⋡㩷 㩷 㩷 ᰴ㩷㩷ߏ᜿ᜦ̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ‫  ╙ޟ‬࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻‫ ̖̖̖̖̖̖̖̖̖̖̖̖ߡ߃⚳ࠍޠ‬ႎ๔ᦠߩ⊒ೀߦ޽ߚߞߡ̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ߩᐢႎᵴേߦߟ޿ߡ̖̖̖̖̖̖̖̖̖̖̖̖ ٟࠨࡒ࠶࠻౒หት⸒‫᧲ޟ‬੩ት⸒‫ޠ‬࡮᧲੩ት⸒㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ٟ╙ 1 ࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ታᣉ᭎ⷐ෸߮ㆇ༡⚵❱╬࡮╙ 1 ࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ታᣉ᭎ⷐ̖̖̖̖̖̖̖̖̖̖̖̖̖ ࡮╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ㆇ༡⚵❱̖̖̖̖̖̖̖̖̖̖̖̖̖ ࡮ࠨࡒ࠶࠻ෳട࿅૕಴Ꮸ⠪৻ⷩ㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖ ࡮ෳട࿅૕ઍ⴫⠪ࡊࡠࡈࠖ࡯࡞㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖ ࡮᧪⾠⠪৻ⷩ㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ٟ6/17㧔ᧁ㧕╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
࡮17 ᣣࠨࡒ࠶࠻ࡊࡠࠣ࡜ࡓ̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ࡮ࠨࡒ࠶࠻౮⌀̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ࡮ࠨࡒ࠶࠻⼏੐㍳㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ 
࡮ᒰᣣ㈩ઃࡊࡠࠣ࡜ࡓ෸߮ᄢ૶ߩࡔ࠶࠮࡯̖̖̖̖̖̖̖̖̖̖̖̖ࠫ ࡮㊄ሶળ㐳ߦࠃࠆ⸥⠪ળ⷗̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ٟ6/16㧔᳓㧕ࠨࡒ࠶࠻ᙣ⺣ળ
࡮16ᣣࠨࡒ࠶࠻ᙣ⺣ળࡊࡠࠣ࡜ࡓ̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ࡮ࠨࡒ࠶࠻ᙣ⺣ળ౮⌀̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ࡮ࠨࡒ࠶࠻ᙣ⺣ળ⼏੐㍳㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖ ٟ6/16㧔᳓㧕ࠨࡒ࠶࠻࡮࠙ࠚ࡞ࠞࡓࡄ࡯࠹ࠖ࡯
࡮16ᣣࠨࡒ࠶࠻࡮࠙ࠚ࡞ࠞࡓࡄ࡯࠹ࠖ࡯ࡊࡠࠣ࡜ࡓ̖̖̖̖̖̖̖̖̖
࡮ࠨࡒ࠶࠻࡮࠙ࠚ࡞ࠞࡓࡄ࡯࠹ࠖ࡯౮⌀̖̖̖̖̖̖̖̖̖̖̖̖̖̖







ٟ6/17㧔ᧁ㧕㤕↸⒢ോ⟑ⷞኤ⸰໧࡮㤕↸⒢ോ⟑ⷞኤ⸰໧̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖

ٟ6/17㧔ᧁ㧕᧲੩⒢ℂ჻ળቯᦼ✚ળᙣⷫળ
࡮17ᣣቯᦼ✚ળᙣⷫળࡊࡠࠣ࡜ࡓ̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖
࡮ቯᦼ✚ળᙣⷫળ౮⌀̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖
࡮⒢ℂ჻ࠨࡒ࠶࠻㑐ㅪ⸥੐৻̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ⷩ
ٟෳ⠨⾗ᢱ
࡮ฦ࿖੐೨Ḱ஻⾗ᢱ̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖
 ᧲੩⒢ℂ჻ળ㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖ ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ㧔ᣣᧄ⺆෸߮⧷⺆㧕 ̖̖̖̖̖̖̖̖̖̖̖ ਛ࿖ᵈౠ⒢ോᏧදળ㧔ᣣᧄ⺆‫⺆⧷ޔ‬෸߮ਛ࿖⺆㧕 ̖̖̖̖̖̖̖̖̖ ࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ㧔ᣣᧄ⺆‫⺆⧷ޔ‬෸߮࠼ࠗ࠷⺆㧕 ̖̖̖̖̖̖ 㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ㧔ᣣᧄ⺆‫⺆⧷ޔ‬෸߮㖧࿖⺆㧕 ̖̖̖̖̖̖̖
ࠗࠡ࡝഼ࠬ⸵⒢ോදળ㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖
࡮ฦ࿖੐೨Ḱ஻⾗ᢱߩⷐᣦ㧔ᣣᧄ⺆㧕̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖࡮Ყセ⴫㧔⒢ോኾ㐷ኅ೙ᐲ‫ޔ‬⒢೙‫ޔ‬⒢⋡ߩᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖
࡮ળႎ⸥੐̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖
࡮ㆇ༡ࠬࠤࠫࡘ࡯࡞
㧔᳓㧕ㆇ༡ࠬࠤࠫࡘ࡯࡞㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖
㧔ᧁ㧕ㆇ༡ࠬࠤࠫࡘ࡯࡞㧔ᣣᧄ⺆෸߮⧷⺆㧕̖̖̖̖̖̖̖̖̖
࡮㧔᳓㧕෸߮ 㧔ᧁ㧕ࠬ࠹࡯ࠫ࡟ࠗࠕ࠙࠻㧔ᣣᧄ⺆෸߮⧷⺆㧕 ̖
࡮දജ࿅૕ᬺോౝኈ⚫੺̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖̖

ご挨

東京税理士会会長

拶
金

子

秀

夫

私達は、2004年6月17日を決して忘れることはないでしょう。この日、オーストラリア、中国、
ドイツ、韓国、イギリス、そして日本の主要都市にある税務専門家団体の代表が東京に集まり、第1回国際都市税理士サミットを開催し、世界の納税者の皆様、そして税務を専門職業としている方達に「共同宣言」を発信いたしました。本書はこの第1回国際都市税理士サミットの概要と、共同宣言に至るまでのシンポジウム及び本会議の内容、サミットを支え協力して下さった皆様の様子などを記録し、税務専門家制度の今後の発展と、税理士サミットの継続的開催に資するため発刊するものであります。
21世紀は国際的な交流が深まる中で、それぞれの国が平和の維持と国民の生活文化の向上のため努力していますが、それを実現するための経済的基盤は租税にあります。この租税が国民に受け入れられる制度として確立し、納税者の協力により租税国家として発展していくよう、納税者をサポートし、代理人として業務を行うものが税務専門家であります。税務専門家は現代国家においては無くてはならない存在であり、しかもその国際的交流は、近年、大変重要になって参りました。
そこで今回のサミットではまず、それぞれの国の租税制度の実態にふれ、その租税制度の下での各国の税務専門家制度の現況、現在取り組んでいるテーマ等について報告いたしております。
もとより税務専門家制度は、その国の歴史、文化、経済の発展段階等を反映して様々ですが、現在共通する問題は、国際化の中での固有の資格制度の維持と業際問題であると感じられ、これについてはドイツ、韓国の発言が注目されます。
また、資格者としての資質の向上、特に研修制度の拡充については、すべての国に共通する課
題でありました。その中で制度創設の新しい中国が72時間の義務研修を設けていること、イギリスからの国際税務上級免許制度など、極めて具体的対応が示されております。
また、電子申告など新しいテクノロジーへの対応、特に税務専門家制度を生かしたオーストラ
リアの優れた実績など、今後の参考となる貴重な内容が報告されております。
それゆえ、本書をご精読下さり、第1回国際都市税理士サミットの成果をご活用頂くとともに、今後の継続的開催にご協力下さいますようお願い申し上げます。
最後に本サミットにご参加下さいました各国代表、各国大使館の皆様、ご来賓の大武財務省主税局長、森日税連会長はじめ多くの参加者の皆様、マスコミ関係者、そして東京税理士会国際部
ほか委員の皆様に心より感謝申し上げます。

「第１回国際都市税理士サミット」を終えて東京税理士会常務理事

国際部長

小

林

進

去る2004年6月16･17日の両日にわたり「税務専門家制度の国際的発展に向けて」をメインテー
マに、オーストラリア、中国、ドイツ、韓国、イギリスそして日本の6 ヶ国の主要都市を基盤とする税務専門家団体による「第1回国際都市税理士サミット」が開催され無事終了することができました。これもひとえに東京税理士会会員の皆様の絶大なご協力の賜物と心より感謝申し上げます。
この税理士サミット開催は、波多野元会長、関本元会長、平山前会長ら多くの諸先輩が長年取り組んできた、いわば東京税理士会積年の夢であり、その努力の積み重ねが金子会長の強力なリーダーシップのもとに結実したものと言えます。したがって、今回の税理士サミットは単なる思
いつきや一過性のお祭りではなく、各国の税務専門家団体がお互いに理解を深めるとともに、税務専門家制度の有用性を改めて認識しあい、今後継続的に国際的な連携を保つことが目的であります。そして税務専門家制度の存在意義を広く世界にアピールすることが各国の税務専門家制度、ひいては日本の税理士制度そのものを維持発展させていくことに他なりません。即ち、税理士サ
ミットは国際的会議であると同時に日本の税理士制度問題に直結するプロジェクトであると言えます。
思うに、今回の税理士サミットで示された国際的友好関係は一朝一夕に確立するものではなく、また日税連のみが行えば事足りるといったものではないと考えます。各単位会、各支部あるいは各個々人が草の根的にできる範囲で粘り強く友好関係を積み重ね意識的に築き上げていく努力が大切なことと思料します。
今回の税理士サミットは文字どおり第１回であり、全くの新しいチャレンジでありました。それは大変魅力的ではありましたが、また非常に困難なプロジェクトでもありました。時間的な制
約、経済的な制約、言語の問題、日税連・行政・大使館・マスコミとの対応、各国参加団体の受入準備等々まさに次から次に生じるしかも初めて経験する難問との果てしない戦いでもありました。しかしながら国際部長として、この税理士サミット開催の一端を荷えたことの幸運に感謝す
るとともに、最後まで一糸乱れずにこのプロジェクトを見事にやり遂げた国際部の同志諸兄に深甚なる敬意を表します。
Something

New 「何か新たなもの」を積み重ねていくことが歴史の創造だとするならば、今回の税理士サミットは間違いなく東京税理士会の歴史の一ページであると確信します。第1回
国際都市税理士サミットが偶然にもアテネオリンピックの年に開催されましたが、願わくば第2回国際都市税理士サミットが4年後の北京オリンピックの年ぐらいに開催されることを期待し、そしてこの報告書がその時の参考資料になれば望外の喜びであります。

