{"id":273895,"date":"2026-10-01T10:18:25","date_gmt":"2026-10-01T01:18:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273895"},"modified":"2026-09-30T16:02:33","modified_gmt":"2026-09-30T07:02:33","slug":"international-article-373","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-373\/","title":{"rendered":"\u300a\u521d\u6b69\u304b\u3089\u5b66\u3076\u300b\u79df\u7a0e\u6761\u7d04\u306e\u8aad\u307f\u65b9\u30fb\u4f7f\u3044\u65b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u306a\u305c\u79df\u7a0e\u6761\u7d04\u306f\u5fc5\u8981\u306a\u306e\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fef4eb; border: 5px solid #F3CFA9; border-radius: 20px; padding: 25px 15px; display: flex; align-items: center; max-width: 800px; margin: 1.5em auto; font-family: 'Helvetica Neue', Arial, 'Hiragino Kaku Gothic ProN', 'Hiragino Sans', Meiryo, sans-serif; line-height: 1.5;\">\n<div style=\"background-color: #92b7de; 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;border-left: 5px solid #333399; border-right: 5px solid #333399; border-radius: 0 0px 0px 0; padding: 18px 26px 4px; margin: 24px 0;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"display: table; background: #333399; color: #ffffff; font-size: 12px; font-weight: bold; padding: 5px 14px; border-radius: 14px; letter-spacing: 0.12em; margin: 0 auto 6px;\">\u3000QUESTION\u3000<\/span><\/p>\n<p>\u79c1\u306f\u7a0e\u7406\u58eb\u3067\u3059\u304c\u3001\u81ea\u8eab\u306e\u9867\u554f\u5148\u4f01\u696d\u304c\u4eca\u5f8c\u6d77\u5916\u53d6\u5f15\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u56fd\u969b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u65b0\u305f\u306b\u5b66\u3093\u3067\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u56fd\u969b\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u79df\u7a0e\u6761\u7d04\u304c\u91cd\u8981\u3060\u3068\u3044\u3046\u3053\u3068\u306f\u308f\u304b\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b<strong>\u79df\u7a0e\u6761\u7d04\u306f\u306a\u305c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/p>\n<\/div>\n<p><!--more--><\/p>\n<div style=\"background: #ffede6; ;border-left: 5px solid #b22222; border-right: 5px solid #b22222; border-radius: 0 0px 0px 0; padding: 18px 26px 4px; margin: 24px 0;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"display: table; background: #b22222; color: #ffffff; font-size: 12px; font-weight: bold; padding: 5px 14px; border-radius: 14px; letter-spacing: 0.12em; margin: 0 auto 6px;\">\u3000ANSWER\u3000<\/span><\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u306f\u3001\u56fd\u3068\u56fd\u3068\u306e\u9593\u3067\u300c\u7a0e\u91d1\u3092\u3069\u3061\u3089\u306e\u56fd\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3059\u308b\u304b\u300d\u3092\u6c7a\u3081\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u5404\u56fd\u306e\u8ab2\u7a0e\u6a29\u306e\u91cd\u8907\u3068\u3044\u3046\u4e8b\u614b\u306b\u5bfe\u3057\u3001\u305d\u308c\u3092\u8abf\u6574\u3059\u308b\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3082\u306e<\/span>\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div style=\"text-align: center; margin: 44px 0 28px 0; color: #333399; font-size: 16px; font-weight: bold; letter-spacing: 0.3em;\"><span style=\"color: #666699;\">\u2015 \u89e3 \u8aac \u2015<\/span><\/div>\n<h3 style=\"font-size: 19px; font-weight: bold; color: #cd853f; padding: 0 0 12px 0; margin: 36px 0 22px 0; border-bottom: 2px solid #cd853f;\"><span style=\"display: inline-block; background: #cd853f; color: #ffffff; width: 30px; height: 30px; border-radius: 50%; text-align: center; line-height: 30px; font-size: 18px; margin-right: 12px; vertical-align: middle; font-weight: bold;\">\uff11<\/span><span style=\"vertical-align: middle;\">\u4e8c\u91cd\u8ab2\u7a0e\u306e\u767a\u751f<\/span><\/h3>\n<p>\u4f8b\u3048\u3070\u3001\u65e5\u672c\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u7c73\u56fd\u306b\u652f\u5e97\u3092\u8a2d\u7acb\u3057\u3001\u7c73\u56fd\u306b\u3066\u4e8b\u696d\u3092\u5c55\u958b\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u307e\u3059\u3002\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u7c73\u56fd\u652f\u5e97\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u7c73\u56fd\u306e\u307f\u306a\u3089\u305a\u3001\u6211\u304c\u56fd\u3082\u8ab2\u7a0e\u6a29\u3092\u4e3b\u5f35\u3059\u308b\u3068\u3057\u305f\u3089\u3001\u540c\u4e00\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u65e5\u7c73\u305d\u308c\u305e\u308c\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3001\u3059\u306a\u308f\u3061<strong>\u4e8c\u91cd\u8ab2\u7a0e<\/strong>\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b21\u56de\u4ee5\u964d\u3067\u8a73\u3057\u304f\u691c\u8a0e\u3057\u307e\u3059\u304c\u3001\u65e5\u672c\u306b\u672c\u5e97\u3092\u6709\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u306f\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u7c73\u56fd\u652f\u5e97\u306e\u6240\u5f97\u3082\u5f53\u7136\u542b\u307e\u308c\u308b\uff09\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u308b\u4e00\u65b9\u3001\u7c73\u56fd\u3067\u306f\u3001\u5916\u56fd\u3067\u3042\u308b\u65e5\u672c\u3067\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u7c73\u56fd\u3092\u6e90\u6cc9\u3068\u3059\u308b\u6240\u5f97\uff08\u7c73\u56fd\u652f\u5e97\u306e\u6240\u5f97\uff09\u304c\u3042\u308c\u3070\u3001\u7c73\u56fd\u8ab2\u7a0e\u5f53\u5c40\u306f\u8ab2\u7a0e\u6a29\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\uff08\u5c45\u4f4f\u5730\u56fd\uff09\u3068\u3044\u3046\u8003\u3048\u65b9\u3068\u6240\u5f97\u6e90\u6cc9\u4e3b\u7fa9\uff08\u6e90\u6cc9\u5730\u56fd\uff09\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u30d0\u30c3\u30c6\u30a3\u30f3\u30b0\u3059\u308b<\/span>\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002 \u305d\u3053\u3067\u79df\u7a0e\u6761\u7d04<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u3088\u3063\u3066\u3001\u4e3b\u306b\u6b21\u306e\u3053\u3068\u3092\u898f\u5b9a\u3057\u307e\u3059\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\u6761\u7d04\u3068\u306f\u3001\u4e00\u822c\u306b\u3001\u56fd\u969b\u6cd5\u4e3b\u4f53\u9593\u306e\u660e\u793a\u7684\u306a\u5408\u610f\u3067\u3042\u308a\u3001\u73fe\u4ee3\u56fd\u969b\u6cd5\u306e\u91cd\u8981\u306a\u6cd5\u4ee4\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u56fd\u61b2\u6cd5\u7b2c98\u6761\u7b2c\uff12\u9805\u306f\u3001\u65e5\u672c\u56fd\u304c\u7de0\u7d50\u3057\u305f\u6761\u7d04\u53ca\u3073\u78ba\u7acb\u3055\u308c\u305f\u56fd\u969b\u6cd5\u898f\u306f\u3001\u3053\u308c\u3092\u8aa0\u5b9f\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u3092\u5fc5\u8981\u3068\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u304a\u308a\u3001\u56fd\u5185\u6cd5\u3088\u308a\u3082\u56fd\u969b\u9593\u3067\u7de0\u7d50\u3055\u308c\u305f\u6761\u7d04\u304c\u512a\u5148\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u6b62\u3059\u308b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u540c\u3058\u6240\u5f97\u306b\u4e21\u56fd\u304c\u91cd\u8907\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span>\u3000\u8ab2\u7a0e\u3067\u304d\u308b\u56fd\u3092\u660e\u78ba\u306b\u3059\u308b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u7d66\u4e0e\u3001\u914d\u5f53\u3001\u5229\u5b50\u3001\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u300c\u3069\u306e\u56fd\u304c\u8ab2\u7a0e\u3067\u304d\u308b\u304b\u300d\u3092\u30eb\u30fc\u30eb\u5316\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span>\u3000\u8131\u7a0e\u30fb\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u56fd\u53c8\u306f\u5730\u57df\u540c\u58eb\u3067\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u4ea4\u63db\u3057\u3001\u56fd\u5916\u3078\u6240\u5f97\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span>\u3000\u56fd\u969b\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u4fc3\u9032\u3059\u308b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u6295\u8cc7\u76f8\u624b\u56fd\u3067\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u6e08\u4ea4\u6d41\u304c\u4e00\u5c64\u4fc3\u9032\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<div