{"id":268474,"date":"2025-04-24T10:15:59","date_gmt":"2025-04-24T01:15:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268474"},"modified":"2025-04-23T19:21:41","modified_gmt":"2025-04-23T10:21:41","slug":"international-article-299","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-299\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c70\u56de\u3011\u300c\u300c\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u300d\u306e\u8a72\u5f53\u6027\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u4e8b\u4f8b\uff08\u5be9\u88c1\u4ee45.8.15\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u65e5\u5370\u79df\u7a0e\u6761\u7d0412\u6761\uff14\u9805\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56f3\u89e3<\/span><span style=\"font-size: 20px;\">\u3067\u8aad\u307f\u89e3\u304f<\/span><span style=\"color: #800000;\">\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-259536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png 590w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c70\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u300d\u306e\u8a72\u5f53\u6027\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u4e8b\u4f8b<br \/>\n\uff08\u5be9\u88c1\u4ee45.8.15\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65e5\u5370\u79df\u7a0e\u6761\u7d0412\u6761\uff14\u9805\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>\u4e95\u4e0a\u3000\u771e\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c69\u56de\u3011\u300c\u300c\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u300d\u306e\u8a72\u5f53\u6027\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u4e8b\u4f8b\uff08\u5be9\u88c1\u4ee45.8.15\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u65e5\u5370\u79df\u7a0e\u6761\u7d0412\u6761\uff14\u9805\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-298\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u672c\u4ef6\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\uff38\u793e\u306e\u4e3b\u5f35\u3068\uff2a\u793e\u3001\uff2b\u793e\u53ca\u3073\uff2c\u793e\u3068\u306e\u95a2\u4fc2<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\uff2a\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\uff2b\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2462\u3000\uff2c\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u539f\u51e6\u5206\u5e81\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\uff2a\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\uff2b\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2462\u3000\uff2c\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff13\uff09\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u5224\u65ad<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2460\u3000\uff2a\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2461\u3000\uff2b\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\u2462\u3000\uff2c\u793e\u3068\u306e\u95a2\u4fc2<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306e\u65e5\u672c\u56fd\u5185\u3067\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u56fd\u5185\u7a0e\u6cd5\u3068\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u306e\u6d41\u308c\u3009<\/strong><\/p>\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><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268471\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3.png\" alt=\"\u756a\u53f7 \u9805\u3000\u3000\u76ee 1 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\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3000\u6240\u5f97\u7a0e\u6cd5178\u6761 3 \u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121\u3000\u6240\u5f97\u7a0e\u6cd5212\u6761\uff11\u9805 4 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u78ba\u5b9a\u3000\u6240\u5f97\u7a0e\u6cd5179\u6761 5 PE\u6709\u3059\u308b\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u514d\u7a0e\u3000\u6240\u5f97\u7a0e\u6cd5180\u6761\uff11\u9805 \uff08\u6e90\u6cc9\u5fb4\u53ce\u95a2\u4fc2\uff09 1 \u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u3000\u6240\u5f97\u7a0e\u6cd5\uff16\u6761 2 \u4e00\u5b9a\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u8a72\u5f53\u6027\u3000\u6240\u5f97\u7a0e\u6cd5212\u6761\uff11\u9805 3 \u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u7a2e\u985e\u306e\u78ba\u8a8d\u3000\u6240\u5f97\u7a0e161\u6761 4 \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3000\u6240\u5f97\u7a0e\u6cd5213\u6761 \uff08\u6cd5\u4eba\u7a0e\u95a2\u4fc2\uff09 1 \u4e00\u5b9a\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u8a72\u5f53\u6027\u3000\u6cd5\u4eba\u7a0e\u6cd5\uff14\u6761\uff13\u9805\u3001\uff19\u6761\uff11\u9805 2 PE\u306e\u6709\u7121\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u7a2e\u985e\u306b\u3088\u308b\u8ab2\u7a0e\u306e\u6709\u7121\u3000\u6cd5\u4eba\u7a0e\u6cd5141\u6761 3 \u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u7a2e\u985e\u306e\u78ba\u8a8d\u3000\u6cd5\u4eba\u7a0e138\u6761 4 \u8ab2\u7a0e\u306e\u7279\u4f8b\u3000\u6cd5\u4eba\u7a0e\u6cd5142\u6761\u304b\u3089147\u6761 \" width=\"550\" height=\"641\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3.png 1148w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3-258x300.png 258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3-879x1024.png 879w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3-768x894.