報告書の発刊にあたって

東京税理士会副会長

溝

江

弘

志

第１回国際都市税理士サミットが成功の裡に終了したことを、会員の一人として大変嬉しく思っています。
いろいろな制約がありましたが、東京税理士会の長年の国際的活動によって蓄積された経験が、今回のサミットの企画、組織、運営によく生かされておりました。私も少々お手伝いをしました
が、練達の先生方と一緒に仕事をすることができ、得がたい貴重な経験をさせて頂きました。ありがとうございました。
会議におきましては、私が担当するサービス貿易自由化及び規制緩和対策室関係のテーマについて、かなりの時間を割いて頂き、ご配慮に感謝しております。お陰様で、私が期待していた以上の成果を得ることができました。
この成果は、各部委員会とも同じだと思いますが、担当会務の展開により充実した比較法的視点を提供してくれるものです。今回、第１回国際都市税理士サミットの成果をまとめた報告書を作成いたしましたが、その意味からも我々の会務、業務に有効な示唆に満ちた報告書としてお役に立てばと思っております。
また、サミットでは、参加された各国代表の先生方が大変喜ばれてお帰りになったことが印象に残っています。このことも、サミットの副産物として我々の国際的活動に必ずや良い影響を与えてくれるでしょう。
本報告書が担当部委員を超えて多くの会員が、また、東京会のみならず、広くすべての税理士
会員の皆さんが、ご活用下さるようお願い申し上げます。
最後に、サミットに参加された在日ドイツ大使館参事官ルッツ＝ペーター・ライヤーさんから私あての書簡の一部を紹介して、挨拶に代えさせて頂きます。

『税理士サミットに、あのように多数の参加者があったということは、国際的な情報交換に、いかに多くの方々が関心を示されたかということを如実にあらわしています。東京税理士会は、
明らかにこのニーズに応えられたのだと思います。これからもサミットの存続にさらにご成功を収められるよう、お祈り申し上げます。』

国際都市税理士サミットの広報活動について

東京税理士会副会長

広報室長

粕

谷

晴

江

今回の国際都市税理士サミットは本会が世界に先駆けて初めて開催するイベントでした。その
成功の鍵の一つが対外広報にあり、広報室はこの成功のために大きな役割を担いました。特に、サミットの成果を共同声明に託して世界に発信するという重要な目的があり、そのため、外国のメディアにも広く取材を呼びかけて、従来に増して広範な対応をしてきました。
このような目的と役割を担うため、広報室では、平成16年度事業計画に「本年開催する国際都
市税理士サミットの対外広報を積極的に行う」という項目を掲げ、全室員が一丸となってサミッ
トに向けて協力体制を取ることにしました。今般、広報室が行った対外ＰＲの主なものは次のとおりです。

１．外国特派員及び外国通信社に向けた事前案内
5月21日、日本外国特派員記者クラブにおいて、外国人記者向けにサミット当日の取材勧誘のための事前案内を行いました。この日の事前説明会には多忙な外国人記者の出席は殆どなく、ロ
イター通信、日本経済新聞、産経新聞社をはじめ、多くの日本人マスメディアの方々が出席され、サミット当日の取材も、この日参加の殆どの社により行われました。
しかし、広報室ではさらに英語圏、ドイツ語圏での報道を期待し、日本外国特派員協会の多大なご協力のもとに、同協会内にある各国通信社の私書箱に、2回の取材勧誘文書（英文・邦文）の投函を行いました。

２．会員、関係者の知己の紹介による広報活動
取材及び記事掲載に確実性を期すため、支部長等を通じ、「マスコミ関係者に知己のある支部会員」の紹介を依頼したところ、多数の会員からご紹介を頂きました。また、会長をはじめ常務
理事、通訳の方々からのご紹介もありました。

３．大使館を通じた広報活動
サミット参加国の駐日大使を訪問する国際部委員に、広報室委員が同行し、それぞれの国元のメディアの紹介を依頼しました。各大使館とも誠実に対応頂き、後日、ドイツで報道されたということを、ケルン税理士会グラーフェ会長談としても伺っています。

４．国内報道関係者へのニュースリリースの発送
国内の主な報道機関のほか、論説委員や過去に本会を取材した記者、さらに会員等からご紹介頂いたマスコミ関係者を加えた約180に対し、5月から6月上旬にかけて合計3回、ニュースリリー
スの発送をいたしました。また、国税庁汐見坂記者クラブの方々にも併せて周知方をお願いしま
した。

５．ホームページへの掲載
国際部の発行したパンフレットに、若干説明を加えた記事を、期間中ホームページに掲載しました。会場の関係もあり、一般の方々から出席申し込みがあったらどうするか、心配いたしまし
たが、周知期間が短くこれは杞憂に帰しました。

６．金子会長による記者会見
サミット終了後、京王プラザホテル別室で国内外のメディア25社、32人の取材があり、時間をオーバーして活発な質疑応答が行われました。
このような広報活動が効を奏し、ＮＨＫ総合テレビで6月17日当日の、午後１時のニュースでサミットの様子が放映されました。東京メトロポリタンテレビジョンが午後6時のニュースで報道、翌18日には日本経済新聞、産経新聞、日刊工業新聞の朝刊に記事が掲載されました。このほか、朝日新聞では、中国注冊税務師協会の趙副会長のインタビューが6月23日夕刊の「世界の鼓動」（ピープル）欄に掲載されるなど、多数のマスコミ報道が行われました。
一方外国メディアにおいても、新華通信社、人民日報、中国新聞、韓国経済新聞、ブルームバーグ（経済・金融関係を中心にネット等で配信する通信社）で報道され、中国の衛星放送テレビ「大富」では、金子会長と趙副会長のインタビューを含めたニュースが大きく放映されました。
広報室委員全員が一丸となって取り組んだ結果、広報活動に一定の役割を果たすことができたと自負しています。この間、報道関係者をご紹介頂いた方々をはじめ国際部委員の方々、広報室
委員各位のご尽力に、心から感謝する次第です。

東京宣言Tokyo Declaration

2004 年 6 月 17 日

東京宣言
（第１回国際都市税理士サミット宣言）

私達

第１回国際都市税理士サミット参加団体は、友好的かつ建設的な会議をとおして以下の宣言を採択する。

１．租税国家における税務専門家制度の重要性を十分に理解し、その充実と発展が世界経済の成長と安定にとっても極めて有用であることを認識する。したがって私達はより一層の自己研鑽に努めるとともに、税務専門家制度についての広報活動を強化するものとする。さらに私達は税務専門家制度の世界的発展に向け最大限の努力をするものとする。

２．グローバル化した現代においては、各国間における税制や税務専門家制度の国際的理解が非常に大切である。したがって私
達はお互いの情報交換、視察団の派遣や受け入れ及び定期的な会議の開催等に協力するものとする。

３．私達は相互の友好と尊重を基盤として、各国における税務専
門家の社会的地位の向上と国際税務業務の利便性を図るため今後一層の国際的連携に努めるものとする。

2004年6月17日

オーストラリア租税協会

ソウル地方税務士会

代表

代表

中国注冊税務師協会

イギリス勅許税務協会

代表

代表

ケルン税理士会

東京税理士会代表

代表

The Tokyo Declaration(Declaration of the First International Metropolis CPTA Summit)
We, the participating organizations of the First International Metropolis
Certified Public Tax Accountants' Association (CPTA) Summit, hereby
adopt the following declaration that was developed on the basis of friendly
and constructive discussions.
‫ޓ‬
1. Fully cognizant of the importance of a deeper understanding of systems
for tax professionals in tax states, we affirm that the further enhancementand development of such organizations are crucial for the growth andstability of the world economy. Accordingly, we undertake to endeavor
towards further self-improvement in our own organizations, while
enhancing public relations activities concerning systems for tax
professionals. Furthermore, we shall do our utmost to promote the global
development of systems for tax professionals.
‫ޓ‬
2. In a globalized era, an international understanding of taxation systems
and systems for tax professionals is of the utmost importance. We shalltherefore cooperate in the exchange of information, the dispatch andacceptance of observers, the regular convening of meetings, and otherrelated activities.
‫ޓ‬
3. Based on a foundation of mutual friendship and respect, we shallendeavor to elevate the professional status of tax professionals in ourcountries, and work to improve the convenience of international taxationaffairs through closer international coordination in the future.

June 17, 2004

Taxation Institute of Australia
Australia

Seoul Association of
Certified Public Tax Accountants
Republic of Korea

Representative㧦

Representative㧦

Chinese Certified Tax Agents
Association
China

Chartered Institute of Taxation
United Kingdom

Representative㧦

Representative㧦

Chamber of Tax Advisers in
CologneGermany

Tokyo Certified Public Tax
Accountants' Association
Japan

Representative㧦

Representative㧦第１回国際都市税理士サミット実施概要
１．名称「第１回国際都市税理士サミット」
The First International Metropolis CPTA Summit※Certified Public Tax Accountant
２．テーマ等
メインテーマ「税務専門家制度の国際的発展に向けて」〜税務専門家制度における各国の現代的課題と将来の展望及び国際的連携について〜
３．主催
東京税理士会
４．協力団体日本税理士共済会
東京税理士協同組合
東京税理士会データ通信協同組合
日韓友好税理士連盟
５．開催期間
時期 ２００４年６月１６日（水） 〜 ６月１７日（木）６．参加団体オーストラリア租税協会（シドニー市）
中国注冊税務師協会（北京市）
ドイツ・ケルン税理士会（ケルン市）
韓国ソウル地方税務士会（ソウル市）
イギリス勅許税務協会（ロンドン市）
日本・東京税理士会（東京都）
７．日程
日
H16 年
6 月 16 日（水）

時

行

事

14:00〜17:30
18:30〜20:30

サミット懇談会
ウェルカムパーティ

9:00〜11:20

国際都市税理士サミット（共同宣言の発表）
定期総会懇親会
フェアウェルディナー

6 月 17 日（木）17:30〜18:30
19:00〜21:00

８．構成
懇談会及びサミット会議（共同宣言を含む。
）
９．スピーカー等懇談会及びサミットとも議長は東京税理士会代表
１０．使用言語
懇談会は逐次通訳
サミット会議は同時通訳

場所

東京税理士会館４Ｆ
明治記念館「富士の間１」
新宿京王プラザホテル
５階「エミネンスホール」
５階「コンコードボールルーム」
新宿叙々苑

第１回国際都市税理士サミット運営組織
１．運営組織東京税理士会では、第１回国際都市税理士サミット開催にあたり、国際部委員を中心に実行委員会を設置し、サミットの企画・運営にあたった。
実行委員会
1

委員長
小林

進（国際部長）
2

副委員長
①山口

賢一（国際部副部長）【6/17日関係司会、総務部、制度部、税務審議部との連絡窓口担当】②堀子

友廣（国際部副部長）【6/16日関係司会、経理部、広報部、広報室との連絡窓口担当】
３

実行委員
田中
保（総務部長）内藤 信子（経理部長）
髙村 義信（広報部長）
砂子 信一郎（制度部長）【6/16日（水）関係司会補助】
神津 信一（税務審議部長【6/17日（木）関係司会補助】
粕谷 晴江（広報室長）
国際部委員（※）
当日責任者青木優幸（国際部委員）【6/16サミット懇談会総責任者】

