{"id":270415,"date":"2025-10-16T10:20:24","date_gmt":"2025-10-16T01:20:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270415"},"modified":"2025-10-15T11:59:09","modified_gmt":"2025-10-15T02:59:09","slug":"corporation-article-1383","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1383\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c144\u56de\u3011\u300c\u5927\u80c6\u306a\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5fc5\u8981\u6027\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\u7b2c144\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5927\u80c6\u306a\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5fc5\u8981\u6027\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<p>\u81ea\u7531\u6c11\u4e3b\u515a\u306e\u7dcf\u88c1\u9078\u6319\u3092\u7d4c\u3066\u3001\u4eca\u5f8c\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8b70\u8ad6\u304c\u672c\u683c\u5316\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u81ea\u7531\u6c11\u4e3b\u515a\u3068\u516c\u660e\u515a\u3068\u306e\u9023\u7acb\u304c\u89e3\u6d88\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u91ce\u515a\u3068\u306e\u5354\u529b\u304c\u3069\u306e\u3088\u3046\u306b\u9032\u3080\u306e\u304b\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u542b\u3081\u3066\u898b\u901a\u305b\u306a\u3044\u70b9\u304c\u591a\u3044\u304c\u3001\u6765\u5e74\u5ea6\u306b\u5411\u3051\u3066\u89e3\u6c7a\u3059\u3079\u304d\u8ab2\u984c\u306f\u5c71\u7a4d\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u7279\u306b\u3001\u65e5\u672c\u7d4c\u6e08\u306e\u4eca\u5f8c\u306e\u6210\u9577\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u304c\u3001\u7d4c\u6e08\u7523\u696d\u7701\u3084\u7d4c\u6e08\u56e3\u4f53\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u3001\u65b0\u305f\u306b\u5275\u8a2d\u3092\u6c42\u3081\u308b\u58f0\u304c\u5f37\u304f\u51fa\u3066\u3044\u308b\u5927\u80c6\u306a\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3067\u3042\u308b\u3002\u7af6\u4e89\u304c\u6fc0\u5316\u3059\u308b\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u8af8\u5916\u56fd\u306b\u52a3\u5f8c\u3059\u308b\u3053\u3068\u306a\u304f\u56fd\u969b\u7684\u306a\u30a4\u30b3\u30fc\u30eb\u30d5\u30c3\u30c6\u30a3\u30f3\u30b0\u3092\u78ba\u4fdd\u3057\u3001\u7acb\u5730\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3057\u3066\u3044\u304f\u306b\u306f\u30012040\u5e74\u9803\u306b\u540d\u76eeGDP1,000\u5146\u5186\u3001\u56fd\u5185\u6295\u8cc7200\u5146\u5186\u3092\u9054\u6210\u3059\u308b\u3068\u3044\u3046\u76ee\u6a19\u3092\u898b\u636e\u3048\u306a\u304c\u3089\u3001\u4e2d\u9577\u671f\u7684\u306a\u8996\u70b9\u304b\u3089\u3001\u5b98\u6c11\u3092\u6319\u3052\u3066\u56fd\u5185\u306e\u6295\u8cc7\u74b0\u5883\u3092\u6574\u5099\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u56fd\u5185\u3067\u306e\u6295\u8cc7\u62e1\u5927\u3084\u7814\u7a76\u958b\u767a\u306e\u63a8\u9032\u3092\u901a\u3058\u305f\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u5275\u51fa\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u6210\u679c\u3092\u8cc3\u91d1\u5f15\u4e0a\u3052\u306b\u3064\u306a\u3052\u3001\u6210\u9577\u3068\u5206\u914d\u306e\u597d\u5faa\u74b0\u3092\u5b9f\u73fe\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u8db3\u5143\u3067\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u901a\u5546\u653f\u7b56\u306e\u5f71\u97ff\u3078\u306e\u61f8\u5ff5\u306a\u3069\u3001\u56fd\u969b\u60c5\u52e2\u3092\u5de1\u308b\u4e0d\u900f\u660e\u611f\u304c\u5897\u3057\u3066\u3044\u308b\u3002\u76f4\u8fd1\u3067\u306f\u5186\u5b89\u304c\u9032\u3080\u70ba\u66ff\u6c34\u6e96\u304c\u30a2\u30e1\u30ea\u30ab\u306e\u95a2\u7a0e\u306b\u3088\u308b\u5f71\u97ff\u3092\u5438\u53ce