{"id":266734,"date":"2024-10-10T10:18:51","date_gmt":"2024-10-10T01:18:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266734"},"modified":"2024-10-09T18:07:20","modified_gmt":"2024-10-09T09:07:20","slug":"international-article-271","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-271\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u56fd\u9023\u300e\u56fd\u969b\u79df\u7a0e\u5354\u529b\u67a0\u7d44\u6761\u7d04\u300f\u3068\u306f\u4f55\u304b\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\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u9023\u300e\u56fd\u969b\u79df\u7a0e\u5354\u529b\u67a0\u7d44\u6761\u7d04\u300f\u3068\u306f\u4f55\u304b\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>2024\u5e74\uff18\u6708\u3001\u56fd\u9023\u30fb\u56fd\u969b\u79df\u7a0e\u5354\u529b\u67a0\u7d44\u6761\u7d04\uff08\u4ee5\u4e0b\u300c\u67a0\u7d44\u6761\u7d04\u300d\uff09\u8d77\u8349\u59d4\u54e1\u4f1a\u306f\u3001\u67a0\u7d44\u6761\u7d04\u306e\u9aa8\u5b50\uff08Terms of Reference\uff09\u6848\u3092\u8cdb\u6210110\u3001\u53cd\u5bfe\uff18\u3067\u63a1\u629e\u3057\u305f\u3002\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u3067\u8b70\u8ad6\u3055\u308c\u3066\u304d\u305f\u3082\u306e\u3060\u3002\u65e5\u672c\u306f\u3001\u53cd\u5bfe\u7968\u3092\u6295\u3058\u3066\u3044\u308b\u3002<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u53cd\u5bfe\u306f\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3001\u30ab\u30ca\u30c0\u3001\u30a4\u30b9\u30e9\u30a8\u30eb\u3001\u65e5\u672c\u3001\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u3001\u97d3\u56fd\u3001\u82f1\u56fd\u3001\u7c73\u56fd\u306e\uff18\u30f6\u56fd\u3002\u8cdb\u6210\u3057\u305f\u4e3b\u306a\u56fd\u306b\u306f\u4e2d\u56fd\u3001\u30d6\u30e9\u30b8\u30eb\u3001\u30a4\u30f3\u30c9\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3001\u30e1\u30ad\u30b7\u30b3\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3001\u5357\u30a2\u30d5\u30ea\u30ab\u3001\u30ed\u30b7\u30a2\u7b49\u304c\u542b\u307e\u308c\u308b\u3002\u306a\u304a\u3001\u68c4\u6a29\u3057\u305f\u4e3b\u306a\u56fd\u306f\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u30c9\u30a4\u30c4\u3001\u30a4\u30bf\u30ea\u30a2\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6\u306a\u3069\u3002<\/span><\/p>\n<p>\u4eca\u5f8c\u3001\u6bce\u5e74\uff13\u56de\u4ee5\u4e0a\u653f\u5e9c\u9593\u4ea4\u6e09\u3092\u884c\u3044\u3001\u67a0\u7d44\u6761\u7d04\u3068\u3001\u898f\u7bc4\u5f62\u6210\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5177\u4f53\u7684\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u306e\uff12\u3064\u306e\u8b70\u5b9a\u66f8\u3092\u7b56\u5b9a\u3057\u30012027\u5e74\u306e\u56fd\u9023\u7dcf\u4f1a\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4eca\u5f8c\u30012024\u5e7412\u6708\u306b\u958b\u50ac\u3055\u308c\u308b\u7b2c79\u56de\u56fd\u9023\u7dcf\u4f1a\u3067\u63a1\u629e\u3055\u308c\u308b\u898b\u8fbc\u307f\u3068\u306a\u3063\u305f\u300c\u67a0\u7d44\u6761\u7d04\u300d\u53ca\u3073\u300c\u8b70\u5b9a\u66f8\u300d\u306e\u9aa8\u5b50\u6848\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u3001OECD\u3068\u306f\u5225\u306b\u3053\u3046\u3057\u305f\u8b70\u8ad6\u304c\u767b\u5834\u3057\u305f\u80cc\u666f\u3001\u305d\u3057\u3066\u56fd\u969b\u7684\u306a\u79df\u7a0e\u30dd\u30ea\u30b7\u30fc\u5f62\u6210\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<!--more--><\/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>\u67a0\u7d44\u6761\u7d04\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u67a0\u7d44\u6761\u7d04\u306e\u76ee\u7684\u3001\u539f\u5247\u3001\u305d\u3057\u3066\u76ee\u6307\u3059\u3082\u306e\uff08\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\uff09\u306b\u3064\u3044\u3066\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266735 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1.png\" alt=\"\u76ee\u7684 \u2022 \u5b9f\u8cea\u9762\u53ca\u3073\u624b\u7d9a\u9762\u306b\u304a\u3044\u3066\u3001\u5b8c\u5168\u304b\u3064\u52b9\u679c\u7684\u306a\u56fd\u969b\u7a0e\u52d9\u5354\u529b\u4f53\u5236\u306e\u78ba\u7acb \u539f\u5247 \u2022 \u5168\u3066\u306e\u56fd\u3005\u306e\u7570\u306a\u308b\u30cb\u30fc\u30ba\u3001\u512a\u5148\u4e8b\u9805\u3001\u80fd\u529b\u306b\u3064\u3044\u3066\u306e\u5341\u5206\u306a\u8003\u616e \u2022 \u5404\u56fd\u306e\u8ab2\u7a0e\u4e3b\u6a29\u3068\u6163\u884c\u306e\u5c0a\u91cd \u2022 \u8ab2\u7a0e\u6a29\u306e\u5404\u56fd\u9593\u306e\u914d\u5206\u306b\u304a\u3051\u308b\u516c\u6b63\u3055\u306e\u78ba\u4fdd\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3078\u306e\u8ca2\u732e \u2022 \u53ef\u80fd\u306a\u9650\u308a\u3001\u7c21\u7d20\u3067\u7ba1\u7406\u3057\u3084\u3059\u3044\u898f\u5247\u306e\u5236\u5b9a \u2022 \u7d0d\u7a0e\u8005\u3068\u653f\u5e9c\u306b\u3068\u3063\u3066\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u306e\u78ba\u4fdd \u2022 \u7d0d\u7a0e\u8005\u306b\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u3092\u8981\u6c42 \u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8 \u2022 \u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u516c\u5e73\u306a\u8ab2\u7a0e\u30fb\u8ab2\u7a0e\u6a29\u306e\u516c\u5e73\u306a\u914d\u5206 \u2022 \u9ad8\u984d\u6240\u5f97\u8005\u306b\u3088\u308b\u8131\u7a0e\u30fb\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\u3002\u52b9\u7387\u7684\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd \u2022 \u7a0e\u52d9\u7d1b\u4e89\u306e\u52b9\u7387\u7684\u306a\u4e88\u9632\u53ca\u3073\u89e3\u6c7a\" width=\"1240\" height=\"545\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1.png 1240w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1-300x132.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1-1024x450.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1-768x338.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-1-600x264.png 600w\" sizes=\"(max-width: 1240px) 100vw, 1240px\" \/><\/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\u3000Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation\uff08Report A\/79\/333\uff09<a title=\"\u56fd\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/financing.desa.un.org\/sites\/default\/files\/2024-09\/2415701E.pdf#page=12\" target=\"_blank\" rel=\"noopener\">12\uff5e13\u9801<\/a>\u3088\u308a\u629c\u7c8b\u3057\u3066\u7b46\u8005\u4f5c\u6210<\/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>\u67a0\u7d44\u6761\u7d04\u306e\u5bfe\u8c61\u3068\u306a\u308b\u500b\u5225\u5177\u4f53\u7684\u306a\u9805\u76ee\uff08\u8b70\u5b9a\u66f8\uff09<\/strong><\/h4>\n<p>\u307e\u305f\u3001\u898f\u7bc4\u5f62\u6210\u306e\u500b\u5225\u5177\u4f53\u7684\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u8b70\u5b9a\u66f8\u304c\u4f5c\u6210\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u52a0\u76df\u56fd\u306f\u3001\u8b70\u5b9a\u66f8\u306e\u7de0\u7d04\u56fd\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u8b70\u5b9a\u66f8\u3054\u3068\u306b\u9078\u629e\u3067\u304d\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3055\u3057\u3042\u305f\u308a\u3001\u6b21\u306e\u9805\u76ee\u3092\u76db\u308a\u8fbc\u3080\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266739\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-2-1.png\" alt=\"\u7b2c\u4e00\u306e\u8b70\u5b9a\u66f8 \u2022 \u30c7\u30b8\u30bf\u30eb\u5316\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u7d4c\u6e08\u306b\u304a\u3051\u308b\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u306e\u8ab2\u7a0e\u3002 \u7b2c\u4e8c\u306e\u8b70\u5b9a\u66f8 \u2022 \u512a\u5148\u5206\u91ce\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u3055\u308c\u305f\u7d4c\u6e08\u306e\u8ab2\u7a0e\u3001\u9ad8\u984d\u6240\u5f97\u8005\u306b\u3088\u308b\u8131\u7a0e\u3068\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u51e6\u3001\u9ad8\u984d\u6240\u5f97\u8005\u306e\u52b9\u7387\u7684\u306a\u8ab2\u7a0e\u304c\u3042\u3052\u3089\u308c\u3066\u3044\u308b\u3002 \" width=\"500\" height=\"136\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-2-1.png 1010w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-2-1-300x81.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-2-1-768x208.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-2-1-600x163.