{"id":267662,"date":"2025-01-16T10:19:38","date_gmt":"2025-01-16T01:19:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267662"},"modified":"2025-01-16T10:34:30","modified_gmt":"2025-01-16T01:34:30","slug":"international-article-284","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-284\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c10\u56de\u3011\u300c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30fb\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u4e3b\u8981\u9805\u76ee\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\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30fb\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u4e3b\u8981\u9805\u76ee\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>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001OECD\u300c\u7b2c\uff12\u306e\u67f1\u300d\u306e\u63aa\u7f6e\u306e\u6cd5\u5236\u5316\u306a\u3069\u3001\u30c7\u30b8\u30bf\u30eb\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u91cd\u8981\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u898b\u8fbc\u307f\u3060\u3002\u73fe\u6642\u70b9\u3067\u306e\u60c5\u5831\u306f\u9650\u3089\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u6cd5\u6848\u5be9\u8b70\u3082\u6b8b\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u95a2\u5fc3\u304c\u9ad8\u3044\u30c6\u30fc\u30de\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u7a3f\u3067\u306f\u4e3b\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u30dd\u30a4\u30f3\u30c8\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002\u307e\u305f\u3001\u8af8\u5916\u56fd\u306e\u8b70\u8ad6\u3092\u7d39\u4ecb\u3057\u3001\u53c2\u8003\u3068\u3057\u3066\u4f9b\u3057\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>\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u4e3b\u8981\u9805\u76ee<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e7412\u670820\u65e5\u306b\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u304c\u3068\u308a\u307e\u3068\u3081\u305f\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/209630.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u4e0e\u515a\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u3008\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30fb\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u4e3b\u306a\u9805\u76ee\uff08\u4e0e\u515a\u5927\u7db1\u306b\u3088\u308b\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-267680\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2.png\" alt=\"\u9805\u76ee \u80cc\u666f\u306b\u3042\u308b\u8003\u3048\u65b9\u306a\u3069 \u3007\u7b2c\uff11\u306e\u67f1\uff08\u5229\u76ca\uff21\uff09 \u300c\u4eca\u5f8c\u7b56\u5b9a\u3055\u308c\u308b\u591a\u6570\u56fd\u9593\u6761\u7d04\u7b49\u306e\u898f\u5b9a\u3092\u57fa\u306b\u3001\u308f\u304c\u56fd\u304c\u5e02\u5834\u56fd\u3068\u3057\u3066\u65b0\u305f\u306b\u914d\u5206\u3055\u308c\u308b\u8ab2\u7a0e\u6a29\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u6a29\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u3001\u6761\u7d04\u4e0a\u6c42\u3081\u3089\u308c\u308b\u4e8c\u91cd\u8ab2\u7a0e\u9664\u53bb\u306e\u3042\u308a\u65b9\u7b49\u306b\u3064\u3044\u3066\u3001\u56fd\u30fb\u5730\u65b9\u306e \u6cd5\u4eba\u8ab2\u7a0e\u5236\u5ea6\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002\u300d \u300c\u5e02\u5834\u56fd\u3078\u306e\u65b0\u305f\u306a\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u7b49\u306b\u95a2\u3059\u308b\u591a\u6570\u56fd\u9593\u6761\u7d04\u306e\u65e9\u671f\u7f72\u540d\u306b\u5411\u3051\u3066\u3001\u5f15\u304d\u7d9a\u304d\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u306b\u7a4d\u6975\u7684\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u300d \u3007\u7b2c\uff11\u306e\u67f1\uff08\u5229\u76ca\uff22\uff09 \u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u4fc2\u308b\u7c21\u7d20\u5316\u30fb \u5408\u7406\u5316\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u3001\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u53ca\u3073\u5404\u56fd\u306e\u52d5\u5411\u3092\u8e0f\u307e\u3048\u3066\u5bfe\u5fdc\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u5f53\u9762\u306f\u5b9f\u65bd\u3057\u306a\u3044\u3002\u300d \uff08\u4eca\u5f8c\uff09\u300c\u4ed6\u56fd\u304c\u672c\u7c21\u7d20\u5316\u30fb\u5408\u7406\u5316\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u6cd5\u4ee4\u53ca\u3073\u79df\u7a0e\u6761\u7d04\u306e\u4e0b\u3001\u56fd\u969b\u5408\u610f\u306b\u6cbf\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u3002\u300d \u3007\u7b2c\uff12\u306e\u67f1\uff0815\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09 \u300c\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff1aUndertaxed Profits Rule\uff09\u53ca\u3073\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff1aQualified Domestic Minimum Top-up Tax\uff09\u306e\u6cd5\u5236\u5316\u3092\u884c\u3046\u3002\u300d \u300c\u4ee4\u548c\uff18\u5e74\uff14\u6708\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u300d \u300c\u308f\u304c\u56fd\u4f01\u696d\u306e\u56fd\u969b\u7af6\u4e89\u529b\u306e\u7dad\u6301\u53ca\u3073\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u56fd\u969b\u5408\u610f\u306b\u5247\u308a\u300d\uff08\u6539\u6b63\u3092\u884c\u3046\uff09 \u3007CFC\u7a0e\u5236 \u300c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d\u898b\u76f4\u3057\u3092\u884c\u3046\u3002\u4ee4\u548c\uff18\u5e74\u5ea6\u4ee5\u964d\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\uff08\u7565\uff09\u56fd\u969b\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u306b\u3088\u308a\u751f\u3058\u308b\u8ab2\u7a0e\u4e0a\u306e\u554f\u984c\u306b\u9069\u6b63\u306b\u5bfe\u51e6\u3059\u308b\u89b3\u70b9\u7b49\u304b\u3089\u5fc5\u8981\u306a\u691c\u8a0e\u3092\u884c\u3046\u3002\u300d \u300c\u300e\u7b2c\uff12\u306e\u67f1\u300f\u306e\u5c0e\u5165\u306b\u3088\u308a\u5bfe\u8c61\u4f01\u696d\u306b\u8ffd\u52a0\u7684\u306a\u4e8b\u52d9\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u7b49\u3092\u8e0f\u307e\u3048\u300d\u305f\u3082\u306e \uff08\u4eca\u5f8c\uff09\u300c\u300e\u7b2c\uff12\u306e\u67f1\u300f\u306e\u5b9f\u65bd\u7b49\u306b\u4f34\u3046\u74b0\u5883\u306e\u5909\u5316\u3092\u8e0f\u307e\u3048\u3064\u3064\u300d\uff08\u884c\u3046\uff09 \u3007\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u4f53\u5236\u30fb\u7a0e\u52d9\u57f7\u884c \u300c\u56fd\u5185\u6cd5\u5236\u30fb\u79df\u7a0e\u6761\u7d04\u306e\u6574\u5099\u53ca\u3073\u7740\u5b9f\u306a\u57f7\u884c\u7b49\u306b\u3064\u3044\u3066\uff08\u7565\uff09\u3001\u56fd\u7a0e\u5f53\u5c40\u306e\u4f53\u5236\u5f37\u5316\u3092\u884c\u3046\u3002\u300d \u300c\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u304c\u5927\u304d\u306a\u5909\u9769\u3092\u8fce\u3048\u308b\u4e2d\u3001\uff08\u7565\uff09\u9069\u6642\u306b\u5341\u5168\u306a\u5bfe\u5fdc\u304c\u3067\u304d\u308b\u3088\u3046\u300d\" width=\"580\" height=\"766\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2.png 1185w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2-775x1024.png 775w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2-768x1015.