\u5de8\u5927\u306aIT\u4f01\u696d\u306e\u51fa\u73fe\u306a\u3069\u3001\u4e16\u754c\u7684\u306b\u4eca\u307e\u3067\u306e\u7a0e\u5236\u5ea6\u3067\u306f\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u4e8b\u6848\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u65b0\u3057\u3044\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3088\u3046\u3068\u3044\u3046\u6a5f\u904b\u304c\u9ad8\u307e\u308a\u3092\u898b\u305b\u3001OECD\u65b0\u30eb\u30fc\u30eb\u306e\u5408\u610f\u306e\u3082\u3068\u3001\u56fd\u969b\u8ab2\u7a0e\u306e\u30eb\u30fc\u30eb\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u304f\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n
<\/p>\n
\u3053\u3053\u3067\u306f\u56fd\u969b\u8ab2\u7a0e\u306e\u73fe\u5728\u306e\u30eb\u30fc\u30eb\u3068\u65b0\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n
\u306f\u3058\u3081\u306b\u3001\u56fd\u969b\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u8b70\u8ad6\u304c\u9032\u3093\u3067\u3044\u308bOECD\u306e\u65b0\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n
OECD\uff08\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff09\u3068\u306f\u300c\u7d4c\u6e08\u6210\u9577\u300d\u300c\u958b\u767a\u300d\u300c\u8cbf\u6613\u300d\u306e3\u3064\u3092\u76ee\u7684\u3068\u3057\u305f\u56fd\u969b\u6a5f\u95a2\u3067\u3059\u30022021\u5e745\u6708\u73fe\u5728\u3001\u65e5\u672c\u3001\u30a2\u30e1\u30ea\u30ab\u3092\u306f\u3058\u308138\u304b\u56fd\u304c\u52a0\u76df\u3057\u3066\u3044\u307e\u3059\u3002\u52a0\u76df\u56fd\u306f\u3082\u3061\u308d\u3093\u3001\u4e16\u754c\u7d4c\u6e08\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
OECD\u306f\u3001\u7d4c\u6e08\u30fb\u793e\u4f1a\u306e\u5e45\u5e83\u3044\u5206\u91ce\u306b\u304a\u3044\u3066\u591a\u5c90\u306b\u308f\u305f\u308b\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u56fd\u969b\u8ab2\u7a0e\u306a\u3069\u3001\u5404\u56fd\u9593\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3082\u8b70\u8ad6\u3057\u3066\u3044\u307e\u3059\u3002\u5404\u56fd\u9593\u3067\u3001\u5e73\u7b49\u306a\u7a0e\u5236\u5ea6\u304c\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u30eb\u30fc\u30eb\u4f5c\u308a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u73fe\u5728\u3001\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306eOECD\u65b0\u30eb\u30fc\u30eb\u306b\u7b56\u5b9a\u306b\u5411\u3051\u3066\u306e\u8b70\u8ad6\u3082\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u3046\u3057\u305f\u8b70\u8ad6\u306e\u767a\u7aef\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u5de8\u5927\u306aIT\u4f01\u696d\u306e\u51fa\u73fe\u3067\u3059\u3002\u3082\u3068\u3082\u3068\u4f01\u696d\u306f\u3069\u3053\u304b\u306e\u56fd\u306b\u62e0\u70b9\u3092\u7f6e\u304d\u3001\u305d\u306e\u56fd\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3044\u3001\u5f97\u305f\u5229\u76ca\u306b\u3064\u3044\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u5de8\u5927IT\u4f01\u696d\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3001\u62e0\u70b9\u3092\u7f6e\u3044\u3066\u3044\u306a\u3044\u5730\u57df\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5229\u76ca\u3092\u5f97\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3069\u3053\u306b\u62e0\u70b9\u3092\u7f6e\u3044\u3066\u3082\u7d4c\u6e08\u6d3b\u52d5\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u7387\u304c\u4f4e\u3044\u3068\u3053\u308d\u306b\u62e0\u70b9\u3092\u7f6e\u304d\u5229\u76ca\u3092\u5f97\u3001\u7a0e\u91d1\u9003\u308c\u3092\u3057\u3066\u308b\u306e\u3067\u3059\u3002\u4e00\u65b9\u3001\u62e0\u70b9\u306e\u306a\u3044\u56fd\u3067\u306f\u3001\u5de8\u5927IT\u4f01\u696d\u304c\u305d\u306e\u56fd\u3067\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4f7f\u3063\u3066\u5f97\u305f\u5229\u76ca\u306b\u3064\u3044\u3066\u3001\u8ab2\u7a0e\u3067\u304d\u306a\u3044\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n
