{"id":4291,"date":"2020-05-30T18:18:08","date_gmt":"2020-05-30T09:18:08","guid":{"rendered":"http:\/\/kumakiblog.com\/?p=4291"},"modified":"2020-05-30T18:18:08","modified_gmt":"2020-05-30T09:18:08","slug":"%e3%82%bf%e3%83%83%e3%82%af%e3%82%b9%e3%83%98%e3%82%a4%e3%83%96%e3%83%b3%e3%83%bb%e7%a7%9f%e7%a8%8e%e5%9b%9e%e9%81%bf%e3%81%ae%e5%95%8f%e9%a1%8c%e3%82%92%e5%bc%95%e3%81%8d%e8%b5%b7%e3%81%93%e3%81%97","status":"publish","type":"post","link":"https:\/\/kumakiblog.com\/?p=4291","title":{"rendered":"\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u30fb\u79df\u7a0e\u56de\u907f\u306e\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3057\u3066\u3044\u308b\u306e\u306f\u5148\u9032\u56fd\u81ea\u8eab\uff1f"},"content":{"rendered":"<p><img decoding=\"async\" class=\"alignnone size-large wp-image-4321\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/tax-justice-network-1024x635.png\" alt=\"\" width=\"723\" height=\"448\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/tax-justice-network-1024x635.png 1024w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/tax-justice-network-300x186.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/tax-justice-network-768x476.png 768w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/tax-justice-network-484x300.png 484w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/tax-justice-network.png 1175w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\nKSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb \u718a\u6728\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/kumakiblog.com\/?p=4209\" target=\"_blank\" rel=\"noopener noreferrer\">\u524d\u3005\u56de\u306e\u6295\u7a3f<\/a>\u306b\u304a\u3044\u3066\u3001<br \/>\n\u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u6539\u6b63\u306e\u80cc\u666f\u306e\u3072\u3068\u3064\u3067\u3042\u308bEU\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u306e\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u767a\u884c\u5143\u3067\u3042\u308bEU\u8af8\u56fd\uff08\u3084\u305d\u306e\u4ed6\u306e\u5bcc\u88d5\u306a\u5148\u9032\u56fd\uff09\u3092\u6279\u5224\u3059\u308b\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/www.taxjustice.net\/2019\/05\/28\/new-ranking-reveals-corporate-tax-havens-behind-breakdown-of-global-corporate-tax-system-toll-of-uks-tax-war-exposed\/\">New ranking reveals corporate tax havens behind breakdown of global corporate tax system; toll of UK\u2019s tax war exposed<\/a> &#8211; 2019\u5e745\u670828\u65e5<\/p>\n<p style=\"padding-left: 40px;\"><a href=\"https:\/\/www.taxjustice.net\/2019\/05\/28\/new-ranking-reveals-corporate-tax-havens-behind-breakdown-of-global-corporate-tax-system-toll-of-uks-tax-war-exposed\/\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class=\"alignnone wp-image-4294\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/article-of-tax-justice-network.png\" alt=\"\" width=\"456\" height=\"523\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/article-of-tax-justice-network.png 724w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/article-of-tax-justice-network-261x300.png 261w\" sizes=\"(max-width: 456px) 100vw, 456px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u3001<br \/>\nTax Justice Network\uff08\u203b\uff11\uff09\u3068\u3044\u3046<br \/>\n\u56fd\u969b\u7684\u306a\u7a0e\u52d9\u30fb\u91d1\u878d\u898f\u5236\u3001\u8131\u7a0e\u3001\u79df\u7a0e\u56de\u907f\u7b49\u306e\u7814\u7a76\u30fb\u5206\u6790\u3092\u884c\u3044\u3001\u516c\u6b63\u306a\u7a0e\u5236\u306e\u5b9f\u73fe\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u56fd\u969b\u7684\u306a\u56e3\u4f53\u306b\u3088\u308a\u66f8\u304b\u308c\u305f\u3082\u306e\u3067\u3001<br \/>\n\u305d\u306e\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001<br \/>\n<span style=\"text-decoration: underline;\">\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u56de\u907f\u306e\u5927\u534a\u304c\u3001EU\u8af8\u56fd\u7b49\u306e\u5148\u9032\u56fd\u3084\u305d\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u3066\u3044\u308b<\/span>\u65e8\u3092\u6307\u6458\u30fb\u6279\u5224\u3059\u308b\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\">\u203b\uff11 Tax Justice Network<br \/>\n\u56fd\u969b\u7684\u306a\u7a0e\u52d9\u306e\u554f\u984c\u304c\u8ad6\u3058\u3089\u308c\u305f\u8a18\u4e8b\u3092\u8272\u3005\u3068\u8aad\u3093\u3067\u3044\u307e\u3059\u3068\u3001\u3053\u306eTax Justice Network\u306e\u767a\u4fe1\u5185\u5bb9\u304c\u5f15\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u9762\u306b\u591a\u304f\u51fa\u304f\u308f\u3057\u307e\u3059\u306e\u3067\u3001<br \/>\n\u4e16\u754c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u6d41\u308c\u306b\u5bfe\u3057\u3066\u305d\u308c\u306a\u308a\u306e\u5f71\u97ff\u529b\u3092\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<br \/>\n\u4e0a\u8a18\u4ee5\u5916\u306e\u8a18\u4e8b\u3082\u8208\u5473\u6df1\u3044\u3082\u306e\u304c\u591a\u3044\u3067\u3059\u306e\u3067\u3001<br \/>\n\u82f1\u8a9e\u304c\u8aad\u3081\u308b\u65b9\u306f\u3056\u3063\u3068\u76ee\u3092\u901a\u3057\u3066\u3044\u305f\u3060\u304f\u4fa1\u5024\u306f\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\nURL: <a href=\"https:\/\/www.taxjustice.net\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.taxjustice.net\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<h5>\uff11\uff0e\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u306e\u539f\u56e0\u306e\u5927\u534a\u306f\u30a4\u30ae\u30ea\u30b9\u7b49\u306e\u5148\u9032\u56fd\u306b\u3042\u308b<\/h5>\n<p>\u4e0a\u8a18\u8a18\u4e8b\u306b\u304a\u3044\u3066\u3001Tax Justice Network\u306f\u3001<br \/>\n\u30a4\u30ae\u30ea\u30b9\u3084OECD\u8af8\u56fd\u306e\u4e00\u90e8\u304c\u3001\u4e16\u754c\u306e\u6cd5\u4eba\u7a0e\u5236\u5ea6\u306e\u5d29\u58ca\u3001\u4e0d\u516c\u5e73\u306a\u72b6\u6cc1\uff08\uff1d\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u56de\u907f\u7b49\uff09\u306b\u5bfe\u3057\u3066\u6700\u3082\u8cac\u4efb\u304c\u3042\u308b\u3053\u3068\u3092\u4e3b\u5f35\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>EU\u3084OECD\u52a0\u76df\u56fd\u306b\u672c\u62e0\u304c\u3042\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u672c\u56fd\u3067\u7a0e\u91d1\u3092\u652f\u6255\u3063\u3066\u304a\u3089\u305a\u3001<br \/>\n\u7a0e\u53ce\u304c\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u6d41\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u304c\u3001<br \/>\n\u305d\u3082\u305d\u3082\u3001\u305d\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u5b58\u5728\u81ea\u4f53\u3082EU\u3084OECD\u8af8\u56fd\u306e\u5148\u9032\u56fd\u306e\u4e00\u90e8\u306b\u3088\u3063\u3066\u4f5c\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3001\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<span style=\"text-decoration: underline;\">\u4e16\u754c\u4e2d\u306e\u65e7\u690d\u6c11\u5730\u306b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u69cb\u7bc9\u3057\u3066\u3044\u308b\u30a4\u30ae\u30ea\u30b9<\/span>\u306b\u5bfe\u3057\u3066\u3001<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u4e16\u754c\u3067\u6700\u3082\u6cd5\u4eba\u7a0e\u56de\u907f\u3092\u53ef\u80fd\u306b\u3057\u3066\u3044\u308b\u56fd<\/li>\n<li>\u4e16\u754c\u306e\u6cd5\u4eba\u7a0e\u5236\u5ea6\u3092\u6253\u7834\u3059\u308b\u305f\u3081\u306b\u5358\u72ec\u3067\u6700\u3082\u5927\u304d\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u3068\u5f37\u304f\u975e\u96e3\u3057\u3066\u304a\u308a\u3001<br \/>\nTax Justice Network\u304c\u767a\u884c\u3057\u305fCorporate Tax Haven Index\uff08\u203b\uff12\uff09\u306b\u3088\u308c\u3070\u3001<br \/>\n\u30a4\u30ae\u30ea\u30b9\u3068\u305d\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u3042\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u300c\u6cd5\u4eba\u7a0e\u56de\u907f\u30ea\u30b9\u30af\u300d\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001<br \/>\n\u4e16\u754c\u306e\u6cd5\u4eba\u7a0e\u56de\u907f\u30ea\u30b9\u30af\u306e3\u5206\u306e1\u4ee5\u4e0a\u3092\u7de0\u3081\u3066\u304a\u308a\u3001\u6b21\u70b9\u3067\u3042\u308b\u30aa\u30e9\u30f3\u30c0\u306e4\u500d\u4ee5\u4e0a\u306b\u3082\u306a\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u56fd\u969b\u901a\u8ca8\u57fa\u91d1\uff08IMF\uff09\u304c\u5831\u544a\u3057\u305f\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u306e\u7d0414\uff05\uff086\u5146US\u30c9\u30eb\u4ee5\u4e0a\uff09\u304c\u30a4\u30ae\u30ea\u30b9\u304a\u3088\u3073\u305d\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u3088\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\">\u203b\uff12 