{"id":51650,"date":"2014-08-21T10:20:17","date_gmt":"2014-08-21T01:20:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=51650"},"modified":"2014-08-20T21:46:29","modified_gmt":"2014-08-20T12:46:29","slug":"tax-article-113","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-113\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c10\u56de\u3011\u300cBEPS\u884c\u52d5\u8a08\u753b13\u300e\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u300f\u3092\u3081\u3050\u308b\u52d5\u5411\u300d"},"content":{"rendered":"

\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236<\/strong><\/h4>\n

\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n

\u300cBEPS\u884c\u52d5\u8a08\u753b13\u300e\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u300f\u3092\u3081\u3050\u308b\u52d5\u5411\u300d<\/strong><\/h4>\n

 <\/p>\n

\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a
\n\u5e38\u52d9\u7406\u4e8b\u3000\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n

 <\/p>\n

\n\t\t

\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n

\uff12\u3000OECD\u79df\u7a0e\u59d4\u54e1\u4f1aBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6982\u8981<\/p>\n

\uff13\u3000\u884c\u52d5\u8a08\u753b13\uff0d\u79fb\u8ee2\u4fa1\u683c\u95a2\u9023\u306e\u6587\u66f8\u5316\u306e\u518d\u691c\u8a0e<\/p>\n

\uff08\uff11\uff09\u3000\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30c9\u30e9\u30d5\u30c8<\/p>\n

\uff08\uff12\uff09\u3000\u7523\u696d\u754c\u306e\u610f\u898b<\/p>\n

\uff08\uff13\uff09\u3000OECD\u516c\u8074\u4f1a\u3068\u4eca\u5f8c\u306e\u898b\u901a\u3057<\/p>\n

\uff14\u3000\u304a\u308f\u308a\u306b<\/p>\n<\/div>\n

 <\/p>\n

\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n

\u6b27\u5dde\u306b\u304a\u3051\u308b\u7c73\u56fd\u7cfb\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u904e\u5ea6\u306a\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3078\u306e\u727d\u5236\u304b\u3089\u59cb\u307e\u3063\u305fBEPS\uff08Base Erosion and Profit Shifting\uff1d\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u554f\u984c\u306f\u3001G20\u306e\u8981\u8acb\u3092\u53d7\u3051\u305fOECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066OECD\u52a0\u76df\u56fd\u306b\u52a0\u3048\u3001OECD\u975e\u52a0\u76df\u306eG20\u30e1\u30f3\u30d0\u30fc\u56fd\uff18\u30ab\u56fd\uff08\u4e2d\u56fd\u3001\u30a4\u30f3\u30c9\u3001\u30ed\u30b7\u30a2\u3001\u30a2\u30eb\u30bc\u30f3\u30c1\u30f3\u3001\u30d6\u30e9\u30b8\u30eb\u3001\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3001\u30b5\u30a6\u30b8\u30a2\u30e9\u30d3\u30a2\u3001\u5357\u30a2\u30d5\u30ea\u30ab\uff09\u3082\u53c2\u52a0\u3057\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u629c\u672c\u6539\u9769\u3092\u76ee\u6307\u3059\u4e00\u5927\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u3057\u3066\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u516815\u306e\u884c\u52d5\u8a08\u753b\u306e\u3046\u3061\u3001\u4eca\u5e74\uff19\u6708\u306b\u306f\u3001\u884c\u52d5\u8a08\u753b\uff11\uff08\u96fb\u5b50\u5546\u53d6\u5f15\u3078\u306e\u8ab2\u7a0e\uff09\u3001\u884c\u52d5\u8a08\u753b\uff12\uff08\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30fb\u30df\u30b9\u30de\u30c3\u30c1\u30fb\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306e\u52b9\u679c\u306e\u5426\u8a8d\uff09\u3001\u884c\u52d5\u8a08\u753b\uff16\uff08\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff09\u3001\u884c\u52d5\u8a08\u753b13\uff08\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306e\u518d\u691c\u8a0e\uff09\u306b\u3064\u3044\u3066\u5b8c\u4e86\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u3044\u304f\u3064\u304b\u306f\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u542b\u3081\u305f\u308f\u304c\u56fd\u306e\u56fd\u969b\u79df\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u3078\u3068\u3064\u306a\u304c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306fBEPS\u8b70\u8ad6\u306e\u5168\u4f53\u50cf\u3092\u793a\u3057\u305f\u4e0a\u3067\u3001\u3068\u304f\u306b\u73fe\u6642\u70b9\u3067\u3001\u308f\u304c\u56fd\u3067\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u300c\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u300d\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n