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/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\u3000Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation\uff08Report A\/79\/333\uff09<a title=\"\u56fd\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/financing.desa.un.org\/sites\/default\/files\/2024-09\/2415701E.pdf#page=14\" target=\"_blank\" rel=\"noopener\">14\u9801<\/a>\u3088\u308a\u629c\u7c8b\u3057\u3066\u7b46\u8005\u4f5c\u6210<\/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>\u67a0\u7d44\u6761\u7d04\u304c\u767b\u5834\u3057\u305f\u306e\u306f\u306a\u305c\u304b<\/strong><\/h4>\n<p>\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u3092\u5de1\u308b\u8b70\u8ad6\u306f\u30012016\u5e74\u306b\u65e5\u672c\u3067\u7b2c\uff11\u56de\u4f1a\u5408\u304c\u958b\u50ac\u3055\u308c\u305fOECD\/G20\u30fbBEPS\u5305\u6442\u7684\u67a0\u7d44\uff08\u4ee5\u4e0b\u300cIF\u300d\uff09\u3067\u884c\u308f\u308c\u3066\u304d\u305f\u3002\u67a0\u7d44\u6761\u7d04\u306f\u3001\u56fd\u969b\u7684\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u3068\u306f\u5225\u306e\u30d5\u30a9\u30fc\u30e9\u30e0\u3092\u56fd\u9023\u306b\u5275\u8a2d\u3059\u308b\u3082\u306e\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u306a\u305c\u67a0\u7d44\u6761\u7d04\u306e\u8b70\u8ad6\u304c\u767b\u5834\u3057\u305f\u306e\u304b\u3002\u80cc\u666f\u306b\u306f\u3001OECD\uff08IF\uff09\u306b\u304a\u3051\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8b70\u8ad6\u3092\u5de1\u308b\u9014\u4e0a\u56fd\u306e\u30d5\u30e9\u30b9\u30c8\u30ec\u30fc\u30b7\u30e7\u30f3\u3068\u7b2c\uff11\u306e\u67f1\uff08Amount A\u591a\u56fd\u9593\u6761\u7d04\uff09\u3092\u5de1\u308bOECD\u306e\u8b70\u8ad6\u306e\u505c\u6ede\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>2012\u5e74\u306bOECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u3067\u59cb\u307e\u3063\u305fBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8b70\u8ad6\u306e\u6b74\u53f2\u306f\u3001\uff12\u3064\u306e\u671f\u9593\uff08\u30d5\u30a7\u30fc\u30ba\uff09\u306b\u5206\u3051\u3066\u632f\u308a\u8fd4\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u7b2c\u4e00\u306e\u30d5\u30a7\u30fc\u30ba\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u7d4c\u6e08\u5b9f\u614b\u3068\u65e2\u5b58\u306e\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u9593\u306b\u751f\u3058\u305f\u30ba\u30ec\u3092\u5229\u7528\u3057\u3066\u5229\u76ca\u79fb\u8ee2\u30fb\u8ab2\u7a0e\u9003\u308c\u3092\u884c\u3046\u554f\u984c\uff08Base Erosion and Profit Shifting\uff09\u3078\u306e\u5bfe\u5fdc\u3067\u3042\u308a\u30012015\u5e74\u306b\u6700\u7d42\u5831\u544a\u66f8\u3092\u3068\u308a\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3068\u308a\u307e\u3068\u3081\u3089\u308c\u305fBEPS\u30d1\u30c3\u30b1\u30fc\u30b8\u3092OECD\u3084G20\u4ee5\u5916\u306e\u56fd\u306b\u304a\u3044\u3066\u3082\u6642\u6a5f\u3092\u9038\u3059\u308b\u3053\u3068\u306a\u304f\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001OECD\u306f2016\u5e74\uff11\u6708\u306b\u300c\u5404\u56fd\u304c\u5bfe\u7b49\u306e\u7acb\u5834\u3067\u53c2\u52a0\u3059\u308b\u67a0\u7d44\u307f\u300d\u3068\u3044\u3046\u89e6\u308c\u8fbc\u307f\u3067IF\u3092\u5275\u8a2d\u3057\u305f\u3002<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/beps\/inclusive-framework-on-beps-composition.pdf\" target=\"_blank\" rel=\"noopener\">IF\u306e\u30e1\u30f3\u30d0\u30fc<\/a>\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u5404\u56fd\u306fBEPS\u6700\u7d42\u5831\u544a\u66f8\u306e\u5185\u5bb9\uff08\u30df\u30cb\u30de\u30e0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff09\u3092\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u7b49\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>BEPS\u306e\u8b70\u8ad6\u306e\u7b2c\u4e8c\u306e\u30d5\u30a7\u30fc\u30ba\u306f\u30012018\u5e74\u304b\u3089\u672c\u683c\u7684\u306b\u8b70\u8ad6\u304c\u59cb\u307e\u3063\u305f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u5373\u3057\u305f\u8ab2\u7a0e\u6a29\u306e\u5206\u914d\u3092\u5de1\u308b\u8b70\u8ad6\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u300115\u3042\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u884c\u52d5\u8a08\u753b\u306e\u3046\u3061\u884c\u52d5\u8a08\u753b\uff11\u3068\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8c61\u5fb4\u3059\u308b\u30c6\u30fc\u30de\u3067\u3042\u308b\u304c\u3001GAFA\u3068\u3044\u3063\u305f\u30c7\u30b8\u30bf\u30eb\u5de8\u5927\u4f01\u696d\u3092\u591a\u6570\u62b1\u3048\u308b\u7c73\u56fd\u3068\u3001\u591a\u304f\u306e\u30e6\u30fc\u30b6\u30fc\u30fb\u5e02\u5834\u3092\u6301\u3064\u6b27\u5dde\u306e\u9593\u306e\u610f\