{"id":73493,"date":"2015-07-16T10:20:32","date_gmt":"2015-07-16T01:20:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=73493"},"modified":"2015-07-15T15:45:46","modified_gmt":"2015-07-15T06:45:46","slug":"international-article-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-42\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c21\u56de\u3011\u300cBEPS\u884c\u52d512\uff1a\u7fa9\u52d9\u7684\u60c5\u5831\u958b\u793a\u30eb\u30fc\u30eb\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\u7b2c21\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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5px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\">\u2460<\/span>\u3000\u5404\u56fd\u306e\u500b\u5225\u30cb\u30fc\u30ba\u306b\u5bfe\u3057\u67d4\u8edf\u6027\u3092\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\u7684\u60c5\u5831\u958b\u793a\u30eb\u30fc\u30eb\u306e\u6a19\u6e96\u8a2d\u8a08\u306b\u5bfe\u3059\u308b\u52e7\u544a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\">\u2461<\/span>\u3000\u56fd\u969b\u7a0e\u52d9\u30b9\u30ad\u30fc\u30e0\u3078\u306e\u7126\u70b9\u53ca\u3073\u95a2\u9023\u53d6\u5f15\u3092\u3068\u3089\u3048\u305f\u7a0e\u52d9Benefit\u306e\u5e45\u5e83\u3044\u5b9a\u7fa9\u306e\u8003\u616e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u30aa\u30d7\u30b7\u30e7\u30f3\uff21\uff1aSingle-Step \u30a2\u30d7\u30ed\u30fc\u30c1\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; ;padding-left: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u95be\u5024\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u6700\u3082\u591a\u304f\u53d6\u308a\u5165\u308c\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u30e1\u30a4\u30f3\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30c6\u30b9\u30c8\uff08\u30b9\u30ad\u30fc\u30e0\u5c0e\u5165\u306e\u4e3b\u76ee\u7684\u304c\u7a0e\u306e\u4fbf\u76ca\u306e\u4eab\u53d7\u3067\u3042\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3067\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u3092\u5224\u65ad\uff09\u3002<\/p>\n<\/div>\n<h4><strong>\uff08\uff13\uff09\u3000\u5831\u544a\u57fa\u6e96<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u52b9\u679c\u3092\u542b\u3080\u53d6\u6c7a\u3081\u306f\u3001\u305d\u308c\u304c\u56fd\u5185\u7d0d\u7a0e\u8005\u3092\u542b\u3080\u5834\u5408\u306f\u5831\u544a\u3059\u3079\u304d\u30b9\u30ad\u30fc\u30e0\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u305d\u306e\u53d6\u6c7a\u3081\u304c\u56fd\u5185\u7d0d\u7a0e\u8005\u306e\u7a0e\u52d9\u5831\u544a\u30dd\u30b8\u30b7\u30e7\u30f3\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u6301\u3064\u5834\u5408\uff08\u56fd\u5185\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u91cd\u8981\u306a\u7d4c\u6e08\u52b9\u679c\u53c8\u306f\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u306e\uff11\u4eba\u306b\u91cd\u8981\u306a\u7a0e\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u53d6\u5f15\u3092\u542b\u3080\uff09\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u53d6\u6c7a\u3081\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u3068\u6271\u308f\u308c\u308b\u3079\u304d\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u91d1\u92ad\u7684\u306a\u3082\u306e\u4ee5\u5916\u306e\u95be\u5024\u3092\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u30b9\u30ad\u30fc\u30e0\u306b\u9069\u7528\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u7d0d\u7a0e\u8005\u306f\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u7a0e\u52b9\u679c\u304c\u540c\u3058\u652f\u914d\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u8005\u304c\u305d\u306e\u53d6\u6c7a\u3081\u306e\u4e00\u54e1\