åœéçšåæé©åã®è€éãã解説ãååœã®æ³èŠå¶ãéµå®ãã€ã€ãåæ³çã«çšè² æ ãæå°éã«æããæŠç¥ãåŠã³ãŸãã
çšåæé©åæŠç¥ã®çè§£ïŒã°ããŒãã«ã¬ã€ã
仿¥ã®çžäºæ¥ç¶ãããäžçã«ãããŠãçšåæé©åæŠç¥ãçè§£ããããšã¯ãåœå¢ãè¶ããŠäºæ¥ãè¡ãå人ãšäŒæ¥ã®äž¡æ¹ã«ãšã£ãŠæ¥µããŠéèŠã§ãããã®ã¬ã€ãã¯ãçšåæé©åã®å æ¬çãªæŠèŠãæäŸããåœéçãªèŠå¶ãéµå®ããªããåæ³çã«çšè² æ ãæå°éã«æããããã®æ§ã ãªæŠç¥ãšèæ ®äºé ãæ¢ããŸãã
çšåæé©åãšã¯ïŒ
çšåæé©åãšã¯ãæ³çã«çšè² æ ãæå°éã«æããããã«è²¡åç¶æ³ãæŽçããããã»ã¹ã§ããçšæ³ãèŠå¶ãæ¡çŽã掻çšããŠãæ¯æãã¹ãçšé¡ãåæžããããšãå«ã¿ãŸããéèŠãªã®ã¯ãçšåæé©åã¯ãæåŸãè³ç£ãæå³çã«é ããŠçŽçšãå ããéæ³è¡çºã§ããè±çšãšã¯å€§ããç°ãªããšããç¹ã§ãã
çšåæé©åã¯ãå©çšå¯èœãªæ§é€ãçšé¡æ§é€ãå é€ããã®ä»ã®çšå¶äžæå©ãªæ©äŒã掻çšãããåæ³çãªæŠç¥ã«çŠç¹ãåœãŠãŠããŸããç®æšã¯ãè²¡åæŽ»åãæŠç¥çã«ç®¡çããããšã«ãããçšåŒãåŸã®æåŸãå©çãæå€§åããããšã§ãã
äž»ãªéãïŒçšåæé©å vs. è±çš
çšåæé©åãšè±çšã®åºå¥ãçè§£ããããšã¯éåžžã«éèŠã§ããçšåæé©åã¯åæ³çãã€å«ççãªæ £è¡ã§ããã®ã«å¯Ÿããè±çšã¯éæ³ãã€éå«ççã§ããäž»ãªéãã¯ããã®æå³ãšçšããããæ¹æ³ã«ãããŸãã
- çšåæé©åïŒæ§é€ã®ç³è«ãçšé¡æ§é€ã®å©çšãæå©ãªçšæ³ã掻çšããããã®ååŒã®æ§ç¯ãªã©ãåæ³çãã€æ£åœãªæ¹æ³ãçšããŠçšè² æ ãæå°éã«æããããšãå«ã¿ãŸãã
- è±çšïŒæåŸã®é èœãèšé²ã®æ¹ãããçŽçšãåé¿ããããã®åçã®éå°ç³åãªã©ã®éæ³è¡çºãå«ã¿ãŸãã
è±çšã«é¢äžãããšã眰éãæ²åœ¹ãè©å€ã®æ¯æãªã©ãå³ãã眰åã«ã€ãªããå¯èœæ§ããããŸããäžæ¹ãçšåæé©åã¯ã財åã管çããããã®è²¬ä»»ããè³¢æãªã¢ãããŒãã§ãã
ãªãçšåæé©åã¯éèŠãªã®ãïŒ
çšåæé©åã¯ãããã€ãã®çç±ã§äžå¯æ¬ ã§ãïŒ
- åçæ§ã®åäžïŒçšè² æ ãæå°éã«æããããšã§ãçšåŒãåŸå©çãå¢ãããããå€ãã®åçãä¿æããããšãã§ããŸãã
