{"id":269391,"date":"2025-07-10T10:16:36","date_gmt":"2025-07-10T01:16:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269391"},"modified":"2025-07-10T09:50:08","modified_gmt":"2025-07-10T00:50:08","slug":"international-article-308","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-308\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c16\u56de\u3011\u300cG7\u7dca\u6025\u58f0\u660e\u3068\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u9032\u8def\u300d\uff5e\u7c73\u56fd\u5831\u5fa9\u8ab2\u7a0e\u56de\u907f\u306e\u5148\u306b\u3042\u308b\u3082\u306e\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-264988\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01.png\" alt=\"\" width=\"170\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01.png 1625w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-1024x706.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-768x530.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-1536x1060.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-600x414.png 600w\" sizes=\"(max-width: 170px) 100vw, 170px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cG7\u7dca\u6025\u58f0\u660e\u3068\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u9032\u8def\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7c73\u56fd\u5831\u5fa9\u8ab2\u7a0e\u56de\u907f\u306e\u5148\u306b\u3042\u308b\u3082\u306e\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u3000\u76f4\u6a39<\/strong><br \/>\n\uff08\u516c\u8ca1\uff09\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u4e3b\u4efb\u7814\u7a76\u54e1<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u30c8\u30e9\u30f3\u30d7One Big and Beautiful Bill Act \uff08H.R.1\uff09\u306e\u6210\u7acb<\/strong><\/h4>\n<p>2025\u5e74\uff17\u6708\uff14\u65e5\u3001\u7b2c\uff12\u671f\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306b\u304a\u3051\u308b\u7d4c\u6e08\u512a\u5148\u8ab2\u984c\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u300cOne Big and Beautiful Bill Act\u300d\uff08\u4ee5\u4e0b\u3001\u672c\u7a3f\u3067\u306f\u4fbf\u5b9c\u4e0a\u300c\u5305\u62ec\u4e88\u7b97\u6cd5\u300d\u3068\u547c\u3076\uff09\u304c\u3001\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u306e\u7f72\u540d\u306b\u3088\u308a\u6210\u7acb\u3057\u305f\u3002<\/p>\n<p>\u7f72\u540d\u306f\u3001\u7c73\u56fd\u72ec\u7acb\u8a18\u5ff5\u65e5\u306e\u5f0f\u5178\u3092\u517c\u306d\u305f\u30a4\u30d9\u30f3\u30c8\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u30db\u30ef\u30a4\u30c8\u30cf\u30a6\u30b9\u5357\u5ead\u306b\u8a2d\u3051\u3089\u308c\u305f\u7279\u8a2d\u30c7\u30b9\u30af\u3067\u884c\u308f\u308c\u305f\u3002\u30e1\u30e9\u30cb\u30a2\u592b\u4eba\u3092\u4f34\u3063\u3066\u767b\u5834\u3057\u305f\u30c8\u30e9\u30f3\u30d7\u6c0f\u306f\u3001\u30d0\u30eb\u30b3\u30cb\u30fc\u3067\u6052\u4f8b\u306e\u201c\u30c8\u30e9\u30f3\u30d7\u30fb\u30c0\u30f3\u30b9\u201d\u3092\u62ab\u9732\u3057\u3001\u592b\u4eba\u3082\u3068\u3082\u306b\u8e0a\u308b\u306a\u3069\u3001\u5f0f\u5178\u306f\u7d42\u59cb\u3001\u795d\u8cc0\u30e0\u30fc\u30c9\u306b\u5305\u307e\u308c\u3066\u3044\u305f\u3068\u4f1d\u3048\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u8b70\u4f1a\u627f\u8a8d\u53ca\u3073\u5927\u7d71\u9818\u7f72\u540d\u306b\u81f3\u308b\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u7968\u5dee\u3053\u305d\u50c5\u5dee\u3060\u3063\u305f\u304c\u3001\u9032\u884c\u306f\u8fc5\u901f\u3060\u3063\u305f\u3002\u6cd5\u6848\u306f2025\u5e74\uff15\u670820\u65e5\u306b\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u3001\uff12\u65e5\u5f8c\u306e\uff15\u670822\u65e5\u306b\u306f\u8cdb\u6210215\u3001\u53cd\u5bfe214\u306e\u308f\u305a\u304b\uff11\u7968\u5dee\u3067\u4e0b\u9662\u3092\u901a\u904e\u3002\u305d\u306e\u5f8c\u3001\u6cd5\u6848\u306f\u4e0a\u9662\u306b\u9001\u3089\u308c\u3001\uff16\u670816\u65e5\u4ee5\u964d\u4e0a\u9662\u8ca1\u653f\u59d4\u54e1\u9577\u304c\u63d0\u793a\u3057\u305f\u4fee\u6b63\u6848\u306b\u57fa\u3065\u3044\u3066\u5be9\u8b70\u304c\u884c\u308f\u308c\u3001\uff17\u6708\uff11\u65e5\u306b\u8cdb\u621051\u3001\u53cd\u5bfe50\u3067\u53ef\u6c7a\u3055\u308c\u305f\uff08\u30d0\u30f3\u30b9\u526f\u5927\u7d71\u9818\u304c\u6c7a\u5b9a\u7968\u3092\u6295\u3058\u305f\uff09\u3002\u3055\u3089\u306b\u3001\uff17\u6708\uff13\u65e5\u306b\u306f\u4e0b\u9662\u306b\u304a\u3044\u3066\u4e0a\u9662\u4fee\u6b63\u6848\u304c\u8cdb\u6210218\u3001\u53cd\u5bfe214\u3067\u627f\u8a8d\u3055\u308c\u305f\u3002<\/p>\n<p>\u5305\u62ec\u4e88\u7b97\u6cd5\uff08\u30d1\u30c3\u30b1\u30fc\u30b8\u6cd5\