{"id":1242,"date":"2023-02-11T09:46:17","date_gmt":"2023-02-11T00:46:17","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1242"},"modified":"2023-09-20T13:03:49","modified_gmt":"2023-09-20T04:03:49","slug":"it-main2-tp6","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/it-main2-tp6\/","title":{"rendered":"\u3010\u56fd\u969b\u7a0e\u52d9\u77e5\u8b58\u306e\u4fdd\u5b58\u7248\u25ce\u3011\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3068\u306f\uff1f\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u79fb\u8ee2\u4fa1\u683c\u2465"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul 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viewBox=\"0 0 48 48\"><path d=\"M11.7 1.4 6.8 5c-.5.4-.8 1-.8 1.6v28.7c0 .8.5 1.5 1.2 1.8l24 10.3c1.3.6 2.8-.4 2.8-1.8V19c0-.8-.5-1.5-1.2-1.8L10.2 7.5l2.9-2.2c.9-.6 2-.8 3-.4l20.6 8.8c.7.3 1.2 1 1.2 1.8V42.9c0 .9 1 1.3 1.7.8l1.7-1.5c.4-.4.7-.9.7-1.5V13c0-.8-.5-1.5-1.2-1.8L16.7.8c-1.7-.7-3.6-.5-5 .6z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5236\u5ea6\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u305fBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6982\u8981<\/li>\n\n\n\n<li>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4e09\u5c64\u69cb\u9020<\/li>\n\n\n\n<li>\uff13\u7a2e\u985e\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6982\u8981<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M4 18h4c1.1 0 2 .9 2 2v20c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V20c0-1.1.9-2 2-2zM41 14H27l.7-7.1c.2-1.8-.6-3.5-2-4.6-.9-.7-2.2-.5-2.9.5L15.3 14c-.9 1.3-1.3 2.9-1.3 4.4V38c0 2.2 1.8 4 4 4h20.8c1.9 0 3.5-1.3 3.9-3.1l3-13.6c.2-.9.3-1.7.3-2.6V19c0-2.8-2.2-5-5-5z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u4fe1\u983c\u6027<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3067\u3042\u308bSK\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240\u4ee3\u8868\u304c\u672c\u8a18\u4e8b\u3092\u57f7\u7b46\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">\u76e3\u67fb\u6cd5\u4eba\u6642\u4ee3\u3084\u6d77\u5916\u99d0\u5728\u6642\u306b\u591a\u7a2e\u591a\u69d8\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u5b9f\u7e3e\u3092\u7a4d\u307f\u3001\u72ec\u7acb\u5f8c\u3082\u56fd\u969b\u7a0e\u52d9\u3084\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized u-mb-ctrl u-mb-20\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png\" alt=\"\" class=\"wp-image-3161\" style=\"aspect-ratio:738\/277\" width=\"738\" height=\"277\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png 800w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-300x113.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-768x288.png 768w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><\/figure>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>\u56fd\u969b\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u7a0e\u52d9\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u3084\u7d4c\u55b6\u8005\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/kurosawa-cpa.com\/article\/it-main2-tp3\/\">\u300c\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u7de8<\/a>\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u3067\u6307\u6458\u3092\u53d7\u3051\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u4fa1\u683c\u8a2d\u5b9a\u3059\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u9069\u5207\u306a\u300c\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3068\u8a00\u308f\u308c\u3066\u3082\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u6307\u3059\u306e\u304b\u30a4\u30e1\u30fc\u30b8\u51fa\u6765\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306f\u57fa\u672c\u7684\u306b\u5c02\u9580\u5bb6\u306b\u4f5c\u6210\u3092\u4f9d\u983c\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u81ea\u3089\u304c\u4f5c\u6210\u51fa\u6765\u308b\u3088\u3046\u306b\u306a\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30ea\u30b9\u30af\u306b\u5341\u5206\u306b\u5bfe\u5fdc\u3057\u305f\u79fb\u8ee2\u4fa1\u683c\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u4f9d\u983c\u8005\u5074\u3082\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5236\u5ea6\u306fBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b<\/h2>\n\n\n\n<p>\u65e5\u672c\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">OECD\u306eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/span><\/strong>\u3092\u53d7\u3051\u3066\u30012016\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>OECD\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>OECD\u3068\u306f\u300cOrganisation