{"id":92311,"date":"2026-08-23T14:21:05","date_gmt":"2026-08-23T05:21:05","guid":{"rendered":"https:\/\/japan-indepth.jp\/?p=92311"},"modified":"2026-08-23T14:21:06","modified_gmt":"2026-08-23T05:21:06","slug":"%e7%8e%89%e6%9c%a8%e9%9b%84%e4%b8%80%e9%83%8e%e6%b0%8f%e3%81%ae%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%83%bb%e6%b3%95%e4%ba%ba%e7%a8%8e%e4%b8%80%e4%bd%93%e6%94%b9%e9%9d%a9%e5%9b%bd%e5%86%85%e6%8a%95%e8%b3%87","status":"publish","type":"post","link":"https:\/\/japan-indepth.jp\/?p=92311","title":{"rendered":"\u7389\u6728\u96c4\u4e00\u90ce\u6c0f\u306e\u6d88\u8cbb\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u4e00\u4f53\u6539\u9769\u56fd\u5185\u6295\u8cc7\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306f\u50cd\u304f\u304b"},"content":{"rendered":"<div class=\"e6f52dc566d20a520ffae7bd1dec9ffb\" data-index=\"3\" style=\"float: none; margin:5px 0 5px 0; text-align:center;\">\n<!-- A_728*90 -->\r\n<div class=\"ad-set\">\r\n<style type=\"text\/css\">\r\n.adslot_2 { width: 100%; height: 94px; 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href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/syotokukakudai\/chinnagesokushin06gudebook.pdf\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236<\/a>\u306f\u6700\u592745\uff05\u3092\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3060\u304c\u3001\u4e0a\u9650\u306f\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u3002\u7d0d\u3081\u308b\u7a0e\u304c\u5c0f\u3055\u3051\u308c\u3070\u63a7\u9664\u67a0\u306f\u4f7f\u3044\u5207\u308c\u306a\u3044\u3002\u7389\u6728\u6c0f\u306f\u6295\u7a3f\u3067\u3001\u5fc5\u8981\u306a\u306e\u306f\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3067\u306f\u306a\u304f\u300d\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u7d44\u307f\u66ff\u3048\u3060\u3068\u660e\u8a18\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u9650\u754c\u306f\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u63a7\u9664\u9805\u76ee\u306b\u300c\u56fd\u5185\u4ed5\u5165\u308c\u300d\u307e\u3067\u52a0\u308f\u308c\u3070\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306f\u73fe\u884c\u3088\u308a\u5927\u5e45\u306b\u72ed\u304f\u306a\u308b\u3002<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/reference\/taxes_and_stamp_revenues\/202605s.pdf\">\u8ca1\u52d9\u7701\u306e\u8cc7\u6599<\/a>\u306b\u3088\u308c\u3070\u4ee4\u548c8\u5e74\u5ea6\u4e88\u7b97\u984d\u306f\u6d88\u8cbb\u7a0e26\u51466880\u5104\u5186\u3001\u6cd5\u4eba\u7a0e20\u51466960\u5104\u5186\u3002\u5408\u8a0847\u5146\u5186\u898f\u6a21\u3092\u3001\u3088\u308a\u72ed\u3044\u30d9\u30fc\u30b9\u304b\u3089\u53d6\u308a\u5207\u308c\u308b\u306e\u304b\u3002\u7a0e\u7387\u3092\u3069\u3053\u306b\u7f6e\u304f\u304b\u306f\u3001\u3053\u308c\u304b\u3089\u8a70\u3081\u308b\u90e8\u5206\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25a0\u56fd\u969b\u7684\u306a\u6700\u4f4e\u7a0e\u738715\uff05\u306f\u3001\u3069\u3046\u5f71\u97ff\u3059\u308b\u306e\u304b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u4f01\u696d\u306e\u6e1b\u7a0e\u306f\u3001\u56fd\u969b\u7684\u306b\u6c7a\u3081\u3089\u308c\u305f\u4e0b\u9650\u3067\u6b62\u307e\u308b\u3002<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/337.html\">\u8ca1\u52d9\u7701\u306e\u8cc7\u6599<\/a>\u306b\u3088\u308c\u3070\u3001\u65e5\u672c\u3082\u6cd5\u5236\u5316\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5e74\u9593\u7dcf\u53ce\u5165\u304c7.5\u5104\u30e6\u30fc\u30ed\uff08\u7d041395\u5104\u5186\uff1a1\u30e6\u30fc\u30ed\uff1d\u7d04186\u5186\uff09\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3001\u3069\u306e\u56fd\u3067\u3082