{"id":6223,"date":"2018-06-05T15:58:35","date_gmt":"2018-06-05T06:58:35","guid":{"rendered":"https:\/\/www.waseda.jp\/folaw\/icl\/?p=6223"},"modified":"2018-11-16T11:11:46","modified_gmt":"2018-11-16T02:11:46","slug":"%e3%80%90%e9%96%8b%e5%82%ac%e5%a0%b1%e5%91%8a%e3%80%91%e5%9b%bd%e9%9a%9b%e3%82%b7%e3%83%b3%e3%83%9d%e3%82%b8%e3%82%a6%e3%83%a0%e3%80%8c%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%bb%e3%82%a8","status":"publish","type":"post","link":"https:\/\/www.waseda.jp\/folaw\/icl\/news\/2018\/06\/05\/6223\/","title":{"rendered":"\u3010\u958b\u50ac\u5831\u544a\u3011\u56fd\u969b\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u79df\u7a0e\u6cd5\u304b\u3089\u306e\u5fdc\u7b54\uff0d\u65e5\u72ec\u306e\u5834\u5408\u300d\u304c\u958b\u50ac\u3055\u308c\u307e\u3057\u305f"},"content":{"rendered":"<p><strong>\u56fd\u969b\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u79df\u7a0e\u6cd5\u304b\u3089\u306e\u5fdc\u7b54\uff0d\u65e5\u72ec\u306e\u5834\u5408\u300d<\/strong><\/p>\n<div>\u65e5\u3000\u6642\u3000\uff1a\u30002018\u5e745\u670825\u65e5(\u91d1)\u30009:00\uff5e18:00<br \/>\n\u5834\u3000\u6240\u3000\uff1a\u3000\u65e9\u7a32\u7530\u5927\u5b66\u65e9\u7a32\u7530\u30ad\u30e3\u30f3\u30d1\u30b9\uff18\u53f7\u9928\uff13\u968e\u4f1a\u8b70\u5ba4<br \/>\n\u53c2\u52a0\u4eba\u6570\uff1a\u3000182\u540d\uff08\u3046\u3061\u5b66\u751f57\u540d\uff09<br \/>\n\u4e3b\u50ac\u3000\u65e9\u7a32\u7530\u5927\u5b66\u6bd4\u8f03\u6cd5\u7814\u7a76\u6240<br \/>\n\u5171\u50ac\u3000\u72ec\u65e5\u6cd5\u5f8b\u5bb6\u5354\u4f1a\u3001\u65e9\u7a32\u7530\u5927\u5b66\u6bd4\u8f03\u6cd5\u7814\u7a76\u6240<br \/>\n\u5354\u8cdb\u3000TKC\u3000DATEV\u3000KPMG\u3000\u79df\u7a0e\u8cc7\u6599\u9928<\/div>\n<div class=\"table-wrapper\"><table style=\"width: 649px;\">\n<tbody>\n<tr style=\"height: 20px;\">\n<td style=\"height: 20px; width: 439px;\"><\/td>\n<td style=\"width: 200px; height: 20px;\"><\/td>\n<\/tr>\n<tr style=\"height: 243px;\">\n<td style=\"height: 243px; width: 439px;\">\u65e5\u672c\u3068\u30c9\u30a4\u30c4\u306f\u5171\u306b\u305d\u308c\u305e\u308c\u306e\u7d4c\u6e08\u570f\u3067\u4e2d\u5fc3\u7684\u5730\u4f4d\u3092\u5360\u3081\u308b\u56fd\u3067\u3042\u308a\u3001\u672c\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u3067\u306f\u3001\u6025\u901f\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3059\u308b\u7d4c\u6e08\u306b\u76f4\u9762\u3057\u305f\u4e21\u56fd\u306e\u79df\u7a0e\u5236\u5ea6\u304c\u63a1\u7528\u3057\u3066\u3044\u308b\uff08\u3042\u308b\u3044\u306f\u63a1\u7528\u3059\u3079\u304d\uff09\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3064\u3044\u3066\u3001\u6709\u76ca\u306a\u8b70\u8ad6\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u6a19\u3068\u3057\u305f\u3002<\/p>\n<div>\u672c\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u306f\u3001\u72ec\u65e5\u6cd5\u5f8b\u5bb6\u5354\u4f1a\u306e\u4f1a\u9577\u3067\u3042\u308b\u30e4\u30f3\u30fb\u30b0\u30ed\u30c6\u30a2\uff08Dr. Jan Grotheer\uff09\u6c0f\u304b\u3089\u306e\u8981\u8acb\u306b\u57fa\u3065\u3044\u3066\u4f01\u753b\u3055\u308c\u3001\u99d0\u65e5\u30c9\u30a4\u30c4\u5927\u4f7f\u3067\u3042\u308b\u30cf\u30f3\u30b9\u30fb\u30ab\u30fc\u30eb\u30fb\u30d5\u30a9\u30f3\u30fb\u30f4\u30a7\u30a2\u30c6\u30eb\u30f3\uff08Dr. Hans Carl von Werthern\uff09\u6c0f\u3001\u30c9\u30a4\u30c4\u9023\u90a6\u8ca1\u653f\u88c1\u5224\u6240\u9577\uff08President