{"id":7585,"date":"2013-02-21T10:16:51","date_gmt":"2013-02-21T01:16:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=7585"},"modified":"2022-01-14T15:10:04","modified_gmt":"2022-01-14T06:10:04","slug":"general-rule-article-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-12\/","title":{"rendered":"\u5e73\u621026\u5e74\uff11\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u300d\u306e\u5b9f\u52d9\u3068\u7559\u610f\u70b9\u3010\u7b2c\uff13\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\uff11\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u300d\u306e\u5b9f\u52d9\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: 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\/>\n\u3053\u306e\u305f\u3081\u3001\u5916\u56fd\u304b\u3089\u306e\u60c5\u5831\u4ea4\u63db\u8981\u8acb\u306b\u5fdc\u3048\u308b\u305f\u3081\u306b\u3001\u8cea\u554f\u691c\u67fb\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6211\u304c\u56fd\u3092\u306f\u3058\u3081\u5148\u9032\u8af8\u56fd\u306f\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u8af8\u56fd\u3068\u306f\u79df\u7a0e\u6761\u7d04\u3092\u7d50\u3070\u306a\u3044\u65b9\u91dd\u3092\u57fa\u672c\u7684\u306b\u63a1\u7528\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u5148\u9032\u56fd\u306e\u8cc7\u91d1\u304c\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u306b\u6d41\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u554f\u984c\u610f\u8b58\u306f\u3042\u3063\u305f\u3082\u306e\u306e\u3001\u305d\u3046\u3057\u305f\u8af8\u56fd\u306b\u60c5\u5831\u63d0\u4f9b\u3092\u7a4d\u6975\u7684\u306b\u6c42\u3081\u308b\u3068\u3044\u3046\u52d5\u304d\u306f\u306a\u304b\u3063\u305f\u3002\u591a\u304f\u306e\u95a2\u4fc2\u8005\u306f\u3001\u306f\u3058\u3081\u304b\u3089\u8ae6\u3081\u3066\u3044\u305f\u3068\u8a00\u3063\u3066\u3082\u3088\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u3046\u3057\u305f\u72b6\u6cc1\u304c\u5909\u5316\u3057\u305f\u306e\u306f\u30012008\u5e74\u306b\u767a\u899a\u3057\u305f\uff12\u3064\u306e\u56fd\u969b\u7684\u306a\u8131\u7a0e\u4e8b\u4ef6\u3067\u3042\u308b<span style=\"color: #800080;\">\u203b\uff11<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\u203b\uff11<\/span>\u3000\u7c73\u56fd\u4e0a\u9662\u30b9\u30bf\u30c3\u30d5\u30ec\u30dd\u30fc\u30c8\u300cTax haven banks and U.S. tax compliance\u300d\uff082008\u5e747\u670817\u65e5\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\uff11\u3064\u306f2008\u5e74\uff12\u6708\u306b\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u306e\u738b\u5ba4\u304c\u6240\u6709\u3059\u308bLGT\uff08\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30e9\u30b9\u30c8\uff09\u9280\u884c\u306e\u5143\u5f93\u696d\u54e1\u304c\u30011,400\u540d\u306e\u9867\u5ba2\u60c5\u5831\u3092\u5916\u56fd\u60c5\u5831\u6a5f\u95a2\u306b\u58f2\u308a\u6e21\u3057\u305f\u4e8b\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u30c9\u30a4\u30c4\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u3053\u306e\u3046\u3061600\u4ef6\u304b\u3089700\u4ef6\u306e\u81ea\u56fd\u7d0d\u7a0e\u8005\u95a2\u9023\u306e\u53e3\u5ea7\u60c5\u5831\u3092500\u4e07\u30e6\u30fc\u30ed\u3067\u8cfc\u5165\u3057\u305f\u3002\u305d\u3057\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u305d\u306e\u4e2d\u306e\uff11\u3064\u304c\u3001\u30c9\u30a4\u30c4\u306e\u6709\u540d\u4f01\u696d\u306e\u30c8\u30c3\u30d7\u304c\u8907\u6570\u306e\u53e3\u5ea7\u3092\u7528\u3044\u3066100\u4e07\u30e6\u30fc\u30ed\u306e\u8131\u7a0e\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u902e\u6355\u3055\u308c\u308b\u4e8b\u4ef6\u306b\u767a\u5c55\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u6211\u304c\u56fd\u3067\u3082\u30c9\u30a4\u30c4\u5f53\u5c40\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u60c5\u5831\u306b\u3088\u308a\u3001\u67d0\u79c1\u7acb\u5927\u5b66\u306e\u5143\u7dcf\u9577\u306e\u76f8\u7d9a\u306b\u95a2\u4fc2\u3057\u306615\u5104\u5186\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u7533\u544a\u6f0f\u308c\u306e\u6307\u6458\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u308b<span