{"id":79676,"date":"2015-10-15T10:20:04","date_gmt":"2015-10-15T01:20:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=79676"},"modified":"2016-01-28T11:52:10","modified_gmt":"2016-01-28T02:52:10","slug":"international-article-49","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-49\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c24\u56de\u3011\u300cBEPS\u6700\u7d42\u5831\u544a\u66f8\u3068\u4eca\u5f8c\u306e\u52d5\u5411\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\u7b2c24\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cBEPS\u6700\u7d42\u5831\u544a\u66f8\u3068\u4eca\u5f8c\u306e\u52d5\u5411\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\u300015\u306e\u884c\u52d5\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u4eca\u5f8c\u306e\u4e88\u60f3\u3055\u308c\u308b\u5bfe\u5fdc<\/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>OECD\u52a0\u76df\u56fd\u306b\u4e2d\u56fd\u3001\u30a4\u30f3\u30c9\u3001\u30ed\u30b7\u30a2\u7b49\u306eOECD\u975e\u52a0\u76df\u306e\uff18\u30f6\u56fd\u304c\u53c2\u52a0\u3057\u3066\u9032\u3081\u3089\u308c\u3066\u304d\u305fBEPS\uff08Base Erosion and Profit Shifting\uff1d\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u300110\u6708\uff15\u65e5\u306b1,600\u30da\u30fc\u30b8\u3092\u8d85\u3048\u308b\u6700\u7d42\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u3001\u4e00\u5fdc\u3001\u5b8c\u7d50\u3057\u305f\u3002<\/p>\n<p>BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u3082\u3068\u3082\u3068\u6b27\u5dde\u306b\u304a\u3044\u3066\u7c73\u56fd\u7cfb\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u3001\u8907\u6570\u306e\u56fd\u3005\u3092\u7d50\u3076\u8907\u96d1\u306a\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u99c6\u4f7f\u3057\u3001\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u56fd\u306b\u304a\u3051\u308b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u3066\u3044\u305f\u3053\u3068\u3092\u7aef\u7dd2\u3068\u3057\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u5c01\u6bba\u3059\u308b\u305f\u3081\u306b\u3001\u5148\u9032\u56fd\u306e\u307f\u306a\u3089\u305a\u9014\u4e0a\u56fd\u3092\u4ee3\u8868\u3059\u308b\u8af8\u56fd\u3082\u53c2\u52a0\u3057\u3001\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u7d4c\u6e08\u5b9f\u614b\u306b\u5373\u3057\u305f\u8ab2\u7a0e\u3092\u5b9f\u73fe\u3059\u308b\u65b0\u305f\u306a\u30eb\u30fc\u30eb\u3092\u7db2\u7f85\u7684\u306b\u69cb\u7bc9\u3057\u3088\u3046\u3068\u3059\u308b\u8a66\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u300015\u306e\u884c\u52d5\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u8ca1\u52d9\u7701\u306e\u8aac\u660e\u306b\u5f93\u3063\u3066\u6574\u7406\u3059\u308b\u306a\u3089\u3070\u300115\u306e\u884c\u52d5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\uff13\u5206\u91ce\u3001\uff16\u9805\u76ee\u306b\u5206\u3051\u3089\u308c\u308b\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u5b9f\u4f53\u6cd5\u7684\u5074\u9762\u3009<\/strong><\/h4>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306f\u4fa1\u5024\u304c\u5275\u9020\u3055\u308c\u308b\u3068\u3053\u308d\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3079\u304d\u3068\u306e\u89b3\u70b9\u304b\u3089\u3001\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u3092\u518d\u69cb\u7bc9\u3059\u308b\u3082\u306e\u3002\u4f01\u696d\u304c\u8abf\u9054\u30fb\u751f\u7523\u30fb\u8ca9\u58f2\u30fb\u7ba1\u7406\u7b49\u306e\u62e0\u70b9\u3092\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u5c55\u958b\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u9593\u53d6\u5f15\u3092\u901a\u3058\u305f\u79df\u7a0e\u56de\u907f\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u4e2d\u3001\u7d4c\u6e08\u6d3b\u52d5\u306e\