{"id":272025,"date":"2026-03-12T10:16:59","date_gmt":"2026-03-12T01:16:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272025"},"modified":"2026-03-12T08:45:18","modified_gmt":"2026-03-11T23:45:18","slug":"international-article-343","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-343\/","title":{"rendered":"\u56fd\u969b\u8ab2\u7a0e\u30ec\u30dd\u30fc\u30c8\u3000\u3010\u7b2c24\u56de\u3011\u300c\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u306e\u514d\u9664\u3068\u8d8a\u5883\u96fb\u5b50\u5546\u53d6\u5f15\u3078\u306e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306e\u5f37\u5316\u300d\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\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\" 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style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u56fd\u969b\u8ab2\u7a0e\u30fb\u56fd\u5883\u3092\u8d8a\u3048\u308b\u53d6\u5f15\u95a2\u4fc2\u306e\u6539\u6b63\u9805\u76ee<\/strong><\/h4>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u3046\u3061\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u4fc2\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\uff12\u3064\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<ul>\n<li>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u95a2\u4fc2\u306e\u898b\u76f4\u3057\uff08\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u7b49\u306b\u5bfe\u3059\u308b\u9069\u7528\u514d\u9664\u57fa\u6e96\u306e\u5275\u8a2d\uff09<\/li>\n<li>\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9069\u6b63\u5316\uff08\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u8ab2\u7a0e\u306e\u62e1\u5927\u3068\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5275\u8a2d\uff09<\/li>\n<\/ul>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u6539\u6b63\u306e\u6982\u8981\u3092\u7c21\u5358\u306b\u7d39\u4ecb\u3057\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u306a\u304a\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306f\u7b2c221\u56de\u56fd\u4f1a\u3067\u5be9\u8b70\u4e2d\u3067\u3042\u308b\uff08\uff13\u670812\u65e5\u73fe\u5728\uff09\u3002\u672c\u7a3f\u306f\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u53ca\u3073\u6cd5\u6848\u30d9\u30fc\u30b9\u306e\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u4eca\u5f8c\u7570\u540c\u304c\u3042\u308a\u5f97\u308b\u3002\u306a\u304a\u3001\u6761\u6587\u756a\u53f7\u306f\u539f\u5247\u3068\u3057\u3066\u6539\u6b63\u6cd5\u6848\u306e\u305d\u308c\u306b\u3088\u308b\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> 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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\u3092\u53d7\u3051\u3066\u3001\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u5e74\u672b\u3092\u8d8a\u3048\u30662026\u5e74\uff11\u6708\uff15\u65e5\u306b\u516c\u8868\u3057\u305f\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\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3060\u3002\u305d\u306e\u4e2d\u6838\u306f\u3001<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\">\u4ee4\u548c\uff18\u5e74\uff11\u670823\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3057\u305f\u6587\u66f8<\/a>\u306b\u304a\u3044\u3066\u300c\u7c73\u56fd\u3092\u542b\u3080\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u56fd\u306e\u5236\u5ea6\u3068\u306e\u5171\u5b58\u300d\u3068\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u300c\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u300d\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u8a00\u3063\u3066\u3088\u3044\uff08\u7d4c\u7def\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u672c\u9023\u8f09<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-334\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c22\u56de\u3011<\/a>\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u898b\u76f4\u3057\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u5b9f\u52d9\u3068\u306e\u6469\u64e6\u3092\u56de\u907f\u3059\u308b\u89b3\u70b9\u304b\u3089\u6b53\u8fce\u3067