Corporate Tax Haven Index<br \/>\nTax Justice Network\u304c\u767a\u8868\u3057\u305fCorporate Tax Haven Index\u306f\u3001<br \/>\n\u5404\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u56fd\u3084\u5730\u57df\u304c\u4e16\u754c\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u79df\u7a0e\u56de\u907f\u306b\u3069\u308c\u3060\u3051\u7a4d\u6975\u7684\u306b\u3001<br \/>\n\u307e\u305f\u3069\u308c\u3060\u3051\u5e83\u7bc4\u56f2\u306b\u8ca2\u732e\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u30e9\u30f3\u30af\u4ed8\u3051\u3057\u3001<br \/>\n\u4e16\u754c\u4e2d\u306e\u4ed6\u56fd\u306e\u7a0e\u53ce\u3092\u4fb5\u98df\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u305d\u308c\u305e\u308c\u306e\u5730\u57df\u304c\u3001\u4e16\u754c\u7684\u306a\u6cd5\u4eba\u7a0e\u306e\u300c\u5f15\u304d\u4e0b\u3052\u7af6\u4e89\u300d\u306b\u3069\u308c\u3060\u3051\u52a0\u62c5\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\nURL: <a href=\"https:\/\/www.corporatetaxhavenindex.org\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.corporatetaxhavenindex.org\/en\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u306e\u30e9\u30f3\u30ad\u30f3\u30b0\u306f\u3001<br \/>\nTax Justice Network\u306b\u3088\u308b\u300c\u6cd5\u4eba\u7a0e\u306e\u79df\u7a0e\u56de\u907f\u3092\u5f37\u304f\u52a9\u9577\u3057\u3001\u4e16\u754c\u306e\u6cd5\u4eba\u7a0e\u5236\u5ea6\u3092\u5d29\u58ca\u30fb\u4e0d\u516c\u5e73\u5316\u3055\u305b\u308b\u305f\u3081\u306b\u6700\u3082\u591a\u304f\u306e\u3053\u3068\u3092\u3057\u305f\u56fd\u306e\u30c8\u30c3\u30d710\u300d\u3067\u3059\u3002<\/p>\n<p>\u30a4\u30ae\u30ea\u30b9\u81ea\u8eab\u306f\u30c8\u30c3\u30d710\u30e9\u30f3\u30af\u30a4\u30f3\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306e\uff0813\u4f4d\uff09\u3001<br \/>\n\u30a4\u30ae\u30ea\u30b9\u7cfb\u5217\u306e\u56fd\u304c1\u4f4d\uff5e3\u4f4d\u3092\u72ec\u5360\u3057\u3001\u3055\u3089\u306b\u306f8\u4f4d\uff08\u30b8\u30e3\u30fc\u30b8\u30fc\uff09\u306b\u4f4d\u7f6e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\">1. \u30a4\u30ae\u30ea\u30b9\u9818\u30f4\u30a1\u30fc\u30b8\u30f3\u30fb\u30a2\u30a4\u30e9\u30f3\u30c9 \uff08British Virgin Islands\uff09\u3000\u203b\u30a4\u30ae\u30ea\u30b9\u9818<br class=\"js-evernote-checked\" data-evernote-id=\"314\" \/>2. \u30d0\u30df\u30e5\u30fc\u30c0\uff08Bermuda\uff09\u3000\u203b\u30a4\u30ae\u30ea\u30b9\u9818<br \/>\n3. \u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\uff08Cayman Islands\uff09\u3000\u203b\u30a4\u30ae\u30ea\u30b9\u9818<br \/>\n4. \u30aa\u30e9\u30f3\u30c0\uff08Netherlands\uff09<br \/>\n5. \u30b9\u30a4\u30b9\uff08Switzerland\uff09<br \/>\n6.\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30b0\uff08 Luxembourg\uff09<br \/>\n7. \u30b8\u30e3\u30fc\u30b8\u30fc\uff08Jersey \uff09\u3000\u203b\u30a4\u30ae\u30ea\u30b9\u738b\u5ba4\u5c5e\u9818<br \/>\n8. \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\uff08Singapore\uff09<br \/>\n9. \u30d0\u30cf\u30de\uff08Bahamas\uff09<br \/>\n10. \u9999\u6e2f\uff08Hong Kong\uff09<\/p>\n<p>\u82f1\u8a9e\u8868\u8a18\u306b\u306a\u308a\u307e\u3059\u304c\u30011\u4f4d\uff5e20\u4f4d\u307e\u3067\u306e\u30e9\u30f3\u30ad\u30f3\u30b0\u3092\u4ee5\u4e0b\u306b\u8cbc\u3063\u3066\u304a\u304d\u307e\u3059\uff0813\u4f4d\u306b\u30a4\u30ae\u30ea\u30b9\uff09\u3002<br \/>\n\u30ea\u30f3\u30af\u5148\u306eURL\u3092\u898b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u300164\u4f4d\u307e\u3067\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-4305\" src=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/ranking.png\" alt=\"\" width=\"754\" height=\"645\" srcset=\"https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/ranking.png 754w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/ranking-300x257.png 300w, https:\/\/kumakiblog.com\/wp-content\/uploads\/2020\/05\/ranking-351x300.png 351w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/>URL: <a