\u5229\u76ca\u306e15\uff05\u306b\u3042\u305f\u308b\u7a0e\u3092\u8ca0\u62c5\u3055\u305b\u308b\u4ed5\u7d44\u307f\u3060\u3002\u65e5\u672c\u3067\u306e\u8ca0\u62c5\u304c\u305d\u308c\u3092\u4e0b\u56de\u308c\u3070\u3001\u4e0d\u8db3\u5206\u306f\u300c\u4e0a\u4e57\u305b\u8ab2\u7a0e\u300d\u3068\u3057\u3066\u5fb4\u53ce\u3055\u308c\u308b\u3002<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0025004-012.pdf\">\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599<\/a>\u306b\u3088\u308c\u3070\u3001\u65e5\u672c\u306f\u3053\u306e\u4e0d\u8db3\u5206\u3092\u81ea\u56fd\u3067\u53d6\u308b\u300c\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u300d\u3092\u8a2d\u3051\u3066\u304a\u308a\u3001\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4e0b\u9650\u304c\u3042\u308b\u3068\u3001\u7389\u6728\u69cb\u60f3\u306e\u56fd\u5185\u6295\u8cc7\u6e1b\u7a0e\u306f\u3001\u3042\u308b\u7bc4\u56f2\u3067\u3057\u304b\u50cd\u304b\u306a\u3044\u3002\u63a7\u9664\u3092\u4f7f\u3063\u3066\u306a\u304a15\uff05\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u4f01\u696d\u306a\u3089\u3001\u56fd\u5185\u6295\u8cc7\u3092\u5897\u3084\u3057\u305f\u5206\u3060\u3051\u7a0e\u306f\u8efd\u304f\u306a\u308b\u3002\u3060\u304c\u3001\u3059\u3067\u306b15\uff05\u306b\u5f35\u308a\u4ed8\u3044\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u8ffd\u52a0\u3067\u6295\u8cc7\u3092\u3057\u3066\u3082\u4e0d\u8db3\u5206\u3092\u53d6\u3089\u308c\u308b\u3060\u3051\u3067\u3001\u7d0d\u3081\u308b\u7a0e\u984d\u306f\u5909\u308f\u3089\u306a\u3044\u3002\u7a0e\u304c\u6e1b\u3089\u306a\u3044\u306a\u3089\u3001\u6295\u8cc7\u3092\u4fc3\u3059\u52d5\u6a5f\u3082\u50cd\u304b\u306a\u3044\u3002\u305d\u3057\u3066\u8f38\u51fa\u3067\u5f97\u305f\u5229\u76ca\u306f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306b\u5165\u3089\u306a\u3044\u305f\u3081\u3001\u8f38\u51fa\u3067\u7a3c\u3050\u5272\u5408\u304c\u5927\u304d\u3044\u4f01\u696d\u307b\u3069\u3001\u65e5\u672c\u3067\u306e\u7a0e\u8ca0\u62c5\u306f\u3082\u3068\u3082\u3068\u5c0f\u3055\u304f\u3001\u3053\u306e\u72b6\u614b\u306b\u8fd1\u3065\u304f\u3002\u56fd\u5185\u3078\u306e\u6295\u8cc7\u3092\u4fc3\u3059\u306f\u305a\u306e\u7a0e\u5236\u304c\u3001\u6d77\u5916\u3067\u7a3c\u3050\u529b\u306e\u5927\u304d\u3044\u4f01\u696d\u306b\u306f\u52b9\u304d\u306b\u304f\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u5927\u898f\u6a21\u306a\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u9650\u3063\u305f\u8a71\u3067\u3042\u308b\u3002\u56fd\u5185\u4e2d\u5fc3\u306e\u4f01\u696d\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u95a2\u4fc2\u304c\u306a\u3044\u3002\u305d\u3057\u3066\u3001\u3069\u306e\u4f01\u696d\u304c\u3053\u306e\u72b6\u614b\u306b\u9665\u308b\u306e\u304b\u306f\u3001\u65b0\u3057\u3044\u7a0e\u306e\u7a0e\u7387\u3092\u3069\u3053\u306b\u7f6e\u304f\u304b\u3067\u5909\u308f\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25a0\u793e\u4f1a\u4fdd\u969c\u3068\u5730\u65b9\u306e\u8ca1\u6e90\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8cbb\u7a0e\u3092\u3084\u3081\u308c\u3070\u3001\u305d\u3053\u306b\u7d10\u3065\u3044\u3066\u3044\u305f\u8ca1\u6e90\u3082\u52d5\u304f\u3002<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/d05_1.pdf\">\u8ca1\u52d9\u7701\u306e\u8cc7\u6599<\/a>\u306e\u3068\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u6cd5\u7b2c1\u6761\u7b2c2\u9805\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u53ce\u5165\u3092\u300c\u5e74\u91d1\u3001\u533b\u7642\u53ca\u3073\u4ecb\u8b77\u306e\u793e\u4f1a\u4fdd\u969c\u7d66\u4ed8\u4e26\u3073\u306b\u5c11\u5b50\u5316\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u65bd\u7b56\u306b\u8981\u3059