uff09\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c15\u56de\u3011\u300c2025\u5e74\u30c8\u30e9\u30f3\u30d7\u7a0e\u5236\u6539\u9769\u300d\uff5e\u52a0\u901f\u3059\u308b\u300c\u30a2\u30e1\u30ea\u30ab\u56de\u5e30\u300d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-305\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c15\u56de\u3011<\/a>\u3067\u7d39\u4ecb\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u7167\u3057\u3066\u307b\u3057\u3044\uff08\u305f\u3060\u3057\u3001\u4e0a\u9662\u4fee\u6b63\u6848\u306e\u5185\u5bb9\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u6700\u7d42\u7684\u306b\u63a1\u6c7a\u3055\u308c\u305f\u6cd5\u6848\u304b\u3089\u524a\u9664\u3055\u308c\u305f\u56fd\u969b\u8ab2\u7a0e\u95a2\u9023\u306e\u6761\u9805\u3001\u3059\u306a\u308f\u3061\u300c\u5916\u56fd\u306e\u4e0d\u516c\u5e73\u306a\u7a0e\u5236\u3078\u306e\u5bfe\u6297\u898f\u5b9a\u300d\uff08\u4ee5\u4e0b\u300c\u7b2c899\u6761\u300d\u3068\u3082\u547c\u3076\uff09\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3002<!--more--><\/p>\n<p>\u5831\u5fa9\u7684\u3068\u8a00\u308f\u308c\u308b\u898f\u5b9a\u306e\u524a\u9664\u306e\u80cc\u666f\u306b\u306f\u30c9\u30e9\u30de\u304c\u3042\u3063\u305f\u3002G7\u5404\u56fd\u306f\u3001OECD\u306e\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u30d4\u30e9\u30fc\uff12\uff09\u300d\u3092\u7c73\u56fd\u4f01\u696d\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3067\u5408\u610f\u3057\u3001\u7c73\u56fd\u306f\u3053\u308c\u3068\u5f15\u304d\u63db\u3048\u306b\u300c\u5bfe\u6297\u898f\u5b9a\u300d\u3092\u6cd5\u6848\u304b\u3089\u524a\u9664\u3059\u308b\u3068\u3044\u3046\u201c\u30c7\u30a3\u30fc\u30eb\u201d\u3092\u6210\u7acb\u3055\u305b\u305f\u3002\uff16\u670828\u65e5\u306b\u7dca\u6025\u306b\u767a\u51fa\u3055\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/policy\/international_policy\/convention\/g7\/g7_20250628_1.pdf\" target=\"_blank\" rel=\"noopener\">\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308bG7\u58f0\u660e<\/a>\u300d\u306b\u3088\u308a\u3001\u6b27\u5dde\u3084\u65e5\u672c\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u7c73\u56fd\u306b\u304a\u3044\u3066\u201c\u5831\u5fa9\u7684\u201d\u306a\u8ffd\u52a0\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u614b\u306f\u56de\u907f\u3055\u308c\u305f\u3002\u65e5\u672c\u3092\u542b\u3080G7\u304c\u4e3b\u5c0e\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057 \u201c\u7dca\u6025\u907f\u96e3\u201d\u304c\u5b9f\u73fe\u3057\u305f\u3053\u3068\u306f\u524d\u4f8b\u306e\u306a\u3044\u3053\u3068\u3067\u3042\u308a\u3001\u5927\u3044\u306b\u6b53\u8fce\u3057\u305f\u3044\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u56fd\u969b\u8ab2\u7a0e\u3092\u3081\u3050\u308b\u5354\u8b70\u3084\u3001OECD\u306b\u304a\u3051\u308b\u591a\u56fd\u9593\u306e\u5354\u8abf\u4f53\u5236\u306b\u306f\u3001\u4eca\u5f8c\u3082\u8a66\u7df4\u304c\u7d9a\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u5916\u56fd\u306e\u4e0d\u516c\u5e73\u306a\u7a0e\u5236\u3078\u306e\u5831\u5fa9\u7684\u306a\u300c\u5bfe\u6297\u898f\u5b9a\u300d<\/strong><\/h4>\n<p>\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3068\u3057\u3066\u3001\u5305\u62ec\u4e88\u7b97\u6cd5\uff08\u30d1\u30c3\u30b1\u30fc\u30b8\u6cd5\uff09\u306f\u3001\u5185\u56fd\u6b73\u5165\u6cd5\u306b\u65b0\u305f\u306b\u7b2c899\u6761\u3092\u8ffd\u52a0\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u305f\u3002\u3053\u306e\u6761\u9805\u306f\u3001\u5916\u56fd\u306b\u3088\u308b\u300c\u4e0d\u516c\u6b63\u306a\u300d\u8ab2\u7a0e\u63aa\u7f6e\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0d\u516c\u6b63\u306a\u5916\u56fd\u7a0e\u3068\u3057\u3066\u6cd5\u5f8b\u306b\u5217\u6319\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u3084OECD\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u7279\u306bUTPR\uff09\u3092\u7c73\u56fd\u4f01\u696d\u306b\u9069\u7528\u3059\u308b\u56fd\u3092\u5bfe\u8c61\u306b\u3001\u305d\u306e\u8ab2\u7a0e\u304c\u7d99\u7d9a\u3055\u308c\u308b\u9650\u308a\u3001\u304b\u304b\u308b\u56fd\u306e\u4f01\u696d\u3084\u500b\u4eba\u306b\u5bfe\u3057\u3066\u6700\u5927\u306720\uff05\uff08\u4e0b\u9662\u6848\uff09\u53c8\u306f15\uff05\uff08\u4e0a\u9662\u4fee\u6b63\u6848\uff09\u307e\u3067\u306e\u8ffd\u52a0\u8ab2\u7a0e\u3092\u884c\u3046\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c15\u56de\u3011\u300c2025\u5e74\u30c8\u30e9\u30f3\u30d7\u7a0e\u5236\u6539\u9769\u300d\uff5e\u52a0\u901f\u3059\u308b\u300c\u30a2\u30e1\u30ea\u30ab\u56de\u5e30\u300d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