{"id":83819,"date":"2017-01-16T12:00:00","date_gmt":"2017-01-16T03:00:00","guid":{"rendered":"https:\/\/www.invast.jp\/blogs\/?p=83819"},"modified":"2023-02-17T19:06:53","modified_gmt":"2023-02-17T10:06:53","slug":"takao-hirose50","status":"publish","type":"post","link":"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/","title":{"rendered":"\u56fd\u5883\u7a0e\u8abf\u6574\u3068\u306f\u4f55\u304b\uff1f"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E5%9B%BD%E5%A2%83%E7%A8%8E%E8%AA%BF%E6%95%B4%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u56fd\u5883\u7a0e\u8abf\u6574\u3068\u306f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E8%83%8C%E6%99%AF\" >\u80cc\u666f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E5%90%84%E5%9B%BD%E3%81%AE%E7%A8%8E%E4%BD%93%E7%B3%BB%E3%81%AE%E9%81%95%E3%81%84\" >\u5404\u56fd\u306e\u7a0e\u4f53\u7cfb\u306e\u9055\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#WTO%E3%81%AA%E3%82%89%E3%81%B3%E3%81%AB%E8%AB%B8%E5%A4%96%E5%9B%BD%E3%81%AE%E4%BB%8A%E5%BE%8C%E3%81%AE%E3%82%A2%E3%82%AF%E3%82%B7%E3%83%A7%E3%83%B3%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\" >WTO\u306a\u3089\u3073\u306b\u8af8\u5916\u56fd\u306e\u4eca\u5f8c\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E5%9B%BD%E5%A2%83%E7%A8%8E%E8%AA%BF%E6%95%B4%E3%81%A8%E6%94%BF%E5%BA%9C%E3%81%AE%E5%8F%8E%E5%85%A5\" >\u56fd\u5883\u7a0e\u8abf\u6574\u3068\u653f\u5e9c\u306e\u53ce\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E5%9B%BD%E5%A2%83%E7%A8%8E%E8%AA%BF%E6%95%B4%E3%81%8C%E4%BC%81%E6%A5%AD%E3%81%AB%E4%B8%8E%E3%81%88%E3%82%8B%E5%BD%B1%E9%9F%BF\" >\u56fd\u5883\u7a0e\u8abf\u6574\u304c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E7%82%BA%E6%9B%BF%E3%81%B8%E3%81%AE%E5%BD%B1%E9%9F%BF\" >\u70ba\u66ff\u3078\u306e\u5f71\u97ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.invast.jp\/blogs\/takao-hirose50\/#%E5%B7%A8%E8%A6%96%E7%9A%84%E3%81%AA%E5%90%AB%E8%93%84\" >\u5de8\u8996\u7684\u306a\u542b\u84c4<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E5%A2%83%E7%A8%8E%E8%AA%BF%E6%95%B4%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u56fd\u5883\u7a0e\u8abf\u6574\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\u56fd\u5883\u7a0e\u8abf\u6574\uff08Border Tax Adjustment\uff09\u306f\u3001\u53bb\u5e74\u306e6\u6708\u306b\u3001\u4e0b\u9662\u306e\u5171\u548c\u515a\u304c\u7a0e\u5236\u6539\u9769\u4e0b\u9662\u6848\u3092\u767a\u8868\u3057\u305f\u969b\u3001\u7a0e\u5236\u6539\u9769\u6848\u306e\u3001\u3072\u3068\u3064\u306e\u69cb\u6210\u8981\u7d20\u3068\u3057\u3066\u76db\u308a\u8fbc\u307e\u308c\u305f\u6982\u5ff5\u3067\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u305d\u3053\u3067\u306f<strong>\u8f38\u5165\u54c1\u306b\u306f<\/strong><strong>20<\/strong><strong>\uff05\u306e\u56fd\u5883\u7a0e\u8abf\u6574\u3092\u8ab2\u3057<\/strong>\u3001\u4e00\u65b9\u3001\u7c73\u56fd\u5185\u306e\u4f01\u696d\u304c\u6cd5\u4eba\u7a0e\u3092\u6255\u3046\u3068\u304d\u306f\uff1a<\/p>\n\n\n\n<p>\uff08\u7c73\u56fd\u5185\u306e\u58f2\u4e0a\u9ad8\uff09\uff0d\uff08\u7c73\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u8cbb\u7528\uff09\uff1d\u56fd\u5185\u5229\u76ca<\/p>\n\n\n\n<p>\u3067\u8a08\u7b97\u3055\u308c\u308b<strong>\u56fd\u5185\u5229\u76ca\u3060\u3051\u306b<\/strong><strong>20<\/strong><strong>\uff05\u306e\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3059<\/strong>\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u65e9\u3044\u8a71\u3001<strong>\u300c\u8f38\u5165\u54c1\u306b\u306f<\/strong><strong>20<\/strong><strong>\uff05\u306e\u95a2\u7a0e\u304c\u304b\u304b\u308a\u3001\u7c73\u56fd\u4f01\u696d\u304c\u8f38\u51fa\u3057\u3066\u5f97