\u304d\u308b\u3002\u3053\u306e\u898b\u76f4\u3057\u306e\u6839\u5e95\u306b\u3042\u308b\u5185\u5bb9\u306f\u3001\u6628\u5e74\uff16\u6708\u306e<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\">G7\u58f0\u660e<\/a>\u3067\u3001\u65e5\u672c\u3082\u5f53\u4e8b\u8005\u306e\u4e00\u4eba\u3068\u3057\u3066\u56fd\u969b\u7684\u306b\u5408\u610f\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u306e\u898b\u76f4\u3057\u306a\u3057\u3067\u3059\u3067\u306b\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\uff082024\u5e74\uff14\u6708\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\uff09\u300c\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u300d\uff08IIR\uff09\u3084\u300c\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u6b8b\u4f59\u984d\u300d\uff08UTPR\uff09\u306e\u898f\u5b9a\u3092\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u65e5\u672c\u4f01\u696d\u3084\u65e5\u672c\u306e\u500b\u4eba\u306f\u7c73\u56fd\u3067\u300c\u5831\u5fa9\u7684\u306a\u300d\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u3063\u305f\u304b\u3089\u3060\u3002\u4eca\u56de\u306e\u6539\u6b63\u306f\u3001\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u3066\u91cd\u8981\u306a\u5236\u5ea6\u8abf\u6574\u3092\u884c\u3046\u3082\u306e\u3068\u7406\u89e3\u3067\u304d\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> \u300c\u56fd\u969b\u57fa\u6e96\u300d\uff08\u30bd\u30d5\u30c8\u30ed\u30fc\uff09\u306e\u300c\u56fd\u5185\u6cd5\u57fa\u6e96\u300d\u5316\u3068\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9<\/strong><\/h4>\n<p>\u3082\u3063\u3068\u3082\u3001\u6280\u8853\u7684\u306b\u306f\u3001\u308f\u304c\u56fd\u306e\u3053\u308c\u307e\u3067\u306e\u79df\u7a0e\u6cd5\u306b\u307f\u3089\u308c\u306a\u3044\u898f\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u306b\u6ce8\u76ee\u3057\u3066\u304a\u304d\u305f\u3044\u3002\u5236\u5ea6\u306e\u767a\u52d5\u8981\u4ef6\uff08\u5177\u4f53\u7684\u306b\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u7a0e\u306e\u305f\u3081\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u304c\u96f6\u3068\u306a\u308b\u8981\u4ef6\uff09\u306f\u3001<span style=\"color: #800080;\">\u2460<\/span>\u300c\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u300d<span style=\"color: #800080;\">\u2461<\/span>\u300c\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u56fd\u53c8\u306f\u5730\u57df\u3068\u3057\u3066\u8ca1\u52d9\u5927\u81e3\u304c\u6307\u5b9a\u3059\u308b\u56fd\u53c8\u306f\u5730\u57df\u300d\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3068\u3044\u3046\u4e8c\u5c64\u69cb\u6210\u3092\u63a1\u3063\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304b\u3089\u307f\u308b\u3068\u3001\u3069\u306e\u56fd\u304c\u3044\u3064\u6307\u5b9a\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u3001\u3069\u306e\u7a0b\u5ea6\u5b89\u5b9a\u7684\u306b\u904b\u7528\u3055\u308c\u308b\u306e\u304b\u306f\u3001\u73fe\u6642\u70b9\u306e\u8cc7\u6599\u7b49\u304b\u3089\u3060\u3051\u3067\u306f\u306a\u304a\u898b\u901a\u3057\u306b\u304f\u3044\u3002\u56fd\u5185\u6cd5\u4e0a\u306e\u6307\u5b9a\u5236\u5ea6\u304cOECD\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3084\u5408\u610f\u3068\u3044\u3063\u305f\u201c\u30bd\u30d5\u30c8\u30ed\u30fc\u201d\u306b\u4f9d\u62e0\u3059\u308b\u70b9\u3067\u3001\u4e0d\u78ba\u5b9f\u6027\u304c\u6b8b\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\uff08\u61b2\u6cd584\u6761\uff09\u306e\u7e1b\u308a\u304c\u5f37\u3044\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u4e3b\u8981\u8981\u4ef6\u3092\u56fd\u5185\u6cd5\u6cd5\u5f8b\u306b\u7f6e\u304d\u3064\u3064\uff08\u305f\u3060\u3057\u3001\u65e5\u672c\u72ec\u81ea\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/global-minimum-tax\/side-by-side-package.pdf#page=79\" target=\"_blank\" rel=\"noopener\">\u300c\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u306e\u5185\u5bb9\u3092\u306a\u305e\u3063\u305f\u3082\u306e<\/a>\uff09\u3001\u56fd\u969b\u5408\u610f\u3092\u8e0f\u307e\u3048\u305f\u6307\u5b9a\u5236\u5ea6\