u898b\u306e\u5bfe\u7acb\u304c\u5927\u304d\u304f\u3001\u7b2c\u4e00\u306e\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u3092\u5f97\u308b\u307e\u3067\u306b\u306f\u81f3\u3089\u306a\u304b\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7c73\u56fd\u3067\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u7b49\u306e\u653f\u7b56\u3092\u63b2\u3052\u308b\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u304c2021\u5e74\uff11\u6708\u306b\u8a95\u751f\u3057\u3001\u7a0e\u7387\u5f15\u4e0b\u3052\u7af6\u4e89\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u308b\u305f\u3081\uff08\u5916\u56fd\u306e\u7a0e\u7387\u304c\u4f4e\u3044\u307e\u307e\u3060\u3068\u3001\u7c73\u56fd\u4f01\u696d\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u304c\u8efd\u8ab2\u7a0e\u56fd\u306b\u6d41\u51fa\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308b\uff09OECD\u3067\u306e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306e\u9054\u6210\u306b\u65b9\u91dd\u3092\u8ee2\u63db\u3057\u305f\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u56f0\u96e3\u306a\u8b70\u8ad6\u3068\u59a5\u5354\u3092\u7d4c\u3066\u300c\uff12\u672c\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u300d\u3068\u3057\u30662021\u5e7410\u6708\u306e\u300c\u6700\u7d42\u5408\u610f\u300d\u306b\u3053\u304e\u3064\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> OECD\uff08IF\uff09\u30d7\u30ed\u30bb\u30b9\u306e\u554f\u984c<\/strong><\/h4>\n<p>\u3057\u304b\u3057\u3001IF\u6700\u7d42\u5408\u610f\u306e\u5185\u5bb9\u3092\u5b9f\u969b\u306e\u6761\u7d04\u3084\u5404\u56fd\u56fd\u5185\u6cd5\u306b\u843d\u3068\u3057\u8fbc\u3080\u4f5c\u696d\u304c\u9032\u3080\u306b\u3064\u308c\u3001\u300c\uff12\u672c\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u300d\u306e\u5185\u5bb9\u304c\u8907\u96d1\u3067\u3001\u9014\u4e0a\u56fd\u3092\u4e2d\u5fc3\u306b\u591a\u304f\u306e\u56fd\u306b\u3068\u3063\u3066\u5b9f\u65bd\u56f0\u96e3\u306a\u305f\u3081\u3001\u5b9f\u8cea\u7684\u306a\u666e\u904d\u6027\u3092\u6b20\u3044\u3066\u3044\u308b\u554f\u984c\u304c\u9732\u5448\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u3063\u305f\u3002<\/p>\n<p>\u56fd\u9023\u4e8b\u52d9\u7dcf\u9577\u304c2023\u5e74\uff18\u6708\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u56fd\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/digitallibrary.un.org\/record\/4019360?v=pdf#files\" target=\"_blank\" rel=\"noopener\">\u56fd\u9023\u4e8b\u52d9\u7dcf\u9577\u5831\u544a\u66f8<\/a>\u300d\u306f\u3001OECD\uff08IF\uff09\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u5b9f\u8cea\u9762\u306e\u554f\u984c\u3001\u624b\u7d9a\u9762\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u3057\u3066\u6b21\u3092\u6307\u6458\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266737\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3.png\" alt=\"\u5b9f\u8cea\u9762\u306e\u554f\u984c\uff08\u30d1\u30e941\uff09 \u2022 OECD\u304b\u3089\u5c02\u9580\u6027\u306e\u9ad8\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u5927\u91cf\u306b\u4f5c\u6210\u3055\u308c\u308b\u304c\u3001\u9014\u4e0a\u56fd\u306e\u30cb\u30fc\u30ba\u3084\u512a\u5148\u5ea6\u306b\u5bfe\u5fdc\u3057\u306a\u3044\u3082\u306e\u304c\u591a\u3044\u3002 \u2022 \u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u9014\u4e0a\u56fd\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3057\u3070\u3057\u3070\u3042\u308b\u305f\u3081\u3001\u5305\u62ec\u7684\u304b\u3064\u52b9\u679c\u7684\u306a\u56fd\u969b\u7a0e\u52d9\u5354\u529b\u306e\u5b9f\u8cea\u7684\u306a\u5074\u9762\u306f\u6e80\u305f\u3055\u308c\u3066\u3044\u306a\u3044\u3002 \u624b\u7d9a\u9762\u306e\u554f\u984c \uff08\u30d1\u30e943\uff09 \u2022 IF\u53c2\u52a0\u56fd\u306f\u65e2\u5b58\u306e\u30eb\u30fc\u30eb\uff08\u8981\u8acb\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u3001\u5171\u901a\u5831\u544a\u57fa\u6e96\u3001BEPS\u30df\u30cb\u30de\u30e0\u57fa\u6e96\uff09\u306b\u5f93\u3046\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u308b\u305f\u3081\u3001agenda-setting\u306b\u95a2\u4e0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\" width=\"1222\" height=\"382\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3.png 1222w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3-1024x320.