{"id":273479,"date":"2026-08-27T10:15:10","date_gmt":"2026-08-27T01:15:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273479"},"modified":"2026-08-27T09:36:04","modified_gmt":"2026-08-27T00:36:04","slug":"international-article-368","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-368\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c103\u56de\u3011\u300c\u30a2\u30b8\u30ec\u30f3\u30c8\u4e8b\u4ef6\uff08\u9ad8\u5224\u4ee45.2.16\uff09\uff08\u305d\u306e\uff12\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\u7b2c103\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\uff12\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_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\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-367\/\" 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\u5224\u4f8b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u4e8b\u8005\u7b49<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u4e8b\u5b9f\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u4e89\u70b9<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u5224\u65e8<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u691c\u8a0e<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u6761\u7d04\u306b\u5b9a\u3081\u304c\u306a\u3044\u7528\u8a9e\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u3001\u65e5\u8606\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u304c\u5b9a\u3081\u308b\u6587\u8108\u306b\u5f93\u3063\u3066\u3001\u300cthe accounting period for which the distribution of profits takes place\u300d\u306e\u653f\u5e9c\u8a33\u6587\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306b\u3042\u308b\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u306e\u610f\u7fa9\u3092\u56fd\u5185\u6cd5\u4ee4\uff08\u6cd5\u4eba\u7a0e\u6cd513\u6761\uff09\u3092\u53c2\u7167\u3057\u3066\u65e5\u672c\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u3092\u691c\u8a0e\u3057\u305f\u3002\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3068\u3044\u3046\u79df\u7a0e\u6761\u7d04\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6761\u7d04\u7528\u8a9e\u306e\u89e3\u91c8\u306b\u304a\u3044\u3066\u306f\u3001\u4e21\u7de0\u7d04\u56fd\u9593\u3067\u7d71\u4e00\u3055\u308c\u305f\u4e00\u7fa9\u7684\u304b\u3064\u660e\u78ba\u306a\u898f\u5b9a\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u5b9f\u52d9\u4e0a\u3001\u5b9f\u884c\u53ef\u80fd\u6027\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u79df\u7a0e\u6761\u7d04\u306b\u306f\u591a\u6570\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u304c\u7528\u3044\u3089\u308c<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3001\u56fd\u5185\u6cd5\u53c2\u7167\u306f\u4e00\u5b9a\u7a0b\u5ea6\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3068\u306a\u3063\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\uff11\uff09<\/span>\u3000\u6728\u6751\u5f18\u4e4b\u4eae\u300c\u4e8c\u91cd\u8ab2\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u300d\u6cd5\u5b66\u7814\u7a7668\u5dfb\uff16\u53f7\uff14\u9801\uff081995\uff09\u3002<\/span><\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u79df\u7a0e\u6761\u7d04\u306e\u56fd\u5185\u6cd5\u53c2\u7167\u898f\u5b9a\u306e\u610f\u7fa9\u3068\u89e3\u91c8\u306e\u5b89\u5b9a\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u56fd\u5185\u6cd5\u53c2\u7167\u898f\u5b9a\u306e\u610f\u7fa9\u3068\u8ab2\u984c<\/strong><\/h4>\n<p>\u65e5\u8606\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u306e\u3088\u3046\u306a\u56fd\u5185\u6cd5\u53c2\u7167\u306e\u898f\u5b9a\u306f\u4e16\u754c\u4e2d\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u79df\u7a0e\u6761\u7d04\u306b\u53d6\u308a\u5165\u308c\u3089\u308c\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u56fd\u5185\u6cd5\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u79df\u7a0e\u6761\u7d04\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u9069\u7528\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u3068\u3044\u3046\u5229\u70b9\u3092\u6709\u