u5b9f\u614b\u306b\u5373\u3057\u305f\u8ab2\u7a0e\u3092\u91cd\u8996\u3059\u308b\u30eb\u30fc\u30eb\u3092\u7b56\u5b9a\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#333399;\"><\/div>\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:#333399;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u96fb\u5b50\u7d4c\u6e08\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u96fb\u5b50\u7d4c\u6e08\u306b\u4f34\u3046\u9593\u63a5\u7a0e\u306b\u4fc2\u308b\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u6d77\u5916\u304b\u3089\u306eB2C\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u7b56\u5b9a\u3002\u4e00\u65b9\u3001\u76f4\u63a5\u7a0e\u306b\u4fc2\u308b\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e<strong>\uff08\uff12\uff09<\/strong>\uff5e<strong>\uff08\uff16\uff09<\/strong>\u306e\u52e7\u544a\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u5bfe\u5fdc\u53ef\u80fd\u3067\u3042\u308a\u3001\u7269\u7406\u7684\u65bd\u8a2d\u3092\u4f34\u308f\u306a\u3044\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3057\u3001PE\uff08Permanent Establishment\uff09\u3068\u3044\u3046\u73fe\u884c\u306e\u7269\u7406\u7684\u6982\u5ff5\u3092\u8d85\u3048\u3066\u4e8b\u696d\uff08\uff1d\u8ab2\u7a0e\uff09\u306e\u5834\u6240\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u672a\u3060\u96fb\u5b50\u7d4c\u6e08\u306f\u305d\u3053\u307e\u3067\u306e\u767a\u5c55\u6bb5\u968e\u306b\u81f3\u3063\u3066\u304a\u3089\u305a\u3001\u73fe\u6642\u70b9\u3067\u306f\u4e0d\u8981\u3068\u7d50\u8ad6\u3065\u3051\u3089\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d5\uff11\uff1a\u96fb\u5b50\u7d4c\u6e08\u306e\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc<\/p>\n<\/div>\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:#333399;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5404\u56fd\u5236\u5ea6\u306e\u56fd\u969b\u7684\u4e00\u8cab\u6027\u306e\u78ba\u7acb<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5404\u56fd\u9593\u306e\u7a0e\u5236\u306e\u9699\u9593\u3092\u5229\u7528\u3057\u305f\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u5404\u56fd\u304c\u5354\u8abf\u3057\u3066\u56fd\u5185\u7a0e\u5236\u306e\u56fd\u969b\u7684\u8abf\u548c\u3092\u56f3\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; 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text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d5\uff16\uff1a\u6761\u7d04\u6feb\u7528\u306e\u9632\u6b62<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d5\uff17\uff1a\u4eba\u70ba\u7684\u306aPE\u8a8d\u5b9a\u56de\u907f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d5\uff18\uff0d10\uff1a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u4fa1\u5024\u5275\u9020\u306e\u4e00\u81f4<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u624b\u7d9a\u6cd5\u7684\u5074\u9762\u3009<\/strong><\/h4>\n<p>\u5404\u56fd\u653f\u5e9c\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u5411\u4e0a\u3092\u56f3\u308b\u3082\u306e\u3002\u4f8b\u3048\u3070\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u6d3b\u52d5\u30fb\u7d0d\u7a0e\u5b9f\u614b\u306e\u628a\u63e1\u306e\u305f\u3081\u306e\u5404\u56fd\u9593\u306e\u60c5\u5831\u5171\u6709\u7b49\u306e\u5354\u8abf\u67a0\u7d44\u307f\u306e\u69cb\u7bc9\u7b49\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#800000;\"><\/div>\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:#800000;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u900f\u660e\u6027\u306e\u5411\u4e0a<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u56fd\u969b\u7684\u306a\u5354\u8abf\u306e\u3082\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6d3b\u52d5\u3084\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u5236\u5ea6\u306e\u69cb\