 <\/p>\n

\uff12\u3000OECD\u79df\u7a0e\u59d4\u54e1\u4f1aBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6982\u8981<\/strong><\/h4>\n

\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u7a0e\u5236\u306e\u9699\u9593\u3084\u629c\u3051\u7a74\u3092\u5229\u7528\u3057\u305f\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3066\u3044\u308b\u554f\u984c\u306b\u5bfe\u3057\u3001OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\uff08\u8b70\u9577\uff1a\u6d45\u5ddd\u30fb\u8ca1\u52d9\u7701\u56fd\u969b\u5c40\u9577\uff09\u306f\u30012012\u5e74\uff16\u6708\u3088\u308aBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7acb\u3061\u4e0a\u3052\u30012013\u5e74\uff12\u6708\u306b\u306f\u300cBEPS\u5831\u544a\u66f8\u300d\u304c\u30012013\u5e74\uff17\u6708\u306b\u306f\u300cBEPS\u884c\u52d5\u8a08\u753b\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002
\n\u3053\u306eBEPS\u884c\u52d5\u8a08\u753b\u306f\u3001G20\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\uff082013\u5e74\uff17\u670819\uff5e20\u65e5\u3001\u30e2\u30b9\u30af\u30ef\uff09\u306b\u63d0\u51fa\u3055\u308c\u3001G20\u306e\u5168\u9762\u7684\u306a\u652f\u6301\u3092\u5f97\u305f\u3002<\/p>\n

2013\u5e74\uff12\u6708\u306eBEPS\u5831\u544a\u66f8\u3067\u306f\u3001\u7a0e\u6e90\u3092\u6d78\u98df\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u5229\u76ca\u3092\u79fb\u8ee2\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u305f\u3081\u306b\u3001\u653f\u5e9c\u304c\u76f8\u5f53\u306e\u6cd5\u4eba\u7a0e\u53ce\u3092\u5931\u3063\u3066\u304a\u308a\u3001\u300c\u56fd\u5883\u3092\u8d8a\u3048\u308b\u5229\u76ca\u3078\u306e\u8ab2\u7a0e\u306b\u4fc2\u308b\u56fd\u5185\u7684\u53ca\u3073\u56fd\u969b\u7684\u306a\u30eb\u30fc\u30eb\u304c\u4eca\u3084\u5d29\u58ca\u3057\u3066\u304a\u308a\u3001\u305d\u3057\u3066\u3001\u79df\u7a0e\u306f\u305f\u3060\u611a\u76f4\u306a\u8005\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u3060\u3051\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u3092\u52a9\u9577\u3057\u305f\u300d<\/span>\u3068\u306e\u6307\u6458\u304c\u306a\u3055\u308c\u3066\u304a\u308a\u3001\u307e\u3055\u306b\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u6839\u672c\u7684\u306a\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u306e\u8a8d\u8b58\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

2013\u5e74\uff17\u6708\u306e\u300cBEPS\u884c\u52d5\u8a08\u753b\u300d\u3067\u306f\u3001\u5177\u4f53\u7684\u306b15\u9805\u76ee\u306e\u8ab2\u984c\u3092\u793a\u3057\u3066\u3044\u308b\u304c\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u7a0e\u5236\uff09\u3001\u79df\u7a0e\u6761\u7d04\u306f\u3058\u3081\u56fd\u969b\u8ab2\u7a0e\u5168\u4f53\u306b\u308f\u305f\u308b\u898b\u76f4\u3057\u304c\u63d0\u8d77\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n

<\/div>\n

\u3010BEPS\u884c\u52d5\u8a08\u753b\u306e\u6982\u8981\u3011<\/strong><\/span><\/h4>\n
<\/div>\n
\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff11\uff0d\u96fb\u5b50\u5546\u53d6\u5f15\u3078\u306e\u8ab2\u7a0e<\/strong><\/span><\/p>\n

\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u3088\u308a\u3001\u4ed6\u56fd\u304b\u3089\u9060\u9694\u3067\u8ca9\u58f2\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u7b49\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u9451\u307f\u3066\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7a0e\u30fb\u9593\u63a5\u7a0e\u306e\u5728\u308a\u65b9\u3092\u691c\u8a0e\u3059\u308b\u5831\u544a\u66f8\u3092\u4f5c\u6210\uff082014\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff12\uff0d\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30fb\u30df\u30b9\u30de\u30c3\u30c1\u30fb\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306e\u52b9\u679c\u306e\u5426\u8a8d<\/strong><\/span><\/p>\n