style=\"color: #800080;\">\u203b\uff12<\/span>\u3002\u7c73\u56fdIRS\u3001\u30a4\u30bf\u30ea\u30a2\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u30b9\u30da\u30a4\u30f3\u3001\u8c6a\u5dde\u5f53\u5c40\u3082\u3001\u540c\u69d8\u306b\u53e3\u5ea7\u60c5\u5831\u306b\u57fa\u3065\u304f\u8abf\u67fb\u3092\u884c\u3063\u305f\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\u203b\uff12<\/span>\u3000\u65e5\u672c\u7d4c\u6e08\u65b0\u805e2010\u5e7411\u6708\uff14\u65e5<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3046\uff11\u3064\u306f\u3001UBS AG\u4e8b\u4ef6\u3067\u3042\u308b\u30022007\u5e74\u307e\u3067UBS\u9280\u884c\u306e\u884c\u54e1\u3067\u3042\u3063\u305fBradley Birkenfeld\u304c\u3001\u4e0a\u9662\u8abf\u67fb\u5c40\u306e\u8077\u54e1\u306b\u5bfe\u3057\u3066\u3001UBS\u306e\u884c\u54e1\u3067\u3042\u3063\u305f\u3068\u304d\u306b\u7c73\u56fd\u5e02\u6c11\u3067\u3042\u308b\u9867\u5ba2\u3068\u306e\u53d6\u5f15\u306b\u95a2\u4fc2\u3057\u305f\u5e83\u7bc4\u56f2\u306b\u53ca\u3076\u554f\u984c\u306b\u3064\u3044\u3066\u60c5\u5831\u3092\u5ba3\u8a93\u4f9b\u8ff0\u3057\u305f\u3068\u3044\u3046\u4e8b\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8cBirkenfeld\u306f2008\u5e74\u306b\u3001\u9867\u5ba2\u3067\u3042\u3063\u305f\u7c73\u56fd\u5e02\u6c11Igor Olenicoff\u3068\u5171\u8b00\u3057\u3066\uff12\u5104\u30c9\u30eb\u306e\u8cc7\u7523\u3092\u30aa\u30d5\u30b7\u30e7\u30a2\u53e3\u5ea7\u306b\u96a0\u3057\u30017.2\u767e\u4e07\u30c9\u30eb\u306e\u7a0e\u3092\u514d\u308c\u305f\u3068\u306e\u5bb9\u7591\u3067\u7c73\u56fd\u306b\u902e\u6355\u3055\u305f\u3002<\/p>\n<p>\u8b70\u4f1a\u306e\u8abf\u67fb\u306b\u5bfe\u3057\u3066UBS\u306f\u7d0420,000\u4ef6\u3001\u91d1\u984d\u306b\u3057\u3066179\u5104\u30c9\u30eb\u306e\u7c73\u56fd\u5e02\u6c11\u3067\u3042\u308b\u9867\u5ba2\u306e\u53e3\u5ea7\u3092\u7ba1\u7406\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u3046\u3061\u7d0419,000\u4ef6\u304cQI\uff08\u9069\u683c\u4ef2\u4ecb\uff09\u5236\u5ea6\u306b\u3088\u308b\u5831\u544a\u3092\u3057\u3066\u3044\u306a\u3044Undeclared account\u3067\u3042\u308b\u3068\u8a8d\u3081\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u7c73\u56fd\u8ab2\u7a0e\u5f53\u5c40\u304cUBS\u9280\u884c\u306b\u5bfe\u3057\u3066\u3059\u3079\u3066\u306e\u7c73\u56fd\u4eba\u9867\u5ba2\u306e\u60c5\u5831\u958b\u793a\u3092\u6c42\u3081\u308bJohn Doe\u30b5\u30e2\u30f3\u30ba\uff08\u540d\u5b9b\u4eba\u6c0f\u540d\u3092\u7279\u5b9a\u3057\u306a\u3044\u53ec\u559a\u72b6\uff09\u306e\u767a\u884c\u3092\u30d5\u30ed\u30ea\u30c0\u5dde\u306e\u5730\u65b9\u88c1\u5224\u6240\u306b\u8a34\u3048\u3066\u8a8d\u3081\u3089\u308c\u305f\u3002\u53ec\u559a\u72b6\u306f\u767a\u884c\u3055\u308c\u305f\u304c\u3001UBS\u306f\u9867\u5ba2\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306f\u30b9\u30a4\u30b9\u306e\u6cd5\u5f8b\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3068\u3057\u3066\u62d2\u5426\u3057\u305f\u305f\u3081\u3001\u305d\u306e\u57f7\u884c\u3092\u3081\u3050\u3063\u3066\u7c73\u56fd\u653f\u5e9c\u3068\u30b9\u30a4\u30b9\u653f\u5e9c\u306e\u9593\u306e\u5916\u4ea4\u4ea4\u6e09\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u306f2010\u5e74\u306b\u7c73\u56fd\u3068\u30b9\u30a4\u30b9\u3068\u306e\u9593\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6539\u6b63\u3057\u3001\u30b9\u30a4\u30b9\u304c\u7c73\u56fd\u306b\u7c73\u56fd\u4eba\u9867\u5ba2\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u5f62\u3067\u6c7a\u7740\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">UBS\u306f2009\u5e74\u306b\u5211\u4e8b\u8a34\u8ffd\u3092\u514d\u308c\u308b\u898b\u8fd4\u308a\u3068\u3057\u3066\u30014,000\u4eba\u5206\u4ee5\u4e0a\u306e\u53e3\u5ea7\u540d\u7fa9\u8005\u60c5\u5831\u3092IRS\u306b\u63d0\u4f9b\u3057\u3001\u548c\u89e3\u91d1\u3068\u3057\u30667\u61b68,000\u4e07\u30c9\u30eb\u3092\u652f\u6255\u3063\u305f<span