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class=\"wp-block-paragraph\"><strong>\u3010\u8a2d\u4f8b\u3011<\/strong><\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\"><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><br>B\u793e\u306fA\u793e\u304b\u3089\u4ed5\u5165\u308c\u305f\u969b\u306bA\u793e\u306e\u5229\u76ca\u304c\u4e57\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001A\u793e\u304c\u8ca9\u58f2\u6642\u306b\u3044\u304f\u3089\u5229\u76ca\u3092\u4e57\u305b\u308b\u304b\u306b\u3088\u3063\u3066\u5229\u76ca\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A\u793e\u304b\u3089B\u793e\u306b1\u672c80\u5186\u3067\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001A\u793e\u306e\u5229\u76ca\u306f80-50\uff1d<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">30\u5186<\/mark><\/strong>\u3001B\u793e\u306e\u5229\u76ca\u306f200-80\uff1d<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color 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class=\"wp-block-list\">\n<li><strong>\u72ec\u2f74\u4fa1\u683c\u2f50\u6e96\u6cd5<\/strong><\/li>\n\n\n\n<li><strong>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5<\/strong><\/li>\n\n\n\n<li><strong>\u539f\u4fa1\u57fa\u6e96\u6cd5<\/strong><\/li>\n\n\n\n<li><strong>\u5229\u76ca\u5206\u5272\u6cd5\uff08\u2f50\u8f03\u5229\u76ca\u5206\u5272\u6cd5\u30fb\u5bc4\u4e0e\u5ea6\u5229\u76ca\u5206\u5272\u6cd5\u30fb\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306e\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3082\u5b9f\u614b\u3092\u9069\u5207\u306b\u793a\u3055\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u5834\u5408\u3001\u3053\u308c\u4ee5\u5916\u306e\u7b97\u51fa\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\uff08\u540c\u67614\u9805\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u65e5\u672c\u3067\u306f\u4e0a\u8a18\u3068\u540c\u69d8\u306e\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u3092\u53d6\u3063\u3066\u3044\u308b\u307b\u304b\u3001\u4ee4\u548c\u5143\u5e74\u5ea6\u3088\u308a<strong>DCF\uff08Discounted Cash Flow\uff09\u6cd5<\/strong>\u306b\u3088\u308b\u65b9\u6cd5\u3082\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u300eBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u4fa1\u5024\u5275\u9020\u306e\u2f00\u81f4\u300d\u300f\u306e\u4e00\u74b0\u3067\u3042\u308a\u3001\u4eca\u5f8cUAE\u3067\u3082BEPS\u304c\u53d6\u308a\u5165\u308c\u3089\u308c\u3066\u3044\u304f\u306b\u3064\u308c\u3066\u63a1\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u95a2\u9023\u5f53\u4e8b\u8005\u53ca\u3073\u95a2\u9023\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306a<strong>\u300c\u95a2\u9023\u5f53\u4e8b\u8005\u300d\u300c\u95a2\u4fc2\u8005\u300d<\/strong>\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4fa1\u683c\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u6a29\u9650\u304c\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br>\u305d\u308c\u3067\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u95a2\u4fc2\u8005\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u8005\u304c\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u306e\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7bc4\u56f2\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c35\u6761\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e\u6761\u4ef6\u306e\u5c11\u306a\u304f\u3068\u30821\u3064\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u95a2\u9023\u5f53\u4e8b\u8005\uff08Related Parties\uff09<\/mark><\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u56db\u89aa\u7b49\u4ee5\u5185\u306e\u8840\u65cf\u307e\u305f\u306f\u7cfb\u5217\u95a2\u4fc2\u306b\u3042\u308b\u81ea\u7136\u4eba\uff08\u990a\u5b50\u7e01\u7d44\u3084\u5f8c\u898b\u4eba\u3082\u542b\u307e\u308c\u308b\uff09<\/li>\n\n\n\n<li>\u81ea\u7136\u4eba\u304a\u3088\u3073\u6cd5\u4eba\u3067\u3001\u81ea\u7136\u4eba\u304c\uff08\u5358\u72ec\u3067\u3001\u307e\u305f\u306f\u95a2\u4fc2\u8005\u3092\u901a\u3058\u3066\uff09\u76f4\u63a5\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u6cd5\u4eba\u3092\u6240\u6709\u3057\u3066\u3044\u308b\uff08\u3059\u306a\u308f\u3061\u3001<strong>50\uff05\u4ee5\u4e0a\u306e\u6301\u5206\u3092\u6709\u3057\u3066\u3044\u308b<\/strong>\uff09\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u81ea\u7136\u4eba\uff08\u5358\u72ec\u3067\u3042\u308b\u304b\u3001\u95a2\u4fc2\u8005\u3068\u5171\u306b\u3042\u308b\u304b\u3092