- ãã£ãã·ã¥ãããŒã®æ¹åïŒçšè² æ ã軜æžããããšã§ãã£ãã·ã¥ãããŒãæ¹åãããäºæ¥ãå人ã®è²¡åã«æè³ããããã®ããå€ãã®è³æ¬ãæäŸãããŸãã
- ç«¶äºåã®åŒ·åïŒå¹æçãªã¿ãã¯ã¹ãã©ã³ãã³ã°ã¯ãç·ã³ã¹ããåæžãã補åããµãŒãã¹ãããç«¶äºåã®ããäŸ¡æ Œã§æäŸã§ããããã«ããããšã§ãç«¶äºäžã®åªäœæ§ããããããŸãã
- å¯ã®èç©ïŒçšåŒãåŸæåŸãæå€§åããããšã§ãå¯ã®èç©ãå éããã財åç®æšãããè¿ éã«éæããããšãã§ããŸãã
å人ã®ããã®çšåæé©åæŠç¥
å人ã¯ãçšè² æ ã軜æžããããã«æ§ã ãªçšåæé©åæŠç¥ãçšããããšãã§ããŸãããããã®æŠç¥ã«ã¯ããã°ãã°æ éãªèšç»ãšé©çšãããçšæ³ã®ååãªçè§£ã䌎ããŸãã
1. æ§é€ãšçšé¡æ§é€ã®æå€§å
æ§é€ãšçšé¡æ§é€ã¯ãèª²çšæåŸãŸãã¯çšè² æ ãæžå°ãããŸããäžè¬çãªæ§é€ã«ã¯ãæè²ãå»çãæ åå¯ä»ã«é¢é£ããè²»çšãå«ãŸããŸããåçå¯èœãšãã«ã®ãŒãè²å ã®ããã®çšé¡æ§é€ãªã©ã¯ãæ¯æãã¹ãçšé¡ãçŽæ¥æžå°ãããŸãã
äŸïŒçšæ§é€å¯Ÿè±¡ã®éè·å¹Žéæ åºãèªããããŠããåœã«äœãå人ãèããŠã¿ãŸããããç»é²ãããéè·è²¯èãã©ã³ãžã®æ åºãæå€§åããããšã«ããããã®å¹Žã®èª²çšæåŸãå€§å¹ ã«åæžã§ããŸããå¥ã®äŸãšããŠã¯ãçŸå°ã®çšæ³ã®äžã§é©æ Œã§ããå Žåãäžå®ã®åºæºãè¶ ããå»çè²»ã®æ§é€ãç³è«ããããšãæããããŸãã
2. çšå¶åªéå£åº§ã®æŽ»çš
éè·åå®ãæè²è²¯èåå®ãå»ç貯èåå®ãªã©ã®çšå¶åªéå£åº§ã¯ãç¹å®ã®ç®æšã®ããã«è²¯èããªããçšè² æ ã軜æžããã®ã«åœ¹ç«ã€çšå¶äžã®å©çãæäŸããŸãã
äŸïŒãªãŒã¹ãã©ãªã¢ã®èªå·±ç®¡çåã¹ãŒããŒã¢ãã¥ãšãŒã·ã§ã³ãã¡ã³ãïŒSMSFïŒã¯ãç¹ã«ç©ç«æéäžãæéãšæè³åçã«å¯ŸããŠçšå¶äžã®åªäœæ§ãæäŸããŸãã广çãªçšåæé©åã®ããã«ã¯ãæéãæè³æŠç¥ãåŒãåºãå¶éã«é¢ããã«ãŒã«ãçè§£ããããšãéèŠã§ãã
3. æŠç¥çãªæè³èšç»
æè³ã®æ§ææ¹æ³ã¯ãçšè² æ ã«å€§ããªåœ±é¿ãäžããå¯èœæ§ããããŸããå°æ¹åµãçšå¶åªéå£åº§ã§ä¿æãããé åœæ ªãªã©ãçšå¹çã®è¯ãæè³ãæ€èšããŠãã ããã
