{"id":63548,"date":"2015-02-19T10:20:41","date_gmt":"2015-02-19T01:20:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=63548"},"modified":"2015-02-18T23:20:45","modified_gmt":"2015-02-18T14:20:45","slug":"international-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-27\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c16\u56de\u3011\u300cBEPS\u306e\u9032\u6357\u72b6\u6cc1\u3068\u884c\u52d5\u8a08\u753b13\uff08\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cBEPS\u306e\u9032\u6357\u72b6\u6cc1\u3068\u884c\u52d5\u8a08\u753b13\uff08\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u5e38\u52d9\u7406\u4e8b\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u6357\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u884c\u52d513\u306e\u7d42\u7d50\uff0d\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u3068\u56fd\u5225\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u304a\u308f\u308a\u306b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>OECD \u79df\u7a0e\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066OECD\u52a0\u76df\u56fd\u306b\u52a0\u3048\u3001OECD\u975e\u52a0\u76df\u306eG20\u30e1\u30f3\u30d0\u30fc\uff18\u30f6\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\u304c\u53c2\u52a0\u3059\u308bBEPS \uff08Base Erosion and Profit Shifting\uff1d\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u672c\u5e74\u672b\u307e\u3067\u306e\u7d42\u7d50\u3092\u76ee\u6307\u3057\u4f73\u5883\u306b\u5165\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5b8c\u7d50\u3059\u308c\u3070\u3001\u79df\u7a0e\u6761\u7d04\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u8ab2\u7a0e\u306a\u3069\u56fd\u969b\u79df\u7a0e\u306e\u30b9\u30ad\u30fc\u30e0\u5168\u4f53\u304c\u5927\u304d\u304f\u5909\u8c8c\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u308c\u3089\u306f\u76f4\u3061\u306b\u308f\u304c\u56fd\u306e\u56fd\u969b\u79df\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u3092\u8feb\u308b\u3082\u306e\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u5834\u3092\u501f\u308a\u3066BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u52d5\u5411\u3092\u9010\u6b21\u304a\u77e5\u3089\u305b\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<p>\u307e\u305a\u4eca\u56de\u306f\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u3069\u3053\u307e\u3067\u9032\u3093\u3060\u306e\u304b\u306e\u6982\u6cc1\u53ca\u3073\u3001\u672c\u5e74\uff12\u6708\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u516c\u8868\u306b\u3088\u3063\u3066\u7d42\u7d50\u3092\u8fce\u3048\u305f\u884c\u52d513\uff08\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\uff09\u306e\u8981\u70b9\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u6357\u72b6\u6cc1<\/strong><\/h4>\n<p>2012 \u5e74\uff16\u6708\u3088\u308a\u958b\u59cb\u3055\u308c\u305fBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f15\u306e\u884c\u52d5\u8a08\u753b\u306b\u57fa\u3065\u304d\u3001\u307b\u307c\u4e88\u5b9a\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3069\u304a\u308a\u306b\u3001\u5831\u544a\u66f8\u3001\u52e7\u544a\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u306a\u3069\u306e\u53d6\u308a\u307e\u3068\u3081\u304c\u9032\u3093\u3067\u304a\u308a\u3001\u6628\u5e74\u672b\u307e\u3067\u306b\u304a\u3088\u305d\u904e\u534a\u306e\u4f5c\u696d\u3092\u7d42\u3048\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u6210\u679c\u7269\u306f\u56fd\u969b\u79df\u7a0e\u306e\u65b0\u305f\u306a\u30eb\u30fc\u30eb\u3068\u3057\u3066\u3001\u9806\u6b21\u3001G20\u306e\u9996\u8133\u4f1a\u8b70\u3001\u8535\u76f8\u4f1a\u8b70\u7b49\u306b\u5831\u544a\u3055\u308c\u3001\u305d\u306e\u5168\u9762\u7684\u306a\u652f\u6301\u3092\u5f97\u3066\u3044\u308b\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:#800000;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3010BEPS \u884c\u52d5\u8a08\u753b\u306e\u9032\u6357\u72b6\u6cc1\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#800000;\"><\/div>\n<div><strong>\uff3b\u884c\u52d5\uff11\uff0d\u96fb\u5b50\u5546\u53d6\u5f15\u3078\u306e\u8ab2\u7a0e\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e74\uff19\u6708\uff1a\u5831\u544a\u66f8\uff08\u8ab2\u7a0e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u63d0\u793a\uff09<\/li>\n<li>2014\u5e7412\u6708\uff1a\u5bfe\u6d88\u8cbb\u8005\u53d6\u5f15\u306b\u4fc2\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff12\uff0d\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30fb\u30df\u30b9\u30de\u30c3\u30c1\u30fb\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306e\u7121\u52b9\u5316\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e74\uff19\u6708\uff1a\u5831\u544a\u66f8<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u56fd\u5185\u6cd5\u6539\u6b63\u306b\u95