

{"id":828,"date":"2020-02-12T11:36:20","date_gmt":"2020-02-12T02:36:20","guid":{"rendered":"http:\/\/legalsearch.jp\/portal\/?p=828"},"modified":"2020-03-09T13:18:34","modified_gmt":"2020-03-09T04:18:34","slug":"the-mechanism-of-zero-corporate-tax","status":"publish","type":"post","link":"https:\/\/legalsearch.jp\/portal\/column\/the-mechanism-of-zero-corporate-tax\/","title":{"rendered":"\u30bd\u30d5\u30c8\u30d0\u30f3\u30afG\u3001\u7d14\u5229\u76ca1\u5146\u5186\u3067\u3082\u6cd5\u4eba\u7a0e\u30bc\u30ed\u306e\u30ab\u30e9\u30af\u30ea\u3068\u306f\uff1f"},"content":{"rendered":"\n<p>\u6211\u304c\u56fd\u306e\u8ca1\u653f\u306b\u3068\u3063\u3066\u7a0e\u91d1\u306f\u91cd\u8981\u306a\u8ca1\u6e90\u3067\u3059\u3002\u500b\u4eba\u306e\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306f\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u9664\u3044\u305f\u91d1\u984d\u306b\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u7a0e\u7387\u306f\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u9ad8\u304f\u306a\u308b\u300c\u7d2f\u9032\u7a0e\u7387\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/td><td>\u7a0e\u7387<\/td><td>\u63a7\u9664\u984d<\/td><\/tr><tr><td>195\u4e07\u5186\u4ee5\u4e0b<\/td><td>5%<\/td><td>0\u5186<\/td><\/tr><tr><td>195\u4e07\u5186\u3092\u8d85\u3048\u3000330\u4e07\u5186\u4ee5\u4e0b<\/td><td>10%<\/td><td>97,500\u5186<\/td><\/tr><tr><td>330\u4e07\u5186\u3092\u8d85\u3048\u3000695\u4e07\u5186\u4ee5\u4e0b<\/td><td>20%<\/td><td>427,500\u5186<\/td><\/tr><tr><td>695\u4e07\u5186\u3092\u8d85\u3048\u3000900\u4e07\u5186\u4ee5\u4e0b<\/td><td>23%<\/td><td>636,000\u5186<\/td><\/tr><tr><td>900\u4e07\u5186\u3092\u8d85\u3048\u30001,800\u4e07\u5186\u4ee5\u4e0b<\/td><td>33%<\/td><td>1,536,000\u5186<\/td><\/tr><tr><td>1,800\u4e07\u5186\u3092\u8d85\u3048\u30004,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>40%<\/td><td>2,796,000\u5186<\/td><\/tr><tr><td>4000\u4e07\u5186\u8d85<\/td><td>45%<\/td><td>4,976,000\u5186<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p style=\"text-align:right\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\nNo.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/p>\n\n\n\n<p>\u79c1\u305f\u3061\u306f\u58f2\u4e0a\u3084\u7d14\u5229\u76ca\u304c\u591a\u304f\u5132\u304b\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u500b\u4eba\u3068\u540c\u69d8\u306b\u591a\u984d\u306e\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u306f\u305a\u3068\u601d\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306f\u30012018\u5e743\u6708\u671f\u306e\u58f2\u4e0a\u9ad8\u304c\u904e\u53bb\u6700\u9ad8\u306e\u7d049\u51461587\u5104\u5186\u3001\u7d14\u5229\u76ca1\u5146390\u5104\u5186\u3092\u9054\u6210\u3057\u307e\u3057\u305f\u3002\u666e\u901a\u306b\u8003\u3048\u308b\u30681000\u5104\u5186\u30ec\u30d9\u30eb\u306e\u6cd5\u4eba\u7a0e\u304c\u3042\u3063\u3066\u3082\u4e0d\u601d\u8b70\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306e2018\u5e743\u6708\u671f\u306e\u5b9f\u8cea\u7684\u306a\u6cd5\u4eba\u7a0e\u306f\u3001\u306a\u3093\u3068\u300c0\u5186\u300d\u3060\u3063\u305f\u306e\u3067\u3059\u3002\u4e00\u4f53\u3053\u308c\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u300c\u7d14\u5229\u76ca1\u5146\u5186\u3067\u3082\u6cd5\u4eba\u7a0e\u30bc\u30ed\u306e\u30ab\u30e9\u30af\u30ea\u300d\u3092\u63a2\u3063\u3066\u884c\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 <\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u6cd5\u4eba\u7a0e\u3068\u306f<\/h2>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u3068\u306f\u3001\u4f01\u696d\u304c\u4e8b\u696d\u6d3b\u52d5\u3092\u901a\u3058\u3066\u7372\u5f97\u3057\u305f\u6240\u5f97\u304b\u3089\u652f\u6255\u3046\u7a0e\u91d1\u3067\u3001\u500b\u4eba\u304c\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u3084\u6d88\u8cbb\u7a0e\u3068\u4e26\u3073\u56fd\u306e\u8ca1\u653f\u306b\u306f\u91cd\u8981\u306a\u8ca1\u6e90\u306e\u4e00\u3064\u3067\u3059\u3002<br>\u4e00\u822c\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"635\" height=\"263\" src=\"http:\/\/legalsearch.jp\/portal\/wp-content\/uploads\/2020\/01\/Corporate-tax.jpg\" alt=\"\u6cd5\u4eba\u7a0e\" class=\"wp-image-830\"\/><\/figure>\n\n\n\n<h2 