äŸïŒäžéšã®åœã§ã¯ããã£ãã¿ã«ã²ã€ã³çšãéåžžã®æåŸçšãããäœãå ŽåããããŸããäœããã£ãã¿ã«ã²ã€ã³çšçãå©çšããããã«è³ç£ã®å£²åŽææãæŠç¥çã«èª¿æŽããããšã§ãå€§å¹ ãªç¯çšã«ã€ãªããå¯èœæ§ããããŸãããŸããæè³ã®å Žæãèæ ®ããŠãã ãããç¹å®ã®è³ç£ãããäœãçšçã®ç®¡èœåºåã§ä¿æããããšïŒèš±å®¹ãããé¢é£ããèŠå¶ã«æºæ ããŠããå ŽåïŒã¯ãæå©ãªå ŽåããããŸãã
4. çšåäžã®å± äœå°ã®æé©å
çšåäžã®å± äœå°ã¯ãã©ã®åœãããªãã®æåŸã«èª²çšããæš©å©ãæã€ããæ±ºå®ããŸããå± äœå°ãæ éã«èšç»ããããšã§ãå šäœçãªçšè² æ ã軜æžã§ããå¯èœæ§ããããŸããããã¯ãè€æ°ã®åœã§ç掻ããåãå人ã«ç¹ã«é¢é£ããŸãã
äŸïŒç°ãªãåœã§å€ãã®æéãè²»ãããŠåãå人ã¯ãå管èœåºåã§ã®çšåäžã®å± äœå°ã決å®ããããã®ã«ãŒã«ãçè§£ããå¿ èŠããããŸããäºé課çšé²æ¢æ¡çŽã¯ãåãæåŸã«å¯ŸããŠè€æ°ã®åœã§èª²çšãããããšããã®ææžãæäŸããå ŽåããããŸããçšåäžã®å± äœå°ã®ç¶æ³ã倿ããçŽçšçŸ©åãæé©åããããã«ã¯ãçšåã¢ããã€ã¶ãŒã«çžè«ããããšãäžå¯æ¬ ã§ãã
äŒæ¥ã®ããã®çšåæé©åæŠç¥
äŒæ¥ã«ã¯ãããåºç¯ãªçšåæé©åæŠç¥ãå©çšå¯èœã§ãã以äžãå«ãŸããŸãïŒ
1. ç§»è»¢äŸ¡æ Œã®æé©å
ç§»è»¢äŸ¡æ Œãšã¯ãå€åœç±äŒæ¥å ã®é¢é£äºæ¥äœéã§ã®ååããµãŒãã¹ãç¥ç財ç£ã®äŸ¡æ Œèšå®ãæããŸããç§»è»¢äŸ¡æ Œãæé©åããããšã§ãå©çãããäœãçšçã®ç®¡èœåºåã«ç§»è»¢ããã®ã«åœ¹ç«ã¡ãŸãã
äŸïŒé«çšçåœãšäœçšçåœã«åäŒç€Ÿãæã€å€åœç±äŒæ¥ã¯ãç§»è»¢äŸ¡æ ŒãæŠç¥çã«èšå®ããŠãå©çã®å€§éšåãäœçšçã®ç®¡èœåºåã«é åããããšãã§ããŸããããã¯ãç§»è»¢äŸ¡æ Œãç¬ç«äŒæ¥éäŸ¡æ ŒïŒã€ãŸããéé¢é£è éã§è«æ±ãããäŸ¡æ ŒïŒãåæ ããããšãèŠæ±ããç§»è»¢äŸ¡æ Œçšå¶ã«æºæ ããŠè¡ãããªããã°ãªããŸããã
2. äºæ¥æ ç¹ã®ç«å°
äºæ¥æ ç¹ã®ç«å°ã¯ãçšè² æ ã«å€§ããªåœ±é¿ãäžããŸããæ¬ç€Ÿãè£œé æœèšããŸãã¯ç ç©¶éçºæŽ»åããæå©ãªçšå¶åªéæªçœ®ãããäœãçšçãæã€åœã«çœ®ãããšãæ€èšããŠãã ããã