\u305f\u5229\u76ca\u306f\u7121\u7a0e\u306b\u306a\u308b\u300d<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%83%8C%E6%99%AF\"><\/span>\u80cc\u666f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\u305d\u3082\u305d\u3082\u30dd\u30fc\u30eb\u30fb\u30e9\u30a4\u30a2\u30f3\u4e0b\u9662\u8b70\u9577\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e0b\u9662\u8b70\u54e1\u304c\u3001\u7a0e\u5236\u6539\u9769\u306b\u53d6\u308a\u7d44\u3080\u6c7a\u65ad\u3092\u3057\u305f\u80cc\u666f\u306b\u306f\u3001<strong>\uff08\u3069\u3046\u3082\u73fe\u5728\u306e\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u306f\u30a2\u30e1\u30ea\u30ab\u4f01\u696d\u304c\u56fd\u5185\u3067\u5148\u884c\u6295\u8cc7\u3057\u3001\u96c7\u7528\u3092\u62e1\u5927\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u4e0d\u5229\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\uff09\u3068\u3044\u3046\u554f\u984c\u610f\u8b58<\/strong>\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4e00\u4f8b\u3068\u3057\u30661960\u5e74\u306b\u306f\u4e16\u754c\u30c8\u30c3\u30d720\u4f01\u696d\u306e\u3046\u306117\u793e\u306e\u672c\u793e\u6240\u5728\u5730\u306f\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067\u3057\u305f\u3002\u3057\u304b\u30572015\u5e74\u306b\u306f\u308f\u305a\u304b6\u793e\u3060\u3051\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u3053\u308c\u306f\u30a2\u30e1\u30ea\u30ab\u4f01\u696d\u304c\u4e16\u754c\u3067\u8ca0\u3051\u3066\u3044\u308b\u304b\u3089\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u3046\u3067\u306f\u306a\u304f\u3066\u3001\u5927\u4f01\u696d\u304c\u672c\u793e\u6240\u5728\u5730\u3092\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u304b\u3089\u6d77\u5916\u3078\u79fb\u3057\u305f\u3053\u3068\u304c\u539f\u56e0\u3067\u3059\u3002\u3064\u307e\u308a<strong>\u4f1a\u793e\u306e\u767b\u8a18\u3060\u3051\u304c\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u306b\u5909\u308f\u3063\u305f<\/strong>\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001\u306a\u305c\u30a2\u30e1\u30ea\u30ab\u4f01\u696d\u306f\u767b\u8a18\u3092\u6d77\u5916\u3078\u79fb\u3059\u306e\u304b\uff1f\u3000\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7c73\u56fd\u4f01\u696d\u306f\u9023\u90a6\u653f\u5e9c\u306e\u8ab2\u305935\uff05\u306e\u6cd5\u4eba\u7a0e\u3068\u5dde\u653f\u5e9c\u304c\u6cd5\u4eba\u306b\u8ab2\u3059\u7a0e\u91d1\u3092\u5408\u308f\u305b\u308b\u3068\u3001\u5e73\u5747\u3057\u306639\uff05\u306e\u7a0e\u91d1\u3092\u3001\u5c11\u306a\u304f\u3068\u3082\u8868\u5411\u304d\u306f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u4e16\u754c\u3067\u3082\u6700\u3082\u9ad8\u3044\u90e8\u985e\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u52a0\u3048\u3066\u7c73\u56fd\u306e\u6cd5\u4eba\u7a0e\u306f\u3001\u3044\u308f\u3086\u308b<strong>\u300c\u30ef\u30fc\u30eb\u30c9\u30ef\u30a4\u30c9\u8ab2\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08<\/strong><strong>Worldwide tax system<\/strong><strong>\uff09\u300d<\/strong>\u3068\u547c\u3070\u308c\u308b\u539f\u5247\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u3053\u308c\u306b\u5bfe\u3057\u3066\u6b86\u3069\u306e\u5916\u56fd\u306f<strong>\u6e90\u6cc9\u5730\u56fd\u8ab2\u7a0e\uff08<\/strong><strong>Territorial Tax