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-3-600x699.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268592\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1.png\" alt=\"\" width=\"550\" height=\"332\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1.png 1139w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1-1024x618.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1-768x463.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-4-1-600x362.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268473\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai69-5.png\" alt=\"\u756a\u53f7 \u9805\u76ee 1 \u6761\u7d04\u6761\u6587\u306e\u76f4\u63a5\u9069\u7528\u53ef\u80fd\u6027 \u2460 \u6240\u5f97\u5b9a\u7fa9 \u2461 \u6e90\u6cc9\u5730\u898f\u5b9a \u2462 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d71\u4e00\u8aac\u306b\u304a\u3051\u308b\u5916\u56fd\u6cd5\u4eba\u306f\u3001\u5916\u56fd\u306e\u6cd5\u5f8b\u306b\u6e96\u62e0\u3057\u3066\u8a2d\u7acb\u3055\u308c\u3001\u305d\u306e\u5916\u56fd\u6cd5\u306b\u3088\u3063\u3066\u6cd5\u4eba\u683c\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u5546\u4e8b\u4f1a\u793e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\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\u203b11\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\uff13\u9801<\/span><\/p>\n<p>\u6b21\u306b\u5224\u4f8b\u304b\u3089\u691c\u8a0e\u3092\u3059\u308b\u3068\u3001\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u6e96\u62e0\u3057\u3066\u8a2d\u7acb\u3055\u308c\u305fLLP\u306e\u3088\u3046\u306a\u4e8b\u696d\u4f53\uff08\u5224\u4f8b\u306b\u306f\u300c\u7d44\u7e54\u4f53\u300d\u3068\u3044\u3046\u6587\u8a00\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4ee5\u4e0b\u300c\u4e8b\u696d\u4f53\u300d\u3068\u3044\u3046\uff09\u304c\u3001\u308f\u304c\u56fd\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u53d6\u308a\u6271\u3063\u305f\u4e8b\u4ef6\u306b\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u306eInvestment Limited 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u5916\u56fd\u79c1\u6cd5\u6e96\u62e0\u6cd5<\/p>\n<p>\u5916\u56fd\u4e8b\u696d\u4f53\u306e\u8a2d\u7acb\u6e96\u62e0\u56fd\uff08\u5730\u57df\uff09\u306e\u6cd5\u4ee4\u306b\u3088\u308a\u3001\u5f53\u8a72\u4e8b\u696d\u4f53\u306b\u6cd5\u4eba\u683c\u304c\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3059\u3079\u304d\u3068\u3059\u308b\u898b\u89e3\u3067\u3042\u308b\u3002\u5927\u962a\u9ad8\u88c1\u5224\u6c7a\u3084\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\u306f\u3001\u5916\u56fd\u4e8b\u696d\u4f53\u306b\u3064\u3044\u3066\u3001<span style=\"color: #800000;\">\uff08\u2170\uff09<\/span>\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u3055\u308c\u3001\u305d\u306e\u6cd5\u4ee4\u3067\u4e8b\u696d\u4f53\u306b\u6cd5\u4eba\u683c\u3092\u4ed8\u4e0e\u3059\u308b\u6761\u6587\u304c\u3042\u308a\u3001<span style=\"color: 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REVISED UNIFORM LIMITED PARTNERSHIP ACT\u201d\uff082025\u5e74\uff13\u6708\u73fe\u5728\u306f\u201cDELAWARE REVISED UNIFORM PARTNERSHIP ACT\u201d\uff09\uff09\u306b\u6e96\u62e0\u3057\u3066\u8a2d\u7acb\u3055\u308c\u305fLPS\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u306b\u5b9a\u3081\u308b\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b13\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\u203b13\uff09<\/span>\u3000\u91d1\u5b50\u5b8f\u6559\u6388\u306f\u3001\u524d\u63b2<span style=\"color: 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classification\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\uff14\u6761\uff16\u9805 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LIMITED LIABILITY PARTNERSHIP ACT, 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b14\uff09<\/span>\u3067\u3001\uff2a\u793e\u306f\uff38\u793e\u3068\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u958b\u767a\u7b49\u306e\u5546\u884c\u70ba\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u5546\u4e8b\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff2a\u793e\u306f\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u5916\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u6271\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\u203b14\uff09<\/span>\u3000\u6cd5\u4ee4\u7814\u7a76\u4f1a\u300e\u6cd5\u5f8b\u7528\u8a9e\u8f9e\u5178 \u7b2c\uff12\u7248\u300f\u6709\u6590\u95a3\uff082000\u5e74\uff09722\u9801<\/span><\/p>\n<p>\u6b21\u306b\u3001\u6700\u9ad8\u88c1\u5e73\u621027\u5e74\uff17\u670817\u65e5\u5224\u6c7a\u304b\u3089\u691c\u8a0e\u3057\u3066\u3082\u3001\u30a4\u30f3\u30c9\u6cd5\u6761\u6587\u306b\u3088\u308a\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\uff2a\u793e\u306f\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3002\u307e\u305f\u3001\u65e5\u5370\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\uff08\uff46\uff09\u306f\u300c\u300e\u6cd5\u4eba\u300f\u3068\u306f\u3001\u6cd5\u4eba\u683c\u3092\u6709\u3059\u308b\u56e3\u4f53\u53c8\u306f\u79df\u7a0e\u306b\u95a2\u3057\u6cd5\u4eba\u683c\u3092\u6709\u3059\u308b\u56e3\u4f53\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u56e3\u4f53\u3092\u3044\u3046\u3002\u300d\u3068\u3057\u3001\u30a4\u30f3\u30c9LLP\u306f\u30a4\u30f3\u30c9LLP\u6cd5\uff13\u6761\u304b\u3089\u3082\u6cd5\u4eba\u3068\u3057\u3066\u306e\u6271\u3044\u304c\u79df\u7a0e\u6761\u7d04\u304b\u3089\u3082\u5c0e\u3051\u308b\u3002\u305f\u3060\u3057\u3001\u65e5\u5370\u79df\u7a0e\u6761\u7d04\u306b\u306f\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\uff14\u6761\uff16\u9805\u306eentity classification\u306b\u95a2\u3059\u308b\u6761\u9805\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u6761\u9805\u304c\u3042\u308c\u3070\u3001\u53cc\u65b9\u306e\u56fd\u306e\u4e8b\u696d\u4f53\u304c\u3001\u3069\u3061\u3089\u306e\u56fd\u306e\u6cd5\u5f8b\u306b\u5f93\u3046\u306e\u304b\u306e\u5224\u65ad\u304c\u8fc5\u901f\u304b\u3064\u660e\u78ba\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff2a\u793e\u304c\uff38\u793e\u306e\u652f\u5e97\u3067\u3042\u308b\u53ef\u80fd\u6027<\/strong><\/h4>\n<p>\u30a4\u30f3\u30c9LLP\u6cd5\uff13\u6761\u3067\u3001\u300cLLP\u306f\u6cd5\u4eba\uff08body corporate\uff09\u3068\u3059\u308b\u3002\uff08\uff11\uff09LLP\u306f\u3001\u3053\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u3001\u6cd5\u4eba\u5316\u3055\u308c\u305f\u6cd5\u4eba\u3067\u3042\u308b\u300d\u306e\u3067\u3001\uff2a\u793e\u306f\u6cd5\u4eba\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff38\u793e\u3068\u306f\u5225\u6cd5\u4eba\u3067\u3042\u308a\u3001\u652f\u5e97\u306e\u53ef\u80fd\u6027\u306f\u306a\u3044\u3060\u308d\u3046\u3002\u305d\u308c\u3067\u306f\u3001\uff2a\u793e\u304c\u3001\uff38\u793e\u306e\u5b50\u4f1a\u793e\u306e\u53ef\u80fd\u6027\u306f\u3069\u3046\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u308f\u304c\u56fd\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306f\u3001\uff12\u6761\uff13\u53f7\u3067\u300c\u4f1a\u793e\u304c\u305d\u306e\u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u6709\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u305d\u306e\u4ed6\u306e\u5f53\u8a72\u4f1a\u793e\u304c\u305d\u306e\u7d4c\u55b6\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3068\u3057\u3066\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u300d\u3001\u305d\u3057\u3066\u3001\u540c\u6761\uff13\u53f7\u306e\uff12\u3067\u5b50\u4f1a\u793e\u7b49\u306b\u3064\u3044\u3066\u300c\u30a4\u3000\u5b50\u4f1a\u793e\u3001\u30ed\u3000\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u8005\uff08\u6cd5\u4eba\u3067\u3042\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3068\u3057\u3066\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u300d\u3068\u3001\u5b50\u4f1a\u793e\u306e\u5224\u65ad\u57fa\u6e96\u3092\u5b9f\u8cea\u7684\u306a\u652f\u914d\u95a2\u4fc2\u306e\u6709\u7121\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff11<\/a>\u306e\uff08\u6ce8\uff09\u3067\u300c\u5b50\u4f1a\u793e\u7b49\u306b\u306f\u3001\u5f53\u8a72\u6cd5\u4eba\u3068\u8cc7\u672c\u95a2\u4fc2\u3092\u6709\u3059\u308b\u8005\u306e\u307b\u304b\u3001\u53d6\u5f15\u95a2\u4fc2\u3001\u4eba\u7684\u95a2\u4fc2\u3001\u8cc7\u91d1\u95a2\u4fc2\u7b49\u306b\u304a\u3044\u3066\u4e8b\u696d\u95a2\u9023\u6027\u3092\u6709\u3059\u308b\u8005\u304c\u542b\u307e\u308c\u308b\u3002\u300d\u3068\u5b9a\u7fa9\u3057\u3001\u8cc7\u672c\u95a2\u4fc2\u4ee5\u5916\u306e\u5b9f\u8cea\u7684\u306a\u8981\u7d20\u306b\u3088\u3063\u3066\u3082\u5b50\u4f1a\u793e\u306b\u306a\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u5b9f\u8cea\u5224\u5b9a\u57fa\u6e96\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306e\u300cTHE COMPANIES ACT, 2013\u300d\u306f\u3001\uff12\u676120\u9805\u306b\u304a\u3044\u3066\u3001\u300c\u4f1a\u793e\u300d\u306e\u5b9a\u7fa9\u3092\u300c\u4f1a\u793e\u3068\u306f\u3001\u3053\u306e\u6cd5\u5f8b\u307e\u305f\u306f\u4ee5\u524d\u306e\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u3092\u610f\u5473\u3059\u308b\u3002\u300d\u3068\u898f\u5b9a\u3059\u308b\u3002\u540c\u676187\u9805\u306b\u304a\u3044\u3066\u300c\u300e\u5b50\u4f1a\u793e\uff08subsidiary company\uff09\u300f\u307e\u305f\u306f\u300e\u5b50\u4f1a\u793e\uff08subsidiary\uff09\u300f\u3068\u306f\u3001\u4ed6\u306e\u4f1a\u793e\uff08\u3064\u307e\u308a\u3001\u89aa\u4f1a\u793e\uff09\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u3001\u89aa\u4f1a\u793e\u304c\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u4f1a\u793e\u3092\u3044\u3046\u300d\u3068\u3057\u3066\u3001 <span style=\"color: #800080;\">\u2460<\/span>\u53d6\u7de0\u5f79\u4f1a\u306e\u69cb\u6210\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u3001\u53c8\u306f<span style=\"color: #800080;\">\u2461<\/span>\u81ea\u5df1\u53c8\u306f\uff11\u793e\u4ee5\u4e0a\u306e\u5b50\u4f1a\u793e\u3068\u5171\u540c\u3067\u3001\u7dcf\u682a\u5f0f\u8cc7\u672c\u306e\u534a\u5206\u4ee5\u4e0a\u3092\u884c\u4f7f\u53c8\u306f\u652f\u914d\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u6761\u9805\u306e\u8aac\u660e\u3067\u3001\u300c\u4f1a\u793e\u300d\u3068\u3044\u3046\u8868\u73fe\u306b\u306f\u3001\u3042\u3089\u3086\u308b\u6cd5\u4eba\u304c\u542b\u307e\u308c\u308b\u3068\u3059\u308b\u3002\u307e\u305f\u3001\u30a4\u30f3\u30c9LLP\u6cd5\u306b\u3088\u308c\u3070\u3001LLP\u306b\u306f\uff16\u6761\u3067\u5c11\u306a\u304f\u3068\u3082\uff12\u540d\u306e\u500b\u4eba\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\uff08partner\uff09\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3002\uff17\u6761\u306b\u304a\u3044\u3066\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u3046\u3061\u6307\u5b9a\u30d1\u30fc\u30c8\u30ca\u30fc\uff08designated partner\uff09\u304c\uff12\u540d\u5fc5\u8981\u3067\u3001\u3046\u3061\uff11\u540d\u306f\u30a4\u30f3\u30c9\u5c45\u4f4f\u8005\uff08\u4f1a\u8a08\u5e74\u5ea6\u4e2d\u306b120\u65e5\u4ee5\u4e0a\u30a4\u30f3\u30c9\u306b\u6ede\u5728\u3057\u305f\u8005\uff09\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u308b\u3002\u3059\u3079\u3066\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u3001\u53c8\u306f\uff11\u540d\u4ee5\u4e0a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u500b\u4eba\u3068\u6cd5\u4eba\u3092\u517c\u306d\u308bLLP\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u3088\u3046\u306aLLP\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u53c8\u306f\u305d\u306e\u3088\u3046\u306a\u6cd5\u4eba\u306e\u6307\u540d\u4eba\u3067\u3042\u308b\u5c11\u306a\u304f\u3068\u3082\uff12\u540d\u306e\u500b\u4eba\u304c\u6307\u5b9a\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u53ca\u3073\u30a4\u30f3\u30c9\u306e\u6cd5\u5f8b\u304b\u3089\u5224\u65ad\u3059\u308b\u3068\u3001\uff2a\u793e\u306f\uff38\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\u3002\uff38\u793e\u306e\uff2a\u793e\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u5272\u5408\u306f99.9\uff05\u3067\u3042\u308a\u3001\uff2a\u793e\u3068\u5b9f\u8cea\u7684\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u30a4\u30f3\u30c9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f30\uff05\u3067\u3042\u308b\u304c\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u304a\u3051\u308b\u7a0e\u8ca0\u62c5\u5272\u5408\u306e\u8a08\u7b97\u7d50\u679c\u306b\u3088\u3063\u3066\u306f\u3001\u5f53\u8a72\u7a0e\u5236\u9069\u7528\u304c\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u65e5\u5370\u79df\u7a0e\u6761\u7d0412\u6761\u6761\u6587\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/h4>\n<p>\uff38\u793e\u3068\uff2a\u793e\u306e\u9593\u306b\u306f\u5951\u7d04\u95a2\u4fc2\u304c\u306a\u304f\u3001\u6210\u679c\u7269\u3082\u4e0d\u660e\u3067\u3042\u308b\u3002\u65e5\u5370\u79df\u7a0e\u6761\u7d04\u306f\u300112\u6761\uff16\u9805\u306b\u304a\u3044\u3066\u3001\u300c\u300e\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u300f\u3068\u306f\u3001\u6280\u8853\u8005\u305d\u306e\u4ed6\u306e\u4eba\u54e1\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u5f79\u52d9\u3092\u542b\u3080\u7d4c\u55b6\u7684\u82e5\u3057\u304f\u306f\u6280\u8853\u7684\u6027\u8cea\u306e\u5f79\u52d9\u53c8\u306f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306e\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u3059\u3079\u3066\u306e\u652f\u6255\u91d1\u3092\u3044\u3046\u3002\u300d\u3068\u3057\u3001\u300c\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u300d\u306b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u5f79\u52d9\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p>\u65e5\u5370\u79df\u7a0e\u6761\u7d0412\u6761\uff17\u9805\u306b\u300c\u4f7f\u7528\u6599\u53c8\u306f\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u306e\u652f\u6255\u306e\u57fa\u56e0\u3068\u306a\u3063\u305f\u4f7f\u7528\u3001\u6a29\u5229\u53c8\u306f\u60c5\u5831\u306b\u3064\u3044\u3066\u8003\u616e\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4f7f\u7528\u6599\u82e5\u3057\u304f\u306f\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u306e\u652f\u6255\u8005\u3068\u53d7\u76ca\u8005\u3068\u306e\u9593\u53c8\u306f\u305d\u306e\u53cc\u65b9\u3068\u7b2c\u4e09\u8005\u3068\u306e\u9593\u306e\u7279\u5225\u306e\u95a2\u4fc2\u306b\u3088\u308a\u3001\u4f7f\u7528\u6599\u53c8\u306f\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u306e\u984d\u304c\u3001\u305d\u306e\u95a2\u4fc2\u304c\u306a\u3044\u3068\u3057\u305f\u306a\u3089\u3070\u652f\u6255\u8005\u53ca\u3073\u53d7\u76ca\u8005\u304c\u5408\u610f\u3057\u305f\u3068\u307f\u3089\u308c\u308b\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u6761\u306e\u898f\u5b9a\u306f\u3001\u305d\u306e\u5408\u610f\u3057\u305f\u3068\u307f\u3089\u308c\u308b\u984d\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u652f\u6255\u308f\u308c\u305f\u984d\u306e\u3046\u3061\u5f53\u8a72\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3001\u3053\u306e\u6761\u7d04\u306e\u4ed6\u306e\u898f\u5b9a\u306b\u59a5\u5f53\u306a\u8003\u616e\u3092\u6255\u3063\u305f\u4e0a\u3001\u5404\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u308b\u3002\uff38\u793e\u3068\u306e\u5951\u7d04\u3067\u4ea4\u308f\u3057\u305f\u5408\u610f\u3057\u305f\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u5f53\u8a72\u8d85\u904e\u5206\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u63aa\u7f6e\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4eee\u306b\uff2a\u793e