{"id":269067,"date":"2025-06-19T10:20:39","date_gmt":"2025-06-19T01:20:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269067"},"modified":"2025-06-18T10:10:00","modified_gmt":"2025-06-18T01:10:00","slug":"international-article-306","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-306\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c140\u56de\u3011\u300c\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u6539\u6b63\u306e\u884c\u65b9\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\u7b2c140\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u6539\u6b63\u306e\u884c\u65b9\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>\u9b5a\u4f4f\u3000\u5eb7\u535a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007One Big Beautiful Bill Act <\/strong><\/h4>\n<p>\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u95a2\u7a0e\u653f\u7b56\u304c\u4e16\u754c\u4e2d\u3067\u8a71\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u65b9\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u9023\u90a6\u8b70\u4f1a\u3067\u5be9\u8b70\u304c\u9032\u3080One Big Beautiful Bill Act\uff08OBBBA\uff09\u306e\u884c\u65b9\u306b\u3082\u9ad8\u3044\u6ce8\u76ee\u304c\u96c6\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e2\u306b\uff15\u670822\u65e5\u306b\u306f\u4e0b\u9662\u3067\u6cd5\u6848\u304c\u53ef\u6c7a\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728\u3001\u30b9\u30c6\u30fc\u30b8\u306f\u4e0a\u9662\u3067\u306e\u5be9\u8b70\u306b\u79fb\u3063\u3066\u3044\u308b\u3002\u6cd5\u6848\u306b\u542b\u307e\u308c\u308b\u300c\u5831\u5fa9\u63aa\u7f6e\u300d\u306b\u3088\u308b\u5f71\u97ff\u304c\u6b27\u5dde\u306e\u307f\u306a\u3089\u305a\u65e5\u672c\u3067\u3082\u751a\u5927\u306b\u306a\u308b\u6050\u308c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e0a\u9662\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u305f\u4e0a\u3067\u306e\u4e0a\u4e0b\u4e21\u9662\u3067\u306e\u4fee\u6b63\u4f5c\u696d\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u671f\u9593\u3067\u5b8c\u4e86\u3059\u308b\u306e\u304b\u3001\u5185\u5bb9\u7684\u306b\u3069\u3046\u3044\u3063\u305f\u4fee\u6b63\u304c\u65bd\u3055\u308c\u308b\u306e\u304b\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u7a0e\u5236\u95a2\u4fc2\u8005\u306e\u9593\u3067\u8a71\u984c\u306b\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8fd1\u5e74\u306e\u5927\u578b\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p>\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u3001\u7b2c\u4e00\u6b21\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u3068\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306e\u9593\u306b\uff12\u5ea6\u306e\u5927\u578b\u7a0e\u5236\u6539\u6b63\u3092\u5b9f\u65bd\u3057\u3066\u304d\u305f\u3002<\/p>\n<p>\u524d\u8005\u306f\u30012017\u5e74\u306eTax Cuts and Jobs Act\uff08TCJA\uff09\u3067\u3042\u308b\u3002TCJA\u3067\u306f\u30011.5\u5146\u30c9\u30eb\u3082\u306e\u8ca1\u653f\u8d64\u5b57\u3092\u524d\u63d0\u3068\u3057\u305f\u5927\u578b\u306e\u6e1b\u7a0e\u3092\u5b9f\u65bd\u3057\u305f\u3002\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u7387\u306e35\uff05\u304b\u308921\uff05\u3078\u306e\u5f15\u4e0b\u3052\u3084\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u914d\u5f53\u514d\u9664\u3001\u904e\u5927\u5229\u5b50\u8cbb\u7528\u63a7\u9664\u5236\u9650\u306a\u3069\u3092\u884c\u3063\u305f\u307b\u304b\u3001\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3057\u3066BEAT\uff08Base