äŸïŒå€ãã®åœãå€åœæè³ãèªèŽããããã«çšå¶åªéæªçœ®ãæäŸããŠããŸããäŸãã°ãäžéšã®åœã§ã¯ãç¹å®ã®ç£æ¥ãå°åãžã®æè³ã«å¯ŸããŠãã¿ãã¯ã¹ããªããŒãæ³äººçšçã®åŒãäžãããŸãã¯çšé¡æ§é€ãæäŸããŠããŸããæå©ãªçšå¶åªéæªçœ®ã®ããå Žæãéžæããããšã§ãå šäœçãªçšè² æ ãå€§å¹ ã«åæžã§ããŸãã
3. è² åµã®æ§æ
è² åµã®æ§ææ¹æ³ã¯ãçšè² æ ã«åœ±é¿ãäžããå¯èœæ§ããããŸããæ¯æå©æ¯ã¯ãã°ãã°çšæ§é€ã®å¯Ÿè±¡ãšãªããããåå ¥ã¯èª²çšæåŸãæžå°ãããããšãã§ããŸãããã ããå€ãã®åœã«ã¯éå°è³æ¬çšå¶ããããæ§é€ã§ããè² åµã®é¡ãå¶éããŠããããããããèæ ®ããããšãéèŠã§ãã
äŸïŒäŒæ¥ã¯ã芪äŒç€Ÿããåå ¥ãè¡ãããšã§äºæ¥è³éã調éã§ããŸãããã®åå ¥ã«å¯Ÿããæ¯æå©æ¯ã¯ãåäŒç€Ÿã®ç®¡èœåºåã§çšæ§é€ã®å¯Ÿè±¡ãšãªããèª²çšæåŸãæžå°ãããŸããããããå€ãã®åœã§ã¯ãè² åµè³æ¬æ¯çãé«ãããå Žåã«æ§é€ã§ãã婿¯ã®é¡ãå¶éããéå°è³æ¬çšå¶ããããŸãã
4. ç¥ç財ç£ïŒIPïŒã®ç®¡ç
ç¥ç財ç£ã®æåšå°ãšç®¡çã¯ãçšè² æ ã«å€§ããªåœ±é¿ãäžããå¯èœæ§ããããŸããIPãäœçšçã®ç®¡èœåºåã«çœ®ããã°ã«ãŒãå ã®ä»ã®äºæ¥äœã«ã©ã€ã»ã³ã¹äŸäžããããšãæ€èšããŠãã ããã
äŸïŒäŒæ¥ã¯ããã®ç¥ç財ç£ïŒäŸïŒç¹èš±ãåæšãèäœæš©ïŒãäœçšçã®ç®¡èœåºåã«ããåäŒç€Ÿã«ç§»è»¢ããããšãã§ããŸãããã®åŸãåäŒç€Ÿã¯ã°ã«ãŒãå ã®ä»ã®äºæ¥äœã«IPãã©ã€ã»ã³ã¹äŸäžãããã®äœ¿çšæãè«æ±ããŸãããã€ã€ãªãã£ã¯äœçšçã®ç®¡èœåºåã§ããäœãçšçã§èª²çšãããçµæãšããŠå€§å¹ ãªç¯çšã«ã€ãªãããŸãã
5. äŒæ¥åç·š
å䜵ãè²·åãã¹ãã³ãªããªã©ã®äŒæ¥åç·šã¯ãçšåäžã®ããžã·ã§ã³ãæé©åããããã«äœ¿çšã§ããŸãããããã®ååŒãæ éã«æ§ç¯ããããšã§ãé課çšçµç¹åç·šãç¹°è¶æ¬ æéããã®ä»ã®çšå¶äžã®å©çãæŽ»çšã§ããŸãã
