{"id":94,"date":"2011-11-03T10:59:40","date_gmt":"2011-11-03T01:59:40","guid":{"rendered":"http:\/\/tsubouchi.sakura.ne.jp\/?p=94"},"modified":"2022-07-28T16:07:49","modified_gmt":"2022-07-28T07:07:49","slug":"%e7%a5%9e%e9%a2%a8%e9%80%a3%e9%96%a2%e9%80%a3%e6%96%87%e7%8c%ae","status":"publish","type":"post","link":"https:\/\/tsubouchitakahiko.com\/?p=94","title":{"rendered":"\u795e\u98a8\u9023\u95a2\u9023\u6587\u732e"},"content":{"rendered":"

\u66f8\u7c4d<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u8457\u8005<\/span><\/th>\n\u66f8\u7c4d\u5199\u771f<\/span><\/th>\n\u66f8\u540d<\/span><\/th>\n\u51fa\u7248\u793e<\/span><\/th>\n\u51fa\u7248\u5e74<\/span><\/th>\n<\/tr>\n
\n\u5357\u826f\u8f14\n<\/td>\n\n\u3000\n<\/td>\n\n\u80a5\u5f8c\u5fa1\u4e00\u65b0\u2500\u795e\u3005\u306e\u7fa4<\/a>\n<\/td>\n\n\u718a\u65e5\u51fa\u7248\n<\/td>\n\n2021\u5e7412\u6708\n<\/td>\n<\/tr>\n
\n\u6e21\u8fba\u4eac\u4e8c<\/td>\n\"\"<\/a><\/td>\n\u795e\u98a8\u9023\u3068\u305d\u306e\u6642\u4ee3<\/a><\/td>\n\u6d0b\u6cc9\u793e\n<\/td>\n\n2006\n<\/td>\n<\/tr>\n
\n\u5c71\u672c\u5dcc<\/td>\n\"\"<\/a><\/td>\n\u718a\u672c\u30fb\u53cd\u4e71\u306e\u7cfb\u8b5c<\/a><\/td>\n\u66f8\u8086\u4f83\u4f83\u623f<\/td>\n2003<\/td>\n<\/tr>\n
\u795e\u8c37\u4fca\u53f8<\/td>\n\u3000<\/td>\n\u6b66\u3092\u8003\u3078\u308b<\/td>\n\u8466\u66f8\u623f<\/td>\n1990<\/td>\n<\/tr>\n
\u6797\u6afb\u5712\u8457\u3001\u5152\u7389\u4e80\u592a\u90ce\u7de8\u7e82<\/td>\n\u3000<\/td>\n\u6afb\u5712\u5148\u751f\u907a\u7a3f<\/td>\n\u9752\u6f6e\u793e<\/td>\n1981<\/td>\n<\/tr>\n
\u5fb3\u6c38\u771f\u4e00\u90ce<\/td>\n\u3000<\/td>\n\u660e\u6cbb\u53db\u81e3\u4f1d<\/td>\n\u6bce\u65e5\u65b0\u805e\u793e<\/td>\n1981<\/td>\n<\/tr>\n
\u6797\u685c\u5712\u767e\u5341\u5e74\u8a18\u5ff5\u9855\u5f70\u4f1a<\/td>\n\u3000<\/td>\n\u5de8\u4eba\u6797\u685c\u5712<\/td>\n\u6797\u685c\u5712\u767e\u5341\u5e74\u8a18\u5ff5\u9855\u5f70\u4f1a<\/td>\n1981<\/td>\n<\/tr>\n
\u5fb3\u5bcc\u8607\u5cf0\u8457\u3001\u5e73\u6cc9\u6f84\u6821\u8a02<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u306e\u4e8b\u5909\u7bc7<\/td>\n\u8b1b\u8ac7\u793e<\/td>\n1980<\/td>\n<\/tr>\n
\u6edd\u53e3\u5eb7\u5f66\u4ed6\u8457<\/td>\n\u3000<\/td>\n\u58eb\u65cf\u306e\u53cd\u4e71<\/td>\n\u5c0f\u5b66\u9928<\/td>\n1977<\/td>\n<\/tr>\n
\u6e21\u8fba\u4eac\u4e8c<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3068\u305d\u306e\u6642\u4ee3<\/td>\n\u8466\u66f8\u623f<\/td>\n1977<\/td>\n<\/tr>\n
\u5742\u7530\u5927<\/td>\n\u3000<\/td>\n\u5c0f\u6960\u3068\u795e\u98a8\u9023<\/td>\n\u8607\u9e93\u793e<\/td>\n1977<\/td>\n<\/tr>\n
\u77f3\u539f\u919c\u7537<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u8840\u6d99\u53f2<\/a><\/td>\n\u5927\u548c\u5b66\u82b8\u56f3\u66f8<\/td>\n1977<\/td>\n<\/tr>\n