Erosion and Anti-Abuse Tax\uff09\u3084GILTI\uff08Global Intangible Low Tax Income\uff09\u3001FDII\uff08Foreign Derived Intangible Income\uff09\u3092\u5c0e\u5165\u3057\u305f\u3002<\/p>\n<p>\u5f8c\u8005\u306f\u30012022\u5e74\u306eInflation Reduction Act\uff08IRA\uff09\u3067\u3042\u308b\u3002\u8ca1\u653f\u652f\u51fa\u5897\u3068\u5897\u7a0e\u30fb\u6b73\u5165\u5897\u304c\u5747\u8861\u3057\u305f\u8ca1\u653f\u4e2d\u7acb\u3092\u524d\u63d0\u3068\u3057\u305f\u5236\u5ea6\u6539\u6b63\u3067\u3001IRA\u306f\u30a8\u30cd\u30eb\u30ae\u30fc\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u3001\u88fd\u9020\u696d\u306e\u7af6\u4e89\u529b\u5411\u4e0a\u3001\u6c17\u5019\u5909\u52d5\u5bfe\u7b56\u5f37\u5316\u306e\u5b9f\u73fe\u306b\u4e88\u7b97\u7684\u306a\u9053\u7b4b\u3092\u3064\u3051\u305f\u307b\u304b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u5bfe\u7b56\u3068\u3057\u3066\u306e\u8ca1\u653f\u652f\u51fa\u3082\u542b\u3093\u3067\u3044\u305f\u3002\u7a0e\u5236\u95a2\u9023\u3067\u306f\u3001\u5927\u4f01\u696d\u306b\u5bfe\u3059\u308b\u4f1a\u8a08\u4e0a\u5229\u76ca15\uff05\u306e\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u5c0e\u5165\u3084\u5185\u56fd\u6b73\u5165\u5e81\uff08IRS\uff09\u306e\u57f7\u884c\u80fd\u529b\u306e\u5f37\u5316\u3001\u81ea\u793e\u682a\u8cb7\u3044\u306b\u304a\u3051\u308b\u5e02\u5834\u4fa1\u683c\u306e\uff11\uff05\u306e\u7269\u54c1\u7a0e\u306e\u8ab2\u7a0e\u3001\u6c17\u5019\u5909\u52d5\u5bfe\u7b56\u306b\u95a2\u3059\u308b\u5927\u5e45\u306a\u7a0e\u984d\u63a7\u9664\u306a\u3069\u304c\u63aa\u7f6e\u3055\u308c\u305f\u3002<\/p>\n<p>\u4eca\u822c\u306eOBBBA\u3067\u306f\u3001\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u304c\u9078\u6319\u516c\u7d04\u3068\u3057\u3066\u63b2\u3052\u3066\u304d\u305f\u7a0e\u5236\u6539\u6b63\u9805\u76ee\u306e\u5b9f\u73fe\u306b\u5411\u3051\u3066\u3001\u8b70\u4f1a\u3067\u306e\u8abf\u6574\u304c\u9032\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8b70\u4f1a\u306e\u52e2\u529b\u56f3\u3068\u4ed5\u7d44\u307f<\/strong><\/h4>\n<p>2024\u5e7411\u6708\u306b\u5927\u7d71\u9818\u9078\u6319\u3068\u540c\u6642\u306b\u5b9f\u65bd\u3055\u308c\u305f\u9023\u90a6\u8b70\u4f1a\u8b70\u54e1\u9078\u6319\u306e\u7d50\u679c\u3001\u4e0b\u8a18<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u901a\u308a\u306b\u5171\u548c\u515a\u304c\u9023\u90a6\u8b70\u4f1a\u306e\u4e0a\u9662\u53ca\u3073\u4e0b\u9662\u3068\u3082\u306b\u591a\u6570\u6d3e\u3068\u306a\u3063\u305f\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4e0b\u9662\u3092\u901a\u904e\u3057\u305f\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u304c\u5927\u5e45\u306b\u8986\u308b\u3053\u3068\u306f\u8003\u3048\u96e3\u3044\u3002\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u3068\u30d9\u30c3\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306f\u3001\uff17\u6708\uff14\u65e5\u306e\u72ec\u7acb\u8a18\u5ff5\u65e5\u307e\u3067\u306e\u6cd5\u6848\u6210\u7acb\u3092\u671f\u5f85\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u30112024\u5e74\u306b\u5b9f\u65bd\u3055\u308c\u305f\u9023\u90a6\u8b70\u4f1a\u8b70\u54e1\u9078\u6319\u7d50\u679c<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-269068\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1.png\" alt=\"\" width=\"550\" height=\"326\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1.png 1889w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1-300x178.