\u3057\u3066\u3044\u308b\u3068\u3082\u8a00\u308f\u308c\u308b\u304c\u3001\u4eca\u5e74\u5ea6\u5f8c\u534a\u304b\u3089\u306f\u5f90\u3005\u306b\u72b6\u6cc1\u304c\u60aa\u5316\u3059\u308b\u3068\u306e\u898b\u65b9\u304c\u5f37\u3044\u3002\u65e5\u672c\u7d4c\u6e08\u3092\u6301\u7d9a\u7684\u306a\u6210\u9577\u8ecc\u9053\u306b\u4e57\u305b\u308b\u306b\u306f\u3001\u5927\u80c6\u306a\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u3092\u901a\u3058\u305f\u6295\u8cc7\u74b0\u5883\u6574\u5099\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30a2\u30e1\u30ea\u30ab<\/strong><\/h4>\n<p>\u4eca\u5e74\uff17\u6708\uff14\u65e5\u3001\u30c8\u30e9\u30f3\u30d7\u7a0e\u5236\u6cd5\u6848\u3067\u3042\u308b\u300cThe One Big Beautiful Bill\uff08OBBB\uff09\u300d\u304c\u5927\u7d71\u9818\u306e\u7f72\u540d\u3092\u5f97\u3066\u6210\u7acb\u3057\u305f\u3002\u540c\u6cd5\u6848\u306e\u8b70\u8ad6\u306e\u904e\u7a0b\u3067\u306f\u3001OECD\u3067\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u7b2c\uff12\u306e\u67f1\u3078\u306e\u300c\u5831\u5fa9\u63aa\u7f6e\u300d\u3068\u3057\u3066\u5185\u56fd\u6b73\u5165\u6cd5899\u6761\u306e\u5c0e\u5165\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u304c\u3001\u6700\u7d42\u7684\u306b\u306fG7\u306b\u3088\u308b\u5408\u610f\u306b\u81f3\u3063\u305f\u3053\u3068\u3067\u5f53\u8a72\u9805\u76ee\u304c\u524a\u9664\u3055\u308c\u305f\u3053\u3068\u306f\u8a18\u61b6\u306b\u65b0\u3057\u3044\u3002<\/p>\n<p>OBBB\u3067\u306f\u3001\u65b0\u898f\u306e\u6295\u8cc7\u8a98\u81f4\u3084\u7acb\u5730\u306e\u56f2\u3044\u8fbc\u307f\u3092\u5f37\u304f\u5fd7\u5411\u3057\u3001\u6cd5\u4eba\u5411\u3051\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067\u306e\u8a2d\u5099\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3092\u62e1\u5145\u3057\u3001100\uff05\u5373\u6642\u511f\u5374\u5236\u5ea6\u3092\u6052\u4e45\u5316\u3057\u305f\u3002\u511f\u5374\u671f\u9593\u304c20\u5e74\u4ee5\u4e0b\u306e\u5e83\u3044\u8cc7\u7523\u53d6\u5f97\u304c\u5bfe\u8c61\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6a5f\u68b0\u88c5\u7f6e\u3084\u8eca\u4e21\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49\u3082\u542b\u307e\u308c\u308b\u3002\u6e1b\u7a0e\u898f\u6a21\u3068\u3057\u3066\u306f10\u5e74\u9593\u30673,600\u5104\u30c9\u30eb\uff08\uff11\u30c9\u30eb\uff1d150\u5186\u3067\u63db\u7b97\u3059\u308b\u3068\u7d0454\u5146\u5186\uff09\u3068\u8a66\u7b97\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\uff14\u5e74\u9593\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u3001\u5efa\u5c4b\u3092\u5373\u6642\u511f\u5374\u5bfe\u8c61\u306b\u8ffd\u52a0\u3057\u305f\u30022025\u5e74\u304b\u30892028\u5e74\u306e\u9593\u306b\u7740\u5de5\u3057\u30012030\u5e74\u307e\u3067\u306b\u5229\u7528\u304c\u958b\u59cb\u3055\u308c\u308b\u5de5\u5834\u7b49\u304c\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u6e1b\u7a0e\u898f\u6a21\u306f10\u5e74\u9593\u30671,400\u5104\u30c9\u30eb\uff08\u540c\u7d0421\u5146\u5186\uff09\u3068\u8a66\u7b97\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306b\u52a0\u3048\u3066\u3001\u7b2c\u4e00\u6b21\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u4e0b\u306e2017\u5e74\u306b\u6210\u7acb\u3057\u305f\u300cThe Tax Cuts and Jobs Act\u300d\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u300c\u30aa\u30dd\u30c1\u30e5\u30cb\u30c6\u30a3\u30be\u30fc\u30f3\uff08Opportunity Zones\uff09\u300d\u3082\u62e1\u5927\u3055\u308c\u308b\u3002\u540c\u898f\u5b9a\u306f\u3001\u8cc7\u7523\u58f2\u5374\u3067\u5f97\u305f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u3001\u4f4e\u6240\u5f97\u5730\u57df\u306e\u4e2d\u304b\u3089\u6307\u5b9a\u3055\u308c\u305f\u9069\u683c\u30aa\u30dd\u30c1\u30e5\u30cb\u30c6\u30a3\u30be\u30fc\u30f3\uff08Qualified