{"id":3330,"date":"2010-11-22T15:25:04","date_gmt":"2010-11-22T06:25:04","guid":{"rendered":"https:\/\/www.money-c.com\/column\/?p=3330"},"modified":"2026-04-03T13:10:44","modified_gmt":"2026-04-03T04:10:44","slug":"%e3%81%93%e3%82%8c%e3%81%8b%e3%82%89%e6%9c%ac%e6%a0%bc%e5%8c%96%e3%81%99%e3%82%8b%e6%b5%b7%e5%a4%96%e7%af%80%e7%a8%8e%e5%b0%81%e3%81%98%ef%bc%88%e7%a8%8e%e5%8b%99%e8%aa%bf%e6%9f%bb%ef%bc%89","status":"publish","type":"post","link":"https:\/\/www.money-c.com\/column\/tax_list\/tax_investigation\/3330\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u672c\u683c\u5316\u3059\u308b\u6d77\u5916\u7bc0\u7a0e\u5c01\u3058\uff08\u7a0e\u52d9\u8abf\u67fb\uff09"},"content":{"rendered":"\n<p>\uff3c<font color=\"#f00000\"><strong>\u7121\u6599\u30bb\u30df\u30ca\u30fc<\/strong><\/font>\uff0f<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font color=\"#0000FF\">\u25a0<\/font>\u25a1<br><mark><strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u3010\u4eca\u3011\u884c\u3046\u3079\u304d\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u300d\u306e\u5168\u3066<\/strong><\/mark><br>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<br>\uff11\uff0e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e0\u5186\uff5e\u7279\u4f8b\u627f\u7d99\u8a08\u753b<br>\uff12\uff0e\u5f8c\u7d99\u8005\u304c\u9023\u5e2f\u4fdd\u8a3c\u305b\u305a\u306b\u4e8b\u696d\u627f\u7d99\uff5e\u7d4c\u55b6\u8005\u4fdd\u8a3c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<br>\uff13\uff0e\u4ef2\u4ecb\u624b\u6570\u6599\u534a\u984d\u306b\uff5e\u4e8b\u696d\u627f\u7d99M&amp;A\u88dc\u52a9\u91d1<br>\uff14\uff0e\u8cb7\u624b\u5411\u3051\u7bc0\u7a0e\uff5e\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6<br>\uff15\uff0eM&amp;A\u3067\u306e\u58f2\u624b\u30fb\u8cb7\u624b\u7bc0\u7a0e\u306f\u3053\u3093\u306a\u306b\u3042\u308b\uff01<br>\u25b6<font color=\"#f00000\"><strong>4\u670822\u65e5(\u6c34)18\u6642\uff5e<\/strong><\/font> <br>\u3000\u304a\u7533\u8fbc\u307f\u2192 <font color=\"#df7401\"><u><a href=\"https:\/\/forms.gle\/qjW3PUAiuvxqtrSJA\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/forms.gle\/qjW3PUAiuvxqtrSJA<\/a><\/u><\/font><br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font color=\"#0000FF\">\u25a0<\/font> <strong><span style=\"text-decoration: underline;\">\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u65b9\u9650\u5b9a<\/span><\/strong> <font color=\"#0000FF\">\u25a0<\/font>\u25a1<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-flat ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u3082\u304f\u3058<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_investigation\/3330\/#%E5%B8%9D%E4%BA%AC%E5%A4%A7%E5%AD%A6%E9%95%B7%E3%82%89%EF%BC%91%EF%BC%95%E5%84%84%E7%94%B3%E5%91%8A%E6%BC%8F%E3%82%8C\" >\u5e1d\u4eac\u5927\u5b66\u9577\u3089\uff11\uff15\u5104\u7533\u544a\u6f0f\u308c<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_investigation\/3330\/#%E5%9B%BD%E5%A4%96%E9%80%81%E9%87%91%E8%AA%BF%E6%9B%B8341%E4%B8%87%E6%9E%9A%E3%80%81%E6%83%85%E5%A0%B1%E4%BA%A4%E6%