style=\"color: #800080;\">\u203b\uff13<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\u203b\uff13<\/span>\u3000 New York Times, 2012\u5e749\u670811\u65e5\u2018Whistle-Blower Awarded $104 Million by I.R.S.\u2019<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Birkenfeld\u306f40\u30f6\u6708\u306e\u7981\u56fa\u5211\u306b\u51e6\u305b\u3089\u308c\u305f\u304c\u3001IRS\u306f\u5185\u56fd\u6b73\u5165\u6cd57623\u6761\u306b\u57fa\u3065\u3044\u3066\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u306b\u5bfe\u3059\u308b\u5831\u5968\u91d1\u3068\u3057\u3066\u3001Birkenfeld\u306b\uff11\u61b6400\u4e07\u30c9\u30eb\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">UBS\u304b\u3089\u53e3\u5ea7\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5f8c\u3001IRS\u306f\u8abf\u67fb\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001\u7c73\u56fd\u5e02\u6c11\u304c\u56fd\u5916\u8ca1\u7523\u306e\u958b\u793a\u6f0f\u308c\u304c\u3042\u308b\u3053\u3068\u3092\u8a8d\u3081\u305f\u5834\u5408\u306b\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8efd\u6e1b\u3059\u308b\u3068\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u767a\u8868\u3057\u305f\u3002IRS\u306e\u767a\u8868\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u7d50\u679c33,000\u4eba\u4ee5\u4e0a\u304c\u672a\u5831\u544a\u306e\u56fd\u5916\u8ca1\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a8d\u3081\u3001\u4fee\u6b63\u7533\u544a\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3088\u308a50\u5104\u30c9\u30eb\u4ee5\u4e0a\u306e\u7a0e\u53ce\u304c\u4e0a\u304c\u3063\u305f<span style=\"color: #800080;\">\u203b\uff14<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\u203b\uff14<\/span>\u3000<\/span><span style=\"font-size: 12px;\">Wall Street Journal,\u00a0<\/span><span style=\"font-size: 12px;\">2012\u5e749\u670811\u65e5 \u2018Whistleblower Gets $104 Million\u2019<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3046\u3057\u305f\u52d5\u304d\u3068\u4e26\u884c\u3057\u3066\u3001OECD\u306e\u79df\u7a0e\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u60c5\u5831\u4ea4\u63db\u306b\u95a2\u3059\u308b\uff62\u56fd\u969b\u7684\u306b\u5408\u610f\u3055\u308c\u305f\u79df\u7a0e\u57fa\u6e96\uff63\u3068\u547c\u3070\u308c\u308b\u65b0\u3057\u3044\u60c5\u5831\u4ea4\u63db\u306e\u57fa\u6e96\u304c\u5f62\u6210\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u306e\u7279\u5fb4\u306f\u3001<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#008000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08a\uff09\u3000\u8981\u8acb\u3092\u53d7\u3051\u305f\u56fd\u304c\u81ea\u56fd\u306e\u5229\u76ca\u304c\u306a\u304f\u3066\u3082\u3001\u4ed6\u56fd\u306e\u305f\u3081\u306b\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u7fa9\u52d9\u3092\u660e\u8a18\u3057\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08b\uff09\u3000\u8981\u8acb\u3092\u53d7\u3051\u305f\u56fd\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u4fdd\u6709\u3059\u308b\u60c5\u5831\u3067\u3042\u308b\u3068\u3044\u3046\u3060\u3051\u306e\u7406\u7531\u3067\u3001\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u62d2\u3093\u3067\u306f\u306a\u3089\u306a\u3044\u65e8\u3092\u660e\u8a18\