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3-768x240.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-3-600x188.png 600w\" sizes=\"(max-width: 1222px) 100vw, 1222px\" \/><\/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\u3000\u672c\u7530\u5149\u5b8f\u300c<a title=\"\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tkfd.or.jp\/files\/research\/2023\/Oka\/OKA_PolicyResearch.pdf#page=36\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u8ab2\u7a0e\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30a6\u30b9\u306e\u5b58\u5728\u611f\u306e\u9ad8\u307e\u308a<\/a>\u300d\u300c\u5177\u4f53\u5316\u3059\u308b\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u306e\u5c55\u671b\u30fb\u63d0\u8a00\u300d\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u30d7\u30ed\u30b0\u30e9\u30e0\u300c\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3068\u56fd\u969b\u8ab2\u7a0e\u300d\uff082024\uff09\u53ca\u3073\u56fd\u9023\u4e8b\u52d9\u7dcf\u9577\u5831\u544a\u66f8\uff082023\uff09\u3088\u308a\u7b46\u8005\u4f5c\u6210<\/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> OECD\u4e3b\u8981\u56fd\u306e\u56e3\u7d50\u3068\u5f71\u97ff\u529b\u306e\u4f4e\u4e0b<\/strong><\/h4>\n<p>\u67a0\u7d44\u6761\u7d04\u304c\u767b\u5834\u3057\u305f\u80cc\u666f\u3068\u3057\u3066\u3001\u3088\u308a\u6df1\u523b\u3068\u601d\u308f\u308c\u308b\u306e\u306f\u3001\u7c73\u56fd\u3001EU\u5404\u56fd\u7b49\u306eOECD\u4e3b\u8981\u56fd\uff08\u30b3\u30a2\u30e1\u30f3\u30d0\u30fc\uff09\u306e\u56e3\u7d50\u529b\u30fb\u7d71\u4e00\u7684\u306a\u898f\u7bc4\u5f62\u6210\u529b\u306e\u5f31\u4f53\u5316\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002Amount A\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u7de0\u7d50\u306e\u305f\u3081\u306e\u8b70\u8ad6\u306f\u3001\u4e0b\u8a18\u300c\u5e74\u8868\u300d\u306b\u793a\u3059\u3088\u3046\u306b\u3001\u5408\u610f\u6642\u671f\u306b\u3064\u3044\u3066\u76ee\u9014\u304c\u7acb\u3063\u3066\u3044\u306a\u3044\uff08\u3057\u304b\u3082\u3001OECD\u3067\u5408\u610f\u3057\u3066\u3082\u7c73\u56fd\u8b70\u4f1a\u304c\u627f\u8a8d\u3057\u3001\u6761\u7d04\u304c\u767a\u52b9\u3059\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\uff09\u3002<\/p>\n<p>OECD\u4e3b\u8981\u56fd\u304c\u3001\u81ea\u56fd\u306e\u4e3b\u5f35\u306b\u904e\u5ea6\u306b\u56fa\u57f7\u3057\u306f\u3058\u3081\u3001\u3042\u308b\u3044\u306f\u56fd\u5185\u3067\u8b70\u4f1a\u3092\u8aac\u5f97\u3067\u304d\u305a\u3001\u8b70\u8ad6\u3092\u81a0\u7740\u3055\u305b\u3066\u3044\u308b\u3053\u3068\u304c\u3001\u958b\u767a\u9014\u4e0a\u56fd\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30a6\u30b9\u3068\u8a00\u308f\u308c\u308b\u56fd\u3005\u306e\u5b58\u5728\u611f\u3092\u9ad8\u3081\u3066\u3044\u308b\u9762\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008OECD\u306e\u8b70\u8ad6\u3068\u56fd\u9023\u306e\u8b70\u8ad6\u306e\u7d4c\u7def\uff08\u5e74\u8868\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266755\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1.png\" alt=\" OECD\/G20\u30fbBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u304a\u3051\u308bAmount A\u95a2\u9023\u306e\u8b70\u8ad6 \u56fd\u9023\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u300c\u56fd\u969b\u79df\u7a0e\u5354\u529b\u300d\u95a2\u9023\u306e\u8b70\u8ad6 2015\u5e74 \u301010\u6708\u3011BEPS\u6700\u7d42\u5831\u544a\u66f8\u3002\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u6240\u5f97\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u5408\u610f\u306b\u5931\u6557 2016\u5e74 \u3010\uff16\u6708\u3011IF\u7b2c\uff11\u56de\u4f1a\u5408\uff08\u65bc\u4eac\u90fd\uff0979\u30f6\u56fd\u304c\u53c2\u52a0 2018\u5e74 \u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a29\u306e\u5206\u914d\u554f\u984c\u306b\u3064\u3044\u3066\u306e\u8b70\u8ad6\u958b\u59cb 2021\u5e74 \u301010\u6708\u3011\uff12\u3064\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u306b\u3064\u3044\u3066\u3001IF\u3067\u5408\u610f\uff08136\u30f6\u56fd\uff09\u3002\u65b0\u305f\u306a\u8ab2\u7a0e\u6a29\u306e\u5206\u914d\u306e\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u30922023\u5e74\u306b\u767a\u52b9\u4e88\u5b9a\u3068\u3057\u305f 2022\u5e74 \u3010\uff17\u6708\u3011IF\u306f\u30012023\u5e74\u524d\u534a\u306b\u591a\u56fd\u9593\u6761\u7d04\u306e\u7f72\u540d\u5f0f\u30012024\u5e74\u306e\u767a\u52b9\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5f8c\u308d\u5012\u3057\u306b\u3059\u308b\u3053\u3068\u3092\u767a\u8868 \u301012\u6708\u3011\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u30fb\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u4e3b\u5c0e\u306b\u3088\u308b\u3001\u56fd\u969b\u79df\u7a0e\u5354\u529b\u306b\u95a2\u3059\u308b\u653f\u5e9c\u9593\u8a0e\u8b70\u306e\u958b\u59cb\u306b\u3064\u3044\u3066\u306e\u6c7a\u8b70\u6848\u3092\u63a1\u6c7a 2023\u5e74 \u301012\u6708\u3011IF\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u518d\u5ea6\u5f8c\u308d\u5012\u3057\u306b\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u767a\u8868\uff1a2024\u5e74\uff13\u6708\u307e\u3067\u306b\u6761\u6587\u3092\u78ba\u5b9a\u3001\uff16\u6708\u307e\u3067\u306b\u7f72\u540d\u5f0f\u3092\u884c\u3046 \u3010\uff18\u6708\u3011\u4e8b\u52d9\u7dcf\u9577\u30ec\u30dd\u30fc\u30c8 \u301012\u6708\u3011\u56fd\u9023\u7dcf\u4f1a\u3067\u3001\u300c\u67a0\u7d44\u6761\u7d04\u300d\u9aa8\u5b50\uff08Terms of Reference \u300cToR\u300d\uff09\u4f5c\u6210\u306e\u305f\u3081\u306e\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u6c7a\u8b70 2024\u5e74 \u3010\uff15\u6708\u3011IF\u5171\u540c\u8b70\u9577\u306e\u58f0\u660e\uff1a\u300c\u5408\u610f\u306b\u8fd1\u3065\u3044\u3066\u3044\u308b\u300d \u3010\uff16\u6708\u3011\uff16\u6708\u672b\u307e\u3067\u306b\u591a\u56fd\u9593\u6761\u7d04\u3092\u307e\u3068\u3081\u308b\u516c\u7d04\u5b9f\u73fe\u306b\u5931\u6557 \u3010\uff17\u6708\u3011\u300c\u56fd\u969b\u5354\u529b\u306b\u95a2\u3059\u308bG20\u95a3\u50da\u5ba3\u8a00\u300d\uff08\u30d6\u30e9\u30b8\u30eb\uff09\u3067ToR\u306b\u8a00\u53ca \u3010\uff18\u6708\u3011\u59d4\u54e1\u4f1a\u3067\u67a0\u7d44\u6761\u7d04\u9aa8\u5b50\uff08ToR\uff09\u3092\u8cdb\u6210\u591a\u6570\u3067\u63a1\u629e\u300212\u6708\u306e\u56fd\u9023\u7dcf\u4f1a\u3067\u6c7a\u8b70\u4e88\u5b9a\" width=\"1292\" height=\"1257\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1.png 1292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1-300x292.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1-1024x996.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1-768x747.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/10\/kokusairepo7-4-1-600x584.png 600w\" sizes=\"(max-width: 1292px) 100vw, 1292px\" \/><\/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\u3000\u7b46\u8005\u4f5c\u6210<\/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>\u56fd\u9023\u79df\u7a0e\u59d4\u54e1\u4f1a\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u7d4c\u6e08\u793e\u4f1a\u7406\u4e8b\u4f1a\uff08ECOSOC\uff09\u306e\u59d4\u54e1\u4f1a\u306e\uff11\u3064\u3067\u3042\u308b\u56fd\u9023\u79df\u7a0e\u59d4\u54e1\u4f1a\u306f\u3001\u500b\u4eba\u306e\u8cc7\u683c\u3067\u53c2\u52a0\u3059\u308b25\u4eba\u306e\u5c02\u9580\u5bb6\u3067\u69cb\u6210\u3055\u308c\u3001\u56fd\u9023\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff082021\uff09\u3001\u56fd\u9023\u79fb\u8ee2\u4fa1\u683c\u30de\u30cb\u30e5\u30a2\u30eb\uff082021\uff09\u3001\u74b0\u5883\u7a0e\u3001\u70ad\u7d20\u7a0e\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\uff082021\uff09\u7b49\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3002\u67a0\u7d44\u6761\u7d04\u306f\u3053\u308c\u3068\u306f\u5225\u500b\u306e\u52d5\u304d\u3067\u3042\u308a\u3001\u79df\u7a0e\u59d4\u54e1\u4f1a\u306e\u6d3b\u52d5\u306f\u4eca\u5f8c\u3082\u5f93\u524d\u3068\u540c\u3058\u3088\u3046\u306b\u884c\u308f\u308c\u3001\u305d\u306e\u6210\u679c\u306f\u56fd\u9023\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u7b49\u306b\u53cd\u6620\u3055\u308c\u308b\u3082\u306e\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<p>\u56fd\u9023\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306f\u3001OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u3068\u6bd4\u3079\u3001\u6e90\u6cc9\u5730\u56fd\u306e\u8ab2\u7a0e\u6a29\u3092\u5e83\u304f\u8a8d\u3081\u308b\u5185\u5bb9\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u5f93\u524d\u304b\u3089\u7b2c12\u6761\uff21\u300c\u30c6\u30af\u30cb\u30ab\u30eb\u30fb\u30b5\u30fc\u30d3\u30b9\u30fb\u30d5\u30a3\u30fc\u300d\uff08\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7b49\u6280\u8853\u7684\u5f79\u52d9\u7b49\u306