{"id":74266,"date":"2015-08-06T10:20:15","date_gmt":"2015-08-06T01:20:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=74266"},"modified":"2015-08-05T18:56:07","modified_gmt":"2015-08-05T09:56:07","slug":"international-article-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-44\/","title":{"rendered":"monthly TAX views\u3000-No.31-\u300c\u59cb\u307e\u308b\u300e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u300f\u306e\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.31-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u59cb\u307e\u308b\u300e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u300f\u306e\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>BEPS\u95a2\u9023\u306e\u7a0e\u5236\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306a\u3069\u3068\u4e26\u3093\u3067\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff08CFC\u7a0e\u5236\uff09\u306e\u898b\u76f4\u3057\u304c\u30a2\u30b8\u30a7\u30f3\u30c0\u306b\u4e0a\u304c\u3063\u3066\u3044\u308b\u3002\u884c\u52d5\u8a08\u753b\uff13\u306b\u304a\u3044\u3066\u3001\u300cCFC\u7a0e\u5236\u306b\u95a2\u3057\u3001\u5404\u56fd\u304c\u6700\u4f4e\u9650\u5c0e\u5165\u3059\u3079\u304d\u57fa\u6e96\u306e\u52e7\u544a\u3092\u7b56\u5b9a\u300d\u3068\u3055\u308c\u3001\uff19\u6708\u306b\u3082\u5831\u544a\u304c\u63d0\u51fa\u3055\u308c\u308b\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u7d4c\u6e08\u7523\u696d\u7701\u5185\u306b\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/external_economy\/toshi\/kokusaisozei\/cfc\/cfckenkyukai.html\" target=\"_blank\">\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u5c55\u958b\u3092\u8e0f\u307e\u3048\u305f\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a<\/a>\u300d\u304c\u7acb\u3061\u4e0a\u3052\u3089\u308c\u3001\u7b46\u8005\u3082\u305d\u306e\u30e1\u30f3\u30d0\u30fc\u3068\u3057\u3066\u53c2\u52a0\u3057\u3001\u3059\u3067\u306b\uff12\u56de\u306e\u4f1a\u5408\u304c\u958b\u50ac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7814\u7a76\u4f1a\u306e\u8da3\u65e8\u30fb\u80cc\u666f\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u7b46\u8005\u8981\u7d04\uff09\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:#808080;\">\n\t\t<p>\u8fd1\u5e74\u3001\u65e5\u672c\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u751f\u7523\u62e0\u70b9\u306e\u6d77\u5916\u5c55\u958b\u304c\u9032\u5c55\u3057\u6d77\u5916\u304b\u3089\u306e\u8cc7\u91d1\u9084\u6d41\u304c\u62e1\u5927\u3001\u3053\u3046\u3057\u305f\u5b9f\u614b\u306b\u5408\u308f\u305b\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002\u4e00\u65b9\u3001OECD\u306b\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u9632\u6b62\u3092\u76ee\u7684\u3068\u3059\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u7acb\u3061\u4e0a\u304c\u308a\u3001CFC\u7a0e\u5236\u306b\u3064\u3044\u3066\uff19\u6708\u306b\u6700\u7d42\u52e7\u544a\u304c\u516c\u8868\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e2d\u3001\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u4e8b\u696d\u6d3b\u52d5\u306e\u9032\u5c55\u306e\u5b9f\u614b\u3068\u6574\u5408\u7684\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5f37\u5316\u3084\u6cd5\u4eba\u7a0e\u5f15\u4e0b\u3052\u7b49\u7a0e\u5236\u5168\u4f53\u3092\u5c55\u671b\u3057\u305f\u56fd\u969b\u79df\u7a0e\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u3001CFC\u7a0e\u5236\u3092\u4e2d\u5fc3\u306b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u4e0a\u3067\u5177\u4f53\u7684\u306a\u8ad6\u70b9\u3068\u3057\u3066\u306f\u3001\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u6bd4\u8f03\uff08\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\uff09\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