{"id":268003,"date":"2025-02-20T10:20:17","date_gmt":"2025-02-20T01:20:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268003"},"modified":"2025-02-19T18:16:55","modified_gmt":"2025-02-19T09:16:55","slug":"international-article-289","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-289\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c136\u56de\u3011\u300cUTPR\u306e\u5275\u8a2d\u3068\u7c73\u56fd\u5927\u7d71\u9818\u4ee4\u306b\u3088\u308b\u5f71\u97ff\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c136\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cUTPR\u306e\u5275\u8a2d\u3068\u7c73\u56fd\u5927\u7d71\u9818\u4ee4\u306b\u3088\u308b\u5f71\u97ff\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u306f\u3058\u3081\u306b\uff5e\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u5be9\u8b70\u72b6\u6cc1\uff5e<\/strong><\/h4>\n<p>2025\u5e74\uff12\u6708\uff14\u65e5\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u304c\u7b2c217\u56de\u901a\u5e38\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u3002\u540c\u670814\u65e5\u306b\u306f\u8846\u8b70\u9662\u8ca1\u52d9\u91d1\u878d\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u52a0\u85e4\u8ca1\u52d9\u5927\u81e3\u304b\u3089\u540c\u6cd5\u6848\u306e\u8da3\u65e8\u306e\u8aac\u660e\u3092\u8074\u53d6\u3057\u305f\u5f8c\u3001\u8cea\u7591\u304c\u884c\u308f\u308c\u3001\u6cd5\u6848\u5be9\u8b70\u5165\u308a\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u670818\u65e5\u306b\u306f\u3001\u6628\u5e74\u672b\u304b\u3089\u4e2d\u65ad\u3057\u3066\u3044\u305f\u3001\u4e0e\u515a\u3068\u56fd\u6c11\u6c11\u4e3b\u515a\u3068\u306e\u9593\u306e\u3044\u308f\u3086\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u3092\u5de1\u308b\u5354\u8b70\u304c\u518d\u958b\u3055\u308c\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u304b\u3089\u3001\u6539\u6b63\u6cd5\u6848\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u57fa\u790e\u63a7\u9664\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u305d\u308c\u305e\u308c10\u4e07\u5186\u305a\u3064\u5f15\u304d\u4e0a\u3052\u308b\u63aa\u7f6e\u3092\u898b\u76f4\u3059\u65b0\u305f\u306a\u63d0\u6848\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u63d0\u6848\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><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 style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff17\u5e74\u5206\u53ca\u3073\u4ee4\u548c\uff18\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u300c\u57fa\u790e\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3092\u5275\u8a2d\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u7d66\u4e0e\u53ce\u5165200\u4e07\u5186\u76f8\u5f53\u4ee5\u4e0b\uff1a37\u4e07\u5186\u4e0a\u4e57\u305b<span style=\"color: #800080;\">\uff08\u6052\u4e45\u7684\u306a\u63aa\u7f6e\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u7d66\u4e0e\u53ce\u5165200\u4e07\u5186\u76f8\u5f53\uff5e500\u4e07\u5186\u76f8\u5f53\u4ee5\u4e0b\uff1a10\u4e07\u5186\u4e0a\u4e57\u305b<span style=\"color: #800080;\">\uff08\u4ee4\u548c\uff17\u5e74\u5206\u53ca\u3073\u4ee4\u548c\uff18\u5e74\u5206\u306e\u63aa\u7f6e\uff09<\/span><\/p>\n<\/div>\n<p>\u7fcc19\u65e5\u306b\u3082\u4e09\u515a\u5354\u8b70\u304c\u958b\u304b\u308c\u3001\u81ea\u6c11\u515a\u6848\u306b\u5bfe\u3059\u308b\u3001\u516c\u660e\u515a\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u306e\u53d7\u3051\u6b62\u3081\u304c\u793a\u3055\u308c\u305f\u3002\u4e21\u515a\u3068\u3082\u7d66\u4e0e\u53ce\u5165\u306e\u6c34\u6e96\u306b\u3088\u308b\u9069\u7528\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u5426\u5b9a\u7684\u306a\u898b\u89e3\u3092\u793a\u3057\u305f\u3002\u307e\u305f\u3001\u4eca\u5f8c\u306e\u7269\u4fa1\u306e\u4e0a\u6