-305\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c15\u56de\u3011<\/a>\u300c\u5916\u56fd\u306e\u4e0d\u516c\u6b63\u306a\u7a0e\u5236\u3078\u306e\u5bfe\u6297\u898f\u5b9a\u300d\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>\u3053\u306e\u898f\u5b9a\u304c\u3001\uff15\u6708\u672b\u306b\u4e0b\u9662\u3067\u53ef\u6c7a\u3055\u308c\u305f\u6cd5\u6848\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5831\u9053\u7b49\u3067\u5e83\u304f\u77e5\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u7c73\u56fd\u306b\u6295\u8cc7\u3057\u3066\u3044\u308b\u5916\u56fd\u4f01\u696d\u306e\u9593\u306b\u5927\u304d\u306a\u885d\u6483\u304c\u8d70\u3063\u305f\u3002\uff16\u6708\uff19\u65e5\u306e\u5831\u9053\uff08Financial Times\u300cExecutives converge on Washington to halt Trump\u2019s foreign investment tax\u300d\uff09\u306b\u3088\u308c\u3070\u3001\u4e16\u754c\u306e\u5927\u624b\u4f01\u696d\u6570\u5341\u793e\u306e\u5e79\u90e8\u304c\u3001\u3053\u306e\u898f\u5b9a\u306e\u6210\u7acb\u306b\u53cd\u5bfe\u3059\u308b\u305f\u3081\u306b\u30ef\u30b7\u30f3\u30c8\u30f3\u3092\u8a2a\u308c\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u3068\u3044\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u30d4\u30e9\u30fc\uff12\u30fb\u56fd\u969b\u8ab2\u7a0e\u306b\u5bfe\u3059\u308b\u30b9\u30bf\u30f3\u30b9<\/strong><\/h4>\n<p>2025\u5e74\uff16\u670811\u65e5\u3001\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\u304c\u958b\u50ac\u3057\u305f\u516c\u8074\u4f1a\u306b\u304a\u3044\u3066\u3001\u30d9\u30c3\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306f\uff15\u6642\u9593\u8fd1\u304f\u306b\u53ca\u3076\u8cea\u7591\u5fdc\u7b54\u306b\u81e8\u307f\u3001\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u4e0b\u306b\u304a\u3051\u308b\u56fd\u969b\u8ab2\u7a0e\u653f\u7b56\u306e\u57fa\u672c\u7684\u306a\u7acb\u5834\u3092\u660e\u78ba\u306b\u8ff0\u3079\u305f\uff08\u8cea\u7591\u306f\u30b8\u30a7\u30a4\u30bd\u30f3\u30fb\u30b9\u30df\u30b9\u6b73\u5165\u59d4\u54e1\u9577\uff08\u5171\u548c\u515a\uff09\u3001\u30ed\u30f3\u30fb\u30a8\u30b9\u30c6\u30b9\u8b70\u54e1\uff08\u5171\u548c\u515a\uff09\u306b\u3088\u308b\uff09\u3002<\/p>\n<p>\u305d\u306e\u767a\u8a00\u5185\u5bb9\u3092\u4ee5\u4e0b\u306b\u629c\u7c8b\u3059\u308b\u3002<\/p>\n<ul>\n<li>\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306f\uff08OECD\u306e\u8b70\u8ad6\u306b\u304a\u3044\u3066\uff09\u8ab2\u7a0e\u4e3b\u6a29\u3092\u4ed6\u56fd\u306b\u59d4\u306d\u305f\u304c\u3001\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306f\u305d\u308c\u3092\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u672c\u6cd5\u6848\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u63aa\u7f6e\u306f\u3001\u7c73\u56fd\u306e\u8ca1\u653f\u4e3b\u6a29\u3092\u660e\u78ba\u306b\u4e3b\u5f35\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/li>\n<li>\u7c73\u56fd\u306e\u7a0e\u5236\u306f\u3001\u30d4\u30e9\u30fc\uff12\u3068\u547c\u3070\u308c\u308bOECD\u306e\u5236\u5ea6\u3068\u5171\u5b58\u3059\u308b\uff08stand next to\uff09\u5f62\u3067\u5b58\u5728\u3059\u308b\u3002<\/li>\n<li>\u4ed6\u306e\u56fd\u3005\u304c\u81ea\u3089\u306e\u8ca1\u653f\u30fb\u8ab2\u7a0e\u4e3b\u6a29\u3092\u4ed6\u56fd\u306b\u59d4\u306d\u308b\u306e\u306f\u81ea\u7531\u3060\u304c\u3001\u7c73\u56fd\u306f\u305d\u306e\u3088\u3046\u306a\u9053\u3092\u9078\u3070\u306a\u3044\u3002<\/li>\n<li>\u3053\u306e\u6cd5\u6848\u306e\u76ee\u7684\u306f\u3001\u5831\u5fa9\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u8ca1\u6e90\u306e\u78ba\u4fdd\u3067\u3042\u308b\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u3001\u6b27\u5dde\u306e\u3042\u308b\u56fd\u304c\u7c73\u56fd\u4f01\u696d\u306b\u4e0d\u5f53\u306a\u8ab2\u7a0e\u3092\u884c\u3044\u3001\u7c73\u56fd\u306e\u7a0e\u53ce\u3092\u596a\u3046\u3088\u3046\u306a\u3053\u3068\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u8cac\u4efb\u306f\u5f53\u8a72\u56fd\u306e\u4f01\u696d\u306b\u53ca\u3076\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5916\u56fd\u4f01\u696d\u306f\u81ea\u56fd\u653f\u5e9c\u306b\u50cd\u304d\u304b\u3051\u308b\u3079\u304d\u3067\u3042\u308b\u3002\u5916\u56fd\u4f01\u696d\u304c\u30ed\u30d3\u30fc\u6d3b\u52d5\u3092\u884c\u3046\u3079\u304d\u76f8\u624b\u306f\u7c73\u56fd\u653f\u5e9c\u3067\u306f\u306a\u304f\u3001\u81ea\u56fd\u653f\u5e9c\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u7c73\u56fd\u8b70\u4f1a\u3092\u52d5\u304b\u3057\u305f\u300cG7\u58f0\u660e\u300d<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u300c\u5916\u56fd\u306e\u4e0d\u516c\u6b63\u306a\u7a0e\u5236\u3078\u306e\u5bfe\u6297\u63aa\u7f6e\u300d\uff08\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c899\u6761\uff09\u3092\u3081\u3050\u308b\u52d5\u5411\u3092\u6642\u7cfb\u5217\u3067\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\u3011\u5bfe\u6297\u898f\u5b9a\uff08\u7b2c899\u6761\uff09\u3092\u3081\u3050\u308b\u4e3b\u306a\u52d5\u304d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269420\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2.png\" alt=\"5\u670822\u65e5 \u4e0b\u9662\u3067\u6cd5\u6848\u3092\u627f\u8a8d \u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u30fbUTPR\u3092\u5c0e\u5165\u3059\u308b\u56fd\u306e\u4f01\u696d\u7b49\u306b\u6700\u592720\uff05\u306e\u8ffd\u52a0\u8ab2\u7a0e\u3092\u8ab2\u3059\u898f\u5b9a\u3092\u542b\u3080 \u5916\u56fd\u4f01\u696d\u306b\u3088\u308b\u30ed\u30d3\u30a4\u30f3\u30b0\u6d3b\u52d5 \u30ef\u30b7\u30f3\u30c8\u30f3\u306b\u3066\u6709\u529b\u5916\u56fd\u4f01\u696d\u304c\u898f\u5b9a\u306e\u524a\u9664\u3092\u8981\u8acb 6\u670811\u65e5 \u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a \u516c\u8074\u4f1a \u30d9\u30c3\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\uff1a\u300c\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u306f\u8ab2\u7a0e\u4e3b\u6a29\u3092\u4ed6\u56fd\u306b\u59d4\u306d\u305f\u304c\u3001\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306f\u305d\u3046\u3057\u306a\u3044\u300d 6\u670816\u65e5 \u4e0a\u9662\u6848\u63d0\u793a \u4e0a\u4e57\u305b\u8ab2\u7a0e\u306e\u4e0a\u9650\u309215\uff05\u306b\u5f15\u4e0b\u3052 6\u670820\u65e5 \u8ca1\u52d9\u7701\u8a18\u8005\u4f1a\u898b \u52a0\u85e4\u52dd\u4fe1\u8ca1\u52d9\u5927\u81e3\u300c\u65e2\u306b\u7c73\u56fd\u653f\u5e9c\u53ca\u3073\u9023\u90a6\u8b70\u4f1a\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u61f8\u5ff5\u3092\u4f1d\u3048\u3066\u3044\u308b\u300d 6\u670826\u65e5 \u4e0a\u9662\u30fb\u4e0b\u9662\u59d4\u54e1\u9577\u306b\u3088\u308b\u5171\u540c\u58f0\u660e \u30d9\u30c3\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306e\u8981\u8acb\u306b\u57fa\u3065\u304d\u3001\u8fd1\u304f\uff27\uff17\u3067\u56fd\u969b\u5408\u610f\u304c\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001899\u6761\u3092\u6cd5\u6848\u304b\u3089\u524a\u9664 6\u670828\u65e5 \uff27\uff17\u58f0\u660e\u306e\u767a\u8868 OECD\u30d4\u30e9\u30fc2\u3092\u7c73\u56fd\u4f01\u696d\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3067\u5408\u610f \u540c\u65e5 OECD\u4e8b\u52d9\u7dcf\u9577\u306e\u58f0\u660e \uff27\uff17\u58f0\u660e\u3092\u6b53\u8fce 7\u67084\u65e5 \u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u304c\u6cd5\u6848\u306b\u7f72\u540d \u6210\u7acb\u3057\u305f\u6cd5\u5f8b\u306b\u306f\u7b2c899\u6761\u306f\u542b\u307e\u308c\u305a\" width=\"1309\" height=\"786\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2-1024x615.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2-768x461.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/kokusairepo16-1-2-600x360.png 600w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7dca\u6025\u306b\u51fa\u3055\u308c\u305f\u300cG7\u58f0\u660e\u300d\u3068\u305d\u308c\u3092\u53d7\u3051\u305f\u7c73\u56fd\u8ca1\u52d9\u7701\u30fb\u8b70\u4f1a\u6307\u5c0e\u90e8\u306e\u30b9\u30d4\u30fc\u30c7\u30a3\u306a\u8abf\u6574\u306f\u3001\u6700\u7d42\u7684\u306b\u300c\u5831\u5fa9\u898f\u5b9a\uff08\u7b2c899\u6761\uff09\u300d\u306e\u524a\u9664\u3068\u3044\u3046\u7d50\u679c\u3092\u5c0e\u3044\u305f\u3002\u95a2\u4fc2\u8005\u306e\u624b\u8155\u306b\u306f\u6ce8\u76ee\u3057\u3066\u304a\u304f\u3079\u304d\u3060\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u7c73\u56fd\u306e\u5b8c\u5168\u306a\u9069\u7528\u9664\u5916<\/strong><\/h4>\n<p>G7\u58f0\u660e\u306f\u3001\u7c73\u56fd\u306b\u306f\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\uff08GILTI\uff09\u304c\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u305f\u300c\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\uff08a side-by-side system\uff09\u300d\u3092\u63b2\u3052\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u30ec\u30c8\u30ea\u30c3\u30af\u3067\u3042\u308d\u3046\u3002\u5b9f\u8cea\u7684\u306b\u306f\u7c73\u56fd\u4f01\u696d\u3092\u30d4\u30e9\u30fc\uff12\u306e\u9069\u7528\u9664\u5916\u3068\u3059\u308b\u3068\u660e\u8a00\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\">\u300c\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u7c73\u56fd\u89aa\u4f1a\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u3001\u7c73\u56fd\u5185\u5229\u76ca\u53ca\u3073\u7c73\u56fd\u5916\u5229\u76ca\u306e\u53cc\u65b9\u306b\u3064\u3044\u3066\u3001 \u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u53ca\u3073\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u304b\u3089\u5b8c\u5168\u306b\u514d\u9664\u3059\u308b\u300d\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4e16\u754c\u3067\u6700\u591a\u6570\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u64c1\u3059\u308b\u7c73\u56fd\u304c\u30d4\u30e9\u30fc\uff12\u306e\u5b9f\u65bd\u306b\u53c2\u52a0\u3057\u306a\u3044\u3070\u304b\u308a\u304b\u3001UTPR\u3092\u5c0e\u5165\u3059\u308b\u56fd\u306b\u5bfe\u3057\u3066\u5831\u5fa9\u7684\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u5185\u5bb9\u306e\u56fd\u5185\u6cd5\uff08\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c899\u6761\uff09\u3092\u5236\u5b9a\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u305f\u3053\u3068\u306f\u3001\u308f\u304c\u56fd\u7b49\u304c\u5c0e\u5165\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3092\u57fa\u790e\u4ed8\u3051\u308b\u56fd\u969b\u5408\u610f\u306e\u6b63\u5f53\u6027\u305d\u306e\u3082\u306e\u306b\u7591\u5ff5\u3092\u751f\u3058\u3055\u305b\u304b\u306d\u306a\u3044\u72b6\u6cc1\u3060\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4eca\u56de\u306eG7\u58f0\u660e\u306b\u304a\u3044\u3066\u7c73\u56fd\u3092\u542b\u3080\u4e3b\u8981\u56fd\u304c\u3001OECD\u30d4\u30e9\u30fc\uff12\u306e\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u8ab2\u7a0e\u3092\u3081\u3050\u3063\u3066\u5171\u901a\u8a8d\u8b58\u306b\u9054\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u3046\u3057\u305f\u7dca\u5f35\u306f\u548c\u3089\u3044\u3060\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u5b9f\u65bd\u306e\u305f\u3081\u306e\u6280\u8853\u7684\u306a\u5236\u5ea6\u6574\u5099\u306f\u3053\u308c\u304b\u3089<\/strong><\/h4>\n<p>G7\u58f0\u660e\u3067\u306f\u3001\u300c\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u300d\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u4f5c\u696d\u306f\u3001\u30d4\u30e9\u30fc\uff12\u5168\u4f53\u306e\u7c21\u7d20\u5316\u4f5c\u696d\u3068\u4e26\u884c\u3057\u3066\u9032\u3081\u3089\u308c\u308b\u65e8\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u4eca\u56de\u306e\u5408\u610f\u306b\u3088\u308a\u30d4\u30e9\u30fc\uff12\u306e\u3055\u3089\u306a\u308b\u5236\u5ea6\u6574\u5099\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u3092\u8a8d\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u3059\u3067\u306b\u30d4\u30e9\u30fc\uff12\u306e\u5236\u5ea6\u3092\u5c0e\u5165\u6e08\u307f\u306e\u56fd\u3005\uff08\u65e5\u672c\u3092\u542b\u3080\uff09\u306b\u304a\u3044\u3066\u3082\u3001\u56fd\u5185\u6cd5\u306e\u898b\u76f4\u3057\u3084\u8ffd\u52a0\u7684\u306a\u7acb\u6cd5\u4f5c\u696d\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002\u3068\u308a\u308f\u3051\u3001\u7c73\u56fd\u3068\u306e\u5236\u5ea6\u7684\u6574\u5408\u6027\u3084\u9069\u7528\u9664\u5916\u3092\u524d\u63d0\u3068\u3057\u305f\u65b0\u305f\u306a\u67a0\u7d44\u307f\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u5236\u5ea6\u306e\u5275\u8a2d\u7684\u306a\u8abf\u6574\u306f\u907f\u3051\u3089\u308c\u306a\u3044\u3068\u307f\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u30d4\u30f3\u30c1\u3092\u30c1\u30e3\u30f3\u30b9\u306b\uff1a\u5927\u5e45\u306a\u7c21\u7d20\u5316\u3092\u691c\u8a0e\u3059\u308b\u5951\u6a5f\u3068\u3059\u3079\u304d<\/strong><\/h4>\n<p>G7\u58f0\u660e\u304c\u793a\u3059\u3088\u3046\u306b\u3001\u5236\u5ea6\u6574\u5099\u306f\u30d4\u30e9\u30fc\uff12\u5168\u4f53\u306e\u7c21\u7d20\u5316\u4f5c\u696d\u3068\u4e00\u4f53\u3067\u884c\u3046\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7279\u306b\u7126\u70b9\u3068\u306a\u308b\u306e\u304c\u3001\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3042\u308b\u3002\u73fe\u884c\u306eOECD\u30d4\u30e9\u30fc\uff12\u306f\u300c\u56fd\u5225\u5b9f\u52b9\u7a0e\u7387\u300d\u306e\u7b97\u5b9a\u3092\u6c42\u3081\u3066\u3044\u308b\u304c\u3001\u7c73\u56fd\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3042\u308bGILTI\uff08Global Intangible Low-Taxed Income\uff09\u306f\u3001\u56fd\u5225\u3067\u306f\u306a\u304f\u5916\u56fd\u5b50\u4f1a\u793e\u5168\u4f53\u3092\u901a\u3058\u305f\u8a08\u7b97\u65b9\u6cd5\uff08Global