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1-1024x606.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1-768x455.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1-1536x909.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/corporate-tax140-1-600x355.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u306e\u4e0a\u9662\u306b\u304a\u3051\u308b\u5be9\u8b70\u306b\u304a\u3044\u3066\u3001\u901a\u5e38\u3001\u53cd\u5bfe\u306e\u7acb\u5834\u306b\u3042\u308b\u5c11\u6570\u515a\u306f\u300c\u30d5\u30a3\u30ea\u30d0\u30b9\u30bf\u30fc\u300d\u3068\u547c\u3070\u308c\u308b\u8b70\u4e8b\u59a8\u5bb3\u884c\u70ba\u3092\u5b9f\u65bd\u3059\u308b\u3002\u3053\u308c\u306f\u3001\u30aa\u30e9\u30f3\u30c0\u8a9e\u306e\u300c\u6d77\u8cca\u300d\u306b\u7531\u6765\u3059\u308b\u8a00\u8449\u3067\u3001\u6cd5\u6848\u3092\u963b\u6b62\u3059\u308b\u305f\u3081\u306b\u5c11\u6570\u6d3e\u304c\u969b\u9650\u306e\u306a\u3044\u5be9\u8b70\u3092\u8981\u6c42\u3057\u3066\u6642\u9593\u7a3c\u304e\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u6848\u3092\u5ec3\u6848\u306b\u8ffd\u3044\u8fbc\u3080\u725b\u6b69\u6226\u8853\u3067\u3042\u308b\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u306e\u9023\u90a6\u8b70\u4f1a\u4e0a\u9662\u898f\u5247\u306b\u304a\u3044\u3066\u3001\u3044\u304b\u306a\u308b\u4e0a\u9662\u8b70\u54e1\u3082\u3001\u4ed6\u306e\u8b70\u54e1\u306e\u8a0e\u8ad6\u3092\u3001\u305d\u306e\u8b70\u54e1\u306e\u540c\u610f\u7121\u3057\u306b\u306f\u4e2d\u65ad\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3001\u539f\u5247\u7684\u306b\u8b70\u54e1\u306e\u767a\u8a00\u6642\u9593\u304c\u7121\u5236\u9650\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u5229\u7528\u3057\u3001\u9577\u6642\u9593\u306b\u308f\u305f\u308a\u8a0e\u8ad6\u3092\u7d9a\u3051\u308b\u3053\u3068\u3067\u8b70\u4e8b\u9032\u884c\u3092\u610f\u56f3\u7684\u306b\u9045\u5ef6\u3055\u305b\u308b\u884c\u70ba\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u4e0a\u9662\u306e\u6cd5\u6848\u306f\u4f1a\u671f\u3092\u8d8a\u3048\u3066\u5be9\u8b70\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u30d5\u30a3\u30ea\u30d0\u30b9\u30bf\u30fc\u3092\u6d3b\u7528\u3057\u3001\u4f1a\u671f\u7d42\u4e86\u307e\u3067\u5be9\u8b70\u3092\u5f15\u304d\u5ef6\u3070\u305b\u3070\u3001\u6cd5\u6848\u3092\u5ec3\u6848\u306b\u8ffd\u3044\u8fbc\u3080\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u308c\u3067\u306f\u30d5\u30a3\u30ea\u30d0\u30b9\u30bf\u30fc\u304c\u969b\u9650\u306a\u304f\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u8b70\u4f1a\u304c\u6a5f\u80fd\u4e0d\u5168\u306b\u9665\u308b\u6050\u308c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u73fe\u5728\u306f\u5168\u4e0a\u9662\u8b70\u54e1\u306e\uff15\u5206\u306e\uff13\u4ee5\u4e0a\uff0860\u8b70\u5e2d\u4ee5\u4e0a\uff09\u306e\u8cdb\u6210\u3092\u5f97\u3066\u300c\u30af\u30ed\u30fc\u30c1\u30e3\u30fc\uff08\u8a0e\u8ad6\u7d42\u7d50\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u6c7a\u8b70\u3092\u884c\u3048\u3070\u3001\u8b70\u54e1\u306e\u767a\u8a00\u6642\u9593\u306b\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3001\u8a0e\u8ad6\u3092\u7d42\u4e86\u3055\u305b\u3066\u8b70\u6c7a\u306b\u6301\u3061\u8fbc\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4e88\u7b97\u6c7a\u8b70\u306e\u5be9\u8b70\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