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\uff12\u5c64\u69cb\u9020\u306e\u57fa\u6e96\u306f\u3001\u6bd4\u8f03\u6cd5\u7684\u306b\u306f\u7406\u89e3\u53ef\u80fd\u3067\u3042\u308b\u304c\uff08\u5f8c\u8ff0\u306e\u300c\u56fd\u969b\u57fa\u6e96\u306e\u56fd\u5185\u57fa\u6e96\u5316\u306e\u65b9\u6cd5\u300d\u53c2\u7167\uff09\u3001\u305d\u306e\u5206\u3001\u6307\u5b9a\u57fa\u6e96\u3084\u904b\u7528\u65b9\u91dd\u306e\u660e\u78ba\u5316\u304c\u4e0d\u53ef\u6b20\u306b\u306a\u308b\u3088\u3046\u306b\u601d\u3046\u3002<\/p>\n<p>OECD\u306f\u5bfe\u8c61\u56fd\u306b\u3064\u3044\u3066\u516c\u793a\u3059\u308b\u5236\u5ea6\u300cCentral Record\u300d\u3092\u5c0e\u5165\u3057\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5236\u5ea6\u3092\u6301\u3064\u56fd\u540d\u3092\u63b2\u793a\u3057\u3066\u3044\u308b\uff08\u4f8b\u3048\u3070\u3001<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/global-minimum-tax\/central-record-of-legislation-with-transitional-qualified-status.html\" target=\"_blank\" rel=\"noopener\">\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u3092\u514d\u9664\u3059\u308b\u5171\u5b58\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5bfe\u8c61\u56fd<\/a>\u3068\u3057\u3066\u306f\u7c73\u56fd\u3060\u3051\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3092\u76f4\u63a5\u5f15\u7528\u3067\u304d\u308c\u3070\u7c21\u4fbf\u3067\u3042\u308b\u304c\u3001OECD\/G20\u306e\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u300d\u306f\u6761\u7d04\u7b49\u306b\u57fa\u3065\u3044\u305f\u7d44\u7e54\u3067\u306f\u306a\u3044\u3057\u3001\u300c\u5171\u5b58\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u306f\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff08administrative guidance\uff09\u3068\u547c\u3070\u308c\u308b\u30bd\u30d5\u30c8\u30ed\u30fc\u3067\u3042\u308b\u3002\u3053\u308c\u3092\u76f4\u63a5\u6839\u62e0\u3068\u3057\u3001\u53c2\u7167\uff08cross-reference\uff09\u306b\u3088\u308a\u300c\u6cd5\u6e90\u300d\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u305d\u3046\u3067\u3042\u308c\u3070\u3001\u56fd\u5185\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u300c\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u300d\u3068\u306f\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u304c\u91cd\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\u7533\u544a\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u4eca\u5f8c\u793a\u3055\u308c\u308b\u8ca1\u52d9\u5927\u81e3\u306e\u6307\u5b9a\u306b\u5f93\u3046\u307b\u304b\u306a\u3044\u304c\u3001\u3053\u306e\u554f\u984c\u306f\u7acb\u6cd5\u88c1\u91cf\u3068\u59d4\u4efb\u306e\u9650\u754c\u306a\u3069\u3082\u542b\u3081\u3001\u3044\u304f\u3064\u304b\u306e\u3053\u308c\u307e\u3067\u306b\u7d4c\u9a13\u3057\u3066\u3044\u306a\u3044\u8208\u5473\u6df1\u3044\u554f\u984c\u3092\u5185\u5305\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u306e\u8aac\u660e\u3084\u8a55\u4fa1\u3092\u5f85\u3064\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/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:#808080;\">\n\t\t<p style=\"text-align: center;\">\u56fd\u969b\u57fa\u6e96\u306e\u56fd\u5185\u57fa\u6e96\u5316\u306e\u65b9\u6cd5<\/p>\n<p>\u56fd\u969b\u5408\u610f\uff08\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\uff09\u306e\u57fa\u6e96\u3092\u56fd\u5185\u6cd5\u306b\u53d6\u308a\u8fbc\u3080\u305f\u3081\u306e\u6280\u8853\u7684\u306a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001OECD\uff082023\uff09\u306f\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306e\u5185\u5bb9\u3092\u56fd\u5185\u6cd5\u306e\u6761\u6587\u3068\u3057\u3066\u66f8\u304d\u8d77\u3053\u3059\u65b9\u6cd5\uff08\u30d1\u30e977\uff09<\/li>\n<li>\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u3084\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u306e\u3088\u3046\u306b\u3001\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3092cross-referencing\u3067\u63a1\u308a\u8fbc\u3080\u65b9\u6cd5\uff08\u30d1\u30e978\uff09<\/li>\n<li>\u57fa\u672c\u90e8\u5206\u3092\u4e00\u6b21\u6cd5\u306b\u7f6e\u304d\u3001\u6b8b\u308a\u3092\u4e8c\u6b21\u6cd5\u3084\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u88dc\u3046\u65b9\u6cd5\uff08\u30d1\u30e979\uff09<\/li>\n<\/ul>\n<p><span