\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30fb\u30df\u30b9\u30de\u30c3\u30c1\u30fb\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306e\u52b9\u679c\u3092\u7121\u52b9\u5316\u53c8\u306f\u5426\u8a8d\u3059\u308b\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u53ca\u3073\u56fd\u5185\u6cd5\u306e\u898f\u5b9a\u3092\u7b56\u5b9a\uff082014\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff13\uff0d\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u5f37\u5316<\/strong><\/span><\/p>\n

\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3057\u3001\u5404\u56fd\u304c\u6700\u4f4e\u9650\u5c0e\u5165\u3059\u3079\u304d\u56fd\u5185\u6cd5\u306e\u57fa\u6e96\u306b\u4fc2\u308b\u52e7\u544a\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff14\uff0d\u5229\u5b50\u7b49\u306e\u640d\u91d1\u7b97\u5165\u3092\u901a\u3058\u305f\u7a0e\u6e90\u6d78\u98df\u306e\u5236\u9650<\/strong><\/span><\/p>\n

\u652f\u6255\u5229\u5b50\u7b49\u306e\u640d\u91d1\u7b97\u5165\u3092\u5236\u9650\u3059\u308b\u63aa\u7f6e\u306e\u8a2d\u8a08\u306b\u95a2\u3057\u3066\u3001\u5404\u56fd\u304c\u6700\u4f4e\u9650\u5c0e\u5165\u3059\u3079\u304d\u56fd\u5185\u6cd5\u306e\u57fa\u6e96\u306b\u4fc2\u308b\u52e7\u544a\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span>
\n\u89aa\u5b50\u4f1a\u793e\u9593\u7b49\u306e\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u7b56\u5b9a\uff082015\u5e7412\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff15\uff0d\u6709\u5bb3\u7a0e\u5236\u3078\u306e\u5bfe\u6297<\/strong><\/span><\/p>\n

OECD\u306e\u5b9a\u7fa9\u3059\u308b\u300c\u6709\u5bb3\u7a0e\u5236\u300d\u306b\u3064\u3044\u3066\u3001<\/p>\n

\u2460\u3000\u900f\u660e\u6027\u3084\u5b9f\u8cea\u7684\u6d3b\u52d5\u7b49\u306b\u7126\u70b9\u3092\u304a\u3044\u305f\u73fe\u5728\u306e\u67a0\u7d44\u307f\u3092\u5341\u5206\u306b\u6d3b\u304b\u3057\u3066\u3001\u52a0\u76df\u56fd\u306e\u512a\u9047\u7a0e\u5236\u3092\u5be9\u67fb\uff082014\u5e74\uff19\u6708\uff09<\/span><\/p>\n

\u2461\u3000\u73fe\u5728\u306e\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304dOECD\u975e\u52a0\u76df\u56fd\u3082\u95a2\u4e0e\u3055\u305b\u308b\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n

\u2462\u3000\u73fe\u5728\u306e\u67a0\u7d44\u307f\u306e\u6539\u5b9a\u30fb\u8ffd\u52a0\u3092\u691c\u8a0e\uff082015\u5e7412\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff16\uff0d\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62<\/strong><\/span><\/p>\n

\u6761\u7d04\u7de0\u7d04\u56fd\u3067\u306a\u3044\u7b2c\u4e09\u56fd\u306e\u500b\u4eba\u30fb\u6cd5\u4eba\u7b49\u304c\u4e0d\u5f53\u306b\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u6feb\u7528\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u30e2\u30c7\u30eb\u6761\u7d04\u898f\u5b9a\u53ca\u3073\u56fd\u5185\u6cd5\u306b\u95a2\u3059\u308b\u52e7\u544a\u3092\u7b56\u5b9a\uff082014\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff17\uff0d\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u8a8d\u5b9a\u306e\u4eba\u70ba\u7684\u56de\u907f\u306e\u9632\u6b62<\/strong><\/span><\/p>\n

\u4eba\u70ba\u7684\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u8a8d\u5b9a\u3092\u514d\u308c\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u5b9a\u7fa9\u3092\u5909\u66f4\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff18\uff0d\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3000\u2460\u7121\u5f62\u8cc7\u7523<\/strong><\/span><\/p>\n

