel=\"noopener\">\u5229\u76ca\uff21<\/a>\u300d\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u58f2\u4e0a200\u5104\u30e6\u30fc\u30ed\uff08\u7d04\uff13\u5146\u5186\uff09\u8d85\u3001\u5229\u76ca\u738710\uff05\u8d85\u306e\u4e16\u754c100\u793e\u7a0b\u5ea6\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u3092\u5e02\u5834\u56fd\u306b\u518d\u914d\u5206\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3060\u3002\u3057\u304b\u3057\u3001DST\u3092\u5c0e\u5165\u3057\u305f\u56fd\u3005\u306f\u3001\u65e2\u306b\u5e74\u9593\uff14\uff5e\uff15\u767e\u4e07\u30e6\u30fc\u30ed\u306e\u7a0e\u53ce\u3092\u3059\u3067\u306b\u624b\u306b\u3057\u3066\u3044\u308b\u3002\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u767a\u5c55\u3092\u80cc\u666f\u306b\u53f3\u80a9\u4e0a\u304c\u308a\u3060\u3002\u30a4\u30ae\u30ea\u30b9\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u3092\u7d0d\u7a0e\u3057\u3066\u3044\u306a\u3044\u30c7\u30b8\u30bf\u30eb\u4f01\u696d\u304b\u3089\u3082DST\u306f\u5fb4\u53ce\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u304c\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3002DST\u304c\u52b9\u7387\u7684\u306a\u7a0e\u3067\u3042\u308b\u3053\u3068\u306f\u5b9f\u7e3e\u304b\u3089\u8a3c\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011\u3000\u5404\u56fd\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u53ce\uff08\u5b9f\u7e3e\uff09<\/strong><\/p>\n<p><a title=\"EU Tax Observatory\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.taxobservatory.eu\/www-site\/uploads\/2023\/06\/EUTO_Digital-Service-Taxes_June2023.pdf#page=8\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266208\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-1.png\" alt=\"\" width=\"1300\" height=\"846\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-1.png 1300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-1-300x195.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-1-1024x666.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-1-768x500.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-1-600x390.png 600w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000EU Tax Observatory\uff082023\uff09\u300c<a title=\"EU Tax Observatory\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.taxobservatory.eu\/www-site\/uploads\/2023\/06\/EUTO_Digital-Service-Taxes_June2023.pdf\" target=\"_blank\" rel=\"noopener\">Digital Service Taxes<\/a>\u300dFigure 4<\/span><\/p>\n<p>\u4e00\u65b9\u3001\u5229\u76ca\uff21\u3092\u904b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001OECD\u304c\u7528\u610f\u3057\u305fA4\u7528\u7d19200\u9801\u306b\u53ca\u3076\u591a\u56fd\u9593\u6761\u7d04\u672c\u4f53\u3068\u3001800\u9801\u3082\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u3092\u8aad\u307f\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308a\u3001\u679c\u305f\u3057\u3066\u3053\u306e\u3088\u3046\u306a\u5236\u5ea6\uff08\u4f01\u696d\u95a2\u4fc2\u8005\u304b\u3089\u306f\u201c\u30e2\u30f3\u30b9\u30bf\u30fc\u201d\u3068\u8a55\u3059\u308b\u58f0\u3082\u805e\u304b\u308c\u308b\uff09\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u904b\u7528\u3067\u304d\u308b\u304b\u4fdd\u8a3c\u306f\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5404\u56fd\u30d0\u30e9\u30d0\u30e9\u306e\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306f\u30c7\u30b8\u30bf\u30eb\u5e02\u5834\u306e\u5065\u5168\u306a\u767a\u5c55\u3092\u963b\u5bb3\u3059\u308b\u3068\u3044\u3046\u6307\u6458\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u5404\u56fd\u3067DST\u306e\u7d0d\u7a0e\u8005\u306f18\u793e\uff08\u82f1\uff09\uff5e\u7d0450\u793e\uff08\u4f0a\uff09\u7a0b\u5ea6\u3067\u3042\u308a\uff08\u524d\u63b2\u300cDigital