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2-1162x1536.png 1162w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/kokusairepo10-1-2-600x793.png 600w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u300c\u9805\u76ee\u300d\u300c\u8003\u3048\u65b9\u300d\u306f\u3001\u4fbf\u5b9c\u4e0a\u7b46\u8005\u304c\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u4e0e\u515a\u5927\u7db1\u306b\u304a\u3051\u308b\u8a18\u8ff0\u3067\u306f\u306a\u3044\u3002\u300c\u300d\u5185\u306f\u5927\u7db1\u304b\u3089\u306e\u5f15\u7528\u3092\u793a\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4ee4\u548c\uff16\u5e7412\u670820\u65e5\uff09\u3088\u308a\u629c\u7c8b\u306e\u4e0a\u3001\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e7412\u670827\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/20241227taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u3067\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3068\u304a\u308a\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000UTPR\u3001QDMTT\u306e\u5275\u8a2d<\/strong><\/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:#808080;\">\n\t\t<ul>\n<li>\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u300c\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u300d\u306e\u5275\u8a2d<\/li>\n<li>\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u300c\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u300d\u306e\u5275\u8a2d<\/li>\n<li>\u9069\u7528\u958b\u59cb\uff1a\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6<\/li>\n<li>\u7533\u544a\u671f\u9650\uff1a\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\u4ee5\u5185\u306b\u7533\u544a\u3059\u308b\uff08\u305f\u3060\u3057\u3001\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u304c\u306a\u3044\u5834\u5408\u306f\u7533\u544a\u4e0d\u8981\uff09\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6700\u3082\u65e9\u3044\u7533\u544a\u671f\u9650\u306f\u4ee4\u548c10\u5e74\uff082028\uff09\uff16\u6708\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000CFC\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/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:#808080;\">\n\t\t<ul>\n<li>\u4e00\u5b9a\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u8ca1\u52d9\u66f8\u985e\u7b49\uff08\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u307b\u304b\uff09\u306b\u3064\u3044\u3066\u3001\u7533\u544a\u66f8\u6dfb\u4ed8\u8981\u4ef6\u304b\u3089\u9664\u5916\u3059\u308b\u3002<\/li>\n<li>\u4ee4\u548c\uff17\u5e74\uff082025\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\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>\u8af8\u5916\u56fd\u306e\u8b70\u8ad6\u7b49<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u8af8\u5916\u56fd\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u8b70\u8ad6\u304c\u3042\u308b\u304b\u3001\u7c21\u5358\u306b\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6UTPR <\/strong><\/h4>\n<p>UTPR\uff08\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff09\u306f\u7b2c\uff12\u306e\u67f1\u306e15\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3092\u69cb\u6210\u3059\u308b\uff13\u3064\u306e\u69cb\u6210\u8981\u7d20<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\uff11\u3064\u3067\u3042\u308a\u3001\u308f\u304c\u56fd\u306f\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u3067\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u3092\u5c0e\u5165\u3057\u3001UTPR\u3068QDMTT\u306f\u4ee4\u548c\uff16\u5e74\u5ea6\u6539\u6b63\u4ee5\u964d\u306e\u6cd5\u5236\u5316\u3092\u691c\u8a0e\u3059\u308b\u3068\u3057\u3066\u3044\u305f\u3082\u306e\u3067\u3042\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\uff11\uff09<\/span>\u3000\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u3001\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u3001