{"id":16170,"date":"2025-11-24T10:09:05","date_gmt":"2025-11-24T01:09:05","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=16170"},"modified":"2025-11-25T16:43:54","modified_gmt":"2025-11-25T07:43:54","slug":"oecd%e3%80%8etax-administration-2024%e3%80%8f%e3%82%92%e8%aa%ad%e3%81%bf%e8%a7%a3%e3%81%8f","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=16170","title":{"rendered":"OECD\u300eTax Administration 2024\u300f\u3092\u8aad\u307f\u89e3\u304f"},"content":{"rendered":"<p>Views: 35<\/p><div id=\"header\">\n<h1>OECD\u300eTax Administration 2024\u300f\u3092\u8aad\u307f\u89e3\u304f<\/h1>\n<div class=\"details\">\n<span id=\"author\" class=\"author\">ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4e4b\uff09<\/span><br \/>\n<span id=\"revdate\">2025-11-24<\/span>\n<\/div>\n<\/div>\n<div id=\"content\">\n<div>\n<h4>YouTube\u89e3\u8aac\u52d5\u753b<\/h4>\n<p><iframe loading=\"lazy\" title=\"\u3010OECD\u300c\u7a0e\u52d9\u884c\u653f2024\u300d\u3092\u8aad\u307f\u89e3\u304f\u3011\uff1a\u30c7\u30fc\u30bf\u99c6\u52d5\u578b\u884c\u653f\u3068\u65e5\u672c\u306b\u304a\u3051\u308bXBRL GL\u306e\u5f79\u5272\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/gJ_pJ54fuxQ?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><br \/>\n\u6ce8\uff1aGoogle NotebookLM\u3067\u672c\u8a18\u4e8b\u3092\u89e3\u8aac\u52d5\u753b\u306b\u3057\u307e\u3057\u305f\u3002\u65e5\u672c\u8a9e\u5bfe\u5fdc\u304c\u4e0d\u5341\u5206\u3067\u8868\u8a18\u304c\u304a\u304b\u3057\u3044\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u304c\u3054\u5bb9\u8d66\u304f\u3060\u3055\u3044\u3002\n<\/div>\n<div>\n<h4>\u97f3\u58f0\u89e3\u8aac\uff08\u30b9\u30e9\u30a4\u30c9\u4ed8\u304d\uff09<\/h4>\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1CCqiemjl_0s8NQ4zvYQQxXXV70D9_Vlb\/view?usp=sharing\">AI\u3068\u30c7\u30fc\u30bf\u304c\u5909\u3048\u308b\u4e16\u754c\u306e\u7a0e\u52d9\u884c\u653f\u6700\u524d\u7dda<\/a><br \/>\n\u6ce8\uff1aGoogle NotebookLM\u3067\u672c\u8a18\u4e8b\u304b\u3089\u30b9\u30e9\u30a4\u30c9\u4ed8\u304d\u97f3\u58f0\u89e3\u8aac\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\n<\/div>\n<div>\n<h4>\u97f3\u58f0\u89e3\u8aac<\/h4>\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1GXFqNWMtqqP-yTSmbOPQg9rPt8n1kdyK\/view?usp=sharing\">AI\u3068\u30c7\u30fc\u30bf\u304c\u5909\u3048\u308b\u4e16\u754c\u306e\u7a0e\u52d9\u884c\u653f\u6700\u524d\u7dda<\/a><br \/>\n\u6ce8\uff1aGoogle NotebookLM\u3067\u672c\u8a18\u4e8b\u304b\u3089\u97f3\u58f0\u89e3\u8aac\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u306f\u3058\u3081\u306btax_administration_2024_\u3068\u306f\u4f55\u304b\">1. \u306f\u3058\u3081\u306b\uff1aTax Administration 2024 \u3068\u306f\u4f55\u304b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>OECD \u304c\u5b9a\u671f\u7684\u306b\u520a\u884c\u3057\u3066\u3044\u308b Tax Administration Series (TAS) \u306f\u3001\u5404\u56fd\u7a0e\u52d9\u884c\u653f\u306e\u300c\u767d\u66f8\u300d\u306e\u3088\u3046\u306a\u6bd4\u8f03\u30ec\u30dd\u30fc\u30c8\u3067\u3059\u3002\u6700\u65b0\u7248\u3067\u3042\u308b\u300eTax Administration 2024\u300f\u306f\u3001ISORA\uff08International Survey on Revenue Administration\uff09\u3092\u30d9\u30fc\u30b9\u306b\u3001\u5148\u9032\u56fd\u30fb\u65b0\u8208\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3092\u5bfe\u8c61\u3068\u3057\u305f\u30c7\u30fc\u30bf\u3068\u4e8b\u4f8b\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>2018\u301c2022\u5e74\u5ea6\u306e\u7d71\u8a08\u306b\u52a0\u3048\u3001\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u4eba\u6750\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u3001\u7a0e\u30ae\u30e3\u30c3\u30d7\u63a8\u8a08\u306a\u3069\u3001\u904b\u55b6\u9762\u306e\u8a73\u7d30\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3067\u3044\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><a href=\"https:\/\/www.oecd.org\/en\/publications\/tax-administration-2024_2d5fba9c-en.html\" class=\"bare\">Tax Administration 2024<\/a><br \/>\nOECD (2024), Tax Administration 2024: Comparative Information on OECD and other Advanced and Emerging Economies, OECD Publishing, Paris, https:\/\/doi.org\/10.1787\/2d5fba9c-en.\n<\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\">\n<img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2025\/11\/OECD_TaxAdministration2024.png\" alt=\"OECD TaxAdministration2024\">\n<\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u30ec\u30dd\u30fc\u30c8\u306e\u5168\u4f53\u50cf\u3092\u3056\u3063\u3068\u62bc\u3055\u3048\u305f\u3046\u3048\u3067\u3001\u3068\u304f\u306b\u6b21\u306e\u70b9\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\uff08NTA\uff09\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<\/li>\n<li>\n<p>\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3084\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u95a2\u3059\u308b\u8a18\u8ff0<\/p>\n<\/li>\n<li>\n<p>EU \u3092\u542b\u3080\u5404\u56fd\u306e VAT \u96fb\u5b50\u5316\u30fb\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5316\u306e\u6f6e\u6d41\u3068\u306e\u95a2\u4fc2<\/p>\n<\/li>\n<li>\n<p>\u305d\u308c\u3089\u3092\u3001\u65e5\u672c\u306e\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3084 XBRL GL \u306e\u5f79\u5272\u306e\u53ef\u80fd\u6027\u3068\u7d50\u3073\u3064\u3051\u3066\u8003\u3048\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u30ec\u30dd\u30fc\u30c8\u306e\u5168\u4f53\u50cf\u3068\u30c8\u30ec\u30f3\u30c9\">2. \u30ec\u30dd\u30fc\u30c8\u306e\u5168\u4f53\u50cf\u3068\u30c8\u30ec\u30f3\u30c9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u7ae0\u7acb\u3066\u306e\u6982\u8981\">2.1. \u7ae0\u7acb\u3066\u306e\u6982\u8981<\/h3>\n<div class=\"paragraph\">\n<p>\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u7a0e\u52d9\u884c\u653f\u306e\u4e3b\u8981\u306a\u6a5f\u80fd\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u6cbf\u3063\u3066\u3001\u304a\u304a\u3088\u305d\u6b21\u306e\u3088\u3046\u306a\u7ae0\u69cb\u6210\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u767b\u9332\u30fb\u8b58\u5225<\/p>\n<\/li>\n<li>\n<p>\u7533\u544a\u30fb\u7d0d\u4ed8\uff08e-Filing \/ e-Payment\u3001\u4e8b\u524d\u8a18\u5165\u3001\u671f\u9650\u5185\u5c65\u884c\u7387\u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30fc\u30d3\u30b9\u3001\u30d0\u30fc\u30c1\u30e3\u30eb\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\uff08\u30ea\u30b9\u30af\u5206\u6790\u3001\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u30fbAI \u6d3b\u7528\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u7b49\uff09<\/p>\n<\/li>\n<li>\n<p>\u6ede\u7d0d\u6574\u7406\u30fb\u5fb4\u53ce\u6a29\u9650<\/p>\n<\/li>\n<li>\n<p>\u7d1b\u4e89\u89e3\u6c7a\u3068\u7d1b\u4e89\u4e88\u9632\uff08APA\u3001\u5354\u8abf\u7684\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u4eba\u6750\uff08\u4e88\u7b97\u30fb\u4eba\u54e1\u69cb\u6210\u30fb\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u30fb\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\uff09<\/p>\n<\/li>\n<li>\n<p>\u7279\u96c6\uff1a\u7a0e\u30ae\u30e3\u30c3\u30d7\u63a8\u8a08<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u5168\u4f53\u3092\u901a\u3057\u3066\u898b\u3048\u308b\u30ad\u30fc\u30ef\u30fc\u30c9\u306f\u3001\u6b21\u306e\u4e09\u3064\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30c7\u30b8\u30bf\u30eb\u5316<\/p>\n<\/li>\n<li>\n<p>\u30c7\u30fc\u30bf\u99c6\u52d5<\/p>\n<\/li>\n<li>\n<p>\u5354\u50cd\uff08\u4ed6\u7701\u5e81\u30fb\u6c11\u9593\u3068\u306e\u9023\u643a\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>ISORA \u306e\u96c6\u8a08\u30c7\u30fc\u30bf\u306b\u52a0\u3048\u3001\u5404\u56fd\u306e\u30c7\u30b8\u30bf\u30eb\u65bd\u7b56\u3092\u6574\u7406\u3057\u305f Tax Technology \u306e\u30a4\u30f3\u30d9\u30f3\u30c8\u30ea\u306a\u3069\u3082\u53c2\u7167\u3055\u308c\u3066\u304a\u308a\u3001\u7a0e\u52d9\u5206\u91ce\u306b\u304a\u3051\u308b\u30c7\u30fc\u30bf\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u5229\u7528\u306e\u300c\u73fe\u72b6\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u300d\u3068\u3057\u3066\u8aad\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u8a18\u8f09\u5185\u5bb9\">3. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u8a18\u8f09\u5185\u5bb9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u672c\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u3001\u300c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u3084\u300c\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u300d\u3092\u3001\u7279\u5b9a\u56fd\u306e\u500b\u5225\u5236\u5ea6\u3067\u306f\u306a\u304f\u3001\u5404\u56fd\u7a0e\u52d9\u5f53\u5c40\u306b\u5171\u901a\u3059\u308b\u30c8\u30ec\u30f3\u30c9\u3068\u3057\u3066\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u306f\u3001\u305d\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3057\u3001\u65e5\u672c\u306e\u8b70\u8ad6\uff08\u69cb\u9020\u5316CSV\u3001XBRL GL\u3001JP PINT \u306a\u3069\uff09\u3068\u306e\u63a5\u70b9\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u53d6\u5f15\u767b\u9332\u88c5\u7f6e\">3.1. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u53d6\u5f15\u767b\u9332\u88c5\u7f6e<\/h3>\n<div class=\"paragraph\">\n<p>\u7b2c6\u7ae0\u300c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u300d\u306e\u4e2d\u3067\u3001OECD \u306f\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u767b\u9332\u88c5\u7f6e\u3092\u3001\u7b2c\u4e09\u8005\u30c7\u30fc\u30bf\u3084\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u30c7\u30fc\u30bf\u53d6\u5f97\u306e\u4e00\u90e8\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>2022\u5e74\u6642\u70b9\u3067\u3001\u7d044\u5272\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u7279\u5b9a\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u30c7\u30fc\u30bf\u8ee2\u9001\u3092\u4f34\u3046\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u306e\u5229\u7528\u3092\u7fa9\u52d9\u5316\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u7d04\u534a\u6570\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u96fb\u5b50\u30ec\u30b8\u3084\u96fb\u5b50\u8ca1\u52d9\u88c5\u7f6e\u306a\u3069\u300c\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u88c5\u7f6e\u300d\u304b\u3089\u30c7\u30fc\u30bf\u3092\u53d7\u3051\u53d6\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u3046\u3061\u591a\u304f\u306e\u56fd\u3067\u306f\u30c7\u30fc\u30bf\u304c\u81ea\u52d5\u7684\u306b\u8ee2\u9001\u3055\u308c\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u4e00\u90e8\u306e\u56fd\u3067\u306f\u3001\u30bf\u30af\u30b7\u30fc\u30e1\u30fc\u30bf\u30fc\u306a\u3069\u3001\u305d\u306e\u4ed6\u306e\u30c7\u30d0\u30a4\u30b9\u304b\u3089\u3082\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3044\u305a\u308c\u3082\u3001\u53d6\u5f15\u30ec\u30d9\u30eb\u306e\u30c7\u30fc\u30bf\u304c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u307e\u305f\u306f\u9ad8\u983b\u5ea6\u3067\u7a0e\u52d9\u5f53\u5c40\u306b\u9001\u3089\u308c\u3066\u304f\u308b\u69cb\u56f3\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u6574\u7406\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30ea\u30c8\u30a2\u30cb\u30a2\uff1aSmart Electronic Cash Register Subsystem\uff08i.EKA\uff09<\/p>\n<\/li>\n<li>\n<p>\u30b5\u30a6\u30b8\u30a2\u30e9\u30d3\u30a2\uff1aNational E-invoicing Project\uff08Fatoora Project\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30ea\u30c8\u30a2\u30cb\u30a2\u306e i.EKA \u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30ec\u30b8\u3084 POS \u7aef\u672b\u306e\u9060\u9694\u767b\u9332\u3084\u6761\u4ef6\u5909\u66f4\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5c4a\u51fa<\/p>\n<\/li>\n<li>\n<p>\u9818\u53ce\u66f8\u30c7\u30fc\u30bf\uff08\u53d6\u5f15\u91d1\u984d\u3001VAT \u7a0e\u7387\u30fb\u7a0e\u984d\u306a\u3069\uff09\u306e\u81ea\u52d5\u8ee2\u9001\u3068\u96fb\u5b50\u30b8\u30e3\u30fc\u30ca\u30eb\u5316<\/p>\n<\/li>\n<li>\n<p>\u3053\u308c\u306b\u57fa\u3065\u304f\u3001\u307b\u307c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u58f2\u4e0a\u628a\u63e1\u3068\u3001\u7533\u544a\u30c7\u30fc\u30bf\u3068\u306e\u7a81\u5408\u306b\u3088\u308b\u30ea\u30b9\u30af\u5206\u6790<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30b5\u30a6\u30b8\u30a2\u30e9\u30d3\u30a2\u306e Fatoora \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7b2c1\u6bb5\u968e\uff1a\u7d19\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5ec3\u6b62\u3057\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u751f\u6210\u30fb\u51e6\u7406\u30fb\u8a18\u9332\u3092\u7fa9\u52d9\u5316<\/p>\n<\/li>\n<li>\n<p>\u7b2c2\u6bb5\u968e\uff1a\u7d0d\u7a0e\u8005\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u30b7\u30b9\u30c6\u30e0\u3068\u7a0e\u52d9\u5f53\u5c40\u30dd\u30fc\u30bf\u30eb\u3092\u63a5\u7d9a\u3057\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff0f\u96fb\u5b50\u30ce\u30fc\u30c8\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u9001\u4fe1\u30fb\u5171\u6709<\/p>\n<\/li>\n<li>\n<p>\u591a\u6570\u306e\u7d0d\u7a0e\u8005\u3068\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u30d7\u30ed\u30d0\u30a4\u30c0\u304c\u53c2\u52a0\u3057\u3001\u81a8\u5927\u306a\u679a\u6570\u306e\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u9ad8\u3044\u6210\u529f\u7387\u3067\u51e6\u7406<\/p>\n<\/li>\n<li>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30af\u30ea\u30a2\u30e9\u30f3\u30b9\u51e6\u7406\u6642\u9593\u306f 0.1 \u79d2\u672a\u6e80<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u3001\u5b8c\u5168\u96fb\u5b50\u5316\u3068\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u51e6\u7406\u306b\u8fd1\u3044\u4ed5\u7d44\u307f\u304c\u69cb\u7bc9\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5f37\u8abf\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\">3.2. \u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0<\/h3>\n<div