Service Taxes\u300dFigure 9\uff09\u3001DST\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u5c11\u6570\u306e\uff08\u72ec\u5360\u30fb\u5be1\u5360\uff09\u4f01\u696d\u3060\u3002\u3057\u304b\u3082\u3001DST\u306f\u6cd5\u5f8b\u7684\u306b\u3082\u7d4c\u6e08\u7684\u306b\u3082\u6d88\u8cbb\u8005\u306b\u8ee2\u5ac1\u3055\u308c\u308b\u53d6\u5f15\u7a0e\uff08Excise tax\uff09\u3067\u3001\u4f01\u696d\u306f\u5b9f\u969b\u8ee2\u5ac1\u3057\u3066\u3044\u308b\uff08The Guardian,November 23,2022\uff09\u3002<\/p>\n<p>\u305d\u3046\u8003\u3048\u308b\u3068\u3001\u300c\u5229\u76ca\uff21\u300d\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u306e\u8868\u5411\u304d\u306e\u59ff\u306f\u3001\u5e02\u5834\u56fd\u306e\u8ab2\u7a0e\u6a29\u78ba\u4fdd\u306e\u305f\u3081\u3060\u304c\u3001\u672c\u5f53\u306e\u5f79\u5272\u306f\u7c73\u56fd\u304c\u8ffd\u52a0\u95a2\u7a0e\u7b49\u306b\u8a34\u3048\u308b\u3053\u3068\u3092\u5c01\u3058\u3053\u3081\u308b\u305f\u3081\u306e\u3082\u306e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u73fe\u6642\u70b9\u3067\u306f\u7c73\u56fd\u8b70\u4f1a\u306e\u6279\u51c6\uff08\u4e0a\u9662\u51fa\u5e2d\u8b70\u54e1\u306e2\/3\u304c\u5fc5\u8981\uff09\u306f\u671b\u307f\u304c\u8584\u3044\u3002\u7c73\u56fd\u306e\u5c01\u3058\u8fbc\u3081\u306b\u591a\u56fd\u9593\u6761\u7d04\u306f\u5f79\u306b\u7acb\u305f\u306a\u3044\u3053\u3068\u306f\u660e\u3089\u304b\u3060\u3002\u3082\u3061\u308d\u3093\u3001\u5e02\u5834\u56fd\u306e\u8ab2\u7a0e\u6a29\u3092\u9054\u6210\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5404\u56fd\u30d0\u30e9\u30d0\u30e9\u306e\u72ec\u81ea\u306e\u63aa\u7f6e\u306b\u3088\u308b\u304b\u3001\u56fd\u969b\u5354\u8abf\u306b\u57fa\u3065\u304f\u591a\u56fd\u9593\u6761\u7d04\u306b\u3088\u308a\u884c\u3046\u304b\u306f\u5225\u7269\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u30011000\u9801\u306b\u53ca\u3076\u5236\u5ea6\u3092\u6301\u3061\u51fa\u3055\u306a\u304f\u3066\u3082\u3001\u4f8b\u3048\u3070\u5404\u56fd\u72ec\u81ea\u306eDST\u306e\u5728\u308a\u65b9\u3092\u4e00\u5b9a\u306e\u300c\u3079\u304b\u3089\u305a\u96c6\u300d\u306b\u3088\u308a\u5236\u7d04\u3059\u308b\u65b9\u6cd5\u3060\u3063\u3066\u5de5\u592b\u3067\u304d\u305f\u306f\u305a\u3060\uff08\u6709\u5bb3\u306a\u7a0e\u7af6\u4e89\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3053\u3046\u3057\u305f\u624b\u6cd5\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\uff09\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\u306f\u653f\u6cbb\u7684\u306b\u9b45\u529b\u7684<\/strong><\/h4>\n<p>\u305d\u3082\u305d\u3082\u3001DST\u306f\u3053\u308c\u3092\u5c0e\u5165\u3059\u308b\u5e02\u5834\u56fd\u306b\u3068\u3063\u3066\u3082\u3001\u305d\u3057\u3066\u7c73\u56fd\u306b\u3068\u3063\u3066\u3082\u3001\u653f\u6cbb\u7684\u306b\u9b45\u529b\u7684\u306a\u7a0e\u3068\u8a00\u3048\u305d\u3046\u3060\u3002\u5e02\u5834\u56fd\u306e\u653f\u6cbb\u5bb6\u306b\u3068\u3063\u3066\u306f\u3001\u300cDST\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\u305f\u300d\u3068\u56fd\u6c11\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002DST\u306f\u7d4c\u6e08\u7684\u306b\u3082\u6cd5\u7684\u306b\u3082\u5e02\u5834\u56fd\u306e\u6d88\u8cbb\u8005\u306b\u8ee2\u5ac1\u3055\u308c\u308b\u306e\u3067\u3001\u5927\u8846\u8fce\u5408\u7684\u306a\u3001\u653f\u6cbb\u7684\u30ec\u30c8\u30ea\u30c3\u30af\u3067\u3042\u308b\u3068\u3057\u3066\u3082\u3060\