{"id":270062,"date":"2025-09-11T10:15:00","date_gmt":"2025-09-11T01:15:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270062"},"modified":"2025-09-11T12:19:05","modified_gmt":"2025-09-11T03:19:05","slug":"international-article-317","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-317\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c18\u56de\u3011\u300cG7\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u5177\u4f53\u5316\u3068\u30d4\u30e9\u30fc\uff12\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-264988\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01.png\" alt=\"\" width=\"170\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01.png 1625w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-1024x706.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-768x530.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-1536x1060.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/kokusairepo01-600x414.png 600w\" sizes=\"(max-width: 170px) 100vw, 170px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cG7\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u5177\u4f53\u5316\u3068\u30d4\u30e9\u30fc\uff12\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u3000\u76f4\u6a39<\/strong><br \/>\n\uff08\u516c\u8ca1\uff09\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u30d5\u30a7\u30ed\u30fc<\/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>\u306f\u3058\u3081\u306b\uff1a\uff12\u3064\u306e\u300c\u56fd\u969b\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u300d\uff5e\u30d4\u30e9\u30fc\uff12\u3068\u7c73\u56fdNCTI\uff08\u65e7GILTI\uff09<\/strong><\/h4>\n<p>\uff16\u670828\u65e5\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\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306b\u6700\u4f4e\u9650\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u5236\u5ea6\u3068\u3057\u3066\u3001\u7c73\u56fd\u56fd\u5185\u6cd5\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3068\u3001OECD\u300c\u30d4\u30e9\u30fc\uff12\u300d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3092\u3001\u30d4\u30e9\u30fc\uff12\u3092\u30a2\u30e1\u30ea\u30ab\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306b\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u300c\u5171\u5b58\u300d\u3055\u305b\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u5171\u901a\u7406\u89e3\u3092\u793a\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3053\u3046\u3057\u305f\u300cG7\u58f0\u660e\u300d\u304c\u51fa\u3055\u308c\u305f\u80cc\u666f\u306b\u306f\u3001OECD\/G20\u30fbBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u3067\u5408\u610f\u3055\u308c\u305f\u300c\u30d4\u30e9\u30fc\uff12\u300d\u306e\u30eb\u30fc\u30eb\u306b\u5bfe\u3059\u308b\u7c73\u56fd\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u3068\u8b70\u4f1a\uff08\u5171\u548c\u515a\uff09\u306e\u5f37\u3044\u53cd\u767a\u304c\u3042\u308b\uff08\u8a73\u3057\u304f\u306f\u3001\u672c\u9023\u8f09<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-308\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c16\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308bG7\u58f0\u660e\u306e\u6982\u8981\uff082025\u5e74\uff16\u670828\u65e5\uff09\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u7c73\u56fd\u8ca1\u52d9\u9577\u5b98\u306f\u3001\u672c\u5e74\u306f\u3058\u3081\u3001OECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u3067\u5408\u610f\u3055\u308c\u305f\uff08140\u3042\u307e\u308a\u306e\u56fd\u306b\u3088\u308b\uff09\u300c\u7b2c\uff12\u306e\u67f1\u300d\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u306b\u5bfe\u3059\u308b\u7c73\u56fd\u306e\u61f8\u5ff5\u3092\u8868\u660e\u3057\u305f\u3002<\/li>\n<li>\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u306f\u3001\u7c73\u56fd\u56fd\u5185\u6cd5\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u7c73\u56fd\u8ca1\u52d9\u9577\u5b98\u306f\u3001OECD\u5305\u6442\u7684\u67a0\u7d44\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