\u6728\u6751\u90a6\u821f\u8457\u3001\u795e\u8c37\u4fca\u53f8\u8a33\u6ce8<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u30fb\u8840\u53f2<\/td>\n\u5927\u6771\u587e\u51fa\u7248\u90e8<\/td>\n1976<\/td>\n<\/tr>\n
\u5927\u9688\u4e09\u597d<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u8e76\u8d77<\/td>\n\u65b0\u4eba\u7269\u5f80\u6765\u793e<\/td>\n1975<\/td>\n<\/tr>\n
\u68ee\u5ddd\u54f2\u90ce<\/td>\n\u3000<\/td>\n\u65e5\u672c\u53db\u4e71\u53f2 : \u795e\u98a8\u9023\u8e76\u8d77\u304b\u3089\u4e09\u5cf6\u4e8b\u4ef6\u307e\u3067<\/td>\n\u65b0\u4eba\u7269\u5f80\u6765\u793e<\/td>\n1975<\/td>\n<\/tr>\n
\u6885\u539f\u5317\u660e\u7de8<\/td>\n\u3000<\/td>\n\u8fd1\u4e16\u66b4\u52d5\u53cd\u9006\u5909\u4e71\u53f2<\/td>\n\u6d77\u71d5\u66f8\u623f<\/td>\n1973<\/td>\n<\/tr>\n
\u5927\u9688\u4e09\u597d<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023 : \u795e\u306a\u304c\u3089\u306e\u6c7a\u8d77<\/td>\n\u65e5\u672c\u6559\u6587\u793e<\/td>\n1971<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u5b9f\u8a18<\/a><\/td>\n\u65b0\u4eba\u7269\u5f80\u6765\u793e<\/td>\n1971<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b\u7de8\u96c6<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u7814\u7a76 : \u795e\u98a8\u9023\u4e5d\u5341\u5e74\u8a18\u5ff5<\/td>\n\u65e5\u672c\u8ac7\u7fa9\u793e<\/td>\n1966<\/td>\n<\/tr>\n
\u5fb3\u5bcc\u732a\u4e00\u90ce<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u306e\u4e8b\u5909\u7bc7<\/td>\n\u8fd1\u4e16\u65e5\u672c\u56fd\u6c11\u53f2\u520a\u884c\u4f1a<\/td>\n1962<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b\u7de8\u8457<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u70c8\u58eb\u907a\u6587\u96c6<\/td>\n\u7b2c\u4e00\u51fa\u7248\u5354\u4f1a<\/td>\n1944<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3068\u5960\u6518\u7cbe\u795e<\/td>\n\u5927\u65e5\u672c\u7ffc\u8d0a\u58ef\u5e74\u5718\u672c\u90e8<\/td>\n1943<\/td>\n<\/tr>\n
\u5341\u4e00\u8c37\u7fa9\u4e09\u90ce<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3000\u4e0b\u5dfb<\/td>\n\u6587\u677e\u5802\u66f8\u5e97<\/td>\n1943<\/td>\n<\/tr>\n
\u5341\u4e00\u8c37\u7fa9\u4e09\u90ce<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3000\u4e2d\u5dfb<\/td>\n\u6587\u677e\u5802\u66f8\u5e97<\/td>\n1943<\/td>\n<\/tr>\n
\u5341\u4e00\u8c37\u7fa9\u4e09\u90ce<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3000\u4e0a\u5dfb<\/td>\n\u6587\u677e\u5802\u66f8\u5e97<\/td>\n1943<\/td>\n<\/tr>\n
\u68ee\u672c\u5fe0<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u306e\u3053\u3053\u308d<\/td>\n\u56fd\u6c11\u8a55\u8ad6\u793e<\/td>\n1942<\/td>\n<\/tr>\n
\u77f3\u539f\u919c\u7537<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u8840\u6d99\u53f2<\/td>\n\u5927\u65e5\u793e<\/td>\n1935<\/td>\n<\/tr>\n
\u5341\u4e00\u8c37\u7fa9\u4e09\u90ce<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3000\u4e0b<\/td>\n\u4e2d\u592e\u516c\u8ad6\u793e<\/td>\n1934<\/td>\n<\/tr>\n
