{"id":7599,"date":"2023-11-20T14:46:19","date_gmt":"2023-11-20T05:46:19","guid":{"rendered":"https:\/\/insight.thomsonreuters.co.jp\/business?p=7599"},"modified":"2024-01-15T10:08:37","modified_gmt":"2024-01-15T01:08:37","slug":"beps-project-overview","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.co.jp\/business\/posts\/beps-project-overview","title":{"rendered":"BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6982\u8981\u3068\u76ee\u7684\uff5e\u4f01\u696d\u306b\u8ab2\u3055\u308c\u305f\u8ab2\u984c\u3068\u306f\uff5e"},"content":{"rendered":"\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u5de7\u307f\u306b\u5404\u56fd\u306e\u7a0e\u5236\u306e\u9055\u3044\u3084\u77db\u76fe\u3092\u5229\u7528\u3057\u305f\u7a0e\u91d1\u9003\u308c\u306b\u5bfe\u5fdc\u3059\u3079\u304f\u3001OECD\u304c2012\u5e74\u306e6\u6708\u306b\u56fd\u969b\u8ab2\u7a0e\u306e\u898f\u5247\u3092\u6839\u672c\u304b\u3089\u898b\u76f4\u3059\u305f\u3081\u306b\u7acb\u3061\u4e0a\u3052\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7dcf\u79f0\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u30012015\u5e74\u306e10\u67085\u65e5\u306b\u300115\u306e\u5177\u4f53\u7684\u306a\u884c\u52d5\u8a08\u753b\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u30ec\u30dd\u30fc\u30c8\u3092\u96c6\u7d04\u3057\u305f\u7d50\u679c\u3092\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u3057\u3066\u767a\u8868\u3001\u56fd\u969b\u793e\u4f1a\u306b\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u3067\u306f\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6982\u8981\u3084\u76ee\u7684\u3001\u4f01\u696d\u304c\u8a8d\u8b58\u3059\u3079\u304d\u30eb\u30fc\u30eb\u3084\u8ab2\u984c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6d3b\u52d5\u5b9f\u614b\u3084\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3092\u3081\u3050\u308b\u554f\u984c\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u4e00\u5c64\u6df1\u3081\u305f\u3044\u65b9\u306f\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u8a18\u4e8b\u306e\u6700\u5f8c\u3067\u306f\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u62b1\u3048\u308b\u8ab2\u984c\u306b\u3064\u3044\u3066\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3084\u30c4\u30fc\u30eb\u306e\u3054\u7d39\u4ecb\u3001\u8a73\u7d30\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30aa\u30f3\u30c7\u30de\u30f3\u30c9\u52d5\u753b\u3082\u5408\u308f\u305b\u3066\u3054\u6848\u5185\u3057\u3066\u304a\u308a\u307e\u3059\u3002BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u65e9\u671f\u5bfe\u7b56\u306b\u304a\u5f79\u7acb\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">BEPS<strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u306f<\/strong><\/h2>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BEPS<\/strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306eBEPS\u3068\u306f\uff08Base Erosion and Profit Shifting\uff09\u306e\u982d\u6587\u5b57\u3092\u53d6\u3063\u305f\u3082\u306e\u3067\u3001\u65e5\u672c\u8a9e\u306b\u8a33\u3059\u3068\u300c\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\u300d\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u8fd1\u5e74\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u5909\u5316\u3057\u3001\u305d\u308c\u306b\u4f34\u3044\u7a0e\u5236\u3082\u5909\u308f\u308b\u4e2d\u3067\u306e\u8ab2\u7a0e\u9003\u308c\u306e\u554f\u984c\u306b\u5bfe\u6297\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6982\u8981<\/strong><br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BEPS<\/strong>\uff08Base Erosion and Profit