{"id":75332,"date":"2015-08-20T10:20:40","date_gmt":"2015-08-20T01:20:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=75332"},"modified":"2015-08-19T22:05:51","modified_gmt":"2015-08-19T13:05:51","slug":"international-article-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-45\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c22\u56de\u3011\u300cBEPS\u884c\u52d514\uff1a\u7d1b\u4e89\u89e3\u6c7a\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\u7b2c22\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cBEPS\u884c\u52d514\uff1a\u7d1b\u4e89\u89e3\u6c7a\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\u516c\u958b\u8a0e\u8b70\u8349\u6848\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u7d4c\u56e3\u9023\u306e\u8003\u3048<\/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>\u884c\u52d514\u300c\u76f8\u4e92\u5354\u8b70\u306e\u52b9\u679c\u7684\u5b9f\u65bd\u300d\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u7d1b\u4e89\u3092\u56fd\u5bb6\u9593\u306e\u76f8\u4e92\u5354\u8b70\u3084\u4ef2\u88c1\u306b\u3088\u308a\u52b9\u679c\u7684\u306b\u89e3\u6c7a\u3059\u308b\u65b9\u6cd5\u3092\u7b56\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>2014\u5e7412\u670818\u65e5\u3001OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u3088\u308a\u516c\u958b\u8a0e\u8b70\u8349\u6848\u300c\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u7b56\u5b9a\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u7d4c\u56e3\u9023\u3067\u306f\u30012015\u5e74\uff11\u670816\u65e5\u306b<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\/005.html\" target=\"_blank\">\u30b3\u30e1\u30f3\u30c8\u3092\u63d0\u51fa<\/a>\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u7b49\u306b\u3088\u308b\u56fd\u969b\u7684\u4e8c\u91cd\u8ab2\u7a0e\u306e\u89e3\u6c7a\u624b\u6bb5\u3068\u3057\u3066\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u76f8\u4e92\u5354\u8b70\u6761\u9805\u306b\u5f93\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u306e\u8981\u8acb\u306b\u57fa\u3065\u304d\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u306e\u6a29\u9650\u3042\u308b\u5f53\u5c40\u9593\u3067\u884c\u308f\u308c\u308b\u653f\u5e9c\u9593\u5354\u8b70\u304c\u3042\u308b\u304c\u3001\u5408\u610f\u7fa9\u52d9\u306f\u306a\u304f\u3001\u305d\u3082\u305d\u3082\u3001\u79df\u7a0e\u6761\u7d04\u306e\u4e2d\u306b\u76f8\u4e92\u5354\u8b70\u306b\u95a2\u308f\u308b\u6761\u9805\u304c\u5b58\u5728\u3057\u306a\u3044\u56fd\u3082\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u4e92\u5354\u8b70\u306b\u304a\u3044\u3066\u89e3\u6c7a\u3067\u304d\u306a\u3044\u4e8b\u6848\u3092\u3001\u7d0d\u7a0e\u8005\u306e\u7533\u7acb\u3066\u306b\u3088\u308a\u7b2c\u4e09\u8005\u3067\u3042\u308b\u4ef2\u88c1\u4eba\u304c\u89e3\u6c7a\u3057\u3001\u4e21\u56fd\u5f53\u5c40\u306f\u305d\u306e\u6c7a\u5b9a\u306b\u62d8\u675f\u3055\u308c\u308b\u300c\u4ef2\u88c1\u300d\u306e\u898f\u5b9a\u3092\u3082\u3064\u79df\u7a0e\u6761\u7d04\u3082\u5897\u3048\u3066\u304a\u308a\u3001\u65e5\u672c\u3067\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3001\u30aa\u30e9\u30f3\u30c0\u3001\u9999\u6e2f\u3001\u30dd\u30eb\u30c8\u30ac\u30eb\u3001\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u3001\u30a4\u30ae\u30ea\u30b9\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3067\u4ef2\u88c1\u6761\u9805\u3092\u8a2d\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u3079\u3066\u306e\u79df\u7a0e\u6761\u7d04\u306b\u7fa9\u52d9\u7684\u4ef2\u88c1\u6761\u9805\u304c\u5c0e\u5165\u3055\u308c\u308c\u3070\u7d1b\u4e89\u89e3\u6c7a\u306b\u5927\u304d\u304f\u524d\u9032\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u672a\u3060BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5168\u53c2\u52a0\u56fd\u9593\u3067\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u304c\u53d6\u308c\u3066\u306f\u3044\u306a\u3044\u3002<!