{"id":5395,"date":"2021-03-05T00:00:00","date_gmt":"2021-03-05T00:00:00","guid":{"rendered":"https:\/\/stwr.in-site-dev.co.uk\/2021\/05\/03\/zu-shui-zheng-yi-woqiu-merushi-jie-de-nadou-iniokeruzhuan-huan-dian\/"},"modified":"2025-10-06T09:35:20","modified_gmt":"2025-10-06T08:35:20","slug":"zu-shui-zheng-yi-woqiu-merushi-jie-de-nadou-iniokeruzhuan-huan-dian","status":"publish","type":"post","link":"https:\/\/sharing.org\/ja\/information-centre\/blog\/zu-shui-zheng-yi-woqiu-merushi-jie-de-nadou-iniokeruzhuan-huan-dian\/","title":{"rendered":"\u79df\u7a0e\u6b63\u7fa9\u3092\u6c42\u3081\u308b\u4e16\u754c\u7684\u306a\u95d8\u3044\u306b\u304a\u3051\u308b\u8ee2\u63db\u70b9"},"content":{"rendered":"

\u904b\u52d5\u306e\u64c1\u8b77\u6d3b\u52d5\u304c\u4e16\u754c\u898f\u6a21\u3067\u5b8c\u5168\u306b\u52dd\u5229\u3057\u305f\u3053\u3068\u3092\u795d\u3046\u6a5f\u4f1a\u306f\u3081\u3063\u305f\u306b\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u79df\u7a0e\u6b63\u7fa9\u306b\u95a2\u3057\u3066\u306f\u3001\u4eca\u65e5\u304c\u307e\u3055\u306b\u305d\u306e\u65e5\u3060\u3068\u3001Tax Justice Network<\/a>\u306e\u30a2\u30ec\u30c3\u30af\u30b9\u30fb\u30b3\u30d6\u30cf\u30e0\u306f\u66f8\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u3001\u4e16\u754c\u5404\u56fd\u306e\u9996\u8133\u3084\u5927\u81e3\u3089\u304c\u767a\u8868\u3057\u305f\u56fd\u9023\u30cf\u30a4\u30ec\u30d9\u30eb\u5831\u544a\u66f8<\/a>\u306f\u3001\u4e16\u754c\u304c\u9055\u6cd5\u306a\u8cc7\u91d1\u3084\u7a0e\u306e\u6feb\u7528\u3068\u95d8\u3046\u4e0a\u3067\u6975\u3081\u3066\u91cd\u8981\u306a\u77ac\u9593\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u60f3\u5b9a\u3055\u308c\u308b\u6539\u9769\u304c\u5b9f\u884c\u306b\u79fb\u3055\u308c\u308c\u3070\u3001\u6bce\u5e744270\u5104\u30c9\u30eb\u3068\u63a7\u3048\u3081\u306b\u898b\u7a4d\u3082\u3089\u308c\u3066\u3044\u308b\u7a0e\u53ce\u306e\u640d\u5931\u306b\u3001\u3064\u3044\u306b\u6b6f\u6b62\u3081\u304c\u304b\u3051\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u300c\u56fd\u969b\u91d1\u878d\u8aac\u660e\u8cac\u4efb\u3001\u900f\u660e\u6027\u3001\u8aa0\u5b9f\u6027\u306b\u95a2\u3059\u308b\u56fd\u9023\u30cf\u30a4\u30ec\u30d9\u30eb\u30d1\u30cd\u30eb\uff08FACTI\u30d1\u30cd\u30eb\uff09\u300d\u306f\u3001\u7a0e\u306e\u6feb\u7528\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u3001\u9055\u6cd5\u306a\u8cc7\u91d1\u306e\u6d41\u308c\u304c\u30012030\u5e74\u307e\u3067\u306b\u56fd\u9023\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u56fd\u5bb6\u306e\u80fd\u529b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8abf\u67fb\u3059\u308b\u305f\u3081\u306b\u30012020\u5e743\u6708\u306b\u767a\u8db3\u3057\u307e\u3057\u305f\u3002<\/p>\n