\u304c\uff38\u793e\u306e\u5b50\u4f1a\u793e\u306b\u8a8d\u5b9a\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\uff08\u5f53\u8a72\u88c1\u6c7a\u306e\u3088\u3046\u306b\uff2a\u793e\u3092\uff38\u793e\u3068\u306f\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u3068\u3057\u3066\u3068\u3089\u3048\u305f\u5b50\u4f1a\u793e\u3068\u3057\u3066\u5224\u65ad\u3057\u306a\u3044\u5834\u5408\uff09\u3001\uff38\u793e\u3068\uff2a\u793e\u306e\u9593\u306b\u5951\u7d04\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u5408\u610f\u91d1\u984d\u304c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u3053\u306e\u6761\u7d04\u306e\u4ed6\u306e\u898f\u5b9a\u306b\u59a5\u5f53\u306a\u8003\u616e\u3092\u6255\u3063\u305f\u4e0a\u3001\u5404\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\uff2b\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4ed8\u5c5e\u66f8\uff21\u53ca\u3073\u4ed8\u5c5e\u66f8\uff22\u306b\u304a\u3044\u3066\u65e2\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u4f5c\u696d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u4eba\u3068\uff2b\u793e\u304c\u5225\u9014\u5408\u610f\u3057\u305f\u4e0a\u3067\u3001\uff2b\u793e\u304c\u4f5c\u696d\u3092\u884c\u3046\u65e8\u5408\u610f\u3057\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u300d\u3002\u6b21\u306e\u6587\u8a00\u304c\u300c\u305d\u3046\u3059\u308b\u3068\u3001\u4ed8\u5c5e\u66f8\uff21\u53ca\u3073\u4ed8\u5c5e\u66f8\uff22\u306f\u3001\u8acb\u6c42\u4eba\u3068\uff2b\u793e\u3068\u306e\u9593\u3067\u3001\u672c\u4ef6\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u958b\u767a\u306b\u304a\u3051\u308b\uff2b\u793e\u306e\u696d\u52d9\u306e\u7bc4\u56f2\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002\u300d\u3068\u7d9a\u304f\u3053\u3068\u304b\u3089\u3001\u696d\u52d9\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u78ba\u8a8d\u3067\u3001\u5b9f\u969b\u306b\u4ed8\u5c5e\u66f8\uff21\u53ca\u3073\u4ed8\u5c5e\u66f8\uff22\u306b\u304a\u3044\u3066\u65e2\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u4f5c\u696d\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u5408\u610f\u304c\u3042\u3063\u305f\u304b\u5426\u304b\u306e\u691c\u8a3c\u304c\u5b9f\u65bd\u3055\u308c\u305f\u304b\u306f\u78ba\u8a8d\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\uff38\u793e\u3068\uff2b\u793e\u53ca\u3073\uff2c\u793e\u3068\u306e\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u53d6\u5f15\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>OECD\u53ca\u3073\u7c73\u56fd\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u53d6\u5f15\u3092\u542b\u3080\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u53d6\u5f15\u306b\u3064\u3044\u3066\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>OECD\u306f\u3001Model Tax Convention on Income and on Capital 2014 \uff08Full Version\uff09\uff08\u4ee5\u4e0b\u300cOECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u300d\u3068\u3044\u3046\uff09The Tax Treatment of Software \uff08adopted by the OECD Council on 23 July 1992\uff09\u306b\u304a\u3044\u3066\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u53d6\u5f15\u306e\u8cbf\u6613\u304c\u300c\u30b5\u30fc\u30d3\u30b9\u8cbf\u6613\u300d\u306b\u95a2\u3059\u308b\u4f5c\u696d\u306e\u5927\u90e8\u5206\u3092\u5360\u3081\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u958b\u767a\u3068\u79fb\u8ee2\u306b\u95a2\u3057\u3066\u554f\u984c\u304c\u3042\u308b\u3068\u3057\u3001\u3053\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u5206\u6790\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e3b\u306a\u691c\u8a0e\u3001\u5206\u6790\u3057\u305f\u554f\u984c\u306f\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u6a29\u5229\u306b\u95a2\u3059\u308b\u52a0\u76df\u56fd\u306e\u5546\u6cd5\u3068\u6163\u884c\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u5bfe\u3059\u308b\u652f\u6255\u306e\u6027\u8cea\u3001\u52a0\u76df\u56fd\u306e\u56fd\u5185\u6cd5\u53ca\u3073\u4e8c\u91cd\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u6761\u7d04\u53ca\u3073OECD\u30e2\u30c7\u30eb\u6761\u7d04\u306e\u9069\u7528\u3068\u305d\u306e\u898f\u5b9a\u306e\u660e\u78ba\u5316\u53c8\u306f\u4fee\u6b63\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u7a0e\u52d9\u51e6\u7406\u306b\u95a2\u9023\u3059\u308bOECD\u30e2\u30c7\u30eb\u4e8c\u91cd\u8ab2\u7a0e\u6761\u7d04\u306e\u6761\u9805\u306f\u3001\u7b2c\uff17\u6761\uff1a\u4e8b\u696d\u5229\u76ca\uff08\uff08Business Profits\uff09\u3001\u7b2c12\u6761\uff1a\u4f7f\u7528\u6599\uff08Royalties\uff09\u3001\u7b2c13\u6761\uff1a\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3001\u7b2c21\u6761\uff1a\u305d\u306e\u4ed6\u6240\u5f97\uff08Other Income\uff09\uff08\u539f\u6587\u306f\u3001\u7b2c14\u6761\uff1a\u72ec\u7acb\u3057\u305f\u500b\u4eba\u5f79\u52d9\uff08Independent Personal Services\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u30012000\u5e74\u306b\u6761\u6587\u304b\u3089\u524a\u9664\u3055\u308c\u3066\u3044\u308b\uff09\u306b\u95a2\u9023\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u3001\u300c\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u9023\u3059\u308b\u53d6\u5f15\u306e\u5206\u985e\u300d\u306b\u3064\u3044\u3066\u3001\u6700\u521d1996\u5e7411\u6708\u306b\u6700\u521d\u306e\u8ca1\u52d9\u7701\u898f\u5247\u6848\u304c\u516c\u8868\u3055\u308c\u30011998\u5e7410\u6708\u306b\u8ca1\u52d9\u7701\u898f\u5247\u304c\u767a\u884c\u3055\u308c\u305f\u3002\u5f53\u8a72\u898f\u5247\u306f\u3001\u305d\u306e\u5f8c\u6570\u5ea6\u306e\u6539\u5b9a\u3092\u7d4c\u3066\u30012025\u5e74\uff11\u670814\u65e5\u306b\u306f\u53d6\u5f15\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u306e\u30eb\u30fc\u30eb\u3092\u5909\u66f4\u3057\u305f\u8ca1\u52d9\u7701\u898f\u5247<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b16\uff09<\/span>\u300c26 CFR Part1 INCOME TAX \u00a71.861-18 Classification of ,and source of gross income from digital content transaction.