\u5341\u4e00\u8c37\u7fa9\u4e09\u90ce<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3000\u4e0a<\/td>\n\u4e2d\u592e\u516c\u8ad6\u793e<\/td>\n1934<\/td>\n<\/tr>\n
\u5927\u576a\u8349\u4e8c\u90ce<\/td>\n\u3000<\/td>\n\u5d50\u306e\u6642\u4ee3\u660e\u6cbb\u4e5d\u5e74 : \u795e\u98a8\u9023\u30fb\u79cb\u6708\u9ee8\u30fb\u524d\u539f\u9ee8<\/td>\n\u5927\u540c\u9928\u66f8\u5e97<\/td>\n1932<\/td>\n<\/tr>\n
\u798f\u672c\u65e5\u5357<\/td>\n\u3000<\/td>\n\u6e05\u6559\u5f92\u795e\u98a8\u9023<\/td>\n\u5b9f\u696d\u4e4b\u65e5\u672c\u793e<\/td>\n1916<\/td>\n<\/tr>\n
\u539f\u7530\u6771\u5dde<\/td>\n\u3000<\/td>\n\u795e\u98a8\u9023\u3000\u4e0a<\/td>\n\u9686\u6587\u9928<\/td>\n1911<\/td>\n<\/tr>\n
\u5c0f\u65e9\u5ddd\u79c0\u96c4<\/td>\n\u3000<\/td>\n\u8840\u53f2\u718a\u672c\u656c\u795e\u515a<\/td>\n\u9686\u6587\u9928<\/td>\n1910<\/td>\n<\/tr>\n
\u6a4b\u722a\u8cab\u4e00\u7de8\u8f2f\u3001\u8fd1\u85e4\u572d\u9020\u6821\u95b2<\/td>\n\u3000<\/td>\n\u8fd1\u4e16\u56db\u6226\u7d00\u805e\u3000\u4e0b<\/td>\n\u5742\u4e0a\u534a\u4e03<\/td>\n1878<\/td>\n<\/tr>\n
\u6a4b\u722a\u8cab\u4e00\u7de8\u8f2f\u3001\u8fd1\u85e4\u572d\u9020\u6821\u95b2<\/td>\n\u3000<\/td>\n\u8fd1\u4e16\u56db\u6226\u7d00\u805e\u3000\u4e2d<\/td>\n\u5742\u4e0a\u534a\u4e03<\/td>\n1878<\/td>\n<\/tr>\n
\u6a4b\u722a\u8cab\u4e00\u7de8\u8f2f\u3001\u8fd1\u85e4\u572d\u9020\u6821\u95b2<\/td>\n\u3000<\/td>\n\u8fd1\u4e16\u56db\u6226\u7d00\u805e\u3000\u4e0a<\/td>\n\u5742\u4e0a\u534a\u4e03<\/td>\n1878<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/center><\/p>\n

\n

\u96d1\u8a8c\u8ad6\u6587\u30fb\u8a18\u4e8b<\/span><\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u8457\u8005<\/span><\/th>\n\u30bf\u30a4\u30c8\u30eb<\/span><\/th>\n\u96d1\u8a8c\u540d<\/span><\/th>\n\u5dfb\u30fb\u53f7<\/span><\/th>\n\u767a\u884c\u65e5<\/span><\/th>\n<\/tr>\n
\u6b66\u85e4\u8aa0<\/td>\n\u8fd1\u4ee3\u8b66\u5bdf\u306e\u6e90\u6d41–\u52d5\u4e71\u306e\u306a\u304b\u306e\u8b66\u5bdf\u5b98\u305f\u3061(11)\u795e\u98a8\u9023\u306e\u4e71<\/td>\nValiant<\/td>\n24(8) (\u901a\u53f7 275)<\/td>\n2006\u5e748\u6708<\/td>\n<\/tr>\n
\u6b66\u85e4\u8aa0<\/td>\n\u8fd1\u4ee3\u8b66\u5bdf\u306e\u6e90\u6d41–\u52d5\u4e71\u306e\u306a\u304b\u306e\u8b66\u5bdf\u5b98\u305f\u3061(10)\u795e\u98a8\u9023\u306e\u4e71<\/td>\nValiant<\/td>\n24(7) (\u901a\u53f7 274)<\/td>\n2006\u5e747\u6708<\/td>\n<\/tr>\n
\u6b66\u85e4\u8aa0<\/td>\n\u8fd1\u4ee3\u8b66\u5bdf\u306e\u6e90\u6d41–\u52d5\u4e71\u306e\u306a\u304b\u306e\u8b66\u5bdf\u5b98\u305f\u3061(9)\u795e\u98a8\u9023\u306e\u4e71<\/td>\nValiant<\/td>\n24(6) (\u901a\u53f7 273)<\/td>\n2006\u5e746\u6708<\/td>\n<\/tr>\n