d0\u30b9\u30bf\u30fc\u3092\u56de\u907f\u3067\u304d\u308b\u300c\u8ca1\u653f\u8abf\u6574\u63aa\u7f6e\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u672c\u6765\u306f\u8ca1\u653f\u53ce\u652f\u306e\u6539\u5584\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u8ca1\u653f\u8abf\u6574\u6cd5\u6848\u306b\u95a2\u3059\u308b\u5be9\u8b70\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u901f\u3081\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001TCJA\u306b\u304a\u3044\u3066\u3082\u540c\u63aa\u7f6e\u3092\u6d3b\u7528\u3057\u3066\u3001\u904e\u534a\u6570\u306e\u652f\u6301\u3067\u6e1b\u7a0e\u3092\u6210\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304c\u3001\u8ca1\u653f\u8abf\u6574\u6cd5\u306f\u4e88\u7b97\u306e\u5bfe\u8c61\u671f\u9593\u306b\u9650\u5b9a\u3055\u308c\u305f\u6642\u9650\u7acb\u6cd5\u3067\u3042\u308a\u3001\u4e88\u7b97\u306e\u5bfe\u8c61\u671f\u9593\u3092\u8d85\u3048\u308b\u3068\u52b9\u529b\u3092\u5931\u3046\u7b49\u306e\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u30022018\u5e74\u5ea6\u4e88\u7b97\u6848\u306f\u3001\u5c06\u676510\u5e74\u30671.5\u5146\u30c9\u30eb\u306e\u8ca1\u653f\u8d64\u5b57\u62e1\u5927\u3092\u8a31\u5bb9\u9650\u5ea6\u3068\u3059\u308b\u4e00\u65b9\u3067\u30012027\u5e74\u5ea6\u4ee5\u964d\u306e\u8ca1\u653f\u8d64\u5b57\u62e1\u5927\u3092\u7981\u6b62\u3059\u308b\u524d\u63d0\u3067\u6210\u7acb\u3057\u305f\u306e\u3067\u3042\u308b\u3002\u305d\u306e\u8ca1\u653f\u53ce\u652f\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001TCJA\u306b\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e2025\u5e74\u672b\u3067\u306e\u5931\u52b9\u3068\u30012026\u5e74\u4ee5\u964d\u306e\u6cd5\u4eba\u7a0e\u5897\u7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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u306e\u9078\u6319\u516c\u7d04\u9805\u76ee\u3068\u4e0b\u9662\u6cd5\u6848\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u306f\u9078\u6319\u516c\u7d04\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3001\u95a2\u7a0e\u306b\u3064\u3044\u3066\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3092\u63b2\u3052\u3066\u5f53\u9078\u3057\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e<\/strong><\/p>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u7387\u306e21\uff05\u3092\u7dad\u6301<\/li>\n<li>\u56fd\u5185\u88fd\u9020\u3092\u884c\u3046\u7c73\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b15\uff05\u7a0e\u7387\u306e\u5c0e\u5165<\/li>\n<li>100\uff05\u30dc\u30fc\u30ca\u30b9\u6e1b\u4fa1\u511f\u5374\u306e\u5fa9\u6d3b<\/li>\n<li>\u7814\u7a76\u958b\u767a\u7a0e\u984d\u63a7\u9664\u306e\u62e1\u5927<\/li>\n<li>\u5927\u5b66\u306e\u5bc4\u4ed8\u91d1\u57fa\u91d1\u3078\u306e\u8ab2\u7a0e\u3000\u7b49<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u500b\u4eba\u6240\u5f97\u7a0e<\/strong><\/p>\n<ul>\n<li>TCJA\u306b\u3088\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u6e1b\u7a0e\u7b49\u3092\u6052\u4e45\u5316<\/li>\n<li>\u793e\u4f1a\u4fdd\u969c\u7d66\u4ed8\u306b\u5bfe\u3059\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/li>\n<li>\u30c1\u30c3\u30d7\u306b\u5bfe\u3059\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/li>\n<li>\u6b8b\u696d\u4ee3\u306b\u5bfe\u3059\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/li>\n<li>\u5dde\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u306e\u5fa9\u6d3b\u3000\u7b49<