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7c73\u56fd\uff08\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4f01\u696d\u306e\u6bcd\u56fd\uff09\u306b\u3068\u3063\u3066\u306f\u3001\u5229\u76ca\uff21\u3067\u3042\u308c\u3070\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u304c\u3001DST\u3067\u3042\u308c\u3070\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u3067\u3001\u81ea\u56fd\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u304c\u640d\u306a\u308f\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u901a\u5546\u4e0a\u306e\u5831\u5fa9\u3092\u30c1\u30e9\u3064\u304b\u305b\u308c\u3070\u56fd\u6c11\u53d7\u3051\u3082\u72d9\u3048\u308b\u304b\u3082\u3057\u308c\u306a\u3044\uff08\u305f\u3060\u3057\u3001\u8cbf\u6613\u76f8\u624b\u56fd\u306b\u672c\u5f53\u306b\u767a\u52d5\u3059\u3079\u304d\u3067\u306a\u3044\u3057\u3001\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u6642\u4ee3\u3092\u542b\u3081\u3001\u3053\u308c\u307e\u3067\u3082\u5b9f\u969b\u306b\u306f\u767a\u52d5\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u4e8b\u52d9\u8ca0\u62c5\u306e\u554f\u984c\u306f\u3042\u308b\u304c\u3001\u7d0d\u7a0e\u8005\u306f\u72ec\u5360\u30fb\u5be1\u5360\u4f01\u696d\u3067\u3042\u308b\u306e\u3067\u3001\u7a0e\u8ca0\u62c5\u306e\u8ee2\u5ac1\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3067\u82e6\u3057\u3080\u3053\u3068\u3082\u306a\u3044\u3002<\/p>\n<p>\u4eee\u306b\u3053\u306e\u3088\u3046\u306a\u898b\u7acb\u3066\u304c\u6210\u7acb\u3059\u308c\u3070\u3001\u5229\u76ca\uff21\u591a\u56fd\u9593\u6761\u7d04\u306e\u7f72\u540d\u30fb\u6279\u51c6\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f4\u3061\u306b\u56f0\u308b\u3053\u3068\u306f\u306a\u3044\u3002\u81a0\u7740\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u5947\u8ca8\u3068\u3057\u3066\u3001\u3058\u3063\u304f\u308a\u53d6\u308a\u7d44\u3081\u3070\u3088\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>\u30d6\u30e9\u30b8\u30eb\uff08\u975eOECD\u52a0\u76df\u56fd\uff09\u304c\u4e3b\u5c0e\u3057\u305fG20\u95a3\u50da\u5ba3\u8a00<\/strong><\/h4>\n<p>G20 \u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u306b\u304a\u3044\u3066G20\u95a3\u50da\u5ba3\u8a00\u304c\u63a1\u629e\u3055\u308c\u305f\u3002\u3053\u3046\u3057\u305f\u5ba3\u8a00\u306e\u63a1\u629e\u306f\u521d\u3081\u3066\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u9234\u6728\u8ca1\u52d9\u5927\u81e3\u306f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/public_relations\/conference\/my20240726.html\" target=\"_blank\" rel=\"noopener\">\uff17\u670826\u65e5\u306e\u4f1a\u898b<\/a>\u3067\u3001\u300c\u56fd\u969b\u79df\u7a0e\u5354\u529b\u306b\u95a2\u3059\u308bG20\u3068\u3057\u3066\u521d\u3081\u3066\u306e\u6587\u66f8\u3067\u3042\u308a\u3001\u65e5\u672c\u3082\u8a55\u4fa1\u3057\u3066\u3044\u307e\u3059\u300d\u3068\u8ff0\u3079\u3001\u5ba3\u8a00\u3092\u6b53\u8fce\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>G20\u95a3\u50da\u5ba3\u8a00\u304b\u3089\u8aad\u307f\u53d6\u308b\u3079\u304d\u91cd\u8981\u306a\u30e1\u30c3\u30bb\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\uff13\u70b9\u3092\u3042\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u3002<\/p>\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:#333399;\">\n\t\t<ul>\n<li>\u5bcc\u88d5\u5c64\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u56fd\u5185\u6cd5\u6539\u6b63\u3068\u56fd\u969b\u7684\u306a\u7a0e\u52d9\u57f7\u884c\u5354\u529b\u306b\u53d6\u308a\u7d44\u3080<\/li>\n<li>\u6700\u7d42\u6bb5\u968e\u306b\u3042\u308b\u300c\u5229\u76ca\uff21\u300d\u5