{"id":273478,"date":"2026-08-20T10:14:14","date_gmt":"2026-08-20T01:14:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273478"},"modified":"2026-08-19T10:34:45","modified_gmt":"2026-08-19T01:34:45","slug":"international-article-367","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-367\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c102\u56de\u3011\u300c\u30a2\u30b8\u30ec\u30f3\u30c8\u4e8b\u4ef6\uff08\u9ad8\u5224\u4ee45.2.16\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u53ca\u3073\u3042\u308b\u7a2e\u306e\u4ed6\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u3068\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u5927\u516c\u56fd\u3068\u306e\u9593\u306e\u6761\u7d0410\u6761\uff11\u9805\u3001\uff12\u9805\u3001\uff13\u9805\uff5e"},"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\u7b2c102\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a2\u30b8\u30ec\u30f3\u30c8\u4e8b\u4ef6\uff08\u9ad8\u5224\u4ee45.2.16\uff09\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u53ca\u3073\u3042\u308b\u7a2e\u306e\u4ed6\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u3068\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u5927\u516c\u56fd\u3068\u306e\u9593\u306e\u6761\u7d0410\u6761\uff11\u9805\u3001\uff12\u9805\u3001\uff13\u9805\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5927\u91ce\u3000\u9053\u5343<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#f2f2f2;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6771\u4eac\u9ad8\u88c1\uff1a\u4ee4\u548c\uff15\u5e74\uff12\u670816\u65e5\u5224\u6c7a\u3010\u4ee4\u548c\uff14\u5e74\uff08\u884c\u30b3\uff09\u7b2c72\u53f7\u3011<\/li>\n<\/ul>\n<\/div>\n<!--\u3010\u8981\u78ba\u8a8d\uff1a\u7a0e\u8cc7\u756a\u53f7\u30fb\u9806\u53f7\u30fbTAINS\u30b3\u30fc\u30c9\u306f\u539f\u7a3f\u306b\u8a18\u8f09\u304c\u306a\u3044\u305f\u3081\u672a\u8a18\u8f09\u3002\u7de8\u96c6\u90e8\u3067\u88dc\u8a18\u3011--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5224\u4f8b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u4e8b\u8005\u7b49<\/strong><\/h4>\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<ul>\n<li>\u88ab\u63a7\u8a34\u4eba\uff08\u539f\u544a\uff09\uff1a\uff38\u793e<\/li>\n<li>\u63a7\u8a34\u4eba\uff08\u88ab\u544a\uff09\uff1a\uff39\uff08\u56fd\uff09<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e8b\u5b9f\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u5927\u516c\u56fd\u306b\u672c\u5e97\u3092\u7f6e\u304f\uff38\u793e\uff08\u88ab\u63a7\u8a34\u4eba\uff09\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3055\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u3002\uff38\u793e\u306f\u30012014\u5e74\uff14\u670829\u65e5\u306b\u4e8b\u696d\u5e74\u5ea6\u309211\u6708\uff11\u65e5\u304b\u3089\u7fcc\u5e7410\u670831\u65e5\u3068\u3059\u308b\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u304a\u3088\u3073\uff22\u793e\u306e\u682a\u5f0f\u3092\u305d\u308c\u305e\u308c100\uff05\u53d6\u5f97\u3057\uff38\u793e\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u3068\u3057\u305f\u3002\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u304a\u3088\u3073\uff22\u793e\uff08\u4ee5\u4e0b\u300c\u5404\u5b50\u4f1a\u793e\u300d\u3068\u3044\u3046\uff09\u306f\u30012014\u5e74\uff18\u6708\uff11\u65e5\u306b\u4f1a\u793e\u5206\u5272\u3092\u884c\u3044\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u8b72\u308a\u53d7\u3051\u305f\u5206\u5272\u627f\u7d99\u6cd5\u4eba\uff08\uff23\u793e\u304a\u3088\u3073\uff24\u793e\uff09\u306e\u51fa\u8cc7\u6301\u5206\u3092\uff38\u793e\u306b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