style=\"background: #ffe9e2; border: 1px solid #b22222; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong>\u300a\u8eab\u8fd1\u306a\u4e8c\u91cd\u8ab2\u7a0e\u306e\u5177\u4f53\u4f8b\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u6211\u304c\u56fd\u4f01\u696d\u306e\u56fd\u969b\u5316\u306b\u4f34\u3044\u6d77\u5916\u306b\u6d3e\u9063\u3055\u308c\u308b\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u3001\u6b21\u306e\u3088\u3046\u306b\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u306f\u3001\u3053\u308c\u3089\u306e\u554f\u984c\u89e3\u6c7a\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5404\u56fd\u5171\u901a\u306e\u56fd\u969b\u8ab2\u7a0e\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3067\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u306e\u307f\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u6d77\u5916\u306b\u6d3e\u9063\u3055\u308c\u308b\u6211\u304c\u56fd\u4f01\u696d\u306e\u5f93\u696d\u54e1\u306f\u3001\u901a\u5e38\u6211\u304c\u56fd\u975e\u5c45\u4f4f\u8005\u306b\u5224\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u540c\u8005\u306e\u6d77\u5916\u52e4\u52d9\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6d77\u5916\u306b\u6d3e\u9063\u3055\u308c\u308b\u6211\u304c\u56fd\u4f01\u696d\u306e\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u5f79\u54e1\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u5224\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u6211\u304c\u56fd\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6240\u7a0e161\u2460\u5341\u4e8c\u30a4\u3001\u6240\u4ee4285\u2460\u4e00\uff09\u3002\u4e00\u65b9\u3001\u5f79\u54e1\u306e\u8d74\u4efb\u56fd\u306b\u304a\u3044\u3066\u3001\u540c\u56fd\u306e\u7a0e\u5236\u306b\u3088\u308a\u5168\u4e16\u754c\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u3001\u304b\u304b\u308b\u5f79\u54e1\u5831\u916c\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u306b\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002<\/li>\n<li>\u6d77\u5916\u8d74\u4efb\u671f\u9593\u4e2d\u3001\u81ea\u3089\u306e\u6301\u5bb6\u3092\u8cc3\u8cb8\u3057\u3001\u5bb6\u8cc3\u53ce\u5165\u3092\u5f97\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u304b\u304b\u308b\u5bb6\u8cc3\u53ce\u5165\u306f\u6211\u304c\u56fd\u6240\u5f97\u7a0e\u6cd5\u4e0a\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u3001\u975e\u5c45\u4f4f\u8005\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308b\uff08\u6240\u7a0e161\u2460\u4e03\uff09\u305f\u3081\u3001\u5f53\u8a72\u6d77\u5916\u8d74\u4efb\u8005\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u8d74\u4efb\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u56fd\u306e\u7a0e\u5236\u306b\u304a\u3044\u3066\u5168\u4e16\u754c\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u3001\u8d74\u4efb\u56fd\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6211\u304c\u56fd\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u542b\u3081\u3066\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u306b\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002<\/li>\n<li>\u6d77\u5916\u8d74\u4efb\u671f\u9593\u4e2d\u306b\u8d74\u4efb\u5148\u56fd\u306e\u8001\u9f62\u5e74\u91d1\u53d7\u7d66\u6a29\u3092\u53d6\u5f97\u3057\u3001\u5e30\u56fd\u5f8c\u5e74\u91d1\u53d7\u7d66\u5e74\u9f62\u306b\u9054\u3057\u3066\u304b\u3089\u3001\u5f53\u8a72