FACTI\u30d1\u30cd\u30eb\u306e\u6700\u7d42\u5831\u544a\u66f8<\/a>\u306f\u30011\u5e74\u5206\u306e\u8a73\u7d30\u306a\u5206\u6790\u3068\u3001\u4e16\u754c\u306e\u3042\u3089\u3086\u308b\u5730\u57df\u306e\u56fd\u9023\u52a0\u76df\u56fd\u3068\u306e\u95a2\u308f\u308a\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002\u79df\u7a0e\u6b63\u7fa9\u3092\u6c42\u3081\u308b\u904b\u52d5\u306b\u3088\u308b20\u5e74\u306b\u308f\u305f\u308b\u95d8\u3044\u306e\u89b3\u70b9\u304b\u3089\u3001\u305d\u306e\u52e7\u544a\u306f\u307e\u3055\u306b\u6ce8\u76ee\u306b\u5024\u3057\u307e\u3059\u3002<\/p>\n

\u5831\u544a\u66f8\u306f\u3001\u7a0e\u306e\u900f\u660e\u6027\u3068\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u4e21\u65b9\u306b\u95a2\u3057\u3066\u3001\u5f37\u529b\u3067\u5177\u4f53\u7684\u306a\u653f\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u69cb\u9020\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u3082\u60f3\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5404\u5206\u91ce\u3067\u3001\u4e00\u9023\u306e\u79df\u7a0e\u6b63\u7fa9\u306b\u95a2\u3059\u308b\u63d0\u6848\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305a\u300c\u7a0e\u306e\u900f\u660e\u6027\u306eABC\u300d\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u306f\u3001Tax Justice Network\u304c2003\u5e74\u306e\u6b63\u5f0f\u8a2d\u7acb\u76f4\u5f8c\u306b\u63d0\u6848\u3057\u305f\u4e00\u9023\u306e\u653f\u7b56\u63aa\u7f6e\u3067\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u304c\u6700\u521d\u306f\u653f\u7b56\u7acb\u6848\u8005\u3084OECD\u95a2\u4fc2\u8005\u304b\u3089\u7a7a\u60f3\u7684\u3067\u975e\u73fe\u5b9f\u7684\u3067\u3042\u308b\u3068\u3057\u3066\u5374\u4e0b\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

A\u306f\u81ea\u52d5\u7684\u306a\u60c5\u5831\u4ea4\u63db<\/a>\u3067\u3042\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u7a0e\u5c45\u4f4f\u8005\u306e\u30aa\u30d5\u30b7\u30e7\u30a2\u91d1\u878d\u53e3\u5ea7\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u591a\u56fd\u9593\u624b\u6bb5\u3092\u901a\u3058\u3066\u914d\u4fe1\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306fOECD\u306b\u3088\u3063\u3066\u5171\u901a\u5831\u544a\u57fa\u6e96\u3067\u63a1\u7528\u3055\u308c\u3001\u73fe\u5728\u3067\u306f\u7c73\u56fd\u3092\u9664\u304f\u3059\u3079\u3066\u306e\u4e3b\u8981\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\u3092\u30ab\u30d0\u30fc\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u307b\u3068\u3093\u3069\u306e\u4f4e\u6240\u5f97\u56fd\u306f\u60c5\u5831\u3078\u306e\u52b9\u679c\u7684\u306a\u30a2\u30af\u30bb\u30b9\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

B\u306f\u53d7\u76ca\u6240\u6709\u6a29\u306e\u900f\u660e\u6027<\/a>\u3001\u5177\u4f53\u7684\u306b\u306f\u4f01\u696d\u3001\u4fe1\u8a17\u3001\u8ca1\u56e3\u3092\u6240\u6709\u3059\u308b\u7a76\u6975\u306e\u71b1\u70c8\u306a\u4eba\u9593\u306e\u516c\u7684\u767b\u9332\u7c3f\u306e\u4f5c\u6210\u3067\u3059\u3002\u73fe\u5728\u7d0480\u30ab\u56fd\u304c\u5c11\u306a\u304f\u3068\u3082\u4f01\u696d\u306b\u95a2\u3059\u308b\u767b\u9332\u7c3f\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\n