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u95a2\u7a0e<\/strong><\/p>\n<ul>\n<li>\u5168\u3066\u306e\u8f38\u5165\u54c1\u306b\u5bfe\u3059\u308b10\uff5e20\uff05\u306e\u95a2\u7a0e<\/li>\n<li>\u4e2d\u56fd\u304b\u3089\u306e\u8f38\u5165\u54c1\u306b\u5bfe\u3059\u308b60\uff05\u306e\u95a2\u7a0e\u3000\u7b49<\/li>\n<\/ul>\n<\/div>\nOBBBA\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u53ca\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u4e0a\u8a18\u9805\u76ee\u306e\u307b\u3068\u3093\u3069\u3092\u542b\u3093\u3060\u5f62\u3067\u3001\u5408\u8a083.9\u5146\u30c9\u30eb\u306b\u53ca\u3076\u6e1b\u7a0e\u898f\u6a21\u3092\u898b\u8fbc\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u56fd\u5185\u7814\u7a76\u958b\u767a\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u5373\u6642\u640d\u91d1\u5316\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u8cc7\u7523\u5316\u3057\u305f\u4e0a\u3067\u8010\u7528\u671f\u9593\uff08\u6700\u4f4e\uff15\u5e74\uff09\u306b\u3088\u308b\u511f\u5374\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u8cc7\u7523\u5316\u3057\u305f\u4e0a\u306710\u5e74\u9593\u3067\u306e\u511f\u5374\u3001\u306e\u3044\u305a\u308c\u304b\u3092\u30012025\u5e74\u5ea6\u4ee5\u964d2029\u5e74\u672b\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u5e74\u5ea6\u306b\u652f\u6255\u3044\u3042\u308b\u3044\u306f\u767a\u751f\u3057\u305f\u8cbb\u7528\u306b\u9069\u7528\u3059\u308b\u306a\u3069\u306e\u4f01\u696d\u306e\u7af6\u4e89\u529b\u5f37\u5316\u306b\u5411\u3051\u305f\u65b9\u7b56\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u3082\u3001GILTI\u3001FDII\u3001BEAT\u306b\u304b\u304b\u308b\u63aa\u7f6e\u306e\u5ef6\u9577\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5185\u56fd\u6b73\u5165\u6cd5899\u6761\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>OBBBA\u306e\u4e2d\u3067\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u5185\u56fd\u6b73\u5165\u6cd5899\u6761\u306e\u5275\u8a2d\u3067\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u300cunfair foreign tax\uff08DST\u3001UTPR\u7b49\uff09\u3092\u6301\u3064\u56fd\uff08discriminatory foreign country\uff09\u300d\u306e\u5c45\u4f4f\u8005\u3001\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6b21\u306e\u8ffd\u52a0\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u6cd5\u4eba\u7a0e\uff08PE\/\u652f\u5e97\u8ab2\u7a0e\uff09\u3001\u6e90\u6cc9\u7a0e\u3001\u30b0\u30ed\u30b9\u8ab2\u7a0e\u306e\u7a0e\u7387\u3092\u6bce\u5e74\uff15\uff05\u305a\u3064\u3001\u6cd5\u5b9a\u7a0e\u7387\uff0b20\uff05\u307e\u3067\u5f15\u4e0a\u3052<\/li>\n<li>BEAT\u8ab2\u7a0e\u306e\u53b3\u683c\u5316<\/li>\n<li>\u5916\u56fd\u653f\u5e9c\u514d\u7a0e\u306e\u9069\u7528\u6392\u9664<\/li>\n<\/ul>\n<\/div>\n\u65e5\u672c\u304c\u5bfe\u8c61\u56fd\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u65e5\u672c\u6cd5\u4eba\u3092\u89aa\u4f1a\u793e\u3068\u3059\u308b\u30b0\u30eb\u30fc\u30d7\u306e\u7c73\u56fd\u5916\u6cd5\u4eba\u306b\u3082\u9069\u7528\u304c\u3042\u308b\u3053\u3068\u3082\u61f8\u5ff5\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u4e0b\u9662\u6cd5\u6848\u306b\u304a\u3051\u308b\u300cdiscriminatory foreign country\u300d\u3067\u3042\u308b\u300cunfair foreign