3068\u3057\u3066\u5206\u914d\u3057\u305f\uff08\u975e\u9069\u683c\u5206\u5272\u578b\u5206\u5272\uff09\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3046\u3061\u914d\u5f53\u3068\u307f\u306a\u3055\u308c\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u5b50\u4f1a\u793e\u306b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u5404\u5b50\u4f1a\u793e\u306f2014\u5e74\uff19\u6708\uff18\u65e5\u306b20.42\uff05\u306e\u7a0e\u7387\u306b\u3088\u308b\u91d1\u984d\u3092\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u7d0d\u4ed8\u3057\u305f\u30022015\u5e74\uff14\u6708\uff17\u65e5\u3001\uff38\u793e\u306f\u3001\u5404\u5b50\u4f1a\u793e\u3092\u901a\u3057\u3066\u3001\u5f53\u8a72\u307f\u306a\u3057\u914d\u5f53\u306f\u300c\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u53ca\u3073\u3042\u308b\u7a2e\u306e\u4ed6\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u3068\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u5927\u516c\u56fd\u3068\u306e\u9593\u306e\u6761\u7d04\uff08\u4ee5\u4e0b\u300c\u65e5\u8606\u79df\u7a0e\u6761\u7d04\u300d\u3068\u3044\u3046\uff09\u300d10\u6761\uff12\u9805\uff08a\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u5c4a\u51fa\u3092\u3057\u300120.42\uff05\u306810\u6761\uff12\u9805\uff08a\uff09\u304c\u5b9a\u3081\u308b\uff15\uff05\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u9084\u4ed8\u8acb\u6c42\u3057\u305f\u304c\u3001\u5404\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304b\u308910\u6761\uff12\u9805\uff08b\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u898b\u89e3\u3092\u53d7\u3051\u3066\u30012016\u5e74\uff13\u6708\uff17\u65e5\u300120.42\uff05\u306810\u6761\uff12\u9805\uff08b\uff09\u304c\u5b9a\u3081\u308b15\uff05\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u9084\u4ed8\u8acb\u6c42\u3057\u3001\u9084\u4ed8\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>2019\u5e74\uff19\u6708\uff16\u65e5\u3001\uff38\u793e\u306f\uff39\u306b\u5bfe\u3057\u3066\u300110\u6761\uff12\u9805\uff08a\uff09\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3057\u3001\u305d\u306e\u7a0e\u7387\u306f\u3001\u6240\u5b9a\u306e\u9650\u5ea6\u7a0e\u7387\u3067\u3042\u308b\uff15\uff05\u3068\u306a\u308b\u3068\u4e3b\u5f35\u3057\u3066\u300115\uff05\u3068\uff15\uff05\u306e\u5dee\u984d\uff08\uff21\u793e\u7d0411\u51042,196\u4e07\u5186\u3001\uff22\u793e\u7d04\uff12\u51047,252\u4e07\u5186\u306e\u5408\u8a08\u7d0413\u51049,448\u4e07\u5186\uff09\u306e\u9084\u4ed8\u53ca\u3073\u9084\u4ed8\u52a0\u7b97\u91d1\u306e\u652f\u6255\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3002\u539f\u5be9\u306f\u3001\u88ab\u63a7\u8a34\u4eba\u306e\u8acb\u6c42\u3092\u5168\u90e8\u8a8d\u5bb9\u3001\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u305f\u63a7\u8a34\u4eba\u304c\u63a7\u8a34\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4e89\u70b9<\/strong><\/h4>\n<p>\u8acb\u6c42\u91d1\u984d\u306e\u9084\u4ed8\u8acb\u6c42\u6a29\u306e\u5b58\u5426\uff08\u65e5\u8606\u79df\u7a0e\u6761\u7d0410\u6761\uff12\u9805\uff08a\uff09\u306e\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u304b\u5426\u304b\uff09\u304c\u4e89\u70b9\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u65e5\u8606\u79df\u7a0e\u6761\u7d0410\u6761\uff11\u9805\u3067\u306f\u3001\u914d\u5f53\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5730\u56fd\u3068\u5c45\u4f4f\u5730\u56fd\u306e\u3044\u305a\u308c\u3082\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3057\u3064\u3064\u3001\u540c\u6761\uff12\u9805\u306f\u3001\u6e90\u6cc9\u5730\u56fd\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u300c\uff08a\uff09\u5f53\u8a72\u914d\u5f53\u306e\u53d7\u76ca\u8005\u304c\u3001\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306b\u5148\u7acb\u3064\u516d\u7b87\u6708\u306e\u671f\u9593\u3092\u901a\u3058\u3001\u5f53\u8a72\u914d\u5f53\u3092\u652f\u6255\u3046\u6cd5\u4eba\u306e\u8b70\u6c7a\u6a29\u306e\u3042\u308b\u682a\u5f0f\u306e\u5c11\u306a\u304f\u3068\u3082\u4e8c\u5341\u4e94\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u6240\u6709\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u984d\u306e\u4e94\u30d1\u30fc\u30bb\u30f3\u30c8\uff08\u653f\u5e9c\u8a33\u6587\uff09\u300d\u3001\u300c\uff08b\uff09\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u984d\u306e\u5341\u4e94\u30d1\u30fc\u30bb\u30f3\u30c8\uff08\u653f\u5e9c\u8a33\u6587\uff09\u300d\u3068\u5b9a\u3081\u3001\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u3068\u4fdd\u6709\u5272\u5408\u8981\u4ef6\u304b\u3089\u7a0e\u7387\u3092\u5236\u9650\u3057\u3066\u3044\u308b\u3002\u672c\u4ef6\u3067\u306f\u3001\uff38\u793e\u3068\u5404\u5b50\u4f1a\u793e\u306f\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308a\u3001\u4fdd\u6709\u5272\u5408\u8981\u4ef6\u306f\u6e80\u305f\u3059\u3082\u306e\u306e\u3001\u5206\u5272\u65e5\uff18\u6708\uff11\u65e5\u306e\u7d04\uff13\u30f6\u6708\u524d\u306b\u5404\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u3002\u300cthe end of the accounting period for which the distribution of profits takes place\uff08\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\uff09\u300d\u3092\u5404\u5b50\u4f1a\u793e\u306e\u671f\u672b10\u670831\u65e5\u3068\u3057\u305f\u5834\u5408\u3001\u4fdd\u6709\u671f\u9593\u306f\uff16\u30f6\u6708\u4ee5\u4e0a\u3068\u306a\u308a\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u4e00\u65b9\u3001\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u3092\u5206\u5272\u65e5\u306e\u524d\u65e5\uff17\u670831\u65e5\u3068\u3057\u305f\u5834\u5408\u306b\u306f\u4fdd\u6709\u671f\u9593\u306f\uff16\u30f6\u6708\u306b\u6e80\u305f\u305a\u8981\u4ef6\u3092\u5145\u8db3\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3053\u3067\u3001\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306e\u89e3\u91c8\u304c\u4e89\u308f\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273616\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2.png\" alt=\"\" width=\"1486\" height=\"702\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2.png 1486w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2-300x142.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2-1024x484.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2-768x363.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/ikkaku102-1-2-600x283.png 600w\" sizes=\"(max-width: 1486px) 100vw, 1486px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u95a2\u9023\u6cd5\u4ee4\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u65e5\u8606\u79df\u7a0e\u6761\u7d0410\u6761\uff12\u9805<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px;\">(a)\u30005 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 25 per cent of the voting shares of the company paying the dividends during the period of six months immediately before the end of the accounting period for which the distribution of profits takes place;<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 3px;\">(b)\u300015 per cent of the gross amount of the dividends in all other cases.