\u56fd\u304b\u3089\u8001\u9f62\u5e74\u91d1\u3092\u53d7\u7d66\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u304b\u304b\u308b\u5e74\u91d1\u306f\u6211\u304c\u56fd\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u96d1\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\uff08\u6240\u7a0e35\u2462\u3001\u6240\u4ee482\u306e\uff12\uff09\u304c\u3001\u4e00\u65b9\u3067\u3001\u5e74\u91d1\u652f\u7d66\u56fd\u304c\u5f53\u8a72\u5e74\u91d1\u306e\u8ab2\u7a0e\u6a29\u3092\u4e3b\u5f35\u3059\u308b\u5834\u5408\u3001\u5f53\u7136\u306b\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"font-size: 19px; font-weight: bold; color: #cd853f; padding: 0 0 12px 0; margin: 36px 0 22px 0; border-bottom: 2px solid #cd853f;\"><span style=\"display: inline-block; background: #cd853f; color: #ffffff; width: 30px; height: 30px; border-radius: 50%; text-align: center; line-height: 30px; font-size: 15px; margin-right: 12px; vertical-align: middle; font-weight: bold;\">\uff12<\/span><span style=\"vertical-align: middle;\"> \u79df\u7a0e\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/span><\/h3>\n<p>2026\u5e74\uff19\u6708\uff11\u65e5\u73fe\u5728\u6211\u304c\u56fd\u306f\u300182\u306e\u56fd\u53c8\u306f\u5730\u57df\u3068\u306e\u9593\u3067\u4e8c\u91cd\u8ab2\u7a0e\u306e\u9664\u53bb\u4e26\u3073\u306b\u8131\u7a0e\u53ca\u3073\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62\u3092\u4e3b\u305f\u308b\u5185\u5bb9\u3068\u3059\u308b\u6761\u7d04\uff08\u79df\u7a0e\u6761\u7d04\uff09\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059<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\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/tax_convention\/tax_convetion_list_jp.html\" target=\"_blank\" rel=\"noopener\">\u6211\u304c\u56fd\u306e\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u4e00\u89a7<\/a>\u300d\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273897\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1.png\" alt=\"\" width=\"1799\" height=\"4718\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1.png 1799w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1-114x300.png 114w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1-390x1024.png 390w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1-768x2014.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1-586x1536.png 586w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1-781x2048.png 781w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/sozeijoyaku1-1-600x1574.png 600w\" sizes=\"(max-width: 1799px) 100vw, 1799px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u3000\u539f\u6761\u7d04\u306f\u672a\u767a\u52b9\u306e\u305f\u3081\u3001\u6761\u7d04\u7f72\u540d\u65e5\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09\u3000\u6539\u6b63\u8b70\u5b9a\u66f8\u306b\u306f\u3001\u305d\u306e\u4ed62006\u5e74\uff16\u670828\u65e5\u767a\u52b9\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff13\uff09\u3000BEPS\u6761\u7d04\u306b\u306f\u3001\u305d\u306e\u4ed62020\u5e74\uff16\u670824\u65e5\u901a\u544a\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff14\uff09\u3000\u6539\u6b63\u8b70\u5b9a\u66f8\u306b\u306f\u3001\u305d\u306e\u4ed62011\u5e7412\u670830\u65e5\u767a\u52b9\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff15\uff09\u3000\u6539\u6b63\u8b70\u5b9a\u66f8\u306b\u306f\u3001\u305d\u306e\u4ed61999\u5e7412\u670825\u65e5\u767a\u52b9\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff16\uff09\u3000\u65e7\u30c1\u30a7\u30b3\u30b9\u30ed\u30d0\u30ad\u30a2\u3068\u306e\u9593\u306e\u6761\u7d04\u304c\u627f\u7d99\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff17\uff09\u3000\u65e7\u30bd\u9023\u3068\u306e\u9593\u306e\u6761\u7d04\u304c\u627f\u7d99\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff18\uff09\u3000\u82f1\u56fd\u3068\u