08IIR\u53ca\u3073UTPR\uff09\u3092\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u5b8c\u5168\u306b\u514d\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u300c\u5171\u5b58\u300d\u3055\u305b\u308b\u89e3\u6c7a\u7b56\u3092\u63d0\u793a\u3057\u305f\u3002<\/li>\n<li>\u4e21\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u306e\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u3088\u308a\u5927\u304d\u306a\u5b89\u5b9a\u6027\u3068\u78ba\u5b9f\u6027\u3092\u63d0\u4f9b\u3057\u5f97\u308b\u3068\u3044\u3046\u7406\u89e3\u304c\u5171\u6709\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306fIIR\u53ca\u3073UTPR\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff09\u306e\u9069\u7528\u304b\u3089\u5b8c\u5168\u306b\u514d\u9664\u3059\u308b\u3002<\/li>\n<li>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u4f5c\u696d\u3092\u884c\u3046\u3002\u300c\u7b2c\uff12\u306e\u67f1\u300d\u306e\u57f7\u884c\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7c21\u7d20\u5316\u306e\u4f5c\u696d\u3001\u9084\u4ed8\u306a\u3057\u3068\u9084\u4ed8\u3042\u308a\u306e\u7a0e\u984d\u63a7\u9664\uff08\u512a\u9047\u7a0e\u5236\uff09\u306e\u53d6\u6271\u3044\u306e\u6574\u5408\u6027\u3092\u9ad8\u3081\u308b\u4f5c\u696d\u3092\u884c\u3046\u3002<\/li>\n<li>899\u6761\uff08\u5bfe\u6297\u898f\u5b9a\uff09\u3092\u524a\u9664\u3059\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 24px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u3000\u7b46\u8005\u306b\u3088\u308b\u8981\u7d04\u3092\u542b\u3080<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000Net CFC Teested Income\uff08NCTI\u30fb\u300cCFC\u5bfe\u8c61\u6240\u5f97\u7d14\u984d\u7a0e\u5236\u300d\u3002\u65e7GILTI\uff09\u3002NCTI\u306f\u3001\u7c73\u56fd\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308bCFC\u306e\u300c\u30c6\u30b9\u30c8\u6240\u5f97\u7d14\u984d\u300d\u3092\u5373\u6642\u5408\u7b97\u8ab2\u7a0e\u3059\u308b\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3067\u30012025\u5e74\u6cd5\uff08OBBBA\uff09\u3067GILTI\u3092\u6539\u79f0\u3002\u3053\u306e\u307b\u304b\u3001\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u304c2022\u5e74\u306b\u5c0e\u5165\u3057\u305f\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304c10\u5104\u30c9\u30eb\u8d85\u306e\u6cd5\u4eba\u306b\u5bfe\u3059\u308b15\uff05\u306e\u30df\u30cb\u30de\u30e0\u7a0e\uff08CAMT\u30fbCorprate Alternative Minimum Tax,\u6cd5\u4eba\u5411\u3051\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u7a0e\uff09\u304c\u3042\u308b\u3002<\/span><\/p>\n<p>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u3044\u3066\u306eG7\u5408\u610f\u306f\u3001<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u4e00\u65b9\u3067\u306f\u3001\u300c\u5916\u56fd\u306e\u4e0d\u516c\u6b63\u306a\u7a0e\u5236\u3078\u306e\u5bfe\u6297\u63aa\u7f6e\u300d\u3092\u7acb\u6cd5\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u305f\u7c73\u56fd\u8b70\u4f1a\u3092\u52d5\u304b\u3057\u3001\u4e0b\u9662\u30fb\u4e0a\u9662\u3067\u305d\u308c\u305e\u308c\u627f\u8a8d\u3055\u308c\u3001\u4e21\u9662\u3067\u306e\u8abf\u6574\u305d\u3057\u3066\u63a1\u6c7a\u306b\u9032\u3082\u3046\u3068\u3057\u3066\u3044\u305f\u3044\u308f\u3086\u308b\u5831\u5fa9\u6761\u9805\uff08\u5185\u56fd\u6b73\u5165\u6cd5899\u6761\uff09\u306e\u524a\u9664\u3092\u5b9f\u73fe\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 20px; padding-left: 