\u554f\u308f\u306a\u3044\uff09\u304c\u6cd5\u4eba\u3092\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b<strong>\u652f\u914d<\/strong>\u3057\u3066\u3044\u308b\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u6cd5\u4eba\u304c2\u3064\u4ee5\u4e0a\u3042\u308a\u3001\u305d\u306e\u3046\u3061\u306e1\u3064\u306e\u6cd5\u4eba\u304c\uff08\u5358\u72ec\u3067\u3001\u307e\u305f\u306f\u305d\u306e\u95a2\u4fc2\u8005\u3068\u3068\u3082\u306b\uff09\u4ed6\u306e\u6cd5\u4eba\u3092\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u6240\u6709\u3057\u3066\u3044\u308b\uff08\u3059\u306a\u308f\u3061\u3001<strong>50\uff05\u4ee5\u4e0a\u306e\u6301\u5206\u3092\u6709\u3057\u3066\u3044\u308b<\/strong>\uff09\u5834\u5408\u3002<\/li>\n\n\n\n<li>\u6cd5\u4eba\u304c\uff08\u5358\u72ec\u3067\u3042\u308b\u304b\u95a2\u4fc2\u8005\u3068\u306e\u95a2\u4fc2\u3067\u3042\u308b\u304b\u3092\u554f\u308f\u305a\uff09\u3001\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u4ed6\u306e\u6cd5\u4eba\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b<strong>50\uff05\u4ee5\u4e0a\u306e\u6240\u6709\u6a29\u3092\u6709\u3059\u308b\u8005<\/strong>\u3001\u307e\u305f\u306f2\u3064\u4ee5\u4e0a\u306e\u6cd5\u4eba\u3092<strong>\u652f\u914d<\/strong>\u3059\u308b\u8005<\/li>\n\n\n\n<li>\u500b\u4eba\u304a\u3088\u3073\u305d\u306e\u6052\u4e45\u7684\u65bd\u8a2d<\/li>\n\n\n\n<li>\u6cd5\u4eba\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u30d1\u30fc\u30c8\u30ca\u30fc<\/li>\n\n\n\n<li>\u4fe1\u8a17\u307e\u305f\u306f\u8ca1\u56e3\u306e\u53d7\u8a17\u8005\u3001\u8a2d\u7acb\u8005\u3001\u8a2d\u5b9a\u8005\u3001\u53d7\u76ca\u8005\u3001\u304a\u3088\u3073\u305d\u308c\u3089\u306e\u95a2\u4fc2\u8005<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u3053\u3053\u3067\u8a18\u8f09\u3059\u308b<strong>\u300c\u652f\u914d\u300d<\/strong>\u3068\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed6\u306e\u6cd5\u4eba\u306e\u8b70\u6c7a\u6a29\u309250\uff05\u4ee5\u4e0a\u4fdd\u6709\u3059\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u6cd5\u4eba\u306e\u53d6\u7de0\u5f79\u4f1a\u306e50\uff05\u4ee5\u4e0a\u306e\u69cb\u6210\u3092\u6c7a\u5b9a\u3067\u304d\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u6cd5\u4eba\u306e\u5229\u76ca\u306e50\uff05\u4ee5\u4e0a\u3092\u5f97\u308b\u6a29\u5229\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u6cd5\u4eba\u306e\u696d\u52d9\u304a\u3088\u3073\u4e8b\u696d\u904b\u55b6\u306b\u5bfe\u3057\u3066\u91cd\u8981\u306a\u5f71\u97ff\u529b\u3092\u884c\u4f7f\u3059\u308b\u80fd\u529b\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c36\u6761\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e\u6761\u4ef6\u306e\u5c11\u306a\u304f\u3068\u30821\u3064\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u95a2\u4fc2\u8005\uff08Connected Persons\uff09<\/mark><\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6cd5\u4eba\u306e\u30aa\u30fc\u30ca\u30fc\uff08\u682a\u4e3b\uff09<\/li>\n\n\n\n<li>\u6cd5\u4eba\u306e\u53d6\u7de0\u5f79\u307e\u305f\u306f\u5f79\u54e1<\/li>\n\n\n\n<li>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306e4\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf\u307e\u305f\u306f\u305d\u306e\u95a2\u4fc2\u8005<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3057\u3066\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5b9a\u306e\u53ce\u76ca\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u65e8\u306e\u6587\u66f8\uff08\u3059\u306a\u308f\u3061\u3001\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u3068\u30ed\u30fc\u30ab\u30eb\u30fb\u30d5\u30a1\u30a4\u30eb\uff09\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u6cd5\u4eba\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\">\u30de\u30b9\u30bf\u30fc\u30fb\u30d5\u30a1\u30a4\u30eb\u304a\u3088\u3073\u30ed\u30fc\u30ab\u30eb\u30fb\u30d5\u30a1\u30a4\u30eb\u306b\u8a18\u8f09\u3055\u308c\u308b\u5185\u5bb9\u306b\u95a2\u3057\u3066\u306f\u307e\u3060\u5177\u4f53\u7684\u306b\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u516c\u958b\u5354\u8b70\u6587\u66f8\u306e\u4e00\u90e8\u3068\u3057\u3066MoF\uff08Ministry of Finance, \u8ca1\u52d9\u7701\uff09\u304c\u4ee5\u524d\u306b\u958b\u793a\u3057\u305f\u60c5\u5831\u306b\u3088\u308c\u3070\u3001\u305d\u306e\u8981\u4ef6\u306fOECD\u306e\u57fa\u6e96\u306b\u307b\u307c\u6cbf\u3063\u305f\u3082\u306e\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p 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