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1.\u56fd\u7a0e\u5e81\u304c\u6d77\u5916\u8cc7\u7523\u306e\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\uff13\u901a\u308a\u306e\u65b9\u6cd5<\/strong><\/h2>\n\n\n\n

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1-1.\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db(\u5916\u56fd\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u5165\u624b)<\/strong><\/h3>\n\n\n\n

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\n
\"\"<\/figure>\n<\/div>\n\n\n

\u3010\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30ec\u30dd\u30fc\u30c82023 p.44\u3011<\/p>\n\n\n\n

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1-1-1.\u5171\u901a\u5831\u544a\u57fa\u6e96(CRS)\u306b\u57fa\u3065\u304f\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db<\/h4>\n\n\n\n

\u5916\u56fd\u306e\u91d1\u878d\u6a5f\u95a2\u7b49\u3092\u5229\u7528\u3057\u305f\u56fd\u969b\u7684\u306a\u8131\u7a0e\u3084\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u3001OECD\u306b\u304a\u3044\u3066\u3001\u975e\u5c45\u4f4f\u8005\u306e\u91d1\u878d\u53e3\u5ea7\u60c5\u5831(\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u53e3\u5ea7\u6b8b\u9ad8\u306a\u3069)\u3092\u7a0e\u52d9\u5f53\u5c40\u9593\u3067\u5b9a\u671f\u7684\u306b\u4ea4\u63db\u3059\u308b\u305f\u3081\u306e\u56fd\u969b\u57fa\u6e96\u3067\u3042\u308b\u300c\u5171\u901a\u5831\u544a\u57fa\u6e96(CRS\uff1aCommon Reporting Standard)\u300d\u304c\u7b56\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6211\u304c\u56fd\u3082\u3053\u306e\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304d\u3001\u8af8\u5916\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9593\u3067\u60c5\u5831\u4ea4\u63db\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u53d7\u9818\u3057\u305f\u60c5\u5831\u306e\u8cc7\u7523\u6b8b\u9ad8\u306e\u5897\u6e1b\u7b49\u306b\u3082\u7740\u76ee\u3057\u3001\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u3084\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306a\u3069\u305d\u306e\u4ed6\u306e\u8cc7\u6599\u60c5\u5831\u7b49\u3068\u4f75\u305b\u3066\u5206\u6790\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u6d77\u5916\u306b\u3042\u308b\u91d1\u878d\u8cc7\u7523\u304a\u3088\u3073\u305d\u3053\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u3001\u8ab2\u7a0e\u4e0a\u554f\u984c\u306e\u3042\u308b\u6d77\u5916\u53d6\u5f15\u306e\u628a\u63e1\u30fb\u89e3\u660e\u306a\u3069\u306b\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

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\u30fbCRS\u60c5\u5831\u306b\u3088\u308a\u3001\u6d77\u5916\u306e\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u9810\u91d1\u53e3\u5ea7\u3092\u628a\u63e1\u3057\u3001\u305d\u306e\u9810\u91d1\u53e3\u5ea7\u3068\u3001\u8abf\u67fb\u3067\u65b0\u305f\u306b\u628a\u63e1\u3057\u305f\u6d77\u5916\u306e\u4e0d\u52d5\u7523\u304c\u7533\u544a\u6f0f\u308c\u3068\u306a\u3063\u3066\u3044\u305f\u4e8b\u5b9f\u3092\u628a\u63e1
\u30fbCRS\u60c5\u5831\u306b\u3088\u308a\u3001\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u304c\u6d77\u5916\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u9810\u91d1\u53e3\u5ea7\u306b\u591a\u984d\u306e\u6b8b\u9ad8\u304c\u3042\u308b\u3053\u3068\u3092\u628a\u63e1\u3057\u3001\u53d7\u53d6\u624b\u6570\u6599\u3092\u6d77\u5916\u306e\u500b\u4eba\u540d\u7fa9\u53e3\u5ea7\u3067\u56de\u53ce\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53ce\u5165\u304b\u3089\u9664\u5916\u3057\u3066\u3044\u305f\u4e8b\u5b9f\u3092\u628a\u63e1<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

\u3010\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30ec\u30dd\u30fc\u30c82023 p.44\u3011<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

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1-1-2.\u56fd\u5225\u5831\u544a\u4e8b\u9805(CbCR)\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db<\/h4>\n\n\n\n

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\"\"<\/figure>\n\n\n\n

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\n
\"\"<\/figure>\n<\/div>\n\n\n

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\"\"<\/figure>\n\n\n\n

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\"\"<\/figure>\n\n\n\n

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\n
\"\"<\/figure>\n<\/div>\n\n\n

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\"\"<\/figure>\n\n\n\n

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