<\/p>\n
\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u3001OECD\u52a0\u76df\u56fd\u304c\u5354\u529b\u3057\u3066\u65b0\u305f\u306a\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u7b56\u5b9a\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3067\u306f\u3001OECD\u304c\u7b56\u5b9a\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u65b0\u30eb\u30fc\u30eb\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\u3002OECD\u304c\u7b56\u5b9a\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u65b0\u30eb\u30fc\u30eb\u306f\u3001\u4e3b\u306b\u300c\u7269\u7406\u7684\u62e0\u70b9\u306e\u306a\u3044\u56fd\u306b\u914d\u5206\u3059\u308b\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u6a29\u306e\u8a2d\u5b9a\u300d\u3068\u300c\u4e16\u754c\u5171\u901a\u306e\u6cd5\u4eba\u7a0e\u5b9f\u52b9\u7387\u306e\u6700\u4f4e\u6c34\u6e96\u306e\u8a2d\u5b9a\u300d\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u7269\u7406\u7684\u62e0\u70b9\u306e\u306a\u3044\u56fd\u306b\u914d\u5206\u3059\u308b\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u6a29\u306e\u8a2d\u5b9a\u3092\u3059\u308b\u3053\u3068\u3067\u3001IT\u4f01\u696d\u304c\u62e0\u70b9\u306e\u306a\u3044\u56fd\u3067\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4f7f\u3063\u3066\u5f97\u305f\u5229\u76ca\u306b\u3064\u3044\u3066\u3001\u62e0\u70b9\u306e\u306a\u3044\u56fd\u3067\u3082\u8ab2\u7a0e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u4e16\u754c\u5171\u901a\u306e\u6cd5\u4eba\u7a0e\u5b9f\u52b9\u7387\u306e\u6700\u4f4e\u6c34\u6e96\u306e\u8a2d\u5b9a\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306b\u62e0\u70b9\u3092\u79fb\u3057\u3066\u8ab2\u7a0e\u9003\u308c\u3092\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30eb\u30fc\u30eb\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u3053\u3068\u3092\u3069\u3046\u6c7a\u3081\u308b\u304b\u304c\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
<\/p>\n
\u3053\u306e\u3046\u3061\u30012021\u5e746\u67084\u65e5\u304b\u3089\u30ed\u30f3\u30c9\u30f3\u3067\u59cb\u307e\u3063\u3066\u3044\u308b\u5148\u90327\u304b\u56fd\uff08G7\uff09\u306e\u8ca1\u52d9\u76f8\u4f1a\u5408\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u56fd\u969b\u7684\u306a\u6700\u4f4e\u6c34\u6e96\u309215%\u4ee5\u4e0a\u306b\u3059\u308b\u3068\u660e\u8a18\u3055\u308c\u305f\u5171\u540c\u58f0\u660e\u304c\u51fa\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001OECD\u65b0\u30eb\u30fc\u30eb\u306e\u7b56\u5b9a\u306e\u5408\u610f\u306b\u5411\u3051\u3066\u3001\u307e\u305f1\u6b69\u9032\u3093\u3060\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
OECD\u65b0\u30eb\u30fc\u30eb\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e\u30eb\u30fc\u30eb\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u3053\u304b\u3089\u306f\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u306a2\u3064\u306e\u3053\u3068\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n