C\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u56fd\u5225\u5831\u544a<\/a>\u3067\u3001\u5229\u76ca\u79fb\u8ee2\u306e\u7bc4\u56f2\u3068\u6027\u8cea\u3092\u793a\u3057\u307e\u3059\u3002G20\u306f2013\u5e74\u306bOECD\u306b\u57fa\u6e96\u3092\u7b56\u5b9a\u3059\u308b\u3088\u3046\u6307\u793a\u3057\u30012015\u5e74\u306b\u6700\u7d42\u6c7a\u5b9a\u3055\u308c\u3001\u79df\u7a0e\u6b63\u7fa9\u904b\u52d5\u306e\u5f53\u521d\u306e\u63d0\u6848\u306b\u53b3\u5bc6\u306b\u5f93\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6fc0\u3057\u3044\u30ed\u30d3\u30fc\u6d3b\u52d5\u306b\u3088\u308a\u3055\u307e\u3056\u307e\u306a\u6280\u8853\u7684\u306a\u5f31\u70b9\u3068\u6975\u7aef\u306a\u58f2\u4e0a\u9ad8\u306e\u95be\u5024\u304c\u5c0e\u5165\u3055\u308c\u3001\u6c7a\u5b9a\u7684\u306b\u30c7\u30fc\u30bf\u306e\u516c\u958b\u304c\u8a31\u53ef\u3055\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<\/div>\n

FACTI\u30d1\u30cd\u30eb\u306f\u3001ABC\u306e\u305d\u308c\u305e\u308c\u3092\u3001\u7a0e\u306e\u6feb\u7528\u3068\u9055\u6cd5\u306a\u8cc7\u91d1\u63d0\u4f9b\u3068\u306e\u6226\u3044\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u653f\u7b56\u30c4\u30fc\u30eb\u3067\u3042\u308b\u3068\u7279\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u3001\u52e7\u544a\u306f\u904b\u52d5\u306e\u5b8c\u5168\u306a\u8981\u6c42\u306b\u8fd1\u3044\u3082\u306e\u3067\u3059\uff1a\u4f4e\u6240\u5f97\u56fd\u3092\u81ea\u52d5\u60c5\u5831\u4ea4\u63db\u304b\u3089\u9664\u5916\u3059\u308b\u3053\u3068\u3092\u3084\u3081\u308b\u3053\u3068\uff1b\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306e\u53d7\u76ca\u6240\u6709\u6a29\u306e\u4e2d\u592e\u767b\u9332\u7c3f\u3092\u78ba\u7acb\u3057\u3001\u5c11\u306a\u304f\u3068\u3082\u3053\u308c\u3089\u304c\u516c\u958b\u3055\u308c\u308b\u3053\u3068\u3092\u300c\u4fc3\u9032\u300d\u3059\u308b\u3053\u3068\uff1b\u305d\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u56fd\u5225\u306e\u5831\u544a\u66f8\u306e\u516c\u8868\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u56fd\u969b\u6cd5\u4eba\u7a0e\u30eb\u30fc\u30eb\u306b\u76ee\u3092\u5411\u3051\u308b\u3068\u3001\u79df\u7a0e\u6b63\u7fa9\u904b\u52d5\u306f\u9577\u3044\u9593\u3001\u5229\u76ca\u79fb\u8ee2\u3068\u7a0e\u7387\u306b\u304a\u3051\u308b\u5e95\u8fba\u3078\u306e\u7af6\u4e89\u3092\u7d42\u308f\u3089\u305b\u308b\u305f\u3081\u306e2\u3064\u306e\u63aa\u7f6e\u3092\u6c42\u3081\u3066\u304d\u307e\u3057\u305f\u30021\u3064\u76ee\u306f\u7d71\u4e00\u8ab2\u7a0e<\/a>\u3067\u3059\uff1a\u3053\u308c\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30b0\u30eb\u30fc\u30d7\u306e\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3057\u3001\u5b9f\u969b\u306e\u7d4c\u6e08\u6d3b\u52d5\uff08\u58f2\u4e0a\u3068\u96c7\u7528\uff09\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u56fd\u3005\u306b\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3068\u3057\u3066\u914d\u5206\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5229\u76ca\u3092\u7a0e\u91d1\u304c\u4f4e\u3044\u304b\u30bc\u30ed\u306b\u306a\u308b\u5834\u6240\u306b\u79fb\u8ee2\u3059\u308b\u660e\u3089\u304b\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u306a\u308a\u306a\u304c\u3089\u3082\u3001\u540c\u3058\u591a\u56fd\u7c4d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4e8b\u696d\u4f53\u304c\u305d\u308c\u305e\u308c\u9069\u5207\u306a\u984d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u3092\u5f97\u308b\u3088\u3046\u3001\u7d4c\u6e08\u7684\u306b\u975e\u8ad6\u7406\u7684\u306a\u300c\u72ec\u7acb\u4f01\u696d\u539f\u5247\u300d\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u73fe\u5728\u306e\u7834\u7dbb\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u306b\u5bfe\u3059\u308b\u89e3\u6bd2\u5264\u3067\u3059\u3002<\/p>\n