style=\"color: #b22222;\">\u203b<\/span>OECD\uff082023\uff09\u300c<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/global-minimum-tax\/minimum-tax-implementation-handbook-pillar-two.pdf\" target=\"_blank\" rel=\"noopener\">Minimum Tax Implementation Handbook\uff08Pillar Two\uff09<\/a>\u300d\u53c2\u7167\u3002<\/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> \u96fb\u5b50\u5546\u53d6\u5f15\uff08BtoC\u306e\u7269\u8ca9\uff09\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306e\u80cc\u666f\u306b\u306f\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u7b49\u3092\u5229\u7528\u3057\u305f\u7269\u8ca9\u306eBtoC\u5e02\u5834\u898f\u6a21\u306e\u62e1\u5927\u304c\u3042\u308b\u3002\u7d4c\u6e08\u7523\u696d\u7701\u306b\u3088\u308b\u3068\u3001\u7269\u8ca9\u7cfb\u5206\u91ce\u306eBtoC EC\u5e02\u5834\u898f\u6a21\u306f2024\u5e74\u306b15.2\u5146\u5186\u306b\u9054\u3057\u3066\u304a\u308a\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u4e0a\u3067\u53d7\u767a\u6ce8\u304c\u884c\u308f\u308c\u308bEC\u53d6\u5f15\u306e\u7387\u306f9.78\uff05\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011\u3000BtoC\u3000EC\u7269\u8ca9\u5e02\u5834\u306e\u62e1\u5927\u3068EC\u5316\u7387<\/strong><\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2025\/08\/20250826005\/20250826005-a.pdf#page=5\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272035\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-1.png\" alt=\"\" width=\"1348\" height=\"793\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-1.png 1348w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-1-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-1-1024x602.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-1-768x452.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-1-600x353.png 600w\" sizes=\"(max-width: 1348px) 100vw, 1348px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2025\/08\/20250826005\/20250826005-a.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5e02\u5834\u8abf\u67fb\u5831\u544a\u66f8<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2025\/08\/20250826005\/20250826005-a.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\uff15\u9801<\/a>\u3088\u308a\u5f15\u7528\u3002\u306a\u304a\u3001EC\u5316\u7387\u306f\u3001\u96fb\u8a71\u3001FAX\u3001\uff25\u30e1\u30fc\u30eb\u3001\u76f8\u5bfe\uff08\u5bfe\u9762\uff09\u7b49\u3082\u542b\u3081\u305f\u5168\u3066\u306e\u5546\u53d6\u5f15\u91d1\u984d\uff08\u5546\u53d6\u5f15\u5e02\u5834\u898f\u6a21\uff09\u306b\u5bfe\u3059\u308bEC\u5e02\u5834\u898f\u6a21\u306e\u5272\u5408\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2025\/08\/20250826005\/20250826005-a.pdf#page=16\" target=\"_blank\" rel=\"noopener\">16\u9801<\/a>\uff09\u3002\u307e\u305f\u3001EC\u3068\u306f\u3001\u300c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u3066\u3001\u53d7\u767a\u6ce8\u304c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u300d\u3068\u3057\u3066\u3044\u308b\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2025\/08\/20250826005\/20250826005-a.pdf#page=13\" target=\"_blank\" rel=\"noopener\">13\u9801<\/a>\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u5c11\u984d\u8ca8\u7269\u306e\u8f38\u5165\u306e\u5897\u52a0<\/strong><\/h4>\n<p>\u307e\u305f\u3001\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u304c\uff11\u4e07\u5186\u4ee5\u4e0b\u306e\u8ca8\u7269\u3067\u3001\u8f38\u5165\u6642\u306b\u8ab2\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7b49\u304c\u514d\u9664\u3055\u308c\u308b\u5c11\u984d\u8ca8\u7269\u306e\u8f38\u5165\u91d1\u984d\u30fb\u4ef6\u6570\u3082\u5927\u5e45\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>2019\u5e74\u306b\u306f3,146\u4e07\u4ef6\u3001860\u5104\u5186\u3001\uff11\u4ef6\u5e73\u57472,734\u5186\u3067\u3042\u3063\u305f\u3082\u306e\u304c\u3001