30px;\">\u4ed6\u65b9\u3001\u7c73\u56fd\u306e\u5b8c\u5168\u9664\u5916\u3092\u8a8d\u3081\u305f\u3053\u3068\u3067\u3001OECD\u306e\u30d4\u30e9\u30fc\uff12\u306f\u5168\u3066\u306e\u56fd\u306b\u9069\u7528\u3055\u308c\u308b\u539f\u5247\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u3068\u3082\u8a00\u3048\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u30d4\u30e9\u30fc\uff12\u306b\u304a\u3051\u308b15\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u8a2d\u8a08\u3084\u904b\u7528\u306e\u4e00\u90e8\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u751f\u3058\u305f\u3002<\/p>\n<p>\u65e5\u672c\u306f\u7c73\u56fd\u306b\u6b21\u3050\u4e16\u754c\u7b2c\uff12\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u5927\u56fd\u3067\u3042\u308a\u300115\uff05\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u305f\u3081\u306e\uff13\u3064\u306e\u5236\u5ea6\u3001\u3059\u306a\u308f\u3061\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u3001\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u3001\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff09\u3092\u3059\u3079\u3066\u56fd\u5185\u6cd5\u306b\u5c0e\u5165\u6e08\u3067\u3042\u308a\u3001\u65bd\u884c\u3082\u59cb\u307e\u3063\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\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;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6700\u521d\u306e\u60c5\u5831\u7533\u544a\u306f\u3001<span style=\"color: #800080;\">\u2460<\/span>IIR\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff18\u5e74\uff19\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3055\u308c\u308b\u3002<span style=\"color: #800080;\">\u2461<\/span>UTPR\u3001QDMTT\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c10\u5e74\uff19\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3055\u308c\u308b\u3002<\/span><\/p>\n<p>\u3053\u306e\u5ea6\u3001\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u4e2d\u306b\u5b9f\u88c5\u3057\u3001\u57f7\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306eOECD\u5185\u90e8\u306e\u691c\u8a0e\u306e\u4e00\u90e8\u304c\u5831\u9053\u7b49\u306b\u3088\u308a\u975e\u516c\u5f0f\u306b\u77e5\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\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;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000Bloomberg\u300cOECD Proposes Changes to Global Tax Deal to Aease US\uff08\uff12\uff09\u300d\uff082025.8.21\uff09\u3001Tax Notes\u300cConfidential OECD Documents Outline Potential Piller \uff12 Changes\u300d\uff082025.9.2\uff09<\/span><\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u65e5\u672c\u53ca\u3073\u65e5\u672c\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3068\u3063\u3066\u95a2\u4fc2\u304c\u5927\u304d\u3044\u4e8b\u9805\u3001\u3059\u306a\u308f\u3061\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068CFC\u7a0e\u5236\u306e\u95a2\u4fc2\u3001\u512a\u9047\u7a0e\u5236\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u8a08\u7b97\u306e\u95a2\u4fc2\u3001\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5728\u308a\u65b9\u3092\u5de1\u308b\u30dd\u30ea\u30b7\u30fc\u53ca\u3073\u6280\u8853\u7684\u306a\u554f\u984c\u3092\u53d6\u308a\u4e0a\u3052\u3066\u307f\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u65bd\u884c\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<ul>\n<li>IIR\u306f\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u304a\u308a\uff08\u4ee4\u548c\uff15\u5e74\u6539\u6b63\u6cd5\u9644\u524711\uff09\u3001UTPR\u53ca\u3073QDMTT\u306f\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u4ee4\u548c\uff17\u5e74\u6539\u6b63\u6cd5\u9644\u524713\uff09\u3002<\/li>\n<li>\u60c5\u5831\u7533\u544a\u66f8\u306f\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\u4ee5\u5185\uff08\u6cd5150\u306e\uff13\u2463\uff09\u3001\u521d\u56de\u306f\uff11\u5e74\uff16\u30f6\u6708\u4ee5\u5185\uff08\u6cd5150\u306e\uff13\u2468\uff09\u306b\u63d0\u51fa\u3002<\/li>\n<li>UTPR\u7533\u544a\u66f8\uff08\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u78ba\u5b9a\u7533\u544a\u66f8\uff09\u306f\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\u4ee5\u5185\uff08\u6cd582\u306e14\u2460\uff09\u3001\u521d\u56de\u306f\uff11\u5e74\uff16\u30f6\u6708\u4ee5\u5185\uff08\u6cd582\u306e14\u2461\uff09\u306b\u63d0\u51fa<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> CFC\u7a0e\u5236\u3068\u30d4\u30e9\u30fc\uff12<\/strong><\/h4>\n<p>OECD\u4e8b\u52d9\u5c40\u306e\u691c\u8a0e\u30da\u30fc\u30d1\u30fc\u306b\u3088\u308c\u3070\u3001\u9069\