Blending\uff09\u306b\u3088\u308b\u5e73\u5747\u30d9\u30fc\u30b9\u3067\u306e\u8ab2\u7a0e\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u4e21\u8005\u306b\u306f\u660e\u78ba\u306a\u5236\u5ea6\u7684\u5dee\u7570\u304c\u3042\u308b\u3002\u56fd\u5225\u8a08\u7b97\u306f\u5236\u5ea6\u3092\u8457\u3057\u304f\u8907\u96d1\u5316\u3057\u3066\u304a\u308a\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30fb\u7a0e\u52d9\u5f53\u5c40\u306e\u4e8b\u52d9\u8ca0\u62c5\u306e\u5927\u304d\u306a\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u56fd\u5225\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u300d\u3084\u300cUTPR\u300d\u306f\u3001\u672c\u6765\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\uff08EU\u57df\u5185\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\uff09\u3084\u3001GILTI\u5236\u5ea6\u3092\u6709\u3059\u308b\u7c73\u56fd\u306e\u3088\u3046\u306a\u56fd\u3005\u306b\u5bfe\u3057\u3066\u3001\u30d4\u30e9\u30fc\uff12\u306b\u6e96\u62e0\u3057\u305f\u56fd\u5185\u6cd5\u306e\u6574\u5099\u3092\u4fc3\u3059\u5236\u5ea6\u7684\u5727\u529b\u3068\u3057\u3066\u6a5f\u80fd\u3055\u305b\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u8a2d\u8a08\u3055\u308c\u305f\u5074\u9762\u304c\u3042\u308b\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<p>\u3068\u3044\u3046\u306e\u3082\u3001\u3053\u308c\u3089\u306e\u56fd\u304c\u30d4\u30e9\u30fc\uff12\u3092\u5c0e\u5165\u3057\u306a\u3044\u5834\u5408\u3001\u4ed6\u56fd\u304c\u305d\u308c\u3089\u306e\u56fd\u306e\u7a0e\u8ca0\u62c5\u306e\u4f4e\u3044\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u81ea\u56fd\u4f01\u696d\u306b\u4e0d\u5229\u76ca\u304c\u53ca\u3076\u304a\u305d\u308c\u304c\u3042\u308b\uff08\u4eca\u56de\u306e\u7c73\u8b70\u4f1a\u306e\u53cd\u5fdc\u306f\u305d\u308c\u3092\u5b9f\u8a3c\u3057\u3066\u3044\u308b\uff09\u3002\u3053\u306e\u3088\u3046\u306a\u7d4c\u6e08\u7684\u4e0d\u5747\u8861\u3092\u56de\u907f\u3057\u3001\u5404\u56fd\u306e\u30d4\u30e9\u30fc\uff12\u3078\u306e\u53c2\u52a0\u3092\u4fc3\u3059\u4ed5\u7d44\u307f\u3068\u3057\u3066\u3001\u56fd\u5225\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u3084UTPR\u304c\u5c0e\u5165\u3055\u308c\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7c73\u56fd\u304c\u30d4\u30e9\u30fc\uff12\u304b\u3089\u5b8c\u5168\u306b\u9069\u7528\u9664\u5916\u3055\u308c\u308b\u65b9\u91dd\u304c\u3001G7\u5408\u610f\u306b\u3088\u3063\u3066\u660e\u78ba\u306b\u3055\u308c\u305f\u73fe\u5728\u3001\u3053\u3046\u3057\u305f\u5236\u5ea6\u8a2d\u8a08\u306f\u3001\u305d\u3082\u305d\u3082\u306e\u5c0e\u5165\u76ee\u7684\u3092\u55aa\u5931\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> EU\u6307\u4ee4\u306e\u6539\u5b9a\u306f\u53ef\u80fd\u306a\u306e\u304b<\/strong><\/h4>\n<p>2022\u5e7412\u6708\u306b\u63a1\u629e\u3055\u308c\u305fEU\u7406\u4e8b\u4f1a\u6307\u4ee4\u306b\u57fa\u3065\u304d\u3001EU\u52a0\u76df\u56fd\u306fUTPR\u306e\u5c0e\u5165\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u30012025\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306eEU\u6307\u4ee4\u306f\u3001OECD\u306b\u3088\u308b\u30d4\u30e9\u30fc\uff12\u30eb\u30fc\u30eb\u306e\u5c65\u884c\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002EU\u306b\u304a\u3051\u308b\u7a0e\u5236\u95a2\u9023\u306e\u6c7a\u5b9a\u306b\u306f\u52a0\u76df27\u30f6\u56fd\u3059\u3079\u3066\u306e\u540c\u610f\uff08\u5168\u4f1a\u4e00\u81f4\uff09\u304c\u5fc5\u8981\u3067\u3042\u308a\u30012022\u5e74\u306e\u5408\u610f\u3082\u7d06\u4f59\u66f2\u6298\u3092\u7d4c\u3066\u4f55\u3068\u304b\u9054\u6210\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u4e00\u5ea6\u63a1\u629e\u3055\u308c\u305f\u6307\u4ee4\u3092\u898b\u76f4\u3059\u306b\u306f\u5927\u304d\u306a\u653f\u6cbb\u7684\u56f0\u96e3\u3092\u4f34\u3046\u3068\u8a00\u308f\u308c\u3066\u304d\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306eG7\u5408\u610f\u306b\u5bfe\u3057\u3066\u3001G7\u306b\u53c2\u52a0\u3057\u3066\u3044\u306a\u3044EU\u52a0\u76df\u56fd\uff08\u4f8b\uff1a\u30dd\u30fc\u30e9\u30f3\u30c9\u3001\u30cf\u30f3\u30ac\u30ea\u30fc\u306a\u3069\uff09\u304c\u3069\u306e\u3088\u3046\u306b\u53d7\u3051\u6b62\u3081\u3066\u3044\u308b\u304b\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u304f\u3001EU\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u6307\u4ee4\u3092\u5909\u66f4\u3067\u304d\u308b\u306e\u304b\u4eca\u5f8c\u306e\u898b\u901a\u3057\u3082\u4e0d\u900f\u660e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> OECD\u306e\u67a0\u7d44\u307f\u306b\u304a\u3051\u308b\u7dca\u5f35\u3068\u4eca\u5f8c\u306e\u8ab2\u984c<\/strong><\/h4>\n<p>\u7c73\u8b70\u4f1a\u4e8b\u52d9\u5c40\u306f\u3001\u30d4\u30e9\u30fc\uff12\u306e\u5b9f\u65bd\u306b\u3088\u308a\u7c73\u56fd\u306f10\u5e74\u9593\u3067\u6700\u59271,200\u5104\u30c9\u30eb\u3082\u306e\u7a0e\u53ce\u3092\u5931\u3046\u3068\u63a8\u8a08\