{"id":65227,"date":"2015-03-19T10:20:58","date_gmt":"2015-03-19T01:20:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=65227"},"modified":"2015-03-18T19:20:53","modified_gmt":"2015-03-18T10:20:53","slug":"international-article-30","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-30\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c17\u56de\u3011\u300cBEPS\u884c\u52d5\uff16\uff08\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff09\u306e\u52d5\u5411\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\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cBEPS\u884c\u52d5\uff16\uff08\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff09\u306e\u52d5\u5411\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\u3000\u3053\u308c\u307e\u3067\u306e\u7d4c\u7def<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u7279\u5178\u5236\u9650\u898f\u5b9a\uff08Limitation on Benefit\uff1aLOB\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08Principal Purpose Test\uff1aPPT\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\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>\u7b2c\u4e09\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u4e0d\u5f53\u306b\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u3092\u5f97\u3088\u3046\u3068\u3059\u308b\u884c\u70ba\uff08\u30c8\u30ea\u30fc\u30c6\u30a3\u30fb\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\uff1d\u6761\u7d04\u6f01\u308a\uff09\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u306f\u3001BEPS\uff1d\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\u306e\u6700\u3082\u91cd\u8981\u306a\u539f\u56e0\u306e\u4e00\u3064\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>BEPS\u884c\u52d5\uff16\uff1d\u79df\u7a0e\u6761\u7d04\u6feb\u7528\u306e\u9632\u6b62\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u7de0\u7d04\u56fd\u3067\u306a\u3044\u7b2c\u4e09\u56fd\u306e\u500b\u4eba\u30fb\u6cd5\u4eba\u7b49\u304c\u4e0d\u5f53\u306b\u6761\u7d04\u306e\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u898f\u5b9a\u53ca\u3073\u56fd\u5185\u6cd5\u306b\u95a2\u3059\u308b\u52e7\u544a\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u672c\u5e74\uff19\u6708\u306b\u6700\u7d42\u52e7\u544a\u53ca\u3073\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u8b70\u8ad6\u304c\u30e4\u30de\u5834\u3068\u306a\u3063\u3066\u3044\u308b\u884c\u52d5\uff16\uff1d\u79df\u7a0e\u6761\u7d04\u6feb\u7528\u306e\u9632\u6b62\u3092\u53d6\u308a\u4e0a\u3052\u3001\u305d\u306e\u6982\u8981\u3092\u307f\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u3053\u308c\u307e\u3067\u306e\u7d4c\u7def<\/strong><\/h4>\n<p>\u884c\u52d5\uff16\u3067\u306f\u3001<br \/>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u6761\u7d04\u7279\u5178\u306e\u4e0d\u9069\u5207\u306a\u4ed8\u4e0e\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u30e2\u30c7\u30eb\u6761\u7d04\u306e\u898f\u5b9a\u53ca\u3073\u56fd\u5185\u6cd5\u306e\u8a2d\u8a08\u306e\u7b56\u5b9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u79df\u7a0e\u6761\u7d04\u306f\u4e8c\u91cd\u975e\u8ab2\u7a0e\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u3092\u610f\u56f3\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u5404\u56fd\u304c\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3059\u308b\u969b\u306b\u653f\u7b56\u7684\u306b\u8003\u616e\u3059\u3079\u304d\u8981\u7d20\u306e\u63d0\u793a<\/p>\n<\/div>\n\u304c\u691c\u8a0e\u8ab2\u984c\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6628\u5e74\uff13\u670814\u65e5\u306b\u300c\u4e0d\u9069\u5207\u306a\u72b6\u6cc1\u306b\u304a\u3051\u308b\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u4ed8\u4e0e\u306e\u9632\u6b62\u300d\u3068\u984c\u3059\u308b\u516c\u958b\u8a0e\u8b70\u8349\u6848\u304c\u63d0\u793a\u3055\u308c\u3001\