{"id":627,"date":"2020-07-01T16:44:00","date_gmt":"2020-07-01T16:44:00","guid":{"rendered":"https:\/\/insight.thomsonreuters.co.jp\/business\/posts\/dac6%e3%81%ae%e3%83%ac%e3%83%9d%e3%83%bc%e3%83%88%e8%a6%81%e4%bb%b6%e3%81%af%e3%80%81%e4%bb%8a%e3%81%99%e3%81%90%e8%bf%91%e3%81%8f%e3%81%ab%e3%81%82%e3%82%8a%e3%80%81%e3%82%b3%e3%83%b3%e3%83%97"},"modified":"2023-07-19T16:13:37","modified_gmt":"2023-07-19T07:13:37","slug":"dac6%e3%81%ae%e3%83%ac%e3%83%9d%e3%83%bc%e3%83%88%e8%a6%81%e4%bb%b6%e3%81%ae%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2%e3%83%b3%e3%82%b9%e3%81%af%e8%a4%87%e9%9b%91%e3%81%a7%e3%81%99","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.co.jp\/business\/posts\/dac6%e3%81%ae%e3%83%ac%e3%83%9d%e3%83%bc%e3%83%88%e8%a6%81%e4%bb%b6%e3%81%ae%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2%e3%83%b3%e3%82%b9%e3%81%af%e8%a4%87%e9%9b%91%e3%81%a7%e3%81%99","title":{"rendered":"DAC6\u306e\u30ec\u30dd\u30fc\u30c8\u8981\u4ef6\u306e\u30b3\u30f3\u30d7\u30e9e\u30a4\u30a2\u30f3\u30b9\u306f\u8907\u96d1\u3067\u3059"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>\u6b27\u5dde\u9023\u5408(EU)\u306e2018\/822\/EU \u901a\u79f0 DAC6\u306b\u3088\u308a\u30012020\u5e747\u67081\u65e5\u304b\u3089\u65b0\u3057\u3044\u6cd5\u4eba\u7a0e\u5831\u544a\u7fa9\u52d9\u304c\u767a\u52b9\u3057\u307e\u3059<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">DAC6\u304c\u767a\u52b9\u3055\u308c\u307e\u3057\u305f\u3002\u6b27\u5dde\u9023\u5408(EU)\u3067\u4e8b\u696d\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002\u307e\u305f\u3001\u9280\u884c\u3001\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3001\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u4f1a\u793e\u3092\u542b\u3080\u4f01\u696d\u306e\u7a0e\u52d9\u8a08\u753b\u4ef2\u4ecb\u696d\u8005\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DAC6\u306f\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u8131\u7a0e\u3092\u6291\u5236\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002 \u4f01\u696d\u306f\u3001\u5c11\u306a\u304f\u3068\u30821\u3064\u306eEU\u8af8\u56fd\u306b\u95a2\u308f\u308a\u3001\u30db\u30fc\u30eb\u30de\u30fc\u30af\u3068\u547c\u3070\u308c\u308b\u7279\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7a0e\u5236\u4e0a\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u3092\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u4f1a\u793e<a rel=\"noreferrer noopener\" href=\"https:\/\/www2.deloitte.com\/uk\/en\/pages\/tax\/articles\/dac6-eu-mandatory-disclosure-regime.html\" target=\"_blank\">\u30c7\u30ed\u30a4\u30c8<\/a>\u306f\u3001DAC6\u306f\u300c\u8fd1\u5e74\u306e\u7a0e\u52d9\u9867\u554f\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u6700\u3082\u91cd\u8981\u306a\u5909\u66f4\u306e1\u3064\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u300d\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u65b0\u3057\u3044\u8981\u4ef6\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u91cd\u5927\u306a\u7f70\u91d1\u3084\u8a55\u5224\u30ea\u30b9\u30af\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057DAC6\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8981\u4ef6\u306f\u8907\u96d1\u3067\u3059\u3002<\/p>\n\n\n<p><a href=\"https:\/\/www.thomsonreuters.co.jp\/ja\/tax-and-accounting.html?utm_source=insights\" class=\"btn btn-lg btn-primary\">ONESOURCE DAC6 Reporter\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<\/a><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5831\u544a\u8981\u4ef6\u306f\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">EU\u6307\u4ee4\u306f\u6700\u4f4e\u9650\u306e\u5831\u544a\u8981\u4ef6\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u304c\u3001EU27\u30ab\u56fd\u306e\u5404\u52a0\u76df\u56fd\u306f\u3001\u73fe\u5730\u3067\u306e\u5909\u52d5\u3084\u8ffd\u52a0\u306e\u7fa9\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001DAC6\u306f\u76f4\u63a5\u7a0e\u3068\u56fd\u969b\u7684\u306a\u53d6\u308a\u6c7a\u3081\u3092\u6271\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u90e8\u306e\u6cd5\u57df\u3067\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3068\u56fd\u5185\u306e\u53d6\u308a\u6c7a\u3081\u306b\u307e\u3067\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">DAC6\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u306b\u306f\u78ba\u304b\u306b\u8ab2\u984c\u304c\u3042\u308a\u3001\u6700\u521d\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u300227\u30ab\u56fd\u306b\u500b\u5225\u306b\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5404\u56fd\u304c\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3001\u72ec\u81ea\u306e\u5831\u544a\u30d5\u30a9\u30fc\u30e0\u3068\u5831\u544a\u5f62\u5f0f\u3092\u6301\u3061\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u8a18\u5165\u6e08\u307f\u30d5\u30a9\u30fc\u30e0\u3092\u9001\u4fe1\u3059\u308b\u305f\u3081\u306e\u72ec\u81ea\u306e\u4ed5\u69d8\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<cite>Gratian