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u61f8\u5ff5\u306b\u57fa\u3065\u304d\u3001\u8b70\u4f1a\uff08\u5171\u548c\u515a\uff09\u306f\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c899\u6761\u6848\uff08\u5bfe\u6297\u898f\u5b9a\uff09\u3092\u63d0\u51fa\u3057\u305f\u3002<\/p>\n<p>\u30d9\u30c3\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306e\u8a00\u8449\u3092\u501f\u308a\u308c\u3070\u3001\u7b2c899\u6761\u306f\u3042\u304f\u307e\u3067\u300c\u8ca1\u6e90\u78ba\u4fdd\u306e\u305f\u3081\u306e\u8ca1\u52d9\u6cd5\u6848\u3067\u3042\u308a\u3001\u5831\u5fa9\u6cd5\u6848\u3067\u306f\u306a\u3044\u300d\u3068\u3055\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u56fd\u969b\u5408\u610f\uff08OECD\u30d4\u30e9\u30fc\uff12\uff09\u306b\u57fa\u3065\u3044\u3066\u5236\u5ea6\uff08UTPR\uff09\u3092\u5c0e\u5165\u3057\u305f\u5404\u56fd\u306b\u5bfe\u3057\u3001\u8ffd\u52a0\u7684\u306a\u4e0a\u4e57\u305b\u8ab2\u7a0e\u3092\u884c\u3046\u5185\u5bb9\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u5916\u56fd\u306e\u4f01\u696d\u304b\u3089\u898b\u308c\u3070\u5408\u7406\u6027\u3092\u6b20\u304d\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u5831\u5fa9\u6761\u9805\u300d\u3068\u53d7\u3051\u53d6\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u5831\u5fa9\u8ab2\u7a0e\u306e\u56de\u907f\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u56fd\u969b\u5408\u610f\u306e\u5185\u5bb9\u3092\u4fee\u6b63\u3057\u3001\u7c73\u56fd\u4f01\u696d\u306b\u306f\u30d4\u30e9\u30fc\uff12\u3092\u9069\u7528\u3057\u306a\u3044\u3068\u3044\u3046\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\u3053\u3068\u306f\u3001\u7c73\u56fd\u306b\u300c\u5c48\u3057\u305f\u300d\u3068\u306e\u5370\u8c61\u3092\u4e0e\u3048\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u3068\u308a\u308f\u3051\u3001OECD\u306e\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08Inclusive Framework\uff09\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u3042\u308b\u56fd\u3084\u3001G7\u4ee5\u5916\u306e\u6b27\u5dde\u8af8\u56fd\u306e\u4e2d\u306b\u306f\u3001\u4eca\u56de\u306eG7\u5408\u610f\u306b\u5bfe\u3057\u3066\u56f0\u60d1\u3092\u793a\u3057\u3066\u3044\u308b\u56fd\u3082\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u3046\u3057\u305f\u4e2d\u3067\u3001OECD\u306e\u30de\u30c6\u30a3\u30a2\u30b9\u30fb\u30b3\u30fc\u30de\u30f3\u4e8b\u52d9\u7dcf\u9577\u304c\u65e9\u3005\u306b<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/en\/about\/news\/speech-statements\/2025\/06\/statement-by-the-oecd-secretary-general-on-g7-progress-on-international-tax-co-operation.html?adestraproject=OECD%20Tax%20News&amp;utm_campaign=Tax%20News%20Alert%2003-07-2025&amp;utm_content=Statement%20by%20the%20Secretary-General%20on%20G7%20progress%20on%20international%20tax%20co-operation&amp;utm_term=ctp&amp;utm_medium=email&amp;utm_source=Adestra\" target=\"_blank\" rel=\"noopener\">G7\u58f0\u660e\u3092\u6b53\u8fce\u3059\u308b\u58f0\u660e<\/a>\u3092\u767a\u8868\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001OECD\u4ee5\u5916\u306e\u56fd\u3005\u304c\u7570\u8ad6\u3092\u8868\u660e\u3057\u306b\u304f\u304f\u306a\u3063\u305f\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002OECD\u4e8b\u52d9\u7dcf\u9577\u306e\u5bfe\u5fdc\u306f\u3001\u3084\u3084\u65e9\u3059\u304e\u305f\u3068\u3044\u3046\u898b\u65b9\u3082\u3042\u308a\u5f97\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c899\u6761\u306e\u524a\u9664\u306b\u81f3\u308b\u7d4c\u7def\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u90e8\u304b\u3089\u898b\u3066\u3044\u308b\u9650\u308a\u3067\u306f\u4e0d\u660e\u306a\u70b9\u3082\u591a\u3044\u3002\u3068\u306f\u3044\u3048\u3001\uff16\u670826\u65e5\u306e\u6642\u70b9\u3067\u3001\u30d9\u30c3\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306f\u3001G7\u58f0\u660e\u304c28\u65e5\u306b\u6b63\u5f0f\u5408\u610f\u306b\u81f3\u308b\u524d\uff08\u304a\u305d\u3089\u304fG7\u5404\u56fd\u3068\u306e\u6298\u885d\u6bb5\u968e\uff09\u306b\u3001\u540c\u6761\u3092\u6cd5\u6848\u304b\u3089\u524a\u9664\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\u53ca\u3073\u4e0a\u9662\u8ca1\u653f\u59d4\u54e1\u9577\u306e<a