{"id":84191,"date":"2015-12-16T21:32:20","date_gmt":"2015-12-16T12:32:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=84191"},"modified":"2015-12-16T21:39:16","modified_gmt":"2015-12-16T12:39:16","slug":"international-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b BEPS\u884c\u52d513\u3092\u53d7\u3051\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u4fc2\u308b\u6587\u66f8\u5316\u5236\u5ea6\u300d\u3092\u6574\u5099\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>BEPS\u884c\u52d513\u3092\u53d7\u3051<\/strong><\/h4>\n<h4 style=\"text-align: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5185\u5bb9<\/strong><\/h4>\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:#800000;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5225\u5831\u544a\u4e8b\u9805\uff08\u56fd\u5225\u5831\u544a\u66f8\uff1aCountry-by-Country Report\uff09<\/strong><\/h4>\n<p>\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u6700\u7d42\u89aa\u4e8b\u696d\u4f53\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u7b49\u306f\u3001\u5f53\u8a72\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u304c\u4e8b\u696d\u3092\u884c\u3046\u56fd\u3054\u3068\u306e\u53ce\u5165\u91d1\u984d\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\u306e\u984d\u3001\u7d0d\u4ed8\u7a0e\u984d\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u6700\u7d42\u89aa\u4e8b\u696d\u4f53\u306e\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"color: 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#b22222;\">\u514d\u9664<\/span>\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\u3010\u5236\u5ea6\u306e\u62c5\u4fdd\u7b56\u3011<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306b\u95a2\u3057\u3066\u306f\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u306e\u7f70\u5247\u3092\u8a2d\u3051\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001<strong>\uff08\uff13\uff09<\/strong>\u306b\u95a2\u3057\u3066\u306f\u7f70\u5247\u306f\u8a2d\u3051\u306a\u3044\u3082\u306e\u306e\u3001\u56fd\u7a0e\u5f53\u5c40\u304c\u63d0\u51fa\u7b49\u3092\u6c42\u3081\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u6307\u5b9a\u3055\u308c\u308b\u65e5\u307e\u3067\u306b\u63d0\u51fa\u7b49\u3057\u306a\u3044\u5834\u5408\u306e\u63a8\u5b9a\u8ab2\u7a0e\u7b49\u306e\u8981\u4ef6\u306e\u660e\u78ba\u5316\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306f\u540c\u6642\u6587\u66f8\u5316\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u63d0\u51fa\u4f9d\u983c\u5f8c45\u65e5\u4ee5\u5185\u306e\u6307\u5b9a\u65e5\u307e\u3067\u306b\u3001\u307e\u305f\u3001\u305d\u308c\u4ee5\u5916\u306e\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u3064\u3044\u3066\u306f60\u65e5\u4ee5\u5185\u306e\u6307\u5b9a\u65e5\u307e\u3067\u306b\u63d0\u51fa\u304c\u306a\u3044\u3068\u304d\u306f\u63a8\u5b9a\u8ab2\u7a0e\u30fb\u540c\u696d\u8005\u8abf\u67fb\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\"><strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306b\u4fc2\u308b\u6539\u6b63\u306f<\/span><\/span><span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u6700\u7d42\u89aa\u4e8b\u696d\u4f53\u306e\u4f1a\u8a08\u5e74\u5ea6<\/span><\/span>\u306b\u4fc2\u308b\u6587\u66f8\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\"><strong>\uff08\uff13\uff09<\/strong>\u306b\u4fc2\u308b\u6539\u6b63\u306f<\/span><\/span><span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/span><\/span>\u5206\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7559\u610f\u70b9<\/strong><\/h4>\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:#B22222;\">\n\t\t<ul>\n<li>\u5927\u7db1\u3067\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u8ad6\u70b9\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u3001\u4eca\u5f8c\u306e\u6cd5\u6848\u7b49\u306e\u4e2d\u3067\u516c\u8868\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u5b50\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3092\u6211\u304c\u56fd\u306e\u6587\u66f8\u3068\u3057\u3066\u6d41\u7528\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u5927\u7db1\u3067\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u304c\u3001\u66f8\u985e\u306e\u539f\u672c\u304c\u56fd\u5916\u306b\u3042\u308b\u5834\u5408\u306f\u5199\u3057\u3092\u56fd\u5185\u306b\u4fdd\u5b58\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u8a8d\u3081\u3066\u3044\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002\u5f93\u6765\u5b50\u4f1a\u793e\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u53d6\u308a\u5bc4\u305b\u3066\u3044\u306a\u3044\u4f1a\u793e\u306f\u3001\u5199\u3057\u3092\u53d6\u308a\u5bc4\u305b\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306f\u3053\u308c\u307e\u3067\u306f\u8abf\u67fb\u6642\u306b\u63d0\u51fa\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u63d0\u51fa\u3059\u308c\u3070\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u95a2\u9023\u53d6\u5f15\u304c\u4e00\u5b9a\u306e\u91d1\u984d\u4ee5\u4e0a\u306e\u95a2\u9023\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u540c\u6642\u6587\u66f8\u5316\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u305f\u3002<br \/>\n\u6211\u304c\u56fd\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306f\u5e74\u5ea6\u672b\u7d42\u4e86\u65e5\u304b\u3089\uff12\u30f6\u6708\u307e\u305f\u306f\uff13\u30f6\u6708\u3057\u304b\u306a\u3044\u306e\u3067\u3001\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u81ea\u4f53\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u4e8b\u52d9\u8ca0\u62c5\u5897\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u4eca\u56de\u306e\u6539\u6b63\u306f\u6211\u304c\u56fd\u306e\u6587\u66f8\u5316\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5b50\u4f1a\u793e\u6240\u5728\u5730\u56fd\u306e\u305d\u308c\u305e\u308c\u306e\u6cd5\u5236\u5ea6\u306b\u3088\u308b\u6587\u66f8\u4f5c\u6210\u63d0\u51fa\u7fa9\u52d9\u8981\u4ef6\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u56fd\u5225\u5831\u544a\u66f8\u3068\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u306fe-Tax\u3067\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\uff08\u3044\u308f\u3086\u308b\u30c9\u30ad\u30e5\u30e1\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\uff09\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c22\u6761\u306e10\u7b2c\uff11\u53f7\u53ca\u3073\u7b2c\uff12\u53f7\u306b\u63b2\u3052\u3089\u308c\u305f\u9805\u76ee\u3092\u542b\u3093\u3060\u6587\u66f8\u304c\u305d\u308c\u306b\u5f53\u305f\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304d\u305f\u304c\u3001OECD\u306b\u3088\u308b\u300cBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u306e\u884c\u52d513\u306e\u6700\u7d42\u5831\u544a\u66f8\u3092\u8e0f\u307e\u3048\u3001\u6211\u304c\u56fd\u3082\u8af8\u5916\u56fd\u4e26\u307f\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u3057\u3066\u306e\u53b3\u3057\u3044\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306e\u6642\u4ee3\u306b\u7a81\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,215,177,167,179,289],"tags":[538,626],"backnumber":[1824],"series":[945],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 01:13:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84191"}],"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=84191"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84191\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=84191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=84191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=84191"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=84191"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=84191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}