b\u3064\u3044\u3066\u652f\u6255\u5730\u56fd\u3067\u306e\u8ab2\u7a0e\u3092\u8a8d\u3081\u308b\u898f\u5b9a\uff09\u304c\u3042\u3063\u305f\u304c\u30012021\u5e74\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3067\u306f\u7b2c12\u6761\uff22\u300c\u81ea\u52d5\u7684\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u6240\u5f97\u300d\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u5e83\u544a\u7b49\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u6e90\u6cc9\u5730\u56fd\uff08\u5e02\u5834\u56fd\uff09\u3067\u306e\u8ab2\u7a0e\u3092\u8a8d\u3081\u308b\u898f\u5b9a\uff09\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u308b\u306a\u3069\u3001\u56fd\u9023\u79df\u7a0e\u59d4\u54e1\u4f1a\u3068\u3057\u3066\u306e\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306e\u63aa\u7f6e\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>2024\u5e74\uff17\u6708\u306e<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>\u306f\u3001\u67a0\u7d44\u6761\u7d04\u306e\u9aa8\u5b50\uff08ToR\uff09\u4f5c\u6210\u306b\u5411\u3051\u305f\u56fd\u9023\u306e\u4f5c\u696d\u306b\u8a00\u53ca\u3057\u3001<\/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:#666699;\">\n\t\t<ul>\n<li>\u7121\u7528\u306a\u4f5c\u696d\u306e\u91cd\u8907\u306f\u3055\u3051\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u3001<\/li>\n<li>\u5404\u56fd\u304c\u8aa0\u610f\u3068\u5354\u529b\u306e\u7cbe\u795e\u3092\u3082\u3063\u3066\u8b70\u8ad6\u306b\u53c2\u52a0\u3059\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u3001<\/li>\n<li>\u591a\u304f\u306e\u56fd\u304c\u5408\u610f\u306b\u9054\u3059\u308b\u3053\u3068\u3067\u3001\u5305\u62ec\u7684\u3067\u52b9\u679c\u7684\u306a\u56fd\u969b\u8ab2\u7a0e\u5354\u529b\u306e\u63a8\u9032\u3092\u56f3\u308b\u3053\u3068\u3001<\/li>\n<li>\u5404\u56fd\u9593\u3067\u5408\u610f\u306b\u9054\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u52b9\u679c\u7684\u306b\u5b9f\u65bd\u3067\u304d\u308b\u554f\u984c\u3092\u512a\u5148\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u3092\u6307\u6458\u3057\u3066\u3044\u308b\uff08\u30d1\u30e95,14\uff09\u3002\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001OECD\u30fbIF\u306b\u304a\u3051\u308bAmount A\u591a\u56fd\u9593\u6761\u7d04\u7de0\u7d50\u306b\u5411\u3051\u305f\u5408\u610f\u5f62\u6210\u304c\u505c\u6ede\u3057\u3066\u3044\u308b\u73fe\u72b6\u3092\u8b19\u865a\u306b\u53d7\u3051\u6b62\u3081\u308c\u3070\u3001\u8033\u3092\u50be\u3051\u308b\u3079\u304d\u6307\u6458\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>OECD\u306eBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u304c140\u3082\u306e\u56fd\u306e\u53c2\u52a0\u3092\u5f97\u3066\u3044\u306a\u304c\u3089\u3001\u56fd\u9023\u306b\u304a\u3051\u308b\u67a0\u7d44\u6761\u7d04\u65b0\u8a2d\u63d0\u6848\u306e\u767b\u5834\u3092\u8a31\u3057\u305f\u80cc\u666f\u3092\u3001\u5358\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30b5\u30a6\u30b9\uff08\u958b\u767a\u9014\u4e0a\u56fd\uff09\u3068OECD\uff08\u5148\u9032\u56fd\uff09\u306e\u5229\u5bb3\u306e\u76f8\u514b\u3067\u3042\u308a\u3001\u3053\u308c\u307e\u3067\u306b\u3082\u3088\u304f\u3042\u3063\u305f\u554f\u984c\u3068\u3057\u3066\u7247\u3065\u3051\u308b\u306e\u3067\u3042\u308c\u3070\u554f\u984c\u306e\u672c\u8cea\u3092\u898b\u8aa4\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\uff11\u756a\u76ee\u306e\u554f\u984c\u3068\u3057\u3066\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u306e\u30eb\u30fc\u30eb\u4f5c\u308a\u306b\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u767a\u63ee\u3057\u3066\u304d\u305fOECD\u4e3b\u8981\u56fd\u9593\u3067\u5229\u5bb3\u5bfe\u7acb\u3092\u81ea\u5f8b\u7684\u306b\u89e3\u6c7a\u3067\u304d\u3066\u3044\u306a\u3044\u70b9\u304c\u3042\u308b\u3088\u3046\u306b\u601d\u3046\u3002OECD\u306e\u8b70\u8ad6\u306b\u4e0d\u6e80\u3092\u6301\u3064\u7c73\u56fd\u4e0a\u9662\u8b70\u54e1\uff08\u5171\u548c\u515a\uff09\u306e\u4e00\u90e8\u306f\u3001OECD\u306e\u4e88\u7b97\u306e\u505c\u6b62\u3092\u6c42\u3081\u308b\u6b73\u51fa\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\uff08\u6c11\u4e3b\u515a\uff09\u5b9b\u306e\u66f8\u7c21\u3092\u9023\u540d\u3067\u767a\u51fa\u3057\u305f\u307b\u3069\u3067\u3042\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u7c73\u56fd\u8b70\u4f1a\u306eOECD\u3001\u305d\u3057\u3066\u7c73\u8ca1\u52d9\u7701\u306b\u5bfe\u3059\u308b\u4e0d\u4fe1\u306b\u306f\u6839\u6df1\u3044\u3082\u306e\u304c\u3042\u308b\u3088\u3046\u306b\u3082\u898b\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u30002024\u5e74\uff17\u670824\u65e5\u3001Mike