8F%9B20%E4%B8%87%E4%BB%B6%E4%BB%A5%E4%B8%8A\" >\u56fd\u5916\u9001\u91d1\u8abf\u66f8341\u4e07\u679a\u3001\u60c5\u5831\u4ea4\u63db20\u4e07\u4ef6\u4ee5\u4e0a<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_investigation\/3330\/#%E4%B8%96%E7%95%8C%E7%9A%84%E5%8B%95%E5%90%91\" >\u4e16\u754c\u7684\u52d5\u5411<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_investigation\/3330\/#%E6%99%AE%E9%80%9A%E3%81%AE%E5%80%AB%E7%90%86%E8%A6%B3%E3%81%8C%E5%A4%A7%E4%BA%8B\" >\u666e\u901a\u306e\u502b\u7406\u89b3\u304c\u5927\u4e8b<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%9D%E4%BA%AC%E5%A4%A7%E5%AD%A6%E9%95%B7%E3%82%89%EF%BC%91%EF%BC%95%E5%84%84%E7%94%B3%E5%91%8A%E6%BC%8F%E3%82%8C\"><\/span>\u5e1d\u4eac\u5927\u5b66\u9577\u3089\uff11\uff15\u5104\u7533\u544a\u6f0f\u308c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5148\u65e5\u3001\u7523\u7d4c\u65b0\u805e\uff082010.11.3\uff09\u306b\u8131\u7a0e\u5831\u9053\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br><br>\u30ea\u30d2\u30c6\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u306e\u9280\u884c\u3067\u904b\u7528\u3055\u308c\u3066\u3044\u305f\u7d0415\u5104\u5186\u306e\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u30e2\u30ec\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<br><br>\u300c\u5e1d\u4eac\u5927\u5b66\u9577\u3089\uff11\uff15\u5104\u7533\u544a\u6f0f\u308c 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E5%A4%96%E9%80%81%E9%87%91%E8%AA%BF%E6%9B%B8341%E4%B8%87%E6%9E%9A%E3%80%81%E6%83%85%E5%A0%B1%E4%BA%A4%E6%8F%9B20%E4%B8%87%E4%BB%B6%E4%BB%A5%E4%B8%8A\"><\/span>\u56fd\u5916\u9001\u91d1\u8abf\u66f8341\u4e07\u679a\u3001\u60c5\u5831\u4ea4\u63db20\u4e07\u4ef6\u4ee5\u4e0a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u9280\u884c\u306a\u3069\u306f\u3001100\u4e07\u5186\u3092\u8d85\u3048\u308b\u9867\u5ba2\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u305d\u306e\u9867\u5ba2\u306e\u6c0f\u540d\u30fb\u540d\u79f0\u3001\u4f4f\u6240\u3001\u9001\u91d1\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u8abf\u66f8\uff08\u56fd\u5916\u9001\u91d1\u8abf\u66f8\uff09\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br>\u3064\u307e\u308a\u3001\u500b\u4eba\u3084\u6cd5\u4eba\u304c100\u4e07\u5186\u8d85\u306e\u6d77\u5916\u9001\u91d1\u3092\u3059\u308b\u3068\u3001\u9280\u884c\u304b\u3089\u7a0e\u52d9\u7f72\u306b\u305d\u306e\u660e\u7d30\u304c\u9001\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<br><br>\u3057\u304b\u3082\u3001\u305d\u306e\u679a\u6570\u304c\u3001\u5e74\u9593341\u4e07\u679a\uff08\u5e73\u621020\u4e8b\u52d9\u5e74\u5ea6\uff09\u3068\u306a\u3063\u3066\u3044\u3066\u3001\u304a\u304a\u3080\u306d\u6bce\u5e74\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\uff08\u5e73\u621021\u5e743\u6708\u4ee5\u524d\u306f\u57fa\u6e96\u304c200\u4e07\u5186\u8d85\u3067\u3057\u305f\uff09\u3002<br><br>\u4ed6\u306b\u3082\u3001\u6d77\u5916\u8af8\u56fd\u3068\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\uff08\u7a0e\u52d9\u7f72\uff09\u3068\u306e\u9593\u3067\u60c5\u5831\u4ea4\u63db\u304c\u983b\u7