b9f\u65bd\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u5316\u30fb\u7f72\u540d\u3092\u6025\u3050<\/li>\n<li>\u73fe\u5728\u4f5c\u696d\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u56fd\u9023\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u56fd\u969b\u79df\u7a0e\u5354\u529b\u67a0\u7d44\u306e\u305f\u3081\u306e\u6761\u7d04\u7de0\u7d50\u306b\u5411\u3051\u305f\u8b70\u8ad6\u3078\u306e\u5404\u56fd\u306e\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u95a2\u4e0e\u3092\u671f\u5f85\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u95a3\u50da\u5ba3\u8a00\u306e\u6700\u5927\u306e\u773c\u76ee\u306f\u3001\u5bcc\u88d5\u5c64\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u56fd\u5185\u6cd5\u306e\u6539\u6b63\u306bG20\u306e\u8ca1\u52d9\u5927\u81e3\u304c\u9023\u540d\u3067\u30b3\u30df\u30c3\u30c8\u3057\u305f\u3053\u3068\u3067\u3042\u308b\u3002\u30db\u30b9\u30c8\u56fd\u30d6\u30e9\u30b8\u30eb\u306e\u30a2\u30c0\u30b8\u8ca1\u52d9\u5927\u81e3\u306e\u307b\u304b\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u30c9\u30a4\u30c4\u3001\u30b9\u30da\u30a4\u30f3\u3001\u5357\u30a2\u30d5\u30ea\u30ab\u306f\u3001\u3053\u306e\u30c6\u30fc\u30de\u3092\u300c\uff12\u3064\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u7b56\u300d\u306b\u52a0\u3048\u3001\uff13\u672c\u76ee\u306e\u67f1\u3068\u3059\u308b\u3053\u3068\u3092\u4e3b\u5f35\u3057\u3066\u3044\u305f\uff08The Guardian,April 25,2024\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5171\u540c\u58f0\u660e\u306b\u660e\u8a18\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u7c73\u56fd\u3082\u542b\u3081\u305f\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u306e\u5b9f\u73fe\u306b\u306f\u58c1\u304c\u3042\u308b\u3068\u3044\u3046\u6307\u6458\u3082\u3042\u308b\u3002\u30a4\u30a8\u30ec\u30f3\u7c73\u8ca1\u52d9\u9577\u5b98\u306f\u3001\u8a18\u8005\u4f1a\u898b\u3067\u300c\u4e16\u754c\u7684\u306a\u5408\u610f\u3092\u4ea4\u6e09\u3059\u308b\u5fc5\u8981\u6027\u306f\u306a\u3044\u3057\u3001\u671b\u307e\u3057\u3044\u3053\u3068\u3067\u3082\u306a\u3044\u300d\u3068\u767a\u8a00\u3057\u305f\u3068\u4f1d\u3048\u3089\u308c\u308b\uff082024\u5e74\uff17\u670828\u65e5\u4ed8\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u671d\u520a\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u767a\u8a00\u306b\u3064\u3044\u3066\u306f\u88dc\u8db3\u8aac\u660e\u304c\u5fc5\u8981\u3060\u3002\u7c73\u56fd\u61b2\u6cd5\u306f\u3001\u300c\u76f4\u63a5\u7a0e\u306f\u4eba\u53e3\u306b\u5fdc\u3058\u3066\u5404\u5dde\u306b\u914d\u5206\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\uff08\u7b2c\uff11\u6761\u7b2c\uff12\u7bc0\uff13\uff09\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u30d6\u30e9\u30b8\u30eb\u7b49\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u5bcc\u88d5\u7a0e\u3068\u3057\u3066\u69cb\u60f3\u3057\u305f\u30bf\u30a4\u30d7\u306e\u7a0e\u306f\u3001\u7c73\u56fd\u61b2\u6cd5\u3067\u3044\u3046\u76f4\u63a5\u7a0e\u306b\u8a72\u5f53\u3057\u3001\u9055\u61b2\u306b\u306a\u308b\u6050\u308c\u304c\u3042\u308b\u3002\u30a4\u30a8\u30ec\u30f3\u6c0f\u304c\u7559\u4fdd\u3057\u305f\u306e\u306f\u3053\u3046\u3057\u305f\u4e8b\u60c5\u304c\u3042\u308b\u304b\u3089\u3060\u3002\u5b9f\u969b\u3001\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306f\u5bcc\u88d5\u5c64\u306e\u682a\u5f0f\u542b\u307f\u76ca\u3078\u306e\u8ab2\u7a0e\u3084\u3001\u8ffd\u52a0\u7a0e\u7387\u306a\u3069\u3001\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u5f37\u5316\u306b\u524d\u5411\u304d\u306a\u653f\u7b56\u3092\u4e3b\u5f35\u3057\