Crapo\uff08\u4e0a\u9662\u8ca1\u653f\u59d4\u54e1\u4f1a\u5171\u548c\u515a\u30c8\u30c3\u30d7\uff09\u4ed6\u3002<\/span><\/p>\n<p>\uff12\u756a\u76ee\u306e\u554f\u984c\u3068\u3057\u3066\u306f\u3001OECD\u30fbIF\u304c\u751f\u307f\u51fa\u3057\u305f\u6570\u767e\uff5e\u5343\u30da\u30fc\u30b8\u306b\u3082\u53ca\u3076\u81a8\u5927\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3078\u306e\u7570\u8b70\u7533\u7acb\u3066\u304c\u3042\u308a\u305d\u3046\u3060\u3002OECD\u306f\u3001\u7c21\u7d20\u306a\u30eb\u30fc\u30eb\u3092\u4f5c\u308b\u3053\u3068\u306b\u5931\u6557\u3057\u3066\u304a\u308a\u3001\u56fd\u9023\u4e8b\u52d9\u7dcf\u9577\u30ec\u30dd\u30fc\u30c8\u304c\u6307\u6458\u3059\u308bIF\u30d7\u30ed\u30bb\u30b9\u306e\u5b9f\u8cea\u9762\u306e\u554f\u984c\uff08OECD\u306f\u5c02\u9580\u6027\u306e\u9ad8\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5927\u91cf\u306b\u4f5c\u6210\u3059\u308b\u304c\u3001\u30cb\u30fc\u30ba\u3084\u512a\u5148\u5ea6\u306b\u5bfe\u5fdc\u3057\u306a\u3044\u3082\u306e\u304c\u591a\u304f\u3001\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u3044\uff09\u3068\u3044\u3046\u6307\u6458\u306b\u5171\u611f\u3059\u308b\u56fd\u306f\u591a\u305d\u3046\u3060\u3002\u3053\u308c\u306f\u3001\u30ea\u30bd\u30fc\u30b9\u304c\u5341\u5206\u3067\u306a\u3044\u3068\u3044\u308f\u308c\u308b\u958b\u767a\u9014\u4e0a\u56fd\u306b\u9650\u3089\u308c\u306a\u3044\u3060\u308d\u3046\u3002<\/p>\n<p>\u56fd\u9023\u306e\u67a0\u7d44\u6761\u7d04\u304c\u5177\u4f53\u7684\u306b\u52d5\u304d\u51fa\u3059\u306e\u306f2027\u5e74\u4ee5\u964d\u3067\u3042\u308a\u3001\u672c\u5f53\u306b\u6761\u7d04\u304c\u6210\u7acb\u3059\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u904b\u7528\u3055\u308c\u308b\u306e\u304b\u7b49\u306f\u73fe\u6642\u70b9\u3067\u898b\u901a\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u304c\u3001\u8cc7\u6e90\u3084\u5e02\u5834\u306b\u4e4f\u3057\u3044\u308f\u304c\u56fd\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u5b89\u5b9a\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u6d3b\u8e8d\u3067\u304d\u308b\u74b0\u5883\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u56fd\u969b\u5354\u8abf\u4e3b\u7fa9\u306f\u65e5\u672c\u306b\u3068\u3063\u3066\u91cd\u8981\u3067\u3042\u308b\u3002\u56fd\u9023\u306e\u67a0\u7d44\u6761\u7d04\u306b\u3064\u3044\u3066\u3082\u3001\u591a\u6570\u306e\u56fd\u304c\u8cdb\u6210\u3057\u3066\u304a\u308a\u3001\u8b70\u8ad6\u3057\u3066\u3044\u304f\u6d41\u308c\u304c\u3067\u304d\u3066\u3057\u307e\u3063\u305f\u4ee5\u4e0a\u3001\u8b70\u8ad6\u306e\u4e2d\u306b\u5165\u3063\u3066\u767a\u8a00\u6a29\u3092\u78ba\u4fdd\u3057\u3066\u3044\u304f\u5de5\u592b\u304c\u5fc5\u8981\u3067\u3042\u308d\u3046\u3002<\/p>\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<\/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 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class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u7a3f\u3067\u306f\u3001\u4eca\u5f8c\u30012024\u5e7412\u6708\u306b\u958b\u50ac\u3055\u308c\u308b\u7b2c79\u56de\u56fd\u9023\u7dcf\u4f1a\u3067\u63a1\u629e\u3055\u308c\u308b\u898b\u8fbc\u307f\u3068\u306a\u3063\u305f\u300c\u67a0\u7d44\u6761\u7d04\u300d\u53ca\u3073\u300c\u8b70\u5b9a\u66f8\u300d\u306e\u9aa8\u5b50\u6848\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u3001OECD\u3068\u306f\u5225\u306b\u3053\u3046\u3057\u305f\u8b70\u8ad6\u304c\u767b\u5834\u3057\u305f\u80cc\u666f\u3001\u305d\u3057\u3066\u56fd\u969b\u7684\u306a\u79df\u7a0e\u30dd\u30ea\u30b7\u30fc\u5f62\u6210\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[354],"backnumber":[2332],"series":[2316],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:19:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266734"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=266734"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266734\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266734"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266734"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}