\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

Tokyo Consulting Firm\u306e\u9ad8\u6a4b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u6708\u306e\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3067\u306f\u3001<\/p>\n

\u4eca\u5e741\u67083\u65e5\u306b\u30bf\u30a4\u5185\u95a3\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u305f\u79fb\u8ee2\u4fa1\u683c\u6539\u6b63\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236<\/strong>\u306b\u95a2\u3057\u3066\u3001\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

2018\u5e741\u67083\u65e5\u306b\u3001\u30bf\u30a4\u306e\u5185\u95a3\u306f\u79fb\u8ee2\u4fa1\u683c\u6539\u5b9a\u8349\u6848\u3092\u627f\u8a8d\u3057\u307e\u3057\u305f\u3002<\/p>\n

3\u670813\u65e5\u73fe\u5728\u3001\u660e\u78ba\u306a\u8a18\u8f09\u5185\u5bb9\u7b49\u306e\u516c\u8868\u306f\u672a\u3060\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c<\/p>\n

\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\u3068\u8003\u3048\u308c\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u6e96\u5099\u3092\u884c\u3063\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u305f\u3081\u3001\u4eca\u56de\u306e\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3067\u306f\u3001<\/p>\n

\uff11.   \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f\u305d\u3082\u305d\u3082\u4f55\u304b\uff1f<\/p>\n

\uff12.   \u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3068\u306f<\/p>\n

\uff13.   \u30bf\u30a4\u306e\u79fb\u8ee2\u4fa1\u683c\u306e\u3053\u308c\u304b\u3089<\/p>\n

\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\uff11.  <\/strong>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f\u305d\u3082\u305d\u3082\u4f55\u304b<\/strong><\/p>\n

 <\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u7279\u5fb4\u3092\u7c21\u5358\u306b\u8868\u3059\u3068\u4e0b\u8a18\u306e3\u70b9\u306b\u96c6\u7d04\u3055\u308c\u308b\u304b\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u5404\u56fd\u8ab2\u7a0e\u5f53\u5c40\uff08\u7a0e\u52d9\u7f72\uff09\u306b\u3088\u308b\u4f01\u696d\u6240\u5f97\u306e\u53d6\u308a\u5408\u3044\u3092\u5186\u6ed1\u306b\u3059\u308b\u305f\u3081\u306e\u3082\u306e<\/p>\n

\u30fb\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u66f4\u751f\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b<\/p>\n

\u30fb\u610f\u56f3\u7684\u304b\u5426\u304b\u306b\u95a2\u308f\u3089\u305a\u3001\u79fb\u8ee2\u4fa1\u683c\u304c\u9069\u6b63\u3067\u306a\u3051\u308c\u3070\u3001\u66f4\u751f\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/p>\n

 <\/p>\n

\u3068\u3044\u3063\u305f\u70b9\u304c\u6319\u3052\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u3082\u305d\u3082\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f\u3001\u8907\u6570\u306e\u56fd\u3067\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u3001\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u4fa1\u683c\uff08\u30bf\u30a4\u3067\u306e\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u306e\u5b9a\u7fa9\u306f\uff13\u306b\u3066\u8aac\u660e\u3057\u307e\u3059\uff09\u3092\u3001\u975e\u95a2\u9023\u4f1a\u793e\u3068\u306e\u9593\u3067\u884c\u308f\u308c\u305f\u53d6\u5f15\u4fa1\u683c\uff08\u72ec\u7acb\u9593\u4f01\u696d\u4fa1\u683c\u3068\u547c\u3073\u307e\u3059\uff09\u3067\u8a08\u7b97\u3057\u306a\u304a\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u3092\u901a\u3058\u3066\u3001\u6240\u5f97\u304c\u4ed6\u56fd\u306b\u79fb\u8ee2\u3059\u308b\u306e\u3092\u9632\u3050\u305f\u3081\u306e\u7a0e\u5236\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3064\u307e\u308a\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f\u3001<\/p>\n