u3066\u304d\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u6cd5\u5f8b\u306b\u306a\u3063\u305f\u3082\u306e\u306f\u306a\u3044\uff09\u3002<\/p>\n<p>\u308f\u304c\u56fd\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u300c\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u63aa\u7f6e\u300d\u3092\u5c0e\u5165\u3057\u305f\u3002\u304a\u304a\u3080\u306d30\u5104\u5186\uff08\u8ca1\u52d9\u7701\u306e\u8aac\u660e\u306b\u3088\u308b\uff09\u3092\u8d85\u3048\u308b\u6240\u5f97\u306e\u3042\u308b\u5bcc\u88d5\u5c64\u306b\u5bfe\u3059\u308b22.5\uff05\u306e\u30df\u30cb\u30de\u30e0\u7a0e\u3067\u30012025\u5e74\u304b\u3089\u9069\u7528\u306b\u306a\u308b\u3002\u5bcc\u88d5\u5c64\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u5236\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u4ed6\u56fd\u306e\uff11\u6b69\u5148\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u3002\u4eca\u5f8c\u305d\u306e\u5f37\u5316\u3092\u691c\u8a0e\u3059\u308b\u4e0a\u3067\u4eca\u56de\u306e\u95a3\u50da\u5ba3\u8a00\u306f\u5f8c\u62bc\u3057\u3068\u306a\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-249\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u53c2\u7167\uff09\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>\u56fd\u969b\u5354\u8abf\u4e3b\u7fa9\u63a8\u9032\u306e\u305f\u3081\u306b\u7b2c\uff11\u306e\u67f1\u3068\u7b2c\uff12\u306e\u67f1\u304c\u63c3\u308f\u306a\u304f\u3066\u3082\u60b2\u89b3\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u5229\u76ca\uff21\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u306f\u3001\u7c73\u56fd\u8b70\u4f1a\uff08\u4e0a\u9662\uff09\u306e\u8cdb\u6210\u3092\u5f97\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u767a\u52b9\u306b\u306f\u81f3\u3089\u306a\u3044\u3060\u308d\u3046\u3068\u3044\u3046\u306e\u304c\u901a\u8aac\u306b\u306a\u3063\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u8b70\u4f1a\u627f\u8a8d\u3069\u3053\u308d\u304b\u3001\u8ab2\u7a0e\u6a29\u914d\u5206\u306e\u305f\u3081\u306e\u5229\u76ca\uff21\u306e\u591a\u56fd\u9593\u6761\u7d04\u3068\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u7c21\u7d20\u5316\u306e\u305f\u3081\u306e\u5229\u76ca\uff22\u306e\u5f37\u5236\u9069\u7528\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u7c73\u8ca1\u52d9\u7701\u304c\u5f37\u304f\u4e3b\u5f35\u3057\u3001\u591a\u56fd\u9593\u6761\u7d04\u306e\u7f72\u540d\u3092\u963b\u3093\u3067\u3044\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\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u7b2c\uff11\u306e\u67f1\u3067\u3042\u308b\u5229\u76ca\uff21\u306e\u591a\u56fd\u9593\u6761\u7d04\u304c\u306a\u304f\u3066\u3082\u3001\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5e02\u5834\u56fd\u306fDST\u306b\u3088\u308a\u6b73\u5165\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\u3002\u5404\u56fd\u72ec\u81ea\u306e\u5236\u5ea6\u3067\u3042\u308b\u3053\u3068\u3067DST\u306b\u6c7a\u5b9a\u7684\u306a\u554f\u984c\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u3082\u8a00\u3048\u306a\u3044\u3002\u3080\u3057\u308d\u3001\u7a0e\u53ce\u7684\u306b\u307f\u3066\u3001\u82f1\u56fd\u3084\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u5229\u76ca\uff21\u306e\u65b9\u304cDST\u3088\u308a\u91cd\u3044\u8ab2\u7a0e\u3068\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u3063\u3066\u304d\u305f\uff08\u524d\u63b2\u300cDigital Service Taxes\u300dFigure 