306e\u9593\u306e\u65e7\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff19\uff09\u3000\u65b0\u6761\u7d04\u306f\u672a\u767a\u52b9\u306e\u305f\u3081\u3001\u6761\u7d04\u7f72\u540d\u65e5\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002\u539f\u6761\u7d04\u306e\u767a\u52b9\u65e5\u306f1980\u5e74\uff17\u670820\u65e5\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce810\uff09\u3000BEPS\u6761\u7d04\u306b\u306f\u3001\u305d\u306e\u4ed62019\u5e74\uff12\u670825\u65e5\u901a\u544a\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u8868\u4e2d\u300c\u539f\u6761\u7d04\u300d\u3068\u306f\u3001\u73fe\u6642\u70b9\u3067\u6709\u52b9\u306a\u6761\u7d04\u3092\u3044\u3044\u3001\u7f72\u540d\u306f\u3055\u308c\u305f\u304c\u3001\u767a\u52b9\uff08\u6279\u51c6\uff09\u3055\u308c\u3066\u3044\u306a\u3044\u6761\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u6761\u7d04\u306e\u7f72\u540d\u65e5\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u8b70\u5b9a\u66f8\u300d\u3068\u306f\u3001\u6761\u7d04\u306e\u4e00\u5f62\u5f0f\u3067\u3001\u5148\u306b\u7de0\u7d50\u3055\u308c\u305f\u6761\u7d04\u3068\u4e0d\u53ef\u5206\u306e\u4e00\u4f53\u306e\u3082\u306e\u3068\u3057\u3066\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3055\u308c\u305f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001BEPS\u6761\u7d04\u3068\u306f\u3001\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u7a0e\u6e90\u6d78\u98df\u53ca\u3073\u5229\u76ca\u79fb\u8ee2<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u79df\u7a0e\u6761\u7d04\u95a2\u9023\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u591a\u56fd\u9593\u6761\u7d04\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3068\u3044\u3044\u3001OECD\uff08\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u306b\u3088\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306eBEPS\u884c\u52d5\u8a08\u753b\u6700\u7d42\u5831\u544a\u66f8\uff082015\u5e7410\u6708\uff15\u65e5\uff09\u306b\u57fa\u3065\u304d\u591a\u56fd\u9593\u3067\u7de0\u7d50\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u6211\u304c\u56fd\u306f\u3001\u65e2\u5b58\u306e\u4e8c\u56fd\u9593\u6761\u7d04\u306e\u4e00\u90e8\u3092BEPS\u6761\u7d04\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u9078\u629e\u3057\u30012018\u5e74\uff19\u670826\u65e5\u306b\u53d7\u8a17\u66f8\u3092\u5bc4\u8a17\uff08\u5bc4\u8a17\u5148\uff1aOECD\u4e8b\u52d9\u7dcf\u9577\uff09\u3057\u307e\u3057\u305f\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\u82f1\uff09Base Erosion and Profit Shifting\uff08BEPS\uff09<\/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\uff14\uff09<\/span>\u3000\u672c\u9023\u8f09\u3067\u306f\u3001\u4eca\u5f8c\u3001\u300cBEPS\u9632\u6b62\u63aa\u7f6e\u5b9f\u65bd\u6761\u7d04\u300d\u3068\u547c\u3076\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u82f1\uff09Organization for Economic Co-operation and Development<\/span><\/p>\n<p>\u8868\u4e2d\u306e\u300c\u901a\u544a\u65e5\u300d\u3068\u306f\u3001\u6211\u304c\u56fd\u306e\u5bc4\u8a17\u306e\u5f8c\u3001\u540c\u4e8c\u56fd\u9593\u6761\u7d04\u306e\u76f8\u624b\u56fd\u30fb\u5730\u57df\u304cBEPS\u6761\u7d04\u306e\u7559\u4fdd\u53ca\u3073\u901a\u544a\u3092\u63d0\u51fa\u3057\u305f\u65e5\u3067\u3042\u308a\u3001\u540c\u65e5\u4ee5\u964d\u3001\u65e2\u5b58\u306e\u6761\u7d04\u3068BEPS\u6761\u7d04\u306e\u7d71\u5408\u3055\u308c\u305f\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u8a73\u3057\u304f\u306f\u3001\u6b21\u56de\u4ee5\u964d\u3067\u89e3\u8aac\u3057\u307e\u3059\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"font-size: 19px; font-weight: bold; color: #cd853f; padding: 0 0 12px 0; margin: 36px 0 22px 0; border-bottom: 2px solid #cd853f;\"><span style=\"display: inline-block; background: #cd853f; color: #ffffff; width: 30px; height: 30px; border-radius: 50%; text-align: center; line-height: 