{"id":272200,"date":"2026-04-30T10:15:51","date_gmt":"2026-04-30T01:15:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272200"},"modified":"2026-04-28T09:57:10","modified_gmt":"2026-04-28T00:57:10","slug":"international-article-349","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-349\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c95\u56de\u3011\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\u8a72\u5f53\u6027\u304c\u4e89\u308f\u308c\u305f\u4e8b\u4f8b\uff08\u6771\u5730\u4ee45.5.30\uff09\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56f3\u89e3<\/span><span style=\"font-size: 20px;\">\u3067\u8aad\u307f\u89e3\u304f<\/span><span style=\"color: #800000;\">\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-259536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png 590w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c95\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\u8a72\u5f53\u6027\u304c\u4e89\u308f\u308c\u305f\u4e8b\u4f8b<br \/>\n\uff08\u6771\u5730\u4ee45.5.30\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67ff\u672c\u3000\u96c5\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c94\u56de\u3011\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\u8a72\u5f53\u6027\u304c\u4e89\u308f\u308c\u305f\u4e8b\u4f8b\uff08\u6771\u5730\u4ee45.5.30\uff09\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-348\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u4e89\u70b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35\u3068\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5c45\u4f4f\u8005\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u691c\u8a0e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>OECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c\uff14\u6761\uff08\u5c45\u4f4f\u8005\uff09\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\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>\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u4e0a\u3001\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u3068\u306f\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306e\u4e0b\u306b\u304a\u3044\u3066\u3001\u4f4f\u6240\u3001\u5c45\u6240\u3001\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u57fa\u6e96\u306b\u3088\u308a\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u79df\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u8005\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u3001\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u306b\u306f\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u6e90\u6cc9\u306e\u3042\u308b\u6240\u5f97\u53c8\u306f\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u5b58\u5728\u3059\u308b\u8ca1\u7523\u306e\u307f\u306b\u3064\u3044\u3066\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u8005\u3092\u542b\u307e\u306a\u3044\u3002<\/p>\n<\/div>\n\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300c\u8005\u300d\u306f\u500b\u4eba\u306e\u307f\u306a\u3089\u305a\u6cd5\u4eba\u3082\u542b\u307e\u308c\u308b\u3002\u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306f\u6cd5\u4eba\u306e\u5c45\u4f4f\u5730\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u672c\u5e97\u6240\u5728\u5730\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001OECD\u30e2\u30c7\u30eb\u6761\u7d04\u306e\u5f53\u8a72\u6761\u9805\u3092\u7559\u4fdd\u3057\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3001\u305d\u306e\u4ee3\u308f\u308a\u3068\u3057\u3066\u3001\u65e5\u672c\u306e\u591a\u304f\u306e\u79df\u7a0e\u6761\u7d04\u3067\u306f\u3001\u300c\u4f4f\u6240\u3001\u5c45\u6240\u3001\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u7b49\u306e\u57fa\u6e96\u306b\u3088\u308a\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u300d\u3092\u5c45\u4f4f\u8005\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\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\uff11\uff09<\/span>\u3000\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\uff14\u6761\u30d1\u30e9\u30b0\u30e9\u30d528<\/span><\/p>\n<p>\u3053\u306e\u70b9\u3001OECD\u30e2\u30c7\u30eb\u6761\u7d04\u53ca\u3073\u65e5\u672c\u306e\u79df\u7a0e\u6761\u7d04\u3067\u8a00\u3046\u300c\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\uff08liable to tax\uff09\u300d\u306f\u4f55\u3092\u610f\u5473\u3059\u308b\u304b\u304c\u554f\u984c\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>\u5897\u4e95\u6559\u6388\u306f\u3001\u300c\u6700\u521d\u306eOECD\u30e2\u30c7\u30eb\u6761\u7d04\uff081963\u5e74\uff09\u3067\u306f\u3001\u300c\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u300d\u3068\u8a33\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c1977\u5e74\u306b\u300c\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u300d\u3068\u8a33\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u73fe\u5728\u3067\u3082\u4e00\u822c\u7684\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u300c\u82f1\u6587\u306b\u3044\u3046liable