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30e1\u30f3\u30c8\u3001\u516c\u958b\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u7d4c\u3066\u3001\u6628\u5e74\u5e74\uff19\u670816\u65e5\u3001\uff2f\uff25\uff23\uff24\u79df\u7a0e\u59d4\u54e1\u4f1a\u3088\u308a\u7b2c\uff11\u6b21\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u5831\u544a\u66f8\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\u306e\u305f\u3081\u306b\u6700\u4f4e\u9650\u5fc5\u8981\u306a\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u63aa\u7f6e\u304c\u52e7\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u79df\u7a0e\u6761\u7d04\u306e\u524d\u6587\u306b\u3001\u79df\u7a0e\u6761\u7d04\u306f\u6761\u7d04\u6f01\u308a\u3092\u901a\u3058\u305f\u3082\u306e\u3092\u542b\u3081\u3001\u4e8c\u91cd\u975e\u8ab2\u7a0e\u306e\u5275\u51fa\u3084\u79df\u7a0e\u56de\u907f\u30fb\u8131\u7a0e\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u3092\u660e\u8a18\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u79df\u7a0e\u6761\u7d04\u306b\u7279\u5178\u5236\u9650\u898f\u5b9a\uff08Limitation on Benefit\uff1aLOB\uff09\u3068\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08Principal Purpose Test\uff1aPPT\uff09\u306e\u7d44\u307f\u5408\u308f\u305b\u7b49\u306b\u3088\u308b\u6feb\u7528\u9632\u6b62\u898f\u5b9a\u3092\u76db\u308a\u8fbc\u3080\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u7de0\u7d50\u30fb\u6539\u6b63\u7b49\u3092\u884c\u3046\u969b\u306b\u653f\u7b56\u7684\u306b\u8003\u616e\u3059\u3079\u304d\u8981\u7d20\u306b\u3064\u3044\u3066\u3001\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306b\u8ffd\u52a0\u3059\u308b\u6848\u304c\u63d0\u793a\u3055\u308c\u305f\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u7b2c\uff11\u6b21\u5831\u544a\u66f8\u306b\u5373\u3057\u3066\u3001\u7279\u5178\u5236\u9650\u898f\u5b9a\u3001\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u306e\u5177\u4f53\u7684\u5185\u5bb9\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304f\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7279\u5178\u5236\u9650\u898f\u5b9a\uff08Limitation on Benefit\uff1aLOB\uff09<\/strong><\/h4>\n<p>\u300c\u7279\u5178\u5236\u9650\u6761\u9805\u300d\u3068\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u7de0\u7d04\u56fd\u4ee5\u5916\u306e\u7b2c\u4e09\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u3001\u7de0\u7d04\u56fd\u306b\u6cd5\u4eba\u7b49\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u6cd5\u4eba\u3092\u7d4c\u7531\u3057\u3066\u6240\u5f97\u3092\u5f97\u308b\u3053\u3068\u306b\u3088\u308a\u79df\u7a0e\u6761\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u7981\u3058\u308b\u305f\u3081\u306b\u3001\u9069\u683c\u5c45\u4f4f\u8005\u306e\u307f\u304c\u7279\u5178\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3092\u898f\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u7c73\u56fd\u304c1977\u5e74\u3088\u308a\u30e2\u30c7\u30eb\u6761\u7d04\u306b\u5c0e\u5165\u3057\u5404\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u306b\u969b\u3057\u3066\u6c42\u3081\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u7b2c22\u6761\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u6b21\u5831\u544a\u66f8\u3067\u306f\u3001\u7279\u5178\u3092\u5c45\u4f4f\u3067\u304d\u308b\u8981\u4ef6\u3068\u3057\u3066\u3001\u2460\u9069\u683c\u5c45\u4f4f\u8005\u3001\u2461\u4e8b\u696d\u6d3b\u52d5\u57fa\u6e96\u3001\u2462\u6d3e\u751f\u7684\u53d7\u76ca\u8005\u57fa\u6e96\u3001\u2463\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306e\u8a8d\u5b9a\u3092\u6319\u3052\u308b\u307b\u304b\u3001\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u95a2\u3057\u3066\u4e8b\u4f8b\u3092\u542b\u3081\u305f\u8a73\u7d30\u306a\u89e3\u8aac\u3092\u4ed8\u3057\u3066\u3044\u308b\u3002<\/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:#666699;