u3057\u305f\u3053\u3068<\/p>\n<\/div>\n\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u65b0\u57fa\u6e96\u304c\u56fd\u969b\u793e\u4f1a\u306b\u53d7\u5bb9\u3055\u308c\u305f\u80cc\u666f\u306b\u306f\u3001\u3055\u3089\u306b2008\u5e74\u79cb\u4ee5\u964d\u3001\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u306b\u7aef\u3092\u767a\u3057\u305f\u4e16\u754c\u7684\u306a\u91d1\u878d\u5371\u6a5f\u304c\u767a\u751f\u3057\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u5316\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u4e0d\u900f\u660e\u306a\u8cc7\u91d1\u306e\u6d41\u308c\u304c\u56fd\u969b\u793e\u4f1a\u306e\u4e2d\u3067\u554f\u984c\u8996\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>2009\u5e74\uff14\u6708\u306b\u958b\u50ac\u3055\u308c\u305fG20\u30b5\u30df\u30c3\u30c8\u306b\u304a\u3044\u3066\u300c\u9280\u884c\u6a5f\u5bc6\u306e\u6642\u4ee3\u306f\u7d42\u308f\u3063\u305f\u300d\u3068\u306e\u5ba3\u8a00\u304c\u767a\u305b\u3089\u308c\u3001\u305d\u306e\u5f8c\u3001OECD\u65b0\u57fa\u6e96\u306b\u3088\u308b\u60c5\u5831\u4ea4\u63db\u898f\u5b9a\u306e\u898b\u76f4\u3057\u3084\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u56fd\u3068\u306e\u9593\u306e\u591a\u6570\u306e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u304c\u7de0\u7d50\u3055\u308c\u308b\u306b\u81f3\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u6211\u304c\u56fd\u3082\u3001\u4e3b\u3068\u3057\u30662005\u5e74\u4ee5\u964d\u306e\u79df\u7a0e\u6761\u7d04\u306e\u65b0\u898f\u306e\u7de0\u7d50\u30fb\u65e2\u5b58\u6761\u7d04\u306e\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u60c5\u5831\u4ea4\u63db\u306b\u969b\u3057\u3066\u306e\u3001\u81ea\u56fd\u306e\u8ab2\u7a0e\u5229\u76ca\u306b\u3088\u308b\u5236\u9650\u306e\u64a4\u5ec3\u53ca\u3073\u91d1\u878d\u6a5f\u95a2\u4fdd\u6709\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3001\u3068\u3044\u3046\u70b9\u3092\u660e\u8a18\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u30d0\u30df\u30e5\u30fc\u30c0\u3001\u30d0\u30cf\u30de\u3001\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3001\u30de\u30f3\u5cf6\u3001\u30b8\u30e3\u30fc\u30b8\u30fc\u3001\u30ac\u30fc\u30f3\u30b8\u30fc\u3001\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3<span style=\"color: #800080;\">\u203b\uff15<\/span>\u3068\u3044\u3063\u305f\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u56fd\u3068\u306e\u9593\u3067\u3001\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\u203b\uff15<\/span>\u3000\u30b5\u30e2\u30a2\u72ec\u7acb\u56fd\u3068\u306e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u306f2012\u5e749\u67084\u65e5\u306b\u57fa\u672c\u5408\u610f\u306b\u9054\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u8abf\u67fb\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u3053\u308c\u3089\u306e\u56fd\u306b\u6240\u5728\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u3084\u4f1a\u793e\u3068\u306e\u9593\u3067\u306e\u9001\u91d1\u3084\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u4e0d\u5be9\u306a\u70b9\u304c\u3042\u308c\u3070\u3001\u76f8\u624b\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u3001\u7591\u554f\u70b9\u306e\u89e3\u660e\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u53ce\u96c6\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30b9\u30a4\u30b9\u3082\u4ee5\u524d\u306f\u9280\u884c\u79d8\u5bc6\u3092\u76fe\u306b\u9280\u884c\u53e3\u5ea7\u60c5\u5831\u306f\u63d0\u4f9b\u3057\u306a\u304b\u3063\u305f\u304c\u3001\u4ee5\u4e0a\u306b\u8ff0\u3079\u305f\u3088\u3046\u306a\u56fd\u969b\u7684\u306a\u52d5\u304d\u306e\u4e2d\u3067\u65b9\u91dd\u8ee2\u63db\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u3001\u79df\u7a0e\u6761\u7d04\u6539\u6b63\u306