{"id":271488,"date":"2026-01-15T10:14:30","date_gmt":"2026-01-15T01:14:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271488"},"modified":"2026-01-15T09:39:16","modified_gmt":"2026-01-15T00:39:16","slug":"international-article-334","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-334\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c22\u56de\u3011\u300cOECD\u300c\u30d4\u30e9\u30fc\uff12\u30fb\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u300d\uff5e\u3044\u304f\u3064\u3082\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\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\u7b2c22\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cOECD\u300c\u30d4\u30e9\u30fc\uff12\u30fb\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u3044\u304f\u3064\u3082\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\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\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>OECD\u300c\u30d4\u30e9\u30fc2\u30fb\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u306e\u516c\u8868<\/strong><\/h4>\n<p>2026\u5e74\uff11\u6708\uff15\u65e5\u3001OECD\u306f\u300c<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/en\/about\/news\/press-releases\/2025\/12\/international-community-agrees-way-forward-on-global-minimum-tax-package.html\" target=\"_blank\" rel=\"noopener\">\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8<\/a>\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u5f62\u5f0f\u7684\u306b\u306f\u3001147\u306e\u56fd\u304c\u53c2\u52a0\u3059\u308b\u5305\u6442\u7684\u67a0\u7d44\u307f\u306e\u5408\u610f\u3060\u304c\u3001\u5b9f\u8cea\u7684\u306b\u306f\u3001140\u4f59\u308a\u306e\u56fd\u304c\u53c2\u52a0\u3059\u308b\u5305\u6442\u7684\u67a0\u7d44\u307f\u3068\u7c73\u56fd\u304c\u3001\u30d4\u30e9\u30fc\uff12\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u4e86\u89e3\u3057\u305f\u3082\u306e\u3068\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3060\u3002<\/p>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001900\u3082\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u6301\u3064\u308f\u304c\u56fd\u3067\u3082\u95a2\u5fc3\u304c\u9ad8\u3044\u3002\u4eca\u56de\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u6771\u5357\u30a2\u30b8\u30a2\u306b\u9032\u51fa\u3057\u305f\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u6709\u5229\u3068\u601d\u308f\u308c\u308b\u3001\u512a\u9047\u7a0e\u5236\u306e\u8efd\u6e1b\u304c\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u4e0a\u4e0d\u5229\u306b\u306a\u308b\u7bc4\u56f2\u3092\u72ed\u3081\u308b\u65b9\u5411\u306e\u6539\u6b63\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u672c\u7a3f\u3067\u306f\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u5185\u5bb9\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<!--more--><\/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\u30e9\u30fc\uff12\u306e\u3053\u308c\u307e\u3067<\/strong><\/h4>\n<p>2021\u5e7410\u6708\u3001140\u3042\u307e\u308a\uff08\u5f53\u6642\uff09\u306e\u56fd\u304c\u53c2\u52a0\u3059\u308bOECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u4e8c\u672c\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u7b56\u306b\u5408\u610f\u3057\u3001\u305d\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u6700\u4f4e\u9650\u306e\u7a0e\u8ca0\u62c5\u3092\u78ba\u4fdd\u3059\u308b\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u300d\uff08\u30d4\u30e9\u30fc\uff12\uff09\u3092\u7b56\u5b9a\u3057\u305f\u3002<\/p>\n<p>\u30d4\u30e9\u30fc\uff12\u306f\u300c\u5171\u901a\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3068\u3055\u308c\u3001\u5404\u56fd\u306b\u63a1\u7528\u7fa9\u52d9\u306f\u306a\u3044\u304c\u3001\u63a1\u7528\u3059\u308b\u306a\u3089\u5408\u610f\u6210\u679c\u3068\u6574\u5408\u3059\u308b\u5f62\u3067\u5b9f\u65bd\u30fb\u904b\u7528\u3057\u3001\u3055\u3089\u306b\u4ed6\u56fd\u306b\u3088\u308b\u9069\u7528\uff08\u30eb\u30fc\u30eb\u9806\u5e8f\u3084\u5408\u610f\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\u542b\u3080\uff09\u3092\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001OECD\u5408\u610f\u3067\u306f\u5c0e\u5165\u7fa9\u52d9\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u300c\u4e8c\u672c\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u7b56\u300d\u3092\u4e3b\u5c0e\u3057\u305f\u6b27\u5dde\u306b\u304a\u3044\u3066\u306f\u30012022\u5e7412\u6708\u306b\u66f2\u6298\u3092\u7d4c\u3066EU\u57df\u5185\u5404\u56fd\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u300cEU\u30d4\u30e9\u30fc\uff12\u6307\u4ee4\u300d\u3092\u63a1\u629e\u3057\u3001\u5404\u56fd\u306f\u56fd\u5185\u6cd5\u306e\u6574\u5099\u3092\u9032\u3081\u3066\u3044\u308b\u3002\u308