3059\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6728\u6751\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>43\u9801\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u540c\u4e0a\uff3b\u6728\u6751\uff3d\u3002<\/span><\/p>\n<p>\u4e00\u65b9\u3001\u4e21\u7de0\u7d04\u56fd\u304c\u305d\u306e\u90fd\u5ea6\u7570\u306a\u308b\u610f\u7fa9\u3092\u540c\u4e00\u306e\u6761\u7d04\u306b\u304a\u3044\u3066\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3084\u4e8c\u91cd\u975e\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002\u307e\u305f\u3001\u79df\u7a0e\u6761\u7d04\u306f\u300c\u5b9f\u884c\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u591a\u6570\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u3092\u7528\u3044\u3066\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u304a\u308a\u3001\u300c\u56fd\u5185\u79df\u7a0e\u6cd5\u306e\u5834\u5408\u3088\u308a\u3082\u3055\u3089\u306b\u4e00\u5c64\u76f8\u9055\u306a\u308b\u89e3\u91c8\u3092\u65bd\u3055\u308c\u308b\u4f59\u5730\u3092\u6b8b\u3057\u3066\u3044\u308b\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u305f\u3081\u3001\u89e3\u91c8\u3059\u308b\u7de0\u7d04\u56fd\u306b\u5229\u3059\u308b\u3088\u3046\u306a\u50be\u5411\u306b\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3068\u3044\u3046\u61f8\u5ff5\u3082\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u6728\u6751\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>43\uff0d44\u9801\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u540c\u4e0a\uff3b\u6728\u6751\uff3d\uff14\u9801\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u540c\u4e0a\uff3b\u6728\u6751\uff3d\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u540c\u4e0a\uff3b\u6728\u6751\uff3d\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u56fd\u5185\u6cd5\u53c2\u7167\u898f\u5b9a\u306e\u524d\u63d0\u8981\u4ef6<\/strong><\/h4>\n<p>OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u306f\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u300c\u7528\u8a9e\u300d\u306e\u89e3\u91c8\u306e\u307f\u3092\u898f\u5236\u3057\u305f\u3082\u306e\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3002\u3059\u306a\u308f\u3061\u3001\u56fd\u5185\u6cd5\u53c2\u7167\u306f\u6761\u7d04\u4e0a\u306e\u8a00\u8449\u307e\u305f\u306f\u8a00\u8449\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u89e3\u91c8\u306e\u307f\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u3055\u308c\u3001\u56fd\u5185\u6cd5\u306e\u4e00\u822c\u7684\u6cd5\u601d\u60f3\u3092\u7528\u3044\u3066\u6761\u7d04\u3092\u89e3\u91c8\u3057\u305f\u308a\u3001\u56fd\u5185\u6cd5\u3092\u63f4\u7528\u3057\u3066\u4e0d\u660e\u77ad\u306a\u6761\u7d04\u554f\u984c\u3092\u89e3\u660e\u3057\u305f\u308a\u3059\u308b\u4f59\u5730\u306f\u306a\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3002\u307e\u305f\u3001\u300c\u53c2\u7167\u3055\u308c\u308b\u56fd\u5185\u6cd5\u306f\u7a0e\u6cd5\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u306a\u3044\u304c\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u306a\u3044\u7528\u8a9e\u304c\u3001\u5f53\u8a72\u79df\u7a0e\u6761\u7d04\u306e\u5bfe\u8c61\u7a0e\u76ee\u306b\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6cd5\u4ee4\u3068\u4ed6\u306e\u6cd5\u4ee4\uff08\u5f53\u8a72\u79df\u7a0e\u306b\u9069\u7528\u3055\u308c\u306a\u3044\u79df\u7a0e\u6cd5\u4ee4\u3092\u542b\u3080\uff09\u3068\u3067\u7570\u306a\u308b\u610f\u5473\u3092\u6301\u3064\u5834\u5408\u306b\u306f\u3001\u524d\u8005\u306b\u304a\u3051\u308b\u610f\u5473\u304c\u512a\u5148\u3059\u308b\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u6728\u6751\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>44\u9801\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000\u540c\u4e0a\uff3b\u6728\u6751\uff3d\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3000\u8c37\u53e3\u52e2\u6d25\u592b\u300e\u79df\u7a0e\u6761\u7d04\u8ad6\u300f22\u9801\uff08\u6e05\u6587\u793e\u30011999\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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