10)\u3002<\/p>\n<p>\u4e00\u65b9\u300115\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u7af6\u4e89\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u6d78\u98df\u3092\u9632\u3050\u305f\u3081\u306e\u7b2c\uff12\u306e\u67f1\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3067\u306b\u5177\u4f53\u7684\u306a\u6210\u679c\u3092\u4e0a\u3052\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u4e0b\u8a18<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306b\u3042\u308b\u3088\u3046\u306b\u3001BEPS\uff0815\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\uff09\u306e\u8b70\u8ad6\u304c\u306f\u3058\u307e\u308b\u3068\u3001\u305d\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u52b9\u679c\u3060\u3051\u3067\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u8efd\u8ab2\u7a0e\u56fd\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u304c\u6291\u5236\u3055\u308c\u305f\u3053\u3068\u304c\u898b\u3066\u3068\u308c\u308b\u3002\u5f15\u304d\u7d9a\u304d\u9ad8\u6b62\u307e\u308a\u3057\u3066\u3044\u308b\u3068\u6307\u6458\u3059\u308b\u8ad6\u8005\u304c\u3044\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u304c\u3001\u6a2a\u3070\u3044\u306b\u8ee2\u3058\u3066\u3044\u308b\u3053\u3068\u306f\u7b2c\uff12\u306e\u67f1\u306e\u5927\u304d\u306a\u6210\u679c\u3068\u3044\u3046\u3079\u304d\u3060\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011\u3000\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u306b\u3088\u308a\u5931\u308f\u308c\u305f\u6cd5\u4eba\u7a0e\u53ce\uff08\u63a8\u8a08\uff09\uff5eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u958b\u59cb\u306b\u3088\u308a\u982d\u6253\u3061\uff1f<\/strong><\/p>\n<p><a title=\"EU Tax Observatory\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.taxobservatory.eu\/www-site\/uploads\/2023\/10\/global_tax_evasion_report_24.pdf#page=9\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266209\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-2.png\" alt=\"\" width=\"1356\" height=\"819\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-2.png 1356w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-2-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-2-1024x618.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-2-768x464.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/kokusairepo5-2-600x362.png 600w\" sizes=\"(max-width: 1356px) 100vw, 1356px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000EU Tax Observatory\u300c<a title=\"EU Tax Observatory\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.taxobservatory.eu\/www-site\/uploads\/2023\/10\/global_tax_evasion_report_24.pdf\" target=\"_blank\" rel=\"noopener\">Global Tax Evasion Report 2024<\/a>\u300dFigure 2<\/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>\u30a4\u30f3\u30c9\u304c\uff12\uff05\u5e73\u8861\u7a0e\u5ec3\u6b62\uff0d\u6b53\u8fce\u3059\u3079\u304d\u8cac\u4efb\u3042\u308b\u6c7a\u5b9a<\/strong><\/h4>\n<p>\u30a4\u30f3\u30c9\u306f\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u306e\u53ce\u5165\u306b\u5bfe\u3059\u308b\uff16\uff05\u306e\u8ab2\u7a0e\uff082016\u5e74\u306b\u5c0e\u5165\uff09\u3068\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u30a4\u30f3\u30c9\u306e\u6d88\u8cbb\u8005\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u3088\u308a\u5546\u54c1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u7b49\u3092\u4f9b\u7d66\u3059\u308b\u8005\u304c\u53d7\u9818\u3059\u308b\u53ce\u5165\u306b\u5bfe\u3059\u308b<a