f\u304c\u56fd\u30822024\u5e74\uff14\u6708\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u300c\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\u300d\uff08IIR\uff09\u306e\u9069\u7528\u3092\u958b\u59cb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u30012021\u5e74\u306e\u5408\u610f\u304b\u3089\uff14\u5e74\u4f59\u308a\u304c\u7d4c\u904e\u3057\u305f\u304c\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u5c0e\u5165\u56fd\u306f\u5730\u7406\u7684\u306a\u5e83\u304c\u308a\u3092\u307f\u305b\u3066\u3044\u306a\u3044\u30022025\u5e7411\u6708\u6642\u70b9\u306749\u304b\u56fd\uff08\u7acb\u6cd5\u30d9\u30fc\u30b9\uff09\u306b\u3068\u3069\u307e\u308a\u3001\u305d\u306e\u5927\u534a\u306f\u5c0e\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308bEU\u52a0\u76df\u56fd\u3067\u3042\u308b\u3002\u6b27\u5dde\u4ee5\u5916\u3067\u306f\u3001\u30a2\u30b8\u30a2\u30fb\u5927\u6d0b\u5dde\u306e\uff18\u304b\u56fd\u3001\u7c73\u5dde\u306e\uff11\u304b\u56fd\u3001\u30a2\u30d5\u30ea\u30ab\u7b49\u306e\uff13\u304b\u56fd\u3067\u3042\u308a\u3001\u6b27\u5dde\u4ee5\u5916\u3078\u306e\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u306a\u3044\u3002\u5305\u6442\u7684\u67a0\u7d44\u307f\u306e\u5171\u540c\u8b70\u9577\uff11\u4eba\uff08\u500b\u4eba\u306e\u8cc7\u683c\uff09\u306e\u51fa\u8eab\u56fd\u306e\u51fa\u8eab\u56fd\u3082\u5c0e\u5165\u3057\u3066\u3044\u306a\u3044\u3002<\/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\u5c0e\u5165\u56fd\u6570\u306b\u3064\u3044\u3066\u3001OECD\u306f55\u304b\u56fd\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3002OECD\uff082025\uff09\u300cRecognising progress and reducing burdens in the BEPS minimum standards\u300d\uff14\u9801<\/span><\/p>\n<p>\u4ed6\u65b9\u3001\u4e16\u754c\u7b2c\u4e00\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u5927\u56fd\u3067\u3042\u308b\u7c73\u56fd\u3001\u7b2c\u4e09\u306e\u4e2d\u56fd\u306f\u5c0e\u5165\u4e88\u5b9a\u304c\u306a\u3044\u3002\u305d\u308c\u3069\u3053\u308d\u304b\u3001\u7c73\u56fd\u8b70\u4f1a\uff08\u5171\u548c\u515a\uff09\u306f\u3001\u30d4\u30e9\u30fc\uff12\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3001\u306a\u304b\u3093\u305a\u304f\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306f\u4e0d\u516c\u6b63\u3067\u5dee\u5225\u7684\u306a\u5916\u56fd\u306e\u7a0e\u3068\u3057\u3066\u3001\u3053\u308c\u3092\u7c73\u56fd\u4f01\u696d\u306b\u8ab2\u3059\u5916\u56fd\u306b\u5bfe\u3057\u3066\u5831\u5fa9\u7684\u306a\u8ab2\u7a0e\u3092\u884c\u3046\u7acb\u6cd5\uff08899\u6761\uff09\u3092\u6e96\u5099\u3057\u30012025\u5e74\uff15\u6708\u306b\u306f\u4e0b\u9662\u3067\u6cd5\u6848\u3092\u627f\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5bfe\u6297\u63aa\u7f6e\u3092\u62db\u304f\u6d41\u308c\u306f\u30012025\u5e74\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\u306b\u3088\u308b\u300c\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u306b\u3088\u308a\u98df\u3044\u6b62\u3081\u3089\u308c\u305f\u3002\u58f0\u660e\u306e\u9aa8\u5b50\u306f\u3001G7\u5404\u56fd\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u3092\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u9069\u7528\u3057\u306a\u3044\uff08IIR\u53ca\u3073UTPR\u306e\u5bfe\u8c61\u5916\u3068\u3059\u308b\uff09\u3053\u3068\u3092\u4e86\u89e3\u3057\u3001\u7c73\u56fd\u306f\u5831\u5fa9\u7684\u306a\u8ab2\u7a0e\u306e\u7acb\u6cd5\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3002\u540c\u58f0\u660e\u306f\u3001<strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u6700\u4f4e\u9650\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u5236\u5ea6\uff08\u30d4\u30e9\u30fc\uff12\uff09\u3068\u3001<strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u7c73\u56fd\u5185\u56fd\u7a0e\u6cd5\u4e0a\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\uff08NCTI\uff1d\u65e7GILTI\uff09\u3092\u300c\u5171\u5b58\uff08co-existence\uff09\u300d\u3055\u305b\u308b\u4e00\u822c\u7406\u89e3\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5831\u5fa9\u8ab2\u7a0e\u3092\u53ef\u80fd\u306b\u3059\u308b\u6761\u9805\u304c\u6210\u7acb\u76f4\u524d\u306b\u306a\u3063\u305f\u3053\u3068\u3092\u91cd\u304f\u898b\u305f\u5404\u56fd\u306f\u3001\u7c73\u56fd\u304c\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5b9f\u8cea\u7684\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8981\u6c42\u3059\u308b15\uff05\u306e\u7a0e\u8ca0\u62c5\u3092\u8ab2\u3059\u5236\u5ea6\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u9069\u7528\u3092\u3042\u304d\u3089\u3081\u305f\u3068\u3044\u3046\u69cb\u56f3\u306b\u898b\u3048\u306a\u304f\u3082\u306a\u3044\u3002<\/p>\n<p>\u30c7\u30a3\u30fc\u30eb\u3092\u53ef\u80fd\u306b\u3057\u305f\u7c73\u56fd\u56fd\u5185\u6cd5\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u6b21\u306e\uff12\u3064\u3060\u3002\u5f8c\u8ff0\u3059\u308b\u304c\u3001\u4eca\u56de\u306e\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u8ffd\u52a0\u3055\u308c\u305f\u300c\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u306f\u3001\u3053\u308c\u3089\u7c73\u56fd\u306e\u5236\u5ea6\u3092\u306a\u305e\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>2023\u5e74\u4ee5\u964d\u3001CAMT\uff08Corporate