<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u653f\u5e9c\u8a33\u6587\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\uff11\u306e\u914d\u5f53\u306b\u5bfe\u3057\u3066\u306f\u3001\u3053\u308c\u3092\u652f\u6255\u3046\u6cd5\u4eba\u304c\u5c45\u4f4f\u8005\u3068\u3055\u308c\u308b\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u5f53\u8a72\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305d\u306e\u79df\u7a0e\u306e\u984d\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u53d7\u9818\u8005\u304c\u5f53\u8a72\u914d\u5f53\u306e\u53d7\u76ca\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u984d\u3092\u8d85\u3048\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08a\uff09\u3000\u5f53\u8a72\u914d\u5f53\u306e\u53d7\u76ca\u8005\u304c\u3001\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306b\u5148\u7acb\u3064\u516d\u7b87\u6708\u306e\u671f\u9593\u3092\u901a\u3058\u3001\u5f53\u8a72\u914d\u5f53\u3092\u652f\u6255\u3046\u6cd5\u4eba\u306e\u8b70\u6c7a\u6a29\u306e\u3042\u308b\u682a\u5f0f\u306e\u5c11\u306a\u304f\u3068\u3082\u4e8c\u5341\u4e94\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u6240\u6709\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u984d\u306e\u4e94\u30d1\u30fc\u30bb\u30f3\u30c8<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08b\uff09\u3000\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u914d\u5f53\u306e\u984d\u306e\u5341\u4e94\u30d1\u30fc\u30bb\u30f3\u30c8<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\uff12\u306e\u898f\u5b9a\u306f\u3001\u5f53\u8a72\u914d\u5f53\u3092\u652f\u6255\u3046\u6cd5\u4eba\u306e\u305d\u306e\u914d\u5f53\u306b\u5145\u3066\u3089\u308c\u308b\u5229\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\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=\"margin-bottom: 3px;\"><strong>\u65e5\u8606\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">As regards the application of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Convention applies.<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u653f\u5e9c\u8a33\u6587\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u3088\u308b\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u4e0a\u3001\u3053\u306e\u6761\u7d04\u306b\u304a\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u306a\u3044\u7528\u8a9e\u306f\u3001\u6587\u8108\u306b\u3088\u308a\u5225\u306b\u89e3\u91c8\u3059\u3079\u304d\u5834\u5408\u3092\u9664\u304f\u307b\u304b\u3001\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\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=\"margin-bottom: 3px;\"><strong>\u30a6\u30a3\u30fc\u30f3\u6761\u7d04<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u7b2c31\u6761\u3000\u89e3\u91c8\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u898f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u6761\u7d04\u306f\u3001\u6587\u8108\u306b\u3088\u308a\u304b\u3064\u305d\u306e\u8da3\u65e8\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u7528\u8a9e\u306e\u901a\u5e38\u306e\u610f\u5473\u306b\u5f93\u3044\u3001\u8aa0\u5b9f\u306b\u89e3\u91c8\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6761\u7d04\u306e\u89e3\u91c8\u4e0a\u3001\u6587\u8108\u3068\u3044\u3046\u3068\u304d\u306f\u3001\u6761\u7d04\u6587\uff08\u524d\u6587\u53ca\u3073\u9644\u5c5e\u66f8\u3092\u542b\u3080\u3002\uff09\u306e\u307b\u304b\u306b\u3001\u6b21\u306e\u3082\u306e\u3092\u542b\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u6761\u7d04\u306e\u7de0\u7d50\u306b\u95a2\u9023\u3057\u3066\u3059\u3079\u3066\u306e\u5f53\u4e8b\u56fd\u306e\u9593\u3067\u3055\u308c\u305f\u6761\u7d04\u306e\u95a2\u4fc2\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u6761\u7d04\u306e\u7de0\u7d50\u306b\u95a2\u9023\u3057\u3066\u5f53\u4e8b\u56fd\u306e\u4e00\u53c8\u306f\u4e8c\u4ee5\u4e0a\u304