2\u3064\u76ee\u306e\u5bfe\u7b56\u306f\u3001\u4e16\u754c\u6700\u4f4e\u7a0e\u7387\u306e\u5c0e\u5165\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5229\u76ca\u79fb\u8ee2\u306e\u8a98\u56e0\u3068\u306a\u308b\u3001\u307e\u3055\u306b\u305d\u306e\u4f4e\u3044\u5b9f\u52b9\u7a0e\u7387\u3084\u30bc\u30ed\u5b9f\u52b9\u7a0e\u7387\u306e\u898f\u5b9a\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u6700\u65b0\u306eOECD\u6539\u9769\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u7406\u8ad6\u4e0a\u306f\u3088\u3046\u3084\u304f\u3053\u306e2\u3064\u306e\u30a2\u30a4\u30c7\u30a2\u3092\u53d7\u3051\u5165\u308c\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u3001\u4e8b\u52d9\u5c40\u306e\u63d0\u6848\u306f\u975e\u5e38\u306b\u8907\u96d1\u3067\u3001\u5927\u5e45\u306a\u5897\u53ce\u306f\u898b\u8fbc\u3081\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u3001\u30d7\u30ed\u30bb\u30b9\u306f\u5b8c\u5168\u306b\u884c\u304d\u8a70\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u306f\u4f9d\u7136\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u914d\u5206\u3055\u308c\u3001\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u7a0e\u7387\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6d3b\u52d5\u306e\u5927\u534a\u3092\u53d7\u3051\u5165\u308c\u3066\u3044\u308b\u4f4e\u6240\u5f97\u56fd\u306b\u306f\u307b\u3068\u3093\u3069\u5f79\u306b\u7acb\u3061\u307e\u305b\u3093\u3002\u5b9f\u969b\u3001\u4f4e\u6240\u5f97\u56fd\u306f\u3001\u73fe\u5728\u306e\u53ce\u5165\u306e\u5272\u5408\u3068\u3057\u3066\u4e0d\u91e3\u308a\u5408\u3044\u306b\u9ad8\u3044\u640d\u5931\u3092\u88ab\u308a\u7d9a\u3051\u308b\u3068\u4e88\u6e2c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001OECD \u52a0\u76df\u56fd\u3067\u3055\u3048\u307b\u3068\u3093\u3069\u53ce\u5165\u3092\u5f97\u3089\u308c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u3053\u306e\u70b9\u3067\u3001FACTI\u30d1\u30cd\u30eb\u306f\u79df\u7a0e\u6b63\u7fa9\u306b\u95a2\u3059\u308b\u63d0\u6848\u3092\u5168\u9762\u7684\u306b\u53d7\u3051\u5165\u308c\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5358\u4e00\u8ab2\u7a0e\u3057\u3001\u4e16\u754c\u6700\u4f4e\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u304c\u3001FACTI\u30d1\u30cd\u30eb\u306e\u52e7\u544a\u306e3\u756a\u76ee\u306e\u4e3b\u8981\u8981\u7d20\u306e\u80cc\u666f\u3067\u3042\u308a\u3001\u7e04\u5f35\u308a\u4e89\u3044\u304c\u672c\u683c\u7684\u306b\u59cb\u307e\u308b\u3068\u3053\u308d\u3067\u3059\u3002\u3053\u306e\u5831\u544a\u66f8\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u69cb\u9020\u306b\u5bfe\u3059\u308b\u4e00\u9023\u306e\u6539