u683c\u4f75\u5b58\u5236\u5ea6\uff08\u6848\uff09\u306f\u4ee5\u4e0b\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><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u683c\u4f75\u5b58\u5236\u5ea6\u306e\u8981\u4ef6<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u6b21\u306e\uff13\u3064\u5168\u3066\u3092\u6e80\u305f\u3059\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u69cb\u6210\u3059\u308b\u4e8b\u696d\u4f53\u306e\u6240\u5f97\u3092\u56fd\u5185\u30fb\u56fd\u5916\u3092\u554f\u308f\u305a\u5408\u610f\u3055\u308c\u305f\u7a0e\u7387\u4ee5\u4e0a\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u30ec\u30d9\u30eb\u3067CFC\u6240\u5f97\uff08\u672a\u914d\u5f53\u5206\u3092\u542b\u3080\uff09\u3092\u5408\u610f\u3055\u308c\u305f\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000QDMTT\u306b\u5bfe\u3057\u3066\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306a\u3069\u306e\u6551\u6e08\u3092\u8a2d\u3051\u308b\u3053\u3068<\/p>\n<p>\u9069\u7528\u5bfe\u8c61\u306f\u65e2\u5b58\u306e\u5236\u5ea6\u306b\u9650\u5b9a\uff08IIR\u3001UTPR\u3001QDMTT\u306b\u65b0\u305f\u306a\u9078\u629e\u80a2\u3092\u52a0\u3048\u308b\u3082\u306e\u3067\u306f\u306a\u3044\uff09<span style=\"color: #b22222;\">\u21d2<\/span> \u4e8b\u5b9f\u4e0a\u7c73\u56fd\u306b\u9650\u5b9a<\/p>\n<\/div>\n<p>\u307e\u305a\u91cd\u8981\u306b\u306a\u308b\u306e\u306f\u3001\u5408\u610f\u3055\u308c\u308b\u7a0e\u7387\u304c\u4f55\uff05\u304b\u3067\u3042\u308b\u3002OECD\u4e8b\u52d9\u5c40\u306e\u691c\u8a0e\u30da\u30fc\u30d1\u30fc\u306e\u63a8\u8a08\u306b\u3088\u308b\u3068\u3001\u7c73\u56fd\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5b9f\u52b9\u7a0e\u8ca0\u62c5\u7387\u306f13.4\uff5e16.7\uff05\u7a0b\u5ea6\u3068\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002G7\u5408\u610f\u3067\u306f\u3001\u7c73\u56fd\u89aa\u4f1a\u793e\u306e\u5229\u76ca\u3092\u300cUTPR\u53ca\u3073IIR\u304b\u3089\u5b8c\u5168\u306b\u514d\u9664\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7a0e\u7387\u306e\u6c34\u6e96\u306f\u30d4\u30e9\u30fc\uff12\u304c\u57fa\u6e96\u3068\u3057\u3066\u3044\u308b15\uff05\u3088\u308a\u4f4e\u304f\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u3082\u3057\u305d\u3046\u3067\u3042\u308c\u3070\u3001\u30d0\u30e9\u30f3\u30b9\u306e\u89b3\u70b9\u304b\u3089\u3001\u30d4\u30e9\u30fc\uff12\u306e\u7a0e\u7387\u3092\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u8a8d\u3081\u3089\u308c\u308b\u6c34\u6e96\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3079\u304d\u3068\u3044\u3046\u4e3b\u5f35\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u8a08\u306b\u304a\u3044\u3066\u3001\u30dd\u30ea\u30b7\u30fc\u306b\u95a2\u3057\u3066\u6700\u3082\u91cd\u8981\u306b\u306a\u308b\u306e\u306f\u3001CFC\u7a0e\u5236\uff08\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff09\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u95a2\u4fc2\u3067\u3042\u308b\u3002<\/p>\n<p>\u5305\u6442\u7684\u67a0\u7d44\u307f\u306f\u3001CFC\u7a0e\u5236\u3068\u30d4\u30e9\u30fc\uff12\u306eIIR\u306e\u4ed5\u7d44\u307f\u306f\u985e\u4f3c\u3057\u3066\u3044\u308b\u304c\u3001CFC\u30eb\u30fc\u30eb\u306f\u79df\u7a0e\u56de\u907f\u9632\u6b62\u306e\u305f\u3081\u3067\u3042\u308a\u3001IIR\u306f\u30df\u30cb\u30de\u30e0\u7a0e\u3068\u76ee\u7684\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u4f75\u5b58\u53ef\u80fd\u3067\u3042\u308b\u3068\u3057\u3066\u304d\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\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;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300cAlthough similar in operation, the IIR and CFC rules can co-exist because they have different policy objectives\u300d. Pillar Two