class=\"article wp-block-heading\"><strong>\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u5f0f\u306e\u8b0e<\/strong><\/h2>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u5f0f\u306f\u300c\u6240\u5f97\u00d7\u7a0e\u7387\u300d\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u3001\u300c\u7a0e\u7387\u300d\u306f\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306e\u3088\u3046\u306a\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u3092\u8d85\u3048\u308b\u5927\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306b\u3088\u3063\u3066\u6240\u5f97\u306b\u95a2\u4fc2\u306a\u304f\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u8ab2\u7a0e\u5bfe\u8c61\u306e\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u5de6\u53f3\u3059\u308b\u300c\u76ca\u91d1\u300d\u3068\u300c\u640d\u91d1\u300d\u306b\u306f\u6cd5\u4eba\u7a0e\u7279\u6709\u306e\u30eb\u30fc\u30eb\uff08\u5225\u6bb5\u306e\u5b9a\u3081\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u304c\u306a\u3051\u308c\u3070\u3001\u4e0b\u306e\u4f01\u696d\u4f1a\u8a08\u3068\u540c\u69d8\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u300c<strong>\u76ca\u91d1<\/strong>\u300d\uff1d\u300c\u53ce\u76ca\u300d\u3001\u300c<strong>\u640d\u91d1<\/strong>\u300d\uff1d\u300c\u8cbb\u7528\u300d\u3068\u306a\u308a\u300c<strong>\u8ab2\u7a0e\u6240\u5f97<\/strong>\u300d\u306f\u300c\u5229\u76ca\u300d\u3068\u7b49\u3057\u304f\u306a\u308b\u306f\u305a\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"598\" height=\"239\" src=\"http:\/\/legalsearch.jp\/portal\/wp-content\/uploads\/2020\/01\/Corporate-tax-law.png\" alt=\"\u6cd5\u4eba\u7a0e\u6cd5\" class=\"wp-image-832\"\/><figcaption>\u8ab2\u7a0e\u5bfe\u8c61\u306e\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u5de6\u53f3\u3059\u308b\u300c\u76ca\u91d1\u300d\u3068\u300c\u640d\u91d1\u300d\u306b\u306f\u6cd5\u4eba\u7a0e\u7279\u6709\u306e\u30eb\u30fc\u30eb\u304c\u5b58\u5728<\/figcaption><\/figure>\n\n\n\n<p>\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306e\u4f8b\u3068\u3057\u3066\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u304c\u3001\u4ed6\u306b\u3082\u591a\u304f\u306e\u5b9a\u3081\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u8cc7\u7523\u306e\u8a55\u4fa1\u76ca\u306e\u300c\u76ca\u91d1\u300d\u4e0d\u7b97\u5165<\/li><li>\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u306e\u300c\u640d\u91d1\u300d\u4e0d\u7b97\u5165<\/li><li>\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u300c\u76ca\u91d1\u300d\u4e0d\u7b97\u5165<\/li><li>\u9084\u4ed8\u91d1\u7b49\u306e\u300c\u76ca\u91d1\u300d\u4e0d\u7b97\u5165<\/li><li>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u300c\u640d\u91d1\u300d\u7b97\u5165<\/li><li>\u539f\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u8cbb\u306e\u300c\u640d\u91d1\u300d\u7b97\u5165<\/li><li>\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u8cbb\u306e\u300c\u640d\u91d1\u300d\u7b97\u5165<\/li><li>\u6e96\u5099\u91d1\u30fb\u7a4d\u7acb\u984d\u306e\u300c\u640d\u91d1\u300d\u7b97\u5165<\/li><\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u304c\u8b0e\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\"><strong>\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306e\u6cd5\u4eba\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u7406\u7531<\/strong><\/h2>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u30a2\u30fc\u30e0\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u793e\u306e\u8cb7\u53ce<\/strong><\/h3>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306fIoT\u5e02\u5834\u306e\u767a\u5c55\u3092\u898b\u8fbc\u3093\u3067\u30012016\u5e74\u306b\u534a\u5c0e\u4f53\u8a2d\u8a08\u5927\u624b\u306e\u82f1\u56fd\u30a2\u30fc\u30e0\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u793e\u3092\u8cb7\u53ce\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>IoT\uff08Internet