\u9769\u3092\u6c42\u3081\u3066\u304a\u308a\u3001\u5171\u901a\u70b9\u304c1\u3064\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3001OECD\u304a\u3088\u3073\u95a2\u9023\u6a5f\u95a2\u304b\u3089\u6a29\u529b\u3092\u596a\u3044\u3001\u4ee3\u308f\u308a\u306b\u4e16\u754c\u7684\u306b\u5305\u62ec\u7684\u306a\u6a5f\u95a2\u306b\u6a29\u529b\u3092\u59d4\u306d\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u4e2d\u5fc3\u3068\u306a\u308b\u8981\u7d20\u306f\u3001\u5305\u62ec\u7684\u306a\u57fa\u76e4\u3067\u4ea4\u6e09\u3055\u308c\u3001\u4e16\u754c\u7684\u306a\u60c5\u5831\u4ea4\u63db\u3068\u7a0e\u52d9\u5354\u529b\u306e\u305f\u3081\u306e\u53b3\u683c\u306a\u57fa\u6e96\u3092\u8a2d\u5b9a\u3059\u308b\u56fd\u9023\u79df\u7a0e\u6761\u7d04\u306e\u5275\u8a2d\u3067\u3059\u30022\u3064\u76ee\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u8a2d\u5b9a\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u9023\u306e\u7ba1\u8f44\u4e0b\u3067\u653f\u5e9c\u9593\u6a5f\u95a2\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u79df\u7a0e\u6b63\u7fa9\u904b\u52d5\u306b\u3088\u3063\u3066\u9577\u3044\u9593\u63d0\u5531\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u30013\u3064\u76ee\u306f\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u63d0\u6848\u3067\u3059\u30022019\u5e74\u306b\u521d\u3081\u3066\u63d0\u6848\u3055\u308c\u305f\uff08\u79c1\u306e\u8457\u66f8\u300cThe Uncounted\u300d\u3067\uff09\u300c\u7a0e\u6a29\u76e3\u8996\u30bb\u30f3\u30bf\u30fc\u300d\u306f\u3001\u500b\u3005\u306e\u56fd\u3084\u5730\u57df\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u308b\uff08\u304a\u3088\u3073\u4fc3\u9032\u3057\u3066\u3044\u308b\uff09\u56fd\u969b\u7684\u306a\u7a0e\u306e\u6feb\u7528\u306e\u7a0b\u5ea6\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3001\u5206\u6790\u3001\u516c\u958b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u3053\u3053\u3067\u306e\u5831\u544a\u66f8\u306e\u52e7\u544a\u306f\u7387\u76f4\u3067\u30012020\u5e749\u6708\u306e\u4e2d\u9593\u5831\u544a\u306e\u8a73\u7d30\u306a\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u5f7c\u3089\u306f\u3001\u3053\u308c\u3089\u306e\u6539\u9769\u306f\u3001\u65e2\u5b58\u306e\u69cb\u9020\u306e\u6839\u672c\u7684\u306a\u6b20\u9665\u3001\u3064\u307e\u308a\u3001\u7a0e\u306e\u6feb\u7528\u306b\u5bfe\u3057\u3066\u516c\u6b63\u3067\u52b9\u679c\u7684\u304b\u3064\u4e16\u754c\u7684\u306b\u5305\u62ec\u7684\u306a\u9032\u5c55\u3092\u3082\u305f\u3089\u3059\u3068\u3044\u3046OECD\u3068\u95a2\u9023\u6a5f\u95a2\u306e\u6839\u672c\u7684\u306a\u6b20\u9665\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n