\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff09\u306e\u3053\u3068\u3002\u308f\u304c\u56fd\u306f\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u3067IIR\u3092\u5c0e\u5165\u6e08\u307f\u3002<\/span><\/p>\n<p>EU\u3067\u306f2024\u5e7412\u670831\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089UTPR\u306e\u9069\u7528\u3092\u958b\u59cb\u3059\u308b\u65b9\u91dd\u3060\u3002\u3057\u304b\u3057\u3001UTPR\u306f\u30cd\u30af\u30b5\u30b9\u3084\u652f\u914d\u95a2\u4fc2\u304c\u306a\u304f\u3066\u3082\u201c\u57df\u5916\u9069\u7528\u201d\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u30dd\u30ea\u30b7\u30fc\u306e\u554f\u984c\u306b\u52a0\u3048\u3001\u6cd5\u7684\u306a\u554f\u984c\u304c\u9855\u5728\u5316\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30d9\u30eb\u30ae\u30fc\u306f\u30012023\u5e7412\u6708\u306bEU\u6307\u4ee4\u306b\u5f93\u3063\u3066UTPR\u3092\u56fd\u5185\u6cd5\u306b\u5c0e\u5165\u3057\u30012025\u5e74\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u30a2\u30e1\u30ea\u30ab\u5546\u5de5\u4f1a\u8b70\u6240\u7b49\uff08\u8907\u6570\u306e\u56e3\u4f53\u304c\u8a34\u8a1f\u53c2\u52a0\uff09\u306fUTPR\u304c\u61b2\u6cd5\u3084EU\u57fa\u672c\u6cd5\u7b49\u306b\u53cd\u3059\u308b\u9055\u6cd5\u306a\u7acb\u6cd5\u3067\u3042\u308b\u3068\u3057\u3066\u8a34\u8a1f\u3092\u63d0\u8d77\u3057\u3066\u3044\u308b\uff08\u30d9\u30eb\u30ae\u30fc\u3067\u306f\u3001\u65b0\u6cd5\u306b\u3064\u3044\u3066\u3001\u61b2\u6cd5\u9069\u5408\u6027\u7b49\u306b\u3064\u3044\u3066\u306e\u8a34\u8a1f\u3092\u63d0\u8d77\u3059\u308b\u5236\u5ea6\u304c\u3042\u308b\uff09\u3002<\/p>\n<p>\u8b70\u4f1a\u591a\u6570\u6d3e\u3067\u3042\u308b\u7c73\u56fd\u5171\u548c\u515a\u8b70\u54e1\u306f\u3053\u306e\u8a34\u8a1f\u306b\u652f\u6301\u3092\u8868\u660e\u3057\u3001UTPR\u3092\u8ab2\u3057\u3066\u3044\u308b\u56fd\u306b\u5bfe\u3057\u3066\u5831\u5fa9\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u6cd5\u6848\u3092\u63d0\u51fa\u3059\u308b\u306b\u307e\u3067\u81f3\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3001\u30b9\u30a4\u30b9\u306fUTPR\u3092\u56fd\u5185\u6cd5\u306b\u5c0e\u5165\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u3001\u30b9\u30a4\u30b9\u306f\u305d\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u6f5c\u5728\u7684\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u3042\u3052\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5229\u76ca\uff22<\/strong><\/h4>\n<p>\u5229\u76ca\uff22\u306f\u3001\u5358\u7d14\u306a\u8ca9\u58f2\u5b50\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306e\u7c21\u7d20\u5316\u3092\u76ee\u6307\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u30012024\u5e74\uff12\u6708\u306bOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u4e00\u90e8\u3068\u306a\u3063\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\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\uff12\uff09<\/span>\u3000\u672c\u9023\u8f09<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\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<\/a>\u53c2\u7167<\/span><\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001TNMM\u306b\u3088\u308b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u3092\u524d\u63d0\u3068\u3057\u3001\u8ca9\u58f2\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u7523\u696d\u533a\u5206\u3001\u58f2\u4e0a\u9ad8\u306e\u55b6\u696d\u8cbb\u7528\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3001\u58f2\u4e0a\u9ad8\u306e\u55b6\u696d\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u3001\u3068\u3044\u3063\u305f\u8981\u7d20\u304b\u3089\u306a\u308b\u30de\u30c8\u30ea\u30af\u30b9\u304c\u793a\u3059\u300c\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\u300d\uff08Return