href=\"https:\/\/www.finance.senate.gov\/chairmans-news\/chairman-crapo-and-chairman-smith-applaud-trump-administration-for-international-tax-agreement-protecting-american-workers-and-businesses\" target=\"_blank\" rel=\"noopener\">\u4e86\u89e3\u3092\u5f97\u3066\u3044\u305f<\/a>\u3002\u305d\u306e\u8fc5\u901f\u306a\u5224\u65ad\u3068\u653f\u6cbb\u7684\u8abf\u6574\u624b\u8155\u306f\u6ce8\u76ee\u306b\u5024\u3059\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u6307\u6458\u3057\u305f\u3068\u304a\u308a\u3001\u73fe\u5728\u306e\u30d4\u30e9\u30fc\uff12\u5236\u5ea6\u306b\u306f\u3001\u3088\u308a\u591a\u304f\u306e\u56fd\u306e\u53c2\u52a0\u3092\u4fc3\u3059\u4ed5\u7d44\u307f\u2500\u2500\u305f\u3068\u3048\u3070\u300c\u56fd\u5225\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d\u3084\u300cUTPR\u300d\u306a\u3069\u2500\u2500\u304c\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u4e16\u754c\u6700\u591a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u62b1\u3048\u308b\u7c73\u56fd\u3092\u30d4\u30e9\u30fc\uff12\u306e\u9069\u7528\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3059\u308b\u3068\u3044\u3046G7\u5408\u610f\u3092\u56fd\u969b\u793e\u4f1a\u304c\u53d7\u3051\u5165\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u3046\u3057\u305f\u5236\u5ea6\u8981\u7d20\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u306f\u518d\u691c\u8a0e\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3002\u3053\u308c\u3089\u306e\u898f\u5b9a\u306e\u5c0e\u5165\u3092\u4e3b\u5c0e\u3057\u305f\u3068\u63a8\u5bdf\u3055\u308c\u308bEU\u3084OECD\u306e\u30c6\u30af\u30ce\u30af\u30e9\u30fc\u30c8\u305f\u3061\u306f\u3001\u3053\u306e\u72b6\u6cc1\u3092\u3069\u306e\u3088\u3046\u306b\u6349\u3048\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u518d\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5236\u5ea6\u306e\u57f7\u884c\u306b\u4f34\u3046\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u3001\u3059\u306a\u308f\u3061\u5927\u5e45\u306a\u7c21\u7d20\u5316\u3092\u5ff5\u982d\u306b\u7f6e\u304f\u3079\u304d\u3067\u3042\u308b\u3002\u4eee\u306b\u3001\u30d4\u30e9\u30fc\uff12\u306e\u5236\u5ea6\u904b\u7528\u304c\u3001\u56fd\u5185\u6cd5\u306e\u307f\u3067\u5b8c\u7d50\u3059\u308b\u7c73\u56fd\u306eGILTI\u5236\u5ea6\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u7169\u96d1\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u7af6\u4e89\u6761\u4ef6\u306e\u516c\u5e73\u304c\u640d\u306a\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306e\u63aa\u7f6e\u306f\u3001\u201c\u7dca\u6025\u907f\u96e3\u201d\u3068\u3057\u3066\u306f\u5927\u6210\u529f\u3060\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u4eca\u5f8c\u3001\u771f\u306b\u554f\u308f\u308c\u308b\u306e\u306f\u3001\u56fd\u969b\u5354\u8abf\u3068\u7c73\u56fd\u306e\u8ca1\u653f\u4e3b\u6a29\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u3044\u304b\u306b\u3068\u308b\u304b\u3068\u3044\u3046\u96e3\u984c\u3067\u3042\u308b\u3002\u307e\u305f\u3001G7\u58f0\u660e\u306f\u3001\u6b27\u5dde\u7b49\u304c\u5c0e\u5165\u3057\u305f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u306f\u30ab\u30d0\u30fc\u3057\u3066\u304a\u3089\u305a\u3001\u4e0d\u516c\u6b63\u306a\u7a0e\u3068\u4e3b\u5f35\u3059\u308b\u7c73\u56fd\u3068\u306e\u9593\u3067\u554f\u984c\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u672c\u5f53\u306e\u8a66\u7df4\u306f\u3053\u308c\u304b\u3089\u59cb\u307e\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u653f\u6a29\u3068\u8b70\u4f1a\u306e\u30b9\u30bf\u30f3\u30b9\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306f\u3001\u4eca\u5f8c\u3001\u5b89\u5b9a\u7684\u306a\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u3092\u7c73\u56fd\u3068\u3068\u3082\u306b\u69cb\u7bc9\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u3001\u78ba\u304b\u306a\u652f\u3048\u3068\u306a\u308b\u306b\u9055\u3044\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f8\/14\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u7a3f\u3067\u306f\u3001\u6700\u7d42\u7684\u306b\u63a1\u6c7a\u3055\u308c\u305f\u6cd5\u6848\u304b\u3089\u524a\u9664\u3055\u308c\u305f\u56fd\u969b\u8ab2\u7a0e\u95a2\u9023\u306e\u6761\u9805\u3001\u3059\u306a\u308f\u3061\u300c\u5916\u56fd\u306e\u4e0d\u516c\u5e73\u306a\u7a0e\u5236\u3078\u306e\u5bfe\u6297\u898f\u5b9a\u300d\uff08\u4ee5\u4e0b\u300c\u7b2c899\u6761\u300d\u3068\u3082\u547c\u3076\uff09\u306b\u7126\u70b9\u3092\u5f53\u3066\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":[2399],"series":[2316],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 13:47:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269391"}],"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=269391"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269391\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269391"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269391"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}