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u9069\u683c\u5c45\u4f4f\u8005\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u500b\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u7de0\u7d04\u56fd\u3001\u305d\u306e\u5730\u65b9\u653f\u5e9c\u53c8\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u7b49<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u2170\uff09\u4e0a\u5834\u4f1a\u793e\u3001\u2171\uff09\u4e0a\u5834\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\uff08\uff15\u793e\u4ee5\u4e0b\u306e\u4e0a\u5834\u4f1a\u793e\u306b50\uff05\u4ee5\u4e0a\u6240\u6709\u3055\u308c\u308b\u4f1a\u793e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff44\uff09\u3000\u2170\uff09\u975e\u55b6\u5229\u7d44\u7e54\u3001\u2171\uff09\u5e74\u91d1\u57fa\u91d1\u3001\u2172\uff09\u30d5\u30a1\u30f3\u30c9\u306e\u30d5\u30a1\u30f3\u30c9<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff45\uff09\u3000\u4ed6\u306e\u9069\u683c\u5c45\u4f4f\u8005\u306b\u6301\u5206\u306e\u5c11\u306a\u304f\u3068\u308250\uff05\u304c\u4fdd\u6709\u3055\u308c\u3001\u304b\u3064\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u6d78\u98df\u57fa\u6e96\uff0850\uff05\u672a\u6e80\uff09\u3092\u6e80\u305f\u3059\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff46\uff09\u3000\u96c6\u56e3\u7684\u6295\u8cc7\u30d3\u30fc\u30af\u30eb\u306b\u4fc2\u308b\u898f\u5b9a\uff08\u6700\u7d42\u5831\u544a\u66f8\u3067\u88dc\u5145\u306e\u4e88\u5b9a\uff09<\/p>\n<\/div>\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:#666699;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u4e8b\u696d\u6d3b\u52d5\u57fa\u6e96<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff41\uff09\u3000\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u304c\u80fd\u52d5\u7684\u306a\u4e8b\u696d\u6d3b\u52d5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u5f93\u4e8b\u3057\u3066\u304a\u308a\u3001\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97\u304c\u3001\u305d\u306e\u4e8b\u696d\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\uff08in connection with\uff09\u53c8\u306f\u4ed8\u968f\u3057\u3066\u3044\u308b\uff08incidental to\uff09 \u5834\u5408\u3001\u6761\u7d04\u7279\u5178\u3092\u4ed8\u4e0e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u9280\u884c\u3001\u4fdd\u967a\u3001\u8a3c\u5238\u4ee5\u5916\u304c\u884c\u3046\u81ea\u5df1\u52d8\u5b9a\u306b\u3088\u308b\u6295\u8cc7\u306e\u5b9f\u884c\u30fb\u7ba1\u7406\u306f\u9664\u304f<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\uff08\uff41\uff09\u306e\u8981\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u306e\u95a2\u9023\u306b\u5b9f\u8cea\u6027\uff08substantial\uff09\u304c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u3053\u306e\u9805\u306e\u9069\u7528\u4e0a\u3001\u3042\u308b\u8005\u306e\u95a2\u9023\u8005\uff0850\uff05\u4ee5\u4e0a\u652f\u914d\u95a2\u4fc2\uff09\u306e\u6d3b\u52d5\u306f\u3001\u305d\u306e\u3042\u308b\u8005\u306e\u6d3b\u52d5\u3068\u307f\u306a\u3055\u308c\u308b<\/p>\n<\/div>\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:#666699;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6d3e\u751f\u7684\u53d7\u76ca\u8005\u57fa\u6e96<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u540c\u7b49\u53d7\u76ca\u8005<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u6301\u5206\u306e95\uff05\u4ee5\u4e0a\u3092\u4fdd\u6709\u3055\u308c\u3001\u304b\u3064\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u6d78\u98df\u57fa\u6e96\uff0850\uff05\u672a\u6e80\uff09\u3092\u6e80\u305f\u3059\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u540c\u7b49\u53d7\u76ca\u8005\u3068\u306f\u3001\u7b2c\u4e09\u56fd\u5c45\u4f4f\u8005\u3067\u3001\u7b2c\u4e09\u56fd\u3068\u6e90\u6cc9\u5730\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306e\u4e0b\u3067\u3001\u6d3e\u751f\u7