tax\u3092\u6301\u3064\u56fd\u300d\u306e\u5b9a\u7fa9\u304c\u4e0d\u660e\u78ba\u3067\u3042\u308a\u3001\u7acb\u6cd5\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u306e\u304b\u3001\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p>\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u6e90\u6cc9\u7a0e\u4ee5\u5916\u306e\u7a0e\u7387\u5f15\u4e0a\u3052\u53ca\u3073BEAT\u53b3\u683c\u5316\u3067\u306f\u3001\u6b21\u306e\u3046\u3061\u6700\u3082\u9045\u3044\u65e5\u3088\u308a\u5f8c\u306b\u958b\u59cb\u3059\u308b\u300c\u8ab2\u7a0e\u5e74\u5ea6\u300d\u304b\u3089\u9069\u7528\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6cd5\u6848\u6210\u7acb\u304b\u308990\u65e5\u5f8c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u300cunfair foreign tax\u300d\u304c\u7acb\u6cd5\u3055\u308c\u3066\u304b\u3089180\u65e5\u5f8c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u300cunfair foreign tax\u300d\u306e\u9069\u7528\u521d\u65e5<\/p>\n<\/div>\n\u65e5\u672c\u306e\u5834\u5408\u3001UTPR\u306e\u9069\u7528\u958b\u59cb\u304c2026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u3068\u306a\u308b\u305f\u3081\u3001\uff13\u6708\u6c7a\u7b97\u65e5\u672c\u6cd5\u4eba\u306e\u5834\u5408\u306f2027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u6e90\u6cc9\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u304c\u9069\u7528\u5bfe\u8c61\u8005\u3067\u3042\u308b\u671f\u9593\u306b\u958b\u59cb\u3059\u308b\u300c\u66a6\u5e74\u300d\u306b\u304a\u3051\u308b\u652f\u6255\u3044\u304b\u3089\u5f15\u4e0a\u3052\u5e45\u3092\u9069\u7528\u958b\u59cb\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u56fd\u304c\u30a2\u30e1\u30ea\u30ab\u306e\u8ca1\u52d9\u7701\u304c\u516c\u8868\u3059\u308bdiscriminatory foreign country\u306e\u30ea\u30b9\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306e\u5834\u5408\u3001UTPR\u306e\u9069\u7528\u958b\u59cb\u304c2026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u3068\u306a\u308b\u305f\u3081\u30012027\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u306e\u652f\u6255\u3044\u3088\u308a\uff15\uff05\u306e\u5f15\u4e0a\u3052\u304c\u958b\u59cb\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u89aa\u5b50\u9593\u306e\u914d\u5f53\u3084\u5229\u5b50\u7b49\u306b\u3064\u3044\u3066\u3001\u79df\u7a0e\u6761\u7d04\u3067\u6e90\u6cc9\u7a0e\u514d\u7a0e\u3060\u3063\u305f\u5834\u5408\u306f\uff10\uff05\u304b\u308950\uff05\u307e\u3067\uff15\uff05\u305a\u3064\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4eca\u5f8c\u306e\u52d5\u304d<\/strong><\/h4>\n<p>\u4eca\u5f8c\u306f\u4e0a\u9662\u3067\u306e\u5be9\u8b70\u7d50\u679c\u306b\u3082\u3088\u308b\u304c\u3001\u4eee\u306b\u4e0b\u9662\u6cd5\u6848\u306e\u5fae\u4fee\u6b63\u306b\u7559\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u4e21\u9662\u5354\u8b70\u4f1a\u306b\u3088\u308b\u8abf\u6574\u304c\u8fc5\u901f\u306b\u9032\u307f\u3001\uff17\u6708\uff14\u65e5\u307e\u3067\u306b\u4e0a\u4e0b\u9662\u3067\u518d\u5ea6\u4fee\u6b63\u6cd5\u6848\u3092\u53ef\u6c7a\u3057\u305f\u5f8c\u306b\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u304c\u7f72\u540d\u3059\u308b\u3053\u3068\u3067\u6cd5\u6848\u304c\u6210\u7acb\u3059\u308b\u3002\u4ed6\u65b9\u3001\u4e0a\u9662\u3067\u306e\u6cd5\u6848\u4fee\u6b63\u306e\u7a0b\u5ea6\u306b\u3088\u3063\u3066\u306f\u3001\u305d\u306e\u5f8c\u306e\u4e21\u9662\u5354\u8b70\u4f1a\u306b\u3088\u308b\u8abf\u6574\u304c\u96e3\u822a\u3057\u3001\u8b70\u4f1a\u306e\u590f\u5b63\u4f11\u6687\u3092\u631f\u3093\u3067\uff19\u6708\u307e\u3067\u7d50\u8ad6\u3092\u6301\u3061\u8d8a\u3059\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p>\u65e2\u306bUTPR\