äŸïŒäŒæ¥ã¯ãç¹°è¶æ¬ æéãæ±ããå¥ã®äŒç€Ÿãšå䜵ããããšãã§ããŸããåç¶äŒç€Ÿã¯ãã®åŸããããã®æ¬ æéã䜿çšããŠå°æ¥ã®èª²çšæåŸãçžæ®ºããå šäœçãªçšè² æ ã軜æžã§ããŸãããã ããå€ãã®åœã§ã¯ãæææš©ã®å€æŽåŸã«ç¹°è¶æ¬ æéã®äœ¿çšãå¶éããèŠåããããŸãã
çšåæé©åã«é¢ããéèŠãªèæ ®äºé
çšåæé©åã¯æçã§ããäžæ¹ã以äžã®èŠå ãèæ ®ããããšãäžå¯æ¬ ã§ãïŒ
1. çšæ³ãžã®æºæ
çšåæé©åæŠç¥ã¯ãé©çšããããã¹ãŠã®çšæ³ããã³èŠå¶ã«æºæ ããŠããªããã°ãªããŸãããæŠç¥ãåæ³çãã€å«ççã§ããããšã確èªããããã«ãè³æ Œã®ããçšåã¢ããã€ã¶ãŒããå°éçãªã¢ããã€ã¹ãæ±ããããšãéèŠã§ãã
2. å®äœãšçµæžç宿
å€ãã®åœã ããå®äœãçµæžç宿 ã«æ¬ ããçšåæé©åæŠç¥ã«å¯Ÿããç£èŠã匷ããŠããŸããæŠç¥ãçã®äºæ¥æŽ»åã«è£ä»ããããŠãããååŒã忥çã«æ£åœã§ããããšã確èªããŠãã ããã
3. éææ§ãšé瀺
çšååœå±ã«å¯ŸããŠãçšåæé©åæŠç¥ã«ã€ããŠéææ§ãä¿ã£ãŠãã ãããé¢é£ãããã¹ãŠã®æ å ±ãé瀺ããç°è°ãç³ãç«ãŠãããå Žåã«ã¯æŠç¥ãåŒè·ããæºåãããŠãã ãããæ å ±ã®éç€ºãæ ã£ãããæ»æçãªç§çšåé¿ã¹ããŒã ã«é¢äžããããããšã眰åãè©å€ã®æ¯æã«ã€ãªããå¯èœæ§ããããŸãã
4. OECDã®çšæºæµžé£ãšå©ç移転ïŒBEPSïŒãããžã§ã¯ã
OECDã®BEPSãããžã§ã¯ãã¯ãå€åœç±äŒæ¥ãçŽçšãåé¿ããããã«å©çãäœçšçã®ç®¡èœåºåã«ç§»è»¢ããã®ãé²ãããšãç®çãšããã€ãã·ã¢ããã§ããå€ãã®åœãBEPSã®å§åãèªåœã®çšæ³ã«å°å ¥ããŠããããããããã®å€æŽãšãããçšåæé©åæŠç¥ã«äžããæœåšçãªåœ±é¿ãèªèããããšãéèŠã§ãã
5. å°éå®¶ã®ã¢ããã€ã¹ãæ±ãã
çšæ³ã¯è€éã§åžžã«å€åããŠããŸããé©çšããããã¹ãŠã®æ³åŸãèŠå¶ãžã®æºæ ã確ä¿ããªããã广çãªçšåæé©åæŠç¥ãçå®ãã宿œããã®ã«åœ¹ç«ã€è³æ Œã®ããçšåã¢ããã€ã¶ãŒããå°éçãªã¢ããã€ã¹ãæ±ããããšãäžå¯æ¬ ã§ãã
äžçã®çšåç°å¢ãšåå
äžçã®çšåç°å¢ã¯ãã°ããŒããªãŒãŒã·ã§ã³ãæè¡ã®é²æ©ãå€åœç±äŒæ¥ã®çšåæ £è¡ã«å¯Ÿããç£èŠã®åŒ·åãªã©ã®èŠå ã«ãã£ãŠãåžžã«é²åããŠããŸãã
1. çšåéææ§ã®åäž