Blueprint\uff082020\u5e74\u7248\uff0923\uff0c112\uff0d113\u9801<\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u4eca\u56de\u306e\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u7c73\u56fd\u304c\u30d4\u30e9\u30fc\uff12\u540c\u69d8\u306e\u8da3\u65e8\u3068\u6a5f\u80fd\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\uff08\u300c\u9069\u683c\u4f75\u5b58\u5236\u5ea6\u300d\uff09\u3092\u6301\u3064\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u30d4\u30e9\u30fc\uff12\u306e\u9069\u7528\u3092\u514d\u9664\u3057\u305f\u3002\u307e\u305f\u3001\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u306f\u65e2\u5b58\u306e\u5236\u5ea6\u306b\u9650\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3088\u3046\u3060\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u7c73\u56fd\u4ee5\u5916\u3067\u9069\u683c\u4f75\u5b58\u5236\u5ea6\u3068\u540c\u69d8\u306e\u6a5f\u80fd\u3092\u6301\u3064CFC\u7a0e\u5236\u306b\u3064\u3044\u3066\u3082\u3001\u7c73\u56fd\u3092\u9069\u7528\u514d\u9664\u3068\u3059\u308b\u3053\u3068\u3068\u306e\u95a2\u4fc2\u3067\u3001\u30d4\u30e9\u30fc\uff12\u3068\u306e\u300c\u4f75\u5b58\u300d\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u9069\u5f53\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u73fe\u6642\u70b9\u3067\u306f\u8b70\u8ad6\u306f\u59cb\u307e\u3063\u3066\u3082\u3044\u306a\u3044\u304c\u3001\u4eee\u306b\u3001OECD\u4e8b\u52d9\u5c40\u30da\u30fc\u30d1\u30fc\u306b\u6cbf\u3063\u305f\u5408\u610f\u304c\u5b9f\u65bd\u3055\u308c\u305f\u5834\u5408\u3001\u65e5\u672c\u3078\u306e\u5f71\u97ff\u306f\u3069\u3046\u306a\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u65e5\u672c\u306eCFC\u7a0e\u5236\u304c\u524d\u8ff0\u306e\u9069\u683c\u4f75\u5b58\u8981\u4ef6\uff13\u3064\u3092\u5168\u3066\u6e80\u305f\u3059\u3068\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3001\u30d4\u30e9\u30fc\uff12\u306e\u63aa\u7f6e\u3067\u3042\u308bIIR\u3084UTPR\u3092\u5225\u5efa\u3066\u3067\u5c0e\u5165\u305b\u305a\u3068\u3082\u3088\u3044\u9053\u304c\u958b\u3051\u308b\u3002\u4e8c\u91cd\u306e\u7a0e\u8ca0\u62c5\u3084\u4e8c\u91cd\u306e\u8a08\u7b97\u4f5c\u696d\u3092\u907f\u3051\u3089\u308c\u308b\u306a\u3089\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u3044\u3068\u8003\u3048\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>\uff12\u3064\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff1a\u300c\u30db\u30ef\u30a4\u30c8\u30ea\u30b9\u30c8\u578b\u300d\u3068\u300c\u7c21\u6613\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\uff08\u6052\u4e45\uff09\u300d<\/strong><\/h4>\n<p>OECD\u4e8b\u52d9\u5c40\u30da\u30fc\u30d1\u30fc\u306f\u3001\u3053\u308c\u304b\u3089\u306e\u8b70\u8ad6\u306e\u305f\u305f\u304d\u53f0\u3068\u3057\u3066\uff12\u3064\u306e\u985e\u578b\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002\u63a1\u30fb\u5426\u3084\u4fee\u6b63\u306f\u4eca\u5f8c\u306e\u8b70\u8ad6\u306b\u3088\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u300c\u30db\u30ef\u30a4\u30c8\u30ea\u30b9\u30c8\u578b\u300d\uff0d\u5305\u6442\u7684\u67a0\u7d44\u307f\u306e\u6307\u5b9a\u306b\u3088\u308a\u3001\u6cd5\u57df\u5358\u4f4d\u3067\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u30bc\u30ed\u3068\u307f\u306a\u3059<\/strong><\/h4>\n<p>\u3053\u308c\u306f\u3001\u5305\u6442\u7684\u67a0\u7d44\u307f\u304c\u300c\u3053\u306e\u6cd5\u57df\u3067\u306f\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u505c\u6b62\u3059\u308b\u306e\u304c\u59a5\u5f53\u300d\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3067\u3001\u7d0d\u7a0e\u8005\u304c\u9078\u629e\u3059\u308c\u3070\u3001\u305d\u306e\u6cd5\u57df\u3067\u306eIIR\/UTPR\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u201c\u30bc\u30ed\u3068\u307f\u306a\u3059\u201d\u3082\u306e\u3067\u3001\u5b9f\u52d9\u611f\u899a\u3068\u3057\u3066\u306f\u30db\u30ef\u30a4\u30c8\u30ea\u30b9\u30c8\u306b\u8fd1\u3044\u3002\u4e8c\u91cd\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u6291\u3048\u3064\u3064\u3001\u672c\u5f53\u306b\u5fc5\u8981\u306e\u306a\u3044\u8a08\u7b97\u30fb\u7533\u544a\u3092\u7701\u304f\u65b9\u5411\u3078\u5236\u5ea6\u5168\u4f53\u3092\u50be\u3051\u308b\u72d9\u3044\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\u7c21\u6613\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