<\/li>\n<li>2024\u5e74\u306b\u306f16,966\u4e07\u4ef6\u30014,258\u5104\u5186\u3001\uff11\u4ef6\u5e73\u57472,510\u5186\u3068\u306a\u3063\u305f<\/li>\n<\/ul>\n<p>\u5c11\u984d\u8ca8\u7269\u3078\u306e\u6d88\u8cbb\u7a0e\u514d\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u8fd1\u5e74\u3001\u5ec3\u6b62\u3059\u308b\u56fd\u304c\u5897\u3048\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u308f\u304c\u56fd\u306e\u6d88\u8cbb\u7a0e\uff11\u4e07\u5186\u4ee5\u4e0b\u306e\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u306e\u514d\u7a0e\u5236\u5ea6\u306e\u57fa\u6e96\u304c\u76f8\u5bfe\u7684\u306b\u898b\u3066\u9ad8\u3044\u72b6\u6cc1\u304c\u751f\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011\u3000\u5c11\u984d\u514d\u7a0e\u8ca8\u7269\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u30fb\u95a2\u7a0e\u514d\u9664\u5236\u5ea6<\/strong><\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/7digital-noukan3kai1.pdf#page=9\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272036\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2.png\" alt=\"\" width=\"2300\" height=\"1037\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2.png 2300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2-300x135.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2-1024x462.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2-768x346.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2-1536x693.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2-2048x923.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kokusairepo24-2-600x271.png 600w\" sizes=\"(max-width: 2300px) 100vw, 2300px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u7c73\u56fd\u306e\u95a2\u7a0e\u514d\u7a0e\u57fa\u6e96\u984d\u306f\u3001<a href=\"https:\/\/www.whitehouse.gov\/fact-sheets\/2025\/07\/fact-sheet-president-donald-j-trump-is-protecting-the-united-states-national-security-and-economy-by-suspending-the-de-minimis-exemption-for-commercial-shipments-globally\/\" target=\"_blank\" rel=\"noopener\">\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u4ee4<\/a>\u306b\u3088\u308a\u3001<a href=\"https:\/\/www.federalregister.gov\/documents\/2025\/08\/05\/2025-14897\/suspending-duty-free-de-minimis-treatment-for-all-countries\" target=\"_blank\" rel=\"noopener\">2025\u5e74\uff18\u670829\u65e5\u306b\u505c\u6b62\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/7digital-noukan3kai1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5883\u3092\u8d8a\u3048\u305fEC\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u6b63\u306a\u8ab2\u7a0e\u306b\u5411\u3051\u305f\u8ab2\u984c<\/a>\u300d\uff08\u4ee4\u548c\uff17\u5e74\uff15\u670813\u65e5\uff09<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/7digital-noukan3kai1.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\uff19\u9801<\/a>\u3088\u308a\u629c\u7c8b\u3057\u3066\u5f15\u7528\u3002\u306a\u304a\u3001\u539f\u6587\u306b\u3042\u3063\u305f\u6ce8\uff08\u203b\uff11\uff5e\u203b\uff14\uff09\u306f\u5272\u611b\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong> \u6d77\u5916\u304b\u3089\u76f4\u9001\u3055\u308c\u308b\u5c11\u984d\u8cc7\u7523\uff08\uff11\u54c1\u3042\u305f\u308a\uff11\u4e07\u5186\u4ee5\u4e0b\uff09\u3078\u306e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u56fd\u5883\u3092\u8d8a\u3048\u3066\u884c\u308f\u308c\u308b\u901a\u4fe1\u8ca9\u58f2\u306e\u3046\u3061\u3001\uff11\u4e07\u5186\u4ee5\u4e0b\u306e\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u306e\u8ca9\u58f2\u3092\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\uff14\u6761\u7b2c\uff13\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u898b\u76f4\u3057\u306f\u3001\u56fd\u5185\u4e8b\u696d\u8005\u3068\u8d8a\u5883EC\u4e8b\u696d\u8005\u3068\u306e\u7af6\u4e89\u6761\u4ef6\u3092\u5e73\u6e96\u5316\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u7406\u89e3\u3057\u3084\u3059\u3044\u3002\u56fd\u5185\u8ca9\u58f2\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u306b\u3001\u6d77\u5916