title=\"JETRO\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jetro.go.jp\/biznews\/2021\/04\/3a5076ff1bda5d6a.html\" target=\"_blank\" rel=\"noopener\">\uff12\uff05\u306e\u8ab2\u7a0e<\/a>\uff082020\u5e74\u306b\u5c0e\u5165\uff09\u306e\uff12\u3064\u306eDST\uff08\u30a4\u30f3\u30c9\u3067\u306f\u5e73\u8861\u7a0e\u3068\u547c\u3070\u308c\u308b\uff09\u3092\u6301\u3064\u3002<\/p>\n<p>\u30a4\u30f3\u30c9\u306f\u3053\u308c\u3089\u306e\u3046\u3061\u9069\u7528\u5bfe\u8c61\u306e\u5e83\u3044\uff12\uff05DST\u3092\u5ec3\u6b62\u3059\u308b\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u306b\u5bfe\u3059\u308b\uff16\uff05DST\u306f\u6b8b\u308b\uff09\u3002\u5ec3\u6b62\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u30012024\u5e74\u8ca1\u653f\u6cd5\u306e\u30e1\u30e2\u30e9\u30f3\u30c0\u30e0\uff08\u899a\u66f8\uff09\u306b\u3088\u308c\u3070\u3001\u5bfe\u8c61\u306e\u7bc4\u56f2\u304c\u66d6\u6627\u3067\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u6307\u6458\u304c\u3042\u3063\u305f\u3053\u3068\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3001\u30a4\u30f3\u30c9\u306e\u73fe\u5730\u6cd5\u4eba\u3068\u30e1\u30fc\u30eb\u3067\u3084\u308a\u3068\u308a\u3092\u3057\u305f\u3060\u3051\u3067\u5bfe\u8c61\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u5fc3\u914d\u3092\u62b1\u3048\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002\u4eca\u56de\u306e\u30a4\u30f3\u30c9\u653f\u5e9c\u306e\u65b9\u91dd\u306f\u3001\u30a4\u30f3\u30c9\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u5409\u5831\u3060\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30c9\u3068\u7c73\u56fd\u306e\u9593\u3067\u7d50\u3070\u308c\u305f\u300c<a title=\"JETRO\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jetro.go.jp\/biznews\/2021\/11\/9ab32c4fbb177063.html\" target=\"_blank\" rel=\"noopener\">\u653f\u6cbb\u7684\u59a5\u5354<\/a>\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u671f\u9650\u304c\uff16\u6708\u672b\u306b\u5207\u308c\u3066\u3057\u307e\u3044\u3001<a title=\"JETRO\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jetro.go.jp\/biznews\/2024\/07\/4f2e727cae284b94.html\" target=\"_blank\" rel=\"noopener\">\uff17\u6708\u4ee5\u964d\u306e\u53d6\u6271\u3044\u306f\u4e0d\u900f\u660e<\/a>\u306b\u306a\u3063\u3066\u3044\u305f\u304c\u3001\u4eca\u56de\u306e\u30a4\u30f3\u30c9\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u30a4\u30f3\u30c9\u3068\u7c73\u56fd\u306e\u9593\u3067\u306f\u901a\u5546\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u56de\u907f\u3055\u308c\u308b\u3060\u308d\u3046\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5229\u76ca\uff21\u306e\u591a\u56fd\u9593\u6761\u7d04\u767a\u52b9\u307e\u3067\u306e\u9593\u3001\u30a4\u30f3\u30c9\u306f\uff12\uff05DST\u306e\u62e1\u5927\u7b49\u3092\u51cd\u7d50\u3057\u3001\u7c73\u56fd\u306f\u8ffd\u52a0\u95a2\u7a0e\u306a\u3069\u901a\u5546\u4e0a\u306e\u63aa\u7f6e\u3092\u3068\u3089\u306a\u3044\u3068\u3059\u308b\u7d04\u675f\u3002<\/span><\/p>\n<p><strong>\u3010\u56f3\uff11\u3011<\/strong>\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u30a4\u30f3\u30c9\u306eDST\u7a0e\u53ce\u306f\u4f38\u3073\u3066\u304a\u308a\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u306b\u3068\u3063\u3066\u4eca\u56de\u306e\u6c7a\u5b9a\u306f\u7c21\u5358\u3067\u306f\u306a\u304b\u3063\u305f\u306f\u305a\u3060\u3002\u9032\u51fa\u4f01\u696d\u306e\u58f0\u306b\u5fdc\u3048\u3001\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8cbf\u6613\u6226\u4e89\u306e\u5f15\u304d\u91d1\u3092\u5f15\u304f\u4e8b\u614b\u3092\u56de\u907f\u3057\u305f\u30a4\u30f3\u30c9\u653f\u5e9c\u306e\u5224\u65ad\u306f\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u308b\u3079\u304d\u3082\u306e\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