Shifting\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5b9f\u969b\u306e\u6d3b\u52d5\u3068\u56fd\u969b\u30eb\u30fc\u30eb\u306e\u9593\u306b\u5dee\u7570\u304c\u751f\u3058\u3066\u3044\u305f\u4e8b\u614b\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u3001OECD\u306b\u3088\u3063\u30662012\u5e74\u306e6\u6708\u306b\u7acb\u3061\u4e0a\u3052\u3089\u308c\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u300c\u516c\u5e73\u306a\u7af6\u4e89\u6761\u4ef6\uff08level playing field\uff09\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3092\u4e16\u754c\u7d4c\u6e08\u306e\u72b6\u6cc1\u3068\u4f01\u696d\u306e\u5b9f\u969b\u306e\u884c\u52d5\u306b\u5408\u308f\u305b\u3066\u6539\u5b9a\u3057\u3001\u5404\u56fd\u306e\u653f\u5e9c\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4f01\u696d\u306e\u900f\u660e\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u6a19\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G20\uff08\u4e16\u754c\u306e\u4e3b\u898120\u30ab\u56fd\u306e\u8ca1\u52d9\u5927\u81e3\u3068\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\uff09\u304b\u3089\u306e\u8981\u6c42\u306b\u57fa\u3065\u304d\u300115\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u30dd\u30a4\u30f3\u30c8\u3092\u4e2d\u5fc3\u306b\u30012013\u5e74\u306e7\u6708\u306b\u306f\u300cBEPS\u884c\u52d5\u8a08\u753b\u300d\u304c\u7acb\u6848\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a08\u753b\u306f\u3001\u56fd\u969b\u793e\u4f1a\u304c\u4e00\u4e38\u3068\u306a\u3063\u3066BEPS\u554f\u984c\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u305f\u3081\u306e\u3082\u306e\u3067\u3001\u305d\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306a\u8b70\u8ad6\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u305d\u308c\u3089\u306e\u8b70\u8ad6\u306e\u6210\u679c\u306f\u30012015\u5e749\u6708\u306b\u307e\u3068\u3081\u3089\u308c\u300c\u6700\u7d42\u5831\u544a\u66f8\u300d\u3068\u3057\u3066\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u6ce81<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. BEPS 2.0\u306e\u6982\u8981<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300cBEPS2.0\u300d\u3068\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u53ce\u76ca\u306e\u516c\u6b63\u306a\u914d\u5206\u3068\u3001\u9069\u5207\u306a\u6700\u4f4e\u6cd5\u4eba\u7a0e\u7387\u306e\u5236\u5b9a\u3092\u76ee\u7684\u306b\u5404\u56fd\u304c\u5171\u540c\u3067\u53d6\u308a\u7d44\u3080\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u5236\u306b\u5b58\u5728\u3059\u308b\u56fd\u969b\u7684\u306a\u9699\u9593\u3084\u629c\u3051\u7a74\u3092\u6d3b\u7528\u3057\u305f\u3001BEPS\u306b\u3088\u308b\u907f\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3001OECD\u3068G20\u5404\u56fd\u304c\u5354\u8abf\u3057\u30012015\u5e7411\u6708\u306bBEPS\u884c\u52d5\u8a08\u753b\u306e\u6700\u7d42\u7248\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u4ee5\u964d\u306eBEPS2.0\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u3092\u542b\u3080\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u5909\u5316\u306b\u4f34\u3046\u7a0e\u52d9\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u66f4\u306a\u308b\u53ce\u76ca\u306e\u516c\u6b63\u306a\u914d\u5206\u3068\u6700\u4f4e\u7a0e\u7387\u306e\u8a2d\u5b9a\u3001\u3055\u3089\u306b\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u3092\u542b\u3080\u53d6\u308a\u7d44\u307f\u3092\u6307\u3057\u3066\u304a\u308a\u3001\u5e02\u5834\u56fd\u3078\u306e\u9069\u5207\u306a\u53ce\u76ca\u914d\u5206\u3092\u76ee\u6307\u3059\u7b2c\uff11\u306e\u67f1\uff08Pillar1\uff09\u3068\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6700\u4f4e\u7a0e\u7387\u306e\u5c0e\u5165\u3092\u76ee\u6307\u3059\u7b2c\uff12\u306e\u67f1\uff08Pillar2\uff09\u306e\u4e8c\u3064\u306e\u4e3b\u8981\u306a\u8981\u7d20\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u6ce82<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u95a2\u9023\u8a18\u4e8b\uff1a\uff08id002\uff092.0 