Opportunity Zones\uff09\u306b\u518d\u6295\u8cc7\u3059\u308b\u6295\u8cc7\u5bb6\u306b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u3092\u4e0e\u3048\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u5168\u7c73\u3067\u7d048,700\u30ab\u6240\u8a8d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u3067\u30011,000\u5104\u30c9\u30eb\uff08\u540c\u7d0415\u5146\u5186\uff09\u4ee5\u4e0a\u306e\u6295\u8cc7\u3068100\u4e07\u4eba\u4ee5\u4e0a\u306e\u96c7\u7528\u304c\u751f\u307e\u308c\u308b\u3068\u8a66\u7b97\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30c9\u30a4\u30c4<\/strong><\/h4>\n<p>\u4eca\u5e74\uff17\u670811\u65e5\u3001\u30c9\u30a4\u30c4\u306b\u304a\u3044\u3066\u4eca\u5f8c\uff15\u5e74\u9593\u3067\u7d04460\u5104\u30e6\u30fc\u30ed\uff08\uff11\u30e6\u30fc\u30ed\uff1d175\u5186\u3067\u63db\u7b97\u3059\u308b\u3068\u7d04\uff18\u5146\u5186\uff09\u306e\u6e1b\u7a0e\u3092\u5b9f\u73fe\u3059\u308b\u6cd5\u5f8b\u304c\u6210\u7acb\u3057\u305f\u3002<\/p>\n<p>\u6ce8\u76ee\u3059\u3079\u304d\u9805\u76ee\u3068\u3057\u3066\u306f\u3001\u6295\u8cc7\u4fc3\u9032\u7b56\u3068\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u6295\u8cc7\u30d6\u30fc\u30b9\u30bf\u30fc\u306e\u5f79\u5272\u3092\u62c5\u3046\u653f\u7b56\u3068\u3057\u3066\u30012025\u5e74\u304b\u30892027\u5e74\u306b\u304a\u3051\u308b\u8a2d\u5099\u6295\u8cc7\u511f\u5374\u7387\u3092\u6700\u592730\uff05\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u30012028\u5e74\u304b\u3089\u6bce\u5e74\uff11\uff05\u305a\u3064\uff15\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6cd5\u4eba\u7a0e\u7387\u3092\u5f15\u4e0b\u3052\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u30c9\u30a4\u30c4\u306e\u73fe\u5728\u306e\u6cd5\u4eba\u7a0e\u7387\u306f15\uff05\u3067\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u304c\u7d0430\uff05\u3067\u3042\u308b\u304c\u3001\u6700\u7d42\u7684\u306b2032\u5e74\u4ee5\u964d\u306f25\uff05\u5f31\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u9054\u6210\u3057\u3001\u4ed6\u306e\u6b27\u5dde\u5148\u9032\u56fd\u3068\u80a9\u3092\u4e26\u3079\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e3b\u8981\u5148\u9032\u56fd\u3067\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u6bd4\u8f03\u3059\u308b\u3068\u4e0b\u306e\u30b0\u30e9\u30d5\u306e\u901a\u308a\u3067\u3042\u308a\u3001\u6765\u5e74\u5ea6\u304b\u3089\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u65e5\u672c\u3060\u3051\u304c30\uff05\u3092\u8d85\u3048\u308b\u7a81\u51fa\u3057\u305f\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u6301\u3064\u5148\u9032\u56fd\u306b\u306a\u308b\u3053\u3068\u304c\u5371\u60e7\u3055\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270416\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1.png\" alt=\"\" width=\"1279\" height=\"400\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1.png 1279w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1-1024x320.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1-768x240.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-1-600x188.png 600w\" sizes=\"(max-width: 1279px) 100vw, 1279px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c01.htm\" target=\"_blank\" rel=\"noopener\">\u308f\u304c\u56fd\u306e\u7a0e\u5236\u306e\u6982\u8981<\/a>\u300d\u304b\u3089\u8a66\u7b97<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u65b9\u5411\u6027<\/strong><\/h4>\n<p>\u3053\u3046\u3057\u305f\u8af8\u5916\u56fd\u306e\u52d5\u5411\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u56fd\u5185\u6295\u8cc7\u3092\u7a4d\u6975\u7684\u306b\u884c\u3046\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u5373\u6642\u511f\u5374\u3084\u7a0e\u