\u89aa\u5b50\u4f1a\u793e\u9593\u7b49\u3067\u3001\u7279\u8a31\u7b49\u306e\u7121\u5f62\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3067\u751f\u3058\u308bBEPS\u3092\u9632\u6b62\u3059\u308b\u56fd\u5185\u6cd5\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u7b56\u5b9a\uff082014\u5e74\uff19\u6708\uff09
\n\u4fa1\u683c\u4ed8\u3051\u304c\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u95a2\u3059\u308b\u7279\u5225\u30eb\u30fc\u30eb\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b\uff19\uff0d\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3000\u2461\u30ea\u30b9\u30af\u3068\u8cc7\u672c<\/strong><\/span><\/p>\n

\u89aa\u5b50\u4f1a\u793e\u9593\u7b49\u306e\u30ea\u30b9\u30af\u306e\u79fb\u8ee2\u53c8\u306f\u8cc7\u672c\u306e\u904e\u5270\u306a\u914d\u5206\u306b\u3088\u308bBEPS\u3092\u9632\u6b62\u3059\u308b\u56fd\u5185\u6cd5\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b10\uff0d\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3000\u2462\u305d\u306e\u4ed6\u306e\u79df\u7a0e\u56de\u907f\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u53d6\u5f15<\/strong><\/span><\/p>\n

\u975e\u95a2\u9023\u8005\u3068\u306e\u9593\u3067\u306f\u975e\u5e38\u306b\u7a00\u306b\u3057\u304b\u767a\u751f\u3057\u306a\u3044\u53d6\u5f15\u3084\u7ba1\u7406\u5831\u916c\u306e\u652f\u6255\u3092\u95a2\u4e0e\u3055\u305b\u308b\u3053\u3068\u3067\u751f\u3058\u308bBEPS\u3092\u9632\u6b62\u3059\u308b\u56fd\u5185\u6cd5\u306b\u95a2\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b11\uff0dBEPS\u306e\u898f\u6a21\u3084\u7d4c\u6e08\u7684\u52b9\u679c\u306e\u6307\u6a19\u306e\u96c6\u7d04\u30fb\u5206\u6790<\/strong><\/span><\/p>\n

BEPS\u306e\u898f\u6a21\u3084\u7d4c\u6e08\u7684\u52b9\u679c\u306e\u6307\u6a19\u3092OECD\u306b\u96c6\u7d04\u3057\u5206\u6790\u3059\u308b\u65b9\u6cd5\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b12\uff0d\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5831\u544a\u7fa9\u52d9<\/strong><\/span><\/p>\n

\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u653f\u5e9c\u306b\u5831\u544a\u3059\u308b\u56fd\u5185\u6cd5\u4e0a\u306e\u7fa9\u52d9\u898f\u5b9a\u306b\u4fc2\u308b\u52e7\u544a\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b13\uff0d\u79fb\u8ee2\u4fa1\u683c\u95a2\u9023\u306e\u6587\u66f8\u5316\u306e\u518d\u691c\u8a0e<\/strong><\/span><\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6587\u66f8\u5316\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u7b56\u5b9a\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3001\u56fd\u3054\u3068\u306e\u6240\u5f97\u3001\u7d4c\u6e08\u6d3b\u52d5\u3001\u7d0d\u7a0e\u984d\u306e\u914d\u5206\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u3001\u5171\u901a\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u5404\u56fd\u653f\u5e9c\u306b\u5831\u544a\u3055\u305b\u308b\uff082014\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b14\uff0d\u76f8\u4e92\u5354\u8b70\u306e\u52b9\u679c\u7684\u5b9f\u65bd<\/strong><\/span><\/p>\n

\u56fd\u969b\u7a0e\u52d9\u306e\u7d1b\u4e89\u3092\u56fd\u5bb6\u9593\u306e\u76f8\u4e92\u5354\u8b70\u3084\u4ef2\u88c1\u306b\u3088\u308a\u52b9\u679c\u7684\u306b\u89e3\u6c7a\u3059\u308b\u65b9\u6cd5\u3092\u7b56\u5b9a\uff082015\u5e74\uff19\u6708\uff09<\/span><\/p>\n<\/div>\n

\n\t\t

\u25c6\u884c\u52d5\u8a08\u753b15\uff0d\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a<\/strong><\/span><\/p>\n