u7bc9\u3092\u56f3\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d5\uff15\uff1a\u30eb\u30fc\u30ea\u30f3\u30b0\uff08\u4f01\u696d\u3068\u5f53\u5c40\u9593\u306e\u4e8b\u524d\u5408\u610f\uff09\u306b\u4fc2\u308b\u81ea\u767a\u7684\u60c5\u5831\u4ea4\u63db<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d511\uff1aBEPS\u95a2\u9023\u306e\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u5206\u6790\u65b9\u6cd5\u306e\u78ba\u7acb<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d512\uff1a\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u7fa9\u52d9\u7684\u958b\u793a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d513\uff1a\u591a\u56fd\u7c4d\u4f01\u696d\u60c5\u5831\u306e\u5831\u544a\u5236\u5ea6\uff08\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u4fc2\u308b\u6587\u66f8\u5316\uff09<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#006400;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7d1b\u4e89\u89e3\u6c7a\uff0d\u4f01\u696d\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u6392\u9664\u3068\u4e88\u898b\u53ef\u80fd\u6027\u306e\u78ba\u4fdd\u3009<\/strong><\/h4>\n<p>\u79df\u7a0e\u306b\u4fc2\u308b\u7d1b\u4e89\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u624b\u7d9a\u3092\u69cb\u7bc9\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4eca\u56de\u306eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8fc5\u901f\u306a\u5b9f\u65bd\u3092\u78ba\u4fdd\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\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:#006400;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u6cd5\u7684\u5b89\u5b9a\u6027\u306e\u5411\u4e0a<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">BEPS\u5bfe\u6297\u63aa\u7f6e\u306b\u3088\u3063\u3066\u4e88\u671f\u305b\u306c\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u7b49\u306e\u4e0d\u78ba\u5b9f\u6027\u3092\u6392\u9664\u3057\u3001\u4e88\u898b\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\u7d1b\u4e89\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306e\u76f8\u4e92\u5354\u8b70\u624b\u7d9a\u3092\u3088\u308a\u5b9f\u52b9\u7684\u306a\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3092\u56f3\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d514\uff1a\u3088\u308a\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u69cb\u7bc9<\/p>\n<\/div>\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:#006400;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff16\uff09\u3000BEPS\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">BEPS\u884c\u52d5\u8a08\u753b\u3092\u901a\u3058\u3066\u7b56\u5b9a\u3055\u308c\u308b\u5404\u7a2e\u52e7\u544a\u306e\u5b9f\u65bd\u306e\u305f\u3081\u306b\u306f\u3001\u5404\u56fd\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u6539\u6b63\u304c\u5fc5\u8981\u306a\u3082\u306e\u304c\u3042\u308b\u304c\u3001\u4e16\u754c\u3067\u7121\u6570\u306b\u3042\u308b\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u306e\u6539\u5b9a\u306b\u306f\u81a8\u5927\u306a\u6642\u9593\u3092\u8981\u3059\u308b\u3053\u3068\u304b\u3089\u3001BEPS\u5bfe\u6297\u63aa\u7f6e\u3092\u52b9\u7387\u7684\u306b\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u591a\u56fd\u9593\u5354\u5b9a\u30922016\u5e74\u672b\u307e\u3067\u306b\u7b56\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3007\u884c\u52d515\uff1a\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4eca\u5f8c\u306e\u4e88\u60f3\u3055\u308c\u308b\u5bfe\u5fdc<\/strong><\/h4>\n<p>15\u306e\u884c\u52d5\u306f\u3001\u3044\u305a\u308c\u3082\u4f55\u3089\u304b\u306e\u610f\u5473\u3067\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u6709\u52b9\u306b\u5bfe\u51e6\u3057\u3088\u3046\u3068\u3059\u308b\u305f\u3081\u306e\u8a66\u307f\u