\u304b\u3089\u306e\u5c11\u984d\u8ca8\u7269\u306b\u6709\u5229\u306a\u6271\u3044\u304c\u6b8b\u308b\u3068\u3001\u4e2d\u7acb\u6027\u304c\u640d\u306a\u308f\u308c\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001\u767b\u9332\u756a\u53f7\u306e\u4ed8\u8a18\u3001\u8f38\u5165\u7533\u544a\u3068\u306e\u9023\u52d5\u3001\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u8ca9\u58f2\u4e8b\u696d\u8005\u306e\u767b\u9332\u3001\u516c\u8868\u30fb\u901a\u77e5\u7fa9\u52d9\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306e\u95a2\u4fc2\u6574\u7406\u306a\u3069\u3001\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u4e8b\u9805\u306f\u591a\u3044\u3002\u5236\u5ea6\u76ee\u7684\u306f\u7406\u89e3\u3067\u304d\u308b\u304c\u3001\u6d77\u5916\u4e8b\u696d\u8005\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3001\u901a\u95a2\u5b9f\u52d9\u306e\u305d\u308c\u305e\u308c\u306b\u305d\u308c\u306a\u308a\u306b\u91cd\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8ca0\u62c5\u3092\u8ab2\u3059\u70b9\u306f\u5426\u5b9a\u3057\u96e3\u3044\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> \u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5275\u8a2d\uff08\u30a2\u30d7\u30ea\u8ab2\u7a0e\u3068\u540c\u69d8\u306e\u4ed5\u7d44\u307f\u3092\u7269\u8ca9\u306b\u5c0e\u5165\uff09<\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002\u5bfe\u8c61\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u4ecb\u3057\u305f\u6b21\u306e\uff12\u3064\u3067\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u56fd\u5916\u4e8b\u696d\u8005\u304c\u56fd\u5185\u3067\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\uff08\u56fd\u5185\u306e\u5009\u5eab\u304b\u3089\u56fd\u5185\u306e\u6d88\u8cbb\u8005\u306b\u5546\u54c1\u3092\u767a\u9001\u3059\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3002\u6d88\u8cbb\u7a0e\u6cd5\u7b2c15\u6761\u306e\uff13\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\uff09<\/li>\n<li>\u4e8b\u696d\u8005\u304c\u884c\u3046\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c15\u6761\u306e\uff13\u7b2c\uff11\u9805\u7b2c\uff12\u53f7\uff09<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u3068\u306f\u3001\u901a\u4fe1\u8ca9\u58f2\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u56fd\u5185\u4ee5\u5916\u306e\u5730\u57df\u304b\u3089\u56fd\u5185\u5b9b\u3066\u306b\u767a\u9001\u3055\u308c\u308b\u8cc7\u7523\u3067\u3001\uff11\u500b\u3042\u305f\u308a\u306e\u5bfe\u4fa1\u984d\u304c\uff11\u4e07\u5186\uff08\u7a0e\u629c\u304d\uff09\u4ee5\u4e0b\u306e\u3082\u306e\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u7b2c\uff18\u53f7\u306e\uff16\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u304c\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u4ecb\u3057\u3066\u884c\u308f\u308c\u3001\u305d\u306e\u5bfe\u4fa1\u304c\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u6307\u5b9a\u3059\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\uff08\u300c\u7b2c\u4e8c\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u300d\uff09\u3092\u4ecb\u3057\u3066\u53ce\u53d7\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7b2c\u4e8c\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u304c\u5f53\u8a72\u8b72\u6e21\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308b\uff08\u6d88\u8cbb\u7a0e\u6cd5\u7b2c15\u6761\u306e\uff13\u3092\u65b0\u8a2d\uff09\u3002<\/p>\n<p>\u6307\u5b9a\u57fa\u6e96\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u306e\u3046\u3061\u5f53\u8a72\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3092\u4ecb\u3057\u3066\u53ce\u53d7\u3059\u308b\u984d\u306e\u5408\u8a08\u304c\u8ab2\u7a0e\u671f\u9593\u306b50\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3042\u308b\u3002\u901a\u77e5\u30fb\u516c\u8868\u3001\u660e\u7d30\u66f8\u6dfb\u4ed8\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u7279\u4f8b\u3082\u4f75\u305b\u3066\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7121\u6570\u306e\u56fd\u5916\u8ca9\u58f2\u8005\u3092\u500b\u5225\u306b\u8ffd\u3046\u3088\u308a\u3082\