684\u53d7\u76ca\u8005\u306e\u5c45\u4f4f\u5730\u56fd\u3068\u6e90\u6cc9\u5730\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u3068\u540c\u7b49\u4ee5\u4e0a\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8005<\/span><\/p>\n<\/div>\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:#666699;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u306e\u8a8d\u5b9a<\/strong><\/h4>\n<p>\u6761\u7d04\u6feb\u7528\u76ee\u7684\u3067\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u6761\u7d04\u306e\u7279\u5178\u3092\u4ed8\u4e0e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08Principal Purpose Test\uff1aPPT\uff09<\/strong><\/h4>\n<p>\u30c8\u30ea\u30fc\u30c6\u30a3\u30fb\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u306b\u5bfe\u3059\u308bLOB\u6761\u9805\u306e\u5c0e\u5165\u306b\u52a0\u3048\u3001\u300c\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\uff08Principal Purpose Test\uff09\u300d\u3068\u3057\u3066\u3001LOB\u6761\u9805\u306e\u898f\u5b9a\u3067\u9069\u683c\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u3084\u53d6\u5f15\u304c\u3001\u6761\u7d04\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u300c\u4e3b\u8981\u306a\u76ee\u7684\u306e\u4e00\u3064\u300d\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5f53\u8a72\u7279\u5178\u3092\u4ed8\u4e0e\u3057\u306a\u3044\u3068\u3059\u308b\u898f\u5b9a\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u63d0\u8a00\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u306f\u3001\u8fd1\u5e74\u3001\u308f\u304c\u56fd\u304c\u7de0\u7d50\u3059\u308b\u79df\u7a0e\u6761\u7d04\uff082006\u5e74\u65e5\u82f1\u79df\u7a0e\u6761\u7d04\u30012007\u5e74\u65e5\u4ecf\u79df\u7a0e\u6761\u7d04\u30012008\u5e74\u65e5\u8c6a\u79df\u7a0e\u6761\u7d04\u7b49\uff09\u3067\u3082\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u6b21\u5831\u544a\u66f8\u3067\u306f\u3001<br \/>\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:#808080;\">\n\t\t<p>\u3053\u306e\u6761\u7d04\u306e\u4ed6\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3042\u308b\u6240\u5f97\u307e\u305f\u306f\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u3053\u306e\u6761\u7d04\u306e\u7279\u5178\u306f\u3001\u3059\u3079\u3066\u306e\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3001\u5f53\u8a72\u7279\u5178\u3092\u5f97\u308b\u3053\u3068\u304c\u3001\u76f4\u63a5\u7684\u306b\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u5f53\u8a72\u7279\u5178\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u53d6\u6c7a\u3081\u307e\u305f\u306f\u53d6\u5f15\u306e\u4e3b\u305f\u308b\u76ee\u7684\u306e\uff11\u3064\u3067\u3042\u308b\u3068\u5408\u7406\u7684\u306b\u7d50\u8ad6\u4ed8\u3051\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e0e\u3048\u3089\u308c\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306e\u4e0b\u3067\u3001\u5f53\u8a72\u7279\u5178\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3053\u306e\u6761\u7d04\u306e\u898f\u5b9a\u306e\u76ee\u7684\u306b\u5408\u81f4\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304f\u3002<\/p>\n<\/div>\n\u3068\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u9069\u7528\u306b\u3064\u3044\u3066\uff15\u3064\u306e\u4e8b\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>2014\u5e7411\u670821\u65e5\u306b\u306f\u3001OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u4e8b\u52d9\u5c40\u3088\u308a\u3001\u8ffd\u52a0\u7684\u8a0e\u8b70\u8349\u6848\uff08Discussion Draft\uff1aFollow up work on BEPS Action 