\uff08\u6052\u4e45\uff09\u578b\u300d\uff0d\u5404\u6cd5\u57df\u3067\u306e\u7c21\u6613\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\u306e\u7d50\u679c\u304c\u95be\u5024\u3092\u6e80\u305f\u305b\u3070\u3001\u305d\u306e\u4f01\u696d\u3001\u305d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306b\u3064\u3044\u3066\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u30bc\u30ed\u3068\u307f\u306a\u3059<\/strong><\/h4>\n<p>\uff12\u3064\u76ee\u306f\u3001\u79fb\u884c\u671fCbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u767a\u60f3\u3092\u5e38\u8a2d\u5316\u3059\u308b\u6848\u3067\u3042\u308b\u3002\u9023\u7d50\u4f1a\u8a08\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u7c21\u7d20\u5316ETR\u304c\u6240\u5b9a\u306e\u95be\u5024\u3092\u6e80\u305f\u3059\u9650\u308a\u3001\u305d\u306e\u6cd5\u57df\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u30bc\u30ed\u3068\u307f\u306a\u3059\u3002Business at OECD\uff08BIAC\uff09\u6848\u3092\u571f\u53f0\u306b\u3057\u305f\u69cb\u60f3\u3067\u3042\u308a\u3001\u5b9f\u52b9\u7a0e\u7387\u304c\u9ad8\u3044\u6cd5\u57df\u306b\u304a\u3044\u3066\u3001\u6052\u5e38\u7684\u306a\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\u306e\u8ca0\u62c5\u8efd\u6e1b\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u3002\u4eca\u56de\u306e\u63d0\u6848\u306b\u304a\u3051\u308b\u95be\u5024\u306f\u4e0d\u660e\u3060\u304c\u3001\u73fe\u5728\u306e\u6052\u4e45\u7684\u3067\u306a\u3044\u79fb\u884c\u671f\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u95be\u5024\u306f2025\u5e7416\uff05\u30012026\u5e7417\uff05\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>\u7a0e\u512a\u9047\u306e\u6271\u3044\u3068\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u30d4\u30e9\u30fc\uff12\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u5224\u5b9a\u3059\u308b\u305f\u3081\u306e\u5b9f\u52b9\u7a0e\u7387\uff08ETR\uff09\u306f\u300c\u7a0e\u984d\uff0f\u6240\u5f97\u300d\u3067\u7b97\u5b9a\u3055\u308c\u308b\u3002\u73fe\u5728\u306e\u30d4\u30e9\u30fc\uff12\u306e\u4ed5\u7d44\u307f\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u975e\u5bfe\u79f0\u304c\u3042\u308a\u3001\u5404\u56fd\u304c\u56fd\u5185\u6295\u8cc7\u3084\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u5bfe\u5185\u6295\u8cc7\u4fc3\u9032\u7b49\u3067\u7528\u3044\u3066\u3044\u308b\u512a\u9047\u7a0e\u5236\uff08\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff09\u306e\u4e2d\u7acb\u6027\u3092\u640d\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u975e\u9084\u4ed8\u578b\u306e\u8cbb\u7528\u9023\u52d5\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff08\u4f8b\uff1aR\uff06D\u7a0e\u984d\u63a7\u9664\uff09\u306f\u300c\u7a0e\u984d\u306e\u6e1b\u7b97\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u5206\u5b50\u305d\u3057\u3066\u5b9f\u52b9\u7a0e\u7387\u3092\u62bc\u3057\u4e0b\u3052\u3066\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u3092\u8a98\u767a\u3057\u5f97\u308b\u3002<\/li>\n<li>\u3053\u308c\u306b\u5bfe\u3057\u3001\u9069\u683c\u9084\u4ed8\u53ef\u80fd\u7a0e\u984d\u63a7\u9664\uff08QRTC\uff09\u3084\u5e02\u5834\u6027\u306e\u3042\u308b\u8b72\u6e21\u578b\u30af\u30ec\u30b8\u30c3\u30c8\u306f\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u300c\u6240\u5f97\u3068\u3057\u3066\u6271\u3046\u300d\u305f\u3081\u3001\u5b9f\u52b9\u7a0e\u7387\u3092\u4e0b\u3052\u306b\u304f\u3044\u3002<\/li>\n<\/ul>\n<p>\u3053\u306e\u8ab2\u984c\u3092\u8e0f\u307e\u3048\u305fG7\u5408\u610f\u306f\u3001\u5b9f\u4f53\uff08\u30b5\u30d6\u30b9\u30bf\u30f3\u30b9\uff09\u306b\u57fa\u3065\u304f\u975e\u9084\u4ed8\u578b\u7a0e\u984d\u63a7\u9664\uff08\u7a0e\u512a\u9047\u306e\u984d\u304c\u4e8b\u696d\u6d3b\u52d5\u306b\u4f34\u3046\u8cbb\u7528\u306b\u9023\u52d5\u3057\u3066\u3044\u308b\uff09\u306e\u53d6\u6271\u3044\u3092\u3001\u9084\u4ed8\u53ef\u80fd\u63a7\u9664\u306b\u300c\u3088\u308a\u6574\u5408\u7684\u300d\u306b\u3059\u308b\u898b\u76f4\u3057\u3092\u4e26\u884c\u691c\u8a0e\u3059