984d\u63a7\u9664\u306a\u3069\u3092\u76db\u308a\u8fbc\u3093\u3060\u3001\u4ed6\u56fd\u306b\u52a3\u5f8c\u3057\u306a\u3044\u5927\u80c6\u306a\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u969b\u306b\u306f\u3001\u66f8\u9762\u306b\u3088\u308b\u7c21\u6613\u306a\u78ba\u8a8d\u624b\u7d9a\u3068\u3059\u308b\u306a\u3069\u3001\u4f7f\u3044\u52dd\u624b\u306e\u826f\u3044\u7c21\u7d20\u306a\u4ed5\u7d44\u307f\u3068\u3057\u3001\u5bfe\u8c61\u696d\u7a2e\u3084\u8a2d\u5099\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u5e45\u5e83\u3044\u696d\u7a2e\u306b\u304a\u3051\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u542b\u3081\u305f\u6295\u8cc7\u3092\u4fc3\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3001\u696d\u7a2e\u3092\u7d5e\u3089\u305a\u5e83\u7bc4\u306a\u8a2d\u5099\u7b49\u3092\u5bfe\u8c61\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u4ed6\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u7b49\u3082\u542b\u3081\u305f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u8003\u616e\u3057\u305f\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u7387\u3092\u6cd5\u4eba\u6240\u5f97\u8ab2\u7a0e\u984d\u3068\u6cd5\u4eba\u4f01\u696d\u6240\u5f97\u304b\u3089\u7b97\u51fa\u3057\u30012020\u5e74\u304b\u30892022\u5e74\u306e\u5e73\u5747\u3092\u8a08\u7b97\u3057\u3066\u56fd\u969b\u6bd4\u8f03\u3092\u884c\u3046\u3068\u3001\u65e2\u306b\u73fe\u72b6\u306b\u304a\u3044\u3066\u3001\u308f\u304c\u56fd\u304c\u4e3b\u8981\u5148\u9032\u56fd\u306e\u4e2d\u3067\u6700\u3082\u9ad8\u3044\u72b6\u6cc1\u306b\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270417\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2.png\" alt=\"\" width=\"1287\" height=\"357\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2.png 1287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2-1024x284.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2-768x213.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/corporate-tax144-2-600x166.png 600w\" sizes=\"(max-width: 1287px) 100vw, 1287px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000 OECD\u300c<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/en\/publications\/revenue-statistics-2024_c87a3da5-en.html\" target=\"_blank\" rel=\"noopener\">Revenue Statistics 2024<\/a>\u300d\u7b49\u304b\u3089\u8a66\u7b97<\/span><\/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\u306f11\/20\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>\u81ea\u7531\u6c11\u4e3b\u515a\u306e\u7dcf\u88c1\u9078\u6319\u3092\u7d4c\u3066\u3001\u4eca\u5f8c\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8b70\u8ad6\u304c\u672c\u683c\u5316\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u81ea\u7531\u6c11\u4e3b\u515a\u3068\u516c\u660e\u515a\u3068\u306e\u9023\u7acb\u304c\u89e3\u6d88\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u91ce\u515a\u3068\u306e\u5354\u529b\u304c\u3069\u306e\u3088\u3046\u306b\u9032\u3080\u306e\u304b\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u542b\u3081\u3066\u898b\u901a\u305b\u306a\u3044\u70b9\u304c\u591a\u3044\u304c\u3001\u6765\u5e74\u5ea6\u306b\u5411\u3051\u3066\u89e3\u6c7a\u3059\u3079\u304d\u8ab2\u984c\u306f\u5c71\u7a4d\u3057\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[433,454],"backnumber":[2416],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-30 14:51:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270415"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270415"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270415\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270415"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270415"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}