u3001\u5927\u898f\u6a21\u306a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ee2\u63db\u3059\u308b\u65b9\u304c\u3001\u57f7\u884c\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u5408\u7406\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u300150\u5104\u5186\u57fa\u6e96\u306e\u4e0b\u3067\u306f\u3001\u4e2d\u898f\u6a21\u4e8b\u696d\u8005\u3084\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u5916\u53d6\u5f15\u306b\u306f\u540c\u3058\u4ed5\u7d44\u307f\u304c\u53ca\u3070\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u5236\u5ea6\u306f\u5fb4\u7a0e\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u4e00\u65b9\u3067\u3001\u8ab2\u7a0e\u306e\u7db2\u306b\u4e00\u5b9a\u306e\u6bb5\u5dee\u3092\u6b8b\u3059\u69cb\u9020\u3067\u3082\u3042\u308b\u3002\u3053\u308c\u306f\u5236\u5ea6\u8a2d\u8a08\u4e0a\u306e\u5272\u308a\u5207\u308a\u3067\u3042\u308b\u304c\u3001\u9069\u6b63\u8ab2\u7a0e\u306e\u62c5\u4fdd\u3068\u793e\u4f1a\u7684\u306a\u30b3\u30b9\u30c8\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u89b3\u70b9\u304b\u3089\u3001\u7406\u89e3\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u4ed5\u7d44\u307f\u306e\u539f\u578b\u3068\u3057\u3066\u306f\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u305f\u3001\u56fd\u5916\u4e8b\u696d\u8005\u306b\u3088\u308b\u30a2\u30d7\u30ea\u914d\u4fe1\u7b49\u306e\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u304c\u3042\u308b\u3002\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u3092\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3059\u308b\u6d41\u308c\u304c\u660e\u78ba\u306b\u306a\u3063\u305f\u3068\u8a00\u3048\u308b\u3060\u308d\u3046\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> 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style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\u3011\u3000\u7a0e\u5236\u6539\u6b63\u65e5\u7a0b\uff08\u4ee4\u548c\uff18\u5e74\uff13\u670812\u65e5\u73fe\u5728\uff09<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 97.1661%; table-layout: fixed; font-size: 14px; background-color: #ffffff;\">\n<thead>\n<tr>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #f9f9f9; width: 32.1663%;\"><\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #fae3d9; text-align: center; width: 30.3979%;\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; background-color: #dbe9f6; text-align: center; width: 35.7132%;\">\uff08\u53c2\u8003\uff09\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 32.1663%;\">\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u95a3\u8b70\u6c7a\u5b9a<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 30.3979%;\">\u4ee4\u548c\uff17\u5e74<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">12\u670826\u65e5<\/a><\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 35.7132%;\">\u4ee4\u548c\uff16\u5e74<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/20241227taikou.pdf\" target=\"_blank\" rel=\"noopener\">12\u670827\u65e5<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 32.1663%;\">\u8ffd\u52a0\u95a3\u8b70\u6c7a\u5b9a<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 30.3979%;\">\u4ee4\u548c\uff18\u5e74<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\">\uff11\u670823\u65e5<\/a><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 35.7132%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 32.1663%;\">\u6cd5\u5f8b\u6848\u95a3\u8b70\u6c7a\u5b9a\u30fb\u56fd\u4f1a\u63d0\u51fa<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 30.3979%;\">\u4ee4\u548c\uff18\u5e74<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/trend\/sy013f.html\" target=\"_blank\" rel=\"noopener\">\uff12\u670820\u65e5<\/a><\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 35.7132%;\">\u4ee4\u548c\uff17\u5e74<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/217diet\/index.html\" target=\"_blank\" rel=\"noopener\">\uff12\u6708\uff14\u65e5<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 