#b22222;\">\uff08\u203b11\uff09<\/span>\u3000\u5ddd\u7aef\u5eb7\u4e4b\u300c\u6211\u304c\u56fd\u306e\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u9069\u7528\u306b\u95a2\u3059\u308b\u7701\u5bdf\u300d\u65e5\u7a0e\u7814\u8ad6\u96c678\u53f7235\u9801\uff082020\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3000\u540c\u4e0a\uff3b\u5ddd\u7aef\uff3d235\u9801\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3000\u6728\u6751\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>55\uff0d56\u9801\u3002<\/span><\/p>\n<p>\u4e00\u65b9\u3001\u56fd\u5185\u6cd5\u306b\u91cd\u5927\u306a\u6539\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u79df\u7a0e\u6761\u7d04\u3092\u305d\u306e\u307e\u307e\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u59a5\u5f53\u6027\u3092\u6b20\u304f\u3053\u3068\u3082\u3042\u308a\u5f97\u308b<span style=\"font-size: 12px; color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b15\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b14\uff09<\/span>\u3000\u6728\u6751\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>56\u9801\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b15\uff09<\/span>\u3000\u6751\u4e95\u6b63\u300e\u5165\u9580\u56fd\u969b\u79df\u7a0e\u6cd5\uff3b\u6539\u8a02\u7248\uff3d\u300f36\u9801\uff08\u6e05\u6587\u793e\u30012020\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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override\u3068\u306e\u6279\u5224\u3092\u62db\u304d\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u6761\u7d04\u306b\u5b9a\u3081\u306e\u306a\u3044\u7528\u8a9e\u306e\u89e3\u91c8\u306b\u3042\u3063\u3066\u306f\u3001\u6761\u7d04\u306f\u3067\u304d\u308b\u9650\u308a\u6761\u7d04\u3084\u6587\u8108\u3092\u53c2\u7167\u3057\u3066\u89e3\u91c8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\uff13\u6761\uff12\u9805\u306b\u62e0\u3063\u3066\u6a5f\u68b0\u7684\u306b\u56fd\u5185\u6cd5\u306e\u610f\u5473\u306b\u5909\u63db\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u52a0\u3048\u3066\u3001\u5f53\u8a72\u79df\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6cd5\u4ee4\u3068\u4ed6\u306e\u6cd5\u4ee4\u3068\u3067\u7570\u306a\u308b\u610f\u5473\u3092\u6301\u3064\u5834\u5408\u306b\u5f53\u8a72\u79df\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u79df\u7a0e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u3092\u512a\u5148\u3059\u308b\u3053\u3068\u306f\u3001\u901a\u8aac\u306e\u501f\u7528\u6982\u5ff5\u7d71\u4e00\u8aac\u304b\u3089\u5927\u304d\u304f\u4e56\u96e2\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u3002\u501f\u7528\u5148\u306e\u79c1\u6cd5\u6982\u5ff5\u304b\u3089\u5927\u304d\u304f\u96e2\u308c\u308b\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u5229\u3059\u308b\u3088\u3046\u306a\u6063\u610f\u7684\u306a\u89e3\u91c8\u306e\u4f59\u5730\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u6063\u610f\u7684\u306a\u89e3\u91c8\u306e\u4f59\u5730\u3092\u6392\u9664\u3057\u3001\u6cd5\u7684\u5b89\u5b9a\u6027\u3092\u78ba\u4fdd\u3059\u308b\u89b3\u70b9\u304b\u3089\u3082\uff13\u6761\uff12\u9805\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u6761\u7d04\u3068\u56fd\u5185\u7a0e\u6cd5\u306e\u95a2\u4fc2\u304c\u9006\u8ee2\u3059\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u300c\u30e1\u30eb\u30d5\u30a9\u30fc\u30c9\u4e8b\u4ef6\u300d\u3092\u5951\u6a5f\u3068\u3059\u308b\uff13\u6761\uff12\u9805\u306e\u6539\u5b9a\u304c\u5b9f\u8cea\u7684\u306b\u7a0e\u52d9\u5f53\u5c40\u3092\u5229\u3059\u308b\u65b9\u5411\u306b\u5411\u3051\u305f\u4fee\u6b63\u3068\u306a\u3063\u305f\u7d4c\u7def\u306b\u9451\u307f\u3066\u3082\u3001\u540c\u9805\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u4e88\u898b\u53ef\u80fd\u6027\u3084\u6cd5\u7684\u5b89\u5b9a\u6027\u306e\u89b3\u70b9\u304b\u3089\u6975\u3081\u3066\u614e\u91cd\u306a\u89e3\u91c8\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u672c\u4ef6\u306f\u3001\u65e5\u672c\u3067\u79df\u7a0e\u6761\u7d04\u306b\u5b9a\u3081\u304c\u306a\u3044\u7528\u8a9e\