伊東晴俊（国際部委員）【6/16ウェルカムパーティー総責任者】

二重作誠一郎（国際部委員）【6/17サミット会議総責任者】※各国担当班①オーストラリア班：◎村守 明夫
廣瀬 一俊、田中博②中国班：◎青木 優幸浅見 達雄、内田 俊彦③ドイツ班：◎相澤 康晴田尻 吉正、小見山 満④韓国班：◎伊東 晴俊中昭、高野登⑤イギリス班：◎二重作誠一郎
財津 康弘、志賀 暎功※ ◎は担当チーフ

２．主な活動経過
2003年 12月
2004年 1月
1月
2月
2月
5月
5月
6月
10月

オーストラリア租税協会を訪問（国際部）
ソウル地方税務士会を訪問（役員）
中国注冊税務師協会を訪問（役員）
ケルン税理士会を訪問（役員）
イギリス勅許税務協会を訪問（役員）
サミットプログラムを作成、配布
記者会見を実施【於：社団法人 日本外国特派員協会】（広報室）
サミット開催報告書を発行

３．会議開催経過
2003年
7月15日
7月31日
8月27日
8月27日
9月16日
10月20日
11月21日
12月10日
2004年
1月23日
2月12日
3月24日
3月29日
4月28日
5月17日
5月18日
5月31日
6月11日

第2回国際部会
第1回国際都市税理士サミット検討小委員会
第2回国際都市税理士サミット検討小委員会
第3回国際部会
第4回国際部会
第5回国際部会
第6回国際部会
第7回国際部会
第8回国際部会
第1回国際都市税理士サミット実行委員会
第9回国際部会
第2回国際都市税理士サミット実行委員会
第3回国際都市税理士サミット実行委員会
第3回国際都市税理士サミット検討小委員会
第4回国際都市税理士サミット実行委員会
国際部国際都市税理士サミット模擬懇談会
第5回国際都市税理士サミット実行委員会

2004 ᐕ 6 ᦬ 17 ᣣᣈ㧦੩₺ࡊ࡜ࠩࡎ࠹࡞

サミット参加団体出席者一覧
ٟࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠡ࡞࡮࡝࡯ࡧࠖ࡯೨ળ㐳ࡁࠛ࡞࡮ࡠ࡯࡜ࡦ࠼੐ോዪ㐳ٟਛ࿖ᵈౠ⒢ോᏧදળ
࠴࡚࠙

ࠞࠗ࠲ࡦ

࠴࡚࠙

ࠪࡦࡀࡦ

࡚ࠪ࠙

࠳ ࠗ ࠪࡘࡦࠞࠦ࠙࠙⿬  ᙬမ೽ળ㐳౗⒁ᦠ㐳⿬  ↳ᐕኻᄖㅪ⛊ಣಣ㐳 ㇕ ᄢᤐർ੩Ꮢᵈౠ⒢ോᏧදળ೽ળ㐳౗⒁ᦠ㐳 ᄐ శቝ࿖ኅ⒢ോ✚ዪ࡮࿖㓙⒢ോม

ٟࠤ࡞ࡦ⒢ℂ჻ળࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚળ㐳ࡋ࡞ࡓ࡯࠻࡮ࠪࡘ࠽ࠗ࠳࡯೽ળ㐳ٟ࠰࠙࡞࿾ᣇ⒢ോ჻ળ
࠰ࡦ

ɉɭɻ࠳࡞

࡝

ࡏࡓࠬ

ቡ ⨗ ㆐ળ㐳᧘ ▸ᵟ࿖㓙දജᆔຬٟࠗࠡ࡝഼ࠬ⸵⒢ോදળ
࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯ળ㐳ࡇ࡯࠲࡯࡮ࠤࡦࡊࠬ࠲࡯೽ળ㐳

ٟ᧲੩⒢ℂ჻ળ
㊄ሶ ⑲ᄦળ㐳ዊᨋ  ㅴ࿖㓙ㇱ㐳㩷‫ ع‬Delegation List (Summit Participating Organizations) ‫ع‬
Taxation Institute of Australia
Mr. Gil Levy (Past President)
Mr. Noel Rowland (Chief Executive Officer)
Chinese Certified Tax Agents Association
Mr. Huaitan Zhao (Vice President / Secretary-General)
Mr. Shen Nian Zhao (Public Relations Department Manager)
Mr. Shao Da Chun (Vice President, Beijing Certified Tax Agents Association)
Mr. Xia Guangyu(International Taxation Officer, State Administration of Taxation)
Chamber of Tax Advisers in Cologne
Mr. Ernst-Dieter Grafe (President)
Mr. Helmut Schneider (Vice President)
Seoul Association of Certified Public Tax Accountants)
Mr. Song Chun Dal (President)
Mr.Lee Beom Soo (International Cooperation Committe)
Chartered Institute of Taxation
Mr. John Beattie (President)
Mr. Peter Kempster (Deputy President)
Tokyo Certified Public Tax Accountants’ Association
Mr. Hideo Kaneko (President)
Mr. Susumu Kobayashi (Managing Director)

■参加団体代表者プロフィール■䉩䊦䊶䊥䊷䊯䉞䊷᳁䋨䉥䊷䉴䊃䊤䊥䉝⒅⒢දળ೨ળ㐳䋩㩷
2002 ᐕߦ Boyd Partners ߩࠪ࠼࠾࡯ᡰ␠ࠍ₸޿ࠆࠃ߁ߦߥࠆ߹ߢ‫ޔ‬35 ᐕ㑆‫ޔ‬⒢ോಽ㊁ߩᬺോࠍኾ㐷ߣߒߡ៤ࠊࠆ‫ࠕ࡝࡜࠻ࠬ࡯ࠝޕ‬࿖⒢ᐡ㧔ATO㧕ߦ 6 ᐕ㑆ൕ߼ߚᓟ‫ޔ‬Pannell Kerr Forster␠ߩࠝ࡯ࠬ࠻࡜࡝ࠕᡰ␠ߦࡑࡀ࡯ࠫࡖ࡯෸߮ࡄ࡯࠻࠽࡯ߣߒߡ 19 ᐕ㑆‫ޔߡߒߘޔ‬Arthur
Andersen ␠ߩࠪ࠼࠾࡯ᡰ␠ߩ⒢ോㇱ㐷ߦ୘ੱ㘈ቴࠨ࡯ࡆࠬ࠴࡯ࡓߩ㐳ߣߒߡ⚂ 11 ᐕ㑆ൕോߒߚ‫ޕ‬ห᳁ߪਥߦਛዊⷙᮨߩ୘ੱડᬺ෸߮ኅᣖ⚻༡ડᬺߦ⒢ോ਄ߩഥ⸒ߣᡰេࠍឭଏ‫ޕ‬Ꮢ႐࠮ࠣࡔࡦ࠻ߦ߅ߌࠆડᬺߩว૬࡮ᄁළ࡮⾈෼‫ޔ‬ᩣᑼߩᣂⷙ౏㐿ߥߤࠍኾ㐷ߣߒߡ޿ࠆ‫ޕ‬ኅᣖ⚻༡ડᬺߩ⚻㛎ࠍ౒᦭ߔࠆߚ߼ߦ⎇ୃ࡮ળ⼏ࠍ㐿௅ߔࠆࠝ࡯ࠬ࠻࡜࡝ࠕኅᣖ⚻༡ડᬺදળߩ࠾ࡘ࡯ࠨ࠙ࠬ࠙ࠚ࡯࡞࠭ᡰㇱߩ⸳┙ࡔࡦࡃ࡯ߣߒߡ‫ޔ‬ห᳁ߪኅᣖ⚻༡ડᬺߩ⚻༡෸߮᭴ㅧߦߟ޿ߡᷓ޿ᵢኤࠍߒߡ߈ߚ‫ޕ‬
ห᳁ߪ 2003-04 ᐕᐲߦࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ㧔TIA㧕ߩળ㐳ࠍോ߼‫⃻ޔ‬࿷ߪ࿖㓙ᆔຬળߩ⼏㐳ߢ޽ࠆ‫ޕ‬߹ߚ‫ޔ‬ห᳁ߪ⒢ോߦ㑐ߔࠆᢙᄙߊߩ⺰ᢥࠍၫ╩࡮⊒⴫ߒ‫ޔ‬TIA ෸߮ઁߩኾ㐷࿅૕ߩਛዊડ
ᬺߦᓇ㗀ࠍਈ߃ߡ޿ࠆ‫ޔߚ߹ޕ‬The Australian㧔ㅳ㑆⒅⒢ࠦ࡜ࡓ㧕‫ޔ‬BRW Weekly‫ޔ‬The Sydney
Morning Herald㧔ࡑࡀ࡯࡮࠮࡚ࠢࠪࡦ㧕‫ޔ‬Personal Investor Magazine‫ޔ‬Halsbury’s Laws of Australia╬ߩ໡ᬺ಴‛ߦᄙߊߩ⸥੐ࠍၫ╩ߒ‫⸽ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬೛දળߢ⒢ോߦ㑐ߔࠆ⻠⟵߽ⴕߞߡ޿ࠆ‫ޕ‬䉼䊢䉡䉦䉟䉺䊮

⿬ᙬမ᳁䋨ਛ࿖ᵈౠ⒢ോᏧදળ೽ળ㐳౗⒁ᦠ㐳䋩㩷ਛ࿖ᵈౠ⒢ോᏧ The Chinese Certified Tax Agents䋺CCTA ਛ࿖ᵈౠળ⸘Ꮷ The Chinese Certified Public Accountants㧦CCPA 1942 ᐕ↢߹ࠇ‫↵ޔ‬ᕈ‫ޔ‬62 ᱦ‫ޕ‬ਛ࿖ᵈౠ⒢ോᏧ(CCTA)‫ޔ‬ਛ࿖ᵈౠળ⸘Ꮷ(CCPA)‫ޕ‬ጊ᧲⽷⚻ቇ㒮තᬺ‫ޔ‬㐳ᦼߦࠊߚࠅ⽷ോ‫ޔ‬⒢ോߦ㑐ࠊࠆ‫ޕ‬
1965 ᐕ㧙1985 ᐕ⷏ካᏒ⽷᡽⒢ോዪߢ෼⒢ቭ‫ޔ‬ಽዪ೽ዪ㐳ࠍ⚻ߡ‫⷏ޔ‬ካᏒ⒢ോዪዪ㐳ࠍോ߼ࠆ

1985 ᐕ㧙1991 ᐕ㕍ᶏ⋭ᶏർᎺߢ೽Ꮊ㐳‫⽷⋭ޔ‬᡽ᐡ೽ᐡ㐳ࠍോ߼ࠆ

1992 ᐕ㧙1997 ᐕ࿖ኅ⒢ോዪᚲᓧ⒢มม㐳ߣߥࠅ‫ޝޔ‬ਛ⪇ੱ᳃౒๺࿖ડᬺᚲᓧ⒢ᥳቯ᧦
଀‫ࠍ⨲⿠ߩޞ‬ਥቿߒ‫ޔ‬‫ޝ‬ਛ⪇ੱ᳃౒๺࿖୘ੱᚲᓧ⒢ᴺ‫ୃߩޞ‬ᱜ૞ᬺߦෳ
ਈ