> OECD\u306e\u5a01\u4fe1\uff08\u5a01\u53b3\u3068\u4fe1\u671b\uff09\u306b\u9670\u308a\uff1f<\/strong><\/h4>\n<p>G20\u95a3\u50da\u5ba3\u8a00\u306f\u3001OECD\u52a0\u76df\u56fd\u3067\u306a\u3044\u30d6\u30e9\u30b8\u30eb\u304b\u3089\u767a\u4fe1\u3055\u308c\u305f\u3002\u81ea\u3089\u306e\u516c\u7d04\u3069\u304a\u308a\u306b\u91cd\u8981\u306a\u4e8b\u9805\u3092\u6c7a\u3081\u3089\u308c\u306a\u3044OECD\u306e\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u306e\u76f8\u5bfe\u7684\u5730\u4f4d\u306e\u4f4e\u4e0b\u306b\u3064\u3044\u3066\u306e\u6307\u6458\u304c\u3042\u3063\u3066\u3082\u304a\u304b\u3057\u304f\u306a\u3044\u3002\u3053\u308c\u307e\u3067\u3082\u30011990\u5e74\u4ee3\u306e\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u5b9a\u306a\u3069\u3001\u7c73\u56fd\u3084\u65e5\u672c\u3001\u6b27\u5dde\u306e\u30dd\u30ea\u30b7\u30fc\u304c\u3076\u3064\u304b\u308a\u5408\u3044\u3001\u5408\u610f\u306b\u81f3\u308b\u307e\u3067\u96e3\u822a\u3057\u305f\u4e8b\u6848\u306f\u3044\u304f\u3064\u3082\u3042\u3063\u305f\u3002\u4eca\u56de\u306e\u9055\u3044\u306f\u30012021\u5e7410\u6708\u306e\u300c\u5927\u67a0\u5408\u610f\u300d\u3092\u6b74\u53f2\u7684\u306a\u5408\u610f\u3068\u547c\u3076\u306a\u3069\u3001\u793e\u4f1a\u306e\u671f\u5f85\u3084\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u305f\u70b9\u3060\u308d\u3046\u3002\u56fd\u969b\u8ab2\u7a0e\u3092\u4e00\u90e8\u306e\u5c02\u9580\u5bb6\u306e\u3082\u306e\u3067\u306a\u304f\u3001\u683c\u5dee\u554f\u984c\u306a\u3069\u793e\u4f1a\u554f\u984c\u306b\u5bfe\u5fdc\u3057\u5f97\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u305f\u3053\u3068\u306f\u5927\u304d\u306a\u529f\u7e3e\u3060\u304c\u3001\u540c\u6642\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u5b9f\u65bd\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u56f0\u96e3\u3082\u6d6e\u304d\u5f6b\u308a\u306b\u3057\u305f\u3002<\/p>\n<p>OECD\u304b\u3089\u306e\u767a\u4fe1\u306b\u3064\u3044\u3066\u3082\u3001\u5b57\u9762\u304b\u3089\u3060\u3051\u3067\u306f\u4f55\u304c\u8d77\u304d\u3066\u3044\u308b\u304b\u3064\u304b\u307f\u306b\u304f\u3044\u3002OECD\u306f\u3001\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\u3044\u3046\u5305\u6442\u7684\u67a0\u7d44\u307f<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/2024\/07\/oecd-secretary-general-tax-report-to-g20-finance-ministers-and-central-bank-governors-g20-brazil-july-2024_3a37a93e\/3bacc6e8-en.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u5171\u540c\u8b70\u9577\u58f0\u660e<\/a>\u3092\uff15\u6708\u672b\u306b\u51fa\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff17\u6708\u672b\u306eG20\u30b3\u30df\u30e5\u30cb\u30b1\u3084\u95a3\u50da\u5ba3\u8a00\u3067\u306f\u5177\u4f53\u7684\u306a\u65e5\u7a0b\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306a\u3069\u4e0d\u900f\u660e\u3060\u3002\u5408\u610f\u9054\u6210\u306e\u9045\u308c\u3068\u3042\u308f\u305b\u3066\u3001\u3053\u3046\u3057\u305f\u60c5\u5831\u306e\u5206\u304b\u308a\u3065\u3089\u3055\u3082\u3001\u6b74\u53f2\u7684\u306a\u5408\u610f\u3068\u76db\u308a\u4e0a\u3052\u305f\u5f8c\u3060\u3051\u306b\u3001OECD\u306e\u5a01\u4fe1\uff08\u60c5\u5831\u306e\u5206\u304b\u308a\u3084\u3059\u3055\uff09\u3092\u640d\u306a\u3046\u3082\u306e\u3068\u3044\u3046\u6307\u6458\u304c\u3042\u3063\u3066\u3082\u304a\u304b\u3057\u304f\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: 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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 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