\u308b\u3068\u660e\u8a18\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eee\u306b\u3001OECD\u3067\u3053\u306e\u65b9\u5411\u3067\u8b70\u8ad6\u304c\u307e\u3068\u307e\u3063\u305f\u5834\u5408\u3001\u65e5\u672c\u306b\u3068\u3063\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u304b\u3002\u65e5\u672c\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u5229\u7528\u304c\u591a\u3044\u6771\u5357\u30a2\u30b8\u30a2\u306e\u5bfe\u5185\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u3001\u975e\u9084\u4ed8\u578b\u306e\u7a0e\u8efd\u6e1b\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3053\u3068\u304b\u3089<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u6771\u5357\u30a2\u30b8\u30a2\u306b\u9032\u51fa\u3057\u305f\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u308b\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;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u30bf\u30a4\u30fb\u30de\u30ec\u30fc\u30b7\u30a2\u30fb\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u3001\u4f1d\u7d71\u7684\u306b\u201c\u975e\u9084\u4ed8\u578b\u201d\uff08\u514d\u7a0e\u30fb\u63a7\u9664\u30fb\u7279\u5225\u511f\u5374\uff09\u304c\u4e2d\u5fc3\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/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>OECD\u4e8b\u52d9\u5c40\u30da\u30fc\u30d1\u30fc\u306f\u8b70\u8ad6\u306e\u305f\u305f\u304d\u53f0\u3067\u3042\u308b\u3002OECD\u4e8b\u52d9\u5c40\u306f\u73fe\u6642\u70b9\u3067\u306f\u5831\u9053\u6a5f\u95a2\u306e\u7167\u4f1a\u306b\u5fdc\u3058\u3066\u3044\u306a\u3044\u3002\u3053\u3046\u3057\u305f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u5206\u6790\u3092\u884c\u3046\u610f\u7fa9\u306f\u9650\u5b9a\u7684\u306a\u3082\u306e\u3068\u306a\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\u3002\u307e\u305a\u306f\u5404\u56fd\u4ee3\u8868\u304c\u8b70\u8ad6\u306b\u96c6\u4e2d\u3067\u304d\u308b\u74b0\u5883\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u591a\u56fd\u7c4d\u4f01\u696d\u8ab2\u7a0e\u306e\u5728\u308a\u65b9\u306f\u4e16\u754c\u7b2c\uff12\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u5927\u56fd\u3067\u3042\u308b\u65e5\u672c\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u95a2\u5fc3\u4e8b\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u6ce8\u76ee\u3055\u308c\u308b\uff11\u3064\u76ee\u306f\u3001\u5b9f\u52d9\u306b\u304a\u3051\u308b\u4e8b\u52d9\u8ca0\u62c5\u8efd\u6e1b\u3067\u3042\u308b\u3002\u7c21\u7d20\u5316\u3055\u308c\u305f\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\u306b\u3088\u308b\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u304c\u8a8d\u3081\u3089\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u5b9a\u306e\u8a08\u7b97\u306e\u5fc5\u8981\u6027\u306f\u6b8b\u308b\u3002\u30db\u30ef\u30a4\u30c8\u30ea\u30b9\u30c8\u65b9\u5f0f\u306b\u3088\u308b\u6cd5\u57df\u306e\u6307\u5b9a\u304c\u884c\u308f\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u57df\u306b\u3082\u5c55\u958b\u3057\u3066\u3044\u308b\u3067\u3042\u308d\u3046\u304b\u3089\u3001\u7533\u544a\u3084\u7d0d\u7a0e\u306e\u8ca0\u62c5\u306f\u6b8b\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002\u30bb\u30fc\u30d6\u30cf\u30fc\u30d0\u30fc\u306b\u3088\u308a\u505c\u6b62\u578b\u3084\u7c21\u7d20\u5316ETR\u3067\u300c\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff1d\u30bc\u30ed\u307f\u306a\u3057\u300d\u306b\u306a\u3063\u3066\u3082\u3001\u60c5\u5831\u7533\u544a\u7fa9\u52d9\u3084\u76f8\u624b\u56fd\u3068\u306e\u6574\u5408\u6027\u78ba\u4fdd\u306f\u6b8b\u308b\u516c\u7b97\u304c\u9ad8\u3044\u3002<\/p>\n<p>\uff12\u3064\u76ee\u306f\u3001\u65e5\u672c\u306f\u6cd5\u4eba\u5358\u4f4d\u3067\u306e\u5408\u7b97\u5236\u5ea6\u3092\u6301\u3061\u3001\u5bfe\u4eba\u7ba1\u8f44\u6a29\u306b\u57fa\u3065\u304d\u5916\u56fd\u5b50\u4f1a\u793e\u306b\u8ab2\u7a0e\u6a29\u3092\u53ca\u307c\u3059\u5236\u5ea6\u3068\u3057\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002\u8a73\u7d30\u3067\u5b9f\u52b9\u6027\u306e\u3042\