c\u4f5c\u6210\u3057\u305f\u6587\u66f8\u3067\u3042\u3064\u3066\u3053\u308c\u3089\u306e\u5f53\u4e8b\u56fd\u4ee5\u5916\u306e\u5f53\u4e8b\u56fd\u304c\u6761\u7d04\u306e\u95a2\u4fc2\u6587\u66f8\u3068\u3057\u3066\u8a8d\u3081\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u6587\u8108\u3068\u3068\u3082\u306b\u3001\u6b21\u306e\u3082\u306e\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u6761\u7d04\u306e\u89e3\u91c8\u53c8\u306f\u9069\u7528\u306b\u3064\u304d\u5f53\u4e8b\u56fd\u306e\u9593\u3067\u5f8c\u306b\u3055\u308c\u305f\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u6761\u7d04\u306e\u9069\u7528\u306b\u3064\u304d\u5f8c\u306b\u751f\u3058\u305f\u6163\u884c\u3067\u3042\u3064\u3066\u3001\u6761\u7d04\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u306e\u5f53\u4e8b\u56fd\u306e\u5408\u610f\u3092\u78ba\u7acb\u3059\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 45px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u5f53\u4e8b\u56fd\u306e\u9593\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u56fd\u969b\u6cd5\u306e\u95a2\u9023\u898f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u7528\u8a9e\u306f\u3001\u5f53\u4e8b\u56fd\u304c\u3053\u308c\u306b\u7279\u5225\u306e\u610f\u5473\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7279\u5225\u306e\u610f\u5473\u3092\u6709\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px; margin-top: 20px;\"><strong>\uff08\uff14\uff09\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>\u201cthe end of the accounting period for which the distribution of profits takes place\uff08\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\uff09\u201d\u306b\u3064\u3044\u3066\u3001\uff38\u793e\u306f\u3001\u300c\u914d\u5f53\u3092\u652f\u6255\u3046\u6cd5\u4eba\u304c\u305d\u306e\u914d\u5f53\u306e\u539f\u8cc7\u3067\u3042\u308b\u6240\u5f97\u3092\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3059\u308b\u4f1a\u8a08\u671f\u9593\u306e\u672b\u65e5\u300d\uff0810\u670831\u65e5\uff09\u3068\u89e3\u3059\u3079\u304d\u3068\u4e3b\u5f35\u3057\u305f\u306e\u306b\u5bfe\u3057\u3066\u3001\u56fd\u306f\u300c\u914d\u5f53\u306e\u53d7\u9818\u8005\u304c\u7279\u5b9a\u3055\u308c\u308b\u6642\u70b9\u300d\u3059\u306a\u308f\u3061\u3001\u5206\u5272\u578b\u5206\u5272\u306e\u65e5\u306e\u76f4\u524d\uff17\u670831\u65e5\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u5224\u65e8<\/strong><\/h4>\n<p>\u8a8d\u5bb9\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=\"margin-bottom: 10px;\">\u300c\u672c\u4ef6\u6587\u8a00\u306e\u89e3\u91c8\u3092\u691c\u8a0e\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u307e\u305a\u3001\u2460\u672c\u4ef6\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u306b\u5b9a\u3081\u3089\u308c\u305f\u6587\u8108\u306b\u5f93\u3063\u3066\u3001\u65e5\u672c\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u653f\u5e9c\u8a33\u6587\u3092\u53c2\u7167\u3057\u3064\u3064\u691c\u8a0e\u3057\u3001\u6b21\u3044\u3067\u3001\u2461\u30a6\u30a3\u30fc\u30f3\u6761\u7d0431\u6761\uff11\u9805\u304c\u63d0\u793a\u3059\u308b\u3082\u3046\u4e00\u3064\u306e\u898f\u5247\u3067\u3042\u308b\u300e\u8da3\u65e8\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u7528\u8a9e\u306e\u901a\u5e38\u306e\u610f\u5473\u300f\u306b\u3064\u3044\u3066\u3082\u3001\u6b63\u6587\u3067\u3042\u308b\u82f1\u6587\u306b\u57fa\u3065\u304d\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u300d<\/p>\n<p style=\"margin-bottom: 