a2\u3059\u308b\u6700\u7d42\u52e7\u544a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff13\uff0d\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff3d<\/strong><\/div>\n<ul>\n<li>2015\u5e74\uff14\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u56fd\u5185\u6cd5\u6539\u6b63\u306b\u95a2\u3059\u308b\u52e7\u544a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff14\uff0d\u5229\u5b50\u63a7\u9664\u306e\u5236\u9650\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e7412\u6708\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u56fd\u5185\u6cd5\u6539\u6b63\u306b\u95a2\u3059\u308b\u6700\u7d42\u52e7\u544a<\/li>\n<li>2015\u5e7412\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u5b9a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff15\uff0d\u6709\u5bb3\u7a0e\u5236\u3078\u306e\u5bfe\u6297\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e74\uff19\u6708\uff1a\u52a0\u76df\u56fd\u306e\u512a\u9047\u7a0e\u5236\u306b\u95a2\u3059\u308b\u5be9\u67fb\u5831\u544a\u66f8<\/li>\n<li>2015\u5e7412\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u6709\u5bb3\u7a0e\u5236\u306e\u57fa\u6e96\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff16\uff0d\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e74\uff19\u6708\uff1a\u7279\u5178\u8cc7\u683c\u6761\u9805\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8<\/li>\n<li>2014\u5e7410\u6708\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u6700\u7d42\u52e7\u544a\u3001\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff17\uff0d\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u8ab2\u7a0e\u306e\u4eba\u70ba\u7684\u56de\u907f\u306e\u9632\u6b62\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e7410\u6708\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d5\uff18\uff5e10\uff0d\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08\u7121\u5f62\u8cc7\u7523\u3001\u30ea\u30b9\u30af\u3068\u8cc7\u672c\u3001\u79df\u7a0e\u56de\u907f\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u53d6\u5f15\uff09\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e74\uff19\u6708\uff1a\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8<\/li>\n<li>2014\u5e7410\u6708\uff1a\u4f4e\u4ed8\u52a0\u4fa1\u5024IGS\u306b\u95a2\u3059\u308b\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2014\u5e7412\u6708\uff1a\u30ea\u30b9\u30af\u30fb\u518d\u69cb\u7bc9\u30fb\u7279\u5225\u63aa\u7f6e\u3001\u5229\u76ca\u5206\u5272\u6cd5\u3001\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u306b\u95a2\u3059\u308b\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff14\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u8cbb\u7528\u5206\u62c5\u5951\u7d04\u3001\u4fa1\u683c\u4ed8\u3051\u304c\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u3059\u308b\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u5b9a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d511\uff0dBEPS\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u30fb\u5206\u6790\uff3d<\/strong><\/div>\n<ul>\n<li>2015\u5e74\uff11\u6708\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u5831\u544a\u66f8<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d512\uff0d\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5831\u544a\u7fa9\u52d9\uff3d<\/strong><\/div>\n<ul>\n<li>2015\u5e74\uff13\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015\u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\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<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d513\uff0d\u79fb\u8ee2\u4fa1\u683c\u95a2\u9023\u306e\u6587\u66f8\u5316\uff3d<\/strong><\/div>\n<ul>\n<li>2014 \u5e74\uff19\u6708\uff1a\u56fd\u5225\u5831\u544a\u66f8\u3001\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u7b49\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8<\/li>\n<li>2015\u5e74\uff12\u6708\uff1a\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u53ca\u3073\u56fd\u5225\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d514\uff0d\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u52b9\u7387\u5316\uff3d<\/strong><\/div>\n<ul>\n<li>2014\u5e7412\u6708\uff1a\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/li>\n<li>2015 \u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u6539\u5b9a<\/li>\n<\/ul>\n<div><strong>\uff3b\u884c\u52d515\uff0d\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a\uff3d<\/strong><\/div>\n<ul>\n<li>2014 \u5e74\uff19\u6708\uff1a\u591a\u56fd\u9593\u5354\u5b9a\u306e\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8<\/li>\n<li>2015 \u5e74\uff19\u6708\uff08\u4e88\u5b9a\uff09\uff1a\u591a\u56fd\u9593\u5354\u5b9a\u6848<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u884c\u52d513\u306e\u7d42\u7d50\uff0d\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u3068\u56fd\u5225\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/strong><\/h4>\n<p>\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3057\u3001\u7d4c\u6e08\u6d3b\u52d5\u306e\u5b9f\u614b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6240\u5f97\u306e\u914d\u5206\u3001\u9032\u51fa\u5148\u56fd\u3067\u652f\u6255\u308f\u308c\u305f\u7a0e\u7b49\u306e\u60c5\u5831\u3092\u5171\u901a\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\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<p>\u5177\u4f53\u7684\u306b\u306f\u3001\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\uff08\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u5171\u901a\u3059\u308b\u57fa\u672c\u60c5\u5831\uff09\u3001\u30ed\u30fc\u30ab\u30eb\u30fb\u30d5\u30a1\u30a4\u30eb\uff08\u5404\u56fd\u306b\u6240\u5728\u3059\u308b\u4f01\u696d\u304c\u884c\u3046\u30b0\u30eb\u30fc\u30d7\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u60c5\u5831\uff09\u3001\u56fd\u5225\u5831\u544a\u66f8\uff08Country-by-Country Reporting\u3001\u56fd\u5225\u306e\u7d4c\u6e08\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\uff09\u306e\u4f5c\u6210\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3082\u306e\u3067\u3042\u308a\u30012014\u5e74\uff19\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u6587\u66f8\u5316\u306e\u5185\u5bb9\u7b49\u304c\u5408\u610f\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u56fd\u5225\u5831\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u89aa\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u56fd\u5225\u5831\u544a\u66f8\u3092\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\u3059\u3079\u304d\u3068\u3059\u308b\u4e3b\u3068\u3057\u3066\u9014\u4e0a\u56fd\u5074\u306e\u4e3b\u5f35\u3068\u3001\u89aa\u4f1a\u793e\u304c\u6240\u5728\u5730\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306e\u307f\u306b\u63d0\u51fa\u3057\u3001\u305d\u306e\u60c5\u5831\u3092\u5fc5\u8981\u3068\u3059\u308b\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u304c\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u3092\u901a\u3058\u3066\u6240\u5728\u5730\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u5165\u624b\u3059\u3079\u304d\u3068\u3059\u308b\u65e5\u672c\u7b49\u5148\u9032\u56fd\u5074\u306e\u4e3b\u5f35\u304c\u5bfe\u7acb\u3057\u3001\u3055\u3089\u306b\u691c\u8a0e\u304c\u7d9a\u3051\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u304c\u672c\u5e74\uff12\u6708\uff12\u65e5\u306b\u516c\u8868\u3057\u305f\u300c\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u53ca\u3073\u56fd\u5225\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\u3067\u306f\u3001\u56fd\u5225\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u306e\u5408\u610f\u4e8b\u9805\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u70b9\u3092\u5b9a\u3081\u3066\u3044\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5b9f\u65bd\u6642\u671f<\/strong><\/p>\n<p>2016\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u5206\u304b\u3089\u4f5c\u6210\uff08\u63d0\u51fa\u306f2018\u5e74\u4e2d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5bfe\u8c61\u4f01\u696d\u30b0\u30eb\u30fc\u30d7<\/strong><\/p>\n<p>\u9023\u7d50\u5e74\u9593\u58f2\u4e0a\u9ad8\uff17\u51045,000\u4e07\u30e6\u30fc\u30ed\uff08\u7d041,000\u5104\u5186\uff09\u4ee5\u4e0a\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span>\u3000\u6587\u66f8\u63d0\u4f9b\u306e\u6761\u4ef6<\/strong><\/p>\n<ul>\n<li>\u79df\u7a0e\u6761\u7d04\u3067\u62c5\u4fdd\u3055\u308c\u308b\u9ad8\u3044\u30ec\u30d9\u30eb\u306e\u5b88\u79d8\u3092\u78ba\u4fdd<\/li>\n<li>\u56fd\u969b\u7684\u5408\u610f\u306b\u5bfe\u3059\u308b\u56fd\u5185\u6cd5\u3084\u57f7\u884c\u306e\u6574\u5408\u6027\u306e\u78ba\u4fdd<\/li>\n<li>\u5165\u624b\u3057\u305f\u6587\u66f8\u306f\u3042\u304f\u307e\u3067\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u53c2\u8003\u3068\u3057\u3066\u5229\u7528<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span>\u3000\u5831\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306e\u67a0\u7d44\u307f<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u6761\u7d04\u65b9\u5f0f\uff08\u57fa\u672c\uff09\u3011<\/span><br \/>\n\u5bfe\u8c61\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u89aa\u4f1a\u793e\u6240\u5728\u5730\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3001\u5f53\u5c40\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u304c\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u304c<span style=\"color: #333399;\"><strong>\u2462<\/strong><\/span>\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u306b\u3088\u308a\u56fd\u5225\u5831\u544a\u66f8\u3092\u63d0\u4f9b<br \/>\n<span style=\"color: #333399;\">\u3010\u88dc\u5b8c\u7684\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u3057\u3066\u5b50\u4f1a\u793e\u65b9\u5f0f\u3092\u5bb9\u8a8d\u3011<\/span><br \/>\n<span style=\"color: #333399;\"><strong>\u2462<\/strong><\/span>\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u56fd\u306b\u9069\u5207\u306b\u56fd\u5225\u5831\u544a\u66f8\u304c\u63d0\u4f9b\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u5f53\u8a72\u56fd\u304c\u81ea\u56fd\u306e\u5b50\u4f1a\u793e\u306b\u56fd\u5225\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3002<\/p>\n<div>\u3008\u88dc\u5b8c\u7684\u30e1\u30ab\u30cb\u30ba\u30e0\u304c\u5bb9\u8a8d\u3055\u308c\u308b\u5177\u4f53\u7684\u30b1\u30fc\u30b9\u3009<\/div>\n<ul>\n<li>\u89aa\u4f1a\u793e\u6240\u5728\u5730\u56fd\u304c\u5f53\u8a72\u89aa\u4f1a\u793e\u306b\u56fd\u5225\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li>\u56fd\u5225\u5831\u544a\u66f8\u306e\u5171\u6709\u306b\u95a2\u3059\u308b\u5f53\u5c40\u9593\u306e\u5408\u610f\u304c\u306a\u3044\u5834\u5408<\/li>\n<li>\u5f53\u5c40\u9593\u306b\u5408\u610f\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u56fd\u5225\u5831\u544a\u66f8\u304c\u63d0\u4f9b\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306f\u3001\u3053\u306e\u307b\u304b\u306b\u3001\u5b9f\u65bd\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u7b56\u5b9a\u3001\u5404\u56fd\u306e\u5b9f\u65bd\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3001\u7d1b\u4e89\u89e3\u6c7a\u624b\u7d9a\u306e\u5fc5\u8981\u6027\u7b49\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u3053\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u53d7\u3051\u3066\u3001\u308f\u304c\u56fd\u3067\u306f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u56fd\u5185\u6cd5\u5236\u304c\u6574\u5099\u3055\u308c\u3001\u76f4\u3061\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306f\u308f\u304c\u56fd\u3067\u306f1,000\u793e\u7a0b\u5ea6\u3068\u4e88\u6e2c\u3055\u308c\u3066\u304a\u308a\u3001\u4e2d\u5805\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u308f\u304c\u56fd\u3068\u306e\u9593\u3067\u79df\u7a0e\u6761\u7d04\u3042\u308b\u3044\u306f\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56fd\u306f2014\u5e74\u672b\u73fe\u5728\u306766\u30f6\u56fd\u3067\u3042\u308a\u3001\u5148\u9032\u56fd\u306e\u307b\u304b\u3001\u4e2d\u56fd\u3001\u30a4\u30f3\u30c9\u3001\u30d6\u30e9\u30b8\u30eb\u7b49\u306e\u4e3b\u8981\u56fd\u3092\u7db2\u7f85\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u3044\u3088\u3044\u3088\u5b9f\u614b\u9762\uff08\u884c\u52d5\uff18\uff5e10\uff09\u306b\u9032\u3093\u3067\u304a\u308a\u3001\uff13\u670819\u300120\u65e5\u306b\u306f\u5404\u516c\u958b\u8a0e\u8b70\u8349\u6848\u306b\u57fa\u3065\u304fOECD \u79df\u7a0e\u59d4\u54e1\u4f1a\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\uff08\u516c\u958b\u516c\u8074\u4f1a\uff09\u304c\u958b\u50ac\u3055\u308c\u308b\u306a\u3069\u3001\uff19\u6708\u4e88\u5b9a\u306e\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u6539\u5b9a\u306b\u5411\u3051\u3001\u672c\u5e74\u524d\u534a\u304c\u30e4\u30de\u5834\u3068\u306a\u308b\u306e\u3067\u3001\u9010\u6b21\u3001\u3053\u306e\u5834\u3067\u89e3\u8aac\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u3057\u305f\u3044\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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\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>BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u5b8c\u7d50\u3059\u308c\u3070\u3001\u79df\u7a0e\u6761\u7d04\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u8ab2\u7a0e\u306a\u3069\u56fd\u969b\u79df\u7a0e\u306e\u30b9\u30ad\u30fc\u30e0\u5168\u4f53\u304c\u5927\u304d\u304f\u5909\u8c8c\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u308c\u3089\u306f\u76f4\u3061\u306b\u308f\u304c\u56fd\u306e\u56fd\u969b\u79df\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u3092\u8feb\u308b\u3082\u306e\u3068\u306a\u308b\u3002<br \/>\n\u305d\u3053\u3067\u3001\u3053\u306e\u5834\u3092\u501f\u308a\u3066BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u52d5\u5411\u3092\u9010\u6b21\u304a\u77e5\u3089\u305b\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[355,413,538],"backnumber":[1782],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:57:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/63548"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=63548"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/63548\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=63548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=63548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=63548"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=63548"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=63548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}