\u308b\u7d4c\u8cbb\u300d\u306b\u5145\u3066\u308b\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002\u4f7f\u3044\u9053\u304c\u6cd5\u5f8b\u3067\u6307\u5b9a\u3055\u308c\u305f\u7a0e\u3067\u3042\u308b\u3002\u3057\u304b\u3082\u7a0e\u738710\uff05\u306e\u5185\u8a33\u306f\u6d88\u8cbb\u7a0e\uff08\u56fd\u7a0e\uff097.8\uff05\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e2.2\uff05\u3067\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u306f\u81ea\u6cbb\u4f53\u306e\u8ca1\u6e90\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7389\u6728\u6c0f\u306f\u6d88\u8cbb\u7a0e\u3092\u4e00\u5ea6\u30ea\u30bb\u30c3\u30c8\u3057\u3066\u65b0\u3057\u3044\u6cd5\u4eba\u8ab2\u7a0e\u4f53\u7cfb\u306b\u7d44\u307f\u8fbc\u3080\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u65b0\u3057\u3044\u6cd5\u4eba\u8ab2\u7a0e\u304c\u3053\u308c\u3092\u5f15\u304d\u53d7\u3051\u308b\u306e\u306a\u3089\u3001\u305d\u306e\u7a0e\u53ce\u898f\u6a21\u306b\u306f\u793e\u4f1a\u4fdd\u969c\u3068\u5730\u65b9\u8ca1\u6e90\u306e\u5206\u3082\u542b\u307e\u308c\u308b\u3002\u4eba\u4ef6\u8cbb\u3084\u56fd\u5185\u6295\u8cc7\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u72ed\u3044\u30d9\u30fc\u30b9\u304b\u3089\u3001\u305d\u308c\u3060\u3051\u306e\u7a0e\u53ce\u3092\u5f97\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u6295\u8cc7\u3084\u8cc3\u4e0a\u3052\u3092\u3057\u306a\u3044\u4f01\u696d\u307b\u3069\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u8a2d\u8a08\u3060\u304c\u3001\u305d\u306e\u6c34\u6e96\u3092\u3069\u3053\u306b\u7f6e\u304f\u304b\u306f\u3001\u3053\u306e\u5f15\u304d\u7d99\u304e\u65b9\u306b\u3082\u5de6\u53f3\u3055\u308c\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25a0\u4f55\u3092\u8a70\u3081\u308c\u3070\u3001\u6295\u8cc7\u306f\u52d5\u304f\u306e\u304b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u554f\u308f\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u56fd\u5185\u6295\u8cc7\u3092\u5897\u3084\u3059\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u3001\u3069\u3046\u3059\u308c\u3070\u672c\u5f53\u306b\u50cd\u304b\u305b\u3089\u308c\u308b\u304b\u3067\u3042\u308b\u3002\u7389\u6728\u6c0f\u306e\u69cb\u60f3\u306f\u307e\u3060\u8a66\u6848\u306e\u6bb5\u968e\u3067\u3001\u6cd5\u6848\u3082\u3001\u7a0e\u7387\u3082\u3001\u300c\u56fd\u5185\u58f2\u4e0a\u300d\u306e\u5b9a\u7fa9\u3082\u3053\u308c\u304b\u3089\u3060\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u8a70\u3081\u308b\u3079\u304d\u70b9\u306f\u306f\u3063\u304d\u308a\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u306a\u30446\u5272\u306e\u4f01\u696d\u306b\u3001\u3069\u3046\u3084\u3063\u3066\u8a98\u56e0\u3092\u5c4a\u304b\u305b\u308b\u306e\u304b\u3002\u6700\u4f4e\u7a0e\u738715\uff05\u306b\u5f35\u308a\u4ed8\u304f\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3001\u6295\u8cc7\u3092\u4fc3\u3059\u4f59\u5730\u3092\u3069\u3046\u6b8b\u3059\u306e\u304b\u3002\u793e\u4f1a\u4fdd\u969c\u3068\u5730\u65b9\u306e\u8ca1\u6e90\u3092\u5f15\u304d\u7d99\u304e\u306a\u304c\u3089\u3001\u4f01\u696d\u304c\u8010\u3048\u3089\u308c\u308b\u6c34\u6e96\u306b\u7a0e\u7387\u3092\u53ce\u3081\u3089\u308c\u308b\u306e\u304b\u3002\u7389\u6728\u6c0f\u306e\u63d0\u6848\u3059\u308b\u300c\u6d88\u8cbb\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u4e00\u4f53\u6539\u9769\u300d\u304c\u5b9f\u73fe\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u307e\u3055\u306b\u3053\u308c\u304b\u3089\u306e\u8b70\u8ad6\u3067\u3042\u308b\u3002\u69cb\u60f3\u3092\u5b9f\u73fe\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u4e09\u3064\u306f\u907f\u3051\u3066\u901a\u308c\u306a\u3044\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Japan