{"id":95200,"date":"2016-05-12T10:20:55","date_gmt":"2016-05-12T01:20:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=95200"},"modified":"2016-05-11T14:54:50","modified_gmt":"2016-05-11T05:54:50","slug":"international-article-55","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-55\/","title":{"rendered":"monthly TAX views\u3000-No.40-\u300c\u30d1\u30ca\u30de\u6587\u66f8\uff5e\uff2720\u3067\u4f55\u304c\u8a71\u3057\u5408\u308f\u308c\u305f\u306e\u304b\uff5e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.40-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30d1\u30ca\u30de\u6587\u66f8\uff5e\uff2720\u3067\u4f55\u304c\u8a71\u3057\u5408\u308f\u308c\u305f\u306e\u304b\uff5e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30d1\u30ca\u30de\u6587\u66f8\u306e<a title=\"ICIJ\" href=\"https:\/\/panamapapers.icij.org\/#_ga=1.247031876.1347971565.1462888370\" target=\"_blank\">\u4e00\u90e8\u304c\uff15\u670810\u65e5\u306b\u516c\u8868<\/a>\u3055\u308c\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u8a71\u304c\u5927\u3044\u306b\u76db\u308a\u4e0a\u304c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306e\u4e0b\u3001\uff14\u670816\u65e5\u300117\u65e5\u3001\u7c73\u56fd\u30ef\u30b7\u30f3\u30c8\u30f3DC\u306720\u304b\u56fd\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u304c\u958b\u50ac\u3055\u308c\u3001\u6700\u5927\u306e\u8b70\u984c\u304c\u30d1\u30ca\u30de\u6587\u66f8\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u4f1a\u8b70\u7d42\u4e86\u5f8c\u3001\uff2720\u4f1a\u5408\u306e\u5171\u540c\u58f0\u660e\u304c\u767a\u8868\u3055\u308c\u305f\u3002\u308f\u304c\u56fd\u306e\u30de\u30b9\u30b3\u30df\u306b\u306f\u7a0e\u306e\u5c02\u9580\u5bb6\u304c\u5c11\u306a\u304f\u3001\u3053\u306e\u5171\u540c\u58f0\u660e\u306e\u4e2d\u8eab\u3084\u610f\u7fa9\u306b\u3064\u3044\u3066\u306f\u307b\u3068\u3093\u3069\u89e6\u308c\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u6398\u308a\u4e0b\u3052\u305f\u8ad6\u8a55\u3082\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u5185\u5bb9\u3092\u3088\u304f\u8aad\u3080\u3068\u3001\u3053\u306e\u554f\u984c\u306b\u5bfe\u3059\u308b\u5148\u9032\u56fd\u306e\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u6975\u3081\u3066\u91cd\u8981\u306a\u4e8b\u9805\u304c\u8a71\u3057\u5408\u308f\u308c\u3001\u5408\u610f\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u5171\u540c\u58f0\u660e\u3092\u8aad\u307f\u8aac\u3044\u3066\u307f\u305f\u3044\u3002<!--more--><\/p>\n<p>\u306a\u304a\u5171\u540c\u58f0\u660e\u306f\u3001\u8ca1\u52d9\u7701\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u82f1\u6587\u30fb\u4eee\u8a33\u4e21\u65b9\u3067\u8aad\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/international_policy\/convention\/g20\/g20_160415.htm\" target=\"_blank\">20\u304b\u56fd\u8ca1\u52d9\u5927\u81e3\u30fb\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u4f1a\u8b70\u58f0\u660e\uff08\u4eee\u8a33\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc99;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u307e\u305a\u306f\u30d1\u30e9\u30b0\u30e9\u30d5\uff17\u306b\u3064\u3044\u3066\u3002<\/p>\n<p>\u300c\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306b\u4fc2\u308b\u57fa\u6e96\u30922017\u5e74\u53c8\u306f2018\u5e74\u307e\u3067\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u30b3\u30df\u30c3\u30c8\u3057\u3066\u3044\u306a\u3044\u5168\u3066\u306e\u95a2\u4fc2\u3059\u308b\u56fd\u306b\u5bfe\u3057\u3066\u30fb\u30fb\u30fb\u30b3\u30df\u30c3\u30c8\u3059\u308b\u3053\u3068\u53ca\u3073\u591a\u56fd\u9593\u6761\u7d04\u306b\u7f72\u540d\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306f2017\u5e74\u304b\u3089\u59cb\u307e\u308b\uff08\u308f\u304c\u56fd\u306f2018\u5e74\u304b\u3089\u53c2\u52a0\uff09\u304c\u3001\u3053\u306e\u5408\u610f\u306b\u30d1\u30ca\u30de\u3001\u30d0\u30cc\u30a2\u30c4\u306a\u3069\uff14\u304b\u56fd\u306f\u5165\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u4eca\u56de\u306e\u554f\u984c\u3067\u30d1\u30ca\u30de\u306f\u53c2\u52a0\u306e\u610f\u5411\u3092\u8868\u660e\u3057\u3066\u304a\u308a\u3001\u3059\u3067\u306b\u76ee\u306b\u898b\u3048\u308b\u6210\u679c\u304c\u4e0a\u304c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u300c\uff17\u6708\u4f1a\u5408\u307e\u3067\u306b\u7a0e\u306e\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u975