Alternative Minimum Tax\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u5927\u4f01\u696d\uff08\u6240\u5f9710\u5104\u30c9\u30eb\u8d85\uff09\u306e\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u6700\u4f4e15\uff05\u306e\u8ca0\u62c5\u306e\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u56fd\u5185\u8ab2\u7a0e\uff09<\/li>\n<li>2025\u5e74\u306e\u30c8\u30e9\u30f3\u30d7\u7a0e\u5236\u6539\u9769\uff08OBBBA\u6cd5\uff09\u3067\u3001\u305d\u308c\u307e\u3067\u306eGILTI\u304cNCTI\u306b\u6539\u7d44\u3055\u308c\u3001\u3088\u308a\u5e45\u5e83\u3044\u88ab\u652f\u914d\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u304c14\uff05\u7a0b\u5ea6\u306e\u30df\u30cb\u30de\u30e0\u7a0e\u7387\u3067\u5408\u7b97\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u5168\u4e16\u754c\u8ab2\u7a0e\uff09<\/li>\n<\/ul>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u30012025\u5e74\uff16\u6708\u306eG7\u58f0\u660e\u3067\u793a\u3055\u308c\u305f\u300c\u5171\u5b58\u300d\u539f\u5247\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u8a2d\u8a08\u6587\u66f8\u3067\u3042\u308b\u3002<\/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\u6ce8\uff09<\/span>\u3000\u8a73\u3057\u304f\u306f\u3001\u672c\u9023\u8f09<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-317\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c18\u56de\u3011\u300cG7\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u5177\u4f53\u5316\u3068\u30d4\u30e9\u30fc\uff12\u300d<\/a>\u53ca\u3073<a title=\"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c21\u56de\u3011\u300c\u591a\u56fd\u7c4d\u4f01\u696d\u8ab2\u7a0e\u5236\u5ea6\u3068\u8ab2\u7a0e\u30d9\u30fc\u30b9\u300d\uff5e\u30ef\u30fc\u30eb\u30c9\u30ef\u30a4\u30c9vs\u30c6\u30ea\u30c8\u30ea\u30a2\u30eb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-330\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c21\u56de\u3011\u300c\u300c\u591a\u56fd\u7c4d\u4f01\u696d\u8ab2\u7a0e\u5236\u5ea6\u3068\u8ab2\u7a0e\u30d9\u30fc\u30b9\u300d\uff5e\u30ef\u30fc\u30eb\u30c9\u30ef\u30a4\u30c9vs\u30c6\u30ea\u30c8\u30ea\u30a2\u30eb\uff5e\u300d<\/a>\u53c2\u7167<\/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>\u300c\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u6b21\u306e\u9805\u76ee\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff08i\uff09\u3000\u5b9f\u8cea\u7684\u306a\u7c21\u7d20\u5316 <\/strong><\/p>\n<ul>\n<li>\u7c21\u7d20\u5316\u3055\u308c\u305fETR\uff08\u5b9f\u52b9\u7a0e\u7387\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u6052\u4e45\u5316\uff082027\u5e74\u3088\u308a\uff09<\/li>\n<li>\u79fb\u884c\u671fCbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5ef6\u9577\uff082026\u5e74\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08ii\uff09\u3000\u5b9f\u4f53\u306b\u57fa\u3065\u304f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff08SBTI\uff09\u3068\u9069\u683c\u9084\u4ed8\u53ef\u80fd\u7a0e\u984d\u63a7\u9664\u7b49\u3068\u306e\u6574\u5408\u6027<\/strong><\/p>\n<ul>\n<li>\u5b9f\u4f53\uff08\u7d66\u4e0e\u30fb\u6709\u5f62\u8cc7\u7523\u7b49\uff09\u3068\u5f37\u304f\u7d50\u3073\u3064\u304f\u4e00\u5b9a\u306e\u7a0e\u5236\u512a\u9047\u3092\u3001\u4e0a\u9650\u3092\u4ed8\u3057\u3066\u8a8d\u3081\u3001\u30d4\u30e9\u30fc\uff12\u304c\u7a0e\u5236\u7af6\u4e89\u306b\u4e0b\u9650\u3092\u4e0e\u3048\u308b\u52b9\u679c\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u5b9f\u4f53\u6295\u8cc7\u3092\u963b\u5bb3\u3057\u306a\u3044\u3088\u3046\u306b\u5747\u8861\u3092\u56f3\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/li>\n<li>\u3053\u308c\u307e\u3067\u3001\u9084\u4ed8\u53ef\u80fd\u306a\u7a0e\u512a\u9047\u306f\u3001\u88dc\u52a9\u91d1\u6271\u3044\u3067\u7a0e\u306e\u8efd\u6e1b\u3068\u3055\u308c\u306a\u3044\u4e00\u65b9\u3001\u9084\u4ed8\u3055\u308c\u306a\u3044\u3082\u306e\u306f\u7a0e\u306e\u8efd\u6e1b\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u5b9f\u52b9\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u4e0d\u516c\u5e73\u3067\u3042\u308b\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08iii\uff09 \u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc<\/strong><\/p>\n<ul>\n<li>\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u305f\u3081\u306e\u5236\u5ea6\u3092\uff08\u539f\u5247\uff092026\u5e74\uff11\u6708\u4ee5\u524d\u306b\u56fd\u5185\u6cd5\u306b\u6301\u3064\u5834\u5408\u3067\u3001\u4e00\u5b9a\u306e\u9069\u683c\u6027\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u3001\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306e\u9069\u7528\u514d\u9664\u3084\u8efd\u6e1b\u306a\u3069\u3092\u8a8d\u3081\u308b<\/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>\u7c21\u7d20\u5316\u3055\u308c\u305fETR\uff08\u5b9f\u52b9\u7a0e\u7387\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u6052\u4e45\u5316\u3000\uff5e\u30002027\u5e74\u3088\u308a\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528<\/strong><\/h4>\n<p>\u300c\u7c21\u7d20\u5316ETR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u3092\u6052\u4e45\u7684\u306a\u63aa\u7f6e\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\u3002\u72d9\u3044\u306f\u3001\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u305f\u3081\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u4f4e\u3044\u591a\u304f\u306e\u56fd\u306b\u304a\u3044\u3066\u3001\u5305\u62ec\u7684\u306a\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3092\u4e0d\u8981\u306b\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3002<\/p>\n<p>\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u306f\u3001\u4e3b\u3068\u3057\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u7528\u3044\u308b\u8ca1\u52d9\u4f1a\u8a08\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u8abf\u6574\u306f\u6700\u5c0f\u9650\u3068\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u7e70\u5ef6\u7a0e\u91d1\u306e\u6271\u3044\u3067\u306f\u4e00\u5b9a\u306e\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3068\u3059\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>\u79fb\u884c\u671fCbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u7c21\u7d20\u5316ETR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u304c\u5186\u6ed1\u306b\u904b\u7528\u3055\u308c\u308b\u307e\u3067\u306e\u7336\u4e88\u3068\u3057\u3066\u3001\u5305\u6442\u7684\u67a0\u7d44\u307f\u306f\u79fb\u884c\u671fCbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\uff11\u5e74\u9593\u5ef6\u9577\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002\u79fb\u884c\u671f\u9593\u4e2d\u306f\u300c\u7c21\u7d20\u5316ETR\u300d\u304b\u300c\u79fb\u884c\u671fCbCR\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u308b\u69cb\u9020\u3068\u306a\u308a\u3001\u5236\u5ea6\u79fb\u884c\u306e\u6025\u6fc0\u306a\u8ca0\u62c5\u5897\u3092\u7de9\u548c\u3059\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u3092\u3001\u958b\u59cb\uff1a2027\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u3001\u7d42\u4e86\uff1a2029\u5e74\uff16\u670830\u65e5\u3092\u8d85\u3048\u3066\u7d42\u4e86\u3057\u306a\u3044\u4f1a\u8a08\u5e74\u5ea6\u307e\u3067\u62e1\u5f35\u3059\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\u4f53\u306b\u57fa\u3065\u304f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff08SBTI\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc<\/strong><\/h4>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u4e00\u5b9a\u306e\u300c\u9069\u683c\u7a0e\u5236\u512a\u9047\u300d\u306b\u3088\u308a\u8efd\u6e1b\u3055\u308c\u305f\u7a0e\u984d\u3092\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u5bfe\u8c61\u7a0e\u984d\uff08\u5206\u5b50\uff09\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3001\u3042\u308b\u3044\u306f\uff10\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u9069\u683c\u7a0e\u5236\u512a\u9047\u306e\u5b9a\u7fa9\u306f\u3001\u300c\u4e00\u822c\u306b\u5229\u7528\u53ef\u80fd\u306a\u3082\u306e\uff08\u500b\u5225\u306e\u3082\u306e\u3067\u306f\u306a\u3044\uff09\u300d\u3067\u3001\u304b\u3064\u7a0e\u512a\u9047\u306e\u91d1\u984d\u304c<strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u652f\u51fa\u91d1\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u512a\u9047\uff08expenditure-based\uff09\u53c8\u306f<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u5f53\u8a72\u56fd\u306e\u56fd\u5185\u3067\u751f\u7523\u3055\u308c\u305f\u6709\u5f62\u8cc7\u7523\u306e\u91cf\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u512a\u9047\uff08production-based\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u9069\u683c\u7a0e\u5236\u512a\u9047\u306b\u3088\u308b\u8efd\u6e1b\u3067\u3042\u3063\u3066\u3082\u3001\u7121\u5236\u9650\u306b\u201c\u52a0\u7b97\u6271\u3044\u201d\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6b21\u306e\u4e0a\u9650\u304c\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u652f\u6255\u7d66\u4e0e\u306e5.5%\u306e\u91d1\u984d\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e5.5\uff05\u306e\u91d1\u984d\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d<\/li>\n<li>\u4ee3\u66ff\u3068\u3057\u3066\uff08\u9078\u629e\u306b\u3088\u308a\uff09\u571f\u5730\u3092\u9664\u304f\u6709\u5f62\u8cc7\u7523\u5e33\u7c3f\u4fa1\u984d\u306e\uff11%\u306e\u91d1\u984d\uff08\uff11\u5ea6\u9078\u629e\u3057\u305f\u3089\uff15\u5e74\u56fa\u5b9a\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\uff22\uff2f\uff38 \u3000\u5b9f\u4f53\u306b\u57fa\u3065\u304f\u7a0e\u512a\u9047\u63aa\u7f6e\uff08SBTI\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5177\u4f53\u4f8b\uff08\u5178\u578b\u7684\u306a\u3082\u306e\uff09\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u7a0e\u984d\u63a7\u9664\uff08tax credit\uff09\u578b<\/strong><\/p>\n<ul>\n<li>\u305d\u306e\u5e74\u306e\u7a0e\u8ca0\u62c5\u984d\u3092\u6e1b\u3089\u3059\u63a7\u9664\uff08\u4f8b\uff1a R&amp;D\u652f\u51fa\u306b\u9023\u52d5\u3059\u308b\u7a0e\u984d\u63a7\u9664\u3001\u8a2d\u5099\u6295\u8cc7\u652f\u51fa\u306b\u9023\u52d5\u3059\u308b\u63a7\u9664\u7b49\uff09\u3002\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u52a0\u7b97\u304c\u8a8d\u3081\u3089\u308c\u308b\u7a0e\u512a\u9047\u984d\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5229\u7528\u306b\u3088\u308a\u5f53\u671f\u306e\u7a0e\u8ca0\u62c5\u304c\u6e1b\u3063\u305f\u5206\u306e\u91d1\u984d\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u7279\u5225\u511f\u5374\u30fb\u5272\u5897\u63a7\u9664\u578b<\/strong><\/p>\n<ul>\n<li>\u4e00\u5b9a\u652f\u51fa\u306b\u9023\u52d5\u3057\u3066\u640d\u91d1\u7b97\u5165\uff08\u63a7\u9664\uff09\u984d\u3092\u4e0a\u4e57\u305b\u3059\u308b\u4ed5\u7d44\u307f\uff08\u4f8b\uff1a\u7814\u7a76\u958b\u767a\u8cbb\u306e\u5272\u5897\u63a7\u9664\u7b49\uff09\u3002\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u52a0\u7b97\u304c\u8a8d\u3081\u3089\u308c\u308b\u7a0e\u512a\u9047\u984d\u306f\u3001\u4e0a\u4e57\u305b\u63a7\u9664\u984d\u306b\u6cd5\u5b9a\u7a0e\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u652f\u51fa\u306b\u7d10\u3065\u304f\u6240\u5f97\u514d\u9664\u30fb\u8efd\u6e1b\u7a0e\u7387\u578b<\/strong><\/p>\n<ul>\n<li>\u201c\u6240\u5f97\u30d9\u30fc\u30b9\u201d\u306b\u898b\u3048\u3066\u3082\u3001\u514d\u9664\u30fb\u8efd\u6e1b\u306e\u5bfe\u8c61\u6240\u5f97\u304c\u300c\u9069\u683c\u652f\u51fa\u306b\u7d10\u3065\u304f\u6240\u5f97\u300d\u3068\u3057\u3066\u652f\u51fa\u304b\u3089\u6a5f\u68b0\u7684\u306b\u8a08\u7b97\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u306a\u3089\u3001\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u512a\u9047\u306b\u306a\u308a\u5f97\u308b\u3002\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u52a0\u7b97\u304c\u8a8d\u3081\u3089\u308c\u308b\u7a0e\u512a\u9047\u984d\u306f\u3001\u5bfe\u8c61\u6240\u5f97\u306b\u6cd5\u5b9a\u7a0e\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\uff08\u307e\u305f\u306f\u901a\u5e38\u7a0e\u7387\u3068\u306e\u5dee\uff09\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u5178\u578b\u4f8b\u3068\u3057\u3066\u306f\u3001\u5358\u306a\u308b\u52a0\u901f\u511f\u5374\u306a\u3069\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3060\u3051\u306e\u8cc7\u672c\u63a7\u9664\uff08\u6052\u4e45\u5dee\u306b\u306a\u3089\u306a\u3044\u305f\u3081\uff09\u3002<\/span><\/p>\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>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff08Side by Side Safe Harbour\uff09<\/strong><\/h4>\n<p>2025\u5e74\uff16\u6708\u306eG7\u58f0\u660e\u306b\u57fa\u3065\u304d\u4eca\u56de\u306f\u3058\u3081\u3066\u5c0e\u5165\u3055\u308c\u305f\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u5358\u4f4d\u3067\u306e\u7a0e\u8ca0\u62c5\uff08\u5b9f\u52b9\u7a0e\u7387\uff09\u3092\u554f\u984c\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6bcd\u56fd\u306b\u304a\u3051\u308b\u7a0e\u5236\u3092\u554f\u984c\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09 \u5bfe\u8c61\uff08\u8ab0\u304c\u4f7f\u3048\u308b\u304b\uff09<\/strong><\/h4>\n<ul>\n<li>\u7a76\u6975\u306e\u89aa\u4f1a\u793e\uff08UPE\uff09\u304c\u6240\u5728\u3059\u308b\u56fd\u304c\u3001\u9069\u683c\u56fd\u5185\u7a0e\u5236\uff08eligible domestic regime\uff09\u3068\u9069\u683c\u5168\u4e16\u754c\u7a0e\u5236\uff08eligible worldwide regime\uff09\u306e\u4e21\u65b9\u3092\u6709\u3059\u308b\u3068\u5305\u62ec\u7684\u67a0\u7d44\u307f\u306b\u3088\u308a\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u56fd\u306b\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u306e\u3042\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u3060\u3051\u304c\u5229\u7528\u3067\u304d\u308b\u3002<\/li>\n<li>2026\u5e74\uff11\u6708\u4ee5\u964d\u958b\u59cb\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\uff11\u3011\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u524d\u63d0\u3068\u306a\u308b\u5236\u5ea6<\/strong><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -8px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3053\u308c\u3089\u306e\u5236\u5ea6\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30012026\u5e74\u4ee5\u524d\u306b\u5236\u5b9a\u30fb\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #000; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 