u3042\u308b\u3044\u306fDST\u306e\u9069\u7528\u3092\u958b\u59cb\u3057\u3066\u3044\u308b\u6b27\u5dde\u8af8\u56fd\u3084\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3001\u97d3\u56fd\u306a\u3069\u306e\u56fd\u3005\u306b\u3068\u3063\u3066\u306f\u3001\u3053\u3046\u3057\u305f\u300c\u5831\u5fa9\u63aa\u7f6e\u300d\u304c\u65e9\u671f\u306b\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5404\u56fd\u653f\u5e9c\u306b\u3088\u308b\u653f\u5e9c\u9593\u4ea4\u6e09\u3084\u4f01\u696d\u53ca\u3073\u696d\u754c\u56e3\u4f53\u306b\u3088\u308b\u30ed\u30d3\u30a4\u30f3\u30b0\u304c\u3001\u30ef\u30b7\u30f3\u30c8\u30f3DC\u3084\u6cd5\u6848\u306e\u9375\u3092\u63e1\u308b\u9023\u90a6\u8b70\u54e1\u306e\u5730\u5143\u3092\u4e2d\u5fc3\u306b\u3001\u7a4d\u6975\u7684\u306b\u7e70\u308a\u5e83\u3052\u3089\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u308f\u304c\u56fd\u306b\u3068\u3063\u3066\u3082\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u3088\u3063\u3066\u73fe\u72b6\u3067\u65e5\u7c73\u9593\u3067\u306e\u914d\u5f53\u3084\u5229\u5b50\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u306e\u652f\u6255\u3044\u304c\u591a\u304f\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u591a\u5927\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\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\u306f7\/17\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>\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u95a2\u7a0e\u653f\u7b56\u304c\u4e16\u754c\u4e2d\u3067\u8a71\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u65b9\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u9023\u90a6\u8b70\u4f1a\u3067\u5be9\u8b70\u304c\u9032\u3080One Big Beautiful Bill Act\uff08OBBBA\uff09\u306e\u884c\u65b9\u306b\u3082\u9ad8\u3044\u6ce8\u76ee\u304c\u96c6\u307e\u3063\u3066\u3044\u308b\u3002<br \/>\n\u65e2\u306b\uff15\u670822\u65e5\u306b\u306f\u4e0b\u9662\u3067\u6cd5\u6848\u304c\u53ef\u6c7a\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728\u3001\u30b9\u30c6\u30fc\u30b8\u306f\u4e0a\u9662\u3067\u306e\u5be9\u8b70\u306b\u79fb\u3063\u3066\u3044\u308b\u3002\u6cd5\u6848\u306b\u542b\u307e\u308c\u308b\u300c\u5831\u5fa9\u63aa\u7f6e\u300d\u306b\u3088\u308b\u5f71\u97ff\u304c\u6b27\u5dde\u306e\u307f\u306a\u3089\u305a\u65e5\u672c\u3067\u3082\u751a\u5927\u306b\u306a\u308b\u6050\u308c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e0a\u9662\u3067\u306e\u5be9\u8b70\u3092\u7d4c\u305f\u4e0a\u3067\u306e\u4e0a\u4e0b\u4e21\u9662\u3067\u306e\u4fee\u6b63\u4f5c\u696d\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u671f\u9593\u3067\u5b8c\u4e86\u3059\u308b\u306e\u304b\u3001\u5185\u5bb9\u7684\u306b\u3069\u3046\u3044\u3063\u305f\u4fee\u6b63\u304c\u65bd\u3055\u308c\u308b\u306e\u304b\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u7a0e\u5236\u95a2\u4fc2\u8005\u306e\u9593\u3067\u8a71\u984c\u306b\u306a\u3063\u3066\u3044\u308b\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":[446],"backnumber":[2396],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:46:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269067"}],"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=269067"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269067\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269067"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269067"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}