10px;\">\u300c\u56fd\u969b\u6761\u7d04\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u539f\u5247\u3092\u5b9a\u3081\u308b\u30a6\u30a3\u30fc\u30f3\u6761\u7d04\u306f\u3001\u6761\u7d04\u306e\u89e3\u91c8\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u898f\u5247\u3068\u3057\u3066\u3001\u300e\u6761\u7d04\u306f\u3001\u6587\u8108\u306b\u3088\u308a\u304b\u3064\u305d\u306e\u8da3\u65e8\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u7528\u8a9e\u306e\u901a\u5e38\u306e\u610f\u5473\u306b\u5f93\u3044\u3001\u8aa0\u5b9f\u306b\u89e3\u91c8\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u300f\uff0831\u6761\uff11\u9805\uff09\u3068\u3057\u305f\u4e0a\u3067\u3001\u3053\u3053\u306b\u3044\u3046\u300c\u6587\u8108\u300d\u306b\u306f\u3001\u2460\u6761\u7d04\u6587\uff08\u524d\u6587\u53ca\u3073\u9644\u5c5e\u66f8\u3092\u542b\u3080\u3002\uff09\u306e\u307b\u304b\u3001\u2461\u6761\u7d04\u306e\u7de0\u7d50\u306b\u95a2\u9023\u3057\u3066\u3059\u3079\u3066\u306e\u5f53\u4e8b\u56fd\u306e\u9593\u3067\u3055\u308c\u305f\u6761\u7d04\u306e\u95a2\u4fc2\u5408\u610f\u3001\u2462\u6761\u7d04\u306e\u7de0\u7d50\u306b\u95a2\u9023\u3057\u3066\u5f53\u4e8b\u56fd\u306e\uff11\u53c8\u306f\uff12\u4ee5\u4e0a\u304c\u4f5c\u6210\u3057\u305f\u6587\u66f8\u3067\u3042\u3063\u3066\u3053\u308c\u3089\u306e\u5f53\u4e8b\u56fd\u4ee5\u5916\u306e\u5f53\u4e8b\u56fd\u304c\u6761\u7d04\u306e\u95a2\u4fc2\u6587\u66f8\u3068\u3057\u3066\u8a8d\u3081\u305f\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u540c\u6761\uff12\u9805\uff09\u3002\u672c\u4ef6\u79df\u7a0e\u6761\u7d04\u306e\u6761\u7d04\u6587\u306b\u306f\u3001\u672c\u4ef6\u6587\u8a00\uff08the end of the accounting period for which the distribution of profits takes place\uff09\u306b\u95a2\u3057\u3001\u305d\u306e\u7528\u8a9e\u3092\u5b9a\u7fa9\u3057\u305f\u898f\u5b9a\u306f\u5b58\u5728\u305b\u305a\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u5f53\u4e8b\u56fd\u306e\u95a2\u4fc2\u5408\u610f\u306a\u3044\u3057\u95a2\u4fc2\u6587\u66f8\u3082\u898b\u5f53\u305f\u3089\u306a\u3044\u3068\u3053\u308d\u3001\u672c\u4ef6\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u306f\u3001\u300e\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u3088\u308b\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u4e0a\u3001\u3053\u306e\u6761\u7d04\u306b\u304a\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u306a\u3044\u7528\u8a9e\u306f\u3001\u6587\u8108\u306b\u3088\u308a\u5225\u306b\u89e3\u91c8\u3059\u3079\u304d\u5834\u5408\u3092\u9664\u304f\u307b\u304b\u3001\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u300f\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002\u300d<\/p>\n<p style=\"margin-bottom: 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style=\"margin-bottom: 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10px;\">\u300c\u672c\u4ef6\u898f\u5b9a\uff08a\uff09\u306f\u3001\u6e90\u6cc9\u5730\u56fd\u306b\u304a\u3051\u308b\u914d\u5f53\u8ab2\u7a0e\u306b\u3064\u3044\u3066\uff15\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u3068\u3057\u3066\u3001\u914d\u5f53\u53d7\u9818\u6cd5\u4eba\u304c\u6240\u5b9a\u306e\u65e5\u306b\u5148\u7acb\u3064\uff16\u304b\u6708\u306e\u671f\u9593\u3092\u901a\u3058\u3066\u914d\u5f53\u652f\u6255\u6cd5\u4eba\u306e\u8b70\u6c7a\u6a29\u306e\u3042\u308b\u682a\u5f0f\u306e25\uff05\u4ee5\u4e0a\u3092\u6240\u6709\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3059\u308b\u672c\u4ef6\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u30e2\u30c7\u30eb\u6761\u7d04\u3067\u306f\u30012010\u5e74\u7248\u4ee5\u524d\u306b\u306f10\u6761\uff12\u9805\uff08a\uff09\u306b\u95a2\u3057\u3053\u306e\u3088\u3046\u306a\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u306f\u5b9a\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