32.1663%;\">\u4e0e\u515a\u4fee\u6b63\u6848\u56fd\u4f1a\u63d0\u51fa<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 30.3979%;\"><\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 35.7132%;\">\u4ee4\u548c\uff17\u5e74<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.shugiin.go.jp\/internet\/itdb_gian.nsf\/html\/gian\/honbun\/syuuseian\/15_902.htm\" target=\"_blank\" rel=\"noopener\">\uff12\u670828\u65e5<\/a><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 32.1663%;\">\u6cd5\u5f8b\u306e\u6210\u7acb<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 30.3979%;\"><\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; width: 35.7132%;\">\u4ee4\u548c\uff17\u5e74<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/public_relations\/finance\/202505\/202505c.html\" target=\"_blank\" rel=\"noopener\">\uff13\u670831\u65e5<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\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\u300d<\/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\uff12\uff09<\/span>\u3000<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/storage2.jimin.jp\/pdf\/news\/information\/210056_1.pdf\" target=\"_blank\" rel=\"noopener\">\u57fa\u790e\u63a7\u9664\u306e\u7279\u4f8b<\/a>\u3092\u5275\u8a2d\u3059\u308b\u305f\u3081\u306e\u4fee\u6b63\u6848\uff08\u81ea\u6c11\u30fb\u516c\u660e\u6848\uff09<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u7b46\u8005\u4f5c\u6210\u3002<\/span><\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u6539\u6b63\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u7b49\u306e\u7269\u4fa1\u9023\u52d5\u898b\u76f4\u3057\u3001AI\u30fb\u91cf\u5b50\u7b49\u3092\u5bfe\u8c61\u3068\u3059\u308b\u6226\u7565\u6280\u8853\u9818\u57df\u578b\u7814\u7a76\u958b\u767a\u7a0e\u5236\u3001NISA\u306e\u62e1\u5145\u3001\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5275\u8a2d\u306a\u3069\u3001\u5f93\u6765\u306e\u67a0\u7d44\u307f\u306b\u53ce\u307e\u3089\u306a\u3044\u5148\u99c6\u7684\u306a\u9805\u76ee\u3082\u591a\u304f\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u56fd\u969b\u8ab2\u7a0e\u30fb\u6d88\u8cbb\u8ab2\u7a0e\u306e\u5206\u91ce\u3067\u3082\u3001\u5236\u5ea6\u306e\u5b9f\u52d9\u904b\u7528\u3068\u4e88\u898b\u53ef\u80fd\u6027\u306e\u78ba\u4fdd\u306f\u4eca\u5f8c\u306e\u5927\u304d\u306a\u8ad6\u70b9\u3067\u3042\u308a\u3001\u56fd\u4f1a\u5be9\u8b70\u306b\u304a\u3044\u3066\u5fc5\u8981\u306a\u8b70\u8ad6\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<br \/>\n<strong>\u3000<\/strong><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f4\/9\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 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>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u3046\u3061\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u306b\u95a2\u4fc2\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\uff12\u3064\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u95a2\u4fc2\u306e\u898b\u76f4\u3057\uff08\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u7b49\u306b\u5bfe\u3059\u308b\u9069\u7528\u514d\u9664\u57fa\u6e96\u306e\u5275\u8a2d\uff09<br \/>\n\u30fb\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9069\u6b63\u5316\uff08\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u8ab2\u7a0e\u306e\u62e1\u5927\u3068\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5275\u8a2d\uff09<br \/>\n\u672c\u7a3f\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u6539\u6b63\u306e\u6982\u8981\u3092\u7c21\u5358\u306b\u7d39\u4ecb\u3057\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[624,2428,433,419],"backnumber":[2443],"series":[2316],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-06 11:18:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272025"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=272025"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272025\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272025"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272025"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}