{"id":271734,"date":"2026-02-04T09:00:26","date_gmt":"2026-02-04T00:00:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271734"},"modified":"2026-02-03T18:28:51","modified_gmt":"2026-02-03T09:28:51","slug":"international-report-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-31\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u305f\u63aa\u7f6e\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u308b\uff5e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7a0e\u8ca0\u62c5\u7b49\u8efd\u6e1b\u306e\u53ef\u80fd\u6027\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b<br \/>\n\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u305f\u63aa\u7f6e\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7a0e\u8ca0\u62c5\u7b49\u8efd\u6e1b\u306e\u53ef\u80fd\u6027\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u653f\u5e9c\u306f\u3001\u672c\u5e74\uff11\u670823\u65e5\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u305f\u63aa\u7f6e\u3092\u95a3\u8b70\u6c7a\u5b9a\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5404\u56fd\u3054\u3068\u306b\u6700\u4f4e\u7a0e\u738715\uff05\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u4ed5\u7d44\u307f\u3001\u3059\u306a\u308f\u3061\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\u306b\u521d\u3081\u3066\u6cd5\u5236\u5316\u3055\u308c\u3001\u305d\u306e\u5f8c\u6570\u6b21\u306e\u6539\u6b63\u3092\u7d4c\u305f\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u56fd\u969b\u8ab2\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u5316\u306e\u8981\u8acb\u306e\u4e0b\u3001\u7c73\u56fd\u7b49\u72ec\u81ea\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3092\u6709\u3059\u308b\u56fd\u306e\u5236\u5ea6\u3068\u306e\u5171\u5b58\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u4ee4\u548c\uff17\u5e74\uff16\u6708\u4ee5\u964d\u300cBEPS <span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306b\u304a\u3044\u3066\u8b70\u8ad6\u3055\u308c\u3001\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff15\u65e5\u306b\u5408\u610f\u304c\u6210\u7acb\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000 Base Erosion and Profit Shifting : \u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20260123kokusai.htm\" target=\"_blank\" rel=\"noopener\">\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u305f\u63aa\u7f6e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u63aa\u7f6e\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u672c\u63aa\u7f6e\u306f\u3001\u56fd\u7a0e\u53ca\u3073\u5730\u65b9\u7a0e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u304c\u3001\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u306e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u6240\u8981\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><strong>\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u3046\u3061\u3001\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08Income Inclusion Rule\uff1aIIR\uff09\u3068\u3057\u3066\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u5236\u5316\u3055\u308c\u305f\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u53c8\u306f\u5730\u57df\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u5927\u81e3\u304c\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u305d\u306e\u4ed6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u5f53\u8a72\u6240\u5728\u5730\u56fd\u53c8\u306f\u5730\u57df\u3092\u6307\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u69cb\u6210\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u53ca\u3073\u305d\u306e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u4fc2\u308b\u5171\u540c\u652f\u914d\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306f\u96f6\u3068\u3055\u308c\u308b\uff08\u9069\u7528\u514d\u9664\u57fa\u6e96\uff09\u3002\u5f53\u8a72\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30a4<\/strong>\u3000\u305d\u306e\u56fd\u53c8\u306f\u5730\u57df\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306b\u304a\u3044\u3066\u300120\uff05\u4ee5\u4e0a\u306e\u7a0e\u7387\u306b\u3088\u308a\u4f1a\u793e\u7b49\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u4ee4\u548c11\u5e74\uff11\u6708\uff11\u65e5\u524d\u306b\u5236\u5b9a\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\u3002\u30ed\u53ca\u3073\u30cf\u306b\u304a\u3044\u3066\u540c\u3058\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30ed<\/strong>\u3000\u305d\u306e\u56fd\u53c8\u306f\u5730\u57df\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u3001\u81ea\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u4fc2\u308b\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u53c8\u306f\u305d\u306e\u4f1a\u793e\u7b49\u306e\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u5f53\u671f\u7d14\u640d\u76ca\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u305f\u91d1\u984d\u306b\u5bfe\u3057\u306615\uff05\u4ee5\u4e0a\u306e\u7a0e\u7387\u306b\u3088\u308a\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002\u3059\u306a\u308f\u3061\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u304c\u3001\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff09\u304c\u65e2\u306b\u6cd5\u5236\u5316\u3055\u308c\u3066\u3044\u308b\u56fd\u53c8\u306f\u5730\u57df\u306b\u6240\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30cf<\/strong>\u3000\u305d\u306e\u56fd\u53c8\u306f\u5730\u57df\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u3001\u4ed6\u306e\u4f1a\u793e\u7b49\u306b\u6301\u5206\u3092\u76f4\u63a5\u30fb\u9593\u63a5\u306b\u6240\u6709\u3055\u308c\u308b\u4f1a\u793e\u7b49\uff08\u300c\u5b50\u4f1a\u793e\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u305d\u306e\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u3059\u308b\u56fd\u53c8\u306f\u5730\u57df\u306b\u304a\u3044\u3066\u305d\u306e\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u53ca\u3073\u904b\u55b6\u3092\u81ea\u3089\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u305d\u306e\u4ed6\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u53ce\u76ca\u306e\u984d\u3068\u307f\u306a\u3057\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u898f\u5b9a\u3067\u3042\u3063\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5b50\u4f1a\u793e\u7b49\u306e\u5168\u3066\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u305d\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u3082\u306e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3002\u3059\u306a\u308f\u3061\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u304c\u3001\u6211\u304c\u56fd\u3067\u3044\u3046\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u985e\u4f3c\u306e\u5236\u5ea6\u3092\u6cd5\u5236\u5316\u3057\u3066\u3044\u308b\u56fd\u53c8\u306f\u5730\u57df\u306b\u6240\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u4e00\u5b9a\u306e\u56fd\u5225\u5831\u544a\u4e8b\u9805\u306b\u304a\u3051\u308b\u8a18\u8f09\u4e8b\u9805\u7b49\u3092\u7528\u3044\u305f\u7d4c\u904e\u7684\u306a\u9069\u7528\u514d\u9664\u57fa\u6e96\u306e\u9069\u7528\u671f\u9650\uff08\u73fe\u884c\uff1a\u4ee4\u548c\uff18\u5e7412\u670831\u65e5\uff09\u306f\u4ee4\u548c\uff19\u5e7412\u670831\u65e5\u307e\u3067\uff11\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u56fd\u5225\u5831\u544a\u4e8b\u9805\u306b\u304a\u3051\u308b\u8a18\u8f09\u4e8b\u9805\u7b49\u3092\u7528\u3044\u305f\u7d4c\u904e\u7684\u306a\u9069\u7528\u514d\u9664\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306e\u898b\u76f4\u3057\u304c\u884c\u306a\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u306e\u3046\u3061\u4e00\u5b9a\u306e\u91d1\u984d\uff08\u539f\u5247\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u7b49\u306e\u984d\u306e\u5408\u8a08\u984d\u306b5.5\uff05\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u4e00\u5b9a\u306e\u6709\u5f62\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5408\u8a08\u984d\u306b5.5\uff05\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u3092\u6309\u5206\u3057\u305f\u91d1\u984d\u3092\u4e0a\u9650\uff09\u3092\u8abf\u6574\u5f8c\u5bfe\u8c61\u79df\u7a0e\u984d\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u308b\u3002\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u53c8\u306f\u6240\u5f97\u63a7\u9664\u5236\u5ea6\u3068\u3057\u3066\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u9650\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30a4<\/strong>\u3000\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u304c\u652f\u51fa\u306e\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u53c8\u306f\u6240\u5f97\u63a7\u9664\u5236\u5ea6\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30ed<\/strong>\u3000\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u304c\u6240\u5728\u5730\u56fd\u306b\u304a\u3051\u308b\u6709\u5f62\u8cc7\u7523\u306e\u751f\u7523\u91cf\u7b49\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\u2463<\/strong>\u3000\u305d\u306e\u4ed6\u6240\u8981\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span><strong>\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u53c8\u306f\u5730\u57df\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u5927\u81e3\u304c\u3001\u56fd\u969b\u7684\u306b20\uff05\u4ee5\u4e0a\u306e\u7a0e\u7387<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u306b\u3088\u308a\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u305d\u306e\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u6307\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u306b\u306f\u3001\u5f53\u8a72\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u306b\u4fc2\u308b\u90e8\u5206\u306e\u91d1\u984d\u306f\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u308b\uff08\u9069\u7528\u514d\u9664\u57fa\u6e96\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u3046\u3061\u3001\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08Undertaxed Profits Rule\uff1aUTPR\uff09\u3068\u3057\u3066\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u5236\u5316\u3055\u308c\u305f\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u306b\u304a\u3044\u3066\u5f53\u8a72\u6240\u5728\u5730\u56fd\u53c8\u306f\u5730\u57df\u3067\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u8ab2\u3055\u308c\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6211\u304c\u56fd\u6cd5\u4eba\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u672c\u63aa\u7f6e\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u5927\u81e3\u306e\u6307\u5b9a\u3092\u5f85\u3064\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u6cd5\u4eba\u304c\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001<strong>\u2460\u30a4<\/strong>\uff5e<strong>\u30cf<\/strong>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u9069\u7528\u514d\u9664\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3001\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306f\u96f6\u3068\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u53ca\u3073\u4e8b\u52d9\u8ca0\u62c5\u306f\u8efd\u6e1b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306b\u3064\u3044\u3066\u9069\u7528\u304c\u3042\u308b\u306e\u304c\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u6211\u304c\u56fd\u306b\u6240\u5728\u3059\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u53c8\u306f\u5730\u57df\u304c\u7a0e\u738720\uff05\u672a\u6e80\u306e\u8efd\u8ab2\u7a0e\u56fd\u3067\u306a\u3044\u9650\u308a\u3001\u9069\u7528\u514d\u9664\u3068\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u653f\u5e9c\u306f\u3001\u672c\u5e74\uff11\u670823\u65e5\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u4fc2\u308b\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u305f\u63aa\u7f6e\u3092\u95a3\u8b70\u6c7a\u5b9a\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5404\u56fd\u3054\u3068\u306b\u6700\u4f4e\u7a0e\u738715\uff05\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u4ed5\u7d44\u307f\u3001\u3059\u306a\u308f\u3061\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\u306b\u521d\u3081\u3066\u6cd5\u5236\u5316\u3055\u308c\u3001\u305d\u306e\u5f8c\u6570\u6b21\u306e\u6539\u6b63\u3092\u7d4c\u305f\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u56fd\u969b\u8ab2\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u5316\u306e\u8981\u8acb\u306e\u4e0b\u3001\u7c73\u56fd\u7b49\u72ec\u81ea\u306e\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u5236\u5ea6\u3092\u6709\u3059\u308b\u56fd\u306e\u5236\u5ea6\u3068\u306e\u5171\u5b58\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u4ee4\u548c\uff17\u5e74\uff16\u6708\u4ee5\u964d\u300cBEPS \u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306b\u304a\u3044\u3066\u8b70\u8ad6\u3055\u308c\u3001\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff15\u65e5\u306b\u5408\u610f\u304c\u6210\u7acb\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\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":[370,215,177,167,179,289],"tags":[433],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:53:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271734"}],"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=271734"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271734\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271734"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271734"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}