{"id":41804,"date":"2014-04-03T10:20:47","date_gmt":"2014-04-03T01:20:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=41804"},"modified":"2014-04-02T19:46:49","modified_gmt":"2014-04-02T10:46:49","slug":"tax-article-84","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-84\/","title":{"rendered":"monthly TAX views\u3000-No.15-\u300c\u5305\u62ec\u7684\u5426\u8a8d\u898f\u5b9a\u306e\u8b70\u8ad6\u3092\u958b\u59cb\u3059\u308b\u6642\u671f\u304c\u6765\u3066\u3044\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\">monthly TAX views<\/h4>\n<h4 style=\"text-align: center;\">-No.15-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5305\u62ec\u7684\u5426\u8a8d\u898f\u5b9a\u306e\u8b70\u8ad6\u3092\u958b\u59cb\u3059\u308b\u6642\u671f\u304c\u6765\u3066\u3044\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>G20\u306e\u610f\u5411\u3092\u53d7\u3051\u3001OECD\u306b\u304a\u3044\u3066\u3001\u7c73\u56fd\u4f01\u696d\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\u306b\u5411\u3051\u305f\u691c\u8a0e\u304c\u958b\u59cb\u3055\u308c\u305f\u3002<\/p>\n<p>2013\u5e74\uff17\u6708\u306b<span style=\"color: #b22222;\">\u300eBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u884c\u52d5\u8a08\u753b\u300f<\/span>\u304c\u516c\u8868\u3055\u308c\u3001\u73fe\u5728\u3001\u5404\u56fd\u306e\u7a0e\u5236\u5f53\u5c40\u3084\u7d4c\u6e08\u754c\u3067\u8b70\u8ad6\u304c\u9032\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u56de\u907f\u3068\u3044\u3046\u306e\u306f\u3001\u8131\u7a0e\u3067\u3082\u306a\u3044\u3001\u7bc0\u7a0e\u3067\u3082\u306a\u3044\u3001\u6cd5\u306b\u306f\u53cd\u3057\u306a\u3044\u304c\u3001\u901a\u5e38\u7528\u3044\u3089\u308c\u306a\u3044\u3088\u3046\u306a\u6cd5\u5f62\u5f0f\u3092\u9078\u629e\u3057\u3001\u7a0e\u8ca0\u62c5\u3092\u6e1b\u5c11\u3055\u305b\u305f\u308a\u6392\u9664\u3059\u308b\u884c\u70ba\u3092\u3044\u3046\u3002\u308f\u304c\u56fd\u3067\u3082\u3001\u7d4c\u6e08\u306e\u8907\u96d1\u5316\u30fb\u591a\u69d8\u5316\u306b\u4f34\u3063\u3066\u5897\u52a0\u3057\u3064\u3064\u3042\u308b\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/strong><\/span><\/h3>\n<p>\u308f\u304c\u56fd\u3067\u306f\u3001\u6cd5\u5f8b\u306b\u660e\u6587\u306e\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u304c\u306a\u3044\u5834\u5408\u306b\u3001\u3069\u3053\u307e\u3067\u306e\u5426\u8a8d\u304c\u8a31\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u304c\u3001\u304b\u306d\u3066\u304b\u3089\u5b66\u754c\u306a\u3069\u3067\u8b70\u8ad6\u3055\u308c\u3066\u304d\u305f\u3002\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u4f8b\u3084\u5b66\u754c\u306e\u901a\u8aac\u306f\u3001\u300c\u79df\u7a0e\u6cd5\u4e0a\u306e\u660e\u6587\u306e\u898f\u5b9a\u304c\u306a\u3044\u9650\u308a\u3001\u79df\u7a0e\u56de\u907f\u306e\u5426\u8a8d\u306f\u3067\u304d\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u304c\u4eca\u65e5\u306e\u7acb\u5834\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u3001\u300c\u79df\u7a0e\u306e\u6e1b\u514d\u898f\