1998 ᐕ㧙2003 ᐕ

࿖ኅ⒢ോ✚ዪᵈౠ⒢ോᏧ▤ℂ࠮ࡦ࠲࡯ਥછࠍോ߼‫ޔ‬ਛ࿖ᵈౠ⒢ോᏧ⾗ᩰ೙ᐲߩታᣉߦዧജ

⃻࿷ߪਛ࿖ᵈౠ⒢ോᏧදળ(CCTAA)೽ળ㐳౗⒁ᦠ㐳ࠍോ߼ࠆ‫ޕ‬‫ع‬Representatives’ Profile‫ع‬‫ع‬
Mr. Gil Levy (Past President, Taxation Institute of Australia)
Prior to joining Boyd Partners to head up our Sydney Office in 2002, Gil spent over 35 years
practicing exclusively in the taxation area. Six years at the Australian Taxation Office was followed by
19 years as a manager and partner in the national firm of Pannell Kerr Forster (PKF), and the some 11
years heading up the Private Client Services team within the tax division of the Sydney office of Arthur
Andersen.
Gil's focus has primarily been on providing taxation advice and assistance to medium sized private andfamily owned businesses. He specializes in mergers, initial public offering, sales and acquisitions within
this market segment.
As a founding member of the NSW Chapter of Family Business Australia, an organization thatprovides education and a forum for family businesses to share their experiences, Gil has gained valuable
insight into the management and structure of family business.
Gil was the President of the Taxation Institute of Australia (TIA) for the 2003-04 year and is the
Chairman of the International Committee.
He has written and presented a number of papers on tax issues as they affect medium sized businessfor the TIA and other professional bodies. In turn Gil has written numerous articles and chapters forcommercial publications such as The Australian Weekly Tax Column, BRW Weekly, The Sydney
Morning Herald Money Section, Personal Investor Magazine, Halsbury's Laws of Australia, and has
lectured in Tax for The Securities Institute of Australia.

Mr. Huaitan Zhao (Vice President / Secretary-general, Chinese Certified Tax Agents Association)
Mr. Zhao Huaitan was born in 1942 and is both the Certified Tax Agent of China and the Certified
Public Accountant of China. He has been engaging in finance and taxation work in government
departments since he graduated from Shandong Institute of Finance and Economics.
From 1965 to 1985, he used to be a tax collector and deputy director of one branch of Xining City
Finance and Taxation Bureau, Qinghai Province, North West China and then he was promoted the
director of Xining City Taxation Bureau.
From 1985 to 1991, he was the vice-governor of Haibei prefecture, Qinghai Province and the deputy
director of Qinghai Provincial Finance Bureau.
From 1992 to 1997, as the director of Department of Income Tax of the State Tax Bureau, hepersonally presided over the drafted work of the Provisional Regulations of the People's Republic ofChina on Income Tax for Enterprises and participated in the revised work of the Individual Income Tax
Law of the People's Republic of China.
From 1998 to 2003, as the director of the Registered Tax Agent Management Center of the State
Administration of Taxation, he exerted his efforts to the implementation of the Qualification System for
the Chinese Certified Tax Agents and made a great contribution to it.
Currently, he is vice-president and secretary-general of the Chinese Certified Tax Agents Association.

エルンスト=ディーター・グラーフェ氏（ドイツ・ケルン税理士会会長）㩷
⒢ℂ჻‫⹺౏ޔ‬Ꮽ★⋙ᩏ჻
ࠤ࡞ࡦ⒢ℂ჻ળળ㐳↢ᐕ᦬ᣣ㧦1938 ᐕ 2 ᦬ 3 ᣣᄢቇߦߡ⚻ᷣቇߩ࠺ࠖࡊࡠࡓขᓧ
1968 ᐕ ⒢ℂ჻⾗ᩰขᓧ
1988 ᐕ ౏⹺Ꮽ★⋙ᩏ჻⾗ᩰขᓧ
1974 ᐕࠃࠅࠤ࡞ࡦ⒢ℂ჻ળߩℂ੐ળࡔࡦࡃ࡯
1979 ᐕࠃࠅࠤ࡞ࡦ⒢ℂ჻ળߩᐙㇱળࡔࡦࡃ࡯
1983 ᐕࠃࠅࠤ࡞ࡦ⒢ℂ჻ળ೽ળ㐳
1999 ᐕࠃࠅࠤ࡞ࡦ⒢ℂ჻ળળ㐳2003 ᐕࠃࠅࡌ࡞࡝ࡦߩㅪ㇌⒢ℂ჻ળߩᐙㇱળࡔࡦࡃ࡯
ߘߩઁߩฬ⹷⡯㧦‫⒅ޟ‬⒢ᴺ‫ޟޔޠ࠻࠶ࡀ࡯࠲ࡦࠗޟޔޠ‬᰷Ꮊㅪว໧㗴‫ޟޔޠ‬࿖㓙දജ‫ߩޠ‬ฦ⎇ⓥ࠴࡯ࡓߦ߅ߌࠆᵴ
േ⒢ℂ჻ክᩏᆔຬળᆔຬ
⒢ℂ჻េ⼔ᯏ᭴ߩℂ੐ળࡔࡦࡃ࡯DATEV ߩઍ⴫ᆔຬળ߽ߒߊߪ㘈໧ળࡔࡦࡃ࡯
䉸䊮䇭䇭䉼䊠䊮䉻䊦宋達（韓国ソウル地方税務士会会長）

↢ᐕ᦬ᣣ㧦1941 ᐕ 2 ᦬ 28 ᣣ⡯૏㧦ળ㐳
⚻ᱧ ٠࠰࠙࡞ᄢቇᩞ⚻༡ᄢቇᦨ㜞⚻༡⠪ㆊ⒟ࠍୃੌ ٠ਛㇱ࿾ᣇ࿖⒢ᐡ‫ޔ‬ዊ౏࡮ၔ᧲࡮ၔർ࡮ේᎺ⒢ോ⟑ ٠ ᐕ╙  ࿁⒢ോ჻⹜㛎วᩰ ٠㖧࿖⒢ോ჻⠨⹜ળ ╙  ઍળ㐳ᱧછ ٠㖧࿖⒢ോ჻ળ⋙ᩏᱧછ ٠ਛㇱ࿾ᣇ⒢ോ჻ળ ╙  ઍળ㐳ᱧછ ٠ਛㇱ࿾ᣇ⒢ോ჻ળ೽ળ㐳ᱧછ ٠㖧࿖⒢ോ჻ળ೙ᐲᡷༀផㅴᆔຬળ ೽ᆔຬ㐳‫ޔ‬ㆇ༡ᆔຬ㐳 ٠ⴕ᡽⥄ᴦㇱ ౝോㇱ࿾ᣇ⒢ክ⼏ᆔຬᱧછ
 ٠⽷᡽⚻ᷣㇱ⒢೙⊒ዷክ⼏ᆔຬᱧછ ٠ࡑࡀ࡯ࡠࡦ࠳࡝ࡦࠣ㒐ᱛ᡽╷⻁໧ᆔຬ࿷છ ٠㖧࿖⒅⒢⎇ⓥ㒮⎇ⓥ⻁໧ᆔຬ࿷છ ٠㖧࿖⒢᡽ᣂ⡞ቴຬ⺰⺑ᆔຬ࿷છ

Mr. Ernst-Dieter Grafe (President,Chamber of Tax Advisers in Cologne)
Born on the 3rd of February 1938
Studies of economics
1968
1988
since 1974
since 1979
since 1983
since 1999
since 2003

appointment of tax adviser
appointment of sworn auditor
board member of the chamber of tax adviser in Cologne
chair member of the chamber of tax adviser in Cologne
vice-president of the chamber of tax adviser in Cologne
president of the chamber of tax adviser in Cologne
chair member of the federal chamber of tax adviser in Berlin

More honorary offices
Activities in working groupšTax law̍̌Internet̍
̌EU-affairs̍und ̌International cooperation̍,Member of the board for the examination of tax adviser,
Board member of the social security system of tax adviser
Member of the advisory board and / or council of the DATEVMr. Song Chun Dal (President, Seoul Association of Certified Public Tax Accountants)
D.O.B.: Feb. 2, 1941
Present Position
President of the Seoul Regional Association of Certified Public Tax Accountants of Korea
Professional Career
࡮Completed Advanced Management Program of Graduate School of Business Administration ofSeoul National University
࡮Served at Central Regional Tax Office and District Tax Offices of Sogong, Seongdong, Seongbuk
and Wonju.
࡮Passed the 13th Tax Accountant Examination in 1973
࡮Served as the 8th President of the Youth Tax Accountants’ Association of Korea
࡮Served as Vice President and Auditor of the Korean Association Certified Public Tax Accountants
࡮Served as the 8th President of the Central Regional Association of Certified Public Tax
Accountants
࡮Served as a member of the Local Tax Deliberation Committee of the Ministry of Administration
and Autonomy and the Ministry of Internal Affairs, and also a member of Tax System
Development Committee of the Ministry of Finance and Economy
࡮Currently serving as Vice Chairman of Tax System Improvement Promotion Committee of
KACPTA and Chairman of the Steering Sub-Committee of the same Committee, Council of theAnti-Money Laundry Policy Committee, a member of Research and Advice of the Korean
Institute of Taxation, and a Guest Editorial Writer of the Korea Taxation Times䉳䊢䊮䊶䊎䊷䊁䉞䊷᳁䋨䉟䉩䊥䉴഼⸵⒢ോදળળ㐳䋩㩷ห᳁ߪ‫ࠬ࡝ࠡࠗޔ‬ౝ࿖ᱦ౉ᐡߦ 6 ᐕ㑆ൕോߒߚᓟ‫ޔ‬1979 ᐕ 2 ᦬ߦࡌ࡞ࡈࠔࠬ࠻㧔ർࠕࠗ࡞࡜ࡦ࠼ߩ㚂ㇺ㧕ߩ KPMG ߦ౉ࠆ‫ޕ‬వߏࠈ‫ޔ‬25 ᐕߦࠊߚࠆห␠ߢߩൕോࠍ⚳߃ߚߣߎࠈߢ
޽ࠆ‫ޕ‬ኾ㐷ߪ᳃㑆㘈ቴᬺോ෸߮㓹↪⠪⒢ോߢ޽ࠆ‫ޕ‬
ห᳁ߪ 1982 ᐕߦࠗࠡ࡝഼ࠬ⸵⒢ോදળߩળຬߣߥࠅ‫ޔ‬1996 ᐕߦหදળߩࡈࠚࡠ࡯ળຬ㧔਄⚖ળຬ㧕ߣߥࠆ‫ߚ߹ޕ‬഼⸵⒢ോදળߩᆌᆂ࿅૕ߢ޽ࠆ⒢ോኾ㐷ኅㅪ⋖ߩળຬߢ߽޽ࠆ‫ޕ‬
1996 ᐕࠃࠅ഼⸵⒢ോදળߩℂ੐ࠍോ߼‫ޔ‬ᢎ⢒ᆔຬળ࡮ળຬᆔຬળߢ߽ᵴേਛ‫ޕ‬2004 ᐕ 5᦬ߦหදળળ㐳ߦዞછ‫ޕ‬㊄ሶ㩷 ⑲ᄦ᳁䋨᧲੩⒢ℂ჻ળળ㐳䋩㩷 ᐕ  ᦬㧙 ᐕ  ᦬ ᧲੩⒢ℂ჻ળ೽ળ㐳ߦዞછ ᐕ  ᦬       ᧲੩ㇺ⒢೙⺞ᩏળᆔຬߦዞછ
 ᐕ  ᦬       ᧲੩⒢ℂ჻ળળ㐳ߦዞછ ᐕ  ᦬       ᣣᧄ⒢ℂ჻ળㅪวળ೽ળ㐳ߦዞછ