In-depth\u30c1\u30e3\u30f3\u30cd\u30eb\u300c\u7389\u6728\u96c4\u4e00\u90ce\u3000\u56fd\u6c11\u6c11\u4e3b\u515a\u4ee3\u8868\u9078\u3000\u4e3b\u5f35\u5927\u516c\u958b\u300d\uff1a<a href=\"https:\/\/www.youtube.com\/watch?v=nkK7wfzhp6A\">https:\/\/www.youtube.com\/watch?v=nkK7wfzhp6A<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09\u3011<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q. \u4ed5\u5411\u5730\u4e3b\u7fa9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8ab2\u7a0e\u3068\u306f\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A. \u751f\u7523\u5730\u3067\u306f\u306a\u304f\u8ca9\u58f2\u5148\u306e\u56fd\u3092\u57fa\u6e96\u306b\u8ab2\u7a0e\u3057\u3001\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u652f\u51fa\u3092\u305d\u306e\u5e74\u306b\u5168\u984d\u5dee\u3057\u5f15\u3051\u308b\u6cd5\u4eba\u8ab2\u7a0e\u306e\u65b9\u5f0f\u3002\u8f38\u51fa\u306f\u8ab2\u7a0e\u3055\u308c\u305a\u3001\u8f38\u5165\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u3002<a href=\"https:\/\/oxfordtax.sbs.ox.ac.uk\/wp-17\/01-alan-auerbach-michael-p.-devereux-michael-keen-and-john-vella-destination-based-cash-flow-t\">\u30aa\u30c3\u30af\u30b9\u30d5\u30a9\u30fc\u30c9\u5927\u5b66\u30d3\u30b8\u30cd\u30b9\u8ab2\u7a0e\u30bb\u30f3\u30bf\u30fc\u306e\u8ad6\u6587<\/a>\u304c\u7406\u8ad6\u7684\u306a\u6574\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q. \u30a8\u30b9\u30c8\u30cb\u30a2\u306e\u6cd5\u4eba\u7a0e\u304c\u300c22\/78\u300d\u3068\u66f8\u304b\u308c\u308b\u306e\u306f\u306a\u305c\u304b\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A. <a href=\"https:\/\/www.emta.ee\/en\/business-client\/taxes-and-payment\/income-and-social-taxes\/taxation-dividends\">\u540c\u56fd\u7a0e\u95a2\u7a0e\u52d9\u5e81<\/a>\u306b\u3088\u308c\u3070\u3001\u624b\u53d6\u308a\u306778\u3092\u914d\u308b\u3068\u304d\u306b22\u3092\u7d0d\u3081\u308b\u5f62\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u66f8\u304d\u65b9\u3092\u3059\u308b\u3002\u5206\u914d\u3059\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066\u304a\u3088\u305d22\uff05\u306b\u3042\u305f\u308b\uff082025\u5e74\u4ee5\u964d\u306e\u7a0e\u7387\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Q. \u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u300c\u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u6240\u5f97\u9664\u5916\u984d\u300d\u3068\u306f\uff1f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A. <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023003-075.pdf\">\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599<\/a>\u306b\u3088\u308c\u3070\u3001\u7d66\u4e0e\u7b49\u306e\u8cbb\u7528\u306e5\uff05\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u984d\u306e5\uff05\u3092\u3001\u4e0a\u4e57\u305b\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u4ed5\u7d44\u307f\u3002\u5b9f\u4f53\u306e\u3042\u308b\u4e8b\u696d\u6d3b\u52d5\u306e\u53d6\u308a\u5206\u3068\u307f\u306a\u3059\u8da3\u65e8\u3067\u3001\u4eba\u3092\u96c7\u3044\u56fd\u5185\u306b\u8a2d\u5099\u3092\u6301\u3064\u4f01\u696d\u307b\u3069\u4e0a\u4e57\u305b\u8ab2\u7a0e\u306f\u5c0f\u3055\u304f\u306a\u308b\uff08\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u521d\u5e74\u5ea6\u306f9.8\uff05\u30687.8\uff05\u304b\u3089\u59cb\u3081\u30019\u5e74\u304b\u3051\u30665\uff05\u3078\u9013\u6e1b\u3059\u308b\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u95a2\u9023\u30ea\u30f3\u30af<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.youtube.com\/@japanin-depth6970\">Japan