of Things\u306e\u7565\uff09\u306f\u3001\u901a\u4fe1\u6a5f\u80fd\u3092\u5099\u3048\u305f\u300c\u30e2\u30ce\u300d\u304c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u63a5\u7d9a\u3055\u308c\u3001\u9060\u9694\u64cd\u4f5c\u3057\u305f\u308a\u3001AI\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u554f\u984c\u3092\u89e3\u8aac\u3057\u305f\u308a\u3059\u308b\u30b7\u30b9\u30c6\u30e0\uff0f\u6280\u8853\u306e\u3053\u3068\u3002\u30a2\u30fc\u30e0\u793e\u306f\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u306a\u3069\u306e\u30e2\u30d0\u30a4\u30eb\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u30de\u30fc\u30b1\u30c3\u30c8\u306b\u304a\u3044\u3066\u3001\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u30d7\u30ed\u30bb\u30c3\u30b5\u30fc\u3067\u306f\u5727\u5012\u7684\u306a\u30b7\u30a7\u30a2\u3092\u6709\u3059\u308b\u4f01\u696d\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u304c\u30a2\u30fc\u30e0\u793e\u306e\u8cb7\u53ce\u306b\u8cbb\u3084\u3057\u305f\u91d1\u984d\u306f\u3001\u7c73\u56fd\u30b9\u30d7\u30ea\u30f3\u30c8\u793e\u306e\u8cb7\u53ce\u984d\u7d041\u51468000\u5104\u5186\u3092\u5927\u304d\u304f\u4e0a\u56de\u308b\u3001\u904e\u53bb\u6700\u5927\u898f\u6a21\u306e\u7d043\u51463000\u5104\u5186\uff08243\u5104\u30dd\u30f3\u30c9\uff09\u3067\u3057\u305f\u3002 <\/p>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u30a2\u30fc\u30e0\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u793e\u306e\u682a\u3092\u73fe\u7269\u51fa\u8cc7<\/strong><\/h3>\n\n\n\n<p>\u305d\u306e\u5f8c\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306f2018\u5e74\u306b\u30a2\u30fc\u30e0\u793e\u306e\u682a\u306e\u4e00\u90e8\u3092\u30b0\u30eb\u30fc\u30d7\u5185SVF\uff08\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30fb\u30d3\u30b8\u30e7\u30f3\u30fb\u30d5\u30a1\u30f3\u30c9\uff09\u306b\u73fe\u7269\u51fa\u8cc7\u306e\u5f62\u3067\u79fb\u7ba1\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p> \u73fe\u7269\u51fa\u8cc7\u306e\u5834\u5408\u306f\u3001\u7a0e\u6cd5\u4e0a\u306f\u3044\u3063\u305f\u3093\u8cc7\u7523\u3092\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u58f2\u5374\u4ee3\u91d1\u3092\u51fa\u8cc7\u3057\u305f\u3082\u306e\u3068\u6271\u308f\u308c\u308b\u306e\u3067\u3001\u30a2\u30fc\u30e0\u682a\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u304c\u53d6\u5f97\u4fa1\u683c\u30921\u51464000\u5104\u5186\u4f4e\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u5b9f\u969b\u306b\u640d\u5931\u306f\u51fa\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u3067\u306f1\u51464000\u5104\u5186\u306e\u300c\u6b20\u640d\u91d1\u300d\u304c\u751f\u3058\u305f\u3068\u3055\u308c\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u305d\u306e\u7d50\u679c\u306f\uff1f<\/strong><\/h3>\n\n\n\n<p>\u6771\u4eac\u56fd\u7a0e\u5c40\u306f\u3001\u6b20\u640d\u91d1\u306e\u3046\u30614000\u5104\u5186\u306f18\u5e743\u6708\u671f\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3068\u6307\u6458\u3057\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u3082\u4fee\u6b63\u306b\u5fdc\u3058\u307e\u3057\u305f\u304c\u3001\u6700\u7d42\u7684\u306b\u7d041\u5146\u5186\u3068\u3044\u3046\u5de8\u984d\u306e\u6b20\u640d\u91d1\u304c\u300c\u640d\u91d1\u300d\u306b\u52a0\u7b97\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7d50\u679c\u30012018\u5e743\u6708\u671f\u306e\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306e\u6c7a\u7b97\