\n

\u73fe\u5728\u3001\u672a\u89e3\u6c7a\u306e\u554f\u984c\u306f\u653f\u6cbb\u7684\u610f\u5fd7\u306e\u554f\u984c\u3067\u3059\u3002OECD\u5f53\u5c40\u8005\u304c\u307e\u3059\u307e\u3059\u6575\u610f\u3092\u9732\u9aa8\u306b\u793a\u3057\u3066\u3044\u308b\u4e2d\u3001\u56fd\u9023\u306e\u653f\u7b56\u7acb\u6848\u8005\u306f\u3053\u306e\u7e04\u5f35\u308a\u4e89\u3044\u3092\u5f15\u304d\u53d7\u3051\u308b\u3064\u3082\u308a\u3067\u3057\u3087\u3046\u304b\uff1f\u56fd\u5bb6\u5143\u9996\u3068\u8ca1\u52d9\u5927\u81e3\u306f\u3001\u5fc5\u8981\u3068\u3055\u308c\u308b\u5f37\u529b\u306a\u5909\u9769\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u3001\u305d\u3057\u3066\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u306e\u4e3b\u8981\u8981\u7d20\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u63aa\u7f6e\u3092\u63a8\u3057\u9032\u3081\u308b\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n

\u3053\u308c\u3089\u306e\u554f\u984c\u306f\u3001\u6700\u7d42\u7684\u306b\u306f\u3001\u79df\u7a0e\u6b63\u7fa9\u904b\u52d5\u306b\u623b\u308a\u307e\u3059\u3002\u653f\u6cbb\u7684\u610f\u5fd7\u306f\u653f\u6cbb\u5bb6\u306e\u610f\u5fd7\u306e\u554f\u984c\u3067\u306f\u306a\u304f\u3001\u5f7c\u3089\u304c\u6d3b\u52d5\u3059\u308b\u653f\u6cbb\u7684\u6587\u8108\u306e\u554f\u984c\u3067\u3059\u3002\u653f\u7b56\u7acb\u6848\u8005\u306f\u5149\u3092\u898b\u3066\u3044\u306a\u3044\u3068\u5f7c\u3089\u306f\u8a00\u3044\u307e\u3059\u304c\u3001\u5f7c\u3089\u306f\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u611f\u3058\u3066\u3044\u307e\u3059\u3002\u4e16\u754c\u7684\u306a\u79df\u7a0e\u6b63\u7fa9\u904b\u52d5\u304c\u56e3\u7d50\u3057\u3066\u7acb\u3061\u4e0a\u304c\u308a\u3001\u56fd\u5185\u5916\u306e\u653f\u7b56\u7acb\u6848\u8005\u306b\u6b63\u3057\u3044\u884c\u52d5\u3092\u3068\u308b\u3088\u3046\u4e16\u8ad6\u306e\u5727\u529b\u3092\u6c42\u3081\u308b\u30b9\u30ed\u30fc\u30ac\u30f3\u304c\u3042\u308b\u3068\u3059\u308c\u3070\u3001FACTI\u30d1\u30cd\u30eb\u306e\u3053\u306e\u5831\u544a\u66f8\u304c\u307e\u3055\u306b\u305d\u308c\u3067\u3059\u3002\u7686\u3067\u7acb\u3061\u4e0a\u304c\u308d\u3046\uff01<\/p>\n<\/div>\n