u5b9a\u3081\u308b\u304b\u5426\u304b\u306f\u5404\u7de0\u7d04\u56fd\u306e\u88c1\u91cf\u306b\u59d4\u306d\u3089\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u30012017\u5e74\u7248\u306b\u304a\u3044\u3066\u6539\u8a02\u3055\u308c\u3001\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u304c\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u305f\uff08\u30fb\u30fb\u30fb\uff09\u3002\u305d\u306e\u6539\u8a02\u306e\u7d4c\u7def\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306b\u3088\u308c\u3070\u3001\u5f93\u524d\u304b\u3089\u30e2\u30c7\u30eb\u6761\u7d0410\u6761\uff12\u9805\uff08a\uff09\u306b\u3064\u3044\u3066\u306f\u6feb\u7528\u7684\u306a\u4e8b\u4f8b\uff08\u30fb\u30fb\u30fb\uff09\u306e\u5b58\u5728\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u3053\u306e\u3088\u3046\u306a\u6feb\u7528\u7684\u306a\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u306e\u5bfe\u7b56\u304c\u8b1b\u3058\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\uff08\u30fb\u30fb\u30fb\uff09\u30e2\u30c7\u30eb\u6761\u7d0410\u6761\uff12\u9805\uff08a\uff09\u3092\u5909\u66f4\u3057\u3001\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u3092\u8a2d\u3051\u308b\u3053\u3068\u3068\u3057\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002\u300d<\/p>\n<p style=\"margin-bottom: 10px;\">\u300c\u6e90\u6cc9\u5730\u56fd\u306b\u304a\u3051\u308b\u914d\u5f53\u8ab2\u7a0e\u306e\u8efd\u6e1b\u306b\u95a2\u3059\u308b\u6feb\u7528\u7684\u306a\u4e8b\u4f8b\u3078\u306e\u5bfe\u7b56\u3068\u3044\u3046\u8da3\u65e8\u304b\u3089\u306f\u3001\u914d\u5f53\u53d7\u9818\u6cd5\u4eba\u306b\u304a\u3044\u3066\u4e00\u5b9a\u671f\u9593\u4ee5\u4e0a\u3001\u914d\u5f53\u652f\u6255\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fdd\u6709\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\uff08\u30fb\u30fb\u30fb\uff09\u300d<\/p>\n<p style=\"margin-bottom: 10px;\">\u300c\uff08\u30fb\u30fb\u30fb\uff09\u6e90\u6cc9\u5730\u56fd\u306b\u304a\u3051\u308b\u914d\u5f53\u8ab2\u7a0e\u306e\u8efd\u6e1b\u306b\u95a2\u3059\u308b\u6feb\u7528\u7684\u306a\u4e8b\u4f8b\u3078\u306e\u5bfe\u7b56\u3068\u3044\u3046\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6700\u4f4e\u4fdd\u6709\u671f\u9593\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u308b\u671f\u9593\u304c\u5f53\u8a72\u914d\u5f53\u3068\u4e00\u5b9a\u306e\u95a2\u9023\u6027\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u8db3\u308a\u308b\uff08\u30fb\u30fb\u30fb\uff09\u300d<\/p>\n<p style=\"margin-bottom: 10px;\">\u300c\u672c\u4ef6\u6587\u8a00\uff08the end of the accounting period for which the distribution of profits takes place\uff09\u306b\u3064\u3044\u3066\u3001\uff08\u30fb\u30fb\u30fb\uff09\u672c\u4ef6\u898f\u5b9a\uff08a\uff09\u306f\u3001\u914d\u5f53\u306e\u53d7\u76ca\u8005\u304c\u914d\u5f53\u652f\u6255\u6cd5\u4eba\u306e\u8b70\u6c7a\u6a29\u306e\u3042\u308b\u682a\u5f0f\u309225\uff05\u4ee5\u4e0a\u6240\u6709\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6700\u4f4e\u4fdd\u6709\u671f\u9593\u3092\uff16\u304b\u6708\u3068\u3057\u3001\u305d\u306e\uff16\u304b\u6708\u3092\u672c\u4ef6\u6587\u8a00\u306b\u4fc2\u308b\u65e5\u306b\u5148\u7acb\u3064\u3082\u306e\u3068\u3057\u3066\u5b9a\u3081\u3066\u3044\u308b\u3002\u672c\u4ef6\u6587\u8a00\u306e\u3046\u3061\u300cthe end of the\u30fb\u30fbperiod\u300d\u3068\u3044\u3046\u90e8\u5206\u306f\u3001\u300cperiod\u300d\u304c\u4e00\u822c\u306b\u3001\u3042\u308b\u4e00\u5b9a\u306e\u671f\u9593\u306e\u610f\u5473\u306b\u89e3\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u3042\u308b\u4e00\u5b9a\u306e\u671f\u9593\u306e\u7d42\u671f\u3092\u6307\u3059\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u300ethe