BEPS\u5bfe\u7b56\u63aa\u7f6e\u3092\u52b9\u7387\u7684\u306b\u5b9f\u73fe\u3055\u305b\u308b\u305f\u3081\u306e\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a\u306b\u95a2\u3059\u308b\u56fd\u969b\u6cd5\u306e\u8ab2\u984c\u3092\u5206\u6790\uff082014\u5e74\uff19\u6708\uff09<\/span>
\n\u305d\u306e\u5f8c\u3001\u591a\u56fd\u9593\u5354\u5b9a\u6848\u3092\u958b\u767a\uff082015\u5e7412\u6708\uff09<\/span><\/p>\n<\/div>\n

<\/div>\n

 <\/p>\n

\uff13\u3000\u884c\u52d5\u8a08\u753b13\uff0d\u79fb\u8ee2\u4fa1\u683c\u95a2\u9023\u306e\u6587\u66f8\u5316\u306e\u518d\u691c\u8a0e<\/strong><\/h4>\n

\u300c\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306e\u518d\u691c\u8a0e\u300d\u3068\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6240\u5f97\u306e\u914d\u5206\u3001\u7d4c\u6e08\u6d3b\u52d5\u3001\u9032\u51fa\u5148\u56fd\u3067\u652f\u6255\u308f\u308c\u305f\u7a0e\u306b\u3064\u3044\u3066\u5fc5\u8981\u306a\u60c5\u5831\u3092\u5171\u901a\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u3088\u308a\u3001\u95a2\u4fc2\u3059\u308b\u3059\u3079\u3066\u306e\u56fd\u306e\u653f\u5e9c\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n

\uff08\uff11\uff09\u3000\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30c9\u30e9\u30d5\u30c8<\/strong><\/h4>\n

2014\u5e74\uff11\u6708\u3001OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u3088\u308a\u300c\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u3068\u56fd\u5225\u5831\u544a\u306b\u4fc2\u308b\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30c9\u30e9\u30d5\u30c8\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u3063\u305f\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u591a\u56fd\u7c4d\u4f01\u696d\uff08\u89aa\u4f1a\u793e\uff09\u306b\u5bfe\u3057\u3001\u65b0\u305f\u306b\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u3001\u30ed\u30fc\u30ab\u30eb\u30fb\u30d5\u30a1\u30a4\u30eb\u3001\u56fd\u5225\u5831\u544a\u66f8\uff08Country-by-Country Reporting\uff09\u306e\u4f5c\u6210\u3092\u7fa9\u52d9\u4ed8\u3051<\/p>\n

\u2461<\/span>\u3000\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u5171\u901a\u3059\u308b\u57fa\u672c\u60c5\u5831\uff08\u30b0\u30eb\u30fc\u30d7\u306e\u7d44\u7e54\u306e\u69cb\u9020\u3001\u4e8b\u696d\u5185\u5bb9\u3001\u91d1\u878d\u6d3b\u52d5\u3001\u8ca1\u52d9\u72b6\u614b\u7b49\uff09\u3092\u8a18\u8f09<\/p>\n

\u2462<\/span>\u3000\u30ed\u30fc\u30ab\u30eb\u30fb\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u3001\u5404\u56fd\u306b\u6240\u5728\u3059\u308b\u4f01\u696d\u304c\u884c\u3046\u3001\u30b0\u30eb\u30fc\u30d7\u95a2\u9023\u8005\uff08\u89aa\u4f1a\u793e\u3084\u5b50\u4f1a\u793e\u7b49\uff09\u3068\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u60c5\u5831\uff08\u53d6\u5f15\u5185\u5bb9\u3084\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u7b49\uff09\u3092\u8a18\u8f09<\/p>\n

\u2463<\/span>\u3000\u56fd\u5225\u5831\u544a\u66f8\u306b\u306f\u56fd\u5225\u304b\u3064\u5b50\u4f1a\u793e\u5225\u306b\u3001\u53ce\u5165\u91d1\u984d\u3001\u5229\u76ca\u984d\u3001\u6cd5\u4eba\u7a0e\u984d\u3001\u8cc7\u672c\u91d1\u30fb\u5229\u76ca\u5270\u4f59\u91d1\u306e\u984d\u3084\u5f93\u696d\u54e1\u6570\u7b49\u306e\u7d4c\u6e08\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09<\/p>\n

\u2464<\/span>\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u89aa\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u3001\u30ed\u30fc\u30ab\u30eb\u30fb\u30d5\u30a1\u30a4\u30eb\u56fd\u5225\u5831\u544a\u66f8\u306f\u3001\u9032\u51fa\u5148\u56fd\u306b\u3042\u308b\u73fe\u5730\u6cd5\u4eba\u3092\u901a\u3058\u3066\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa<\/p>\n<\/div>\n