30px; font-size: 15px; margin-right: 12px; vertical-align: middle; font-weight: bold;\">\uff13<\/span><span style=\"vertical-align: middle;\"> \u79df\u7a0e\u6761\u7d04\u306e\u7a2e\u985e<\/span><\/h3>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306e\u672c\u6765\u306e\u76ee\u7684\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u304c\u3001\u540c\u6642\u306b\u3001\u79df\u7a0e\u6cd5\u306e\u57f7\u884c\u306b\u304a\u3051\u308b\u56fd\u969b\u7684\u5354\u529b\u306e\u4fc3\u9032\uff08\u60c5\u5831\u4ea4\u63db\u306b\u3088\u308b\u8131\u7a0e\u306e\u9632\u6b62\u30fb\u57f7\u884c\u5171\u52a9\u7b49\uff09\u3082\u91cd\u8981\u306a\u76ee\u7684\u3068\u3055\u308c\u3066\u3044\u307e\u3059\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\u6211\u304c\u56fd\u304c\u7de0\u7d50\u3057\u3066\u3044\u308b\u79df\u7a0e\u6761\u7d04\u306f\u3001\u57fa\u672c\u7684\u306b\u300c\u6240\u5f97\u300d\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u7c73\u56fd\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u79df\u7a0e\u6761\u7d04\u3082\u7de0\u7d50\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u79df\u7a0e\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4ea4\u63db\u306b\u95a2\u3057\u3066\u306f\u30012008\u5e74\u306e\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u3092\u5951\u6a5f\u3068\u3057\u3066\u300111\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3068\u306e\u79df\u7a0e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u8ab2\u7a0e\u9003\u308c\u306e\u305f\u3081\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u306b\u91d1\u878d\u8cc7\u7523\u3092\u79fb\u52d5\u3055\u305b\u308b\u4e8b\u4f8b\u304c\u9855\u5728\u5316\u3057\u3066\u304d\u305f\u3053\u3068\u304c\u80cc\u666f\u306b\u3042\u308a\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u3068\u306e\u9593\u3067\u60c5\u5831\u4ea4\u63db\u306b\u7279\u5316\u3057\u305f\u5354\u5b9a\u3092\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u6027\u304c\u751f\u3058\u305f\u305f\u3081\u3067\u3059\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\uff17\uff09<\/span>\u3000\u82f1\u9818\u30d0\u30fc\u30b8\u30f3\u8af8\u5cf6\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u3001\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3001\u30b5\u30e2\u30a2\u3001\u30b8\u30e3\u30fc\u30b8\u30fc\u3001\u30d1\u30ca\u30de\u3001\u30d0\u30cf\u30de\u3001\u30d0\u30df\u30e5\u30fc\u30c0\u3001\u30de\u30ab\u30aa\u3001\u30de\u30f3\u5cf6\u3001\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u3068\u306e\u5354\u5b9a\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u4e00\u65b9\u3001\u4e0a\u8a18<strong><span style=\"color: #cd853f;\">\u2777<\/span><\/strong>\u3067\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u305f\u79df\u7a0e\u6761\u7d04\u3084\u4e0a\u8a18\u79df\u7a0e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u306f\u3001\u3044\u305a\u308c\u3082\u30d0\u30a4\u30e9\u30c6\u30e9\u30eb\u306e\u4e8c\u56fd\u9593\u6761\u7d04<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3067\u3059\u304c\u3001\u4e8c\u56fd\u9593\u6761\u7d04\u306e\u4ea4\u6e09\u304b\u3089\u7de0\u7d50\u307e\u3067\u306b\u306f\u76f8\u5f53\u306e\u6642\u9593\u304c\u639b\u304b\u308b\u3053\u3068\u3084\u3001OECD\u3067\u306eBEPS\u306e\u8b70\u8ad6\u3092\u8e0f\u307e\u3048\u3001\u591a\u56fd\u9593\u3067\u306e\u30de\u30eb\u30c1\u30e9\u30c6\u30e9\u30eb\u306a\u67a0\u7d44\u307f\u3092\u6a21\u7d22\u3057\u305f\u7d50\u679c\u30012013\u5e74\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u7a0e\u52d9\u884c\u653f\u306e\u57f7\u884c\u306b\u3064\u3044\u3066\u3001\u5171\u52a9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u591a\u56fd\u9593\u6761\u7d04\u3067\u3042\u308bOECD\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d04<span style=\"font-size: 12px; 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