e41\u306b\u884c\u306a\u308f\u308c\u3066\u3044\u3066\u3001\u305d\u306e\u4ef6\u6570\u306f\u5e74\u959320\u4e07\u4ef6\u4ee5\u4e0a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u3053\u3046\u3044\u3063\u305f\u3053\u3068\u304b\u3089\u3082\u3001\u6d77\u5916\u3092\u4f7f\u3063\u305f\u904e\u5ea6\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u5b9f\u884c\u3057\u3066\u3044\u308b\u4eba\u3084\u4f1a\u793e\u3078\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u5f37\u5316\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3046\u304b\u304c\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%96%E7%95%8C%E7%9A%84%E5%8B%95%E5%90%91\"><\/span>\u4e16\u754c\u7684\u52d5\u5411<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3053\u3046\u3044\u3063\u305f\u7a0e\u52d9\u8abf\u67fb\u306e\u50be\u5411\u306f\u3001\u65e5\u672c\u3060\u3051\u3067\u306f\u306a\u304f\u5148\u9032\u56fd\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u4e16\u754c\u7684\u52d5\u5411\u3067\u3082\u3042\u308a\u307e\u3059\u3002<br><br>\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u306e\u89e3\u660e\u3092\u76ee\u7684\u3068\u3057\u3066\u65e5\u672c\u30fb\u30a2\u30e1\u30ea\u30ab\u30fb\u30ab\u30ca\u30c0\u30fb\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u30fb\u30a4\u30ae\u30ea\u30b9\u304c\u53c2\u52a0\u3059\u308b\u56fd\u969b\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u60c5\u5831\u30bb\u30f3\u30bf\u30fc\uff08JITSIC\uff1aJoint International Tax Shelter Information Centre\uff09\u3067\u306f\u3001\u56fd\u969b\u7684\u306a\u79df\u7a0e\u56de\u907f\u306e\u4ed5\u7d44\u307f\u3084\u30e1\u30f3\u30d0\u30fc\u5404\u56fd\u306b\u304a\u3051\u308b\u53d6\u7d44\u306a\u3069\u306e\u60c5\u5831\u306e\u5171\u6709\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u30aa\u30d6\u30b6\u30fc\u30d0\u30fc\u56fd\u3000\u30c9\u30a4\u30c4\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u4e2d\u56fd\u3001\u97d3\u56fd\uff09<br><br>\u307e\u305f\u3001\u5404\u56fd\u3068\u306e\u5186\u6ed1\u306a\u60c5\u5831\u4ea4\u63db\u3092\u3059\u308b\u306b\u306f\u6b20\u304b\u305b\u306a\u3044\u300c\u79df\u7a0e\u6761\u7d04\u300d\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u7de0\u7d50\u56fd\u304c\u5e74\u3005\u62e1\u5927\u3055\u308c\u3066\u3044\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u73fe\u5728\u3067\u306f\u300147\u6761\u7d0458\u30b1\u56fd\u3067\u3059\uff08\u5e73\u621022\u5e744\u6708\u73fe\u5728\uff09\u3002<br><br>\u3061\u306a\u307f\u306b\u3001\u79df\u7a0e\u56de\u907f\u5730\u3068\u3057\u3066\u6709\u540d\u306a\u30d0\u30df\u30e5\u30fc\u30c0\u3001\u30b1\u30a4\u30de\u30f3\u8af8\u5cf6\u3001\u9999\u6e2f\uff08\u79df\u7a0e\u6761\u7d04\u7de0\u7d5011\/9\uff09\u3001\u30d0\u30cf\u30de\u306b\u3064\u3044\u3066\u3082\u3001\u968f\u6642\u65e5\u672c\u3068\u306e\u60c5\u5831\u4ea4\u63db\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%99%AE%E9%80%9A%E3%81%AE%E5%80%AB%E7%90%86%E8%A6%B3%E3%81%8C%E5%A4%A7%E4%BA%8B\"><\/span>\u666e\u901a\u306e\u502b\u7406\u89b3\u304c\u5927\u4e8b<span 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