\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u56fd\u3092\u307e\u305f\u3044\u3067\u56fd\u969b\u7684\u306b\u6d3b\u52d5\u3059\u308b\u4f01\u696d\u3084\u500b\u4eba\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u8abf\u6574\u3092\u3059\u308b\u4ed5\u7d44\u307f\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u3069\u306e\u56fd\u306b\u3044\u304f\u3089\u306e\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u3068\u3044\u3063\u305f\u3001\u30eb\u30fc\u30eb\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u4f01\u696d\u3084\u500b\u4eba\u304c\u5b89\u5fc3\u3057\u3066\u56fd\u969b\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u304c\u884c\u3048\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u56fd\u969b\u7684\u306b\u8ab2\u7a0e\u95a2\u4fc2\u306b\u304a\u3051\u308b\u30eb\u30fc\u30eb\u3092\u7d71\u4e00\u5316\u30fb\u660e\u78ba\u5316\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u65e5\u672c\u3092\u542b\u3080\u8af8\u5916\u56fd\u306f\u3001\u3053\u308c\u307e\u3067\u7d99\u7d9a\u7684\u306b\u3055\u307e\u3056\u307e\u306a\u56fd\u969b\u8ab2\u7a0e\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3092\u884c\u3044\u30011953\u5e74\u306b\u5236\u5b9a\u3055\u308c\u305f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5275\u8a2d\u306a\u3069\u3001\u56fd\u969b\u8ab2\u7a0e\u306b\u304b\u304b\u308f\u308b\u5236\u5ea6\u3092\u6574\u3048\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n
<\/p>\n
\u56fd\u969b\u7684\u306a\u53d6\u308a\u7d44\u307f\u306f\u73fe\u5728\u3082\u7d9a\u3044\u3066\u304a\u308a\u30012015\u5e7410\u6708\u306b\u306fOECD\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u56fd\u969b\u7684\u306a\u8ab2\u7a0e\u9003\u308c\u306e\u9632\u6b62\u7b56\u306a\u3069\u3092\u6574\u5099\u3059\u308b\u300cBEPS(\u8ca1\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u304c\u767a\u8db3\u3002\u73fe\u5728\u3001\u65e5\u672c\u3092\u542b\u3080110\u3092\u8d85\u3048\u308b\u56fd\u3084\u5730\u57df\u304c\u3053\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53c2\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u56fd\u969b\u8ab2\u7a0e\u3067\u91cd\u8981\u306a\u3082\u306e\u304c\u3001\u79df\u7a0e\u6761\u7d04\u3067\u3059\u3002\u79df\u7a0e\u6761\u7d04\u3068\u306f\u3001\u56fd\u3068\u56fd\u306e\u9593\u3067\u7d50\u3093\u3060\u7a0e\u91d1\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u53d6\u308a\u6c7a\u3081\u306e\u3053\u3068\u3067\u3059\u3002\u79df\u7a0e\u6761\u7d04\u3092\u7d50\u3073\u30012\u56fd\u9593\u3067\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u308b\u3053\u3068\u3067\u3001\u5404\u56fd\u306b\u304a\u3051\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u6392\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u5916\u56fd\u3067\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u3001\u305d\u306e\u6240\u5f97\u306b\u65e5\u672c\u3067\u3082\u5916\u56fd\u3067\u3082\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3059\u3068\u30012\u91cd\u3067\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u304c\u5916\u56fd\u3067\u5f97\u305f\u6240\u5f97\u306b\u306f\u3001\u65e5\u672c\u3067\u306f\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u306a\u3069\u306e\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n
<\/p>\n
\u79df\u7a0e\u6761\u7d04\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u3084\u4e8c\u56fd\u9593\u306e\u5065\u5168\u306a\u6295\u8cc7\u30fb\u7d4c\u6e08\u4ea4\u6d41\u306e\u4fc3\u9032\u3092\u56f3\u308b\u3053\u3068\u3060\u3051\u304c\u76ee\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u969b\u7684\u306a\u79df\u7a0e\u56de\u907f\u3084\u5fb4\u53ce\u56de\u907f\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u306b\u30012\u56fd\u9593\u3067\u60c5\u5831\u4ea4\u63db\u306a\u3069\u306e\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u5354\u529b\u306e\u305f\u3081\u306e\u67a0\u7d44\u307f\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
<\/p>\n
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<\/p>\n
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