607\u7b49\u3092\u8e0f\u307e\u3048\u57fa\u790e\u63a7\u9664\u7b49\u306e\u984d\u3092\u9069\u6642\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3092\u6cd5\u5236\u5316\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u4e09\u515a\u9593\u306e\u65b9\u5411\u6027\u306e\u4e00\u81f4\u304c\u898b\u3089\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u300120\u65e5\u306b\u3082\u518d\u5ea6\u4e09\u515a\u5354\u8b70\u304c\u958b\u304b\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u5bfe\u5fdc\u3057\u305f\u300cUTPR\u300d\u53ca\u3073\u300cQDMTT\u300d\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u4e00\u65b9\u3001\u4eca\u56de\u306e\u6539\u6b63\u6cd5\u6848\u306b\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3051\u308b\uff12\u3064\u306e\u65b0\u305f\u306a\u5236\u5ea6\u306e\u5275\u8a2d\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>OECD\u30fbG20\u306b\u3088\u308bBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08IF\uff1aInclusive Framework on BEPS\uff09\u306e\uff12\u672c\u306e\u67f1\uff08\u30d4\u30e9\u30fc\uff11\u3001\uff12\uff09\u306b\u95a2\u3059\u308b\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff1aUndertaxed Profits Rule\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\uff08\u6539\u6b63\u6cd5\u6cd582\u306e11\u3001145\u306e\uff12\uff09\u53ca\u3073\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff1aQualified Domestic Minimum Top-up Tax\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\uff08\u6539\u6b63\u6cd5\u6cd582\u306e19\u3001145\u306e\uff16\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3001\u6cd5\u4eba\u306e\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u53ca\u3073\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6539\u6b63\u9644\u524713\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u3046\u3061UTPR\u306f\u3001\u89aa\u4f1a\u793e\u304c\u56fd\u5916\u306b\u3042\u308a\u3001\u305d\u306e\u5b50\u4f1a\u793e\u304c\u65e5\u672c\u306b\u3042\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u3059\u3067\u306b\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\uff08IIR\uff1aIncome Inclusion Rule\uff09\u306e\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u65e5\u672c\u306b\u89aa\u4f1a\u793e\u304c\u3042\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u7c73\u56fd\u306e\u5927\u7d71\u9818\u4ee4\u3068\u306e\u95a2\u4fc2\u3067\u3001\u6c17\u306b\u306a\u308b\u70b9\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08UTPR\uff09\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\uff08UTPR\uff09\u306f\u3001\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u69cb\u6210\u4e8b\u696d\u4f53\u306e\u6240\u5728\u3059\u308b\u56fd\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u7a0e\u8ca0\u62c5\u304c\u57fa\u6e96\u7a0e\u7387\uff0815\uff05\uff09\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001IIR\u306b\u3088\u308b\u8ab2\u7a0e\u5f8c\u306e\u6b8b\u4f59\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u304c\u3042\u308b\u3068\u304d\u306b\u3001UTPR\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u56fd\u3054\u3068\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u56fd\u306b\u6240\u5728\u3059\u308b\u4e8b\u696d\u4f53\u306b\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>UTPR\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u56fd\u3054\u3068\u306b\u8ab2\u7a0e\u984d\u3092\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e0a\u8a18\u306e\u6b8b\u4f59\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u3092\u3001UTPR\u3092\u767a\u52d5\u3059\u308b\u56fd\u306b\u304a\u3051\u308b\u69cb\u6210\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u7b49\u306e\u6570\u30fb\u6709\u5f62\u8cc7\u7523\u306e\u7c3f\u4fa1\u306b\u5