3067\u3042\u308a\u3001\u3053\u308c\u304b\u3089\u306e\u4f5c\u696d\u3082\u542b\u3081\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3001\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u3001\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u56fd\u969b\u8ab2\u7a0e\u306e\u57fa\u672c\u7684\u67a0\u7d44\u307f\u3092\u5927\u304d\u304f\u6539\u3081\u308b\u3082\u306e\u3068\u306a\u308b\u3002<\/p>\n<p>15\u306e\u884c\u52d5\u306e\u4e2d\u306b\u306f\u3001OECD\u52a0\u76df\u56fd\u306b\u5bfe\u3057\u3066\u6cd5\u7684\u306a\u5bfe\u5fdc\u3092\u6c42\u3081\u308b\u52e7\u544a\u3068\u306a\u308b\u3082\u306e\u3084\u3001\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u3084\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u6b63\u3042\u308b\u3044\u306f\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a\u306a\u3069\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u73fe\u884c\u79df\u7a0e\u6cd5\u4ee4\u306e\u6539\u5909\u3092\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u304c\u6570\u591a\u304f\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5404\u884c\u52d5\u306b\u3064\u3044\u3066\u306e\u4eca\u5f8c\u306e\u308f\u304c\u56fd\u306e\u5bfe\u5fdc\u3092\u4e88\u60f3\u3059\u308b\u306a\u3089\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3082\u306e\u3068\u601d\u308f\u308c\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d5\uff11\uff1a\u96fb\u5b50\u7d4c\u6e08\u306e\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5bfe\u5fdc\u6e08\u307f\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3055\u3089\u306b\u3001\u8d8a\u5883\u5f79\u52d9\u6d88\u8cbb\u7a0e\u306e\u4e00\u90e8\u624b\u76f4\u3057\uff08\u56fd\u5916\u652f\u5e97\u304c\u53d7\u3051\u308b\u5f79\u52d9\u63d0\u4f9b\u306e\u53d6\u6271\u7b49\uff09\u304c\u3042\u308a\u5f97\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d5\uff12\uff1a\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u30fb\u30df\u30b9\u30de\u30c3\u30c1\u53d6\u6c7a\u3081\u306e\u52b9\u679c\u306e\u7121\u52b9\u5316<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5bfe\u5fdc\u6e08\u307f\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u640d\u91d1\u7b97\u5165\u914d\u5f53\u4ee5\u5916\u306e\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u5546\u54c1\u30fb\u4e8b\u696d\u4f53\u3092\u901a\u3058\u305fBEPS\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u304c\u672a\u89e3\u6c7a\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d5\uff13\uff1a\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u5f37\u5316<\/strong><\/h4>\n<p>\u4eca\u5f8c\u3001\u6cd5\u6539\u6b63\u306e\u8981\u5426\u3092\u542b\u3081\u691c\u8a0e\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u884c\u52d5\uff13\u304c\u63d0\u6848\u3059\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306f\u5bfe\u8c61\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u306e\u5185\u5bb9\u306b\u7740\u76ee\u3059\u308b\u3082\u306e\uff08transactional\uff1dincome approach\uff09\u3067\u3042\u308a\u3001\u8efd\u8ab2\u7a0e\u56fd\u30fb\u5730\u57df\u306b\u304a\u3051\u308b\u5bfe\u8c61\u5b50\u4f1a\u793e\u306e\u5b9f\u614b\u3092\u554f\u984c\u3068\u3059\u308b\u308f\u304c\u56fd\u306e\u73fe\u884c\u5236\u5ea6\uff08entity