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u60c5\u5831\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3055\u308c\u308b\u3079\u304d\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u56fd\u5185\u30b9\u30ad\u30fc\u30e0\u306b\u95a2\u3057\u3001\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u306f\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u53ca\u3073\u4ed6\u306e\u4ef2\u4ecb\u4eba\u306b\u3082\u62e1\u5927\u3055\u308c\u308b\u3079\u304d\u3002\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u306f\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u53ca\u3073\u7d0d\u7a0e\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306b\u7b2c\u4e00\u958b\u793a\u7fa9\u52d9\u3092\u8ab2\u3057\u3001\u56fd\u5185\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u304c\u5b58\u5728\u3057\u306a\u3044\u304b\u3001\u307e\u305f\u306f\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306b\u3088\u308b\u30b9\u30ad\u30fc\u30e0\u958b\u793a\u304c\u59a8\u3052\u3089\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u7d0d\u7a0e\u8005\u306b\u60c5\u5831\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3079\u304d\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u60c5\u5831\u958b\u793a\u3092\u6c42\u3081\u3089\u308c\u305f\u8005\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u4f9b\u3059\u308b\u5341\u5206\u306a\u60c5\u5831\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u60c5\u5831\u958b\u793a\u3092\u884c\u3046\u8005\u306f\u305d\u306e\u4e0d\u660e\u306e\u60c5\u5831\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u8005\u3092\u7279\u5b9a\uff08\u7a0e\u52d9\u5f53\u5c40\u304c\u305d\u306e\u8005\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u5341\u5206\u306a\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u542b\u3080\uff09\u3001\u53ca\u3073\u305d\u306e\u60c5\u5831\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u304c\u5f7c\u3089\u306b\u5bfe\u3057\u884c\u308f\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u3079\u304d\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u3010\u53c2\u7167\u3011<\/strong><br \/>\n\u300c<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2015\/043.html\" target=\"_blank\">BEPS\u884c\u52d512\uff08\u7fa9\u52d9\u7684\u60c5\u5831\u958b\u793a\u30eb\u30fc\u30eb\uff09\u306b\u4fc2\u308f\u308b\u516c\u958b\u8a0e\u8b70\u8349\u6848\u306b\u5bfe\u3059\u308b\u610f\u898b<\/a>\u300d\uff08\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u3001\u305d\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306a\u3089\u3073\u306b\u5177\u4f53\u7684\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u57fa\u672c\u7684\u8003\u3048\u65b9<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#FF4500;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\">\u2460<\/span>\u3000BEPS\u63a8\u9032\u306e\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u3001\u305d\u308c\u3089\u30b9\u30ad\u30fc\u30e0\u3092\u5229\u7528\u3059\u308b\u6feb\u7528\u7684\u7d0d\u7a0e\u8005\u306f\u53b3\u3057\u304f\u53d6\u308a\u7de0\u307e\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u3001\u6feb\u7528\u7684\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u7121\u7e01\u306a\u901a\u5e38\u7d0d\u7a0e\u8005\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u4e0d\u5f53\u306b\u5897\u52a0\u3055\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u7d0d\u7a0e\u8005\u6a29\u5229\u306e\u4fdd\u8b77\u3001\u4e88\u898b\u53ef\u80fd\u6027\u306e\u78ba\u4fdd\u7b49\u3092\u8a8d\u8b58\u3057\u305f\u4e0a\u3067\u3001\u30d0\u30e9\u30f3\u30b9\u306e\u53d6\u308c\u305f\u8b70\u8ad6\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\">\u2462<\/span>\u3000\u7f70\u