on Sales\uff09\u3092\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u3008\u5229\u76ca\uff22\u79fb\u8ee2\u4fa1\u683c\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u30fb\u30de\u30c8\u30ea\u30af\u30b9\u306e\u6982\u8981\uff08\u58f2\u4e0a\u9ad8\u5229\u76ca\u7387\uff05\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-265598\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1.png\" alt=\"\" width=\"1293\" height=\"441\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1.png 1293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1-300x102.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1-1024x349.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1-768x262.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/kokusairepo3-1-1-600x205.png 600w\" sizes=\"(max-width: 1293px) 100vw, 1293px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u95a2\u9023\u8005\u304b\u3089\u6709\u5f62\u8ca1\u3092\u4ed5\u5165\u308c\u3001\u975e\u95a2\u9023\u8005\u306b\u5378\u58f2\u8ca9\u58f2\u7b49\u3059\u308b\u53d6\u5f15\u304c\u5bfe\u8c61\u3002\u30b5\u30fc\u30d3\u30b9\uff08\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u542b\u3080\uff09\u306f\u542b\u307e\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u300c\u5229\u76ca\uff22\u30ec\u30dd\u30fc\u30c8\u300dInclusive Framework on BEPS\u300cPillar One -Amount B\u300dTable 5.1 \u300cPricing Matrix \uff08return on sales %\uff09 derived from the global dataset\u300d\u3092\u4e00\u90e8\u6539\u5909\u3057\u3066\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<p>2024\u5e74\uff12\u6708\u306b\u516c\u8868\u3055\u308c\u305fOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u5229\u76ca\uff22\u306e\u6271\u3044\u306f\u5404\u56fd\u306e\u4efb\u610f\u3067\u3042\u308a\u3001\u5404\u56fd\u306f<span style=\"color: #b22222;\">\u2460<\/span>\u5c0e\u5165\u3057\u306a\u3044\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u9069\u7528\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u5f37\u5236\u9069\u7528\u306e\uff13\u3064\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u304b\u3089\u9078\u629e\u3067\u304d\u308b\u3002\uff11\u3064\u306b\u7d5e\u308a\u5207\u308c\u306a\u304b\u3063\u305f\u306e\u306f\u3001\u52a0\u76df\u56fd\u9593\u306e\u610f\u898b\u5bfe\u7acb\u304c\u3042\u3063\u305f\u305f\u3081\u3068\u4f1d\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4f01\u696d\u306e\u7acb\u5834\u304b\u3089\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u7c21\u7d20\u5316\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u671f\u5f85\u304c\u3042\u308b\u3002\u3053\u306e\u3053\u3068\u306f\u3001\u8fd1\u5e74\u306eOECD\u306e\u30c7\u30b8\u30bf\u30eb\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u306b\u53cd\u767a\u3059\u308b\u3053\u3068\u306e\u591a\u304b\u3063\u305f\u7c73\u56fd\u3001\u305d\u3057\u3066\u7c73\u56fd\u4f01\u696d\u304c\u3001\u5229\u76ca\uff22\u3092\u652f\u6301\u3057\u3001\u3080\u3057\u308d\u5229\u76ca\uff22\u3092\u9069\u7528\u3067\u304d\u308b\u4e8b\u696d\u306e\u7bc4\u56f2\u306e\u62e1\u5927\u3092\u8a34\u3048\u3066\u3044\u305f\u3053\u3068\u306b\u3082\u8868\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5404\u56fd\u306e\u53cd\u5fdc\u306f\u3069\u3046\u304b\u3002\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u3001\u30aa\u30e9\u30f3\u30c0\u7b49\u306f\u3001\u3053\u306e\u67a0\u7d44\u307f\u3092\u63a1\u7528\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u304d\u3066\u3044\u308b\u3002\u7c73\u56fd\u306e\u79df\u7a0e\u5c02\u9580\u8a8c\uff082025\u5e74\uff11\u6708\uff16\u65e5\uff09\u306f\u3001\u65e5\u672c\u3082\u5229\u76ca\uff22\u3092\u63a1\u7528\u3057\u306a\u3044\u56fd\u3068\u3057\u3066\u5831\u3058\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7c73\u56fd\u306f\u5229\u76ca\uff22\u306e\u63a1\u7528\u306b\u7a4d\u6975\u7684\u3060\u3002IRS\u306f\u4eca\u5f8c\u3001\u5229\u76ca\uff22\u306b\u3064\u3044\u3066\u306e\u898f\u5247\u3092\u5236\u5b9a\u3059\u308b\u4e88\u5b9a\u3067\u308b\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5f53\u9762\u306e\u9593\u3001\u7c73\u56fd\u4f01\u696d\u306f\u5229\u76ca\uff22\u306b\u3064\u3044\u3066\u306eOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u4f9d\u62e0\u3067\u304d\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff082024\u5e7412\u670818\u65e5IRS\u901a\u90542024-05\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>\u611f\u60f3<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6UTPR <\/strong><\/h4>\n<p>\u7c73\u56fd\u306e\u79df\u7a0e\u5c02\u9580\u8a8c\uff082025\u5e74\uff11\u6708\uff16\u65e5\uff09\u306f\u3001\u300cUTPR \u306b\u5bfe\u3059\u308b\u7591\u5ff5\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u65e5\u672c\u3092\u542b\u3080\u3044\u304f\u3064\u304b\u306e\u7ba1\u8f44\u533a\u57df\u3067\u306f\u3001\u3053\u306e\u63aa\u7f6e\u3092\u63a8\u9032\u3059\u308b\u52d5\u304d\u304c\u7d9a\u3044\u3066\u3044\u308b\u300d\u3068\u4f1d\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>UTPR\u306b\u3088\u308b\u8ab2\u7a0e\u306f\u30cd\u30af\u30b5\u30b9\uff08\u6052\u4e45\u7684\u65bd\u8a2d\u3084\u652f\u914d\uff09\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u5f93\u6765\u306e\u79df\u7a0e\u6761\u7d04\u3084\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u306e\u67a0\u7d44\u307f\u3067\u6b63\u5f53\u5316\u3067\u304d\u308b\u304b\u7591\u554f\u304c\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3053\u308c\u307e\u3067\u3082\u6307\u6458\u304c\u3042\u3063\u305f\u3002\u3053\u3053\u3078\u304d\u3066\u5730\u653f\u5b66\u7684\u306a\u4e0d\u78ba\u5b9f\u6027\uff08\u7c73\u56fd\u306e\u53cd\u767a\uff09\u3001\u6cd5\u7684\u306a\u4e0d\u78ba\u5b9f\u6027\uff08\u30d9\u30eb\u30ae\u30fc\u3067\u306e\u8a34\u8a1f\u63d0\u8d77\uff09\u304c\u6539\u3081\u3066\u9855\u5728\u5316\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u898b\u3048\u308b\u3002<\/p>\n<p>\u4e0d\u78ba\u5b9f\u6027\u306e\u80cc\u666f\u306e\uff11\u3064\u306b\u306f\u3001OECD\u304b\u3089\u306e\u60c5\u5831\u4e0d\u8db3\u3082\u3042\u308b\u3002OECD\u306f\u300cGloBE\u30eb\u30fc\u30eb\u306f\u79df\u7a0e\u6761\u7d04\u306b\u9069\u5408\u3059\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u201c\u5ba3\u8a00\u201d <span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3059\u308b\u3060\u3051\u306b\u3068\u3069\u307e\u308a\u3001\u5177\u4f53\u7684\u306a\u6839\u62e0\u3084\u8b70\u8ad6\u304c\u5341\u5206\u306b\u793a\u3055\u308c\u306a\u3044\u307e\u307e\u4eca\u65e5\u307e\u3067\u304d\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\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\uff13\uff09<\/span>\u3000OECD\u304c2023\u5e74\uff12\u6708\u306b\u516c\u8868\u3057\u305f\u7b2c\uff12\u306e\u67f1\u57f7\u884c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff16\u9801\u3002<\/span><\/p>\n<p>OECD\u304c\u3053\u308c\u307e\u3067\u306b\u516c\u8868\u3057\u3066\u304d\u305f\u81a8\u5927\u306a\u91cf\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u5f93\u3063\u3066UTPR\u3092\u56fd\u5185\u6cd5\u3067\u7acb\u6cd5\u3057\u305f\u56fd\u3084\u3001\u305d\u3046\u3057\u305f\u56fd\u306e\u4f01\u696d\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u7684\u306a\u61f8\u5ff5\u306b\u3064\u3044\u3066\u306fOECD\u304b\u3089\u3082\u3046\uff11\u6b69\u8e0f\u307f\u8fbc\u3093\u3060\u5bfe\u5fdc\u304c\u691c\u8a0e\u3055\u308c\u3066\u3082\u3088\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5229\u76ca\uff22<\/strong><\/h4>\n<p>\u5229\u76ca\uff22\u306b\u3064\u3044\u3066\u306f\u3001\u4e16\u754c\u4e00\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6bcd\u56fd\u3067\u3042\u308b\u7c73\u56fd\u306e\u4f01\u696d\u30fb\u653f\u5e9c\uff08\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306f\u3001\u5229\u76ca\uff22\u3092\u5229\u76ca\uff21\u591a\u56fd\u9593\u6761\u7d04\u7f72\u540d\u306e\u5fc5\u9808\u6761\u4ef6\u3068\u4e3b\u5f35\u3057\u305f\uff09\u306e\u53cd\u5fdc\u3084\u5bfe\u5fdc\u3092\u307f\u3066\u3082\u3001\u4e88\u6e2c\u53ef\u80fd\u6027\u3084\u7d1b\u4e89\u89e3\u6c7a\u30fb\u56de\u907f\u306e\u89b3\u70b9\u304b\u3089\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002\u65e5\u672c\u306b\u6295\u8cc7\u3092\u547c\u3073\u8fbc\u3080\u89b3\u70b9\u304b\u3089\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u306b\u5b89\u5fc3\u611f\u3092\u4e0e\u3048\u308b\u4e0a\u3067\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u5229\u76ca\uff22\u3092\u5c0e\u5165\u3059\u308b\u969b\u3001\u5f37\u5236\u9069\u7528\u3068\u4f01\u696d\u306e\u9078\u629e\u9069\u7528\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u3042\u308b\u304c\u3001IRS\u304c2024\u5e7412\u670818\u65e5\u306b\u516c\u8868\u3057\u305f\u901a\u9054\uff08Notice 2024-5\uff09\u306f\u3001\u4f01\u696d\u306e\u9078\u629e\u9069\u7528\u3092\u8a8d\u3081\u308b\u5185\u5bb9\u3067\u3042\u308a\uff08\u5f37\u5236\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u4e2d\u3068\u3057\u3066\u3044\u308b\uff09\u30012025\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u65b9\u5411\u6027\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u81ea\u7531\u5ea6\u304c\u3042\u308a\u3001\u6b53\u8fce\u3067\u304d\u308b\u3082\u306e\u3060\u3002\u901a\u9054\u306e\u5185\u5bb9\u306f\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4eca\u5f8c\u8ca1\u52d9\u7701\u898f\u5247\u306b\u53cd\u6620\u3055\u308c\u308b\u4e88\u5b9a\u3060\u3002\u4eca\u5f8c\u306e\u5c55\u958b\u3092\u671f\u5f85\u3092\u3082\u3063\u3066\u6ce8\u8996\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p><a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/transfer-pricing\/pillar-one-amount-b.html\" target=\"_blank\" rel=\"noopener\">OECD<\/a>\u306f\u30012024\u5e7412\u6708\u306b\u5229\u76ca\uff22\u306e\u300c\u3042\u3089\u307e\u3057\u300d\uff08fact sheet\uff09\u53ca\u3073\u3001\u95a2\u9023\u3059\u308b\u8a08\u7b97\u3092\u63f4\u52a9\u3059\u308b\u305f\u3081\u306e\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u306e\u63d0\u4f9b\u3092\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3059\u308b\u306a\u3069\u3001\u5229\u76ca\uff22\u306e\u5236\u5ea6\u306e\u7406\u89e3\u3068\u6d3b\u7528\u3092\u4fc3\u9032\u3059\u308b\u52aa\u529b\u3092\u7a4d\u6975\u7684\u306b\u884c\u3063\u3066\u304a\u308a\u3001\u3053\u3061\u3089\u3082\u6b53\u8fce\u3067\u304d\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306f\u7c73\u56fd\u306b\u6b21\u3050\u591a\u56fd\u7c4d\u4f01\u696d\u5927\u56fd\u3067\u3042\u308a\u3001\u7c73\u56fd\u306e\u5224\u65ad\u306f\u53c2\u8003\u306b\u306a\u308b\u306f\u305a\u3060\u3002\u672c\u9023\u8f09<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>\u3067\u306f\u3001\u91d1\u92ad\u7684\u306a\u640d\u5f97\u306f\u30de\u30c8\u30ea\u30af\u30b9\u306e\u7387\u3092\u9ad8\u3044\u3068\u307f\u308b\u304b\u4f4e\u3044\u3068\u307f\u308b\u304b\u306b\u5de6\u53f3\u3055\u308c\u3046\u308b\u3053\u3068\u3092\u6307\u6458\u3057\u305f\u3002\u8cc7\u672c\