{"id":271489,"date":"2026-01-22T10:20:36","date_gmt":"2026-01-22T01:20:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271489"},"modified":"2026-01-21T11:55:27","modified_gmt":"2026-01-21T02:55:27","slug":"international-article-335","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-335\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c147\u56de\u3011\u300cOECD\/G20\u306eBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u304c\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u5408\u610f\u3092\u516c\u8868\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\u7b2c147\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/212129.html\" target=\"_blank\" 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-15px;\"><strong>\u3007\u3000\u30b3\u30fc\u30de\u30f3\u4e8b\u52d9\u7dcf\u9577\u306b\u3088\u308b\u58f0\u660e<\/strong><\/h4>\n<p>OECD\u306e\u30de\u30c6\u30a3\u30a2\u30b9\u30fb\u30b3\u30fc\u30de\u30f3\u4e8b\u52d9\u7dcf\u9577\u306f\u3001\u672c\u5408\u610f\u306e\u516c\u8868\u306b\u3042\u305f\u308a\u3001\u300c147\u306e\u56fd\u3068\u5730\u57df\u304c\u53c2\u52a0\u3059\u308b\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u3088\u308b\u672c\u5408\u610f\u306f\u3001\u56fd\u969b\u7a0e\u52d9\u5354\u529b\u306b\u304a\u3051\u308b\u753b\u671f\u7684\u306a\u6c7a\u5b9a\u3067\u3042\u308b\u300d\u65e8\u3068\u3068\u3082\u306b\u3001\u300c\u7a0e\u52d9\u4e0a\u306e\u78ba\u5b9f\u6027\u3092\u9ad8\u3081\u3001\u8907\u96d1\u6027\u3092\u8efd\u6e1b\u3057\u3001\u7a0e\u57fa\u76e4\u3092\u4fdd\u8b77\u3059\u308b\u672c\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u6700\u7d42\u6c7a\u5b9a\u3057\u305f\u5305\u6442\u7684\u67a0\u7d44\u307f\u306e\u52a0\u76df\u56fd\u306b\u3088\u308b\u529f\u7e3e\u306f\u79f0\u8cdb\u306b\u5024\u3059\u308b\u3002\u5305\u6442\u7684\u67a0\u7d44\u307f\u304c\u672c\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u5b9f\u65bd\u3092\u63a8\u9032\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ca0\u62c5\u306e\u3055\u3089\u306a\u308b\u7c21\u7d20\u5316\u306b\u5411\u3051\u305f\u4eca\u5f8c\u306e\u63d0\u6848\u3092\u9032\u3081\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u3044\u308b\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\u30d9\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306b\u3088\u308b\u58f0\u660e<\/strong><\/h4>\n<p>\u7c73\u56fd\u306e\u30b9\u30b3\u30c3\u30c8\u30fb\u30d9\u30bb\u30f3\u30c8\u8ca1\u52d9\u9577\u5b98\u306f\u3001\u672c\u5408\u610f\u3092\u53d7\u3051\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u58f0\u660e\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u306e\u5c31\u4efb\u521d\u65e5\u306e\u5927\u7d71\u9818\u4ee4\u306f\u3001\u30d0\u30a4\u30c7\u30f3\u653f\u6a29\u304c\u63d0\u6848\u3057\u305fOECD\u7b2c\uff12\u306e\u67f1\u5408\u610f\u304c\u7c73\u56fd\u306b\u5bfe\u3057\u3066\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u305f\u3002<\/p>\n<p>\u672c\u65e5\u3001\u5f53\u653f\u6a29\u306f\u305d\u306e\u516c\u7d04\u3092\u679c\u305f\u3057\u305f\u3002\u7c73\u56fd\u8ca1\u52d9\u7701\u306f\u8b70\u4f1a\u3068\u7dca\u5bc6\u306b\u9023\u643a\u3057\u3001OECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u53c2\u52a0\u3059\u308b145\u30f6\u56fd\u4ee5\u4e0a\u3068\u306e\u5408\u610f\u5f62\u6210\u306b\u52aa\u3081\u305f\u7d50\u679c\u3001\u7c73\u56fd\u306b\u672c\u793e\u3092\u7f6e\u304f\u4f01\u696d\u306f\u7c73\u56fd\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u307f\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7b2c\uff12\u306e\u67f1\u304b\u3089\u306f\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u3053\u306e\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u5408\u610f\u306f\u3001\u7c73\u56fd\u4f01\u696d\u306e\u5168\u4e16\u754c\u7684\u306a\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3059\u308b\u7c73\u56fd\u306e\u8ab2\u7a0e\u4e3b\u6a29\u3068\u3001\u4ed6\u56fd\u304c\u81ea\u56fd\u9818\u571f\u5185\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3057\u3066\u6709\u3059\u308b\u8ab2\u7a0e\u4e3b\u6a29\u3092\u8a8d\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u672c\u5408\u610f\u306f\u3001\u7c73\u56fd\u306b\u304a\u3051\u308b\u6295\u8cc7\u3068\u96c7\u7528\u5275\u51fa\u3092\u4fc3\u9032\u3059\u308b\u7c73\u56fd\u8b70\u4f1a\u304c\u627f\u8a8d\u3057