Pillar2\u3068\u306f\u30fc\u56fd\u5185\u6cd5\u5236\u5316\u306b\u3068\u3082\u306a\u3046\u65e5\u7cfb\u4f01\u696d\u3078\u306e\u5f71\u97ff\u30fc<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u65b0\u52d5\u5411\u30fb\u52a0\u76df\u56fd<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">beps\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f2012\u5e74\u306e\u7acb\u3061\u4e0a\u3052\u4ee5\u964d\u306f\u56fd\u969b\u7684\u306a\u30e0\u30fc\u30d6\u30e1\u30f3\u30c8\u3068\u306a\u308a\u3001\u52a0\u76df\u56fd\u304c\u7d9a\u3005\u3068\u5897\u3048\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u65b0\u52d5\u5411\u30fb\u52a0\u76df\u56fd\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u516c\u7684\u6a5f\u95a2\u306e\u516c\u958b\u60c5\u5831\u306a\u3069<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306f\u30012023\u5e747\u6708\u306bOECD\u306b\u3088\u3063\u3066\u767a\u8868\u3055\u308c\u305f\u300cBEPS2.0\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u9032\u6357\u306b\u95a2\u3059\u308b\u6210\u679c\u58f0\u660e\u300d\u3067\u767a\u8868\u3055\u308c\u305f\u5185\u5bb9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u30fb\u7b2c1\u3068\u7b2c2\u306e\u67f1\u306e\u9032\u884c\u72b6\u6cc1\u306e\u5831\u544a<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u58f0\u660e\u3067\u306f\u300c\u7b2c1\u3068\u7b2c2\u306e\u67f1\u306e\u9032\u884c\u72b6\u6cc1\u306e\u5831\u544a\u300d\u304c\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5305\u62ec\u7684\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u8cdb\u540c\u3059\u308b138\u30f6\u56fd\u3068\u5730\u57df\uff08\u30ab\u30ca\u30c0\u3001\u30d9\u30e9\u30eb\u30fc\u30b7\u3001\u30ed\u30b7\u30a2\u3001\u30d1\u30ad\u30b9\u30bf\u30f3\u3001\u30b9\u30ea\u30e9\u30f3\u30ab\u3092\u9664\u304f\uff09\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u3001\u5148\u306e2021\u5e7410\u6708\u306e\u58f0\u660e\u306b\u53c2\u52a0\u3057\u306a\u304b\u3063\u305f\u30b1\u30cb\u30a2\u3068\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u3082\u3053\u306e\u58f0\u660e\u306b\u540c\u610f\u306b\u81f3\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c1\u306e\u67f1\u3001\u3059\u306a\u308f\u3061\u5229\u76caA\u306b\u3064\u3044\u3066\u30012023\u5e747\u6708\u306e\u58f0\u660e\u306f\u591a\u56fd\u9593\u6761\u7d04\uff08MLC\uff09\u304c\u305d\u306e\u898f\u5b9a\u3092\u4f5c\u6210\u3057\u3001\u7f72\u540d\u306e\u6e96\u5099\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u4f1d\u3048\u3066\u3044\u307e\u3059\u3002\u7f72\u540d\u306f2023\u5e74\u306e\u5f8c\u534a\u306b\u958b\u59cb\u3055\u308c\u3001\u5e74\u672b\u307e\u3067\u306b\u7f72\u540d\u5f0f\u304c\u958b\u50ac\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308a\u3001\u3055\u3089\u306b2025\u5e74\u306b\u306fMLC\u304c\u767a\u52b9\u3059\u308b\u3053\u3068\u304c\u76ee\u6307\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c2\u306e\u67f1\u3067\u3042\u308b\u8ab2\u7a0e\u5bfe\u8c61\u30eb\u30fc\u30eb\uff08STTR\uff09\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u30eb\u30fc\u30eb\u304c\u9014\u4e0a\u56fd\u304b\u3089\u7b2c2\u306e\u67f1\u3078\u306e\u540c\u610f\u3092\u5f97\u308b\u305f\u3081\u306b\u6b20\u304b\u305b\u306a\u3044\u5b58\u5728\u3067\u3042\u308b\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">STTR\u3092\u4e8c\u56fd\u9593\u306e\u7a0e\u6761\u7d04\u306b\u7d44\u307f\u8fbc\u3080\u305f\u3081\u306e\u898f\u5b9a\u3068\u89e3\u91c8\u306e\u4f5c\u6210\u4f5c\u696d\u304c\u5b8c\u4e86\u3057\u3066