u308bCFC\u7a0e\u5236\u3092\u6301\u3064\u65e5\u672c\u3068\u3057\u3066\u306f\u3001\u56fd\u5185\u6cd5\u306eCFC\u7a0e\u5236\u3092\u9069\u683cIIR\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u300c\u56fd\u5185\u6cd5\u306eCFC\u3060\u3051\u3067\u3088\u3044\u300d\u304c\u73fe\u5b9f\u306b\u306a\u308c\u3070\u9b45\u529b\u7684\u3060\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;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5ca1\u76f4\u6a39\u300cCFC\u7a0e\u5236\u3068\u30d4\u30e9\u30fc\uff12\u300d\u56fd\u969b\u5546\u4e8b\u6cd5\u52d9Vol52,No9\uff082024\uff091056\u9801<\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u9069\u683c\u4f75\u5b58\u5236\u5ea6\u306e\uff13\u8981\u4ef6\uff08\u5305\u62ec\u7684\u306a\u6240\u5f97\u8ab2\u7a0e\u3001\u89aa\u4f1a\u793e\u30ec\u30d9\u30ebCFC\u8ab2\u7a0e\u3001QDMTT\u6551\u6e08\uff09\u3092\u65e5\u672c\u306eCFC\u7a0e\u5236\u306b\u53d6\u308a\u8fbc\u3093\u3067\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u4eca\u5f8c\u7cbe\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u57fa\u672c\u7684\u306b\u3001\u65e2\u306b\u308f\u304c\u56fd\u306eCFC\u7a0e\u5236\u306f\u793a\u3055\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u65e5\u672c\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u91cd\u7573\u7684\u306a\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u6a5f\u4f1a\u3084\u3001\u4e8c\u91cd\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ca0\u62c5\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u76f8\u5f53\u7a0b\u5ea6\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p>\u4f75\u5b58\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u5927\u56fd\u3067\u3042\u308b\u65e5\u672c\u306b\u3068\u3063\u3066\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u3092\u5b88\u308b\u89b3\u70b9\u304b\u3089\u306e\u30c1\u30e3\u30f3\u30b9\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-308\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c16\u56de\u3011<\/a>\u53c2\u7167\uff09\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u6349\u3048\u305f\u3044\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4ee4\u548c\uff15\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff15\u5e74\u6cd5\u5f8b\u7b2c\uff13\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4ee4\u548c\uff17\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff17\u5e74\u6cd5\u5f8b\u7b2c13\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<\/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>\u6b21\u56de\u306f10\/9\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\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>\uff16\u670828\u65e5\u306b\u767a\u51fa\u3055\u308c\u305f\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308bG7\u58f0\u660e\u300d\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306b\u6700\u4f4e\u9650\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u5236\u5ea6\u3068\u3057\u3066\u3001\u7c73\u56fd\u56fd\u5185\u6cd5\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3068\u3001OECD\u300c\u30d4\u30e9\u30fc\uff12\u300d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3092\u3001\u30d4\u30e9\u30fc\uff12\u3092\u30a2\u30e1\u30ea\u30ab\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306b\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u300c\u5171\u5b58\u300d\u3055\u305b\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u5171\u901a\u7406\u89e3\u3092\u793a\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[480,446,538],"backnumber":[2411],"series":[2316],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 10:48:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270062"}],"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=270062"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270062\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270062"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270062"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}