href=\"https:\/\/www.corporatetaxhavenindex.org\/en\/introduction\/cthi-2019-results\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.corporatetaxhavenindex.org\/en\/introduction\/cthi-2019-results<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u30a4\u30ae\u30ea\u30b9\u4ee5\u5916\u3067\u306f\u3001\u4e0a\u8a18\u306e\u30e9\u30f3\u30ad\u30f3\u30b0\u306b\u3082\u540d\u524d\u304c\u9023\u306a\u3063\u3066\u3044\u308b\u30aa\u30e9\u30f3\u30c0\u3001\u30b9\u30a4\u30b9\u3001\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30b0\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u30e2\u30fc\u30ea\u30b7\u30e3\u30b9\u3001UAE\u306a\u3069\u304c\u5f37\u8abf\u3057\u3066\u975e\u96e3\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u30aa\u30e9\u30f3\u30c0\u3001\u30b9\u30a4\u30b9\u3001\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30b0\u306f\u3001\u30a4\u30ae\u30ea\u30b9\u3068\u3068\u3082\u306b\u300c\u79df\u7a0e\u56de\u907f\u306e\u4e2d\u8ef8\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e0a\u8a18\u30e9\u30f3\u30ad\u30f3\u30b0\u306e4\u4f4d\u306b\u30e9\u30f3\u30af\u30a4\u30f3\u3057\u3066\u3044\u308b\u30aa\u30e9\u30f3\u30c0\u306f\u300111\u4f4d\u306b\u30e9\u30f3\u30af\u30a4\u30f3\u3057\u3066\u3044\u308b\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3068\u3068\u3082\u306b\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u3067\u5de8\u984d\u306e\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u56fd\u969b\u7684\u5927\u4f01\u696d\u306e\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306b\u6d3b\u7528\u3055\u308c\u3066\u304d\u305f\u3053\u3068\u306f\u6709\u540d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\uff12\uff0e\u5148\u9032\u56fd\u306b\u3088\u308b\u4f4e\u6240\u5f97\u56fd\u306e\u5fb4\u7a0e\u6a29\u3078\u306e\u4fb5\u5bb3<\/h5>\n<p>\u5148\u9032\u56fd\u304c\u4f4e\u6240\u5f97\u56fd\u306e\u5fb4\u7a0e\u6a29\u3001\u3068\u304f\u306b\u6e90\u6cc9\u7a0e\uff08Withholding Tax\uff09\u3092\u7a4d\u6975\u7684\u306b\u4fb5\u5bb3\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u7a0e\u3068\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3084\u5916\u56fd\u6cd5\u4eba\u306b\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3084\u5229\u606f\u306e\u652f\u6255\u3044\u306a\u3069\u3092\u3059\u308b\u969b\u306b\u3001\u305d\u306e\u9001\u91d1\u8005\u5074\u306e\u56fd\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001A\u56fd\u306b\u3042\u308b\u5b50\u4f1a\u793e\u304cB\u56fd\u306b\u3042\u308b\u89aa\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3092\u652f\u6255\u3046\u969b\u3001<br \/>\n\u305d\u306e\u652f\u6255\u984d\u306e\uff11\uff10\uff05\u3092\u63a7\u9664\u3057\u3066\u3001\uff19\uff10\uff05\u306e\u307f\u3092\u89aa\u4f1a\u793e\u3078\u9001\u91d1\u3057\u3001<br \/>\n\u63a7\u9664\u3057\u305f\uff11\uff10\uff05\u306f\u305d\u306e\u5b50\u4f1a\u793e\u8a2d\u7acb\u56fd\u306e\u7a0e\u52d9\u7f72\u3078\u652f\u6255\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u3057\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6e90\u6cc9\u7a0e\u3068\u3044\u3046\u3082\u306e\u306b\u95a2\u3057\u3066\u3001Tax Justice Network\u306f\u3001<br \/>\n\u5148\u9032\u56fd\u304c\u4f4e\u6240\u5f97\u56fd\u3068\u79df\u7a0e\u6761\u7d04\u3092\u3080\u3059\u3073\u3001<br \/>\n\u305d\u306e\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u3001\u3082\u3068\u3082\u3068\u4f4e\u6240\u5f97\u56fd\u5074\u304c\u56fd\u5185\u6cd5\u3067\u5b9a\u3081\u3066\u3044\u305f\u6e90\u6cc9\u7a0e\u3092\u5927\u5e45\u306b\u4e0b\u56de\u308b\u6e90\u6cc9\u7a0e\u7387\u3092\u62bc\u3057\u3064\u3051\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u6279\u5224\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u30e9\u30f3\u30ad\u30f3\u30b0\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066\u4ed6\u56fd\u306e\u6e90\u6cc9\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u306b\u6700\u3082\u7a4d\u6975\u7684\u306a\u56fd\u306b\u95a2\u3057\u3066\u3001Tax Justice Network\u304c\u767a\u8868\u3057\u305f\u30e9\u30f3\u30ad\u30f3\u30b0\u3067\u3059\u3002<\/p>\n<p style=\"padding-left: 40px;\">1. \u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6\uff08United Arab Emirates\uff09<br \/>\n2. \u30a4\u30ae\u30ea\u30b9\uff08United Kingdom\uff09<br \/>\n3. \u30d5\u30e9\u30f3\u30b9\uff08France\uff09<br \/>\n4. \u30b9\u30a4\u30b9\uff08Switzerland\uff09<br \/>\n5. \u30aa\u30e9\u30f3\u30c0\uff08Netherlands\uff09<br \/>\n6. \u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\uff08Sweden\uff09<br \/>\n7. \u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\uff08Ireland\uff09<br \/>\n8.