{"id":73639,"date":"2015-07-16T10:30:06","date_gmt":"2015-07-16T01:30:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=73639"},"modified":"2015-07-16T10:32:13","modified_gmt":"2015-07-16T01:32:13","slug":"information-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-147\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.128\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46737 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/09\/pj-image1.png\" alt=\"\" width=\"650\" height=\"383\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>2015\u5e747\u670816\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.128\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=128&amp;magazine_date=20150716\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.128<\/a>\u304c<br \/>\n\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p><strong>\u963f\u90e8\u6cf0\u4e45<\/strong>\u6c0f\u306b\u3088\u308b\u300c<strong>\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236<\/strong>\u300d\u3067\u306f\u3001OECD\u304c\u516c\u8868\u3057\u305f\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u7fa9\u52d9\u7684\u60c5\u5831\u958b\u793a\u30eb\u30fc\u30eb\u3067\u3042\u308b<strong>BEPS\u884c\u52d512\u306e\u516c\u958b\u8a0e\u8b70\u8349\u6848<\/strong>\u3068\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066\u7d4c\u56e3\u9023\u304c\u51fa\u3057\u305f\u30b3\u30e1\u30f3\u30c8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-42\/\" target=\"_blank\">\u691c\u8a3c\u30fb\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u4eca\u9031\u304b\u3089\u306e\u65b0\u9023\u8f09\u3067\u3042\u308b<strong>\u9f4b\u85e4\u548c\u52a9<\/strong>\u7a0e\u7406\u58eb\u306b\u3088\u308b\u300c<strong>\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b<\/strong>\u300d\u306f\u3001\u7a0e\u5236\u6539\u6b63\u3067<strong>\u5ef6\u9577\u30fb\u62e1\u5145<\/strong>\u3055\u308c\u305f\u5f53\u8a72\u5236\u5ea6\u3092\u5168\uff15\u56de\u306b\u308f\u305f\u3063\u3066\u8a73\u89e3\u3057\u3066\u3044\u304f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u7b2c\uff11\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u307e\u305a<a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6539\u6b63\u524d\u5f8c\u306e\u7279\u4f8b\u5185\u5bb9\u306e\u78ba\u8a8d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-90\/\" target=\"_blank\">\u6539\u6b63\u524d\u5f8c\u306e\u5236\u5ea6\u5185\u5bb9\u306e\u78ba\u8a8d\u3001\u6574\u7406\u3092\u884c\u3063\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u300c<strong>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8<\/strong>\u300d\u306e\u7b2c\uff13\u56de\u3067\u306f\u3001\u4eca\u5e74\u306e\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u305f<strong>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6<\/strong>\u3001\u53ca\u3073<strong>\u62e1\u5145\u3055\u308c\u305f\u7279\u4f8b\u63a7\u9664\u984d<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6628\u5e74\u5ea6\u307e\u3067\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u65b9\u3082\u3001\u3053\u308c\u304b\u3089\u5229\u7528\u3057\u3088\u3046\u3068\u3044\u3046\u65b9\u3082<a title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u300e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300f\u306e\u5275\u8a2d\u3001\u4f4f\u6c11\u7a0e\u300c\u7279\u4f8b\u63a7\u9664\u984d\u300d\u306e\u4e0a\u9650\u984d\u306e\u62e1\u5145\u300d\uff5e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inhabitant-article-3\/\" target=\"_blank\">\u5fc5\u898b\u306e\u5185\u5bb9<\/a>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c<strong>\u793e\u5916\u53d6\u7de0\u5f79\u306e\u6559\u79d1\u66f8<\/strong>\u300d\u3067\u306f\u3001\u4eca\u56de\u304b\u3089\u3044\u3088\u3044\u3088<a title=\"\u793e\u5916\u53d6\u7de0\u5f79\u306e\u6559\u79d1\u66f8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u793e\u5916\u53d6\u7de0\u5f79\u306e\u8077\u52d9\u30fb\u6d3b\u52d5\u5185\u5bb9\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-107\/\" target=\"_blank\">\u5177\u4f53\u7684\u306a\u793e\u5916\u53d6\u7de0\u5f79\u306e\u8077\u52d9\u30fb\u6d3b\u52d5\u5185\u5bb9\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac<\/a>\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>PwC\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u300c<strong>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8<\/strong>\u300d\u3067\u306f\u3001\u30b3\u30fc\u30c9\u9069\u7528\u521d\u65e5\u3067\u3042\u308b\uff16\u6708\uff11\u65e5\u304b\u308925\u65e5\u307e\u3067\u306e\u9593\u306b\u65b0\u69d8\u5f0f\u3067\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u30b3\u30fc\u30c9\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4f01\u696d\u306b\u3064\u3044\u3066\u3001\u305d\u306e<a title=\"\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c10\u56de\u3011\u300c\u65b0\u69d8\u5f0f\u3067\u63d0\u51fa\u3055\u308c\u305f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u5831\u544a\u66f8\u306e\u6982\u89b3\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-190\/\" target=\"_blank\">\u958b\u793a\u5185\u5bb9\u3092\u6982\u89b3\u3001\u307e\u3068\u3081\u3066\u3044\u307e\u3059<\/a>\u3002<br \/>\n<strong>\u6700\u65b0\u306e\u4e8b\u4f8b\u3068\u305d\u306e\u50be\u5411<\/strong>\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u6700\u9069\u306a\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u3067\u3057\u304b\u8aad\u3081\u306a\u3044<\/strong>\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-65628\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png\" alt=\"\" width=\"206\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2.png 600w\" sizes=\"(max-width: 206px) 100vw, 206px\" \/>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306f<br \/>\n\u5168\u56fd\u306eTAC\u6821\u820e\u3067\u914d\u5e03\u4e2d\uff01<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><span style=\"color: #432f2f;\"><strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb<\/strong><\/span>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; 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width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><strong>\u3007<\/strong>\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c<strong>\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<strong>\u3000\u3000<\/strong>\uff26\uff21\uff31\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44583\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/backnumber\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/backnumber.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 14:22:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/73639"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=73639"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/73639\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=73639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=73639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=73639"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=73639"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=73639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}