5247\u3092\u4f34\u3046\u958b\u793a\u5236\u5ea6\u306f\u904e\u5270\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u751f\u3080\u6050\u308c\u304c\u3042\u308a\u3001\u5404\u56fd\u7d0d\u7a0e\u8005\u306e\u30de\u30a4\u30f3\u30c9\u306e\u9055\u3044\u306b\u7559\u610f\u3059\u3079\u304d\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\">\u2463<\/span>\u3000\u4ed6\u306eBEPS\u884c\u52d5\u8a08\u753b\u3068\u306e\u95a2\u4fc2\u2015\u884c\u52d513\uff08\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u3001\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u3088\u308b\u60c5\u5831\u63d0\u4f9b\uff09\u3084\u4ed6\u306e\u884c\u52d5\u8a08\u753b\u306e\u52e7\u544a\u3092\u8e0f\u307e\u3048\u3001\u305d\u306e\u3046\u3048\u3067\u5f53\u5c40\u304c\u3069\u306e\u7a0b\u5ea6\u30ea\u30b9\u30af\u3092\u4f9d\u7136\u3068\u3057\u3066\u62b1\u3048\u3066\u3044\u308b\u304b\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\">\u2464<\/span>\u3000\u7fa9\u52d9\u7684\u60c5\u5831\u958b\u793a\u30eb\u30fc\u30eb\u306f\u3001\u660e\u78ba\u30fb\u7c21\u4fbf\u3001\u304b\u3064\u7d0d\u7a0e\u8005\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b3\u30b9\u30c8\u3068\u5f53\u5c40\u306e\u4fbf\u76ca\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u914d\u616e\u3057\u305f\u3082\u306e\u3068\u3059\u3079\u304d\u3002\u307e\u305f\u3001\u4ed6\u306e\u958b\u793a\u30eb\u30fc\u30eb\u3068\u306e\u95a2\u4fc2\u3067\u4e8c\u91cd\u306e\u5831\u544a\u7fa9\u52d9\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u3001\u73fe\u884c\u5236\u5ea6\u3068\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\">\u2465<\/span>\u3000\u56fd\u969b\u7a0e\u52d9\u30b9\u30ad\u30fc\u30e0\u3078\u306e\u5fdc\u7528\u306b\u306f\u3001\u9069\u7528\u8981\u4ef6\u306b\u5404\u56fd\u62e1\u5927\u89e3\u91c8\u306e\u4f59\u5730\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u60c5\u5831\u958b\u793a\u91cf\u306e\u4e0d\u5f53\u306a\u5897\u5927\u304c\u61f8\u5ff5\u3055\u308c\u308b\u3002\u4e8c\u56fd\u9593\u76f8\u4e92\u5354\u8b70\u304c\u5b9f\u8cea\u7684\u306b\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3044\u4e2d\u3067\u306f\u3001\u65b0\u305f\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u60f9\u8d77\u3059\u308b\u30ea\u30b9\u30af\u3082\u751f\u3058\u5f97\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u5177\u4f53\u7684\u30b3\u30e1\u30f3\u30c8<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5DC;color:#000000;border-color:#696969;\">\n\t\t<p><strong>\u2460\u3000\u5831\u544a\u7fa9\u52d9\u8005<\/strong><br \/>\n\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b3\u30b9\u30c8\u306e\u5897\u5927\u53ca\u3073\u79df\u7a0e\u56de\u907f\u30b9\u30ad\u30fc\u30e0\u306e\u6291\u6b62\u52b9\u679c\u3092\u8003\u616e\u3057\u3001\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306b\u7b2c\u4e00\u958b\u793a\u7fa9\u52d9\u3092\u8ab2\u3059\u3079\u304d<\/p>\n<p><strong>\u2461\u3000\u5831\u544a\u3059\u3079\u304d\u53d6\u5f15\u306e\u7bc4\u56f2<\/strong><br \/>\n\u5831\u544a\u5bfe\u8c61\u53d6\u5f15\u3092\u300c\u7a0e\u306e\u4fbf\u76ca\u306e\u4eab\u53d7\u304c\u4e3b\u76ee\u7684\u3067\u3042\u308b\u5834\u5408\u300d\u306b\u9650\u5b9a\u3059\u308b\u30e1\u30a4\u30f3\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30c6\u30b9\u30c8\u304c\u7406\u8ad6\u7684\u306b\u306f\u671b\u307e\u3057\u3044\u3002\u305f\u3060\u3057\u3001\u7fa9\u52d9\u7684\u60c5\u5831\u958b\u793a\u30eb\u30fc\u30eb\u306e\u52b9\u7387\u7684\u306a\u904b\u7528\u306b\u306f\u3001\u660e\u78ba\u30fb\u7c21\u4fbf\u306a\u30eb\u30fc\u30eb\u3067\u3042\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u304c\u3001\u30e1\u30a4\u30f3\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30c6\u30b9\u30c8\u306f\u57fa\u6e96\u304c\u66d6\u6627\u3067\u3042\u308a\u3001\u91d1\u984d\u57fa\u6e96\u7b49\u3092\u7528\u3044\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p><strong>\u2462\u3000\u5831\u544a\u57fa\u6e96<\/strong><br \/>\n\u4e3b\u89b3\u7684\u5831\u544a\u57fa\u6e96\u306f\u5185\u5bb9\u306e\u691c\u8a3c\u306b\u304a\u3044\u3066\u7a0e\u52d9\u5f53\u5c40\u306e\u4e3b\u89b3\u304c\u6392\u9664\u3067\u304d\u305a\u3001\u4e88\u898b\u53ef\u80fd\u6027\u3092\u640d\u306a\u3046\u3002\u3088\u308a\u516c\u5e73\u6027\u304c\u62c5\u4fdd\u3067\u304d\u308b\u5ba2\u89b3\u7684\u5831\u544a\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002\u5358\u306b\u5b88\u79d8\u7fa9\u52d9\u6761\u9805\u3060\u3051\u3092\u3082\u3063\u3066\u5831\u544a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u53d6\u5f15\u3068\u5224\u5b9a\u3057\u306a\u3044\u3088\u3046\u3001\u5341\u5206\u7559\u610f\u3059\u3079\u304d\u3002<\/p>\n<p><strong> \u2463\u3000\u5831\u544a\u6642\u671f<\/strong><br \/>\n\u60c5\u5831\u306e\u65e9\u671f\u5165\u624b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u304c\u7b2c\u4e00\u958b\u793a\u7fa9\u52d9\u3092\u8ca0\u3044\u3001\u30b9\u30ad\u30fc\u30e0\u304c\u5229\u7528\u53ef\u80fd\u3068\u306a\u3063\u3066\u4e00\u5b9a\u671f\u9593\u5185\u3067\u958b\u793a\u3002<\/p>\n<p><strong>\u2464\u3000\u4ed6\u306e\u7fa9\u52d9<\/strong><br \/>\n\u9867\u5ba2\u30ea\u30b9\u30c8\u306e\u81ea\u52d5\u7684\u63d0\u4f9b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306e\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u5b88\u79d8\u7fa9\u52d9\u306b\u914d\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u2465\u3000\u9075\u5b88\u3068\u4e0d\u9075\u5b88\u306e\u7d50\u679c<\/strong><br \/>\n\u30eb\u30fc\u30eb\u3092\u9069\u5207\u306b\u9075\u5b88\u3057\u305f\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u306f\u4f55\u3089\u304b\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3082\u8003\u616e\u3059\u3079\u304d\u3002<\/p>\n<p><strong>\u2466\u3000\u56fd\u969b\u7684\u30b9\u30ad\u30fc\u30e0<\/strong><br \/>\n\u300c\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u5e30\u7d50\u300d\u53ca\u3073\u300c\u91cd\u8981\u306a\u8ab2\u7a0e\u4e0a\u306e\u5e30\u7d50\u300d\u306b\u3064\u3044\u3066\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u4e0d\u5341\u5206\u3002\u8a72\u5f53\u53d6\u5f15\u306e\u660e\u78ba\u5316\u30fb\u4f8b\u793a\u304c\u5fc5\u8981\u3002\u56fd\u5185\u306b\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u304c\u4e0d\u5728\u306e\u5834\u5408\u306b\u306f\u7d0d\u7a0e\u8005\u304c\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u30b9\u30ad\u30fc\u30e0\u3092\u60c5\u5831\u958b\u793a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u8ca0\u62c5\u5897\u5927\u306e\u61f8\u5ff5\u304c\u3042\u308b\u3002\u300c\u5185\u56fd\u6cd5\u4eba\u304c\u958b\u793a\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u969b\u7a0e\u52d9\u30b9\u30ad\u30fc\u30e0\u306b\u95a2\u3057\u5fc5\u8981\u3068\u3059\u308b\u60c5\u5831\u3092\u6709\u3057\u306a\u3044\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u305d\u306e\u60c5\u5831\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u8005\u3092\u7279\u5b9a(identify)\u3057\u3001\u60c5\u5831\u8981\u8acb\u304c\u5f53\u8a72\u7279\u5b9a\u3055\u308c\u305f\u8005\u306b\u5bfe\u3057\u884c\u308f\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\uff08certify)\u300d\uff08\u30d1\u30e9253\uff09\u3068\u3042\u308b\u304c\u3001\u3053\u308c\u304c\u7d0d\u7a0e\u8005\u306e\u65b0\u305f\u306a\u8ca0\u62c5\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u7559\u610f\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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