\u30b9\u30da\u30a4\u30f3\uff08 Spain\uff09<br \/>\n9. \u30ad\u30d7\u30ed\u30b9\uff08Cyprus\uff09<br \/>\n10. \u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\uff08Austria\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>1\u4f4d\u306b\u30e9\u30f3\u30af\u3055\u308c\u3066\u3044\u308b\u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6\uff08UAE\uff09\u306f\u3001<br \/>\n\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306b\u5bfe\u3057\u3066\u6700\u3082\u7a4d\u6975\u7684\u306a\u56fd\u3068\u3057\u3066\u30e9\u30f3\u30af\u4ed8\u3051\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306b\u5bfe\u3057\u3066\u6700\u3082\u7a4d\u6975\u7684\u306a\u56fd\u3068\u3057\u3066\u306fUAE\u306e\u307b\u304b\u306b\u3001<br \/>\n\u30a4\u30f3\u30c9\u6d0b\u306b\u6d6e\u304b\u3076\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3067\u3042\u308b\u30e2\u30fc\u30ea\u30b7\u30e3\u30b9\u5171\u548c\u56fd\uff08\u30a4\u30ae\u30ea\u30b9\u7cfb\u5217\u56fd\uff09\u3082\u3042\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>UAE\u306f\u3001\u30e2\u30b6\u30f3\u30d3\u30fc\u30af\u3001\u30b1\u30cb\u30a2\u3001\u30b9\u30fc\u30c0\u30f3\u306e\u6e90\u6cc9\u7a0e\u3092\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066\u5927\u5e45\u306b\u5f15\u304d\u4e0b\u3052\u3066\u304a\u308a\u3001\u30e2\u30fc\u30ea\u30b7\u30e3\u30b9\u306f\u30bb\u30cd\u30ac\u30eb\u3001\u30b3\u30f3\u30b4\u5171\u548c\u56fd\u3001\u30c1\u30e5\u30cb\u30b8\u30a2\u306e\u6e90\u6cc9\u7a0e\u3092\u5927\u5e45\u306b\u5f15\u304d\u4e0b\u3052\u3066\u3044\u308b\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff08\u306a\u304a\u3001\u9006\u306b\u6295\u8cc7\u5bb6\u76ee\u7dda\u3067\u8a00\u3048\u3070\u3001\u305d\u308c\u3089\u306e\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u3078\u6295\u8cc7\u3092\u3059\u308b\u969b\u306b\u306f\u3001<br \/>\nUAE\u3084\u30e2\u30fc\u30ea\u30b7\u30e3\u30b9\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u305d\u308c\u3089\u306e\u6cd5\u4eba\u7d4c\u7531\u3067\u6295\u8cc7\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001<br \/>\n\u6e90\u6cc9\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u65e7\u690d\u6c11\u5730\u5e1d\u56fd\u3067\u3042\u308b\u30a4\u30ae\u30ea\u30b9\u3001\u30d5\u30e9\u30f3\u30b9\u306f\u30012\u4f4d\u30013\u4f4d\u306b\u30e9\u30f3\u30af\u30a4\u30f3\u3055\u308c\u3066\u304a\u308a\u3001<br \/>\nOECE\u52a0\u76df\u56fd\u306e\u4e2d\u3067\u3001\u4f4e\u6240\u5f97\u56fd\u3084\u4f4e\u4e2d\u6240\u5f97\u56fd\u306b\u5bfe\u3057\u3066\u6700\u3082\u7a4d\u6975\u7684\u306b\u6e90\u6cc9\u7a0e\u306e\u5f15\u304d\u4e0b\u3052\u3092\u50cd\u304d\u304b\u3051\u3066\u3044\u308b\u56fd\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\uff13\uff0eEU\u306e\u507d\u5584\u3001\u79df\u7a0e\u56de\u907f\u306e\u67a2\u8ef8<\/h5>\n<p>Tax Justice Network\u306f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u304a\u3044\u3066\u3001<br \/>\nThe Corporate Tax Haven Index\u306f\u6b27\u5dde\u9023\u5408\uff08EU\uff09\u306e\u507d\u5584\u3092\u8a18\u9332\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3001<br \/>\n\u82f1\u56fd\u3001\u30aa\u30e9\u30f3\u30c0\u3001\u30b9\u30a4\u30b9\u3001\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30b0\u3092\u300c\u79df\u7a0e\u56de\u907f\u306e\u67a2\u8ef8\u300d\u3067\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u969b\u901a\u8ca8\u57fa\u91d1\uff08IMF\uff09\u304c\u5831\u544a\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3068\u3001<br \/>\n\u5916\u56fd\u76f4\u63a5\u6295\u8cc7\u306e40\uff05\u4ee5\u4e0a\uff08\u91d1\u984d\u306b\u3057\u306618\u5146\u30c9\u30eb\uff09\u304c\u3001\u3053\u306e4\u30ab\u56fd\u306e\u6cd5\u57df\u3067\u8a08\u4e0a\u3055\u308c\u3066\u304a\u308a\u3001<br \/>\n\u5e73\u5747\u3057\u30663\uff05\u4ee5\u4e0b\u306e\u6cd5\u4eba\u7a0e\u7387\u3057\u304b\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\uff14\uff0e\u6700\u5927\u306e\u53d7\u3051\u76bf\u306f\u9280\u884c\u3084\u91d1\u878d\u30bb\u30af\u30bf\u30fc\u3067\u3042\u308b<\/h5>\n<p>\u3055\u3089\u306b\u3001EU\u8af8\u56fd\u306e\u534a\u6570\u4ee5\u4e0a\u304c\u91d1\u878d\u6d3b\u52d5\u306b\u5f93\u4e8b\u3059\u308b\u4f01\u696d\uff08\u6295\u8cc7\u4f1a\u793e\u306a\u3069\uff09\u306e\u7121\u7a0e\u5316\u3084\u90e8\u5206\u7684\u306a\u514d\u9664\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001<br \/>\n\u4e00\u822c\u7684\u306a\u4e8b\u696d\u4f1a\u793e\uff08\u30d1\u30f3\u5c4b\u3084\u98df\u6599\u54c1\u5e97\u306a\u3069\uff09\u3088\u308a\u3082\u5727\u5012\u7684\u306b\u512a\u9047\u3055\u308c\u3066\u3044\u308b\u5e97\u3082\u554f\u984c\u8996\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>EU\u8af8\u56fd\u306e49\uff05\u306e\u56fd\u3067\u306f\u3001\u9280\u884c\u3078\u306e\u8ab2\u7a0e\u306f\u30d1\u30f3\u5c4b\u3084\u98df\u6599\u54c1\u5e97\u3088\u308a\u3082\u4f4e\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\uff15\uff0e\u516c\u8868\u3057\u3066\u3044\u308b\u6cd5\u5b9a\u7a0e\u7387\u3068\u5b9f\u8cea\u7684\u306a\u7a0e\u7387\u306e\u4e56\u96e2<\/h5>\n<p>\u307e\u305f\u3001\u5404\u56fd\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u6cd5\u5b9a\u6cd5\u4eba\u7a0e\u7387\u3068\u3001\u5b9f\u969b\u306b\u6cd5\u7684\u306b\u6587\u66f8\u5316\u3055\u308c\u305f\u6700\u4f4e\u6cd5\u4eba\u7a0e\u7387\u3068\u306e\u4e56\u96e2\u306b\u3064\u3044\u3066\u3082\u554f\u984c\u8996\u3057\u3066\u304a\u308a\u3001OECD\u52a0\u76df\u56fd\u306e\u6700\u4f4e\u6cd5\u4eba\u7a0e\u7387\u306f\u5e73\u574716\uff05\u3067\u3042\u308a\u3001\u5e73\u5747\u6cd5\u5b9a\u6cd5\u4eba\u7a0e\u738723\uff05\u3092\u5927\u304d\u304f\u4e0b\u56de\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u305f\u3057\u304b\u306b\u601d\u3044\u5f53\u305f\u308b\u3068\u3053\u308d\u3067\u306f\u3001<br \/>\n\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306a\u3069\u3082\u516c\u8868\u3057\u3066\u3044\u308b\u6cd5\u5b9a\u7a0e\u7387\u306f17\uff05\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u90e8\u5206\u514d\u9664\u5236\u5ea6\u306a\u3069\u304c\u3042\u308a\u3001\u5b9f\u8cea\u7684\u306a\u7a0e\u7387\u306f8\uff05\u524d\u5f8c\u306b\u307e\u3067\u4e0b\u304c\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u3082\u805e\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\uff16\uff0e\u307e\u3068\u3081<\/h5>\n<p>\u5148\u9032\u56fd\u81ea\u8eab\u304c\u3064\u304f\u308a\u3042\u3052\u3001\u5229\u76ca\u3092\u4eab\u53d7\u3057\u3066\u304d\u305f\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u3001<br \/>\n\u3044\u307e\u81ea\u5206\u305f\u3061\u81ea\u8eab\u304c\u7a0e\u53ce\u6e1b\u3068\u3044\u3046\u3053\u3068\u3067\u82e6\u3057\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u7dcf\u5143\u7de0\u3081\u3067\u3042\u308b\u30a4\u30ae\u30ea\u30b9\u81ea\u8eab\u306b\u304a\u3044\u3066\u3001<br \/>\n\u30b9\u30bf\u30fc\u30d0\u30c3\u30af\u30b9UK\u304c\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u56de\u907f\u3092\u3057\u3066\u30a4\u30ae\u30ea\u30b9\u3067\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u306b\u306a\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u307e\u3067\u306b\u3082\u4f55\u5ea6\u3082\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u53b3\u683c\u5316\u306e\u6d41\u308c\u306f\u3042\u3063\u305f\u3088\u3046\u3067\u3059\u304c\u3001<br \/>\n\u305d\u308c\u3089\u306e\u6642\u3005\u306b\u304a\u3044\u3066\u306f\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u6b8b\u3059\u307b\u3046\u304c\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u3063\u305f\u306e\u304b\u3001<br \/>\n\u7d50\u5c40\u305d\u308c\u3089\u306f\u5fb9\u5e95\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u9006\u306b\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u30db\u30ef\u30a4\u30c8\u30ea\u30b9\u30c8\u5316\u3059\u308b\u7d50\u679c\u3068\u306a\u308a\u3001\u307e\u3059\u307e\u3059\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u5229\u7528\u304c\u9032\u3093\u3067\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u8fd1\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u53b3\u7f70\u5316\u306e\u6d41\u308c\u3082\u7d50\u5c40\u306f\u305d\u306e\u3088\u3046\u306a\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u3001<br \/>\n\u305d\u308c\u3068\u3082\u3001\u305d\u308c\u3089\u306e\u6642\u4ee3\u3068\u306f\u9055\u3046\u8981\u7d20\u3001\u305f\u3068\u3048\u3070\u3001\u300cSNS\u7b49\u306e\u5f71\u97ff\u306b\u3088\u308b\u30dd\u30d4\u30e5\u30ea\u30ba\u30e0\u653f\u6cbb\u300d\u3001\u300c\u3042\u307e\u308a\u306b\u3082\u529b\u3092\u3064\u3051\u305f\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u79df\u7a0e\u56de\u907f\u306b\u3088\u308b\u56fd\u5bb6\u8ca1\u653f\u60aa\u5316\u306e\u6df1\u523b\u5316\u300d\u7b49\u304c\u91cd\u8996\u3055\u308c\u3001<br \/>\n\u4ee5\u524d\u3068\u306f\u9055\u3044\u3001\u672c\u8170\u3067\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3092\u7de0\u3081\u4ed8\u3051\u308b\u65b9\u5411\u3067\u9032\u3093\u3067\u3044\u304f\u306e\u304b\u3001\u6ce8\u76ee\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<br \/>\n\u95a2\u9023\u3059\u308b\u5225\u306e\u8a71\u984c\u3068\u3057\u307e\u3057\u3066\u3001<br \/>\n2020\u5e741\u6708\u306b\u3044\u3088\u3044\u3088\u5b9f\u884c\u3055\u308c\u305f\u30a4\u30ae\u30ea\u30b9\u306eEU\u96e2\u8131\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\u30a4\u30ae\u30ea\u30b9\u53ca\u3073\u305d\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08\u65e7\u690d\u6c11\u5730\u306e\u7cfb\u5217\u56fd\uff09\u306b\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u304c\u4e16\u754c\u4e2d\u304b\u3089\u591a\u304f\u306e\u8cc7\u91d1\u3092\u96c6\u3081\u3001\u305d\u3057\u3066\u3001\u30ed\u30f3\u30c9\u30f3\u306e\u91d1\u878d\u8857\u30b7\u30c6\u30a3\u304c\u305d\u306e\u7dcf\u5143\u7de0\u3081\u3068\u306a\u3063\u3066\u304d\u305f\u308f\u3051\u3067\u3059\u304c\u3001EU\u8131\u9000\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u304c\u4eca\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u30a4\u30ae\u30ea\u30b9\u304cEU\u3092\u96e2\u8131\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306b\u30a4\u30ae\u30ea\u30b9\u3068\u4ed6\u306eEU\u52a0\u76df\u56fd\u9593\u306e\u300c\u9280\u884c\u30e9\u30a4\u30bb\u30f3\u30b9\u5171\u6709\u5316\u300d\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u64a4\u5ec3\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u3063\u305f\u5834\u5408\u3001\u30b7\u30c6\u30a3\u306b\u672c\u62e0\u3092\u7f6e\u304f\u4e16\u754c\u7684\u306a\u91d1\u878d\u6a5f\u95a2\u306e\u6570\u3005\u304c\u4eca\u5f8c\u3082\u30b7\u30c6\u30a3\u306b\u6b8b\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u3001EU\u52a0\u76df\u56fd\u3078\u62e0\u70b9\u3092\u79fb\u3059\u306e\u304b\u3002<\/li>\n<li>\u30a4\u30ae\u30ea\u30b9\u304cEU\u3092\u8131\u9000\u3057\u305f\u7406\u7531\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001EU\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u53b3\u683c\u5316\u306b\u5bfe\u3057\u3066\u6b69\u8abf\u304c\u5408\u308f\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002EU\u3092\u96e2\u8131\u3057\u305f\u30a4\u30ae\u30ea\u30b9\u304c\u4eca\u5f8c\u3055\u3089\u306b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5316\u3057\u3066\u3044\u304f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u30de\u30ec\u30fc\u30b7\u30a2\u3084\u30e9\u30d6\u30a2\u30f3\u3082\u3082\u3068\u3082\u3068\u306f\u30a4\u30ae\u30ea\u30b9\u306e\u690d\u6c11\u5730\u56fd\u306e\u3072\u3068\u3064\u3067\u3042\u308a\u3001<br 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src=\"\/\/rcm-fe.amazon-adsystem.com\/e\/cm?lt1=_blank&amp;bc1=000000&amp;IS2=1&amp;bg1=FFFFFF&amp;fc1=000000&amp;lc1=0000FF&amp;t=officekumakic-22&amp;language=ja_JP&amp;o=9&amp;p=8&amp;l=as4&amp;m=amazon&amp;f=ifr&amp;ref=as_ss_li_til&amp;asins=B00DKX4DWK&amp;linkId=432dbeb836757d3910c516bddf0c14b3\"><\/iframe><\/h6>\n<p>\u300c\u4eca\u3067\u3082\u30ed\u30b9\u30c1\u30e3\u30a4\u30eb\u30c9\u5bb6\u304c\u4e16\u754c\u3092\u652f\u914d\u3057\u3057\u3066\u3044\u308b\u300d\u306a\u3069\u3068\u9670\u8b00\u8ad6\u7684\u306a\u6587\u8108\u3067\u8a9e\u3089\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u5b9f\u969b\u306e\u3068\u3053\u308d\u306f\u3069\u3046\u306a\u306e\u304b\u304c\u6c17\u306b\u306a\u308a\u3001\u8aad\u3093\u3067\u307f\u307e\u3057\u305f\u3002<\/p>\n<p>\u521d\u4ee3\u30de\u30a4\u30e4\u30fc\u304c\u53e4\u92ad\u5546\u304b\u3089\u521d\u3081\u3066\u3001\u9818\u4e3b\u306e\u5ea7\u70ba\u66ff\u624b\u5f62\u306e\u5272\u5f15\uff08\u73fe\u91d1\u5316\uff09\u306e\u4ed5\u4e8b\u3092\u3082\u3089\u3044\u3001\u305d\u3057\u3066\u30e8\u30fc\u30ed\u30c3\u30d1\u5404\u5730\u306b5\u4eba\u306e\u606f\u5b50\u3092\u9001\u308a\u8fbc\u3093\u3067\u60c5\u5831\u7db2\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u3064\u304f\u308a\u6210\u308a\u4e0a\u304c\u3063\u3066\u3044\u304f\u69d8\u306f\u3001\u8d77\u696d\u7269\u8a9e\u3068\u3057\u3066\u3082\u6700\u9ad8\u306b\u9762\u767d\u3044\u3067\u3059\u3002\u91d1\u878d\u3084\u30e6\u30c0\u30e4\u4eba\u306e\u6b74\u53f2\u306b\u3064\u3044\u3066\u3082\u52c9\u5f37\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3067\u306f\u307e\u305f\u3002<\/p>\n<p>2020\u5e745\u670831\u65e5<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb \u718a\u6728 \u96c4\u4ecb<br \/>\nEmail\uff1a\u3000info@office-kumaki.name<\/p>\n<p>\u203b\u3000\u3054\u76f8\u8ac7\u3084\u304a\u4ed5\u4e8b\u306e\u3054\u4f9d\u983c\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u307e\u305a\u306fE\u30e1\u30fc\u30eb\u306b\u3066\u3001\u3054\u76f8\u8ac7\u5185\u5bb9\u30fb\u3054\u4f9d\u983c\u5185\u5bb9\u3092\u304a\u9001\u308a\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\u203b\u3000\u5f0a\u793e\u306f\u3001\u6bce\u6708\u8907\u6570\u4ef6\u306e\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u3001\u5c31\u52b4\u30d3\u30b6\u7533\u8acb\u3001\u6cd5\u4eba\u53e3\u5ea7\u958b\u8a2d\u3092\u304a\u624b\u4f1d\u3044\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6211\u3005\u53f8\u6cd5\u66f8\u58eb\u306b\u306f\u5b88\u79d8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n<p>\u203b\u3000\u533f\u540d\u3067\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3084\u5341\u5206\u306a\u60c5\u5831\u3092\u3044\u305f\u3060\u3051\u306a\u3044\u304a\u554f\u3044\u5408\u308f\u305b\u306b\u306f\u304a\u5fdc\u3048\u81f4\u3057\u304b\u306d\u307e\u3059\u3002\u3042\u3089\u304b\u3058\u3081\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u3059\u3088\u3046\u304a\u9858\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\uff1c\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306f\u3053\u3061\u3089\uff01\uff1e\uff1e<br \/>\n<a href=\"http:\/\/jm-experts.net\/?page_id=267\" target=\"_blank\" rel=\"noopener noreferrer\">\u5b9f\u7e3e\u591a\u6570\uff01\u3000\u30e9\u30d6\u30a2\u30f3\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\uff01<\/a>\u3000\uff08\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304d\u307e\u3059\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002 KSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb \u718a\u6728\u3067\u3059\u3002 \u524d\u3005\u56de\u306e\u6295\u7a3f\u306b\u304a\u3044\u3066\u3001 \u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u6539\u6b63\u306e\u80cc\u666f\u306e\u3072\u3068\u3064\u3067\u3042\u308bEU\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002 \u4eca\u56de\u306f\u3001\u305d\u306e\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u767a\u884c\u5143\u3067\u3042\u308bEU\u8af8 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4321,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[16,17],"tags":[],"class_list":["post-4291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16","category-17"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u30fb\u79df\u7a0e\u56de\u907f\u306e\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3057\u3066\u3044\u308b\u306e\u306f\u5148\u9032\u56fd\u81ea\u8eab\uff1f - Kumaki Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kumakiblog.com\/?p=4291\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u30fb\u79df\u7a0e\u56de\u907f\u306e\u554f\u984c\u3092\u5f15\u304d\u8d77\u3053\u3057\u3066\u3044\u308b\u306e\u306f\u5148\u9032\u56fd\u81ea\u8eab\uff1f - Kumaki Blog\" \/>\n<meta property=\"og:description\" content=\"\u3053\u3093\u306b\u3061\u306f\u3002 KSG Holdings Ltd.\u306e\u53f8\u6cd5\u66f8\u58eb \u718a\u6728\u3067\u3059\u3002 \u524d\u3005\u56de\u306e\u6295\u7a3f\u306b\u304a\u3044\u3066\u3001 \u30e9\u30d6\u30a2\u30f3\u7a0e\u5236\u6539\u6b63\u306e\u80cc\u666f\u306e\u3072\u3068\u3064\u3067\u3042\u308bEU\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002 \u4eca\u56de\u306f\u3001\u305d\u306e\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u767a\u884c\u5143\u3067\u3042\u308bEU\u8af8 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kumakiblog.com\/?p=4291\" \/>\n<meta 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