\u304a\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u5229\u606f\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u5168\u3066\u306e\u652f\u6255\u3044\u3092\u542b\u3080\u4e00\u90e8\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u652f\u6255\u3044\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u30fb\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08DST\uff09\u3084\u985e\u4f3c\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306e\u73fe\u884c\u306e\u4e00\u6642\u505c\u6b62\u5354\u5b9a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u540c\u58f0\u660e\u3067\u306f\u3001\u6700\u8fd1\u5236\u5b9a\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08DST\uff09\u3084\u985e\u4f3c\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306e\u73fe\u884c\u306e\u4e00\u6642\u505c\u6b62\u5354\u5b9a\uff082023\u5e7412\u670831\u65e5\u307e\u3067\uff09\u3082\u89e6\u308c\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f0\u660e\u306b\u3088\u308c\u3070\u3001\u5e74\u672b\u307e\u3067\u306b30\u4ee5\u4e0a\u306e\u56fd\u3068\u5730\u57df\u304c\u7570\u306a\u308b\u56fd\u306e\u4f01\u696d\u306e\u89aa\u4f1a\u793e\u306e60%\u4ee5\u4e0a\u3092MLC\u306e\u7f72\u540d\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u5834\u5408\u3001\u5305\u62ec\u7684\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u53c2\u52a0\u3059\u308b\u56fd\u306f\u3001\u65b0\u305f\u306b\u5c0e\u5165\u3055\u308c\u305fDST\u3084\u985e\u4f3c\u306e\u63aa\u7f6e\u30922024\u5e741\u67081\u65e5\u304b\u30892024\u5e7412\u670831\u65e5\u307e\u3067\u8ab2\u3055\u306a\u3044\u3053\u3068\u306b\u5408\u610f\u3057\u3001MLC\u304c\u4e88\u5b9a\u3088\u308a\u3082\u65e9\u304f\u767a\u52b9\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u65e5\u307e\u3067\u8ab2\u3055\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u6ce83<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2023\u5e74 OECD\/G20\u5305\u6442\u7684\u67a0\u7d44\u307f\u53c2\u52a0\u56fd\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">2023\u5e747\u670812\u65e5\u3001\u5305\u6442\u7684\u67a0\u7d44\u307f\u53c2\u52a0\u56fd\u9593\u306b\u304a\u3051\u308b\u7b2c15\u56de\u4f1a\u8b70\u306b\u969b\u3057\u3001OECD\u306fBEPS2.0\u306b\u95a2\u3059\u308b\u5408\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u58f0\u660e\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\uff08\u6ce84<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023\u5e747\u6708\u6642\u70b9\u3001OECD\/G20\u306e\u5305\u6442\u7684\u67a0\u7d44\u307f\u3068\u3057\u3066143\u30ab\u56fd\u306e\u56fd\u30fb\u5730\u57df\u304c\u53c2\u52a0\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u3046\u3061\u3001\u540c\u58f0\u660e\u306b\u304a\u3044\u3066\u306f138\u30ab\u56fd\u30fb\u5730\u57df\u304c\u5408\u610f\u306b\u9054\u3057\u305f\u3053\u3068\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u6ce85<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">BEPS<strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8ab2\u984c<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2018\u5e74\u306b\u516c\u958b\u3055\u308c\u305fOECD\u306e\u4e2d\u9593\u5831\u544a\u3067\u306f\u3001\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u5f15\u304d\u8d77\u3053\u3059\u5177\u4f53\u7684\u306a\u56fd\u969b\u7a0e\u5236\u4e0a\u306e\u8ab2\u984c\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u554f\u984c\u304c\u63d0\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u6839\u672c\u7684\u306a\u8ab2\u984c<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BEPS<\/strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u62b1\u3048\u308b\u6839\u672c\u7684\u306a\u554f\u984c\