to tax\u306e\u610f\u5473\u3092\u3088\u308a\u6b63\u78ba\u306b\u3068\u3089\u3048\u308b\u8a33\u3068\u3057\u3066\u306f\u300c\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u8a33\u306e\u307b\u3046\u304c\u3088\u308a\u9069\u5207\u3067\u3042\u3063\u305f\u304b\u3082\u3057\u308c\u306a\u3044\u300d\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\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\uff12\uff09<\/span>\u3000\u674e\u660c\u7155\u30fb\u5897\u4e95\u826f\u5553\u300c\u79df\u7a0e\u6761\u7d04\u306e\u5c45\u4f4f\u8005\u6982\u5ff5\u306f\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u3092\u8981\u4ef6\u3068\u3059\u308b\u304b\uff0d\u5404\u56fd\u88c1\u5224\u4f8b\u306e\u5206\u6790\uff0d\u300d\u300e\u30b8\u30e5\u30ea\u30b9\u30c8\u300f1362\u53f7\uff082008\uff09127\u9801\u3001\u95a2\u53e3\u535a\u4e45\u300e\u79df\u7a0e\u6761\u7d04\u306e\u4eba\u7684\u9069\u7528\u306b\u95a2\u3059\u308b\u7814\u7a76\u300f\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\uff082012\uff0998\u9801<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u8005\u304c\u5c45\u4f4f\u8005\u3068\u6c7a\u5b9a\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u308b\u3002\u6211\u304c\u56fd\u306e\u5834\u5408\u3067\u306f\u3001\u524d\u8ff0\u306e\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u3059\u308b\u5c45\u4f4f\u8005\uff08\u6240\u7a0e\uff12\u6761\uff11\u9805\uff13\u53f7\uff09\u3068\u6cd5\u4eba\u7a0e\u6cd5\u306e\u898f\u5b9a\u3059\u308b\u5185\u56fd\u6cd5\u4eba\uff08\u6cd5\u7a0e\uff12\u6761\uff13\u53f7\uff09\u304c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u3002\u3053\u306e\u70b9\u3001\u6761\u7d04\u306e\u4f46\u66f8\u304c\u898f\u5b9a\u3059\u308b\u3088\u3046\u306b\u3001\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u6e90\u6cc9\u306e\u3042\u308b\u6240\u5f97\u53c8\u306f\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u5b58\u5728\u3059\u308b\u8ca1\u7523\u306e\u307f\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u306f\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\uff08\u3053\u3053\u3067\u306fOECD\u30e2\u30c7\u30eb\u6761\u7d04\uff14\u6761\uff11\u9805\uff09\u3068\u306f\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u56fd\u5185\u6cd5\u3092\u53c2\u8003\u3068\u3059\u308b\u304c\u3001\u56fd\u5185\u6cd5\u4e0a\u306e\u6982\u5ff5\u3068\u306f\u5225\u306e\u6982\u5ff5\u3067\u3042\u308b\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\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\uff13\uff09<\/span>\u3000\u95a2\u53e3\u3000\u540c\u4e0a99-100\u9801\u3001\u5897\u4e95\u826f\u5553\u300c\u5c45\u4f4f\u5730\u632f\u308a\u5206\u3051\u898f\u5b9a\u306e\u9069\u7528\u52b9\u679c\u300d\u300e\u7a0e\u52d9\u4e8b\u4f8b\u7814\u7a76\u300f108\u53f7\uff082009\uff0943\u9801<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u5c45\u4f4f\u8005\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3068\u306f\u3001\u300c\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u8005\u3067\u3042\u308b\u300d\u3068\u5b9a\u7fa9\u4ed8\u3051\u3057\u305f\u5834\u5408\u3001\u3053\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306b\u9650\u5b9a\u3055\u308c\u308b\u304b\u304c\u6b21\u306e\u554f\u984c\u3068\u306a\u308b\u3002\u6211\u304c\u56fd\u3067\u306f\u3053\u308c\u307e\u3067\u3042\u307e\u308a\u6df1\u304f\u8ad6\u3058\u3089\u308c\u3066\u3053\u306a\u304b\u3063\u305f\u8ad6\u70b9\u3067\u306f\u3042\u308b\u304c\u3001\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3092\u610f\u5473\u3059\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\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: 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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\u5c0f\u677e\u82b3\u660e\u300e\u79df\u7a0e\u6761\u7d04\u306e\u7814\u7a76\u300f\u6709\u6590\u95a3\uff081973\uff0926\u9801<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u8ca1\u52d9\u7701\u306f\u3001\u56fd\u5185\u6cd5\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u8005\u306f\u79df\u7a0e\u6761\u7d04\u306e\u5c45\u4f4f\u8005\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u3092\u8e0f\u307e\u3048<span style=\"font-size: 12px; color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\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\uff16\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u4e3b\u7a0e\u5c40\u6642\u4ee3\u306b\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a\u306b\u643a\u308f\u3063\u305f\u6d45\u5ddd\u96c5\u55e3\u6c0f\u306f\u3001\u300c\u3082\u3063\u3068\u3082\u3001\u6761\u7d04\u4e0a\u306e\u300c\u8005\uff08person\uff09\u300d\u306f\u305d\u308c\u304c\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3079\u304d\u5834\u5408\u306b\u306e\u307f\u300c\u5c45\u4f4f\u8005\uff08resident\uff09\u300d\u3068\u3057\u3066\u6761\u7d04\u4e0a\u306e\u5404\u7a2e\u306e\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u7b2c\uff14\u6761\u306e\uff11\uff09\u3002\u5f93\u3063\u3066