14px; line-height: 1.6; color: #333;\">\n<thead>\n<tr style=\"background-color: #e2efda; border-bottom: 1px solid #000;\">\n<th style=\"border: 1px solid #000; padding: 10px; text-align: center; font-weight: bold; width: 50%;\">\u9069\u683c\u56fd\u5185\u7a0e\u5236<\/th>\n<th style=\"border: 1px solid #000; padding: 10px; text-align: center; font-weight: bold; width: 50%;\">\u9069\u683c\u5168\u4e16\u754c\u7a0e\u5236<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\"><strong>a.<\/strong> \u6cd5\u4eba\u6240\u5f97\u7a0e\u7387\uff08\u540d\u76ee\uff09\u304c\u5c11\u306a\u304f\u3068\u3082 20%\u3067\u3042\u308b\u3053\u3068\uff1b<\/p>\n<p><strong>b.<\/strong> \u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u6240\u5f97\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3055\u308c\u308b 15%\u4ee5\u4e0a\u306e\u30df\u30cb\u30de\u30e0\u7a0e\u53c8\u306f QDMTT \u3092\u6709\u3057\u3001\u5f53\u8a72\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3051\u308b\u5bfe\u8c61\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u7dcf\u6240\u5f97\u306e\u5927\u90e8\u5206\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\uff1b\u304a\u3088\u3073<\/p>\n<p><strong>c.<\/strong> \u512a\u9047\u7a0e\u5236\u3092\u8003\u616e\u3057\u3066\u3082\u300115%\u3092\u4e0b\u56de\u308b\u5b9f\u8cea\u7684\u306a\u30ea\u30b9\u30af\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3002<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\"><strong>a.<\/strong> \u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u306e\u7a0e\u5236\u3092\u6709\u3059\u308b\u3053\u3068\uff1b<\/p>\n<div style=\"padding-left: 1.2em; margin-top: 5px; margin-bottom: 5px;\"><strong>i.<\/strong> \u7559\u4fdd\u6240\u5f97\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068<br \/>\n<strong>ii.<\/strong> \u6700\u4f4e\u8ab2\u7a0e\u306e\u653f\u7b56\u76ee\u7684\u3068\u6574\u5408\u3059\u308b\u9650\u5b9a\u7684\u306a\u6240\u5f97\u9664\u5916\u306e\u307f\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\uff08\u4f8b\uff1a\u9ad8\u7387\u9664\u5916\uff09<\/div>\n<p><strong>b.<\/strong> BEPS\u30ea\u30b9\u30af\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u3001\u4e00\u65b9\u7684\u306b\u6a5f\u80fd\u3059\u308b\u5b9f\u8cea\u7684\u306a\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u7d44\u307f\u8fbc\u3093\u3067\u3044\u308b\u3053\u3068\uff1b\u304a\u3088\u3073<\/p>\n<p><strong>c.<\/strong> \u512a\u9047\u7a0e\u5236\u3092\u8003\u616e\u3057\u3066\u3082\u300115%\u3092\u4e0b\u56de\u308b\u5b9f\u52b9\u7a0e\u7387\u3092\u8ab2\u3055\u308c\u308b\u5b9f\u8cea\u7684\u306a\u30ea\u30b9\u30af\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"margin-left: 30px; text-indent: -30px; margin-top: 20px;\"><strong>\uff08\uff12\uff09\u3000\u52b9\u679c<\/strong><\/h4>\n<ul>\n<li>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u8a08\u7b97\uff08\u5b9f\u52b9\u7a0e\u7387\u3084\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff09\u3092\u7701\u7565<\/li>\n<li>\u4ed6\u56fd\u306b\u3088\u308b\u5408\u7b97\u8ab2\u7a0e\u30eb\u30fc\u30eb\uff08IIR\uff09\u53ca\u3073\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u306e\u9069\u7528\u514d\u9664\uff08IIR\u3001UTPR\u306e\u305f\u3081\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u304c\uff10\u3068\u307f\u306a\u3055\u308c\u308b<\/li>\n<li>\u5b9f\u8cea\u7684\u306b\u300c\u305d\u306e\u56fd\u306e\u5236\u5ea6\u3067\u6700\u4f4e\u8ab2\u7a0e\u306f\u9054\u6210\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u307f\u306a\u3059<\/li>\n<\/ul>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5178\u578b\u7684\u306a\u60f3\u5b9a\uff08\u4e8b\u5b9f\u4e0a\u7c73\u56fd\u306e\u5236\u5ea6\u306b\u9650\u5b9a\uff09<\/strong><\/h4>\n<ul>\n<li>\u7c73\u56fd\u306e\u6cd5\u4eba\u7a0e\uff0b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08GILTI\/NCTI\u7b49\uff09<\/li>\n<li>\u9ad8\u7a0e\u7387\u30fb\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\uff08\u7559\u4fdd\u6240\u5f97\u3092\u542b\u3080\uff09\u3092\u884c\u3046\u56fd\u306e\u5236\u5ea6<\/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>\u7a76\u6975\u89aa\u4f1a\u793e\uff08UPE\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc<\/strong><\/h4>\n<p>2025\u5e74\uff16\u6708\u306eG7\u58f0\u660e\u306b\u57fa\u3065\u304d\u4eca\u56de\u306f\u3058\u3081\u3066\u5c0e\u5165\u3055\u308c\u305f\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u5358\u4f4d\u3067\u306e\u7a0e\u8ca0\u62c5\uff08\u5b9f\u52b9\u7a0e\u7387\uff09\u3092\u554f\u984c\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6bcd\u56fd\u306b\u304a\u3051\u308b\u7a0e\u5236\u3092\u57fa\u6e96\u3068\u3057\u3066\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5b9a\u7fa9\u3000\uff08\u8ab0\u304c\u4f7f\u3048\u308b\u304b\uff09<\/strong><\/h4>\n<ul>\n<li>\u7a76\u6975\u306e\u89aa\u4f1a\u793e\uff08UPE\uff09\u304c\u6240\u5728\u3059\u308b\u56fd\u306e\u7a0e\u5236\u304c\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u3068\u540c\u7b49\u306e\u6700\u4f4e\u8ab2\u7a0e\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u3068\u5305\u62ec\u7684\u67a0\u7d44\u307f\u306b\u3088\u308a\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/li>\n<li>2026\u5e74\uff11\u6708\u4ee5\u964d\u958b\u59cb\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3002<\/li>\n<\/ul>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u52b9\u679c<\/strong><\/h4>\n<ul>\n<li>\u305d\u306e\u56fd\u306b\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u3092\u6301\u3064\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3001\u4ed6\u56fd\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u7a76\u6975\u89aa\u4f1a\u793e\u6240\u5728\u56fd\u306e\u5229\u76ca\u306b\u95a2\u3057\u3066\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08UTPR\uff09\u8ab2\u7a0e\u3092\u884c\u308f\u306a\u3044\uff08Top-up Tax\u3092\uff10\u3068\u307f\u306a\u3059\uff09<\/li>\n<\/ul>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ul>\n<li>\u300c\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u300d\u304c\u3069\u3053\u306b\u6240\u5728\u3059\u308b\u304b<\/li>\n<li>\u89aa\u4f1a\u793e\u56fd\u306e\u5236\u5ea6\u3078\u306e\u4fe1\u983c\u3092\u524d\u63d0\u306b\u3001\u4ed6\u56fd\u306b\u3088\u308b\u8ab2\u7a0e\u4ecb\u5165\uff08UTPR\uff09\u3092\u6291\u5236<\/li>\n<li>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3068\u7570\u306a\u308a\u3001\u9069\u7528\u5358\u4f4d\u304c\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u53ca\u3076\u70b9\u304c\u7279\u5fb4<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\uff12\u3011\u3000\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3068\u7a76\u6975\u89aa\u4f1a\u793e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc<\/strong><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #000; font-family: 'Helvetica Neue', Helvetica, Arial, sans-serif; font-size: 14px; line-height: 1.5; color: #333;\">\n<thead>\n<tr style=\"background-color: #e2efda; border-bottom: 1px solid #000;\">\n<th style=\"border: 1px solid #000; padding: 10px; text-align: left; font-weight: bold; width: 15%; white-space: nowrap;\">\u89b3\u70b9<\/th>\n<th style=\"border: 1px solid #000; padding: 10px; text-align: left; font-weight: bold; width: 42%;\">\u5171\u5b58\uff08SbS\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc<\/th>\n<th style=\"border: 1px solid #000; padding: 10px; text-align: left; font-weight: bold; width: 43%;\">\u7a76\u6975\u89aa\u4f1a\u793e\uff08UPE\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top; font-weight: bold;\">\u7740\u773c\u70b9<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u56fd\u5185\u30fb\u56fd\u5916\u3092\u901a\u3058\u300115\uff05\u4ee5\u4e0a\u306e\u7a0e\u8ca0\u62c5\u304c\u8ab2\u3055\u308c\u308b\u7a0e\u5236\u3092\u6301\u3064\u56fd\u3067\u3042\u308b\u3053\u3068<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">UPE\u6240\u5728\u56fd\u306e\u8ab2\u7a0e\u80fd\u529b<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top; font-weight: bold;\">\u9069\u7528<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u305d\u306e\u56fd\u306b\u7a76\u6975\u306e\u89aa\u4f1a\u793e\u3092\u6301\u3064\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u304c\u6240\u5728\u3059\u308b\u5404\u56fd<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u7a76\u6975\u89aa\u4f1a\u793e\u6240\u5728\u56fd<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top; font-weight: bold;\">\u76ee\u7684<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u3068\u306e\u91cd\u8907\u9069\u7528\u56de\u907f<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u4ed6\u56fd\u306b\u3088\u308bUTPR \u9069\u7528\u9632\u6b62<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top; font-weight: bold;\">\u6027\u683c<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u6280\u8853\u7684\u30fb\u5236\u5ea6\u6bd4\u8f03\u7684<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u7a76\u6975\u89aa\u4f1a\u793e\u6240\u5728\u56fd\u306e\u4e3b\u6a29\u3078\u306e\u914d\u616e<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top; font-weight: bold;\">\u60f3\u5b9a\u4f8b<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u7c73\u56fd\u5236\u5ea6\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u5171\u5b58<\/td>\n<td style=\"border: 1px solid #000; padding: 10px; text-align: left; background-color: #fff; vertical-align: top;\">\u7c73\u56fd\u3092\u6bcd\u56fd\u3068\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u624b\u7d9a<\/strong><\/h4>\n<p>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3001\u7a76\u6975\u89aa\u4f1a\u793e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5305\u6442\u7684\u67a0\u7d44\u307f\u304c\u9069\u683c\u6027\u3092\u5be9\u67fb\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\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>\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>2021\u5e7410\u6708\u306b\u5305\u6442\u7684\u67a0\u7d44\u307f\u304c\u5408\u610f\u3057\u305f\u3068\u304d\u3001\u4e8c\u672c\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u7b56\u306f100\u5e74\u306b\uff11\u5ea6\u306e\u56fd\u969b\u8ab2\u7a0e\u6539\u9769\u3067\u3042\u308a\u3001\u7a0e\u306e\u5f15\u304d\u4e0b\u3052\u7af6\u4e89\u306b\u7d42\u6b62\u7b26\u3092\u6253\u3064\u3068\u9ad8\u63da\u3057\u305f\u58f0\u3067\u6b53\u8fce\u3055\u308c\u305f\u3002\u3057\u304b\u3057\u3001\u5408\u610f\u304b\u3089\uff14\u5e74\u304c\u305f\u3063\u3066\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u306e\u306f\u3001\u7c73\u56fd\u3001\u4e2d\u56fd\u3068\u3044\u3046\u5de8\u5927\u7d4c\u6e08\u570f\u306e\u4e0d\u53c2\u52a0\u3068\u3001\u6b27\u5dde\u5185\u90e8\u306b\u304a\u3051\u308b\u4e0d\u5354\u548c\u97f3\u3060\uff08\u672c\u7a3f\u3067\u306f\u7701\u7565\u3057\u305f\u304c\u3001\u4e00\u90e8\u306e\u56fd\u304b\u3089\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u53d7\u3051\u5165\u308c\u306f\u4e0d\u5e73\u7b49\u306a\u3069\u3068\u3057\u3066\u6279\u5224\u304c\u3042\u3063\u305f\u3053\u3068\u304c\u5831\u3058\u3089\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\uff11\u670812\u65e5\u3001\u901a\u77e5\u3092EU\u5b98\u5831\u306b\u63b2\u8f09\u3057\u3001\uff11\u6708\uff15\u65e5\u306eOECD\u5305\u62ec\u7684\u67a0\u7d44\u307f\u5408\u610f\uff08\u5b9f\u8cea\u7684\u306b\u306f\u7c73\u56fd\u3068\u306e\u9593\u306e\u5408\u610f\uff09\u306e\u5185\u5bb9\u3092\u3001\u30d4\u30e9\u30fc\uff12\u6307\u4ee4\u7b2c32\u6761\u306b\u57fa\u3065\u304f\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3068\u3057\u3066\u627f\u8a8d\u3057\u305f\u304c\u3001EU\u6307\u4ee4\u305d\u306e\u3082\u306e\u3092\u5909\u66f4\u305b\u305a\u306b\u5b9f\u8cea\u7684\u306b\u540c\u5408\u610f\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u3042\u308b\u3068\u3044\u3046\u6307\u6458\u3082\u306a\u3055\u308c\u3066\u3044\u308b\u3002\u6b27\u5dde\u59d4\u54e1\u4f1a\u304cEU\u6307\u4ee4\u306e\u6539\u5b9a\u306b\u6d88\u6975\u7684\u306a\u306e\u306f\u3001\u5168\u4f1a\u4e00\u81f4\u304c\u8981\u8acb\u3055\u308c\u308b\u4e2d\u3001\u3042\u3089\u305f\u3081\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306b\u3064\u3044\u3066\u52a0\u76df\u56fd\u306e\u540c\u610f\u304c\u53d6\u308a\u4ed8\u3051\u3089\u308c\u308b\u304b\u81ea\u4fe1\u304c\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u306e\u3088\u3046\u3060\u3002<\/p>\n<p>\u56fd\u969b\u8ab2\u7a0e\u306e\u5206\u91ce\u3067\u77e5\u3089\u308c\u308b\u30d5\u30ed\u30ea\u30c0\u5927\u5b66\u306e\u30df\u30f3\u30c7\u30a3\u30fb\u30cf\u30fc\u30c4\u30d5\u30a7\u30eb\u30c9\u6559\u6388\u306f\u3001\u4e8c\u672c\u306e\u67f1\u306b\u3088\u308b\u89e3\u6c7a\u7b56\u3092\u5de1\u308b\u201c\u5927\u5931\u6557\u201d\uff08fiasco\uff09\u306f\u3001OECD\u304c\u653f\u6cbb\u7684\u306a\u529b\u5b66\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u80fd\u529b\u3092\u6301\u3064\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u6295\u3052\u304b\u3051\u3066\u3044\u308b\u3068\u6307\u6458\u3059\u308b\u3002\u307e\u305f\u3001\u7c73\u56fd\u8b70\u4f1a\u306e\u4e00\u90e8\u306b\u306f\u3001OECD\u3078\u306e\u8cc7\u91d1\u524a\u6e1b\u3092\u8a34\u3048\u308b\u58f0\u3082\u3042\u308b\u3002\u3053\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u3082\u305f\u3089\u3057\u305f\u8cc7\u6e90\u306e\u6d6a\u8cbb\u3068\u60aa\u610f\u306f\u3001\u4eca\u5f8c\u6570\u5e74\u306b\u308f\u305f\u308aOECD\u3092\u60a9\u307e\u305b\u308b\u3060\u308d\u3046\u3068\u3082\u6307\u6458\u3057\u3066\u3044\u308b\uff08Tax 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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\u306f2\/12\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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 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