\u300d\uff08\u4ee5\u4e0b\u300c\u00a71861-18\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u00a71861-19\u3000Classification of cloud transactions\u300d\uff08\u4ee5\u4e0b\u300c\u00a71861-19\u300d\u3068\u3044\u3046\uff09\u304c\u898f\u5b9a\u3055\u308c\u305f\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\u203b16\uff09<\/span>\u3000\u300c<a href=\"https:\/\/www.govinfo.gov\/content\/pkg\/FR-2025-01-14\/pdf\/2025-00324.pdf\" target=\"_blank\" rel=\"noopener\">Federal Register\/Vol.90, No8\/Tuesday, January 14,2025\/Rules and Regulations<\/a>\u300d2977\u9801\uff5e3003\u9801\uff082025\u5e74\uff13\u670815\u65e5\u73fe\u5728\uff09\u3002<\/span><\/p>\n<p>\u00a71861-18\uff08\uff41\uff09\u3067\u300c\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b17\uff09<\/span>\u3068\u300c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b18\uff09<\/span>\u306e\u5b9a\u7fa9\u3092\u5b9a\u3081\u3001\u6b21\u306e\u00a71861-18\uff08\uff42\uff09\uff08\uff11\uff09\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u9023\u3059\u308b\u4e00\u822c\u7684\u306a\u53d6\u5f15\u3092\uff14\u3064\u306b\u5206\u985e\u3059\u308b\u3002<span style=\"color: #cd5c5c;\">\u2460<\/span>\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u5bfe\u3059\u308b\u8457\u4f5c\u6a29\u306e\u8b72\u6e21\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u30b3\u30d4\u30fc\uff08\u8457\u4f5c\u6a29\u3067\u4fdd\u8b77\u3055\u308c\u305f\u8907\u88fd\u54c1\uff09\u306e\u8b72\u6e21\u3001<span style=\"color: #cd5c5c;\">\u2462<\/span>\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u958b\u767a\u53c8\u306f\u5909\u66f4\u306e\u305f\u3081\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u53ca\u3073<span style=\"color: #cd5c5c;\">\u2463<\/span>\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u958b\u767a\u306b\u95a2\u9023\u3059\u308b\u30ce\u30a6\u30cf\u30a6\u306e\u63d0\u4f9b\u306e\uff14\u3064\u306e\u53d6\u5f15\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b17\uff09<\/span>\u3000\u300c\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d\u3068\u306f\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u5f62\u5f0f\u3067\u4f5c\u6210\u3055\u308c\u305f\u60c5\u5831\u306e\u7dcf\u79f0\u3067\u3001\u2460\u8457\u4f5c\u6a29\u3067\u4fdd\u8b77\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3001\u2461\u8457\u4f5c\u6a29\u304c\u4fdd\u8b77\u3055\u308c\u3066\u3044\u306a\u3044\u7406\u7531\u304c\u3001\u5358\u306b\u6642\u9593\u306e\u7d4c\u904e\u306b\u3088\u308b\u3082\u306e\u3084\u4f5c\u6210\u8005\u304c\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30c9\u30e1\u30a4\u30f3\u306b\u63d0\u4f9b\u3057\u305f\u3082\u306e\u304c\u8a72\u5f53\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b18\uff09<\/span>\u3000\u300c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u300d\u3068\u306f\u3001\u7279\u5b9a\u306e\u7d50\u679c\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u5185\u3067\u76f4\u63a5\u7684\u53c8\u306f\u9593\u63a5\u7684\u306b\u4f7f\u7528\u3055\u308c\u308b\u4e00\u9023\u306e\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u53c8\u306f\u547d\u4ee4\u3067\u3042\u308a\u3001\u30e1\u30c7\u30a3\u30a2\u3001\u30e6\u30fc\u30b6\u30fc\u30de\u30cb\u30e5\u30a2\u30eb\u3001\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u3001\u30c7\u30fc\u30bf\u30fc\u30d9\u30fc\u30b9\u3001\u53c8\u306f\u540c\u69d8\u306e\u30a2\u30a4\u30c6\u30e0\u304c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u64cd\u4f5c\u306b\u4ed8\u968f\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3089\u3059\u3079\u3066\u304c\u542b\u307e\u308c\u308b\u3002<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u00a71861-18\uff08\uff42\uff09\u306b\u304a\u3044\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u9023\u3059\u308b\u53d6\u5f15\u306b\u8907\u6570\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u4e0a\u8a18\u306e\uff14\u3064\u306e\u53d6\u5f15\u306e\u3046\u3061\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u9867\u5ba2\u304c\u53d7\u3051\u308b\u4e3b\u306a\u5229\u76ca\u53c8\u306f\u4fa1\u5024\u3092\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3067\u652f\u914d\u7684\u7279\u5fb4\u3092\u5224\u65ad\u3057\u3001\u53d6\u5f15\u306e\u7a2e\u985e\u3092\u5206\u985e\u3059\u308b\u3068\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7c73\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u8ca1\u52d9\u7701\u898f\u5247\u00a71861-18\u3067\