\n

\u30a2\u30ec\u30c3\u30af\u30b9\u30fb\u30b3\u30d6\u30cf\u30e0\u306f\u7d4c\u6e08\u5b66\u8005\u3067\u3042\u308a\u3001Tax Justice Network\u306e\u6700\u9ad8\u7d4c\u55b6\u8cac\u4efb\u8005\u3067\u3059\u3002\u307e\u305f\u3001Independent Commission for the Reform of International Corporate Taxation\uff08\u56fd\u969b\u6cd5\u4eba\u7a0e\u6539\u9769\u72ec\u7acb\u59d4\u54e1\u4f1a\uff09\u306e\u904b\u55b6\u30b0\u30eb\u30fc\u30d7\u3068\u516c\u6b63\u7a0e\u30de\u30fc\u30af\u306e\u6280\u8853\u8aee\u554f\u30b0\u30eb\u30fc\u30d7\u306e\u5275\u8a2d\u30e1\u30f3\u30d0\u30fc\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u5f7c\u306e\u7814\u7a76\u306f\u3001\u79df\u7a0e\u56de\u907f\u3068\u8131\u7a0e\u306e\u898f\u6a21\u3068\u767a\u5c55\u3078\u306e\u5f71\u97ff\u3001\u304a\u3088\u3073\u4e0d\u5e73\u7b49\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u5f7c\u306e\u65b0\u672c\u300cThe Uncounted\u300d\u306f2019\u5e7412\u6708\u306b\u51fa\u7248\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n

Original source: Tax Justice Network<\/a><\/p>\n

Image credit: Mat Reding, Unsplash<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u904b\u52d5\u306e\u64c1\u8b77\u6d3b\u52d5\u304c\u4e16\u754c\u898f\u6a21\u3067\u5b8c\u5168\u306b\u52dd\u5229\u3057\u305f\u3053\u3068\u3092\u795d\u3046\u6a5f\u4f1a\u306f\u3081\u3063\u305f\u306b\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u79df\u7a0e\u6b63\u7fa9\u306b\u95a2\u3057\u3066\u306f\u3001\u4eca\u65e5\u304c\u307e\u3055\u306b\u305d\u306e\u65e5\u3060\u3068\u3001Tax Justice Network\u306e\u30a2\u30ec\u30c3\u30af\u30b9\u30fb\u30b3\u30d6\u30cf\u30e0\u306f\u66f8\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":8,"featured_media":1526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"slim_seo":{"title":"\u79df\u7a0e\u6b63\u7fa9\u3092\u6c42\u3081\u308b\u4e16\u754c\u7684\u306a\u95d8\u3044\u306b\u304a\u3051\u308b\u8ee2\u63db\u70b9 - Share the Worlds Resources","description":"\u904b\u52d5\u306e\u64c1\u8b77\u6d3b\u52d5\u304c\u4e16\u754c\u898f\u6a21\u3067\u5b8c\u5168\u306b\u52dd\u5229\u3057\u305f\u3053\u3068\u3092\u795d\u3046\u6a5f\u4f1a\u306f\u3081\u3063\u305f\u306b\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u79df\u7a0e\u6b63\u7fa9\u306b\u95a2\u3057\u3066\u306f\u3001\u4eca\u65e5\u304c\u307e\u3055\u306b\u305d\u306e\u65e5\u3060\u3068\u3001Tax Justice Network\u306e\u30a2\u30ec\u30c3\u30af\u30b9\u30fb\u30b3\u30d6\u30cf\u30e0\u306f\u66f8\u3044\u3066\u3044\u307e\u3059\u3002"},"footnotes":""},"add-to-page-listing":[],"alternative-language":[],"hide-post":[],"topic":[32],"coauthors":[42],"class_list":["post-5395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","topic-finance-and-debt-ja"],"acf":[],"_links":{"self":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/posts\/5395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/comments?post=5395"}],"version-history":[{"count":1,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/posts\/5395\/revisions"}],"predecessor-version":[{"id":19821,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/posts\/5395\/revisions\/19821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/media\/1526"}],"wp:attachment":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/media?parent=5395"}],"wp:term":[{"taxonomy":"add-to-page-listing","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/add-to-page-listing?post=5395"},{"taxonomy":"alternative-language","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/alternative-language?post=5395"},{"taxonomy":"hide-post","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/hide-post?post=5395"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/topic?post=5395"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/coauthors?post=5395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}