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7acb\u6cd5\u8da3\u65e8\u3092\u52d8\u6848\u3057\u306a\u304c\u3089\u9650\u5b9a\u89e3\u91c8\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7d50\u679c\u3068\u3057\u3066\u3001\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u3068\u540c\u69d8\u306e\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u306f\u53ef\u80fd\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u3001\u5927\u65b9\u306e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u304c\u3042\u308b\u3002<\/p>\n<p>\u6700\u9ad8\u88c1\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u4f59\u88d5\u67a0\u308a\u305d\u306a\u9280\u884c\u4e8b\u4ef6\u306e\u5224\u6c7a\uff08\u5e73\u621017\u5e7412\u670819\u65e5\uff09\u3067\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u6211\u304c\u56fd\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3092\u305d\u306e\u672c\u6765\u306e\u8da3\u65e8\u76ee\u7684\u304b\u3089\u8457\u3057\u304f\u9038\u8131\u3059\u308b\u614b\u69d8\u3067\u5229\u7528\u3057\u3066\u7d0d\u7a0e\u3092\u514d\u308c\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u7d0d\u4ed8\u3055\u308c\u308b\u3079\u304d\u6cd5\u4eba\u7a0e\u984d\u3092\u6e1b\u5c11\u3055\u305b\u30fb\u30fb\u30fb\u308b\u3068\u3044\u3046\u672c\u4ef6\u53d6\u5f15\u3092\u3042\u3048\u3066\u884c\u3046\uff08\u3068\u3044\u3046\uff09\u30fb\u30fb\u30fb\u53d6\u5f15\u306b\u57fa\u3065\u3044\u3066\u751f\u3058\u305f\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u7a0e\u3092\u6cd5\u4eba\u7a0e\u6cd569\u6761\u306e\u5b9a\u3081\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3092\u6feb\u7528\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u3055\u3089\u306b\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u3092\u8457\u3057\u304f\u5bb3\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a31\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u3001\u7acb\u6cd5\u8da3\u65e8\u304b\u3089\u5916\u308c\u305f\u53d6\u5f15\u306f\u6a29\u5229\u306e\u6feb\u7528\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u3046\u308b\u3053\u3068\u3092\u793a\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3053\u306e\u3088\u3046\u306a\u624b\u6cd5\u306f\u3001\u4f55\u304c\u6cd5\u306e\u8da3\u65e8\u76ee\u7684\u304b\u3001\u305d\u308c\u304b\u3089\u5916\u308c\u305f\u5834\u5408\u3068\u306f\u4f55\u304b\u306a\u3069\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u5834\u5408\u304c\u591a\u304f\u3001\u6cd5\u7684\u5b89\u5b9a\u6027\u304b\u3089\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/strong><\/span><\/h3>\n<p>\u4e00\u65b9\u3001\u7c73\u56fd\u3067\u306f\u3001\u300c\uff08\u79df\u7a0e\u56de\u907f\u4ee5\u5916\u306e\uff09\u610f\u56f3\u3057\u305f\u7d4c\u6e08\u76ee\u7684\u304c\u306a\u304f\u3001\u6e1b\u514d\u898f\u5b9a\u3092\u5145\u8db3\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3082\u3063\u3071\u3089\u7a0e\u8ca0\u62c5\u306e\u6e1b\u5c11\u3092\u56f3\u308b\u300d\u79df\u7a0e\u56de\u907f\u3092\u5426\u8a8d\u3059\u308b\u969b\u306e\u8003\u3048\u65b9\u3068\u3057\u3066\u30011935\u5e74