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u53d6\u5f15\u306e\u5206\u985e\u3068\u7dcf\u53ce\u5165\u306e\u6e90\u6cc9\u3001\u305d\u3057\u3066\u00a71861-19\u306b\u304a\u3044\u3066\u30af\u30e9\u30a6\u30c9\u53d6\u5f15\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u3057\u3066\u5206\u985e\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u8ffd\u52a0\u3057\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u53ca\u3073\u7c73\u56fd\u8ca1\u52d9\u7701\u898f\u5247\u306b\u304a\u3044\u3066\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u53d6\u5f15\u306e\u5177\u4f53\u7684\u306a\u4f8b\u984c\u304c\u6570\u591a\u304f\u793a\u3055\u308c\u3001\u53d6\u5f15\u306e\u5206\u985e\u3084\u79df\u7a0e\u6cd5\u4e0a\u306e\u6271\u3044\u306e\u53c2\u8003\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u30012025\u5e74\uff13\u6708\u73fe\u5728\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u306a\u3044\u3002\u5be9\u5224\u6240\u304c\u6c7a\u5b9a\u3057\u305f\u3001\uff38\u793e\u3068\u30a4\u30f3\u30c9\u306e\u5404\u4f1a\u793e\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002\u3059\u3079\u3066\u306e\u53d6\u5f15\u304c\u300c\u6280\u8853\u4e0a\u306e\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u6599\u91d1\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268475\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1.png\" alt=\"\" width=\"1609\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1.png 1609w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1-300x85.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1-1024x289.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1-768x217.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1-1536x433.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ikkaku_kokusai70-1-600x169.png 600w\" sizes=\"(max-width: 1609px) 100vw, 1609px\" 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style=\"margin-left: 15px; text-indent: 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Profits\uff09\u3001\u4f7f\u7528\u6599\uff08Royalties\uff09\u3001\u8b72\u6e21\u6240\u5f97\uff08Capital Gains\uff09\u3001\u305d\u306e\u4ed6\u6240\u5f97\uff08Other Income\uff09\u7b49\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u6240\u5f97\u306e\u53d6\u6271\u3044\u306e\u76f8\u9055\u304c\u3001\u5404\u56fd\u9593\u306e\u7a0e\u6cd5\u4e0a\u306e\u554f\u984c\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u307e\u305f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u7b49\u3067\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u7121\u511f\u3042\u308b\u3044\u306f\u4f4e\u30b3\u30b9\u30c8\u3067\u53d6\u5f15\u3057\u3001\u305d\u306e\u5f8c\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u8cbb\u7528\u3084\u30b7\u30d5\u30c8\u306e\u5b9a\u671f\u7684\u306a\u6539\u826f\u7b49\u306e\u4f5c\u696d\u6599\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3092\u542b\u3080\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u554f\u984c\u306f\u3001\u591a\u7a2e\u591a\u69d8\u306e\u554f\u984c\u3092\u542b\u3093\u3067\u3044\u308b\u3002\u79c1\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3001\u652f\u6255\u306e\u5bfe\u4fa1\u306e\u6027\u8cea\u306e\u78ba\u5b9a\u53ca\u3073\u56fd\u5185\u79df\u7a0e\u6cd5\u3068\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u898f\u5b9a\u306e\u660e\u78ba\u5316\u3068\u65b0\u305f\u306a\u4e8b\u8c61\u3078\u306e\u8fc5\u901f\u306a\u4fee\u6b63\u7b49\u306e\u5bfe\u5fdc\u304c\u3001\u308f\u304c\u56fd\u3092\u542b\u3080\u5404\u56fd\u306b\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u4e3b\u306a\u53c2\u8003\u6587\u732e\u3011<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u4e95\u4e0a\u5eb7\u4e00\u30fb\u4e2d\u8c37\u6804\u4e00\u90ce\u300e\u79df\u7a0e\u6761\u7d04\u3068\u56fd\u5185\u6cd5\u306e\u4ea4\u932f\u3000\u7b2c\uff12\u7248\u300f\u5546\u4e8b\u6cd5\u52d9\uff082007\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\u3014\u7b2c24\u7248\u3015\u300f\u5f18\u6587\u5802\uff082021\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2023\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u7248\u3000\u6e90\u6cc9\u5fb4\u53ce\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2023\/pdf\/12.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c10\u3000\u975e\u5c45\u4f4f\u8005\u3068\u5916\u56fd\u6cd5\u4eba\u306b\u652f\u6255\u3046\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9<\/a>\u300d\uff082025\u5e74\uff13\u670815\u65e5\u73fe\u5728\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/31\/03.htm\" target=\"_blank\" rel=\"noopener\">\u7c73\u56fdLLC\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\u300d\uff082025\u5e74\uff13\u670815\u65e5\u73fe\u5728\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u4e2d\u8c37\u6804\u4e00\u90ce\u30fb\u4e95\u4e0a\u5eb7\u4e00\u30fb\u6885\u8fbb\u96c5\u6625\u30fb\u85cd\u539f\u6ecb\u300e\u56fd\u969b\u53d6\u5f15\u3068\u6d77\u5916\u9032\u51fa\u306e\u7a0e\u52d9\u300f\u7a0e\u52d9\u7814\u7a76\u4f1a\u51fa\u7248\u5c40\uff082019\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u8c37\u53e3\u52e2\u6d25\u592b\u300e\u79df\u7a0e\u6761\u7d04\u8ad6\uff0d\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