\u3053\u3093\u306b\u3061\u306f\u3002\u3000<\/span><\/p>\n \u4eca\u56de\u307e\u305f\u6b21\u56de\u306e2\u56de\u306b\u5206\u3051\u3066\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3067\u6291\u3048\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u8a71\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u8ca1\u52d9\u3068\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u6b21\u56de\u306f\u6cd5\u52d9\u3001\u52b4\u52d9\u3001\u305d\u3057\u3066\u4eba\u4e8b\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u4f01\u696d\u7d44\u7e54\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5f37\u5316\u306f\u3042\u3089\u3086\u308b\u5074\u9762\u304b\u3089\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u884c\u3046\u4e0a\u3067\u91cd\u8981\u306a\u53d6\u308a\u7d44\u307f\u3068\u8a00\u3048\u307e\u3059\u3002\u7279\u306b\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u65e5\u672c\u304b\u3089\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3092\u884c\u3046\u3053\u3068\u306f\u5730\u7406\u7684\u8ddd\u96e2\u3084\u6642\u5dee\u306a\u3069\u304c\u8981\u56e0\u3057\u3055\u3089\u306b\u610f\u8b58\u7684\u306b\u53d6\u308a\u7d44\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u3007 \u8ca1\u52d9<\/span><\/p>\n \u30dd\u30a4\u30f3\u30c8\uff1a\u4f1a\u8a08\u51e6\u7406\u306e\u59a5\u5f53\u6027\u3002<\/span><\/p>\n \u30d6\u30e9\u30b8\u30eb\u306f\u7a0e\u5236\u304c\u6700\u3082\u8907\u96d1\u306a\u56fd\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u8ca1\u52d9\u306b\u95a2\u308f\u308b\u30eb\u30fc\u30eb\u305d\u306e\u3082\u306e\u306f\u8907\u96d1\u3067\u306a\u304f\u3068\u3082\u3001\u7a0e\u52d9\u306b\u304a\u3051\u308b\u51e6\u7406\u304c\u8ca1\u52d9\u306e\u89b3\u70b9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3001\u7d50\u679c\u7684\u306b\u8aa4\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u3066\u3057\u307e\u3046\u3001\u3042\u308b\u3044\u306f\u3088\u308a\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u8003\u3048\u3089\u308c\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u5f80\u3005\u306b\u3057\u3066\u51fa\u3066\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u30d6\u30e9\u30b8\u30eb\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u72ec\u81ea\u306e\u4f1a\u8a08\u57fa\u6e96\uff08BR GAPP\uff09\u304c\u5b58\u5728\u3057\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3092\u57fa\u790e\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5b8c\u5168\u306b\u306f\u4e00\u81f4\u3057\u3066\u304a\u3089\u305a\u3001\u7d99\u7d9a\u3057\u3066\u81ea\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3078\u3068\u6b69\u307f\u5bc4\u308b\u304b\u305f\u3061\u3067\u9032\u3081\u3066\u304a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30d6\u30e9\u30b8\u30eb\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u5fdc\u3057\u3066\u3044\u308b\u3001\u30d6\u30e9\u30b8\u30eb\u306b\u9032\u51fa\u3057\u3066\u3044\u308b\u591a\u304f\u306e\u65e5\u7cfb\u4f01\u696d\u3084\u73fe\u5730\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u3067\u9069\u5fdc\u3055\u308c\u3066\u3044\u308b\u30eb\u30fc\u30eb\u306b\u5909\u66f4\u306f\u306a\u3044\u304b\u3001\u9069\u6642\u30c1\u30a7\u30c3\u30af\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u306a\u304a\u3001\u30d6\u30e9\u30b8\u30eb\u306b\u3066\u4e0a\u5834\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u5fdc\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\uff09<\/span><\/p>\n \u3055\u3089\u306b\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u59a5\u5f53\u6027\u3092\u9069\u6642\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u4f1a\u8a08\u30ec\u30d3\u30e5\u30fc\u3084\u8ca1\u52d9\u76e3\u67fb\u3092\u901a\u3058\u3066\u3001\u5b9a\u671f\u7684\u306b\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u306e\u304c\u6709\u76ca\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u3007 \u7a0e\u52d9<\/span><\/p>\n \u30dd\u30a4\u30f3\u30c8\uff1a\u7a0e\u51e6\u7406\u306e\u59a5\u5f53\u6027\u3002\u672a\u6255\u7a0e\u91d1\u3001\u904e\u6255\u7a0e\u91d1\u306e\u6709\u7121\u3002<\/span><\/p>\n Tax Complexity Index\uff08<\/span>https:\/\/www.taxcomplexity.org\/<\/span><\/a>\uff09\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u56e3\u4f53\u3067\u306e\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f100\u304b\u56fd\u4e2d\u3001\u6700\u3082\u7a0e\u5236\u304c\u8907\u96d1\u306a\u56fd\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u3001\u7a0e\u91d1\u305d\u306e\u3082\u306e\u306e\u7a2e\u985e\u3082\u591a\u304f\u3001\u307e\u305f\u3001\u9023\u90a6\u7a0e\u3001\u5dde\u7a0e\u3001\u5e02\u7a0e\u3068\u3044\u3046\u5206\u985e\u304c\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3082\u3046\u304b\u304c\u3048\u308b\u3088\u3046\u306b\u7a0e\u91d1\u306b\u3088\u3063\u3066\u7ba1\u8f44\u3059\u308b\u653f\u5e9c\u6a5f\u95a2\u304c\u3053\u3068\u306a\u308a\u307e\u3059\u3002\u4f3c\u305f\u3088\u3046\u306a\u6027\u8cea\u3092\u6301\u3064\u7a0e\u91d1\u3067\u3042\u3063\u3066\u3082\u3001\u7ba1\u8f44\u3059\u308b\u653f\u5e9c\u6a5f\u95a2\u304c\u7570\u306a\u308c\u3070\u3001\u540d\u524d\u3001\u7a0e\u7387\u3001\u7d0d\u7a0e\u6642\u671f\u7b49\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n \u307e\u305f\u3001\u30d6\u30e9\u30b8\u30eb\u9023\u90a6\u56fd\u7a0e\u5c40\uff08Receita Federal\uff09\u306f\u904e\u53bb5\u5e74\u5206\u306b\u95a2\u3057\u3066\u3001\u672a\u6255\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u5fb4\u53ce\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7f70\u91d1\u3084\u9045\u5ef6\u640d\u5bb3\u91d1\u3092\u542b\u3081\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u904e\u6255\u3044\u5206\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u9084\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u53d6\u308a\u623b\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3001\u3068\u3044\u3046\u89b3\u70b9\u3067\u306f\u3001\u307e\u305a\u306f\u65e5\u3005\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002\u3055\u3089\u306b\u51e6\u7406\u3092\u884c\u3046\u969b\u306e\u30c1\u30a7\u30c3\u30af\u6a5f\u80fd\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3084\u7b2c\u4e09\u8005\u30c1\u30a7\u30c3\u30af\u3092\u5b9a\u671f\u7684\u306b\u884c\u3046\u3053\u3068\u3067\u7a0e\u52d9\u51e6\u7406\u306e\u7cbe\u5ea6\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u306e\u90e8\u5206\u306b\u304a\u3044\u3066\u3001\u696d\u52d9\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u8907\u96d1\u3067\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u8ca1\u52d9\u540c\u69d8\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5916\u90e8\u306e\u76e3\u67fb\u3092\u884c\u3046\u306a\u3069\u3057\u3066\u5bfe\u7b56\u3092\u53d6\u308b\u3053\u3068\u3092\u63a8\u5968\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n <\/p>\n \u30d6\u30e9\u30b8\u30eb\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u95a2\u3057\u3066\u3054\u76f8\u8ac7\u4e8b\u9805\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u307e\u305a\u306f\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/span><\/p>\n <\/p>\n \u5f15\u304d\u7d9a\u304d\u7686\u3055\u307e\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/span><\/p>\n \u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n \u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n \u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092 \u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067 \u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
\n\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n
\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
\n\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n