In-depth\u30c1\u30e3\u30f3\u30cd\u30eb\uff08YouTube\uff09<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/japan-indepth.jp\/?p=92297\">\u7389\u6728\u96c4\u4e00\u90ce\u6c0f\u300c\u8cc3\u4e0a\u3052\u304c\u6700\u5927\u306e\u7bc0\u7a0e\u306b\u306a\u308b\u300d\u3000\u6d88\u8cbb\u7a0e\u5ec3\u6b62\u3068\u65b0\u6cd5\u4eba\u7a0e\u4f53\u7cfb\u306e\u4e2d\u8eab<\/a>\uff08Japan In-depth\uff09\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e3b\u306a\u53c2\u7167\u8cc7\u6599<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/x.com\/tamakiyuichiro\/status\/2089366328482382315\">\u7389\u6728\u96c4\u4e00\u90ce\u6c0f SNS\u6295\u7a3f\uff082026\u5e748\u670817\u65e5\uff09<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/oxfordtax.sbs.ox.ac.uk\/wp-17\/01-alan-auerbach-michael-p.-devereux-michael-keen-and-john-vella-destination-based-cash-flow-t\">Auerbach, Devereux, Keen and Vella, \u201cDestination-based cash flow taxation\u201d\uff08\u30aa\u30c3\u30af\u30b9\u30d5\u30a9\u30fc\u30c9\u5927\u5b66\u30d3\u30b8\u30cd\u30b9\u8ab2\u7a0e\u30bb\u30f3\u30bf\u30fc\u30012017\u5e74\uff09<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/oxfordtax.sbs.ox.ac.uk\/files\/wp19-16-finalversionpdf\">Pirlot, \u201cDon\u2019t blame it on WTO law\u201d\uff08\u540c\u30012019\u5e74\uff09<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.emta.ee\/en\/business-client\/taxes-and-payment\/income-and-social-taxes\/taxation-dividends\">\u30a8\u30b9\u30c8\u30cb\u30a2\u7a0e\u95a2\u7a0e\u52d9\u5e81\u300cTaxation of dividends\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/information\/release\/pdf\/kaishahyohon2023.pdf\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c5\u5e74\u5ea6\u5206 \u4f1a\u793e\u6a19\u672c\u8abf\u67fb\u7d50\u679c\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/syotokukakudai\/chinnagesokushin06gudebook.pdf\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236 \u3054\u5229\u7528\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/reference\/taxes_and_stamp_revenues\/202605s.pdf\">\u8ca1\u52d9\u7701\u300c\u4ee4\u548c8\u5e74\u5ea6 \u79df\u7a0e\u53ca\u3073\u5370\u7d19\u53ce\u5165\u3001\u53ce\u5165\u984d\u8abf\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/337.html\">\u8ca1\u52d9\u7701\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u6982\u8981\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023003-075.pdf\">\u56fd\u7a0e\u5e81\u300c\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\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0025004-012.pdf\">\u56fd\u7a0e\u5e81\u300c\u540c\uff082\uff09\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/d05_1.pdf\">\u8ca1\u52d9\u7701\u300c\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u3068\u4f7f\u9014\u306e\u660e\u78ba\u5316\u300d<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c8\u30c3\u30d7\u5199\u771f\uff1a\u56fd\u6c11\u6c11\u4e3b\u515a \u7389\u6728\u96c4\u4e00\u90ce\u8846\u8b70\u9662\u8b70\u54e1\uff082026\u5e748\u670821\u65e5\uff09\u24b8Japan In-depth\u30c1\u30e3\u30f3\u30cd\u30eb<\/p>\n\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":386,"featured_media":92314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_locale":"ja","_original_post":"https:\/\/japan-indepth.jp\/?p=92311","footnotes":""},"categories":[38],"tags":[13393,13379,13381,2496,13380,12,486,335,1406,13392,3432],"class_list":["post-92311","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-38","tag-13393","tag-13379","tag-13381","tag-2496","tag-13380","tag-12","tag-486","tag-335","tag-1406","tag-13392","tag-3432","ja"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"FUJITANI NORIKO\"\/>\n\t<meta name=\"keywords\" 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