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u6700\u521d\u306e\u4e8b\u4f8b\u3067\u3042\u308b\u3068\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b16\uff09<\/span>\u3002\u672c\u4ef6\u306e\u300c\u8907\u6570\u306e\u89b3\u70b9\u304b\u3089\u6587\u8a00\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u305d\u308c\u3089\u304c\u5b9f\u8cea\u7684\u306b\u4e00\u81f4\u3059\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u6700\u7d42\u7684\u306a\u89e3\u91c8\u3092\u78ba\u5b9a\u3059\u308b\u3068\u3044\u3046\u624b\u6cd5\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b17\uff09<\/span>\u306f\u3001\u6761\u7d04\u6587\u8a00\u306b\u5bfe\u3059\u308b\u614e\u91cd\u306a\u89e3\u91c8\u624b\u6cd5\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u6761\u7d04\u6587\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u554f\u984c\u3092\u5305\u62ec\u7684\u306b\u89e3\u6d88\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4eca\u5f8c\u3082\u8a73\u7d30\u306a\u8b70\u8ad6\u3092\u91cd\u306d\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b16\uff09<\/span>\u3000\u300c\u65e5\u672c\uff1a\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u305f\u300e\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u300f\u304c\u53ca\u307c\u3059\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u300dCorporate &amp; TaxGlobal Update \u30cb\u30e5\u30fc\u30ba\u30ec\u30bf\u30fc\u3000Vol. 85\uff0830August2023\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b17\uff09<\/span>\u3000\u6728\u6751\u6d69\u4e4b\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u914d\u5f53\u6240\u5f97\u6761\u9805\u306b\u304a\u3051\u308b\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u306b\u4fc2\u308b\u6587\u8a00\u306e\u89e3\u91c8\u300d\u30b8\u30e5\u30ea1578\u53f711\u9801\uff082022\uff09\u3002<\/span><\/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>\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>\u672c\u4ef6\u306f\u3001\u6761\u7d04\u306b\u5b9a\u3081\u304c\u306a\u3044\u7528\u8a9e\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u3001\u65e5\u8606\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u304c\u5b9a\u3081\u308b\u6587\u8108\u306b\u5f93\u3063\u3066\u3001\u300cthe accounting period for which the distribution of profits takes place\u300d\u306e\u653f\u5e9c\u8a33\u6587\u300c\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u306b\u3042\u308b\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u306e\u610f\u7fa9\u3092\u56fd\u5185\u6cd5\u4ee4\uff08\u6cd5\u4eba\u7a0e\u6cd513\u6761\uff09\u3092\u53c2\u7167\u3057\u3066\u65e5\u672c\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u3092\u691c\u8a0e\u3057\u305f\u3002\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3068\u3044\u3046\u79df\u7a0e\u6761\u7d04\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6761\u7d04\u7528\u8a9e\u306e\u89e3\u91c8\u306b\u304a\u3044\u3066\u306f\u3001\u4e21\u7de0\u7d04\u56fd\u9593\u3067\u7d71\u4e00\u3055\u308c\u305f\u4e00\u7fa9\u7684\u304b\u3064\u660e\u78ba\u306a\u898f\u5b9a\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u5b9f\u52d9\u4e0a\u3001\u5b9f\u884c\u53ef\u80fd\u6027\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u79df\u7a0e\u6761\u7d04\u306b\u306f\u591a\u6570\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u304c\u7528\u3044\u3089\u308c\uff08\u203b\uff11\uff09\u3001\u56fd\u5185\u6cd5\u53c2\u7167\u306f\u4e00\u5b9a\u7a0b\u5ea6\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u3044\u308b\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":[423,376,428,354],"backnumber":[2467],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-03 14:41:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273479"}],"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=273479"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273479\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273479"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273479"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}