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u30fb\u4e00\u3064\u76ee\u306e\u554f\u984c<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u304c\u7269\u7406\u7684\u306a\u30d7\u30ec\u30bc\u30f3\u30b9\u3092\u6301\u305f\u306a\u304f\u3068\u3082\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u3092\u5c55\u958b\u3067\u304d\u308b\u73fe\u4ee3\u306b\u304a\u3044\u3066\u3001\u5f93\u6765\u306e\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u304c\u30ea\u30a2\u30eb\u306a\u62e0\u70b9\u306e\u5b58\u5728\u306b\u91cd\u304d\u3092\u7f6e\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u767a\u751f\u3057\u305f\u56fd\u306b\u7a0e\u91d1\u304c\u652f\u6255\u308f\u308c\u306a\u3044\u4e8b\u4f8b\u304c\u5897\u3048\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u30fb\u4e8c\u3064\u76ee\u306e\u554f\u984c<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u77e5\u7684\u8ca1\u7523\u7b49\u306e\u7121\u5f62\u8cc7\u7523\u304c\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u4e2d\u5fc3\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u3088\u3046\u306b\u306a\u3063\u305f\u73fe\u72b6\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306a\u3069\u3092\u7528\u3044\u3066\u5229\u76ca\u3092\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306b\u8ee2\u9001\u3059\u308b\u3053\u3068\u304c\u5bb9\u6613\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u30fb\u4e09\u3064\u76ee\u306e\u554f\u984c<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u30e6\u30fc\u30b6\u30fc\u81ea\u8eab\u304c\u751f\u307f\u51fa\u3059\u30b3\u30f3\u30c6\u30f3\u30c4\u3084\u30c7\u30fc\u30bf\u304c\u65b0\u305f\u306a\u4fa1\u5024\u3092\u5275\u9020\u3059\u308b\u4e2d\u3067\u3001\u30e6\u30fc\u30b6\u30fc\u306e\u3044\u308b\u56fd\u306b\u7269\u7406\u7684\u306a\u5b58\u5728\u304c\u306a\u304f\u3066\u3082\u305d\u308c\u3089\u3092\u30d3\u30b8\u30cd\u30b9\u306b\u6d3b\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3059\u308b\u3079\u304d\u304b\u3068\u3044\u3046\u65b0\u305f\u306a\u8ab2\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u3001OECD\u306f2019\u5e746\u6708\u306b\u300c\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u8ab2\u7a0e\u8ab2\u984c\u3078\u306e\u5171\u540c\u89e3\u6c7a\u7b56\u4f5c\u6210\u5411\u3051\u4f5c\u696d\u8a08\u753b\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a08\u753b\u3067\u306f\u3001\u5e02\u5834\u56fd\u3078\u9069\u5207\u306a\u7a0e\u53ce\u3092\u914d\u5206\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u6539\u5b9a\uff08\u7b2c1\u306e\u67f1\uff09\u3068\u3001\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u3078\u306e\u5229\u76ca\u8ee2\u9001\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u306e\u65b0\u63aa\u7f6e\uff08\u7b2c2\u306e\u67f1\uff09\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2023\u5e74\u306e2\u6708\u306b\u306f\u3001OECD\u304c\u63d0\u6848\u3057\u305f\u5305\u6442\u7684\u306a\u67a0\u7d44\u307f\u304cG20\u8ca1\u52d9\u5927\u81e3\u4f1a\u5408\u3067\u652f\u6301\u3055\u308c\u3001OECD\/G20\u4ee5\u5916\u306e\u56fd\u3005\u3082\u542b\u3081\u3066\u3001\u6700\u7d42\u5831\u544a\u66f8\u306e\u63a8\u5968\u4e8b\u9805\u306e\u5b9f\u884c\u3078\u306e\u53d6\u308a\u7d44\u307f\u304c\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u5f8c\u306f\u63a8\u5968\u4e8b\u9805\u306b\u5f93\u3063\u3066OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u3084OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u6539\u8a02\u3055\u308c\u3001\u5404\u56fd\u306e\u56fd\u5185\u6cd5\u306b\u3064\u3044\u3066\u3082\u9069\u5207\u306a\u6574\u5099\u30fb\u4fee\u6b63\u304c\u884c\u308f\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\uff08\u6ce85<