\u306e\u30b0\u30ec\u30b4\u30ea\u30fc\u4e8b\u4ef6\u3067\u5224\u793a\u3055\u308c\u305f\u300c\u4e8b\u696d\u76ee\u7684\u539f\u7406\u300d\u3084\u300c\u7d4c\u6e08\u5b9f\u8cea\u539f\u7406\u300d\u306a\u3069\u304c\u78ba\u7acb\u3055\u308c\u3066\u304d\u305f\u304c\u30012011\u5e74\u306b\u6b73\u5165\u6cd5\u5178\uff08IRC\u00a77701\uff08o\uff09\uff09\u3067\u5305\u62ec\u7684\u306a\u5426\u8a8d\u898f\u5b9a\u304c\u7acb\u6cd5\u5316\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u82f1\u56fd\u3067\u30822013\u5e74\u306b\u3001\u5305\u62ec\u7684\u6feb\u7528\u5bfe\u6297\u898f\u5b9a\uff08General Anti Abuse Rule\uff09\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001G7\u56fd\u3067\u5305\u62ec\u7684\u306a\u79df\u7a0e\u56de\u907f\u898f\u5b9a\u3092\u5c0e\u5165\u3057\u3066\u3044\u306a\u3044\u56fd\u306f\u3001\u308f\u304c\u56fd\u3060\u3051\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u30b3\u30e2\u30f3\u30ed\u30fc\u306e\u56fd\u3068\u5236\u5b9a\u6cd5\u4e3b\u7fa9\u306e\u56fd\u3068\u3067\u306f\u3001\u6839\u672c\u7684\u306a\u6210\u308a\u7acb\u3061\u304c\u7570\u306a\u308b\u304c\u3001\u7c73\u56fd\u3084\u82f1\u56fd\u306b\u304a\u3051\u308b\u52d5\u5411\u3084\u5236\u5ea6\u8a2d\u8a08\u306f\u3001\u308f\u304c\u56fd\u3078\u306e\u591a\u304f\u306e\u793a\u5506\u3092\u542b\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u56de\u907f\u554f\u984c\u306f\u3001\u4f1d\u7d71\u7684\u306a<span style=\"color: #333399;\">\u300c\u7d0d\u7a0e\u8005\u300d\u3068\u300c\u7a0e\u52d9\u5f53\u5c40\u300d<\/span>\u3068\u3044\u3046\u56f3\u5f0f\u3067\u306f\u306a\u304f\u3001<span style=\"color: #800000;\">\u300c\u79df\u7a0e\u6cd5\u5f01\u8b77\u58eb\u30fb\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u300d\u5bfe\u300c\u7a0e\u52d9\u5f53\u5c40\u300d<\/span>\u306e\u77e5\u6075\u6bd4\u3079\u3068\u3044\u3046\u72b6\u6cc1\u306b\u5909\u308f\u308a\u3064\u3064\u3042\u308b\u3002<\/p>\n<p>\u653e\u7f6e\u3059\u308b\u3068\u3001\u7d0d\u7a0e\u9053\u7fa9\u306e\u554f\u984c\u3084\u7a0e\u53ce\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6b63\u5e38\u306a\u53d6\u5f15\u3092\u884c\u3046\u5927\u90e8\u5206\u306e\u4f01\u696d\u6d3b\u52d5\u306b\u3082\u4e0d\u5229\u306a\u72b6\u6cc1\u3092\u751f\u3058\u3055\u305b\u308b\u3002<\/p>\n<p>OECD\u3067BEPS\u304c\u8b70\u8ad6\u3055\u308c\u308b\u3053\u306e\u6a5f\u4f1a\u306b\u3001\u56fd\u5185\u3067\u3082\u5305\u62ec\u7684\u5426\u8a8d\u898f\u5b9a\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3092\u6df1\u3081\u308b\u3053\u3068\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u4e88\u898b\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3082\u5fc5\u8981\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\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>G20\u306e\u610f\u5411\u3092\u53d7\u3051\u3001OECD\u306b\u304a\u3044\u3066\u3001\u7c73\u56fd\u4f01\u696d\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\u306b\u5411\u3051\u305f\u691c\u8a0e\u304c\u958b\u59cb\u3055\u308c\u305f\u3002<br 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