\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3067\u306a\u3044\u7b2c\u4e09\u8005\u3068\u306e\u53d6\u5f15\u4fa1\u683c\uff08\u72ec\u7acb\u4f01\u696d\u4fa1\u683c\uff09\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u3001\u72ec\u7acb\u4f01\u696d\u4fa1\u683c\u3067\u53d6\u5f15\u3057\u305f\u3082\u306e\u3068\u898b\u505a\u3057\u3066\u6539\u306b\u8ab2\u7a0e\u3059\u308b\u5236\u5ea6\u3068\u8a00\u3044\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u56fd\u969b\u53d6\u5f15\u95a2\u9023\u306e\u8af8\u7a0e\u5236\u306e\u4e2d\u3067\u3082\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u304c\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u30b3\u30b9\u30c8\u3092\u304b\u3051\u3066\u307e\u3067\u3001\u6ce8\u76ee\u3055\u308c\u308b\u7406\u7531\u306b\u306f\u3001\u53d6\u5f15\u5bfe\u8c61\u306e\u7bc4\u56f2\u304c\u5e83\u304f\u3001\u307e\u305f\u3001\u8abf\u67fb\u3067\u554f\u984c\u3068\u306a\u308b\u66f4\u751f\u984d\u306e\u91d1\u984d\u304c\u591a\u984d\u3068\u306a\u308a\u3001\u8ffd\u52a0\u3067\u306e\u8ffd\u5fb4\u3084\u3001\u7f70\u91d1\u304c\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u554f\u984c\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u70b9\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u591a\u5927\u306a\u52b4\u529b\u3001\u8cbb\u7528\u3001\u6642\u9593\u3092\u8981\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u6e96\u5099\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u79fb\u8ee2\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u91cd\u8981\u3068\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u304c\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u3068\u540c\u69d8\u306e\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n

\u4e3b\u306b\u7b97\u5b9a\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\uff15\u3064\u306e\u624b\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\uff08\u3053\u3053\u3067\u306f\u7c21\u5358\u306b\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\uff09<\/p>\n

 <\/p>\n

\uff11.\u72ec\u7acb\u4fa1\u683c\u6bd4\u6e96\u6cd5<\/p>\n

→\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u9593\u3067\u304b\u304b\u308b\u53d6\u5f15\u4fa1\u683c\u3068\u72ec\u7acb\u4f01\u696d\u9593\u3067\u304b\u304b\u308b\u4fa1\u683c\u3068\u3092\u76f4\u63a5\u6bd4\u8f03\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n

\uff12.\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5<\/p>\n

→\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u9593\u3067\u304b\u304b\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u72ec\u7acb\u4f01\u696d\u9593\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u3092\u6bd4\u8f03\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n

\uff13.\u539f\u4fa1\u57fa\u6e96\u6cd5<\/p>\n

→\u56fd\u5916\u95a2\u9023\u4f1a\u793e\u9593\u3067\u304b\u304b\u308b\u58f2\u4e0a\u539f\u4fa1\u3068\u72ec\u7acb\u4f01\u696d\u9593\u3067\u304b\u304b\u308b\u58f2\u4e0a\u539f\u4fa1\u3068\u3092\u76f4\u63a5\u6bd4\u8f03\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n

\uff14.\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5<\/p>\n

→TNMM\u6cd5\u3068\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u53d6\u5f15\u3054\u3068\u306b\u55b6\u696d\u5229\u76ca\u306e\u6c34\u6e96\u3092\u6bd4\u8f03\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n

\uff15.\u5229\u76ca\u5206\u5272\u6cd5<\/p>\n

→\u5bc4\u4e0e\u5ea6\u5229\u76ca\u5206\u5272\u6cd5\u3001\u6bd4\u8f03\u5229\u76ca\u5206\u5272\u6cd5\u3001\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u304c\u3042\u308b\u3002<\/p>\n

 <\/p>\n

\u7b97\u5b9a\u65b9\u6cd5\u306e\u9078\u629e\u306f\u4f01\u696d\u306e\u696d\u7a2e\u3084\u5546\u6d41\u7b49\u306b\u3088\u3063\u3066\u5909\u5316\u3057\u3001\u305d\u306e\u4e2d\u3067\u6700\u3082\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u6700\u3082\u9069\u5207\u306a\u65b9\u6cd5\u306e\u9078\u5b9a\u306b\u3042\u305f\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306f\u3001<\/p>\n

\u2460     \u68da\u5378\u8cc7\u7523\u306e\u7a2e\u985e\u3001\u5f79\u52d9\u306e\u5185\u5bb9\u7b49<\/p>\n

\u2461     \u58f2\u624b\u307e\u305f\u306f\u8cb7\u624b\u306e\u679c\u305f\u3059\u6a5f\u80fd<\/p>\n