\u305f\u7814\u7a76\u958b\u767a\u7a0e\u984d\u63a7\u9664\u3084\u305d\u306e\u4ed6\u306e\u512a\u9047\u63aa\u7f6e\u306e\u4fa1\u5024\u3092\u4fdd\u8b77\u3057\u3001\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3068\u6280\u8853\u9032\u6b69\u306b\u304a\u3051\u308b\u7c73\u56fd\u306e\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3068\u3044\u3046\u5171\u901a\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u5408\u610f\u306f\u3001\u7c73\u56fd\u306e\u4e3b\u6a29\u3092\u4fdd\u6301\u3057\u3001\u7c73\u56fd\u306e\u52b4\u50cd\u8005\u3068\u4f01\u696d\u3092\u57df\u5916\u9069\u7528\u306b\u3088\u308b\u904e\u5270\u306a\u8ab2\u7a0e\u304b\u3089\u4fdd\u8b77\u3059\u308b\u6b74\u53f2\u7684\u52dd\u5229\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u8ca1\u52d9\u7701\u306f\u3001\u5408\u610f\u306e\u5b8c\u5168\u306a\u5b9f\u65bd\u3092\u78ba\u4fdd\u3057\u3001\u56fd\u969b\u7684\u306a\u7a0e\u5236\u306e\u5b89\u5b9a\u6027\u3092\u9ad8\u3081\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u306b\u5411\u3051\u3066\u524d\u9032\u3059\u308b\u305f\u3081\u3001\u5f15\u304d\u7d9a\u304d\u8af8\u5916\u56fd\u3068\u306e\u5bfe\u8a71\u3092\u7d99\u7d9a\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9<\/strong><\/h4>\n<p>OECD\u306f\u672c\u5408\u610f\u3068\u3068\u3082\u306b\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#006400;\">\n\t\t<ul>\n<li>\u7c21\u7d20\u5316\u63aa\u7f6e\uff1a\u7c21\u7d20\u5316\u3055\u308c\u305fETR\uff08\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\uff09\u306b\u57fa\u3065\u304f\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u9069\u7528\u306a\u3089\u3073\u306b\u66ab\u5b9a\u7684CbCR\uff08\u56fd\u5225\u5831\u544a\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\uff11\u5e74\u9593\u306e\u5ef6\u9577\u3002<\/li>\n<li>\u5b9f\u4f53\u306b\u57fa\u3065\u304f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\uff1a\u7279\u5b9a\u306e\u9069\u683c\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff08\u3059\u306a\u308f\u3061\u3001\u652f\u51fa\u30d9\u30fc\u30b9\u53ca\u3073\u7279\u5b9a\u306e\u751f\u7523\u30d9\u30fc\u30b9\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff09\u3092\u3001\u5b9f\u4f53\u306b\u57fa\u3065\u304f\u4e00\u5b9a\u984d\u3092\u4e0a\u9650\u3068\u3057\u3066\u3001\u5bfe\u8c61\u7a0e\u984d\u3078\u306e\u52a0\u7b97\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u3092\u8a8d\u3081\u308b\u3002<\/li>\n<li>\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\uff1a\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u3088\u308a\u9069\u683c\u306a\u7a0e\u5236\u3092\u6709\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u7ba1\u8f44\u533a\u57df\u306b\u672c\u62e0\u3092\u7f6e\u304f\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u9069\u7528\u3055\u308c\u308b\u4e8c\u3064\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3067\u69cb\u6210\u3055\u308c\u308b\u3002Side-by-Side\uff08SbS\uff09\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306f\u3001\u5f53\u8a72\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u4ed6\u306e\u7ba1\u8f44\u533a\u57df\u306b\u304a\u3051\u308bIIR\uff08Income Inclusion Rule\uff09\u53ca\u3073UTPR\uff08Undertaxed Profits Rule\uff09\u304b\u3089\u514d\u9664\u3059\u308b\u4e00\u65b9\u3001UPE\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306fUPE\u7ba1\u8f44\u533a\u57df\u306e\u307f\u3092UTPR\u304b\u3089\u514d\u9664\u3059\u308b\u3002\u5171\u5b58\u30b7\u30b9\u30c6\u30e0\u306fQDMTT\uff08Qualified Domestic Minimum Top-up Tax\uff09\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3002<\/li>\n<li>\u5305\u6442\u7684\u67a0\u7d44\u307f\u306b\u53c2\u52a0\u3059\u308b\u5168\u30e1\u30f3\u30d0\u30fc\u306b\u5bfe\u3057\u3066\u516c\u5e73\u306a\u7af6\u4e89\u74b0\u5883\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u8a3c\u62e0\u306b\u57fa\u3065\u304f\u73fe\u72b6\u628a\u63e1\u30d7\u30ed\u30bb\u30b9\u3092\u6574\u5099\u3002<\/li>\n<\/ul>\n<\/div>\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\u306f2\/19\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>147\u30f6\u56fd\u30fb\u5730\u57df\u3067\u69cb\u6210\u3055\u308c\u308bOECD\/G20\u306eBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\uff08Inclusive 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