u304c\u8ad6\u70b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2015\/044.html\" target=\"_blank\">\u7d4c\u56e3\u9023\u306e\u7acb\u5834\u304c\u62ab\u9732\u3055\u308c\u305f<\/a>\u304c\u3001\u304a\u304a\u3080\u306d\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\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:#808080;\">\n\t\t<p>\u4e16\u754c\u3067\u6700\u3082\u53b3\u683c\u3068\u3055\u308c\u308bCFC\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u65e5\u672c\u306e\u7523\u696d\u754c\u306e\u7acb\u5834\u304b\u3089\u3059\u308c\u3070\u3001\u307e\u305a\u306f\u4e0d\u5341\u5206\u306aCFC\u7a0e\u5236\u3092\u6709\u3059\u308b\u56fd\u306e\u5236\u5ea6\u898b\u76f4\u3057\u304c\u512a\u5148\u3067\u3042\u308b\u3002\u305d\u306e\u4e0a\u3067\u3001\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u306e\u9632\u6b62\uff65\u6392\u9664\u306e\u8996\u70b9\u304b\u3089\u3001\u5404\u56fd\u306eCFC\u7a0e\u5236\u306e\u5dee\u7570\u3092\u30df\u30cb\u30de\u30a4\u30ba\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u904e\u5ea6\u306bover inclusion\u3068\u306a\u3063\u3066\u3044\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u7de9\u548c\u3092\u884c\u3046\u3053\u3068\u3082\u691c\u8a0e\u3059\u3079\u304d\u3060\u3002<\/p>\n<\/div>\n<p>\u7b46\u8005\u306f\u3001\u4f01\u696d\u304c\u5408\u4f75\u3001M&amp;A\u306a\u3069\u306e\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u5834\u5408\u3001\u8cb7\u53ce\u5148\u3092\u672c\u793e\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u672c\u793e\u306e\u6301\u3063\u3066\u3044\u308b\u7121\u5f62\u8cc7\u7523\u3092\u975e\u8ab2\u7a0e\u30fb\u8ab2\u7a0e\u7e70\u5ef6\u3079\u3067\u4f4e\u7a0e\u7387\u56fd\u306b\u79fb\u8ee2\u3055\u305b\u308b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u306b\u3064\u3044\u3066\u3001\u308f\u304c\u56fd\u3068\u3057\u3066\u3069\u3046\u5bfe\u5fdc\u3059\u3079\u304d\u304b\u3001\u5341\u5206\u8b70\u8ad6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u65e8\u306e\u767a\u8a00\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u3067\u306f\u73fe\u5728\u3082\u3001\u4f01\u696d\u306e\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u3092\u7c73\u56fd\u7ba1\u8f44\u6a29\u304b\u3089\u96e2\u8131\u3055\u305b\u308b\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u304c\u6a2a\u884c\u3057\u3066\u3044\u308b\u3002\u80cc\u666f\u306b\u306f\u3001\u7c73\u56fd\u304c\u672a\u3060\u5168\u4e16\u754c\u8ab2\u7a0e\u65b9\u5f0f\u3092\u3068\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u914d\u5f53\u9084\u6d41\u6642\u306b\u7c73\u56fd\u306e\u9ad8\u3044\u6cd5\u4eba\u7a0e\u7387\uff0835\uff05\uff09\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u7c73\u56fd\u653f\u5e9c\u306f\u3001\u7c73\u56fd\u4f01\u696d\u306e\u65e7\u682a\u4e3b\u304c\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u5f8c\u306e\u5916\u56fd\u89aa\u6cd5\u4eba\u306e\u682a\u5f0f\u309280\uff05\u4ee5\u4e0a\u6240\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u7c73\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u306a\u3069\u306e\u898f\u5236\u5f37\u5316\u3092\u884c\u3063\u3066\u304d\u305f\u306e\u3060\u304c\u3001\u305d\u306e\u7db2\u3092\u304f\u3050\u308b\u3088\u3046\u306a\u30d7\u30e9\u30cb\u30f3\u30b0\u304c\u672a\u3060\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u306b\u4f34\u3063\u3066\u3001\u5916\u56fd\u306e\u89aa\u4f1a\u793e\u304b\u3089\u591a\u984d\u306e\u8ca0\u50b5\uff08\u501f\u5165\u91d1\uff09\u3092\u8ca0\u3044\u3001\u5229\u6255\u3044\u3068\u3044\u3046\u5f62\u3067\u7c73\u56fd\u4f01\u696d\u304b\u3089\u5916\u56fd\u89aa\u4f1a\u793e\u306b\u6240\u5f97\u79fb\u8ee2\u3055\u308c\u308b\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3082\u6a2a\u884c\