for Economic Co-operation and Development\u300d\u306e\u7565\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f\u300c\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\u300d\u3068\u547c\u3070\u308c\u308b\u3002<\/p>\n\n\n\n<p>\u4e16\u754c\u4e2d\u306e\u7d4c\u6e08\u3001\u793e\u4f1a\u798f\u7949\u306e\u5411\u4e0a\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u6d3b\u52d5\u3092\u884c\u3046\u56fd\u969b\u6a5f\u95a2\u3067\u3001\u6b27\u5dde\u3092\u4e2d\u5fc3\u306b\u3001\u65e5\u7c73\u306a\u3069\u5148\u903238\u30ab\u56fd\u304c\u52a0\u76df\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>OECD\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306eBEPS\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u308b\u305f\u3081\u3001BEPS\u884c\u52d5\u8a08\u753b\u3092\u53d6\u308a\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>BEPS\u884c\u52d5\u8a08\u753b\u3067\u306f\u3001\u5404\u7a2e\u7a0e\u5236\u306b\u5bfe\u3057\u306615\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u30d7\u30e9\u30f3\u304c\u63d0\u8a00\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>BEPS\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>BEPS\u3068\u306f\u3001\u300cBase Erosion and Profit Shifting\u300d\u306e\u7565\u3067\u3001\u300c\u7a0e\u6e90\u4fb5\u98df\u3068\u5229\u76ca\u79fb\u8ee2\u300d\u3068\u8a33\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u304c\u5404\u56fd\u7a0e\u5236\u306e\u9699\u9593\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3092\u6307\u3059\u8a00\u8449\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u4e2d\u306e\u884c\u52d5\u8a08\u753b13\u306b\u3066\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306e\u518d\u691c\u8a0e\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3082\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001OECD\u3067\u306e\u8b70\u8ad6\u306f\u65e5\u672c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3082\u5f71\u97ff\u304c\u3042\u308b\u305f\u3081\u3001\u4eca\u5f8c\u65b9\u5411\u6027\u3092\u4e88\u6e2c\u3059\u308b\u305f\u3081\u306b\u3082\u3001OECD\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u306f\u6ce8\u76ee\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e09\u5c64\u69cb\u9020\u306e\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8<\/h2>\n\n\n\n<p>OECD\u306eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u53d7\u3051\u3066\u6574\u5099\u3055\u308c\u305f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306e\u5236\u5ea6\u306f\u4e09\u5c64\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u56fd\u969b\u7a0e\u52d9\u306e\u4e3b\u8981\u30c8\u30d4\u30c3\u30af\u2461\u22124_6r.png\" alt=\"\" class=\"wp-image-2457\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u56fd\u969b\u7a0e\u52d9\u306e\u4e3b\u8981\u30c8\u30d4\u30c3\u30af\u2461\u22124_6r.png 1000w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u56fd\u969b\u7a0e\u52d9\u306e\u4e3b\u8981\u30c8\u30d4\u30c3\u30af\u2461\u22124_6r-300x150.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u56fd\u969b\u7a0e\u52d9\u306e\u4e3b\u8981\u30c8\u30d4\u30c3\u30af\u2461\u22124_6r-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306e\u6587\u66f8\u306b\u3064\u3044\u3066\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u56fd\u5225\u5831\u544a\u4e8b\u9805\uff08Country by Country Report\uff09<\/h3>\n\n\n\n<p>\u56fd\u5225\u5831\u544a\u4e8b\u9805\u306fCbC\u30ec\u30dd\u30fc\u30c8\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 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