fdc\u3058\u3066\u7b97\u51fa\u3055\u308c\u308b\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u6309\u5206\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306a\u3069\u3001\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u8a72\u5f53\u5f8c\uff15\u5e74\u4ee5\u5185\u306e\u5834\u5408\u3084\u3001\u56fd\u969b\u7684\u306a\u4e8b\u696d\u6d3b\u52d5\u306e\u521d\u671f\u6bb5\u968e\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306f\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u306e\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066IIR\u3082\u3057\u304f\u306fQDMTT\u304c\u6cd5\u5236\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u305d\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u306b\u5bfe\u3057\u3066IIR\u306b\u3088\u308b\u8ab2\u7a0e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u5098\u4e0b\u306b\u3042\u308b\u5144\u5f1f\u4f1a\u793e\u3084\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u4ee3\u66ff\u7684\u306b\u8ab2\u7a0e\u3092\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001IIR\u3092\u88dc\u5b8c\u3059\u308b\uff08\u30d0\u30c3\u30af\u30b9\u30c8\u30c3\u30d7\uff09\u63aa\u7f6e\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"border-bottom: solid 1px 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style=\"color: #800000;\">\u300c\u7c73\u56fd\u4f01\u696d\u306b\u57df\u5916\u9069\u7528\u3055\u308c\u305f\u308a\u3001\u53c8\u306f\u4e0d\u5747\u8861\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u305f\u308a\u3059\u308b\u898f\u5247\u300d<\/span>\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u61f8\u5ff5\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3082\u3001\u540c\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u7c73\u56fd\u7b2c\u4e00\u306e\u8cbf\u6613\u653f\u7b56\uff08America First Trade Policy\uff09\u300d\u3068\u3044\u3046\u5927\u7d71\u9818\u4ee4\u3067\u306f\u3001\u4e0d\u516c\u6b63\u304b\u3064\u4e0d\u5747\u8861\u306a\u8cbf\u6613\u3078\u306e\u5bfe\u51e6\u306e\u305f\u3081\u3001\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c891\u6761\u306b\u57fa\u3065\u304d\u3001\u5916\u56fd\u304c\u7c73\u56fd\u6c11\u53c8\u306f\u7c73\u56fd\u6cd5\u4eba\u306b\u5dee\u5225\u7684\u53c8\u306f\u57df\u5916\u9069\u7528\u7684\u306a\u79df\u7a0e\u3092\u8ab2\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c891\u6761\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u304c\u7c73\u56fd\u6cd5\u4eba\u7b49\u306b\u5dee\u5225\u7684\u30fb\u57df\u5916\u9069\u7528\u7684\u306a\u79df\u7a0e\u3092\u8ab2\u3057\u3066\u3044\u308b\u3068\u5927\u7d71\u9818\u304c\u8a8d\u3081\u308b\u5834\u5408\u3001\u5927\u7d71\u9818\u306e\u6a29\u9650\u306b\u3088\u308a\u305d\u306e\u5916\u56fd\u306e\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u3092\uff12\u500d\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f3\/19\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306e\u6539\u6b63\u6cd5\u6848\u306b\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3051\u308b\uff12\u3064\u306e\u65b0\u305f\u306a\u5236\u5ea6\u306e\u5275\u8a2d\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002<br \/>\nOECD\u30fbG20\u306b\u3088\u308bBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08IF\uff1aInclusive Framework on BEPS\uff09\u306e\uff12\u672c\u306e\u67f1\uff08\u30d4\u30e9\u30fc\uff11\u3001\uff12\uff09\u306b\u95a2\u3059\u308b\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff1aUndertaxed Profits Rule\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\uff08\u6539\u6b63\u6cd5\u6cd582\u306e11\u3001145\u306e\uff12\uff09\u53ca\u3073\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff1aQualified Domestic Minimum Top-up 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