\u3001\u305d\u308c\u81ea\u4f53\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u6211\u304c\u56fd\u306e\u4fe1\u8a17\u3001\u4efb\u610f\u7d44\u5408\u7b49\u306e\u5834\u5408\u3001\u30fb\u30fb\u30fb\u300c\u5c45\u4f4f\u8005\u300d\u3068\u3057\u3066\u306e\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002\u6d45\u5ddd\u96c5\u55e3\u300c\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u6539\u8a02\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u300d\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\uff082005\uff0939\u9801<\/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\uff17\uff09<\/span>\u3000\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.ndl.go.jp\/web\/20151201155042\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f803-804\u9801<\/span><\/p>\n<p>\u3053\u306e\u70b9\u3001\u5897\u4e95\u6559\u6388\u306f\u3001\u300c\u4f4f\u6240\u3001\u5c45\u6240\u3001\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u57fa\u6e96\u306b\u3088\u308a\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u79df\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u8005\u300d\u306e\u610f\u5473\u3092\u300c\u6587\u8a00\u306e\u901a\u5e38\u306e\u610f\u5473\u306b\u89e3\u3059\u308b\u306a\u3089\u3070\u3001\u4e00\u5b9a\u306e\u5834\u6240\u304c\u3042\u308b\u3053\u3068\u3092\u57fa\u6e96\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u8005\u3092\u6307\u3059\u3067\u3042\u308d\u3046\u3002\u3060\u304c\u3001\u5404\u56fd\u306e\u88c1\u5224\u4f8b\u306b\u304a\u3044\u3066\u5e83\u304f\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u89e3\u91c8\u306f\u3053\u308c\u3068\u306f\u7570\u306a\u308a\u3001\u305d\u306e\u6587\u8a00\u3092\u3082\u3063\u3066\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3079\u304d\u8005\u3068\u89e3\u91c8\u3059\u308b\u50be\u5411\u306b\u3042\u308b\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3068\u8ff0\u3079\u3001\u30ab\u30ca\u30c0\u3067\u306e\u5224\u4f8b\u3092\u984c\u6750\u3068\u3057\u3066\u3001\u3053\u308c\u306f\u300c\u8349\u6848\u8005\u306e\u610f\u601d\u3084OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u30b3\u30f3\u30e1\u30f3\u30bf\u30ea\u30fc\u3092\u53c2\u7167\u3057\u3064\u3064\u3001\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u306b\u3088\u3063\u3066\u3044\u308b\u300d\u3068\u6307\u6458\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b14\uff09<\/span>\u3002\u305d\u3057\u3066\u56fd\u5916\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3092\u3059\u308b\u304b\u3089\u3053\u305d\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u305a\u308b\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u76ee\u7684\u3067\u5916\u56fd\u6cd5\u4eba\u306ePE\u306b\u5bfe\u3059\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3092\u65b0\u305f\u306b\u8a2d\u3051\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b15\uff09<\/span>\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\u203b14\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u300c\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u306e\u5e30\u5c5e\u4e3b\u7fa9\u3078\u306e\u898b\u76f4\u3057\u306b\u4fc2\u308b\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\u300d\u5e73\u621027\u5e7410\u6708<\/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: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_02_01.htm\" target=\"_blank\" 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style=\"margin-left: 30px; text-indent: 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style=\"font-size: 12px; color: 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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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>OECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c\uff14\u6761\uff08\u5c45\u4f4f\u8005\uff09\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u4e0a\u3001\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u3068\u306f\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306e\u4e0b\u306b\u304a\u3044\u3066\u3001\u4f4f\u6240\u3001\u5c45\u6240\u3001\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u57fa\u6e96\u306b\u3088\u308a\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u79df\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u8005\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u3001\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u306b\u306f\u3001\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u5185\u306b\u6e90\u6cc9\u306e\u3042\u308b\u6240\u5f97\u53c8\u306f\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u5b58\u5728\u3059\u308b\u8ca1\u7523\u306e\u307f\u306b\u3064\u3044\u3066\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u8005\u3092\u542b\u307e\u306a\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[666,163,615],"backnumber":[2450],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-28 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