Joseph, Orbitax CEO<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u30dd\u30fc\u30e9\u30f3\u30c9\u306f\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u308a\u6c7a\u3081\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5185\u306e\u53d6\u308a\u6c7a\u3081\u3081\u307e\u3067\u5831\u544a\u8981\u4ef6\u3092\u5927\u5e45\u306b\u62e1\u5927\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3082\u30ab\u30d0\u30fc\u3057\u3066\u3044\u307e\u3059\u3002 \u5404\u5831\u544a\u66f8\u306b\u306f\u3001EU\u6307\u4ee4\u304c\u6307\u5b9a\u3059\u308b\u3088\u308a\u3082\u306f\u308b\u304b\u306b\u591a\u304f\u306e(\u7533\u544a\u8005\u304c\u30dd\u30fc\u30e9\u30f3\u30c9\u653f\u5e9c\u306b\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u60c5\u5831)\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u30aa\u30e9\u30f3\u30c0\u306e\u5831\u544a\u30b9\u30ad\u30fc\u30e0\u3092\u898b\u3066\u307f\u307e\u3057\u305f\u304c\u3001\uff08\u5831\u544a\u53ef\u80fd\u306a\u56fd\u5883\u3092\u8d8a\u3048\u305f\u53d6\u308a\u6c7a\u3081\u306e\uff09\u95a2\u4fc2\u8005\u306e\u5b9f\u969b\u306e\u7d44\u7e54\u56f3\u3092\u6c42\u3081\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<cite>Carol Chamberlin, Orbitax Managing director<\/cite><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u632f\u308a\u8fd4\u308b\u3001\u305d\u3057\u3066\u5c06\u6765\u3092\u898b\u636e\u3048<\/strong>\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u3057\u3044\u898f\u5247\u306f7\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u304c\u3001\u6700\u521d\u306e\u5831\u544a\u66f8\u306f7\u670830\u65e5\u306b\u7d0d\u7a0e\u8005\u3068\u4ef2\u4ecb\u8005\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u305f\u3081\u3001\u904e\u53bb2\u5e74\u9593\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u5831\u544a\u53ef\u80fd\u306a\u56fd\u5883\u3092\u8d8a\u3048\u305f\u7a0e\u5236\u4e0a\u306e\u53d6\u308a\u6c7a\u3081\u3092\u30ab\u30d0\u30fc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u914d\u306b\u95a2\u9023\u3059\u308b\u53d6\u5f15\u306e\u5e74\u6b21\u5831\u544a\u66f8\u306f12\u6708\u306b\u7de0\u3081\u5207\u3089\u308c\u307e\u3059\u3002 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class=\"wp-block-paragraph\">\u307e\u305f7\u6708\u307e\u3067\u306e\u9593\u3001\u6cd5\u4eba\u7d0d\u7a0e\u8005\u306f\u9061\u53ca\u5831\u544a\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u306f\u901a\u5e38\u306e\u5831\u544a\u7fa9\u52d9\u3092\u7d99\u7d9a\u7684\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u3068\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u9061\u53ca\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u6700\u521d\u306e\u671f\u65e5\u306e\u524d\u306b\u8003\u616e\u3059\u3079\u304d\u3053\u3068\u304c\u591a\u304f\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u305d\u306e\u5f8c\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u3001\u901a\u5e38\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002 30 \u65e5\u3054\u3068\u306e\u30ec\u30dd\u30fc\u30c8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<cite>Carol Chamberlin, Orbitax Managing director<\/cite><\/blockquote>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30c7\u30fc\u30bf<\/strong>\u53ce\u96c6\u306e\u969c\u5bb3<\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5b9f\u969b\u3001\u30c7\u30fc\u30bf\u53ce\u96c6\u306b\u306f\u3001\u5e83\u7bc4\u56f2\u306b\u308f\u305f\u308b\u90e8\u9580\u304c\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u63a2\u3057\u3066\u3044\u308b\u30c7\u30fc\u30bf\u306f\u3001M\uff06A\u53d6\u5f15\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u652f\u6255\u3044\u3001\u4eba\u54e1\u306e\u79fb\u52d5\u3001\u3055\u307e\u3056\u307e\u306a\u8ca1\u52d9\u6d3b\u52d5\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6d3b\u52d5\u306e\u5909\u5316\u306a\u3069\u3092\u30ab\u30d0\u30fc\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u90e8\u9580\u306e\u5916\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u696d\u52d9\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u5185\u306e\u9069\u5207\u306a\u4eba\u3005\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u8cea\u554f\u3092\u3057\u3066\u3001\uff08\u4e8b\u696d\u6d3b\u52d5\uff09\u304c\u8a08\u753b\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059 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class=\"wp-block-separator has-css-opacity\"\/>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n\n\n<p><a href=\"https:\/\/www.thomsonreuters.co.jp\/ja\/tax-and-accounting.html?utm_source=insights\" class=\"btn btn-lg btn-primary\">ONESOURCE DAC6 Reporter\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6b27\u5dde\u9023\u5408(EU)\u306e2018\/822\/EU \u901a\u79f0 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