u53ca\u3073\u9069\u7528\u3068\u56fd\u5185\u6cd5\uff0d\u300f\u6e05\u6587\u793e\uff081999\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u5897\u4e95\u826f\u5553\u300c\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u30d7\u30ea\u30b6\u30d9\u30fc\u30b7\u30e7\u30f3\u6761\u9805\u306e\u610f\u7fa9\u300d\u300e\u7a0e\u52d9\u4e8b\u4f8b\u7814\u7a76102\u53f7\u300f\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u7a0e\u52d9\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\uff082008\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u5897\u4e95\u826f\u5553\u300c\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u3068\u56fd\u5185\u6cd5\u300d\u300e\u7a0e\u5236\u6539\u9769\u306e\u8ab2\u984c\u3068\u56fd\u969b\u8ab2\u7a0e\u306e\u6f6e\u6d41\uff3b\uff08\u793e\uff09\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u7b2c62\u56de\u79df\u7a0e\u7814\u7a76\u5927\u4f1a\u8a18\u93322010\uff3d\u300f\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\uff082010\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u300c<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3612_zeiseityosakaitosin.pdf\" target=\"_blank\" rel=\"noopener\">\u662d\u548c36\u5e7412\u6708\u3000\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b54\u7533\u53ca\u3073\u305d\u306e\u5be9\u8b70\u306e\u5185\u5bb9\u3068\u7d4c\u904e\u306e\u8aac\u660e<\/a>\u300d\u7a0e\u5236\u8abf\u67fb\u4f1a\uff081961\u5e74\uff09\uff082025\u5e74\uff13\u670815\u65e5\u73fe\u5728\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/fukko\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff08\u6e90\u6cc9\u5fb4\u53ce\u95a2\u4fc2\uff09\uff31\uff06\uff21<\/a>\u300d\uff082025\u5e74\uff13\u670815\u65e5\u73fe\u5728\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/20131025_25dis11kai7.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u306e\u7dcf\u5408\u4e3b\u7fa9\uff08\u5168\u6240\u5f97\u4e3b\u7fa9\uff09\u304b\u3089\u5e30\u5c5e\u4e3b\u7fa9\u3078\u306e\u898b\u76f4\u3057<\/a>\u300d\uff082025\u5e74\uff13\u670815\u65e5\u73fe\u5728\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u6771\u5c71\u592a\u90ce\u300c\u65e5\u5370\u79df\u7a0e\u6761\u7d04\u6539\u6b63\u8b70\u5b9a\u66f8\u306e\u767a\u52b9\u306b\u3064\u3044\u3066\u300d\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9490\u53f7\uff082006\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u85e4\u672c\u54f2\u4e5f\u7de8\u300e\u8a2d\u4f8b\u304b\u3089\u8003\u3048\u308b\u56fd\u969b\u79df\u7a0e\u6cd5\u300f\u4e2d\u592e\u7d4c\u6e08\u793e\uff082019\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u5897\u4e95\u826f\u5553\u30fb\u5bae\u5d0e\u88d5\u5b50\u300e\u56fd\u969b\u79df\u7a0e\u6cd5\u3000\u7b2c\uff14\u7248\u300f\u6771\u4eac\u5927\u5b66\u51fa\u7248\u4f1a\uff082019\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u6751\u4e95\u6b63\u7de8\u8457\u300e\u6559\u6750\u3000\u56fd\u969b\u79df\u7a0e\u6cd5\u300f\u6148\u5b66\u793e\uff2a\u30d6\u30c3\u30af\u30b9\uff082006\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u6751\u4e95\u6b63\u7de8\u8457\u300e\u5165\u9580\u56fd\u969b\u79df\u7a0e\u6cd5\u3000\u6539\u8a02\u7248\u300f\u6e05\u6587\u793e\uff082020\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u77e2\u5185\u4e00\u597d\u300e\u79df\u7a0e\u6761\u7d04\u306e\u8ad6\u70b9\u300f\u4e2d\u592e\u7d4c\u6e08\u793e\uff081997\u5e74\uff09<\/p>\n<p style=\"margin-left: 13px; text-indent: -13px; margin-bottom: 3px;\">\u30fb\u5360\u90e8\u88d5\u5178\u300e\u56fd\u969b\u7684\u4f01\u696d\u8ab2\u7a0e\u6cd5\u306e\u7814\u7a76\u300f\u4fe1\u5c71\u793e\uff081998\u5e74\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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>\u308f\u304c\u56fd\u4e8b\u696d\u4f53\u304c\u95a2\u9023\u3059\u308b\u56fd\u969b\u7684\u5546\u53d6\u5f15\u306e\u5834\u5408\u3001\u308f\u304c\u56fd\u3068\u53d6\u5f15\u5148\u56fd\u306e\u6cd5\u5f8b\u95a2\u4fc2\u304c\u554f\u984c\u3068\u306a\u308b\u3002\u5be9\u5224\u6240\u306f\u3001\u5f53\u8a72\u88c1\u6c7a\u306b\u304a\u3044\u3066\u3001\u30a4\u30f3\u30c9\u6cd5\u306b\u6e96\u62e0\u3057\u3066\u8a2d\u7acb\u3055\u308c\u3001\u30a4\u30f3\u30c9\u306b\u6240\u5728\u3059\u308b\u4e8b\u696d\u4f53\uff2a\u793e\u3092\u300c\u30a4\u30f3\u30c9LLP\u6cd5\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u300d\u3067\u3042\u308b\u3068\u3057\u3001\u308f\u304c\u56fd\u79df\u7a0e\u6cd5\u4e0a\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002\u307e\u305a\u3001\u308f\u304c\u56fd\u53ca\u3073\u30a4\u30f3\u30c9\u79df\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u4eba\u53ca\u3073LLP\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u3059\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[666,465,354,163],"backnumber":[2381],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-05 11:29:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268474"}],"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=268474"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268474\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268474"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268474"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}