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u4e0a\u306f\u904e\u53bb\u6700\u9ad8\u76ca\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u52d9\u4e0a\u306f\u8d64\u5b57\u3068\u306a\u308a\u6cd5\u4eba\u7a0e\u306f0\u5186\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002\n\u3053\u3053\u3067\u3001\u5de8\u5927\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u304c0\u5186\u3060\u3063\u305f\u30b1\u30fc\u30b9\u3092\u3082\u3046\u4e00\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\"><strong>\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306e\u6cd5\u4eba\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u7406\u7531<\/strong><\/h2>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u8c4a\u7530\u793e\u9577\u306e2014.5.8\u306e\u8a18\u8005\u4f1a\u898b<\/strong><\/h3>\n\n\n\n<p>2019\u5e743\u6708\u671f\u6c7a\u7b97\u3067\u58f2\u4e0a\u9ad8\u304c30\u5146\u5186\u3092\u8d85\u3048\u305f\u5de8\u5927\u4f01\u696d\u300c\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u300d\u3067\u3059\u304c\u3001\u306a\u3093\u30682009\u5e743\u6708\u671f\u304b\u30895\u5e74\u9593\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u30012014\u5e745\u67088\u65e5\u306e\u8c4a\u7530\u7ae0\u592b\u793e\u9577\u306e\u8a18\u8005\u4f1a\u898b\u3067\u660e\u3089\u304b\u306b\u306a\u308a\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u3082\u8a71\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n<p>\u540c\u793e\u306e\u7a0e\u5f15\u304d\u524d\u5f53\u671f\u5229\u76ca\u306f\u30012009\u5e74\u25b35,604\u5104\u5186\u30012010\u5e74 2,914\u5104\u5186\u30012011\u5e745,632\u5104\u5186\u30012012\u5e74 4,328\u5104\u5186\u30012013\u5e74 1\u51464,036\u5104\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u30012009\u5e743\u6708\u671f\u4ee5\u5916\u306f\u9ed2\u5b57\u306a\u306e\u3067\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u3089\u308c\u305f\u306f\u305a\u3067\u3059\u3002 <\/p>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u3053\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d<\/strong><\/h3>\n\n\n\n<p>\u305d\u306e\u4e00\u3064\u306f\u30012009\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u300c\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u300d\u3068\u3044\u3046\u5236\u5ea6\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u306f\u3001\u5916\u56fd\u306e\u5b50\u4f1a\u793e\u5f97\u305f\u914d\u5f53\u306e95\uff05\u306f\u300c\u76ca\u91d1\u300d\u306b\u7b97\u5165\u3057\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u6240\u5f97\u306f\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u914d\u5f53\u91d1\u306e95%\u5206\u304c\u5b9f\u969b\u3088\u308a\u3082\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>2\u3064\u3081\u306f\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u305f\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u3068\u304d\u306e\u91d1\u984d\u3092\u300c\u6b20\u640d\u91d1\u300d\u3068\u8a00\u3044\u307e\u3059\u304c\u3001\u4f01\u696d\u304c\u9752\u8272\u7533\u544a\u3059\u308c\u3070\u305d\u306e\u6b20\u640d\u91d1\u306f\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n\n\n<p>\u3053\u308c\u3092\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u3068\u547c\u3073\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u308910\u5e74\u9593\uff08\u203bH29\u4ee5\u964d\uff09\u306e\u7e70\u8d8a\u3057\u304c\u53ef\u80fd\u3067\u3059\u3002\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u8d64\u5b57\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u305d\u306e\u307e\u307e\u7e70\u308a\u8d8a\u3057\u3001\u9ed2\u5b57\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002 <\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u305d\u306e\u7d50\u679c\u306f\uff1f<\/h3>\n\n\n\n<p>\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306f\u8a73\u7d30\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304b\u3089\u306e\u591a\u984d\u306e\u914d\u5f53\u91d1\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5236\u5ea6\u3092\u4e0a\u624b\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u30675\u5e74\u9593\u306e\u6cd5\u4eba\u7a0e0\u5186\u3092\u5b9f\u73fe\u3057\u305f\u3088\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\"><strong>\u7d14\u5229\u76ca1\u5146\u5186\u3067\u3082\u6cd5\u4eba\u7a0e\u30bc\u30ed\u306e\u30ab\u30e9\u30af\u30ea\u3068\u306f\uff1f<\/strong>\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u304c8%\u304b\u308910\uff05\u306b\u5897\u7a0e\u3055\u308c\u6d88\u8cbb\u8005\u306e\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u4e2d\u3067\u3001\u5927\u4f01\u696d\u3092\u512a\u9047\u3059\u308b\u304b\u306e\u3088\u3046\u306a\u5236\u5ea6\u306b\u5bfe\u3059\u308b\u7591\u554f\u306e\u58f0\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e16\u754c\u3067\u3082\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u6cd5\u4eba\u7a0e\u7387\u3092\u7dad\u6301\u3057\u7d9a\u3051\u308c\u3070\u5927\u4f01\u696d\u306e\u6d77\u5916\u6d41\u51fa\u306f\u3055\u3089\u306b\u52a0\u901f\u3059\u308b\u61f8\u5ff5\u3082\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"577\" height=\"318\" src=\"http:\/\/legalsearch.jp\/portal\/wp-content\/uploads\/2020\/01\/Corporate-effective-tax-rate.jpg\" alt=\"\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\" class=\"wp-image-833\"\/><figcaption>\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/figcaption><\/figure>\n\n\n\n<p>\u307e\u305f\u3001\u300c\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u300d\u3084\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u306a\u3069\u306e\u5236\u5ea6\u306f\u3001\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u306e\u3088\u3046\u306a\u5927\u578b\u4e0d\u6cc1\u306b\u898b\u821e\u308f\u308c\u305f\u3068\u304d <br>\uff1c\u4f01\u696d\u306e\u696d\u7e3e\u60aa\u5316\uff1e \u2192 \uff1c\u96c7\u7528\u306e\u6fc0\u6e1b\uff1e \u2192 \uff1c\u56fd\u969b\u7af6\u4e89\u529b\u306e\u4f4e\u4e0b\uff1e \u2192 \uff1c\u4f01\u696d\u306e\u696d\u7e3e\u304c\u60aa\u5316\uff1e\u3068\u3044\u3046\u8ca0\u306e\u30b9\u30d1\u30a4\u30e9\u30eb\u3092\u6291\u5236\u3057\u3001\u65b0\u3057\u3044\u5206\u91ce\u306e\u6210\u9577\u4f01\u696d\u3092\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u306b\u306f\u6709\u52b9\u306a\u5236\u5ea6\u306a\u306e\u304b\u3082\u77e5\u308c\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u306e2018\u5e743\u6708\u671f\u306e\u5b9f\u8cea\u7684\u306a\u6cd5\u4eba\u7a0e\u306f\u3001\u306a\u3093\u3068\u300c0\u5186\u300d\u3060\u3063\u305f\u306e\u3067\u3059\u3002\u4e00\u4f53\u3053\u308c\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4eca\u56de\u306f\u300c\u7d14\u5229\u76ca1\u5146\u5186\u3067\u3082\u6cd5\u4eba\u7a0e\u30bc\u30ed\u306e\u30ab\u30e9\u30af\u30ea\u300d\u3092\u63a2\u3063\u3066\u884c\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002","protected":false},"author":1,"featured_media":836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-column"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/posts\/828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/comments?post=828"}],"version-history":[{"count":2,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/posts\/828\/revisions"}],"predecessor-version":[{"id":1106,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/posts\/828\/revisions\/1106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/media\/836"}],"wp:attachment":[{"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/media?parent=828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/categories?post=828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalsearch.jp\/portal\/wp-json\/wp\/v2\/tags?post=828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}