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u60f3\u5b9a\u3055\u308c\u308b\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306a\u3069<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u969b\u7684\u306a\u7a0e\u5236\u5ea6\u306f\u3001\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u74b0\u5883\u304c\u9032\u5316\u3057\u7d9a\u3051\u308b\u4e2d\u3067\u3001\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u5c55\u958b\u3068\u7af6\u4e89\u529b\u3092\u4fdd\u3061\u3064\u3064\u3001\u65e5\u672c\u306e\u7a0e\u53ce\u304c\u4fdd\u8a3c\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u5e38\u306b\u898b\u76f4\u3057\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5909\u9077\u3084\u5404\u56fd\u306e\u8ab2\u7a0e\u6539\u9769\u306e\u52d5\u5411\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd1\u5e74\u306e\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30ea\u30bc\u30fc\u30b7\u30e7\u30f3\u3084IT\u6280\u8853\u306e\u9032\u6b69\u306b\u4f34\u3044\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6d3b\u52d5\u306f\u66f4\u306b\u8907\u96d1\u5316\u3057\u3001\u751f\u7523\u3084\u96c7\u7528\u3001\u8ca9\u58f2\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u3092\u6700\u9069\u306a\u56fd\u3084\u5730\u57df\u306b\u5206\u6563\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u7121\u5f62\u8cc7\u7523\u3067\u3042\u308b\u77e5\u7684\u8ca1\u7523\u304c\u4e2d\u5fc3\u7684\u306a\u4fa1\u5024\u3092\u62c5\u3046\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u5897\u3048\u3001\u4f01\u696d\u7d4c\u55b6\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u5909\u5316\u306b\u4f34\u3044\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8cc7\u672c\u3084\u8cc7\u7523\u306e\u79fb\u52d5\u3082\u660e\u3089\u304b\u306a\u5909\u5316\u3092\u898b\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5897\u52a0\u3057\u3066\u3044\u308b\u56fd\u5883\u3092\u8d8a\u3048\u305f\u76f4\u63a5\u6295\u8cc7\u306f\u3001\u5b9f\u4f53\u306e\u3042\u308b\u4f01\u696d\u306eM&amp;A\u3060\u3051\u3067\u306a\u304f\u3001\u6295\u8cc7\u5bfe\u8c61\u56fd\u3067\u306e\u6d3b\u52d5\u3092\u524d\u63d0\u3068\u3057\u306a\u3044\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u3078\u306e\u6295\u8cc7\u3082\u5897\u52a0\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u77e5\u7684\u8ca1\u7523\u306e\u958b\u767a\u306e\u5834\u6240\u3068\u305d\u306e\u53ce\u76ca\u304c\u767a\u751f\u3059\u308b\u5834\u6240\u304c\u4e00\u81f4\u3057\u306a\u3044\u50be\u5411\u3082\u898b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3088\u3046\u306a\u4f01\u696d\u306e\u884c\u52d5\u3084\u56fd\u969b\u7684\u306a\u8cc7\u672c\u79fb\u52d5\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u6539\u9769\u3067\u306f\u3001\u5065\u5168\u306a\u4f01\u696d\u6d3b\u52d5\u304c\u59a8\u3052\u3089\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u4e00\u90e8\u306e\u904e\u5270\u306a\u30bf\u30c3\u30af\u30b9\u30fb\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u304c\u7af6\u4e89\u4e0a\u6709\u5229\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u5e73\u306a\u7af6\u4e89\u74b0\u5883\u3092\u5168\u4e16\u754c\u306b\u6574\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u56fd\u969b\u7684\u306a\u5354\u529b\u3068\u67a0\u7d44\u307f\u306e\u69cb\u7bc9\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u4e0a\u8a18\u306e\u4f01\u696d\u306e\u884c\u52d5\u306e\u5909\u5316\u306b\u5bfe\u3057\u3066\u5404\u56fd\u304c\u500b\u5225\u306b\u8ab2\u7a0e\u6a29\u3092\u884c\u4f7f\u3057\u7d9a\u3051\u308b\u3068\u3001\u56fd\u969b\u7684\u306a\u7a0e\u5236\u306e\u5dee\u7570\u3084\u9699\u9593\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u56de\u907f\u304c\u5897\u3048\