Bundesfinanzhof\uff09\u3067\u3042\u308b\u30e9\u30f3\u30c9\u30eb\u30d5\u30fb\u30e1\u30ea\u30f3\u30b0\u30db\u30d5\uff08Prof. Dr. h.c. Rudolf Mellinghoff\uff09\u6c0f\u3092\u62db\u3044\u3066\u884c\u308f\u308c\u305f\u3002<\/div>\n<\/td>\n<td style=\"width: 200px; height: 243px;\"><a href=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6224 aligncenter\" src=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960-360x270.jpg\" alt=\"\" width=\"161\" height=\"121\" srcset=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960-360x270.jpg 360w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960-610x458.jpg 610w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960-768x576.jpg 768w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960-720x540.jpg 720w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013960.jpg 1706w\" sizes=\"auto, (max-width: 161px) 100vw, 161px\" \/><\/a><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6225 aligncenter\" src=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013963-360x270.jpg\" alt=\"\" width=\"159\" height=\"119\" srcset=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013963-360x270.jpg 360w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013963-610x457.jpg 610w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013963-768x576.jpg 768w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013963-720x540.jpg 720w, https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1013963.jpg 1707w\" sizes=\"auto, (max-width: 159px) 100vw, 159px\" \/><\/td>\n<\/tr>\n<tr style=\"height: 126px;\">\n<td style=\"height: 126px; width: 439px;\">\u00a0\u672c\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u306f\u57fa\u8abf\u5831\u544a\u306b\u7d9a\u304f3\u90e8\u3067\u69cb\u6210\u3055\u308c\u308b\u3002<\/p>\n<div>\u307e\u305a\u3001\u958b\u4f1a\u90e8\u306b\u304a\u3044\u3066\u3001\u30c9\u30a4\u30c4\u9023\u90a6\u8ca1\u653f\u88c1\u5224\u6240\u9577\u306b\u3088\u308b\u300c\u79df\u7a0e\u6b63\u7fa9\u306b\u304a\u3051\u308b\u56fd\u969b\u7684\u5074\u9762\u300d\u3068\u984c\u3059\u308b\u57fa\u8abf\u5831\u544a\u304c\u884c\u308f\u308c\u305f\u3002<\/div>\n<div>\u7b2c\uff11\u90e8\u306b\u304a\u3044\u3066\u306f\u3001\u30c9\u30a4\u30c4\u3068\u65e5\u672c\u306e\u79df\u7a0e\u6cd5\u7814\u7a76\u8005\u304c\u3001\u4e16\u754c\u898f\u6a21\u3067\u5b9f\u884c\u3055\u308c\u308b\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u3068\u305d\u306e\u9632\u885b\u7b56\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001OECD\u306b\u304a\u3051\u308b\u300c\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff08BEPS\u30fbbase erosion and profit shifting\uff09\u300d\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u65e5\u72ec\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u5831\u544a\u3092\u884c\u3063\u305f\u3002<\/div>\n<div>\u7b2c\uff12\u90e8\u3067\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304a\u3088\u3073\u30bf\u30c3\u30af\u30b9\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u898b\u5730\u304b\u3089\u3001\u65e5\u72ec\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u79df\u7a0e\u30de\u30cd\u30fc\u30b8\u30e1\u30f3\u30c8\uff08\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3092\u542b\u3080\uff09\u306b\u95a2\u3059\u308b\u691c\u8a0e\u3092\u884c\u3063\u305f\u3002\u305d\u3053\u3067\u306f\u3001