\u2462     \u5951\u7d04\u6761\u4ef6<\/p>\n

\u2463     \u5e02\u5834\u306e\u72b6\u6cc1<\/p>\n

\u2464     \u58f2\u624b\u307e\u305f\u306f\u8cb7\u624b\u306e\u4e8b\u696d\u6226\u7565<\/p>\n

\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u4e0a\u8a18\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u81ea\u793e\u306b\u3042\u3063\u305f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u65e9\u3081\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\uff12. \u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u3068\u306f<\/strong><\/p>\n

\uff08\u8a73\u7d30\u306f\u4eca\u56de\u306e\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3067\u306f\u7701\u3044\u3066\u304a\u308a\u307e\u3059\uff09<\/p>\n

 <\/p>\n

BEPS\u884c\u52d5\u8a08\u753b\uff11\uff13\u3067\u5b9a\u3081\u3089\u308c\u305f\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306f3\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u2460    <\/strong>\u56fd\u5225\u5831\u544a\u66f8\uff08Country by Country Report\uff09<\/strong><\/p>\n

\u30fb\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u56fd\u5225\u3067\u306e\u8ca1\u52d9\u60c5\u5831\u30fb\u4e8b\u696d\u6d3b\u52d5\u7b49\u3092\u8a18\u8f09<\/p>\n

\u30fb\u6240\u5f97\u3001\u7d0d\u7a0e\u984d\u3001\u7d4c\u6e08\u6d3b\u52d5\u7b49\u3001\u56fd\u5225\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u914d\u5206\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09<\/p>\n

\u203b\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u30cf\u30a4\u30ec\u30d9\u30eb\u306a\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u8a55\u4fa1\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n

 <\/strong><\/p>\n

\u2461    <\/strong>\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\uff08Master File\uff09<\/strong><\/p>\n

\u30fb\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u5171\u901a\u3059\u308b\u57fa\u672c\u60c5\u5831\u3068\u3057\u3066\u3001\u4e8b\u696d\u6d3b\u52d5\u3084\u79fb\u8ee2\u4fa1\u683c\u30dd\u30ea\u30b7\u30fc\u3092\u8a18\u8f09<\/p>\n

\u30fb\u4e8b\u696d\u5206\u91ce\u3054\u3068\u3084\u3001\u5168\u4e8b\u696d\u5206\u91ce\u3092\u542b\u3080\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/p>\n

\u203b\u7a0e\u52d9\u5f53\u5c40\u304c\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u306e\u6240\u5728\u3092\u691c\u8a3c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3002<\/p>\n

 <\/strong><\/p>\n

\u2462    <\/strong>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff08Local File\uff09<\/strong><\/p>\n

\u30fb\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u3092\u88dc\u5b8c\u3059\u308b\u305f\u3081\u306e\u8cc7\u6599\u3068\u306a\u308b\u3002<\/p>\n

\u30fb\u5f53\u8a72\u56fd\u306e\u7d0d\u7a0e\u8005\u304c\u72ec\u7acb\u4f01\u696d\u539f\u5247\u306b\u5373\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u3082\u306e\u3002<\/p>\n

\uff13.\u30bf\u30a4\u306e\u79fb\u8ee2\u4fa1\u683c\u306e\u3053\u308c\u304b\u3089<\/strong><\/p>\n

 <\/p>\n

2018\u5e741\u67083\u65e5\u306b\u5185\u95a3\u5e9c\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u305f\u5185\u5bb9\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n

 <\/p>\n

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\uff08\u95a2\u9023\u4f1a\u793e\u9593\u3068\u306e\u53d6\u5f15\u304c3,000\u4e07THB\u4ee5\u4e0a\u3068\u306e\u898b\u89e3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n

\u2461     \u521d\u56de\u306e\u6587\u66f8\u306e\u4f5c\u6210\u306f2017\u5e741\u67081\u65e5~2017\u5e7412\u670831\u65e5\u306e\u4f1a\u8a08\u671f\u9593\u306e\u4f1a\u793e\u3067\u3042\u308a\u3001<\/p>\n

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 <\/p>\n

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\u2462     \u95a2\u9023\u4f1a\u793e\u306e\u5b9a\u7fa9\u306f50%\u306e\u682a\u5f0f\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u6cd5\u4eba\u53ca\u3073\u5b9f\u8cea\u652f\u914d\u4f1a\u793e\u3001\u307e\u305f\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5185\u95a2\u9023\u53d6\u5f15\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n

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 <\/p>\n

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 <\/p>\n

 <\/p>\n

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 <\/p>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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