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u306f\u3001\u300c\u7a0e\u53ce\u306e\u89b3\u70b9\u300d\u304b\u3089\u5927\u304d\u306a\u554f\u984c\u3092\u62db\u304f\u3068\u3044\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u4e00\u56fd\u3067\u5f62\u6210\u3055\u308c\u305f\u7121\u5f62\u8cc7\u7523\uff08\u7279\u8a31\u6a29\u3001\u8457\u4f5c\u6a29\u306a\u3069\uff09\u304c\u3001\u975e\u8ab2\u7a0e\u3067\u56fd\u5883\u3092\u8d8a\u3048\u3066\u3057\u307e\u3048\u3070\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u306e\u6210\u9577\u306e\u539f\u8cc7\u3092\u596a\u3046\u3068\u3044\u3046\u3001\u300c\u7523\u696d\u653f\u7b56\u4e0a\u300d\u3082\u554f\u984c\u3068\u306a\u308a\u3046\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u7a0e\u5236\u3067\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u306f\u524d\u8ff0\u306e\u3088\u3046\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u7c73\u56fd\u307b\u3069\u5f37\u304f\u306a\u3044\u3057\u3001\u6700\u4f4e\u9650\u306e\u5bfe\u7b56\u7a0e\u5236\u3082\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\uff08\u7834\u8ac7\u306b\u306a\u3063\u305f\u304c\uff09\u6771\u4eac\u30a8\u30ec\u30af\u30c8\u30ed\u30f3\u3068\u7c73\u56fd\u30a2\u30d7\u30e9\u30a4\u30c9\u30de\u30c6\u30ea\u30a2\u30eb\u30ba\u3068\u306e\u5408\u4f75\u304c\u30aa\u30e9\u30f3\u30c0\u306b\u6301\u682a\u4f1a\u793e\u3092\u4f5c\u308b\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u3042\u3063\u305f\u3088\u3046\u306b\u3001\u7c73\u56fd\u4f01\u696d\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u308b\u53ef\u80fd\u6027\u306f\u6b8b\u3063\u3066\u304a\u308a\u3001\u6539\u3081\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u308c\u304c\u7b46\u8005\u306e\u554f\u984c\u610f\u8b58\u3067\u3042\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306e\u7814\u7a76\u4f1a\u306e\u7d50\u8ad6\u304c\u51fa\u308b\u306e\u306f\u4eca\u5e74\u5ea6\u672b\u306e\u4e88\u5b9a\u3067\u3042\u308a\u3001\u518d\u6765\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3092\u306b\u3089\u307f\u306a\u304c\u3089\u306e\u8b70\u8ad6\u3068\u306a\u3063\u3066\u3044\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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 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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\u95a2\u9023\u306e\u7a0e\u5236\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306a\u3069\u3068\u4e26\u3093\u3067\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff08CFC\u7a0e\u5236\uff09\u306e\u898b\u76f4\u3057\u304c\u30a2\u30b8\u30a7\u30f3\u30c0\u306b\u4e0a\u304c\u3063\u3066\u3044\u308b\u3002\u884c\u52d5\u8a08\u753b\uff13\u306b\u304a\u3044\u3066\u3001\u300cCFC\u7a0e\u5236\u306b\u95a2\u3057\u3001\u5404\u56fd\u304c\u6700\u4f4e\u9650\u5c0e\u5165\u3059\u3079\u304d\u57fa\u6e96\u306e\u52e7\u544a\u3092\u7b56\u5b9a\u300d\u3068\u3055\u308c\u3001\uff19\u6708\u306b\u3082\u5831\u544a\u304c\u63d0\u51fa\u3055\u308c\u308b\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u3092\u53d7\u3051\u3066\u7d4c\u6e08\u7523\u696d\u7701\u5185\u306b\u300c\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u5c55\u958b\u3092\u8e0f\u307e\u3048\u305f\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u5728\u308a\u65b9\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u304c\u7acb\u3061\u4e0a\u304c\u308a\u3001\u7b46\u8005\u3082\u305d\u306e\u30e1\u30f3\u30d0\u30fc\u3068\u3057\u3066\u53c2\u52a0\u3057\u3001\u3059\u3067\u306b\uff12\u56de\u306e\u4f1a\u5408\u304c\u958b\u50ac\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":[480,446],"backnumber":[1806],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 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