è±çšãç§çšåé¿ãšæŠãããã«ãååœãäºãã«çšåæ å ±ã亀æãããªã©ãçšåéææ§ãé«ããåŸåã匷ãŸã£ãŠããŸããå ±éå ±ååºæºïŒCRSïŒãå€åœå£åº§çšåã³ã³ãã©ã€ã¢ã³ã¹æ³ïŒFATCAïŒãªã©ã®ã€ãã·ã¢ããã«ãããè³ç£ããªãã·ã§ã¢ã«é ãããšãããå°é£ã«ãªã£ãŠããŸãã
2. ããžã¿ã«èª²çš
ããžã¿ã«çµæžã®å°é ã¯ãçšååœå±ã«æ°ããªèª²é¡ããããããŸãããå€ãã®åœããããžã¿ã«ãµãŒãã¹çšã®å°å ¥ããããžã¿ã«æŽ»åããçããå©çãææããããã«æ¢åã®çšèŠåãä¿®æ£ãããªã©ãããžã¿ã«äŒæ¥ã«èª²çšããæ¹æ³ã暡玢ããŠããŸãã
3. å®äœãžã®çŠç¹
çšååœå±ã¯ãååŒã®æ³ç圢åŒã ãã§ãªãããã®å®äœã«ãŸããŸãçŠç¹ãåœãŠãããã«ãªã£ãŠããŸããããã¯ãçšåæé©åæŠç¥ãçã®äºæ¥æŽ»åã«ãã£ãŠè£ä»ããããååŒã忥çã«æ£åœã§ãªããã°ãªããªãããšãæå³ããŸãã
4. ç°å¢çš
ç°å¢çšãžã®é¢å¿ãé«ãŸã£ãŠãããååœã¯ççŽ æåºãæ±æããã®ä»ã®ç°å¢ã«æå®³ãªæŽ»åã«çšéã課ããŠããŸãããããã®çšéã¯ãäŒæ¥ãå人ãããæç¶å¯èœãªæ £è¡ãæ¡çšããããšã奚å±ããããã«èšèšãããŠããŸãã
çµè«
çšåæé©åã¯ãã°ããŒãã«åããäžçã§äºæ¥ãè¡ãå人ãšäŒæ¥ã®äž¡æ¹ã«ãšã£ãŠã財åèšç»ã®éèŠãªåŽé¢ã§ããå©çšå¯èœãªæŠç¥ãçè§£ãããã®ã¬ã€ãã§è°è«ãããéèŠãªèŠçŽ ãèæ ®ããããšã«ãããåœéçãªèŠå¶ãéµå®ããªãããåæ³çã«çšè² æ ãæå°éã«æããããšãã§ããŸãã
çšæ³ã¯è€éã§åžžã«å€åããŠããããšãå¿ããªãã§ãã ãããããªãã®ç¹å®ã®ç¶æ³ã«åããã广çãªçšåæé©åæŠç¥ãçå®ãã宿œããããã«ã¯ãè³æ Œã®ããçšåã¢ããã€ã¶ãŒããå°éçãªã¢ããã€ã¹ãæ±ããããšãäžå¯æ¬ ã§ãã
çšåæé©åã«å¯ŸããŠç©æ¥µçãã€æ å ±ã«åºã¥ããã¢ãããŒãããšãããšã§ãåçæ§ãé«ãããã£ãã·ã¥ãããŒãæ¹åããå¯ã®èç©ãå éãããæçµçã«ã¯è²¡åç®æšãããè¿ éã«éæããããšãã§ããŸãã
å 責äºé ïŒãã®ã¬ã€ãã¯æ å ±æäŸã®ã¿ãç®çãšããŠãããçšåã¢ããã€ã¹ãæ§æãããã®ã§ã¯ãããŸãããçšéã«é¢ããæ±ºå®ãäžãåã«ãè³æ Œã®ããçšåã¢ããã€ã¶ãŒã«ãçžè«ãã ããã