period\u300f\u306f\u300e\u4f1a\u8a08\u300f\u3092\u610f\u5473\u3059\u308b\u300eaccounting\u300f\u3068\u3044\u3046\u5358\u8a9e\u306b\u3088\u3063\u3066\u4fee\u98fe\u3055\u308c\u3001\u304b\u3064\u3001\u300efor which the distribution of profits takes place\u300f\uff08\u30fb\u30fb\u30fb\uff09\u3068\u3044\u3046\u4fee\u98fe\u3082\u4ed8\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3001\uff08\u30fb\u30fb\u30fb\uff09\u4e0a\u8a18\u306e\u5404\u4fee\u98fe\u306f\u6700\u4f4e\u4fdd\u6709\u671f\u9593\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u914d\u5f53\u3068\u4e00\u5b9a\u306e\u95a2\u9023\u6027\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u672c\u4ef6\u6587\u8a00\u306e\u3046\u3061\u300ethe accounting period for which the distribution of profits takes place\u300f\u3068\u306f\u3001\u5229\u5f97\u306e\u5206\u914d\uff08\u914d\u5f53\uff09\u304c\u884c\u308f\u308c\u308b\u4f1a\u8a08\u671f\u9593\u3092\u3044\u3046\u3082\u306e\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u4ef6\u6587\u8a00\u306f\u3001\u305d\u306e\u8da3\u65e8\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u7528\u8a9e\u306e\u901a\u5e38\u306e\u610f\u5473\u3068\u3057\u3066\u306f\u3001\u300e\u5229\u5f97\u306e\u5206\u914d\uff08\u914d\u5f53\uff09\u304c\u884c\u308f\u308c\u308b\u4f1a\u8a08\u671f\u9593\u306e\u7d42\u671f\u300f\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002\u300d<\/p>\n<p style=\"margin-bottom: 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style=\"text-align: right;\">\uff08\uff08\u305d\u306e\uff12\uff09\u3078\u7d9a\u304f\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>\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u5927\u516c\u56fd\u306b\u672c\u5e97\u3092\u7f6e\u304f\uff38\u793e\uff08\u88ab\u63a7\u8a34\u4eba\uff09\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3055\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u3002\uff38\u793e\u306f\u30012014\u5e74\uff14\u670829\u65e5\u306b\u4e8b\u696d\u5e74\u5ea6\u309211\u6708\uff11\u65e5\u304b\u3089\u7fcc\u5e7410\u670831\u65e5\u3068\u3059\u308b\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u304a\u3088\u3073\uff22\u793e\u306e\u682a\u5f0f\u3092100\uff05\u53d6\u5f97\u3057\uff38\u793e\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u3068\u3057\u305f\u3002\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u304a\u3088\u3073\uff22\u793e\uff08\u4ee5\u4e0b\u300c\u5404\u5b50\u4f1a\u793e\u300d\u3068\u3044\u3046\uff09\u306f\u30012014\u5e74\uff18\u6708\uff11\u65e5\u306b\u4f1a\u793e\u5206\u5272\u3092\u884c\u3044\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5404\u5b50\u4f1a\u793e\u304c\u8b72\u308a\u53d7\u3051\u305f\u5206\u5272\u627f\u7d99\u6cd5\u4eba\uff08\uff23\u793e\u304a\u3088\u3073\uff24\u793e\uff09\u306e\u51fa\u8cc7\u6301\u5206\u306f\u3001\uff38\u793e\u306b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3068\u3057\u3066\u5206\u914d\u3055\u308c\u305f\uff08\u975e\u9069\u683c\u5206\u5272\u578b\u5206\u5272\uff09\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":[423,376,428,465,354],"backnumber":[2465],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-27 12:29:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273478"}],"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=273478"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273478\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273478"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273478"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}