e\u5354\u529b\u7684\u5730\u57df\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u5ba2\u89b3\u7684\u57fa\u6e96\u3092\u3064\u304f\u308b\u3053\u3068\u3092\u8ab2\u3059\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u4eee\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\u306e\u8a55\u4fa1\u306b\u3088\u3063\u3066\u9032\u6357\u304c\u898b\u3089\u308c\u306a\u3051\u308c\u3070\u3001\uff2720\u8af8\u56fd\u306b\u3088\u308b\u975e\u5354\u529b\u7684\u5730\u57df\u306b\u5bfe\u3059\u308b\u9632\u5fa1\u7684\u63aa\u7f6e\u304c\u691c\u8a0e\u3055\u308c\u308b\u3002\u300d\u3068\u3044\u3046\u6975\u3081\u3066\u5f37\u3044\u8868\u73fe\u3082\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3042\u3089\u3086\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u3064\u3044\u3066\u3001\u5ba2\u89b3\u7684\u57fa\u6e96\u3092\u8a2d\u3051\u3066\u683c\u4ed8\u3051\u3057\u3001\u30b5\u30f3\u30af\u30b7\u30e7\u30f3\uff08\u5236\u88c1\uff09\u307e\u3067\u8a2d\u3051\u306a\u304c\u3089\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u3078\u306e\u53c2\u52a0\u30fb\u5354\u529b\u3092\u6c42\u3081\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc99;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u3001\u30d1\u30e9\u30b0\u30e9\u30d5\uff18\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u7279\u306b\u6cd5\u4eba\u53ca\u3073\u6cd5\u7684\u53d6\u6975\u3081\u306e\u5b9f\u8cea\u7684\u6240\u6709\u8005\u60c5\u5831\u306b\u95a2\u3057\u3001\u91d1\u878d\u306e\u900f\u660e\u6027\u53ca\u3073\u5168\u3066\u306e\u56fd\u30fb\u5730\u57df\u306b\u3088\u308b\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306e\u52b9\u679c\u7684\u306a\u5b9f\u65bd\u306b\u4ed8\u3057\u305f\u9ad8\u3044\u512a\u5148\u6027\u3092\u518d\u78ba\u8a8d\u3059\u308b\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30ad\u30fc\u30ef\u30fc\u30c9\u306f\u3001\u300c\u5b9f\u8cea\u7684\u6240\u6709\u8005\uff08beneficial ownership of legal persons and legal arrangements\uff09\u60c5\u5831\u300d\u306e\u900f\u660e\u6027\u3092\u6c42\u3081\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u5b58\u5728\u3059\u308b\u306e\u306f\u3044\u308f\u3070\u300c\u7a7a\u3063\u307d\u306e\u7bb1\u300d\u3067\u3042\u308a\u3001\u305d\u306e\u5b9f\u8cea\u7684\u306a\u6240\u6709\u8005\u3092\u7a81\u304d\u6b62\u3081\u306a\u3051\u308c\u3070\u3053\u306e\u554f\u984c\u306f\u89e3\u6c7a\u3057\u306a\u3044\u3002\u305d\u3053\u3067\u3001\u5b9f\u8cea\u7684\u6240\u6709\u8005\u60c5\u5831\u306e\u91cd\u8981\u6027\u3092\u3042\u3048\u3066\u5f37\u8abf\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u300c\u8150\u6557\u3001\u79df\u7a0e\u56de\u907f\u3001\u30c6\u30ed\u8cc7\u91d1\u4f9b\u4e0e\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u306e\u76ee\u7684\u3067\u60aa\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u300d\u3067\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306e\u5b9f\u8cea\u7684\u6240\u6709\u8005\u60c5\u5831\u306e\u5165\u624b\u53ef\u80fd\u6027\u306e\u6539\u5584\u53ca\u3073\u6a29\u9650\u3042\u308b\u5f53\u5c40\u9593\u306e\u56fd\u969b\u7684\u306a\u5b9f\u8cea\u7684\u6240\u6709\u8005\u60c5\u5831\u306e\u4ea4\u63db\u306e\u91cd\u8981\u6027\u3092\u7279\u306b\u5f37\u8abf\u3059\u308b\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3067\u3082\u3001\u3059\u3067\u306b\u91d1\u878d\u5e81\u3001\u6cd5\u52d9\u7701\u3001\u8b66\u5bdf\u3092\u3082\u5dfb\u304d\u8fbc\u3093\u3060\u5bfe\u5fdc\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc99;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6700\u5f8c\u306b\u3001\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\u306b\u5bfe\u3057\u3001\u6211\u3005\u306e10\u6708\u4f1a\u5408\u307e\u3067\u306b\u3001\u5b9f\u8cea\u7684\u6240\u6709\u8005\u60c5\u5831\u306e\u5165\u624b\u53ef\u80fd\u6027\u3001\u53ca\u3073\u305d\u306e\u56fd\u969b\u7684\u306a\u4ea4\u63db\u3092\u542b\u3080\u3001\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u56fd\u969b\u57fa\u6e96\u306e\u5c65\u884c\u6539\u5584\u306e\u305f\u3081\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u521d\u671f\u63d0\u6848\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u6848\u3092\u5927\u3044\u306b\u671f\u5f85\u3057\u3088\u3046\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set 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    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