b\u5fdc\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u306e\u7d50\u679c\u3001\u65e5\u672c\u3068\u306e\u6761\u7d04\u3082\u6539\u6b63\u3055\u308c\u3001\u65e5\u672c\u306e\u8ab2\u7a0e\u5f53\u5c40\u304c\u30b9\u30a4\u30b9\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u3001\u65e5\u672c\u306e\u7d0d\u7a0e\u8005\u306e\u30b9\u30a4\u30b9\u306b\u3042\u308b\u9280\u884c\u53e3\u5ea7\u306e\u60c5\u5831\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u65e5\u672c\u30fb\u30b9\u30a4\u30b9\u9593\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u306f2011\u5e7412\u6708\uff11\u65e5\u306b\u767a\u52b9\u3057\u3066\u304a\u308a<span style=\"color: #800080;\">\u203b\uff16<\/span>\u3001\u6539\u6b63\u5f8c\u306e\u898f\u5b9a\u306b\u3088\u308b\u60c5\u5831\u306e\u4ea4\u63db\u306f\u30012012\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u8ab2\u7a0e\u5e74\u5ea6\u306b\u3064\u3044\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\u203b\uff16<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/sy231201sw_1.htm\" target=\"_blank\">http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/sy231201sw_1.htm<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#DCDCDC;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3014\u53c2\u8003\u3015\u6211\u304c\u56fd\u306e\u79df\u7a0e\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">2012\u5e7410\u6708\u672b\u73fe\u572853\u306e\u6761\u7d04\u304c\u3042\u308a\u300164\u30f6\u56fd\u30fb\u5730\u57df\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4e0b\u8a18\u306e\u56f3\u4e2d\u306b\u306f\u306a\u3044\u304c\u30012012\u5e7411\u6708\u304b\u3089\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\uff082013\u5e74\uff11\u670815\u65e5\uff09\u307e\u3067\u306e\u9593\u3001\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u3068\u306e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u304c\u767a\u52b9\u3057\u3066\u3044\u308b\uff082012\u5e7412\u670829\u65e5\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u3000\u65e7\u30bd\u9023\u7b49\u3068\u306e\u6761\u7d04\u304c\u7d99\u627f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u300153 \u6761\u7d04\u306b\u5bfe\u3057\u300164\u30f6\u56fd\u30fb\u5730\u57df\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09\u3000\u56f3\u4e2d\u306e\u300c\u203b\u300d\u3092\u4ed8\u3057\u305f\u56fd\u306f\u3001\u79df\u7a0e\u306b\u95a2\u3059\u308b\u60c5\u5831\u4ea4\u63db\u898f\u5b9a\u3092\u4e3b\u4f53\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u30012013\u5e74\uff11\u670815\u65e5\u307e\u3067\u306b\u3001\u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6\u3001\u30aa\u30de\u30fc\u30f3\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3001\u30b5\u30e2\u30a2\u72ec\u7acb\u56fd\u3068\u306e\u60c5\u5831\u4ea4\u63db\u5354\u5b9a\u304c\u57fa\u672c\u5408\u610f\u306b\u9054\u3057\u3066\u304a\u308a\u3001\u4eca\u5f8c\u53cc\u65b9\u306e\u56fd\u306b\u304a\u3051\u308b\u624b\u7d9a\u304d\u3092\u7d4c\u3066\u7f72\u540d\u3055\u308c\u305f\u5f8c\u306b\u3001\u627f\u8a8d\u624b\u7d9a\u3092\u7d4c\u3066\u767a\u52b9\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/182.htm\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7586 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/sozeijoyaku.gif\" alt=\"\" width=\"500\" height=\"260\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/sozeijoyaku.gif 744w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/sozeijoyaku-300x156.gif 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\u51fa\u6240\uff09<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/182.htm\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"font-size: 12px;\">\u3014\u51e1\u4f8b\u3015<br \/>\n\u30fb\u9001\u91d1\u7b49\u6cd5\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u30fb\u9001\u91d1\u7b49\u4ee4\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u30fb\u9001\u91d1\u7b49\u898f\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\u30fb\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u30fb\u901a\u4ee4\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4<br \/>\n\uff08\u4f8b\uff09\u901a\u6cd510\u2460\u4e09\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd510\u6761\uff11\u9805\uff13\u53f7<\/span><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"text-align: center;\"><strong>\u9023\u8f09\u4e88\u5b9a\u9805\u76ee\u3010\u5168\uff18\u56de\u3011<\/strong><\/p>\n<p><span style=\"color: #888888;\"><strong>\u7b2c\uff11\u7ae0\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/span><br \/>\n<span style=\"color: #888888;\">\uff11\uff0d\uff11\u3000\u306f\u3058\u3081\u306b<\/span><br \/>\n<span style=\"color: #888888;\">\uff11\uff0d\uff12\u3000\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/span><br \/>\n<span style=\"color: #888888;\">\uff11\uff0d\uff13\u3000\u5236\u5ea6\u5275\u8a2d\u306e\u80cc\u666f\uff08\u4ee5\u4e0a\u3001\u672c\u7a3f\uff09<\/span><\/p>\n<p><strong>\u7b2c\uff12\u7ae0\u3000\u5236\u5ea6\u306e\u8a73\u7d30\u306a\u5185\u5bb9<\/strong><br \/>\n\uff12\uff0d\uff11\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u306e\u7bc4\u56f2<br \/>\n\uff12\uff0d\uff12\u3000\u8ca1\u7523\u306e\u6240\u5728\u5730\u306e\u5224\u5b9a<br \/>\n\uff12\uff0d\uff13\u3000\u8ca1\u7523\u306e\u4fa1\u984d<br \/>\n\uff12\uff0d\uff14\u3000\u8a18\u8f09\u4e8b\u9805<br \/>\n\uff12\uff0d\uff15\u3000\u52a0\u7b97\u7a0e\u306e\u6e1b\u984d\u30fb\u52a0\u91cd\u63aa\u7f6e<br \/>\n\uff12\uff0d\uff16\u3000\u4fee\u6b63\u7533\u544a\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<br 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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>\u3053\u308c\u307e\u3067\u8ff0\u3079\u3066\u304d\u305f\u3088\u3046\u306b\u3001\u56fd\u7a0e\u5f53\u5c40\u306b\u3068\u3063\u3066\u5c45\u4f4f\u8005\u304c\u4fdd\u6709\u3059\u308b\u56fd\u5916\u8ca1\u7523\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u8cea\u554f\u691c\u67fb\u6a29\u306e\u53ca\u3076\u306e\u304c\u65e5\u672c\u306e\u9818\u571f\u5185\u306b\u9650\u3089\u308c\u308b\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u60c5\u5831\u4ea4\u63db\u306b\u3082\u9650\u754c\u304c\u3042\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u3063\u305f\u3002<br \/>\n\u3053\u306e\u307e\u307e\u3067\u306f\u3001\u5c45\u4f4f\u8005\u306b\u56fd\u5916\u8ca1\u7523\u5831\u544a\u7fa9\u52d9\u3092\u8ab2\u3057\u3066\u3082\u3001\u6b63\u78ba\u6027\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u624b\u6bb5\u304c\u306a\u3044\u306e\u3067\u306f\u5b9f\u52b9\u6027\u304c\u306a\u304f\u3001\u201c\u753b\u306b\u63cf\u3044\u305f\u9905\u201d\u306b\u306a\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\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":[184,177,167,181,290],"tags":[431,377,354,322],"backnumber":[1682],"series":[1116],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:04:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/7585"}],"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=7585"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/7585\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=7585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=7585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=7585"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=7585"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=7585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}