--more--><\/p>\n<p>\u305d\u3053\u3067\u3001\u307e\u305a\u306f\u76f8\u4e92\u5354\u8b70\u306e\u5229\u7528\u3092\u59a8\u3052\u3066\u3044\u308b\u969c\u58c1\u3092\u53d6\u308a\u9664\u304d\u3001\u6709\u52b9\u306b\u6a5f\u80fd\u3055\u305b\u3088\u3046\u3068\u3059\u308b\u306e\u304c\u3001OECD\u306e\u65b9\u91dd\u3067\u3042\u308a\u3001\u516c\u958b\u8a0e\u8b70\u8349\u6848\u306f\u53c2\u52a0\u56fd\u304c\u30b3\u30df\u30c3\u30c8\u3067\u304d\u308b\u30df\u30cb\u30de\u30e0\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u5230\u9054\u3059\u3079\u304f\u3001\u76f8\u4e92\u5354\u8b70\u3092\u6709\u52b9\u306b\u6a5f\u80fd\u3055\u305b\u308b\u969b\u306e\u969c\u58c1\u306e\u5206\u6790\u3001\u53ca\u3073\u305d\u308c\u306b\u5bfe\u51e6\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u63d0\u793a\u3059\u308b\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u516c\u958b\u8a0e\u8b70\u8349\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u516c\u958b\u8a0e\u8b70\u8349\u6848\u3067\u306f\u3001\u76f8\u4e92\u5354\u8b70\uff1dMAP\uff08Mutual Agreement Procedure\uff09\u3092\u59a8\u3052\u3066\u3044\u308b\u969c\u58c1\u306b\u5bfe\u51e6\u3059\u3079\u304f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u5074\u9762\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u884c\u3063\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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6761\u7d04\u306b\u9069\u5408\u3057\u306a\u3044\u8ab2\u7a0e\u3092\u6709\u52b9\u7684\u306b\u6392\u9664\u3059\u308b\u653f\u6cbb\u7684\u306a\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76f8\u4e92\u5354\u8b70\u306e\u5229\u7528\u3092\u6539\u5584\u3059\u308b\u65b0\u3057\u3044\u624b\u6bb5\u3084\u624b\u7d9a\u306e\u63d0\u4f9b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u653f\u6cbb\u7684\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u304c\u9069\u5207\u306b\u5c65\u884c\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u69cb\u7bc9<\/p>\n<\/div>\n<p>\u884c\u52d514\u306f\u3001\u7d50\u679c\u3068\u3057\u3066\u76f8\u4e92\u5354\u8b70\u3092\u6539\u5584\u3059\u308b\u653f\u6cbb\u7684\u306a\u30b3\u30e1\u30c3\u30c8\u30e1\u30f3\u30c8\u3068\u306a\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u3001\u5404\u56fd\u304c\u5bfe\u5fdc\u3059\u3079\u304d22\u9805\u76ee\u306b\u308f\u305f\u308b34\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u63d0\u793a\u3055\u308c\u3001\u3046\u306112\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u30b3\u30e1\u30f3\u30c8\u304c\u6c42\u3081\u3089\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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u76f8\u4e92\u5354\u8b70\u306b\u95a2\u9023\u3059\u308b\u6761\u7d04\u4e0a\u306e\u7fa9\u52d9\u306e\u5b8c\u5168\u306a\u5c65\u884c\u306e\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6761\u7d04\u95a2\u9023\u306e\u7d1b\u4e89\u9632\u6b62\u53ca\u3073\u89e3\u6c7a\u3092\u4fc3\u9032\u3059\u308b\u884c\u653f\u30d7\u30ed\u30bb\u30b9\u306e\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u7d0d\u7a0e\u8005\u304c\u9069\u5207\u306a\u3068\u304d\u306b\u76f8\u4e92\u5354\u8b70\u3092\u5229\u7528\u3067\u304d\u308b\u3053\u3068\u306e\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u76f8\u4e92\u5354\u8b70\u72b6\u614b\u306b\u3042\u308b\u5168\u4e8b\u6848\u89e3\u6c7a\u306e\u4fdd\u8a3c<\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u3001\u5404\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6982\u8981\u3092\u6574\u7406\u3057\u3066\u793a\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0F8FF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3014<span