\u4e3b\u3068\u3057\u3066\u57f7\u884c\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u73fe\u884c\u5b9f\u52d9\u306b\u643a\u308f\u308b\u65e5\u72ec\u5b9f\u52d9\u5bb6\u306b\u3088\u308b\u5831\u544a\u304c\u306a\u3055\u308c\u305f\u3002<\/div>\n<div>\u7b2c\uff13\u90e8\u3067\u306f\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u3068\u8ab2\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u4e21\u56fd\u306e\u79df\u7a0e\u6cd5\u7814\u7a76\u8005\u3068\u5b9f\u52d9\u5bb6\u304c\u305d\u308c\u305e\u308c\u5831\u544a\u3092\u884c\u308f\u308c\u305f\u3002\u305d\u3053\u3067\u306f\u3001\u4e3b\u3068\u3057\u3066Uber\u3084Airbnb\u306b\u4ee3\u8868\u3055\u308c\u308b\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u56fd\u5883\u3092\u8d8a\u3048\u305f\u79fb\u8ee2\u306b\u5bfe\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u3092\u53d6\u308a\u4e0a\u3052\u305f\u3002<\/div>\n<div>\u307e\u305f\u3001\u57fa\u8abf\u5831\u544a\u304a\u3088\u3073\u5404\uff13\u90e8\u305d\u308c\u305e\u308c\u306b\u306f\u3001\u8cea\u7591\u304a\u3088\u3073\u53f8\u4f1a\u8005\u3092\u631f\u3093\u3060\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u306e\u6642\u9593\u304c\u8a2d\u3051\u3089\u308c\u3001\u305f\u3044\u3078\u3093\u6709\u610f\u7fa9\u306a\u8a0e\u8ad6\u304c\u884c\u308f\u308c\u305f\u3002<\/div>\n<\/td>\n<td style=\"width: 200px; height: 126px;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1014019-360x270.jpg\" alt=\"\" width=\"163\" height=\"122\" \/><a href=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1014064.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/www.waseda.jp\/folaw\/icl\/assets\/uploads\/2018\/06\/P1014064-360x270.jpg\" alt=\"\" width=\"171\" height=\"129\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p><strong>\u53c2\u8003<\/strong><br \/>\n<a href=\"https:\/\/www.waseda.jp\/folaw\/icl\/news\/2018\/03\/29\/6159\/\">\u958b\u50ac\u6982\u8981<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u969b\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u79df\u7a0e\u6cd5\u304b\u3089\u306e\u5fdc\u7b54\uff0d\u65e5\u72ec\u306e\u5834\u5408\u300d \u65e5\u3000\u6642\u3000\uff1a\u30002018\u5e745\u670825\u65e5(\u91d1)\u30009:00\uff5e18:00 \u5834\u3000\u6240\u3000\uff1a\u3000\u65e9\u7a32\u7530\u5927\u5b66\u65e9\u7a32\u7530\u30ad\u30e3\u30f3\u30d1\u30b9\uff18\u53f7\u9928\uff13\u968e\u4f1a\u8b70\u5ba4 \u53c2\u52a0\u4eba\u6570\uff1a\u3000182\u540d\uff08\u3046\u3061\u5b66 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,11],"tags":[117],"class_list":["post-6223","post","type-post","status-publish","format-standard","hentry","category-news","category-lecture","tag-events"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/posts\/6223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/comments?post=6223"}],"version-history":[{"count":1,"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/posts\/6223\/revisions"}],"predecessor-version":[{"id":6229,"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/posts\/6223\/revisions\/6229"}],"wp:attachment":[{"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/media?parent=6223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/categories?post=6223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.waseda.jp\/folaw\/icl\/wp-json\/wp\/v2\/tags?post=6223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}