6\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u305d\u306e\u4e2d\u3067\u306f\u3001\u80fd\u52d5\u7684\u6d3b\u52d5\u57fa\u6e96\u306b\u4fc2\u308b\u898f\u5b9a\u306e\u660e\u78ba\u5316\u3001\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306e\u8a8d\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u660e\u78ba\u5316\u306a\u3069\u300120\u9805\u76ee\u306b\u3064\u3044\u3066\u30b3\u30e1\u30f3\u30c8\u304c\u6c42\u3081\u3089\u308c\u3001\u5bc4\u305b\u3089\u308c\u305f\u30b3\u30e1\u30f3\u30c8\u3092\u3082\u3068\u306b\u30012015\u5e74\uff11\u670822\u65e5\u306b\u306f\u3001\u516c\u958b\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u304c\u958b\u50ac\u3055\u308c\u305f\u3002<\/p>\n<p>OECD\u306f\u4eca\u5f8c\u3001\u4e3b\u3068\u3057\u3066LOB\u306b\u3064\u3044\u3066\u3001\u96c6\u56e3\u7684\u6295\u8cc7\u30d3\u30fc\u30af\u30eb\u306e\u53d6\u6271\u3044\u3001\u6d3e\u751f\u7684\u53d7\u76ca\u8005\u6761\u9805\u3001\u80fd\u52d5\u7684\u6d3b\u52d5\u57fa\u6e96\u3001\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306b\u3088\u308b\u8a8d\u5b9a\u306a\u3069\u306e\u6b8b\u3055\u308c\u305f\u8ab2\u984c\u306b\u53d6\u308a\u7d44\u307f\u30012015\u5e74\uff19\u6708\u306b\u6700\u7d42\u52e7\u544a\u3092\u53d6\u308a\u307e\u3068\u3081\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d4c\u56e3\u9023\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u4e8b\u696d\u5b9f\u614b\u306e\u306a\u3044\u6cd5\u4eba\u3092\u901a\u3058\u305f\u53d6\u5f15\u7b49\uff08\u6761\u7d04\u6f01\u308a\uff09\u306b\u5bfe\u3057\u6761\u7d04\u7279\u5178\u3092\u4e0e\u3048\u306a\u3044\u306e\u306f\u5f53\u7136\u3067\u3042\u308aOECD\u306e\u53d6\u7d44\u307f\u3092\u652f\u6301\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u7279\u5178\u5236\u9650\u898f\u5b9a\u3001\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u8981\u4ef6\u304c\u904e\u5ea6\u306b\u53b3\u683c\u30fb\u4e0d\u900f\u660e\u3067\u3042\u308a\u6539\u5584\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002\u3082\u3068\u3082\u3068\u3001\u79df\u7a0e\u6761\u7d04\u306e\u5f79\u5272\u306f\u8ab2\u7a0e\u6a29\u3092\u914d\u5206\u3057\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3092\u884c\u3046\u3053\u3068\u306b\u3042\u308a\u3001\u7279\u5178\u6761\u9805\u306f\u8ab2\u7a0e\u6a29\u306e\u914d\u5206\u306e\u5f53\u7136\u306e\u7d50\u679c\u3067\u3042\u308a\u3001\u6c7a\u3057\u3066\u300c\u512a\u9047\u63aa\u7f6e\u300d\u3067\u306f\u306a\u3044\u3002\u771f\u6b63\u306a\u7d4c\u6e08\u6d3b\u52d5\u306b\u5bfe\u3057\u3066\u5f53\u7136\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306e\u900f\u660e\u6027\u5411\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u3001\u4e8b\u524d\u30eb\u30fc\u30ea\u30f3\u30b0\u7b49\u306e\u624b\u7d9a\u304d\u306e\u6574\u5099\u3082\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3068\u8003\u3048\u308b\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\u884c\u52d5\uff16\uff1d\u79df\u7a0e\u6761\u7d04\u6feb\u7528\u306e\u9632\u6b62\u3067\u306f\u3001\u79df\u7a0e\u6761\u7d04\u7de0\u7d04\u56fd\u3067\u306a\u3044\u7b2c\u4e09\u56fd\u306e\u500b\u4eba\u30fb\u6cd5\u4eba\u7b49\u304c\u4e0d\u5f53\u306b\u6761\u7d04\u306e\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u898f\u5b9a\u53ca\u3073\u56fd\u5185\u6cd5\u306b\u95a2\u3059\u308b\u52e7\u544a\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u672c\u5e74\uff19\u6708\u306b\u6700\u7d42\u52e7\u544a\u53ca\u3073\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\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":[413,354],"backnumber":[1786],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 22:19:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/65227"}],"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=65227"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/65227\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=65227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=65227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=65227"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=65227"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=65227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}