\u6b66\u85e4\u8aa0<\/td>\n\u8fd1\u4ee3\u8b66\u5bdf\u306e\u6e90\u6d41–\u52d5\u4e71\u306e\u306a\u304b\u306e\u8b66\u5bdf\u5b98\u305f\u3061(8)\u795e\u98a8\u9023\u306e\u4e71<\/td>\nValiant<\/td>\n24(5) (\u901a\u53f7 272)<\/td>\n2006\u5e745\u6708<\/td>\n<\/tr>\n
\u3000<\/td>\nTAX TIDBIT \u6a2a\u4e95\u5c0f\u6960\u30fb\u795e\u98a8\u9023\u30fb\u897f\u90f7<\/td>\nInternational taxation<\/td>\n23(7) (\u901a\u53f7 267)<\/td>\n2003\u5e747\u6708<\/td>\n<\/tr>\n
\u5bae\u5d0e\u6b63\u5f18<\/td>\n\u4e09\u5cf6\u7531\u7d00\u592b\u2033\u4ee5\u5f8c\u2033-6-\u5954\u99ac\u3068\u795e\u98a8\u9023\u306e\u4e71<\/td>\n\u81ea\u7531<\/td>\n40(8)<\/td>\n1998\u5e748\u6708<\/td>\n<\/tr>\n
\u4f50\u85e4\u79c0\u90ce<\/td>\n\u5370\u7dac\u7d00\u4f1d\u9332–\u6b74\u53f2\u7e54\u308a\u306a\u3059\u5b98\u5236\u306e\u5909\u9077(15)\u718a\u672c\u795e\u98a8\u9023\u306e\u4e71<\/td>\n\u5730\u65b9\u8ca1\u52d9<\/td>\n523<\/td>\n1997\u5e7412\u6708<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b<\/td>\n\u795e\u98a8\u9023\u8cc7\u6599\u9928(\u8ca1\u56e3\u30fb\u6b74\u53f2) (\u718a\u672c\u770c\u306e\u535a\u7269\u9928<\u7279\u96c6>)<\/td>\n\u535a\u7269\u9928\u7814\u7a76<\/td>\n15(8)<\/td>\n1980\u5e748\u6708<\/td>\n<\/tr>\n
\u4e0a\u7530\u6e80\u5b50<\/td>\n\u718a\u672c\u30d0\u30f3\u30c9\u30fb\u795e\u98a8\u9023\u30fb\u897f\u5357\u6226\u4e89\u95a2\u4fc2\u6587\u732e\u76ee\u9332(\u8cc7\u6599\u30ce\u30fc\u30c8)<\/td>\n\u718a\u672c\u53f2\u5b66<\/td>\n51<\/td>\n1978\u5e7411\u6708<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b<\/td>\n\u300c\u5954\u99ac\u300d\u3068\u795e\u98a8\u9023<\/td>\n\u65e5\u672c\u53ca\u65e5\u672c\u4eba<\/td>\n1499<\/td>\n1971\u5e747\u6708<\/td>\n<\/tr>\n
\u8352\u6728\u7cbe\u4e4b<\/td>\n\u795e\u98a8\u9023\u3068\u306f\u4f55\u3067\u3042\u3063\u305f\u306e\u304b<\/td>\n\u4e2d\u592e\u516c\u8ad6<\/td>\n86(5)<\/td>\n1971\u5e744\u6708<\/td>\n<\/tr>\n
\u672c\u7530\u5553\u5409\u4ed6<\/td>\n\u795e\u98a8\u9023\u4ee5\u6765<\/td>\n\u601d\u60f3\u306e\u79d1\u5b66. \u7b2c5\u6b21<\/td>\n9<\/td>\n1962\u5e7412\u6708<\/td>\n<\/tr>\n
\u6f6e\u7530\u6717<\/td>\n\u963f\u90e8\u4ee5\u5e7e\u5b50\u306e\u6700\u671f–\u795e\u98a8\u9023\u8840\u6d99\u53f2\u306e\u3046\u3061<\/td>\n\u5171\u6e08\u65b0\u5831<\/td>\n2(8)<\/td>\n1961\u5e748\u6708<\/td>\n<\/tr>\n
\u6a4b\u5ddd\u6587\u4e09<\/td>\n\u5931\u308f\u308c\u305f\u6012\u308a–\u795e\u98a8\u9023\u306e\u3053\u3068\u306a\u3069<\/td>\n\u601d\u60f3\u306e\u79d1\u5b66. \u7b2c4\u6b21<\/td>\n15<\/td>\n1960\u5e743\u6708<\/td>\n<\/tr>\n
\u68ee\u672c\u5fe0<\/td>\n\u660e\u6cbb\u4e5d\u5e74\u306e\u4fe1\u4ef0\u5ba3\u8a00–\u300c\u795e\u98a8\u9023\u300d\u306f\u4e00\u7a2e\u306e\u5b97\u6559\u6226\u4e89\u3060\u3064\u305f<\/td>\n\u30cb\u30e5\u30fc\u30a8\u30a4\u30b8<\/td>\n5(8)<\/td>\n1953\u5e748\u6708<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/center><\/p>\n","protected":false},"excerpt":{"rendered":"

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