approach\uff09\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u3092\u629c\u672c\u7684\u306b\u6539\u3081\u308b\u306e\u304b\u5426\u304b\u3001\u304b\u3089\u306e\u8b70\u8ad6\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d5\uff14\uff1a\u5229\u5b50\u63a7\u9664\u5236\u9650<\/strong><\/h4>\n<p>\u4eca\u5f8c\u3001\u6cd5\u6539\u6b63\u306e\u8981\u5426\u3092\u542b\u3081\u691c\u8a0e\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u884c\u52d5\uff14\u306f\u5358\u4f53\u4f01\u696d\u306eEBITDA\u306e10\uff5e30\uff05\u3092\u8d85\u3048\u308b\u7bc4\u56f2\u306e\u652f\u6255\u5229\u5b50\u3092\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3059\u308b\u63d0\u6848\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u5f93\u3048\u3070\u3001\u308f\u304c\u56fd\u306e\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306b\u3088\u308a\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u3066\u3044\u308b\u984d\uff08\u8abf\u6574\u6240\u5f97\u91d1\u984d\u306e50\uff05\u8d85\u90e8\u5206\uff09\u3092\u6539\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d5\uff15\uff1a\u6709\u5bb3\u7a0e\u5236\u3078\u306e\u5bfe\u6297<\/strong><\/h4>\n<p>\u65e2\u5b58\u306e\u67a0\u7d44\u307f\u3067\u5bfe\u5fdc\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u5c06\u6765\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u30d1\u30c6\u30f3\u30c8\u30dc\u30c3\u30af\u30b9\u7a0e\u5236\u306e\u5c0e\u5165\u8b70\u8ad6\u304c\u306a\u3055\u308c\u308b\u306a\u3089\u3070\u3001\u300c\u6709\u5bb3\u3067\u306a\u3044\u300d\u3053\u3068\u306e\u691c\u8a3c\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 0px;\"><strong>\u3007\u884c\u52d5\uff16\uff1a\u6761\u7d04\u6feb\u7528\u306e\u9632\u6b62<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u3007\u884c\u52d5\uff17\uff1a\u4eba\u70ba\u7684\u306aPE\u8a8d\u5b9a\u56de\u907f<\/strong><\/h4>\n<p>\u4eca\u5f8c\u306e\u79df\u7a0e\u6761\u7d04\u306e\u7de0\u7d50\u30fb\u6539\u5b9a\u3001\u3042\u308b\u3044\u306f\u884c\u52d515\uff08\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a\uff09\u306e\u4e2d\u3067\u306e\u5bfe\u5fdc\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d5\uff18\uff0d10\uff1a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u4fa1\u5024\u5275\u9020\u306e\u4e00\u81f4<\/strong><\/h4>\n<p>\u4eca\u5f8c\u3001\u6cd5\u6539\u6b63\u306e\u8981\u5426\u3092\u542b\u3081\u691c\u8a0e\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u6539\u5b9a\u3055\u308c\u308b\u306a\u3089\u3070\u3001\u5f53\u7136\u306b\u308f\u304c\u56fd\u306e\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u5236\u5ea6\u3082\u898b\u76f4\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u969b\u306e\u7126\u70b9\u306f\u3001\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u308f\u308b\u5b9a\u7fa9\u3001DCF\u306e\u53d6\u6271\u3044\u3001\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306e\u5c0e\u5165\u306e\u662f\u975e\u3001\u3055\u3089\u306b\u3001\u5426\u8a8d\uff08non-recognition\uff09\u3068\u56fd\u5185\u6cd5\u306e\u95a2\u4fc2\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d511\uff1aBEPS\u95a2\u9023\u306e\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u5206\u6790\u65b9\u6cd5\u306e\u78ba\u7acb<\/strong><\/h4>\n<p>\u884c\u52d5\uff15\u300112\u300113\u3068\u95a2\u9023\u4ed8\u3051\u306a\u304c\u3089\u3001\u3055\u3089\u306bOECD\u3092\u4e2d\u5fc3\u306bBEPS\u6307\u6a19\u306e\u7d99\u7d9a\u7684\u306a\u7cbe\u67fb\u30fb\u958b\u767a\u3001\u6c11\u9593\u306e\u7814\u7a76\u8005\u3068\u3082\u5171\u540c\u3057\u305f\u3055\u3089\u306a\u308b\u7814\u7a76\u304c\u9032\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u308f\u304c\u56fd\u3068\u3057\u3066\u3082\u7a4d\u6975\u7684\u306b\u691c\u8a0e\u306b\u53c2\u52a0\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d512\uff1a\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u7fa9\u52d9\u7684\u958b\u793a<\/strong><\/h4>\n<p>\u5404\u56fd\u304c\u52e7\u544a\u3092\u8e0f\u307e\u3048\u3066\u3001\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u308f\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u52e7\u544a\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u7fa9\u52d9\u7684\u958b\u793a\u5236\u5ea6\u306e\u5c0e\u5165\u306e\u5fc5\u8981\u6027\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