System<\/strong><strong>\uff09<\/strong>\u3068\u547c\u3070\u308c\u308b\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u56fd\u5185\u3067\u306e\u5229\u76ca\u306b\u306f\u8ab2\u7a0e\u3059\u308b\u3051\u308c\u3069\u3001\u4f01\u696d\u304c\u6d77\u5916\u3067\u5132\u3051\u305f\u5206\u306b\u95a2\u3057\u3066\u306f\u95a2\u77e5\u3057\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u3059\u308b\u3068\u30a2\u30e1\u30ea\u30ab\u4f01\u696d\u304c\u6d77\u5916\u3067\u7a3c\u3044\u3060\u5229\u76ca\u3092\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306b\u623b\u3059\u3068\u3001\u305d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u308b\u306e\u3067\u3059\u3002\u4f01\u696d\u304c2\u5146\u30c9\u30eb\u306b\u3082\u306e\u307c\u308b\u6d77\u5916\u5229\u76ca\u3092\u6d77\u5916\u306b\u8caf\u3081\u8fbc\u3093\u3060\u307e\u307e\u306b\u3057\u3066\u3042\u308b\u306e\u306f\u305d\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4f01\u696d\u304c\u7a3c\u3044\u3060\u304a\u91d1\u3092\u672c\u696d\u306b\u518d\u6295\u8cc7\u3059\u308b\u3068\u3044\u3046\u5faa\u74b0\u304c\u3001\u4e0a\u306b\u8ff0\u3079\u305f\u3088\u3046\u306a\u7a0e\u5236\u304c\u539f\u56e0\u3067\u65ad\u3061\u5207\u3089\u308c\u3066\u3057\u307e\u3063\u3066\u3044\u308b<\/strong>\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3092\u5b9f\u969b\u306b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>1960\u5e74\u304b\u30892008\u5e74\u307e\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u4f01\u696d\u306fGDP\u306e4.4\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5de5\u5834\u306a\u3069\u306b\u5148\u884c\u6295\u8cc7\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>&nbsp;\u3057\u304b\u30572000\u5e74\u4ee3\u306b\u5165\u3063\u3066\u304b\u3089\u69d8\u5b50\u304c\u304a\u304b\u3057\u304f\u306a\u308a\u3001\u3044\u307e\u306f\u5e73\u5747\u3059\u308b\u30682.8\uff05\u3057\u304b\u56fd\u5185\u5148\u884c\u6295\u8cc7\u306b\u56de\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>&nbsp;\u305d\u306e\u4ee3\u308a\u3001\u4f01\u696d\u306f\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306b\u4ee3\u8868\u3055\u308c\u308b\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306e\u5c0f\u3055\u306a\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u3001\u305d\u306e\u8cb7\u53ce\u5148\u4f01\u696d\u306e\u6240\u5728\u5730\u3092\u672c\u793e\u3068\u3059\u308b\u3001\u3044\u308f\u3086\u308b<strong>\u30a4\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\uff08\u5012\u7f6e\uff09\u53d6\u5f15<\/strong>\u3092\u76db\u3093\u306b\u884c\u3046\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%84%E5%9B%BD%E3%81%AE%E7%A8%8E%E4%BD%93%E7%B3%BB%E3%81%AE%E9%81%95%E3%81%84\"><\/span>\u5404\u56fd\u306e\u7a0e\u4f53\u7cfb\u306e\u9055\u3044<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"WTO%E3%81%AA%E3%82%89%E3%81%B3%E3%81%AB%E8%AB%B8%E5%A4%96%E5%9B%BD%E3%81%AE%E4%BB%8A%E5%BE%8C%E3%81%AE%E3%82%A2%E3%82%AF%E3%82%B7%E3%83%A7%E3%83%B3%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\"><\/span>WTO\u306a\u3089\u3073\u306b\u8af8\u5916\u56fd\u306e\u4eca\u5f8c\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E5%A2%83%E7%A8%8E%E8%AA%BF%E6%95%B4%E3%81%A8%E6%94%BF%E5%BA%9C%E3%81%AE%E5%8F%8E%E5%85%A5\"><\/span>\u56fd\u5883\u7a0e\u8abf\u6574\u3068\u653f\u5e9c\u306e\u53ce\u5165<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>\u56fd\u5883\u7a0e\u8abf\u6574\u304c\u30a2\u30e1\u30ea\u30ab\u306e\u56fd\u5eab\u306b\u5bfe\u3057\u3066\u4e0e\u3048\u308b\u5f71\u97ff\u3067\u3059\u304c\u3001\u5411\u3053\u304610\u5e74\u9593\u30671\u5146\u30c9\u30eb\u306e\u5897\u53ce\u306b\u306a\u308b\u3068\u8a66\u7b97\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;\u4e0b\u9662\u5171\u548c\u515a\u6848\u306f\u3001\u3053\u306e\u56fd\u5883\u7a0e\u8abf\u6574\u304c\u3082\u305f\u3089\u3059\u5897\u53ce\u3092\u3001\u6240\u5f97\u7a0e\u7387\u306e\u7c21\u7d20\u5316\u3001\u306a\u3089\u3073\u306b\u6e1b\u7a0e\u3059\u308b\u305f\u3081\u306e\u539f\u8cc7\u3068\u3057\u305f\u3044\u8003\u3048\u3067\u3059\u3002<\/p>\n\n\n\n<h2 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