style=\"color: #b22222;\">\u300c\u76f8\u4e92\u5354\u8b70\u5229\u7528\u306e\u4e3b\u306a\u969c\u58c1\u300d<\/span>\u3068<span style=\"color: #333399;\">\u300c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u300d<\/span>\u3015<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff21\u3015<\/strong><\/span><br \/>\n<strong>OECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\uff11\u9805\u3067\u63d0\u793a\u3055\u308c\u3066\u3044\u308bMAP\u4e8b\u6848\u3092\u89e3\u6c7a\u3059\u308b\u7fa9\u52d9\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><strong><span style=\"color: #333399;\">\uff11<\/span><\/strong>\u3000OECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\uff11\u9805\u306e\u4e0b\u3067\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u4e8b\u6848\u3092\u89e3\u6c7a\u3059\u308b\u91cd\u8981\u6027\u3092\u30b3\u30e1\u30f3\u30bf\u30ea\uff085.1\uff09\u306b\u660e\u78ba\u5316<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff22\u3015<\/strong><\/span><br \/>\n<strong>\u79df\u7a0e\u6761\u7d04\u3067\u306eOECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c\uff19\u6761\uff12\u9805\uff08\u5bfe\u5fdc\u7684\u8abf\u6574\u898f\u5b9a\uff09\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><strong><span style=\"color: #333399;\">\uff12<\/span><\/strong>\u3000\u884c\u52d515\u306e\u591a\u56fd\u9593\u5354\u5b9a\u3092\u7528\u3044\u3066\u5168\u3066\u306e\u79df\u7a0e\u6761\u7d04\u306bOECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c\uff19\u6761\uff12\u9805\u3092\u5165\u308c\u308b\u3053\u3068<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff23\u3015<\/strong><\/span><br \/>\n<strong>\u5f53\u5c40\u306e\u72ec\u7acb\u6027\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff13<\/strong><\/span>\u3000\u5f53\u5c40\u306e\u72ec\u7acb\u6027\u4fdd\u8a3c<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff24\u3015<\/strong><\/span><br \/>\n<strong>\u5f53\u5c40\u306e\u30ea\u30bd\u30fc\u30b9\u4e0d\u8db3<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><strong><span style=\"color: #333399;\">\uff14<\/span><\/strong>\u3000\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u5341\u5206\u306a\u30ea\u30bd\u30fc\u30b9\u306e\u63d0\u4f9b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff25\u3015<\/strong><\/span><br \/>\n<strong>\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u8a55\u4fa1\u6307\u6a19<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff15<\/strong><\/span>\u3000\u5fb4\u53ce\u6e08\u306e\u7a0e\u984d\u7dad\u6301\u3067\u306f\u306a\u304f\u3001\u4e8b\u6848\u89e3\u6c7a\u671f\u9593\u306a\u3069\u9069\u5207\u306a\u8a55\u4fa1\u6307\u6a19\u306e\u6d3b\u7528<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff26\u3015<\/strong><\/span><br \/>\n<strong>OECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\uff13\u9805\u306e\u6d3b\u7528\u4e0d\u8db3<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff16<\/strong><\/span>\u3000\u53c2\u52a0\u56fd\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u4e00\u8cab\u6027\u3042\u308b\u4e8c\u56fd\u9593\u9069\u7528\u3092\u5f37\u5236\u3059\u308b\u305f\u3081\u306b\u3001\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\uff13\u9805\u3092\u3088\u308a\u52b9\u679c\u7684\u306b\u4f7f\u3046\u3053\u3068\u3092\u30b3\u30df\u30c3\u30c8\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff27\u3015<\/strong><\/span><br \/>\n<strong>\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u66f4\u6b63<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff17<\/strong><\/span>\u3000\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u66f4\u6b63\u304c\u76f8\u4e92\u5354\u8b70\u5229\u7528\u3092\u59a8\u5bb3\u3057\u306a\u3044\u3053\u3068\u306e\u4fdd\u8a3c<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff28\u3015<\/strong><\/span><br \/>\n<strong>\u4e8c\u56fd\u9593\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff18<\/strong><\/span>\u3000\u4e8c\u56fd\u9593APA\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u5c65\u884c<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff29\u3015<\/strong><\/span><br \/>\n<strong>\u7d0d\u7a0e\u8005\u306eMAP\u53c8\u306fAPA\u306b\u304a\u3051\u308b\u4ed6\u7d0d\u7a0e\u5e74\u3078\u306e\u5f71\u97ff\u8003\u616e\u6b20\u5982<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff19<\/strong><\/span>\u3000\u8907\u6570\u5e74\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u7533\u7acb\u3066\u53ca\u3073\u30ed\u30fc\u30eb\u30d0\u30c3\u30afAPA\u306e\u5c65\u884c<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff2a\u3015<\/strong><\/span><br \/>\n<strong>MAP\u5229\u7528\u306b\u4fc2\u308b\u624b\u7d9a\u306e\u8907\u96d1\u6027\u3001\u53ca\u3073\u900f\u660e\u6027\u306e\u4e0d\u8db3<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>10<\/strong><\/span>\u3000\u53c2\u52a0\u56fd\u306f\u3001MAP\u5229\u7528\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u30fb\u624b\u7d9a\u7c21\u7d20\u5316\u306b\u95a2\u3059\u308b\u5b9f\u52b9\u7684\u306a\u76f8\u4e92\u5354\u8b70\u30de\u30cb\u30e5\u30a2\u30eb\u306b\u542b\u307e\u308c\u308b\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u3092\u63a1\u7528\u3059\u308b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff2b\u3015<\/strong><\/span><br \/>\n<strong>\u76f8\u4e92\u5354\u8b70\u7533\u7acb\u3066\u306e\u969b\u306b\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u60c5\u5831\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>11<\/strong><\/span>\u3000\u63d0\u51fa\u3059\u3079\u304d\u60c5\u5831\u306e\u6700\u4f4e\u9650\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u63d0\u4f9b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff2c\u3015<\/strong><\/span><br \/>\n<strong>\u56fd\u5185\u6cd5\u53ca\u3073\u6761\u7d04\u4e0a\u3067\u53cd\u6feb\u7528\u6761\u9805\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u4e92\u5354\u8b70\u5229\u7528\u6a29\u5229\u306e\u4e0d\u660e\u78ba\u6027<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>12<\/strong><\/span>\u3000\u53cd\u6feb\u7528\u6761\u9805\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306e\u76f8\u4e92\u5354\u8b70\u5229\u7528\u53ef\u80fd\u6027\u306e\u660e\u78ba\u5316<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff2d\u3015<\/strong><\/span><br \/>\n<strong>\u5f53\u5c40\u306b\u3088\u3063\u3066\u4e00\u65b9\u7684\u306b\u7570\u8b70\u5426\u8a8d\u3055\u308c\u308b\u4e8b\u6848<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>13<\/strong><\/span>\u3000\u7d0d\u7a0e\u8005\u306e\u7570\u8b70\u306e\u6b63\u5f53\u6027\u304c\u4e21\u56fd\u5f53\u5c40\u306b\u3088\u308a\u63a8\u5b9a\u7684\u306b\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u306e\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>14<\/strong><\/span>\u3000\u300c\u7d0d\u7a0e\u8005\u306e\u7570\u8b70\u304c\u6b63\u5f53\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u5834\u5408\u300d\u3068\u3044\u3046\u6587\u8a00\u306e\u610f\u5473\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>15<\/strong><\/span>\u3000\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5f53\u5c40\u306b\u5bfe\u3057MAP\u652f\u63f4\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308bOECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\uff11\u9805\u306e\u4fee\u6b63<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff2e\u3015<\/strong><\/span><br \/>\n<strong>\u56fd\u5185\u6cd5\u4e0a\u306e\u6551\u6e08\u6761\u9805\u5229\u7528\u304c\u76f8\u4e92\u5354\u8b70\u5229\u7528\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>16<\/strong><\/span>\u3000\u76f8\u4e92\u5354\u8b70\u3068\u56fd\u5185\u6cd5\u6551\u6e08\u306e\u95a2\u4fc2\u660e\u78ba\u5316<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff2f\u3015<\/strong><\/span><br \/>\n<strong>\u5fb4\u7a0e\u306b\u304a\u3051\u308b\u8ad6\u70b9<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>17<\/strong><\/span>\u3000\u5fb4\u7a0e\u3068\u76f8\u4e92\u5354\u8b70\u306e\u8ad6\u70b9\u306e\u660e\u78ba\u5316<br \/>\n\u76f8\u4e92\u5354\u8b70\u304c\u30da\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u9593\u306f\u3001\u5fb4\u7a0e\u624b\u7d9a\u3092\u4e00\u6642\u505c\u6b62\u3059\u308b\u653f\u7b56\u7684\u914d\u616e\u3092\u660e\u78ba\u5316<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff30\u3015<\/strong><\/span><br \/>\n<strong>\u76f8\u4e92\u5354\u8b70\u5229\u7528\u306e\u671f\u9593\u5236\u9650<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>18<\/strong><\/span>\u3000\u76f8\u4e92\u5354\u8b70\u5229\u7528\u306e\u671f\u9593\u5236\u9650\u306b\u95a2\u9023\u3059\u308b\u8ad6\u70b9\u306e\u660e\u78ba\u5316<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff31\u3015<\/strong><\/span><br \/>\n<strong>Self-initiated foreign adjustment\u306b\u95a2\u9023\u3059\u308b\u8ad6\u70b9<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>19<\/strong><\/span>\u3000Self-initiated foreign adjustment\u3068\u76f8\u4e92\u5354\u8b70\u306b\u95a2\u9023\u3059\u308b\u8ad6\u70b9\u306e\u660e\u78ba\u5316<br \/>\n\u81ea\u5df1\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4e8c\u91cd\u8ab2\u7a0e\u304c\u76f8\u4e92\u5354\u8b70\u306e\u4e0b\u3067\u89e3\u6c7a\u3055\u308c\u308b\u72b6\u6cc1\u3092\u660e\u78ba\u5316\u3057\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u7684\u8abf\u6574\u3092\u6c7a\u5b9a\u3057\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3092\u4fdd\u8a3c<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff32\u3015<\/strong><\/span><br \/>\n<strong>MAP\u4e8b\u6848\u306e\u89e3\u6c7a\u306b\u5bfe\u3059\u308b\u539f\u5247\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u4e0d\u8db3<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>20<\/strong><\/span>\u3000\u53c2\u52a0\u56fd\u306fMAP\u4e8b\u6848\u306e\u89e3\u6c7a\u306b\u5bfe\u3059\u308b\u539f\u5247\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u4fdd\u8a3c\u306b\u5bfe\u3059\u308b\u69d8\u3005\u306a\u65b9\u6cd5\u3092\u30b3\u30df\u30c3\u30c8\u3059\u308b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff33\u3015<\/strong><\/span><br \/>\n<strong>\u5f53\u5c40\u306e\u5354\u8abf\u3001\u900f\u660e\u6027\u3001\u5354\u529b\u95a2\u4fc2\u306e\u4e0d\u8db3<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>21<\/strong><\/span>\u3000\u5f53\u5c40\u306e\u5354\u8abf\u3001\u900f\u660e\u6027\u3001\u5354\u529b\u95a2\u4fc2\u306e\u6539\u5584<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff34\u3015<\/strong><\/span><br \/>\n<strong>\u5168\u76f8\u4e92\u5354\u8b70\u4e8b\u6848\u306e\u89e3\u6c7a\u3092\u4fdd\u8a3c\u3059\u308bMAP\u4ef2\u88c1\u306e\u3088\u3046\u306a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>22<\/strong><\/span>\u3000MAP\u4ef2\u88c1\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u306e\u5897\u5927<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>23<\/strong><\/span>\u3000\u76f8\u4e92\u5354\u8b70\u306e\u4ef2\u88c1\u6761\u9805\u306e\u7bc4\u56f2\u9650\u5b9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>24<\/strong><\/span>\u3000\u6761\u7d04\u653f\u7b56\u306e\u5909\u66f4\u3092\u53d7\u3051\u305fMAP\u4ef2\u88c1\u63a1\u7528\u306e\u4fc3\u9032<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>25<\/strong><\/span>\u3000\u76f8\u4e92\u5354\u8b70\u4ef2\u88c1\u3068\u56fd\u5185\u6cd5\u6551\u6e08\u306e\u8abf\u6574\u660e\u78ba\u5316\uff08\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u63d0\u793a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>26<\/strong><\/span>\u3000\u9069\u5207\u306a\u72b6\u6cc1\u4e0b\u3067MAP\u4ef2\u88c1\u5ef6\u671f\u3092\u8a8d\u3081\u308b\u3079\u304f\u7b2c25\u6761\uff15\u9805\u3092\u4fee\u6b63<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>27<\/strong><\/span>\u3000\u8abf\u505c\u8005\u306e\u6307\u540d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>28<\/strong><\/span>\u3000\u6a5f\u5bc6\u4fdd\u6301\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>29<\/strong><\/span>\u3000\u4ef2\u88c1\u6c7a\u5b9a\u65b9\u5f0f\u201cIndependent Opinion\u201d\u3068\u201cFinal Offer\u201d\u306e\u5404\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u8aac\u660e\u3092\u3057\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5c55\u958b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>30<\/strong><\/span>\u3000\u7570\u306a\u308b\u4ef2\u88c1\u6c7a\u5b9a\u65b9\u5f0f\u306b\u7d50\u3073\u4ed8\u3044\u305f\u30a8\u30d3\u30c7\u30f3\u30b9\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5c55\u958b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>31<\/strong><\/span>\u3000\u53c2\u52a0\u56fd\u306f\u4ef2\u88c1\u8abf\u505c\u8005\u306b\u5bfe\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u8907\u5408\u7684\u3001\u5076\u767a\u7684\u3001\u7dcf\u5408\u7684\u4e8b\u9805\u3092\u53d6\u308a\u6271\u3046\u304b\u306b\u95a2\u3057\u76f8\u4e92\u5408\u610f\u3057\u305f\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>32<\/strong><\/span>\u3000\u30b3\u30b9\u30c8\u304cMAP\u4ef2\u88c1\u3092\u63a1\u7528\u3059\u308b\u969c\u58c1\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u61f8\u5ff5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u53c2\u52a0\u56fd\u306f\u3053\u308c\u3089\u4e8b\u9805\u306b\u95a2\u3059\u308bOECD\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u5c55\u958b\u3055\u305b\u3001\u305d\u308c\u3089\u306b\u5bfe\u51e6\u3059\u308b\u3068\u3044\u3046\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3001MAP\u4ef2\u88c1\u624b\u7d9a\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u65b9\u6cd5\u3092\u6a21\u7d22\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff35\u3015<\/strong><\/span><br \/>\n<strong>\u30de\u30eb\u30c1\u30e9\u30c6\u30e9\u30ebMAP\u53ca\u3073APA\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>33<\/strong><\/span>\u3000\u4ef2\u88c1\u30d7\u30ed\u30bb\u30b9\u3092\u30de\u30eb\u30c1\u30e9\u30c6\u30e9\u30ebMAP\u306b\u304a\u3044\u3066\u3069\u3046\u5229\u7528\u3059\u3079\u304d\u304b\u306b\u3064\u304d\u3001\u30e2\u30c7\u30eb\u6761\u7d04\u7b2c25\u6761\u53ca\u3073\u30b3\u30e1\u30f3\u30bf\u30ea\u3078\u306e\u5909\u66f4<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\uff36\u3015<\/strong><\/span><br \/>\n<strong>MAP\u306b\u304a\u3051\u308b\u5229\u5b50\u53ca\u3073\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8ad6\u70b9<\/strong><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #333399;\"><strong>34<\/strong><\/span>\u3000MAP\u306b\u304a\u3051\u308b\u5229\u5b50\u3068\u7f70\u5247\u306e\u8003\u5bdf\u306b\u3064\u3044\u3066\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u793a<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7d4c\u56e3\u9023\u306e\u8003\u3048<\/strong><\/h4>\n<p>\u56fd\u969b\u7684\u4e8c\u91cd\u8ab2\u7a0e\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u5927\u304d\u306a\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u5f37\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u901f\u3084\u304b\u306b\u89e3\u6c7a\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f\u6761\u7d04\u306b\u9069\u5408\u3057\u306a\u3044\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u3001\u672c\u6765\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u306b\u8cc7\u3059\u308b\u306f\u305a\u306e\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u4e8c\u56fd\u9593\u76f8\u4e92\u5354\u8b70\u304c\u591a\u304f\u306e\u56fd\u306b\u304a\u3044\u3066\u5fc5\u305a\u3057\u3082\u5b9f\u8cea\u7684\u306b\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u591a\u6570\u306e\u7d0d\u7a0e\u8005\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u56fd\u5185\u6cd5\u4e0a\u306e\u8a34\u8a1f\u306b\u3088\u308b\u89e3\u6c7a\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u304b\u304b\u308b\u72b6\u6cc1\u306e\u4e2d\u3001\u76f8\u4e92\u5354\u8b70\u306e\u5229\u7528\u3092\u59a8\u3052\u3066\u3044\u308b\u69d8\u3005\u306a\u969c\u58c1\u3092\u53d6\u308a\u9664\u304d\u3001\u76f8\u4e92\u5354\u8b70\u3092\u6709\u52b9\u306b\u6a5f\u80fd\u3055\u305b\u3088\u3046\u3068\u3059\u308bOECD\u306e\u4eca\u56de\u306e\u53d6\u308a\u7d44\u307f\u3092\u5168\u9762\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p>\u3068\u308a\u308f\u3051\u3001\u4ed6\u306e\u884c\u52d5\u8a08\u753b\u306e\u7d50\u679c\u3001\u65b0\u305f\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3001\u7d1b\u4e89\u306e\u5897\u52a0\u304c\u4e88\u60f3\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u308c\u3089\u306e\u884c\u52d5\u8a08\u753b\u306e\u5c0e\u5165\u524d\u306b\u3001\u5f37\u3044\u653f\u6cbb\u7684\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u3082\u3063\u3066\u3001\u884c\u52d514\u3067\u793a\u3055\u308c\u308b\u76f8\u4e92\u5354\u8b70\u306e\u52b9\u7387\u6027\u306e\u6539\u5584\u304c\u9054\u6210\u3055\u308c\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u7fa9\u52d9\u7684\u4ef2\u88c1\u6761\u9805\u3082\u542b\u3081\u76f8\u4e92\u5354\u8b70\u306e\u6539\u5584\u304c\u9054\u6210\u3055\u308c\u306a\u3044\u9650\u308a\u306f\u3001\u884c\u52d513\u3067\u793a\u3055\u308c\u305f\u6587\u66f8\u5316\u306b\u3064\u3044\u3066\u3082\u5b9f\u65bd\u3057\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u56fd\u969b\u7684\u4e8c\u91cd\u8ab2\u7a0e\u306e\u89e3\u6c7a\u624b\u6bb5\u3068\u3057\u3066\u306f\u3001\u3059\u3079\u3066\u306e\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u76f8\u4e92\u5354\u8b70\u6761\u9805\u306b\u7fa9\u52d9\u7684\u4ef2\u88c1\u6761\u9805\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u4f55\u3088\u308a\u91cd\u8981\u3067\u3042\u308a\u3001\u5c0e\u5165\u3055\u308c\u308c\u3070\u76f8\u4e92\u5354\u8b70\u306e\u4fc3\u9032\u3001\u7d1b\u4e89\u89e3\u6c7a\u306b\u5927\u304d\u304f\u524d\u9032\u3059\u308b\u3002<\/p>\n<p>\u4ef2\u88c1\u306f\u4ef2\u88c1\u4eba\u306b\u3088\u308b\u4e2d\u7acb\u7684\u306a\u5224\u65ad\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u307e\u305f\u4ef2\u88c1\u4eba\u3092\u4f7f\u3046\u3053\u3068\u306b\u3088\u308a\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u306e\u7d1b\u4e89\u89e3\u6c7a\u306b\u304b\u304b\u308b\u30ea\u30bd\u30fc\u30b9\u8efd\u6e1b\u306b\u3082\u7e4b\u304c\u308b\u3053\u3068\u304b\u3089\u3001\u5148\u9032\u56fd\u306e\u307f\u306a\u3089\u305a\u3001\u65b0\u8208\u56fd\u306b\u3068\u3063\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u306e\u5927\u304d\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u3001\u516c\u8868\u3055\u308c\u305f\u4e8b\u4f8b\u306e\u84c4\u7a4d\u306b\u3088\u308b\u4e88\u898b\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6761\u7d04\u306f\u5404\u56fd\u306e\u4e3b\u6a29\u304c\u4fc2\u308b\u554f\u984c\u3067\u3082\u3042\u308a\u3001\u7fa9\u52d9\u7684\u4ef2\u88c1\u6761\u9805\u306e\u5c0e\u5165\u306fBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u53c2\u52a0\u56fd\u306e\u9593\u3067\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u304c\u53d6\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u72b6\u6cc1\u3092\u4eca\u56de\u306e\u8b70\u8ad6\u306b\u3088\u308aOECD\u304c\u4e57\u308a\u8d8a\u3048\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u516c\u958b\u8a0e\u8b70\u8349\u6848\u3067\u306f\u3001\u53c2\u52a0\u56fd\u304c\u30b3\u30df\u30c3\u30c8\u3067\u304d\u308b\u7fa9\u52d9\u7684\u3067\u306a\u3044\u30df\u30cb\u30de\u30e0\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3001\u76f8\u4e92\u5354\u8b70\u3092\u6709\u52b9\u306b\u6a5f\u80fd\u3055\u305b\u308b\u969b\u306e\u969c\u58c1\u306b\u5bfe\u51e6\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u7b56\u5b9a\u306b\u5411\u3051\u305f\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001OECD\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u8a55\u4fa1\u3059\u308b\u304c\u3001\u671b\u3080\u3079\u304f\u306f\u3001\u3088\u308a\u5b9f\u52b9\u6027\u306e\u3042\u308b\u65b9\u7b56\uff08\u7fa9\u52d9\u7684\u4ef2\u88c1\u6761\u9805\u5c0e\u5165\uff09\u306e\u691c\u8a0e\u3092\u671f\u5f85\u3059\u308b\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u306f\u3001OECD\u30e2\u30c7\u30eb\u6761\u7d04\u4ef2\u88c1\u6761\u9805\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u3078\u306e\u7e54\u308a\u8fbc\u307f\u306b\u3068\u3069\u307e\u3089\u305a\u3001WTO\u540c\u69d8\u306e\u56fd\u969b\u4ef2\u88c1\u5c02\u9580\u6a5f\u95a2\u306e\u8a2d\u7acb\u306b\u3088\u308a\u3001\u76f8\u4e92\u5354\u8b70\u4e8b\u6848\u306e\u4e2d\u306e\u500b\u5225\u554f\u984c\u3092\u4ef2\u88c1\u88c1\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u6848\u89e3\u6c7a\u306e\u8fc5\u901f\u5316\u3068\u554f\u984c\u89e3\u6c7a\u306e\u4e8b\u4f8b\u84c4\u7a4d\u306b\u3088\u308b\u4e88\u6e2c\u53ef\u80fd\u6027\u30fb\u6cd5\u7684\u306a\u88c1\u5b9a\u306e\u5b89\u5b9a\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5404\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u30b3\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<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\/005.html\" target=\"_blank\">BEPS\u884c\u52d514\uff08\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u7b56\u5b9a\uff09\u306b\u4fc2\u308f\u308b\u516c\u958b\u8a0e\u8b70\u8349\u6848\u306b\u5bfe\u3059\u308b\u610f\u898b<\/a>\u300d<br \/>\n<\/div><\/div>\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>2014\u5e7412\u670818\u65e5\u3001OECD\u79df\u7a0e\u59d4\u54e1\u4f1a\u3088\u308a\u516c\u958b\u8a0e\u8b70\u8349\u6848\u300c\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u7b56\u5b9a\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u7d4c\u56e3\u9023\u3067\u306f\u30012015\u5e74\uff11\u670816\u65e5\u306b\u30b3\u30e1\u30f3\u30c8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3002<br 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