u4ed6\u306e\u958b\u793a\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3084\u3001\u305d\u3082\u305d\u3082\u308f\u304c\u56fd\u306e\u7a0e\u5236\u306b\u306f\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u304c\u7121\u3044\u3053\u3068\u306a\u3069\u3001\u691c\u8a0e\u8ab2\u984c\u306f\u591a\u3044\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d513\uff1a\u591a\u56fd\u7c4d\u4f01\u696d\u60c5\u5831\u306e\u5831\u544a\u5236\u5ea6\uff08\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u4fc2\u308b\u6587\u66f8\u5316\uff09<\/strong><\/h4>\n<p>\u56fd\u5225\u5831\u544a\u66f8\uff08CbC\u30ec\u30dd\u30fc\u30c8\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u30012016\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5bfe\u8c61\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u6761\u7d04\u65b9\u5f0f\u306e\u904b\u7528\uff08\u9069\u683cCA\u5408\u610f\u306e\u898b\u901a\u3057\u3092\u542b\u3080\uff09\u3001\u5b50\u4f1a\u793e\u65b9\u5f0f\u3078\u306e\u5bfe\u5fdc\u3001\u8a18\u8f09\u9805\u76ee\u660e\u78ba\u5316\u3001OECD\u304c\u616b\u6142\u3059\u308b\u540c\u6642\u6587\u66f8\u5316\u3001\u91cd\u8981\u6027\u57fa\u6e96\u3001\u7f70\u5247\uff08OECD\u306e\u52e7\u544a\u306f\u306a\u3044\uff09\u7b49\u304c\u65e9\u6025\u306b\u8a70\u3081\u3089\u308c\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d514\uff1a\u3088\u308a\u52b9\u679c\u7684\u306a\u7d1b\u4e89\u89e3\u6c7a\u30e1\u30ab\u30cb\u30ba\u30e0\u306e\u69cb\u7bc9<\/strong><\/h4>\n<p>\u65e2\u306b\u3001\u65b0\u898f\u306b\u6539\u5b9a\u3055\u308c\u308b\u79df\u7a0e\u6761\u7d04\u3067\u306f\u4ef2\u88c1\u3092\u542b\u3080OECD\u304c\u6c42\u3081\u308b\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u9023\u3059\u308b\u63aa\u7f6e\u304c\u6982\u306d\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u884c\u52d515\uff1a\u591a\u56fd\u9593\u5354\u5b9a\u306e\u958b\u767a<\/strong><\/h4>\n<p>\u591a\u56fd\u9593\u5354\u5b9a\u306f\u30012016\u5e74\u672b\u307e\u3067\u306b\u7b56\u5b9a\u3055\u308c\u3001\u7f72\u540d\u306e\u305f\u3081\u306b\u3059\u3079\u3066\u306e\u95a2\u5fc3\u3042\u308b\u56fd\u306b\u958b\u653e\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u308f\u304c\u56fd\u3068\u3057\u3066\u3082\u3001\u7a4d\u6975\u7684\u306b\u5354\u8b70\u306b\u53c2\u52a0\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/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<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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>OECD \u52a0\u76df\u56fd\u306b\u4e2d\u56fd\u3001\u30a4\u30f3\u30c9\u3001\u30ed\u30b7\u30a2\u7b49\u306eOECD\u975e\u52a0\u76df\u306e\uff18\u30f6\u56fd\u304c\u53c2\u52a0\u3057\u3066\u9032\u3081\u3089\u308c\u3066\u304d\u305fBEPS\uff08Base Erosion and Profit Shifting\uff1d\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u300110\u6708\uff15\u65e5\u306b1,600\u30da\u30fc\u30b8\u3092\u8d85\u3048\u308b\u6700\u7d42\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u3001\u4e00\u5fdc\u3001\u5b8c\u7d50\u3057\u305f\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":[480,623,413,354,538,306],"backnumber":[1816],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 23:47:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/79676"}],"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=79676"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/79676\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=79676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=79676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=79676"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=79676"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=79676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}