u8f38\u51fa\u56fd\u306e\u5834\u5408\u3001\u4f4e\u3044\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308a\u3046\u308b\u3002\u3057\u304b\u3057\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305fIRS\u306e\u901a\u9054\uff08\u4eca\u5f8c\u306e\u8ca1\u52d9\u7701\u898f\u5247\u6848\uff09\u306f\u5f37\u5236\u9069\u7528\u3067\u306f\u306a\u304f\u4f01\u696d\u306e\u9078\u629e\u3092\u8a8d\u3081\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7c73\u56fd\uff08IRS\uff09\u306f\u81ea\u56fd\u306e\u91d1\u92ad\u7684\u306a\u5f97\u5931\u3088\u308a\u5236\u5ea6\u306e\u7c21\u7d20\u3084\u4e88\u6e2c\u53ef\u80fd\u6027\u30fb\u7d1b\u4e89\u56de\u907f\u306b\u91cd\u70b9\u3092\u304a\u3044\u305f\u3068\u7406\u89e3\u3067\u304d\u306a\u3044\u3060\u308d\u3046\u304b\u3002\u305d\u3046\u3067\u3042\u308c\u3070\u3001\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u8b70\u8ad6\u3092\u3051\u3093\u5f15\u3057\u3066\u304d\u305f\u56fd\u3068\u3057\u3066\u3001\u8cac\u4efb\u3042\u308b\u614b\u5ea6\u3068\u3044\u3063\u3066\u3088\u3044\u3088\u3046\u306b\u3082\u611f\u3058\u308b\u3002<\/p>\n<p>\u5229\u76ca\uff22\u306f\u7c21\u7d20\u5316\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u3001\u308c\u3063\u304d\u3068\u3057\u305f\u72ec\u7acb\u4f01\u696d\u9593\u5229\u76ca\u3067\u3082\u3042\u308b\u3002\u7c73\u56fd\u306e\u52d5\u304d\u3092\u53c2\u7167\u3057\u3001\u4eca\u5f8c\u524d\u5411\u304d\u306b\u691c\u8a0e\u3055\u308c\u308b\u6a5f\u4f1a\u304c\u8a2a\u308c\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u304a\u304d\u305f\u3044\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\u6ce8\uff09<\/span>\u3000\u672c\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u305f\u5185\u5bb9\u306f\u3001\u4eca\u5f8c\u60c5\u5831\u304c\u96c6\u7a4d\u3055\u308c\u308b\u306e\u3092\u5f85\u3063\u3066\u3001\u6a5f\u4f1a\u304c\u3042\u308c\u3070\u6539\u3081\u3066\u6574\u7406\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/span><\/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>\u6b21\u56de\u306f2\/13\u306b\u516c\u958b\u4e88\u5b9a\u3067\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 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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001OECD\u300c\u7b2c\uff12\u306e\u67f1\u300d\u306e\u63aa\u7f6e\u306e\u6cd5\u5236\u5316\u306a\u3069\u3001\u30c7\u30b8\u30bf\u30eb\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u91cd\u8981\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u898b\u8fbc\u307f\u3060\u3002\u73fe\u6642\u70b9\u3067\u306e\u60c5\u5831\u306f\u9650\u3089\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u6cd5\u6848\u5be9\u8b70\u3082\u6b8b\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u95a2\u5fc3\u304c\u9ad8\u3044\u30c6\u30fc\u30de\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u7a3f\u3067\u306f\u4e3b\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u30dd\u30a4\u30f3\u30c8\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002\u307e\u305f\u3001\u8af8\u5916\u56fd\u306e\u8b70\u8ad6\u3092\u7d39\u4ecb\u3057\u3001\u53c2\u8003\u3068\u3057\u3066\u4f9b\u3057\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":[480,446,2349],"backnumber":[2363],"series":[2316],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 17:51:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267662"}],"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=267662"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267662\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267662"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267662"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}