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5404\u56fd\u306e\u7a0e\u53ce\u3078\u306e\u30ea\u30b9\u30af\u3092\u9ad8\u3081\u308b\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u5236\u306e\u629c\u3051\u9053\u3092\u57cb\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3092\u518d\u8a2d\u8a08\u3059\u308b\u52aa\u529b\u3092\u5404\u56fd\u304c\u5354\u529b\u3057\u3066\u7d9a\u3051\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>BEPS<\/strong><strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8ab2\u984c\u306b\u5bfe\u3059\u308b\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BEPS<\/strong>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u9032\u3080\u4e2d\u3067\u3001\u9069\u5207\u306a\u7a0e\u5236\u306e\u5b9f\u65bd\u3068\u7af6\u4e89\u6cd5\u306e\u9069\u7528\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3088\u3046\u3001\u7d99\u7d9a\u7684\u306a\u898b\u76f4\u3057\u3068\u5bfe\u7b56\u304c\u8981\u6c42\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5404\u4f01\u696d\u304c\u516c\u6b63\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3092\u7dad\u6301\u3057\u3001\u65e5\u672c\u4f01\u696d\u306e\u56fd\u969b\u7684\u306a\u7af6\u4e89\u529b\u3092\u4fdd\u3064\u3068\u3068\u3082\u306b\u5411\u4e0a\u3055\u305b\u3001\u904e\u5ea6\u306a\u4e8b\u52d9\u8ca0\u62c5\u3084\u4e8c\u91cd\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u3068\u3044\u3046\u89b3\u70b9\u3092\u5ff5\u982d\u306b\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u304c\u4eca\u5f8c\u306f\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">1. Orbitax Global Minimum Tax<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Orbitax Global Minimum Tax\uff08GMT\uff09 \u306f\u3001190\u30ab\u56fd\u4ee5\u4e0a\u306e\u7a0e\u5236\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u6b21\u4e16\u4ee3\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u6280\u8853\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u306e\u60c5\u5831\u53ce\u96c6\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u30af\u30e9\u30a6\u30c9\u304b\u3089\u81ea\u52d5\u3067\u30c7\u30fc\u30bf\u53ce\u96c6\u3001\u8a08\u7b97\u3001\u5831\u544a\u3001\u304a\u3088\u3073\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u63d0\u51fa\u307e\u3067\u884c\u3044\u3001\u304a\u5ba2\u69d8\u306e\u65e2\u5b58\u306e\u30b7\u30b9\u30c6\u30e0\u3068\u7d71\u5408\u3059\u308b\u3053\u3068\u3067\u3001OECD\u306e\u300c\u7b2c 2 \u306e\u67f1\uff08Pillar 2\uff09\u300d \u30eb\u30fc\u30eb\u306b\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u3002<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Orbitax Global Minimum Tax\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u30ea\u30f3\u30af\u304b\u3089\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.thomsonreuters.co.jp\/ja\/products-services\/tax-accounting\/beps-action-manager\/contact.html\" style=\"background-color:#fa6400\">\u304a\u554f\u3044\u5408\u308f\u305b<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u30aa\u30f3\u30c7\u30de\u30f3\u30c9<\/strong>\u30a6\u30a7\u30d3\u30ca\u30fc<br><strong>\u300cBEPS2.0\u306b\u3088\u308b\u7a0e\u52d9\u3078\u306e\u5f71\u97ff\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u7b56\u3068\u306f<\/strong>\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30aa\u30f3\u30c7\u30de\u30f3\u30c9\u30a6\u30a7\u30d3\u30ca\u30fc\u300cBEPS2.0\u306b\u3088\u308b\u7a0e\u52d9\u3078\u306e\u5f71\u97ff\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u7b56\u300d\u3067\u306f\u3001BEPS2.0\u306e\u7b2c2\u306e\u67f1\u304c\u3082\u305f\u3089\u3059\u554f\u984c\u3068\u53ef\u80fd\u306a\u5909\u5316\u3078\u306e\u5bfe\u5fdc\