\uff08\uff12\uff09\u3000\u7523\u696d\u754c\u306e\u610f\u898b<\/strong><\/h4>\n

\u3053\u306e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30c9\u30e9\u30d5\u30c8\u306e\u63d0\u6848\u306b\u5bfe\u3057\u3066\u306f\u3001\u5404\u56fd\u7523\u696d\u754c\u304b\u3089\u3001\u76f4\u3061\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u554f\u984c\u70b9\u304c\u6307\u6458\u3055\u308c\u305f\u3002<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u4e8b\u52d9\u8ca0\u62c5\u306e\u5927\u5e45\u306a\u5897\u52a0<\/p>\n

\u2461<\/span>\u3000\u5f62\u5f0f\u7684\u306a\u6570\u5024\u60c5\u5831\u306e\u8a18\u8f09\u306b\u3088\u308b\u65b0\u305f\u306a\u8ab2\u7a0e\u30ea\u30b9\u30af\uff08\u7279\u306b\u9014\u4e0a\u56fd\uff09<\/p>\n

\u2462<\/span>\u3000\u4f5c\u6210\u3057\u305f\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u3001\u56fd\u5225\u5831\u544a\u304c\u5404\u56fd\u73fe\u5730\u6cd5\u4eba\u306b\u5171\u6709\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6a5f\u5bc6\u60c5\u5831\u306e\u6f0f\u3048\u3044\u306e\u6050\u308c\uff08JV\u30d1\u30fc\u30c8\u30ca\u30fc\u3078\u306e\u6f0f\u6d29\u7b49\uff09<\/p>\n<\/div>\n

\u305d\u3053\u3067\u3001\u7d4c\u56e3\u9023\u3068\u3057\u3066\u3082\u3001OECD\u306b\u5bfe\u3059\u308b\u5404\u56fd\u7523\u696d\u754c\u306e\u8aee\u554f\u7d44\u7e54\u3067\u3042\u308bBIAC\uff08The Business and Industry Advisory Committee\uff09\u3092\u901a\u3058\u3066\u30b3\u30e1\u30f3\u30c8\u3092\u63d0\u51fa\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u672c\u5e74\uff12\u6708\u3001\u72ec\u81ea\u306b\u610f\u898b\u66f8\u3092OECD\u79df\u7a0e\u54e1\u4f1a\u306b\u63d0\u51fa\u3057\u3001<\/p>\n

\n\t\t

\u2460<\/span>\u3000\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30c9\u30e9\u30d5\u30c8\u3078\u306e\u53cd\u5bfe<\/p>\n

\u2461<\/span>\u3000\u4eee\u306b\u65b0\u305f\u306a\u5236\u5ea6\u304c\u4e0d\u53ef\u907f\u306a\u5834\u5408\u3067\u3082\u8a18\u8f09\u3059\u3079\u304d\u60c5\u5831\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3059\u3079\u304d<\/p>\n

\u2462<\/span>\u3000\u4f5c\u6210\u3057\u305f\u6587\u66f8\u306f\u89aa\u4f1a\u793e\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306e\u307f\u306b\u63d0\u51fa\u3059\u3079\u304d<\/p>\n<\/div>\n

\u7b49\u3092\u7533\u3057\u5165\u308c\u305f\u3002<\/p>\n

<\/h4>
\n\u3010\u53c2\u8003\u3011\u3000\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8
\n\u300c\u300c\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u3068\u56fd\u5225\u5831\u544a\u306b\u4fc2\u308b\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30fb\u30c9\u30e9\u30d5\u30c8\u300d\u306b\u5bfe\u3059\u308b\u610f\u898b<\/a>\u300d
\n<\/div><\/div>\n

\u307e\u305f\u3001\uff14\u6708\u306bOECD\u79df\u7a0e\u54e1\u4f1a\u306e\u30b5\u30f3\u30bf\u30de\u30f3\u4e8b\u52d9\u5c40\u9577\u4ed6\u306e\u7a0e\u5236\u62c5\u5f53\u5e79\u90e8\u304c\u6765\u65e5\u3057\u305f\u6a5f\u4f1a\u3092\u6349\u3048\u61c7\u8ac7\u4f1a\u3092\u6771\u4eac\u3067\u958b\u50ac\u3057\u3001\u50cd\u304d\u304b\u3051\u3092\u884c\u3063\u305f\u3002
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 <\/p>\n

\uff14\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n

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\uff08\u4e86\uff09<\/p>\n

\n\t\t

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