class=\"paragraph\">\n<p>\u540c\u3058\u7b2c6\u7ae0\u3067\u306f\u3001\u300c\u30c7\u30fc\u30bf\u306e\u5229\u7528\u53ef\u80fd\u6027\u306e\u5897\u5927\u300d\u3068\u3044\u3046\u7bc0\u306e\u306a\u304b\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u5229\u7528\u3059\u308b\u4ee3\u8868\u7684\u306a\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u3092\u5217\u6319\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30c7\u30d0\u30a4\u30b9\u304b\u3089\u306e\u30c7\u30fc\u30bf<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30aa\u30f3\u30e9\u30a4\u30f3\u30ec\u30b8<\/p>\n<\/li>\n<li>\n<p>\u30bf\u30af\u30b7\u30fc\u30fb\u30c8\u30e9\u30c3\u30af\u306e\u8d70\u884c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf<\/p>\n<\/li>\n<li>\n<p>\u30b2\u30fc\u30c8\u901a\u904e\u60c5\u5831\u306a\u3069<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u9280\u884c\u30fb\u6c7a\u6e08\u30d7\u30ed\u30d0\u30a4\u30c0\u304b\u3089\u306e\u30c7\u30fc\u30bf<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7d0d\u7a0e\u8005\u306e\u53d6\u5f15\u660e\u7d30\u3084\u53d6\u5f15\u5408\u8a08<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u30b5\u30d7\u30e9\u30a4\u30e4\u304b\u3089\u306e\u30c7\u30fc\u30bf<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u542b\u3080\u4ed5\u5165\u5148\u5074\u60c5\u5831<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li>\n<p>\u9867\u5ba2\u5074\u306e\u30c7\u30fc\u30bf<\/p>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30ec\u30b7\u30fc\u30c8\u306e\u78ba\u8a8d\u30fb\u901a\u5831\u306a\u3069\u3001\u9867\u5ba2\u304b\u3089\u5bc4\u305b\u3089\u308c\u308b\u60c5\u5831<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3068\u304f\u306b\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30b5\u30d7\u30e9\u30a4\u30e4\u5074\u30c7\u30fc\u30bf\u3092 e-\u30a4\u30f3\u30dc\u30a4\u30b9\u30fb\u30b7\u30b9\u30c6\u30e0\u7d4c\u7531\u3067\u96c6\u7d04\u3059\u308b\u4ed5\u7d44\u307f<\/p>\n<\/li>\n<li>\n<p>\u4e00\u90e8\u306e\u56fd\u3067\u306f\u3001\u7533\u544a\u66f8\u306e\u4e8b\u524d\u8a18\u5165\uff08prefill\uff09\u306b\u6d3b\u7528\u3055\u308c\u3066\u3044\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u8981\u3059\u308b\u306b\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3084\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u767b\u9332\u88c5\u7f6e\u306f\u3001\u300c\u53d6\u5f15\u5358\u4f4d\u306e\u30c7\u30fc\u30bf\u3092\u7d99\u7d9a\u7684\u306b\u53ce\u96c6\u3057\u3001\u305d\u308c\u3092\u7533\u544a\u30fb\u30ea\u30b9\u30af\u5206\u6790\u30fb\u7a0e\u52d9\u8abf\u67fb\u306b\u518d\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u30a4\u30f3\u30d5\u30e9\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u306f\u3001\u65e5\u672c\u3067\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u300c\u69cb\u9020\u5316 CSV\u300d\u3084 XBRL GL \u3092\u7528\u3044\u305f\u53d6\u5f15\u30ec\u30d9\u30eb\u30fb\u4ed5\u8a33\u30ec\u30d9\u30eb\u306e\u6a19\u6e96\u5316\u3068\u975e\u5e38\u306b\u89aa\u548c\u6027\u306e\u9ad8\u3044\u65b9\u5411\u6027\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_eu_\u3092\u542b\u3080\u5404\u56fd\u306e_vat_\u96fb\u5b50\u5316\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5316\u306e\u6587\u8108\">3.3. EU \u3092\u542b\u3080\u5404\u56fd\u306e VAT \u96fb\u5b50\u5316\u30fb\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5316\u306e\u6587\u8108<\/h3>\n<div class=\"paragraph\">\n<p>\u30ec\u30dd\u30fc\u30c8\u81ea\u4f53\u306f\u3001ViDA\uff08VAT in the Digital Age\uff09\u3068\u3044\u3046\u540d\u79f0\u3092\u76f4\u63a5\u306b\u306f\u7528\u3044\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001VAT \u306e\u30c7\u30b8\u30bf\u30eb\u5316\u30fb\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5316\u306e\u6d41\u308c\u3092\u793a\u3059\u8a18\u8ff0\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305f\u3068\u3048\u3070\u3001\u7b2c4\u7ae0\u3067\u306f\u4e3b\u8981\u7a0e\u76ee\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u30fb\u7d66\u4e0e\u5929\u5f15\u30fbVAT\uff09\u306b\u3064\u3044\u3066\u300c\u671f\u9650\u5185\u306b\u652f\u6255\u308f\u308c\u305f\u5272\u5408\u300d\u306e\u3070\u3089\u3064\u304d\u3092\u793a\u3057\u3064\u3064\u3001\u591a\u304f\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u300c\u652f\u6255\u3044\u3092\u3088\u308a\u7c21\u5358\u306b\u3057\u3001\u3088\u308a\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306b\u3059\u308b\u300d\u305f\u3081\u306e\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u307e\u305f\u3001VAT \u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u591a\u304f\u306e\u56fd\u3067 VAT \u9084\u4ed8\u3092\u8fc5\u901f\u306b\u884c\u3063\u3066\u3044\u308b\u4e00\u65b9\u3001\u4e0d\u6b63\u9084\u4ed8\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u306e\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/li>\n<li>\n<p>EU \u57df\u5185\u306b\u3064\u3044\u3066\u306f\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u6bce\u5e74 VAT \u30ae\u30e3\u30c3\u30d7\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3001\u653f\u7b56\u30ae\u30e3\u30c3\u30d7\u306a\u3069\u306e\u5206\u6790\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u306a\u3069\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002VAT \u30ae\u30e3\u30c3\u30d7\u5831\u544a\u66f8\u306f\u3001VAT \u5236\u5ea6\u30fb\u57f7\u884c\u306e\u898b\u76f4\u3057\u306b\u5411\u3051\u305f\u5171\u901a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u304a\u308a\u3001\u305d\u3053\u304b\u3089\u6d3e\u751f\u3059\u308b\u6539\u9769\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u7fa9\u52d9\u5316\u3084\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30d9\u30fc\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u304c\u5404\u56fd\u3067\u9032\u5c55\u3057\u3066\u3044\u308b\u3001\u3068\u7406\u89e3\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3055\u3089\u306b\u3001\u7b2c6\u7ae0\u306e\u7d71\u8a08\u3067\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7fa9\u52d9\u5316\uff08\u7d044\u5272\u306e\u7a0e\u52d9\u5f53\u5c40\uff09<\/p>\n<\/li>\n<li>\n<p>\u96fb\u5b50\u30ec\u30b8\u306a\u3069\u304b\u3089\u306e\u81ea\u52d5\u30c7\u30fc\u30bf\u8ee2\u9001\uff08\u7d04\u534a\u6570\u306e\u7a0e\u52d9\u5f53\u5c40\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u6570\u5b57\u304c\u3001EU \u57df\u5185\u3060\u3051\u3067\u306a\u304f\u3001\u30e9\u30c6\u30f3\u30a2\u30e1\u30ea\u30ab\u3084\u4e2d\u6771\u3092\u542b\u3080\u300c\u4e16\u754c\u7684\u306a\u6f6e\u6d41\u300d\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>EU \u306e\u500b\u5225\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u540d\uff08ViDA \u7b49\uff09\u306f\u672c\u30ec\u30dd\u30fc\u30c8\u306b\u306f\u51fa\u3066\u304d\u307e\u305b\u3093\u304c\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u53d6\u5f15\u30ec\u30d9\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u3092\u96c6\u7d04\u3057<\/p>\n<\/li>\n<li>\n<p>\u305d\u308c\u3092 VAT \u306e\u7533\u544a\u30fb\u9084\u4ed8\u30fb\u7a0e\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u30fb\u30ea\u30b9\u30af\u5206\u6790\u306b\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\uff0f\u9ad8\u983b\u5ea6\u3067\u6d3b\u7528\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u57fa\u672c\u69cb\u56f3\u306f\u3001ViDA \u306e\u65b9\u5411\u6027\u3068\u307b\u307c\u540c\u3058\u30d3\u30b8\u30e7\u30f3\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u3068\u898b\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\uff13\u3064\u306e\u30c8\u30d4\u30c3\u30af\">4. \u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\uff13\u3064\u306e\u30c8\u30d4\u30c3\u30af<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u672c\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u3001\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\uff08NTA\uff09\u306e\u4e8b\u4f8b\u304c\u3001\u3044\u304f\u3064\u304b\u306e\u30dc\u30c3\u30af\u30b9\uff08\u30b3\u30e9\u30e0\uff09\u3068\u3057\u3066\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u3001\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3084 XBRL GL \u3068\u3068\u304f\u306b\u89aa\u548c\u6027\u304c\u9ad8\u3044\u4e09\u3064\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u3059\u53d6\u308a\u7d44\u307f<\/p>\n<\/li>\n<li>\n<p>AI\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u3092\u6d3b\u7528\u3057\u305f\u5fb4\u53ce\u30fb\u30b3\u30f3\u30bf\u30af\u30c8\u6226\u7565<\/p>\n<\/li>\n<li>\n<p>\u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5316<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u3059\u53d6\u308a\u7d44\u307f\">4.1. \u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u3059\u53d6\u308a\u7d44\u307f<\/h3>\n<div class=\"paragraph\">\n<p>\u7b2c6\u7ae0\u300c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7ba1\u7406\u300d\u306e\u4e2d\u306b\u3001Japan \u2013 Promotion of the digitalisation of businesses through stakeholders \u3068\u3044\u3046\u30dc\u30c3\u30af\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u304a\u304a\u307e\u304b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u3053\u308c\u307e\u3067 NTA \u306f\u4e3b\u3068\u3057\u3066\u3001\u96fb\u5b50\u7533\u544a\u30fb\u96fb\u5b50\u7d0d\u4ed8\u306a\u3069\u300c\u7a0e\u52d9\u624b\u7d9a\u304d\u300d\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u9032\u3081\u3066\u304d\u305f\u3002<\/p>\n<\/li>\n<li>\n<p>\u3057\u304b\u3057\u3001\u771f\u306b\u751f\u7523\u6027\u5411\u4e0a\u3092\u56f3\u308b\u306b\u306f\u3001\u8acb\u6c42\u30fb\u652f\u6255\u3084\u4f1a\u8a08\u306a\u3069\u3001\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u4f4d\u7f6e\u3065\u3051\u76f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u305d\u306e\u305f\u3081\u3001\u6c11\u9593\u56e3\u4f53\u3001\u7a0e\u7406\u58eb\u3001\u5730\u57df\u7d4c\u6e08\u56e3\u4f53\u306a\u3069\u591a\u69d8\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3001\u3055\u3089\u306b\u306f\u4ed6\u7701\u5e81\u3068\u9023\u643a\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u793e\u4f1a\u5168\u4f53\u3067\u9032\u3081\u308b\u65b9\u5411\u3092\u6253\u3061\u51fa\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u30d3\u30b8\u30cd\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u5411\u3051\u305f\u5171\u540c\u5ba3\u8a00\u300d\u3084\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u63a8\u9032\u5ba3\u8a00\u300d\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5229\u7528\u4fc3\u9032\u3001\u88dc\u52a9\u91d1\u306e\u6d3b\u7528\u652f\u63f4\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30ec\u30dd\u30fc\u30c8\u5168\u4f53\u306e\u30c8\u30fc\u30f3\u3068\u3057\u3066\u3001\u300c\u7a0e\u52d9\u5f53\u5c40\u304c\u81ea\u3089\u306e\u96fb\u5b50\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u3060\u3051\u3092\u898b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306e\u30cf\u30d6\u3068\u3057\u3066\u632f\u308b\u821e\u3044\u59cb\u3081\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u8a55\u4fa1\u304c\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3068\u306e\u63a5\u70b9\">4.1.1. \u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3068\u306e\u63a5\u70b9<\/h4>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u65b9\u5411\u6027\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u6b21\u306e\u69cb\u60f3\u3068\u975e\u5e38\u306b\u76f8\u6027\u304c\u826f\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>gBizID \u3092\u8d77\u70b9\u3068\u3057\u305f\u4e8b\u696d\u8005 ID \u9023\u643a<\/p>\n<\/li>\n<li>\n<p>\u30a6\u30e9\u30ce\u30b9\u30fb\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u5404\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u9023\u643a<\/p>\n<\/li>\n<li>\n<p>Peppol \/ JP PINT \u3084\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI \u306a\u3069\u306e\u6a19\u6e96\u30a4\u30f3\u30dc\u30a4\u30b9\u30fbEDI<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>NTA \u304c\u300c\u65e5\u5e38\u696d\u52d9\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u300d\u3092\u65d7\u5370\u306b\u3057\u305f\u5834\u5408\u3001\u5358\u306b PDF \u3092\u30e1\u30fc\u30eb\u3067\u3084\u308a\u53d6\u308a\u3059\u308b\u4e16\u754c\u3067\u306f\u306a\u304f\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u3044\u3066\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u30c7\u30fc\u30bf\u304c\u6d41\u901a\u3059\u308b\u57fa\u76e4\u304c\u4e0d\u53ef\u6b20\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067 XBRL GL \u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3046\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u53d6\u5f15\u304b\u3089\u4ed5\u8a33\u30fb\u5143\u5e33\u307e\u3067\u3092\u4e00\u8cab\u3057\u305f\u69cb\u9020\u3067\u8a18\u8ff0\u3067\u304d\u308b\u300c\u5171\u901a\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u8f9e\u66f8\u300d<\/p>\n<\/li>\n<li>\n<p>\u5404\u7a2e\u30a4\u30f3\u30dc\u30a4\u30b9\u30fbEDI \u3067\u767a\u751f\u3057\u305f\u30c7\u30fc\u30bf\u3092\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30fb\u7a0e\u52d9\u8abf\u67fb\u30fb\u7d71\u8a08\u30fb\u4e0e\u4fe1\u306a\u3069\u306b\u518d\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u30cf\u30d6<\/p>\n<\/li>\n<li>\n<p>CSV \u3084 JSON \u306a\u3069\u5b9f\u88c5\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u4f9d\u5b58\u3057\u306a\u3044\u300c\u610f\u5473\u8ad6\u30ec\u30a4\u30e4\uff08\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30ec\u30a4\u30e4\uff09\u300d\u3068\u3057\u3066\u3001\u7570\u306a\u308b\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3069\u3046\u3057\u3092\u6a4b\u6e21\u3057\u3059\u308b\u4e2d\u7acb\u30e2\u30c7\u30eb<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>NTA \u304c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u9023\u643a\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u9032\u3081\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30c7\u30fc\u30bf\u3092\u5171\u901a\u306e\u610f\u5473\u3067\u6271\u3048\u308b XBRL GL \u7684\u306a\u67a0\u7d44\u307f\u3092\u4e2d\u7acb\u30cf\u30d6\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308b\u3053\u3068\u304c\u3001\u6b21\u306e\u4e00\u624b\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_ai\u30c7\u30fc\u30bf\u5206\u6790\u306b\u3088\u308b\u5fb4\u53ce\u30b3\u30f3\u30bf\u30af\u30c8\u6226\u7565\u306e\u9ad8\u5ea6\u5316\">4.2. AI\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u306b\u3088\u308b\u5fb4\u53ce\u30fb\u30b3\u30f3\u30bf\u30af\u30c8\u6226\u7565\u306e\u9ad8\u5ea6\u5316<\/h3>\n<div class=\"paragraph\">\n<p>\u7b2c6\u7ae0\u306b\u306f\u3001Japan \u2013 Use of artificial intelligence and data analytics in taxation \u3068\u3044\u3046\u30dc\u30c3\u30af\u30b9\u304c\u3042\u308a\u3001NTA \u306b\u3088\u308b AI \u6d3b\u7528\u4e8b\u4f8b\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u8981\u70b9\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>NTA \u306f\u3001\u7533\u544a\u6f0f\u308c\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u7d0d\u7a0e\u8005\u3092\u7279\u5b9a\u3057\u3001\u7a0e\u53ce\u3092\u5897\u3084\u3059\u305f\u3081\u306b AI \u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u5165\u529b\u30c7\u30fc\u30bf\u3068\u3057\u3066\u3001\u7533\u544a\u66f8\u3084\u8ca1\u52d9\u8af8\u8868\u3001\u7b2c\u4e09\u8005\u5831\u544a\uff08\u6e90\u6cc9\u5fb4\u53ce\u3001\u91d1\u878d\u60c5\u5831\u306a\u3069\uff09\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u8abf\u67fb\u7d50\u679c\u3068\u3044\u3063\u305f\u591a\u69d8\u306a\u60c5\u5831\u3092\u7d71\u5408\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u7d71\u8a08\u5206\u6790\u3084\u6a5f\u68b0\u5b66\u7fd2\u306b\u3088\u308a\u300c\u7533\u544a\u304c\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u7d0d\u7a0e\u8005\u300d\u3092\u30b9\u30b3\u30a2\u30ea\u30f3\u30b0\u3057\u3001\u305d\u306e\u7d50\u679c\u3092\u3082\u3068\u306b\u8abf\u67fb\u30fb\u6307\u5c0e\u306e\u512a\u5148\u9806\u4f4d\u3065\u3051\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>2022\u5e74\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001AI \u304c\u9078\u5b9a\u3057\u305f\u30b1\u30fc\u30b9\u306e\u8ffd\u52a0\u7a0e\u984d\u304c\u5e73\u5747\u3067\u7d04 40% \u9ad8\u304b\u3063\u305f\u3068\u3044\u3046\u7d50\u679c\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u307e\u305f\u3001\u5730\u65b9\u5c40\u304c\u7d0d\u7a0e\u8005\u3068\u306e\u9023\u7d61\u306b\u82e6\u52b4\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u96fb\u8a71\u30fb\u8a2a\u554f\u30fb\u66f8\u9762\u306a\u3069\u300c\u3069\u306e\u9023\u7d61\u624b\u6bb5\u304c\u6700\u3082\u5c4a\u304d\u3084\u3059\u3044\u304b\u300d\u3092\u4e88\u6e2c\u3059\u308b\u30e2\u30c7\u30eb\u3082\u6d3b\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u306f\u3001\u3068\u304f\u306b\u6b21\u306e\u4e09\u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5927\u91cf\u306e\u30c7\u30fc\u30bf<\/p>\n<\/li>\n<li>\n<p>\u591a\u69d8\u306a\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9<\/p>\n<\/li>\n<li>\n<p>\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3068_xbrl_gl_\u306e\u8996\u70b9\">4.2.1. \u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3068 XBRL GL \u306e\u8996\u70b9<\/h4>\n<div class=\"paragraph\">\n<p>AI \u30e2\u30c7\u30eb\u306e\u7cbe\u5ea6\u3068\u8aac\u660e\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u306b\u306f\u3001\u5165\u529b\u30c7\u30fc\u30bf\u306e\u300c\u6574\u7136\u3055\u300d\u3068\u300c\u610f\u5473\u306e\u4e00\u8cab\u6027\u300d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u51fa\u3066\u304f\u308b CSV \u3084 XML \u304c\u30d9\u30f3\u30c0\u30fc\u3054\u3068\u306b\u30d0\u30e9\u30d0\u30e9\u3060\u3068\u3001\u524d\u51e6\u7406\u30b3\u30b9\u30c8\u304c\u81a8\u5927\u306b\u306a\u308b<\/p>\n<\/li>\n<li>\n<p>\u30c7\u30fc\u30bf\u9805\u76ee\u306e\u610f\u5473\uff08\u58f2\u4e0a\u304b\u5165\u91d1\u304b\u3001\u7a0e\u629c\u304b\u7a0e\u8fbc\u304b\u3001\u76f8\u624b\u5148\u533a\u5206\u306f\u4f55\u304b\u7b49\uff09\u304c\u4e0d\u660e\u77ad\u3060\u3068\u3001\u30e2\u30c7\u30eb\u306e\u7d50\u679c\u3092\u73fe\u5834\u30fb\u653f\u7b56\u306b\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3057\u3065\u3089\u3044<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305d\u3053\u3067\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u30ec\u30d9\u30eb\u3067\u306f OpenPeppol \/ JP PINT\u3001UN\/CEFACT CII \/ \u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u3001GS1 Invoice BMS \/ \u6d41\u901aBMS \u306a\u3069\u306e\u30d3\u30b8\u30cd\u30b9\u6587\u66f8\u6a19\u6e96<\/p>\n<\/li>\n<li>\n<p>\u4ed5\u8a33\u30fb\u5143\u5e33\u30ec\u30d9\u30eb\u3067\u306f XBRL GL<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u3001\u300c\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3 \u2192 \u4ed5\u8a33 \u2192 \u5143\u5e33 \u2192 \u96c6\u8a08\u300d\u307e\u3067\u3092\u610f\u5473\u8ad6\u7684\u306b\u63a5\u7d9a\u3057\u305f\u3046\u3048\u3067\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u306b\u8f09\u305b\u308b\u3068\u3001AI \u30e2\u30c7\u30eb\u306e\u518d\u5229\u7528\u6027\u3068\u8aac\u660e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u3088\u3046\u306a\u69cb\u9020\u5316\u30fb\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u57fa\u76e4\u304c\u3042\u308c\u3070\u3001NTA \u3060\u3051\u3067\u306a\u304f\u3001\u5730\u65b9\u7a0e\u5f53\u5c40\u3001\u793e\u4f1a\u4fdd\u967a\u30fb\u88dc\u52a9\u91d1\u884c\u653f\u3001\u3055\u3089\u306b\u306f\u9280\u884c\u3084\u4fdd\u8a3c\u5354\u4f1a\u306a\u3069\u3082\u540c\u3058\u30c7\u30fc\u30bf\u3092\u5225\u76ee\u7684\u306b\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001OECD \u304c Tax Administration 3.0 \u3067\u63cf\u3044\u3066\u3044\u308b\u300c\u30c7\u30fc\u30bf\u99c6\u52d5\u578b\u306e\u7a0e\u52d9\u884c\u653f\u300d\u306e\u65b9\u5411\u6027\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5316\">4.3. \u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5316<\/h3>\n<div class=\"paragraph\">\n<p>Japan \u2013 Digitalisation of inquiries to financial institutions \u3068\u3044\u3046\u30dc\u30c3\u30af\u30b9\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u30fb\u6ede\u7d0d\u6574\u7406\u306b\u304a\u3051\u308b\u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>NTA \u306f\u6bce\u5e74\u7d04 600 \u4e07\u4ef6\u306e\u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\uff08\u9810\u91d1\u30fb\u8caf\u91d1\u60c5\u5831\u306e\u7167\u4f1a\uff09\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/li>\n<li>\n<p>\u4ee5\u524d\u306f\u66f8\u9762\u7167\u4f1a\u3084\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u8a2a\u554f\u306b\u4f9d\u5b58\u3057\u3066\u3044\u305f\u304c\u30012021\u5e7410\u6708\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u7167\u4f1a\u3078\u5207\u308a\u66ff\u3048\u305f\u3002<\/p>\n<\/li>\n<li>\n<p>\u305d\u306e\u7d50\u679c\u3001\u56de\u7b54\u307e\u3067\u306e\u5e73\u5747\u671f\u9593\u304c\u300c\u6570\u9031\u9593\u300d\u304b\u3089\u300c2.3\u65e5\u300d\u307e\u3067\u5927\u5e45\u306b\u77ed\u7e2e\u3055\u308c\u305f\u3002<\/p>\n<\/li>\n<li>\n<p>\u66f8\u9762\u3084\u8a2a\u554f\u304c\u4e0d\u8981\u306b\u306a\u3063\u305f\u3053\u3068\u3067\u3001NTA \u5074\u30fb\u91d1\u878d\u6a5f\u95a2\u5074\u53cc\u65b9\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u5927\u304d\u304f\u8efd\u6e1b\u3055\u308c\u305f\u3002<\/p>\n<\/li>\n<li>\n<p>\u4eca\u5f8c\u306f\u3001\u3053\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u7167\u4f1a\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u6570\u3084\u5229\u7528\u4ef6\u6570\u3092\u3055\u3089\u306b\u62e1\u5927\u3059\u308b\u65b9\u91dd\u3067\u3042\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"sect3\">\n<h4 id=\"_\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3068\u91d1\u878d\u30a4\u30f3\u30d5\u30e9\">4.3.1. \u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3068\u91d1\u878d\u30a4\u30f3\u30d5\u30e9<\/h4>\n<div class=\"paragraph\">\n<p>\u3053\u306e\u4e8b\u4f8b\u306f\u3001API \u30d9\u30fc\u30b9\u306e\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u306e\u53ef\u80fd\u6027\u3092\u793a\u3059\u597d\u4f8b\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7a0e\u52d9\u5f53\u5c40\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u3042\u3044\u3060\u3067\u3001\u5b89\u5168\u306a\u30c1\u30e3\u30cd\u30eb\u3068\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u6c7a\u3081\u308c\u3070\u3001\u624b\u4f5c\u696d\u306e\u8abf\u67fb\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u308b<\/p>\n<\/li>\n<li>\n<p>\u5c06\u6765\u7684\u306b\u306f\u3001\u7167\u4f1a\u7d50\u679c\u3092 XBRL GL \u306e\u52d8\u5b9a\u6b8b\u9ad8\u3084\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u7d50\u3073\u3064\u3051\u308b\u3053\u3068\u3067\u3001\u81ea\u52d5\u7167\u5408\u30fb\u7570\u5e38\u691c\u77e5\u30fb\u76e3\u67fb\u652f\u63f4\u307e\u3067\u8996\u91ce\u306b\u5165\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u3067\u9375\u306b\u306a\u308b\u306e\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u5b89\u5168\u306a ID \u9023\u643a\uff08gBizID \u3084\u5206\u6563ID\u306a\u3069\uff09<\/p>\n<\/li>\n<li>\n<p>\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\uff08\u30a6\u30e9\u30ce\u30b9\u3084 Peppol \u30d9\u30fc\u30b9\u306e SML\/SMP \u7b49\uff09<\/p>\n<\/li>\n<li>\n<p>\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c7\u30fc\u30bf\u69cb\u9020\uff08\u9280\u884c\u53e3\u5ea7\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u5b9a\u7fa9\u3068 XBRL GL \u3068\u306e\u30de\u30c3\u30d4\u30f3\u30b0\uff09<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u8981\u7d20\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_oecd_\u30ec\u30dd\u30fc\u30c8\u304c\u793a\u3059\u30c7\u30fc\u30bf\u99c6\u52d5\u884c\u653f\u3068\u65e5\u672c\u3078\u306e\u793a\u5506\">5. OECD \u30ec\u30dd\u30fc\u30c8\u304c\u793a\u3059\u300c\u30c7\u30fc\u30bf\u99c6\u52d5\u884c\u653f\u300d\u3068\u65e5\u672c\u3078\u306e\u793a\u5506<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u30ec\u30dd\u30fc\u30c8\u5168\u4f53\u3092\u901a\u3058\u3066\u3001OECD \u306f\u6b21\u306e\u3088\u3046\u306a\u65b9\u5411\u6027\u3092\u5f37\u304f\u6253\u3061\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>e-Filing\u30fbe-Payment \u306e\u666e\u53ca\u306b\u3088\u308a\u3001\u4e3b\u8981\u7a0e\u76ee\u306e\u96fb\u5b50\u7533\u544a\u7387\u306f\u7740\u5b9f\u306b\u4e0a\u6607\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u591a\u304f\u306e\u56fd\u3067\u3001\u7b2c\u4e09\u8005\u304b\u3089\u306e\u8a73\u7d30\u306a\u652f\u6255\u60c5\u5831\uff08\u7d66\u4e0e\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u30fb\u4e0d\u52d5\u7523\u53d6\u5f15\u306a\u3069\uff09\u3092\u53ce\u96c6\u3057\u3001\u4e8b\u524d\u8a18\u5165\u3084\u30af\u30ed\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u6d3b\u7528\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u7d048\u5272\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u5206\u6790\u3092\u884c\u3044\u3001\u591a\u304f\u304c AI \u306b\u3088\u308b\u30ea\u30b9\u30af\u8a55\u4fa1\u30fb\u8131\u7a0e\u691c\u77e5\u3092\u5b9f\u88c5\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3084 POS \u7b49\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u767b\u9332\u88c5\u7f6e\u306e\u5c0e\u5165\u304c\u9032\u307f\u3001\u53d6\u5f15\u30ec\u30d9\u30eb\u306e\u30c7\u30fc\u30bf\u304c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u307e\u305f\u306f\u9ad8\u983b\u5ea6\u3067\u5165\u624b\u53ef\u80fd\u306b\u306a\u308a\u3064\u3064\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3064\u307e\u308a\u3001\u4e16\u754c\u306e\u7a0e\u52d9\u884c\u653f\u306f\u3059\u3067\u306b\u300c\u30c7\u30fc\u30bf\u3068\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u5b9f\u7528\u6bb5\u968e\u300d\u306b\u5165\u3063\u3066\u304a\u308a\u3001\u65e5\u672c\u3082\u305d\u306e\u4e00\u54e1\u3068\u3057\u3066\u30ec\u30dd\u30fc\u30c8\u306e\u4e2d\u3067\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u3053\u306b\u65e5\u672c\u72ec\u81ea\u306e\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\uff08gBizID\u3001\u30a6\u30e9\u30ce\u30b9\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u3001Peppol \/ JP PINT \u306a\u3069\uff09\u3092\u3069\u3046\u91cd\u306d\u308b\u304b\u304c\u3001\u4eca\u5f8c10\u5e74\u306e\u7af6\u4e89\u529b\u3092\u6c7a\u3081\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_xbrl_gl_\u304c\u679c\u305f\u3057\u3046\u308b\u5177\u4f53\u7684\u306a\u5f79\u5272\">6. XBRL GL \u304c\u679c\u305f\u3057\u3046\u308b\u5177\u4f53\u7684\u306a\u5f79\u5272<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u6700\u5f8c\u306b\u3001XBRL GL \u304c\u3053\u306e\u6587\u8108\u3067\u3069\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u62c5\u3044\u5f97\u308b\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u306e\u4e2d\u7acb\u30cf\u30d6\">6.1. \u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u306e\u300c\u4e2d\u7acb\u30cf\u30d6\u300d<\/h3>\n<div class=\"paragraph\">\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u3084 EDI \u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u3054\u3068\u306b\u30e1\u30c3\u30bb\u30fc\u30b8\u69cb\u9020\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u6700\u7d42\u7684\u306b\u306f\u3001\u3059\u3079\u3066\u300c\u4ed5\u8a33\u65e5\u8a18\u5e33\u30fb\u5143\u5e33\u300d\u306b\u96c6\u7d04\u3055\u308c\u3001\u7a0e\u52d9\u7533\u544a\u30fb\u6c7a\u7b97\u30fb\u76e3\u67fb\u30fb\u7d71\u8a08\u306a\u3069\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>XBRL GL \u306f\u3001\u3053\u306e\u300c\u4ed5\u8a33\u30fb\u5143\u5e33\u300d\u306e\u4e16\u754c\u3092\u6a19\u6e96\u5316\u3059\u308b\u4ed5\u69d8\u3067\u3042\u308a\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u3069\u306e\u9023\u643a\u57fa\u76e4\u304b\u3089\u6765\u305f\u30c7\u30fc\u30bf\u3067\u3082\u3001XBRL GL \u306b\u30de\u30c3\u30d4\u30f3\u30b0\u3059\u308c\u3070\u4f1a\u8a08\u7684\u306a\u610f\u5473\u3092\u5931\u308f\u305a\u306b\u7d71\u5408\u3067\u304d\u308b<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306f XBRL GL \u3068\u3044\u3046\u4e00\u3064\u306e\u8ad6\u7406\u30e2\u30c7\u30eb\u306b\u5bfe\u3057\u3066\u691c\u8a3c\u30fb\u5206\u6790\u30ed\u30b8\u30c3\u30af\u3092\u4f5c\u308c\u3070\u3088\u304f\u3001\u500b\u3005\u306e\u30d9\u30f3\u30c0\u30fc\u72ec\u81ea CSV \u3084 EDI \u3054\u3068\u306b\u5225\u3005\u306e\u30ed\u30b8\u30c3\u30af\u3092\u6301\u305f\u306a\u304f\u3066\u6e08\u3080<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_ai\u76e3\u67fb\u7a0e\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u306e\u5171\u901a\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\">6.2. AI\u30fb\u76e3\u67fb\u30fb\u7a0e\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u306e\u5171\u901a\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb<\/h3>\n<div class=\"paragraph\">\n<p>Tax Administration 2024 \u306e\u5f8c\u534a\u3067\u306f\u3001\u7a0e\u30ae\u30e3\u30c3\u30d7\u63a8\u8a08\u306e\u624b\u6cd5\uff08\u30c8\u30c3\u30d7\u30c0\u30a6\u30f3\uff0f\u30dc\u30c8\u30e0\u30a2\u30c3\u30d7\uff09\u3084\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u6574\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30dc\u30c8\u30e0\u30a2\u30c3\u30d7\u578b\u306e\u7cbe\u7dfb\u306a\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u3084\u3001\u9ad8\u5ea6\u306a AI \u30ea\u30b9\u30af\u30e2\u30c7\u30eb\u3092\u69cb\u7bc9\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u60c5\u5831\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u4ed5\u8a33\u30ec\u30d9\u30eb\u306e\u8a73\u7d30\u30c7\u30fc\u30bf<\/p>\n<\/li>\n<li>\n<p>\u52d8\u5b9a\u79d1\u76ee\u30fb\u88dc\u52a9\u79d1\u76ee\u30fb\u53d6\u5f15\u5148\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u756a\u53f7\u306a\u3069\u306e\u30ad\u30fc\u60c5\u5831<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u533a\u5206\u3084\u6e90\u6cc9\u5fb4\u53ce\u3001\u793e\u4f1a\u4fdd\u967a\u3068\u306e\u9023\u643a\u60c5\u5831<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u3089\u306f\u3001\u307e\u3055\u306b XBRL GL \u304c\u6700\u3082\u5f97\u610f\u3068\u3059\u308b\u9818\u57df\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u6a19\u6e96\u5316\u3055\u308c\u305f GL \u30c7\u30fc\u30bf\u304c\u3042\u308c\u3070\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u8907\u6570\u5e74\u5ea6\u30fb\u8907\u6570\u696d\u7a2e\u30fb\u8907\u6570\u56fd\u306e\u30c7\u30fc\u30bf\u3092\u4e00\u8cab\u3057\u305f\u6307\u6a19\u3067\u6bd4\u8f03<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u52d9\u8abf\u67fb\u30fbAI \u30e2\u30c7\u30eb\u30fb\u7a0e\u30ae\u30e3\u30c3\u30d7\u63a8\u8a08\u30fb\u653f\u7b56\u8a55\u4fa1\u3092\u540c\u3058\u30c7\u30fc\u30bf\u30ec\u30a4\u30af\u4e0a\u3067\u5b9f\u884c<\/p>\n<\/li>\n<li>\n<p>\u76e3\u67fb\u4eba\u30fb\u7a0e\u52d9\u5f53\u5c40\u30fb\u898f\u5236\u5f53\u5c40\u304c\u3001\u6574\u5408\u3057\u305f\u8996\u70b9\u3067\u4f01\u696d\u306e\u30ea\u30b9\u30af\u3092\u8a55\u4fa1<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u4e16\u754c\u304c\u73fe\u5b9f\u5473\u3092\u5e2f\u3073\u3066\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u4e2d\u5c0f\u4f01\u696d\u30c7\u30b8\u30bf\u30eb\u5316\u652f\u63f4\u3068\u306e\u6a4b\u6e21\u3057\">6.3. \u4e2d\u5c0f\u4f01\u696d\u30c7\u30b8\u30bf\u30eb\u5316\u652f\u63f4\u3068\u306e\u6a4b\u6e21\u3057<\/h3>\n<div class=\"paragraph\">\n<p>NTA \u304c\u5f37\u8abf\u3059\u308b\u300c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u9023\u643a\u3057\u305f\u30d3\u30b8\u30cd\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u300d\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u300c\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u9078\u5b9a\u3084\u4e57\u308a\u63db\u3048\u300d\u300cEDI\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u5bfe\u5fdc\u300d\u3068\u3044\u3063\u305f\u975e\u5e38\u306b\u5177\u4f53\u7684\u306a\u8ab2\u984c\u306b\u843d\u3068\u3057\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>XBRL GL \u3092\u4e2d\u7acb\u30cf\u30d6\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308c\u3070\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u65e2\u5b58\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e CSV \u304b\u3089 XBRL GL (xBRL-CSV\u6e96\u62e0\u306e\u69cb\u9020\u5316CSV) \u3078\u306e\u5909\u63db<\/p>\n<\/li>\n<li>\n<p>XBRL GL (\u69cb\u9020\u5316 CSV)  \u304b\u3089 \u5404\u7a2e\u306e\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u5909\u63db<\/p>\n<\/li>\n<li>\n<p>\u305d\u306e\u4e0a\u3067\u306e\u7a0e\u52d9\u7f72\u5411\u3051\u30fb\u9280\u884c\u5411\u3051\u30fb\u88dc\u52a9\u91d1\u7533\u8acb\u5411\u3051\u30ec\u30dd\u30fc\u30c8\u751f\u6210<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3068\u3044\u3063\u305f\u3001\u300c\u4e00\u5ea6\u30c7\u30fc\u30bf\u3092\u304d\u3061\u3093\u3068\u69cb\u9020\u5316\u3057\u3066\u304a\u3051\u3070\u3001\u7528\u9014\u3054\u3068\u306b\u4f55\u5ea6\u3067\u3082\u4f7f\u3048\u308b\u300d\u69cb\u9020\u304c\u4f5c\u308c\u307e\u3059\u3002\u3053\u308c\u306f OECD \u304c\u5f37\u8abf\u3059\u308b\u300c\u7d0d\u7a0e\u8005\u8ca0\u62c5\u306e\u8efd\u6e1b\u300d\u3068\u3082\u6574\u5408\u7684\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u304a\u308f\u308a\u306btax_administration_2024_\u304b\u3089\u898b\u3048\u308b\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\">7. \u304a\u308f\u308a\u306b\uff1aTax Administration 2024 \u304b\u3089\u898b\u3048\u308b\u6b21\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u300eTax Administration 2024\u300f\u306e\u65e5\u672c\u95a2\u9023\u90e8\u5206\u3068\u3001\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\uff0f\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u95a2\u3059\u308b\u8a18\u8ff0\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u56fd\u7a0e\u5e81\u306f\u3059\u3067\u306b\u6b21\u306e\u3088\u3046\u306a\u59ff\u3067\u56fd\u969b\u7684\u306b\u3082\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u63a8\u9032\u5f79<\/p>\n<\/li>\n<li>\n<p>AI\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u306e\u7a4d\u6975\u7684\u30e6\u30fc\u30b6\u30fc<\/p>\n<\/li>\n<li>\n<p>\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u9023\u643a\u306e\u5b9f\u52d9\u30d7\u30ec\u30a4\u30e4\u30fc<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u4eca\u5f8c\u3001\u65e5\u672c\u72ec\u81ea\u306e\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\uff08gBizID\u3001\u30a6\u30e9\u30ce\u30b9\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u3001Peppol \/ JP PINT \u306a\u3069\uff09\u3092\u3053\u306e\u65b9\u5411\u6027\u306b\u3069\u3046\u4f4d\u7f6e\u3065\u3051\u308b\u304b\u304c\u8ab2\u984c\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u305d\u306e\u969b\u306b\u91cd\u8981\u306b\u306a\u308b\u306e\u306f\u3001<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>\u7269\u7406\u7684\u306a\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08SML \/ SMP \u3084\u5404\u7a2e API \u57fa\u76e4\uff09<\/p>\n<\/li>\n<li>\n<p>\u8a8d\u8a3c\u30fb\u96fb\u5b50\u7f72\u540d\u30fbID \u9023\u643a\u306e\u4ed5\u7d44\u307f<\/p>\n<\/li>\n<li>\n<p>\u305d\u3057\u3066\u4f55\u3088\u308a\u3082\u3001XBRL GL \u3092\u542b\u3080\u610f\u5473\u8ad6\u30ec\u30d9\u30eb\u306e\u6a19\u6e96\u5316<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>OECD \u304c\u63cf\u304f Tax Administration 3.0 \u306e\u30d3\u30b8\u30e7\u30f3\u3092\u3001\u65e5\u672c\u6d41\u306b\u5b9f\u88c5\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u4e00\u3064\u306e\u9053\u7b4b\u3068\u3057\u3066\u3001\u300c\u69cb\u9020\u5316 CSV\u300d\u3068\u300cXBRL GL\u300d\u3092\u4e2d\u6838\u3068\u3057\u305f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u3092\u3069\u3046\u8a2d\u8a08\u3059\u308b\u304b\u2015\u2015\u3053\u306e\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u305d\u306e\u691c\u8a0e\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u826f\u3044\u6750\u6599\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2025-11-24 10:04:39 +0900\n<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">Table of Contents<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_\u306f\u3058\u3081\u306btax_administration_2024_\u3068\u306f\u4f55\u304b\">1. \u306f\u3058\u3081\u306b\uff1aTax Administration 2024 \u3068\u306f\u4f55\u304b<\/a><\/li>\n<li><a href=\"#_\u30ec\u30dd\u30fc\u30c8\u306e\u5168\u4f53\u50cf\u3068\u30c8\u30ec\u30f3\u30c9\">2. \u30ec\u30dd\u30fc\u30c8\u306e\u5168\u4f53\u50cf\u3068\u30c8\u30ec\u30f3\u30c9<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u7ae0\u7acb\u3066\u306e\u6982\u8981\">2.1. \u7ae0\u7acb\u3066\u306e\u6982\u8981<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u8a18\u8f09\u5185\u5bb9\">3. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u8a18\u8f09\u5185\u5bb9<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u53d6\u5f15\u767b\u9332\u88c5\u7f6e\">3.1. \u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u53d6\u5f15\u767b\u9332\u88c5\u7f6e<\/a><\/li>\n<li><a href=\"#_\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\">3.2. \u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30ec\u30d9\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0<\/a><\/li>\n<li><a href=\"#_eu_\u3092\u542b\u3080\u5404\u56fd\u306e_vat_\u96fb\u5b50\u5316\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5316\u306e\u6587\u8108\">3.3. EU \u3092\u542b\u3080\u5404\u56fd\u306e VAT \u96fb\u5b50\u5316\u30fb\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u5316\u306e\u6587\u8108<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\uff13\u3064\u306e\u30c8\u30d4\u30c3\u30af\">4. \u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\uff13\u3064\u306e\u30c8\u30d4\u30c3\u30af<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u3059\u53d6\u308a\u7d44\u307f\">4.1. \u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u3059\u53d6\u308a\u7d44\u307f<\/a><\/li>\n<li><a href=\"#_ai\u30c7\u30fc\u30bf\u5206\u6790\u306b\u3088\u308b\u5fb4\u53ce\u30b3\u30f3\u30bf\u30af\u30c8\u6226\u7565\u306e\u9ad8\u5ea6\u5316\">4.2. AI\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u306b\u3088\u308b\u5fb4\u53ce\u30fb\u30b3\u30f3\u30bf\u30af\u30c8\u6226\u7565\u306e\u9ad8\u5ea6\u5316<\/a><\/li>\n<li><a href=\"#_\u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5316\">4.3. \u91d1\u878d\u6a5f\u95a2\u7167\u4f1a\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u5316<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_oecd_\u30ec\u30dd\u30fc\u30c8\u304c\u793a\u3059\u30c7\u30fc\u30bf\u99c6\u52d5\u884c\u653f\u3068\u65e5\u672c\u3078\u306e\u793a\u5506\">5. OECD \u30ec\u30dd\u30fc\u30c8\u304c\u793a\u3059\u300c\u30c7\u30fc\u30bf\u99c6\u52d5\u884c\u653f\u300d\u3068\u65e5\u672c\u3078\u306e\u793a\u5506<\/a><\/li>\n<li><a href=\"#_xbrl_gl_\u304c\u679c\u305f\u3057\u3046\u308b\u5177\u4f53\u7684\u306a\u5f79\u5272\">6. XBRL GL \u304c\u679c\u305f\u3057\u3046\u308b\u5177\u4f53\u7684\u306a\u5f79\u5272<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u306e\u4e2d\u7acb\u30cf\u30d6\">6.1. \u30c7\u30fc\u30bf\u9023\u643a\u57fa\u76e4\u306e\u300c\u4e2d\u7acb\u30cf\u30d6\u300d<\/a><\/li>\n<li><a href=\"#_ai\u76e3\u67fb\u7a0e\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u306e\u5171\u901a\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\">6.2. AI\u30fb\u76e3\u67fb\u30fb\u7a0e\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u306e\u5171\u901a\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb<\/a><\/li>\n<li><a href=\"#_\u4e2d\u5c0f\u4f01\u696d\u30c7\u30b8\u30bf\u30eb\u5316\u652f\u63f4\u3068\u306e\u6a4b\u6e21\u3057\">6.3. \u4e2d\u5c0f\u4f01\u696d\u30c7\u30b8\u30bf\u30eb\u5316\u652f\u63f4\u3068\u306e\u6a4b\u6e21\u3057<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u304a\u308f\u308a\u306btax_administration_2024_\u304b\u3089\u898b\u3048\u308b\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\">7. \u304a\u308f\u308a\u306b\uff1aTax Administration 2024 \u304b\u3089\u898b\u3048\u308b\u6b21\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 35 OECD\u300eTax Administration 2024\u300f\u3092\u8aad\u307f\u89e3\u304f ChatGPT\uff08\u7de8\u96c6\uff1a\u4e09\u5206\u4e00\u4e4b\uff09 2025-11-24 YouTube\u89e3\u8aac\u52d5\u753b \u6ce8\uff1aGoogle NotebookLM\u3067\u672c\u8a18\u4e8b\u3092\u89e3 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16168,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21,45,16],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16170"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16170"}],"version-history":[{"count":9,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16170\/revisions"}],"predecessor-version":[{"id":16215,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/16170\/revisions\/16215"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/16168"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}