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u969b\u7a0e\u52d9\u30c8\u30ec\u30f3\u30c9\u306e\u632f\u308a\u8fd4\u308a\u304b\u3089\u3001BEPS2.0\u306e\u7b2c2\u306e\u67f1\u306b\u3088\u3063\u3066\u60f3\u5b9a\u3055\u308c\u308b\u30b7\u30ca\u30ea\u30aa\u3068\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3064\u3044\u3066\u3001\u30c8\u30e0\u30bd\u30f3\u30ed\u30a4\u30bf\u30fc\u306e\u8feb\u672c\u3001\u5c71\u5185\u304c\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5f71\u97ff\u3068\u305d\u306e\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u77e5\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u63b2\u8f09\u3057\u305f\u672c\u30a6\u30a7\u30d3\u30ca\u30fc\u306e\u8996\u8074\u3092\u5e0c\u671b\u3055\u308c\u308b\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u3088\u308a\u304a\u7533\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/corporate.thomsonreuters.com\/beps-webinar\"><strong>\u30aa\u30f3\u30c7\u30de\u30f3\u30c9\u30a6\u30a7\u30d3\u30ca\u30fc\uff08BEPS2.0\u306b\u3088\u308b\u7a0e\u52d9\u3078\u306e\u5f71\u97ff\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u7b56\u3068\u306f\uff09<\/strong><\/a><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53c2\u8003\u60c5\u5831<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce81\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/beps\/index.htm\">\u56fd\u7a0e\u5e81\u3000BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce82\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023003-075.pdf\">\u56fd\u7a0e\u5e81 \u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce83\uff1a<a href=\"https:\/\/www.oecd.org\/tax\/beps\/138-countries-and-jurisdictions-agree-historic-milestone-to-implement-global-tax-deal.htm\">138 countries and jurisdictions agree historic milestone to implement global tax deal &#8211; OECD<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce84\uff1a<a href=\"https:\/\/www.oecd.org\/tax\/beps\/outcome-statement-on-the-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2023.pdf\">Outcome Statement on the Two-Pillar Solution to Address the Tax Challenges arising from the Digitalisation of the economy-OECD<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce85\uff1a<a href=\"https:\/\/www.oecd.org\/tax\/beps\/inclusive-framework-on-beps-composition.pdf\">Members of the OECD\/G20 Inclusive Framework on BEPS<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce86\uff1a<a href=\"https:\/\/www.meti.go.jp\/policy\/trade_policy\/wto\/3_dispute_settlement\/32_wto_rules_and_compliance_report\/322_past_columns\/2020\/2020-9.pdf\">\u7d4c\u6e08\u7523\u696d\u7701\u3000\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u4f34\u3046\u56fd\u969b\u8ab2\u7a0e\u53ca\u3073\u7af6\u4e89\u6cd5\u306b\u95a2\u3059\u308b\u8fd1\u5e74\u306e\u52d5\u304d<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u5de7\u307f\u306b\u5404\u56fd\u306e\u7a0e\u5236\u306e\u9055\u3044&hellip;<\/p>\n","protected":false},"author":5,"featured_media":7626,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1496,776,801,798,955],"tags":[1094,910,1526,1525],"insight_job_role":[1428,1438,999],"insight_practice_area":[1004],"class_list":["entry","author-traus","post-7599","post","type-post","status-publish","format-standard","has-post-thumbnail","category-accounting","category-776","category-801","category-798","category-955","tag-beps2-0","tag-910","tag-1526","tag-1525","insight_job_role-chief-financial-officer-2","insight_job_role-1438","insight_job_role-999","insight_practice_area-1004","hentry"],"acf":[],"yoast_head":"<!-- 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