Mr. John Beattie (President, Chartered Institute of Taxation)
John Beattie began his professional working career with the United Kingdom Inland Revenue.
After 6 years as an Inland Revenue official he moved into private practice with KPMG in Belfast in
February 1979. He has just completed 25 years service with the firm. He specialises in Private Client
work and Employee Taxation.
In 1982 he was admitted as a Associate of The Chartered Institute of Taxation and became a Fellow in
1996. He is also an Associate of the Association of Taxation Technicians, the sister body of the Chartered
Institute of Taxation.
Since 1996 John has been a member of the Council of the Chartered Institute of Taxation in addition toserving on its Education and Membership Committee. He became President in May 2004.

Mr. Hideo Kaneko (President, Tokyo Certified Public Tax Accountants' Association)
July, 1999 – June, 2001
July, 2000
June, 2001
July, 2001

Vice President, Tokyo Certified Public Tax Accountants' Association
Member, The Tokyo Metropolitan Tax Commission
President, Tokyo Certified Public Tax Accountants' Association
Vice Chairman, Japan Federation of Certified Public Tax Accountants’
Associationsᐔᚑ㧝㧢ᐕ㧢᦬㧝㧣ᣣ࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻

ြຬ৪֚။ġ
ɟ़ྩજ৽୕ޫġዪ 㐳㧦ᄢᱞ ஜ৻㇢ ᭽㩷ɟ඾ུ୕ၑআٛႲࣣٛġ㩷 㩷 㩷 㩷 ળ 㐳㧦᫪ ㊄ᰴ㇢ ᭽㩷ɟ΂ȜΑΠρςͺఱঀ‫܁‬ġ㩷 㩷 㩷 㩷 ৻╬ᦠ⸥ቭ㧦ࠬ࠹ࠖ࡯ࡉࡦ࡮ࠤࡦ࠻࠙ࠚ࡞ ᭽㩷ɟಎ࣭ఱঀ‫܁‬ġ࡝࠴৻╬ᦠ⸥ቭ㧦᧘ ᥓ ᭽㩷ɟΡͼΜఱঀ‫܁‬ġ㩷 㩷 㩷 ⽷ോᜂᒰෳ੐ቭ㧦࡞࠶࠷㧩ࡍ࡯࠲࡯࡮࡜ࠗࡗ࡯ ᭽   ⚻ᷣㇱ⽷ോᜂᒰෳ੐ቭઃ㧦ጊฬ ⵨ሶ ᭽㩷ɟ‫࣭܀‬ఱঀ‫܁‬ġ
ࠝ

࠮

࠙ࡦ

㩷 㩷 㩷 㩷 㩷 㩷 ৻╬ᦠ⸥ቭ㧦๓਎੔ ᭽

The First International Metropolis CPTA Summit on June 17, 2004

Guest㩷㩷 List
ٟTaxation Bureau, Finance Ministry of Japan
Mr. Kenichiro Otake, Bureau Chief

ٟJapan Federation of Certified Public Tax Accountants' Associations
Mr. Kinjiro Mori, Chairman

ٟAustralian Embassy
Mr. Stephen Kentwell, First SecretaryٟChinese Embassy
Ms.Zhi Li, First SecretaryٟGerman Embassy
Mr.Lutz-Peter Layer, Financial Counsellor
Ms. Hiroko Yamana, Economics Department, Finance Officer

ٟKorean Embassy
Mr.OH Se-woon, First Secretary, Tax Affairs6/17（木） 第１回国際都市税理士サミット

参加団体代表者による東京宣言調印の模様

平成１６年６月１７日（木）於：京王プラザホテル５階
エ ミ ネ ン ス ホ ー ル

第１回国際都市税理士サミットプログラム
司会

山口国際部副部長
神津税務審議部長

１．開会のことば

粕

谷

副会長

２．会長挨拶

金

子

会

長

健一郎

様

３．来賓紹介４．来賓挨拶
財務省主税局長
局長

大武

日本税理士会連合会会長
会長

森

金次郎

様

５．サミット会議
テーマ「税務専門家制度の国際的発展に向けて」
６．共同宣言調印式
７．共同宣言発表

金

子

会

長

髙

畑

副会長

（記念撮影）
８．閉会のことば９．主催者による記者会見

●第１回国際都市税理士サミット㧔2004ᐕ㧢᦬17ᣣ㧕ᣂኋ੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲‫ޠ࡞࡯ࡎࠬࡦࡀࡒࠛޟ‬第１回国際都市税理士サミット
（議事録）

ᣣઃ㧦

2004ᐕ6᦬17ᣣ㧔ᧁ㧕ᤨ㑆㧦

9:00-11:30

ળ႐㧦੩₺ࡊ࡜ࠩࡎ࠹࡞5㓏㧔ࠛࡒࡀࡦࠬࡎ࡯࡞㧕╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ

議事次第มળ㧦ጊญ࿖㓙ㇱ೽ㇱ㐳␹ᵤ⒢ോክ⼏ㇱ㐳㧝㧚㐿ળߩߎߣ߫㧔☺⼱೽ળ㐳㧕㧞㧚ળ㐳᜿ᜦ㧔㊄ሶળ㐳㧕㧟㧚᧪⾠⚫੺㧠㧚᧪⾠᜿ᜦ㧔⽷ോ⋭ਥ⒢ዪ ᄢᱞஜ৻㇢ዪ㐳‫ޔ‬ᣣᧄ⒢ℂ჻ળㅪวળ ᫪㊄ᰴ㇢ળ㐳㧕㧡㧚ࠨࡒ࠶࠻ળ⼏‫ޟ‬⒢ോኾ㐷ኅ೙ᐲߩ࿖㓙⊛⊒ዷߦะߌߡ‫ޠ‬⼏㐳㧦᧲੩⒢ℂ჻ળ ળ㐳 ㊄ሶ⑲ᄦࠬࡇ࡯ࠞ࡯㧦

ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ ೨ળ㐳 ࠡ࡞࡮࡝࡯ࡧࠖ࡯
ਛ࿖ᵈౠ⒢ോᏧදળ ೽ળ㐳౗⒁ᦠ㐳 ⿬ ᙬမ࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ ળ㐳 ࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚ
㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ ળ㐳 ቡ‫ޓޓ‬㆐ࠗࠡ࡝഼ࠬ⸵⒢ോදળ ળ㐳 ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯

㧢㧚౒หት⸒⺞ශᑼ㧣㧚౒หት⸒⊒⴫㧔㊄ሶળ㐳㧕㧤㧚 㐽ળߩߎߣ߫㧔㜟⇌೽ળ㐳㧕╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ

議事録㧝㧚㐿ળߩߎߣ߫㧔㧝㧚㐿ળߎߣ߫㧔☺⼱೽ળ㐳⼱೽ળ㐳㧕ᤓᣣߩࠨࡒ࠶࠻ᙣ⺣ળߢߪ‫ޔ‬ฦ࿖ߩ⒢೙‫ޔ‬⒢ോኾ㐷ኅ೙ᐲ‫ޔ‬ฦ࿖ߩᛴ߃ࠆ⺖㗴╬߇⚫੺ߐࠇ‫ޔ‬⒢ോኾ㐷ኅ೙ᐲߩ᦭↪ᕈ‫⋧ޔ‬੕දജߩᔅⷐᕈࠍ⏕⹺ߔࠆߎߣ߇ߢ߈ߚ‫ᧄޕ‬ᣣߪߘߩᚑᨐࠍ〯߹߃ߚ਄ߢ‫ࠆߥࠄߐޔ‬࿖㓙⊒ዷߦะߌߚᵴ⊒ߥ⸛⼏߇ⴕࠊࠇ‫ޔ‬࿖㓙ㅪ៤ߩᄾᯏߣߥࠆߎߣࠍᦼᓙߔࠆ‫ޕ‬‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻‫ߩޠ‬㐿ળࠍትߔࠆ‫ޕ‬㧞㧚ળ㐳 ᜦ㧔㊄ሶળ㐳㧕㧞㧚ળ㐳᜿ᜦ㧔㊄ሶ
21 ਎♿ೋ㗡‫ޔ‬਎⇇ߩฦ࿖ߪᐔ๺ߩ⛽ᜬߣ↢ᵴᢥൻߩะ਄ߦദജߒߡ޿ࠆ‫ࠍࠄࠇߎޕ‬㆐ᚑߔࠆߦ޽
ߚࠅਇนᰳߣߥࠆߩ߇ฦ࿖ߩ⽷᡽ၮ⋚ߢ޽ࠆ‫ߩߎޕ‬ၮ⋚ࠍᢛ஻ߒ‫⒅ޔ‬⒢࿖ኅࠍ⏕┙ߔࠆߦ޽ߚߞ
ߡߪ‫⚊ޔ‬⒢⠪ߩା㗬ߣදജ߇೨ឭߣߥࠆ߇‫ߢߎߘޔ‬⒢ോኾ㐷ኅ߇ᨐߚߔᓎഀߪᄢ߈޿‫ᧄޕ‬ᣣߪߘࠇߙࠇߩ࿖ߩታᖱࠍ〯߹߃ߥ߇ࠄ‫ޔ‬ฦ࿖ߩ⃻࿷ߩขࠅ⚵ߺ‫ޔ‬዁᧪ߩዷᦸ‫ޔ‬࿖㓙ൻߦߟ޿ߡߩ⼏⺰ࠍⴕ޿‫ޔ‬21 ਎♿ߩ⒅⒢࿖ኅࠍ⏕┙ߐߖࠆߚ߼ߩ⿷߇߆ࠅߣߒߡ‫ޔ‬਎⇇ߦะߌߡ౒หት⸒ࠍ⊒ߒߚߊᕁ߁‫ޕ‬
㧟㧚᧪⾠㧟㧚᧪⾠⚫੺
ᧄᣣߩࠨࡒ࠶࠻ળ⼏ߩ᧪⾠ߪએਅߩߣ߅ࠅ‫ޕ‬࡮ ⽷ോ⋭ਥ⒢ዪ㧦ᄢᱞஜ৻㇢ዪ㐳࡮ ᣣᧄ⒢ℂ჻ળㅪวળ㧦᫪㊄ᰴ㇢ળ㐳࡮ ࠝ࡯ࠬ࠻࡜࡝ࠕᄢ૶㙚㧦ࠬ࠹ࠖ࡯ࡉࡦ࡮ࠤࡦ࠻࠙ࠚ࡞৻╬ᦠ⸥ቭ࡮ ਛ࿖ᄢ૶㙚㧦᧘ᥓ৻╬ᦠ⸥ቭ࡮ ࠼ࠗ࠷ᄢ૶㙚㧦࡞࠶࠷㧩ࡍ࡯࠲࡯࡮࡜ࠗࡗ࡯⽷ോᜂᒰෳ੐ቭ߅ࠃ߮ጊฬ⵨ሶ⚻ᷣㇱ⽷ോᜂᒰෳ੐ቭઃ࡮ 㖧࿖ᄢ૶㙚㧦๓਎੔৻╬ᦠ⸥ቭ㧔⒢ോදജቭ㧕㧠㧚᧪⾠㧠㧚᧪⾠᜿ᜦ
⽷ോ⋭ਥ⒢ዪᄢᱞஜ৻㇢ዪ
ᱞஜ৻㇢ዪ㐳㧦
㐳㧦ᣣᧄߢߪ⒢ോኾ㐷ኅ೙ᐲߣߒߡ⒢ℂ჻೙ᐲ߇⏕┙ߐࠇߡ߅ࠅ‫↳ޔ‬๔⚊⒢೙ᐲߩ౞Ṗߥㆇ༡ߦᰳ߆ߔߎߣ߇ߢ߈ߥ޿߽ߩߣߥߞߡ޿ࠆ‫ޔߦࠄߐޕ‬⒢ℂ჻ᴺߩ╙㧝᧦╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣߦ߅޿ߡߪ‫ޔ‬⒢ℂ჻ߩ૶๮ࠍ‫ޟ‬⒢ോߦ㑐ߔࠆኾ㐷ኅߣߒߡ‫౏ߚߒ┙⁛ޔ‬ᱜߥ┙႐ߦ߅޿ߡ‫↳ޔ‬๔⚊⒢೙ᐲߩℂᔨߦߘߞߡ‫⚊ޔ‬⒢⟵ോ⠪ߩା㗬ߦߎߚ߃‫⒅ޔ‬⒢ߦ㑐ߔࠆᴺ઎ߦⷙቯߐࠇߚ⚊⒢⟵ോߩㆡᱜߥታ⃻ࠍ࿑ࠆߎߣࠍ૶๮ߣߔࠆ‫ⷙߣޠ‬ቯߒ‫ޔ‬ኾ㐷⡯ߣߒߡߩ⒢ℂ჻ߩ࿾૏߇⏕଻ߐࠇߡ޿
ࠆ‫ᧄޕ‬ᣣߩࠨࡒ࠶࠻߇ฦ࿖ߩ೙ᐲ⊒ዷߦߣߞߡታࠅᄙ޿᦭ᗧ⟵ߥ߽ߩߣߥࠆߎߣࠍ㗿߁‫ޕ‬ᣣᧄ
ᣣᧄ⒢ℂ჻ળㅪวળ᫪㊄ᰴ
วળ᫪㊄ᰴ㇢ળ㐳㧦㇢ળ㐳㧦਎⇇⚻ᷣߦ߅޿ߡߪ‫ޔ‬࿾⃿ⷙᮨߢᕆㅦߥࠣࡠ࡯ࡃ࡝࠯࡯࡚ࠪ
ࡦ߇ㅴࠎߢ޿ࠆ‫৻ޕ‬ᣇߢ‫ޔ‬ડᬺ㑆ߩ࿖㓙ขᒁߩ᜛ᄢ߿ᶏᄖᛩ⾗ߩჇᄢ߇⚻ᷣߣ㊄Ⲣߩⶄ㔀ߥ⛊ߺว޿ࠍ߽ߚࠄߒߚ⚿ᨐ‫⻉ޔ‬ᖱႎߩਁోߥ࠮ࠠࡘ࡝࠹ࠖ▤ℂߣㆡಾߥ࠺ࠖࠬࠢࡠ࡯ࠫࡖ࡯߇ⷐ⺧ߐࠇߡ޿ࠆ‫ޕ‬ߎߩࠃ߁ߥ⁁ᴫࠍ⢛᥊ߦ‫⒅ޔ‬⒢࡮⒢ോಽ㊁ߦ߅޿ߡ߽‫ޔ‬࿖㓙ੱߣߒߡߩኾ㐷⊛ߥ⍮⼂ߣᦨᣂᖱႎ
ߩ෼㓸‫ޔߪߦࠄߐޔ‬ఝࠇߚ⒢ᗵⷡ߇ᔅⷐߣߐࠇࠆࠃ߁ߦߥߞߡ޿ࠆ‫ޕ‬࿖ኅߩ޽ࠆߣߎࠈߦ⒢߇޽
ࠅ‫ޔ‬⒢ߩሽ࿷ߔࠆߣߎࠈߦ⒢ߩኾ㐷ኅ߇᳞߼ࠄࠇࠆ‫ޔߡߒߘޕ‬⒢ߩኾ㐷ኅߦߪ‫ޔ‬࿖ኅߩሽ┙ၮ⋚ߚࠆᱦ౉ߩ⏕଻ߩ৻⠢ࠍᜂ߁ߣ޿߁㊀ⷐߥ⽿ോ߇⺖ߖࠄࠇߡ޿ࠆ‫ޕ‬ߎߩࠃ߁ߥਛߢ‫ޟ‬⒢ോኾ㐷ኅ೙ᐲߩ࿖㓙⊛⊒ዷߦะߌߡ‫ߦࡑ࡯࠹ࡦࠗࡔࠍޠ‬਎⇇ਥⷐㇺᏒ㧢࿅૕ߩઍ⴫⠪߇৻หߦ㓸޿‫╙ޔ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻߇㐿௅ߐࠇ‫ޔ‬ෳടฦ࿅૕߆ࠄ⒢ോߦ㑐ߔࠆ⡯ᬺኾ㐷ኅ೙ᐲߩ⁁ᴫࠍᆎ߼ߐ߹ߑ߹ߥ⚻㛎߿ᗧ⷗‫ޔ‬ᖱႎߩ੤឵߇ⴕߥࠊࠇࠆߎߣߪ༑߫ߒ޿
ߎߣߢ޽ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ㧡㧚ࠨࡒ㧡㧚ࠨࡒ࠶࠻ળ⼏࠻ળ⼏࠹࡯ࡑ‫ ޟ‬ോኾ㐷ኅ೙ᐲߩ࿖㓙࠹࡯ࡑ‫ޟ‬⒢ോኾ㐷ኅᐲߩ࿖㓙⊛⊒ዷߦะ⊒ዷߦะߌߡ‫ޠ‬⼏㐳㧦

᧲੩⒢ℂ჻ળ ળ㐳 ㊄ሶ⑲ᄦࠬࡇ࡯ࠞ࡯㧦

ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ ೨ળ㐳 ࠡ࡞࡮࡝࡯ࡧࠖ࡯
ਛ࿖ᵈౠ⒢ോᏧදળ ೽ળ㐳౗⒁ᦠ㐳 ⿬ ᙬမ࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ ળ㐳 ࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚ
㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ ળ㐳 ቡ‫ޓޓ‬㆐ࠗࠡ࡝഼ࠬ⸵⒢ോදળ ળ㐳 ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯

⼏㐳⼏㐳㧦ᧄᣣߩࠨࡒ࠶࠻ߢߪ‫ޔ‬਎⇇ߦ߅ߌࠆ㧟ߟߩᄢ߈ߥᄌൻ߳ߩኻᔕ‫↱⥄ޔࠅ߹ߟޔ‬ൻ㧔ⷙ೙✭๺㧕߳ߩኻᔕ‫ޔ‬IT ൻ߳ߩኻᔕ‫࡞ࡃ࡯ࡠࠣޔ‬ൻ߳ߩኻᔕߩ㧟ߟߩ࠹࡯ࡑߦߟ޿ߡฦࠬࡇ࡯ࠞ࡯߆ࠄ
ߏ⊒⸒ࠍ޿ߚߛߊ‫ޕ‬㨇⥄↱ൻ㨇⥄↱ൻ㧔ⷙ೙✭๺ⷙ೙✭๺㧕߳ߩኻᔕ
߳ߩኻᔕ㨉
᧲੩⒢ℂ
੩⒢ℂ჻ળ㧦ᣣᧄߢߪ‫ޔ‬⒢ℂ჻ߩႎ㈽ᢱ㊄߇⥄↱ൻߐࠇ‫ޔ‬ᐢ๔ߦኻߔࠆⷙ೙߽ේೣ⊛ߦ⥄↱ߣߥߞߚ߇‫⒅ࠕ࡝࡜࠻ࠬ࡯ࠝߕ߹ޔ‬⒢දળߢߪߤ߁߆‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝
࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ‫⊓ޔ‬㍳ߐࠇߚ⒢ോઍℂੱߩߺ߇᦭ఘߦߡ⒢ോࠍข
ࠅᛒ߁ߎߣ߇ߢ߈ࠆ‫⊓ޕ‬㍳ߔࠆߦߪ‫ߦ⥸৻ޔ‬ᄢቇතᬺ࡟ࡌ࡞ߩኾ㐷⍮⼂߇᳞߼ࠄࠇ‫ޔ‬ᚲⷐߩታോ
⚻㛎ࠍ᦭ߔࠆᔅⷐ߇޽ࠆ‫⊓ޕ‬㍳ߪ㧟ᐕߏߣߦᦝᣂߐࠇࠆ߽ߩߩ‫ޔ‬⒢ോઍℂੱߩⷙᓞࠍ⛽ᜬߔࠆߚ߼ߩⷐઙߪሽ࿷ߖߕ‫⾗ޔ‬ᩰ߇೸ᅓߐࠇࠆߩߪ⯯னߩ↳๔ࠍߒߚ႐วߩߺߢ޽ࠆ߇‫ޔ‬1998 ᐕࠃࠅኾ㐷ኅߣߒߡߩ୶ℂⷙ▸߳ߩḰ᜚߇᳞߼ࠄࠇࠆߎߣߣߥߞߚ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕߩ႐ว‫ⷙޔ‬೙ߪㅒߦᒝൻߐࠇࠆᣇะߦ޽ࠆ‫ޕ‬⒢ോઍℂੱߦ㑐ߒߡߪ‫ޔ‬ଐ㗬ੱߣ࿖⒢ᐡߣߩ㑐ଥߩߺࠍⷙ೙ߩኻ⽎ߣߒ‫ޔ‬⒢ോࠕ࠼ࡃࠗࠬߘߩ߽ߩߦ㑐ߔࠆⷙ೙ࠍήߊߘ߁ߣ޿߁േ
߈߽޽ࠆ‫ᦨޔߒ߆ߒޕ‬ㄭߢߪ‫ޔ‬ᶖ⾌⠪଻⼔ࠍ৻⟵⊛ߦᝒ߃ࠆ⠨߃߇ㅴߺ‫ޔ‬⒢ോࠕ࠼ࡃ߽ࠗࠬⷙ೙
ߩኻ⽎ߣߔߴ߈ߣߩേ߈߽޽ࠅ‫⃻ޔ‬࿷ߎߩὐߦ㑐ߒߡߪ᡽ᐭߣද⼏ࠍ㊀ߨߡ޿ࠆ‫ޕ‬ਛ࿖ᵈౠ
࿖ᵈౠ⒢ോᏧදળ
Ꮷදળ㧦ਛ࿖ߩᵈౠ⒢ോᏧ⊓㍳⾗ᩰ೙ᐲ߇೙ቯߐࠇߡ߆ࠄ㧣ᐕ߇⚻ㆊߔࠆ߇‫ࠇߎޔ‬ߪੱ੐ㇱ‫ޔ‬࿖ኅ⒢ോ✚ዪ߇ቯ߼ߚ߽ߩߢ‫ޔ‬ቢోߥ࿖ኅ೙ᐲߢߪߥ޿ߚ߼‫ߩߘޔ‬ᮭᆭᕈߪૐߊ⒢ോ
ઍℂߩ⊒ዷᕈࠍ㒖߻߽ߩߣߥߞߡ޿ࠆ‫⁁ߥ߁ࠃߩߎޕ‬ᴫࠍฃߌ᡽ᐭߪᤓᐕࠃࠅ‫ޔ‬ᵈౠ⒢ോᏧߩ┙ᴺൻ‫ߩߘޔ‬ᕈ⾰߿ᬺോߩ᣿⏕ൻߦะߌ‫ޔ‬ᵈౠ⒢ോᏧ‫ޔ‬⒢ോᜂᒰቭ‫ޔ‬ኾ㐷ኅࠄߦ⻁໧ߒ‫ޔ‬ᣣᧄ‫ޔ‬㖧࿖‫┙ߩ࠷ࠗ࠼ޔ‬ᴺ⾗ᢱߩ⎇ⓥߦ⌕ᚻߒߚ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ

ᵈౠ⒢ോᏧߦߥࠆߦߪ࿖ኅ⛔৻⹜㛎ߦวᩰߔࠆᔅⷐ߇޽ࠆ‫ޕ‬ᵈౠ⒢ോᏧߦߪ‫ޔ‬ᵈౠ⒢ോᏧ੐ോᚲ
ߢߩᵴേߩߺ߇⹺߼ࠄࠇߡ޿ࠆ߇‫⃻ޔ‬࿷ߪ‫᦭ޔ‬㒢⽿છ೙ߣ౒ห⽿છ೙ߩ੐ോᚲߩߺߢ޽ࠅ‫⋡ޔ‬ਅ୘ੱ੐ോᚲߩㆇ༡╬ߦ㑐ߔࠆ⎇ⓥ߇ታᣉߐࠇߡ޿ࠆ‫ޕ‬ᵈౠ⒢ോᏧߩᬺോ▸࿐ߦߪ↳๔‫⸥ޔ‬Ꮽ‫ޔ࠻ࡦ࠲࡞ࠨࡦࠦޔ‬⒢ോ⋧⺣╬ߩ৻⥸⊛ઍℂ੐ോߩ߶߆ߦ‫ޔ‬
ᚲᓧ⒢ߩ⸘▚ߣ⚊ઃ‫ޔ‬ડᬺୟ↥ᤨߩᷡ▚ᬺോ╬‫౏ޔ‬ᱜ⸽ᦠࠍ૞ᚑߔࠆᬺോߥߤ߽฽߹ࠇࠆ‫ޕ‬ᵈౠ⒢ോᏧߪ౏ᱜ⸽ᦠߦࠨࠗࡦߔࠆߎߣߦࠃࠅߘߩౝኈߦߟ߈ᴺ⊛࡮⚻ᷣ⊛⽿છࠍ⽶߁ߎߣߦߥࠆ‫ޕ‬࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ
ࡦ⒢ℂ჻ળ㧦࠼ࠗ࠷ߪర᧪ⷙ೙ߩ෩ߒ޿࿖ߢ޽ࠆ‫ޕ‬⒢ℂ჻ᬺോߩ⾗ᩰⷐઙߪ⒢ℂ჻
ᴺߦࠃࠅⷙቯߐࠇߡ߅ࠅ‫ޔ‬⒢ℂ჻ᬺോߦߪ⸥Ꮽ‫ޔ‬᳿▚‫⽷ޔ‬ോᒰዪߦኻߔࠆ㑐ਈవߩઍℂ‫್ⵙޔ‬ᚲߦ߅ߌࠆઍℂ߇฽߹ࠇࠆ‫ޔߚ߹ޕ‬ᑯ⼔჻߿౏⹺ળ⸘჻߽ߎࠇࠄ⒢ℂ჻ᬺോࠍⴕ߁ߎߣ߇ߢ߈ࠆ‫ޕ‬⒢ℂ჻ߪㅢᏱ‫ޔ‬ᄢቇߢ⚻ᷣቇ߹ߚߪᴺቇࠍኾ᡹ߒ‫ޔ‬ታോ⚻㛎ࠍⓍࠎߛᓟߦ‫ޔ‬ฦᎺߢታᣉߐࠇࠆ⒢ℂ჻⹜㛎ߦวᩰߔࠆᔅⷐ߇޽ࠆ‫ޕ‬⒢ℂ჻ߩᬺോ⋙〈ࠍⴕ߁⒢ℂ჻ળߪ‫ޔ‬⒢ℂ჻⹜㛎ߦวᩰߒߚ⒢ℂ჻ߩછ๮ࠍⴕ߁߶߆‫⾗ߩߘޔ‬ᩰࠍ೸ᅓߔࠆᮭ㒢ࠍ᦭ߔࠆ‫ޕ‬⒢ℂ჻ળߪ߹ߚ‫ޔ‬⒢ℂ჻ᴺੱߩ⹺ቯ߽ⴕߞߡ޿ࠆ‫ޕ‬࠼ࠗ࠷ߦߪ⒢ോⵙ್೙ᐲ߇޽ࠅ‫ޔ‬⒢ℂ჻ߩ⁛┙ᕈߪᙗᴺߢ଻㓚ߐࠇߡ߅ࠅ‫್ⵙޔ‬ᚲߢߩଐ㗬ੱߩ
ઍℂ߽⹺߼ࠄࠇߡ޿ࠆ‫ޕ‬࠼ࠗ࠷ߢ߽⥄↱ൻߩᵹࠇߪ޽ࠆ߇‫ߪࠇߘޔ‬ㇱಽ⊛ߥ⥄↱ൻߢ޽ࠆ‫ޕ‬ᐢ๔ትવⷙ೙ߥߤ߽✭๺ߐࠇߡ޿ࠆ߇‫⃻ޔ‬ታߪߥ߆ߥ߆㔍ߒ޿ߩ߇ታ⁁ߢ޽ࠆ‫ޕ‬EU ᆔຬળߩ᳿ቯߪ⒢ℂ჻ߦߣߞߡᄢ߈ߥᗧ๧
ࠍᜬߟ‫ޕ‬EU ߢߪ EU ࿤ౝߢ޽ࠇ߫‫ߦ↱⥄ޔ‬⡯ᬺࠍታᣉߢ߈ࠆߣቯ߼ࠄࠇߡ޿ࠆ߇‫ޔ‬ᄖ࿖ੱ߇࠼ࠗ
࠷ߢ⒢ℂ჻ᬺോࠍⴕ߁႐วߪ࠼ࠗ࠷ߩ⒢ℂ჻⹜㛎ߦวᩰߔࠆᔅⷐ߇޽ࠆ‫ߚ߹ޕ‬ႎ㈽ⷙቯߦࠃࠅᦨ
ૐᢱ㊄ߣᦨ㜞ᢱ㊄߇⸳ቯߐࠇߡ޿ࠆߚ߼‫⁛ޔ‬භ⑌ᱛߦ߆߆ࠆ EU ᆔຬળ߆ࠄ⇣⼏߇໒߃ࠄࠇߡ޿
ࠆ‫ޕ‬㘃ૃߒߚઙߢ᰷Ꮊⵙ್ᚲߪ㧞ߟߩ್᳿ࠍਅߒߡ޿ࠆ߇‫ߩࠕ࡝࠲ࠗޔ‬ᑯ⼔჻ႎ㈽ⷙቯߣ EU ᴺ
ߣߩᢛวᕈ߇⹺߼ࠄࠇߚ್᳿ߦࠊࠇࠊࠇߪജߠߌࠄࠇߡ޿ࠆ‫ޕ‬ో૕ߣߒߡർ᰷Ꮊߪࠃࠅ࡝ࡌ࡜࡞ߦ‫ޔ‬ධ᰷Ꮊߢߪⷙ೙߇ࠃࠅ෩ߒߊߥࠆ௑ะߦ޽ࠆߣ޿߃ࠆ‫ޕ‬ᣂߒ޿ EU ߩਛߢߪ⒢ℂ჻೙ᐲࠍᜬߟ࿖߇ㆊඨᢙࠍභ߼ߡ޿ࠆ‫ޕ‬ᐢ๔ትવ╬ᶖ⾌⠪ߦߣߞߡ᦭⋉ߥ
ಽ㊁ߢߩ⥄↱ൻߪᔅⷐߢ޽ࠆߣ⹺⼂ߔࠆ߇‫ޔ‬ႎ㈽ⷙቯ╬ᔅߕߒ߽ᶖ⾌⠪଻⼔ߦ❬߇ࠄߥ޿ⷙ೙ߦ
ߟ޿ߡߪ⾰▤ℂߩⷰὐ߆ࠄ✭๺ࠍⷐ᳞ߔࠆ߽ߩߢߪߥ޿‫ޕ‬㖧࿖࠰࠙㖧࿖࠰࠙࡞࿾ᣇ⒢ോ
࿾ᣇ⒢ോ჻ળ㧦2002 ᐕߣ 2003 ᐕߩ⒢ോ჻ᴺᡷᱜߦ߅ߌࠆขࠅ⚵ߺࠍ⚫੺ߔࠆ‫ޕ‬㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળߢߪᑯ⼔჻ߣ౏⹺ળ⸘჻ߦኻߔࠆ⥄േ⾗ᩰઃਈ೙ᐲᑄᱛࠍ᳞߼‫ޔ‬200 ਁੱߩ⟑ฬࠍ㓸߼ߚ߶߆‫ޔ‬㖧࿖⒅⒢⎇ⓥ㒮ߣߩ౒௅ߢ㐿௅ߐࠇߚ⎇ⓥળߢߩᗧ⷗ࠍ〯߹߃‫ޔ‬⒢ോ჻ᴺᡷ
ቯ᩺ࠍ⊒⼏ߒߚ‫ޔࠅࠃߦࠇߎޕ‬2004 ᐕ߆ࠄߪ⒢ോ჻⹜㛎วᩰ⠪ߩߺ߇⒢ോ჻ࠍฬਸ਼ࠆߎߣ߇ߢ߈

╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣࠆࠃ߁ߦᡷᱜߐࠇߚ߇‫৻ޔ‬ᣇߢ౏⹺ળ⸘჻ߣᑯ⼔჻ߦ߽ᒁ߈⛯߈⒢ോઍℂᬺോࠍ⹺߼ࠆߣ޿߁ਇ
ቢోߥᒻߣߥߞߚߩ߇⃻⁁ߢ޽ࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦ࠗࠡ࡝ࠬߢߪ⥄ਥⷙ೙߇ේೣߢ޽ࠅ‫ޔ‬࿖ߦࠃࠆ⒢ോࠕ࠼ࡃࠗࠩ࡯߳ߩⷙ
೙ߪߥ޿‫ޕ‬⒢ോࠕ࠼ࡃࠗࠩ࡯ߦ⒢ߩ↳๔ߦ㑐ࠊࠆᴺ⊛⁛භᮭߪߥߊ‫ޔ‬ᴺ⊛⾗ᩰ߽ሽ࿷ߒߥ޿‫ࠃޕ‬
ߞߡ⒢ോࠕ࠼ࡃࠗࠩ࡯ߩ⾰ߩ⏕଻ߪฦදળߩ⽿છߣߥߞߡ߅ࠅ‫ࠬ࡝ࠡࠗޔ‬഼⸵⒢ോදળߦ߅޿ߡ
߽ળຬߩ㜞޿⾰ߩ⏕଻ߦዧജߒߡ޿ࠆ‫ޕ‬ᒰදળߩળຬߣߥࠆߦߪ⹜㛎ߦวᩰߔࠆᔅⷐ߇޽ࠅ‫ޔ‬วᩰߒߚᓟ߽Ფᐕߩ⎇ୃ߇⟵ോઃߌࠄࠇߡ޿ࠆ‫ߚ߹ޕ‬ળຬߪᬺോ਄ߩㆊᄬߢ៊ኂ߇಴ߚ႐วߦ஻߃
଻㒾ߦട౉ߔࠆߎߣߢ㘈ቴࠍ଻⼔ߔࠆࠃ߁ߦߒߡ޿ࠆ‫ޔ߽ߦ߆߶ߩߘޕ‬⡯ോⷙ⚂ߣታോࠟࠗ࠼࡜
ࠗࡦࠍ⸳ߌࠆߎߣߢ㜞޿ၮḰࠍ⏕଻ߔࠆࠃ߁ߦߒߡ޿ࠆ‫ޕ‬⥄ਥⷙ೙ߪലᨐ⊛ߦㆇ༡ߐࠇߚ႐ว‫ޔ‬᡽ᐭߦࠃࠆⷙ೙ߣห╬ߩലജࠍ⊒ߔࠆߎߣߦߥࠆ߇‫ߩߘޔ‬ߚ߼ߦߪ᡽ᐭ߿↥ᬺ⇇߆ࠄߩዅ㊀߇ᔅⷐߣߥࠆ‫ߥ߁ࠃߩߘޕ‬ዅ㊀ࠍᓧࠆߚ߼ߦ߽‫ޔ‬ળຬߩ᳓Ḱᒝൻ߇ᔅⷐߣߥࠅ‫ᙼޔ‬ᚓࡊࡠ࠮߽ࠬᔅⷐߣߥࠆ‫ࠬ࡝ࠡࠗޕ‬഼⸵⒢ോදળߢߪ⁛┙ߒߚᙼᚓࡄࡀ࡞ࠍ
⸳⟎ߒ‫⥄ޔ‬ਥⷙ೙૕೙ߦਁోࠍᦼߒߡ޿ࠆ‫ޕ‬⼏㐳߆ࠄߩ⾰໧㧦ㄭᐕ‫↳ߦࠬ࡝ࠡࠗޔ‬๔⚊⒢೙ᐲ߇ዉ౉ߐࠇߚߎߣߢળຬߩᓎഀߦᄌൻߪ޽ߞ
ߚߩ߆‫ޕ‬
ࠗࠡ࡝഼ࠬ⸵
ࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦↳๔⚊⒢೙ᐲߩዉ౉ߦࠃࠅ⒢ോࠕ࠼ࡃࠗࠩ࡯ߩ⽿છ▸࿐߇᜛ᄢߒߚ‫ޕ‬⒢ോࠕ࠼ࡃࠗࠩ࡯ߪ⚊⒢㗵ߩ⸘▚ࠍⴕ߁߇‫߆߶ߩߎޔ‬ౝ࿖෼౉ዪ߇⸘▚ࠍઍⴕߔࠆ႐ว߽޽ࠆ‫ߒޕ‬߆ߒ‫ޔ‬ౝ࿖෼౉ዪߦ⸘▚ࠍઍⴕߒߡ߽ࠄ߁႐ว‫↳ޔ‬๔ࠍળ⸘ᐕᐲߩᣧ޿Ბ㓏ߢߔ߹ߖࠆᔅⷐ߇޽
ࠆ‫⚊ޕ‬⒢㗵ߩ⸘▚ߦ޽ߚߞߡߪ‫ࠍ▚⸘ޔ‬㑆㆑߃ࠆߣ㊄೑߇߆߆ࠆߩߢ‫ޔ‬ᘕ㊀ߐ߇᳞߼ࠄࠇࠆ‫ޕ‬⼏㐳߆ࠄ㐳߆ࠄߩ⾰໧㧦໧㧦㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ߳ߩ⾰໧‫ޕ‬⒢ോ჻ᴺߩᡷᱜߢ‫ޔ‬⒢ോ⸷⸩ઍℂᮭߦߟ޿ߡ‫⹺౏ߪ޿ࠆ޽ޔ‬ળ⸘჻ߣߩ㑐ଥߦ߅ߌࠆਛዊડᬺ⋙ᩏߩ໧㗴ߦߟ޿ߡߏᗧ⷗߇޽ࠇ߫ુ޿ߚ޿‫ޕ‬㖧࿖࠰࠙ ࿾ᣇ⒢ോ჻ળ㧦㖧࿖ߢߪ⾗↥ⷙᮨ 70 ం࠙ࠜࡦએ਄ߩડᬺߪ౏⹺ળ⸘჻ߩળ⸘⋙ᩏ߇⟵㖧࿖࠰࠙࡞࿾ᣇ⒢ോ
ോઃߌࠄࠇߡ޿ࠆ‫ޕ‬ᴺੱ⒢߿ᚲᓧ⒢ߩ↳๔ߩ㓙ߦߪ⒢ോ჻ߩᦠ㘃ᷝઃ߇᳞߼ࠄࠇߡ޿ࠆ߶߆‫ޔ‬ਛዊડᬺߩ⒢ോ⺞ᢛ⸘▚ᦠ߿⸥Ꮽߪߔߴߡ⒢ോ჻ߩᬺോߢ޽ࠆߣߐࠇߡ޿ࠆ߇‫⃻ޔ‬ታߪߘ߁ߢߪߥ޿‫⒅ޕ‬⒢⸷⸩ઍℂᮭߦߟ޿ߡߪ‫ޔ‬㕖Ᏹߦᒝ޿ജࠍᜬߟมᴺ⋭ߣᴺോ⋭߇ᑯ⼔჻஥ࠍᡰᜬߒߡ޿ࠆ
ߎߣ‫ߦࠄߐޔ‬㖧࿖ߢߪ࿖ળ⼏ຬߩᄙߊ߇ᑯ⼔჻⾗ᩰࠍ᦭ߒߡ޿ࠆߎߣ߇ᄢ߈ߥოߣߥߞߡ޿ࠆ‫ޕ‬⼏㐳߆ࠄ㐳߆ࠄߩ⾰໧㧦໧㧦࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ߳ߩ⾰໧‫ޕ‬⒢ോⵙ್ᚲߢ⒢ℂ჻߇ᵴべߒߡ޿ࠆ߅⹤ߦ
ߟ޿ߡ߅ુ޿ߒߚ޿‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ
ࡦ⒢ℂ჻ળ㧦࠼ࠗ࠷ߩⵙ್೙ᐲߪ‫ޔ‬᳃ᴺ‫ޔ‬ഭ௛‫␠ޔ‬ળ‫ⴕޔ‬᡽‫⽷ޔ‬ോߩ㧡ߟߩⵙ್೙
ᐲߦಽ߆ࠇߡ߅ࠅ‫ޔ‬⒢ℂ჻߇ଐ㗬ੱߩઍℂࠍߢ߈ࠆߩߪ⒢ോⵙ್ᚲߦ㒢ࠄࠇߡ޿ࠆ‫⽷ޕ‬ോⵙ್ߦ㑐ߔࠆ․ቯߩ᩺ઙߦߟ޿ߡߪ‫ޔ‬⒢ℂ჻ߩઍℂ߇⟵ോઃߌࠄࠇߡ޿ࠆ႐ว߽޽ࠆ‫ޔߒ߆ߒޕ‬⣕⒢╬ೃ੐ⵙ್ߣߩ߆߆ࠊࠅ߇ߢߡߊࠆ႐ว‫ߪࠇߎޔ‬⒢ോⵙ್ᚲߢߪߥߊㅢᏱߩⵙ್ᚲߢክℂ߇ⴕࠊࠇࠆߩߢ‫ߩߘޔ‬႐วߪᑯ⼔჻ߣߩ౒หߢଐ㗬ੱࠍઍℂߔࠆߎߣߦߥࠆ‫ޔߒ߆ߒޕ‬⒢ോⵙ್ᚲߦ߅޿
ߡߪ 100㧑ߩઍℂ߇⹺߼ࠄࠇߡ޿ࠆ‫ޕ‬⼏㐳߆ࠄ㐳߆ࠄߩ⾰໧㧦໧㧦ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ߳ߩ⾰໧‫ⷙߪߢࠕ࡝࡜࠻ࠬ࡯ࠝޕ‬೙ࠍᒝൻߔࠆേ߈ߦ
޽ࠆߣુߞߚ߇‫⹺ޔ‬ቯኾ㐷ኅදળߣ޿߁᭎ᔨߦߟ޿ߡ‫ߏޔ‬ᢎ␜޿ߚߛ߈ߚ޿‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕߦߪᒰදળࠍ฽߼ߡ㧠ߟߩኾ㐷ኅදળ߇޽ࠆ߇‫ޔ‬ળຬߦߥࠆߦߪቇ૏ߣታ❣߇᳞߼ࠄࠇߡ޿ࠆ‫ޕ‬ฦදળߪኾ㐷ኅߩ⢒ᚑߦዧജߒߡ޿ࠆ‫ޕ‬ᒰදળ߇⹺ቯ
ኾ㐷ኅදળߣߥࠇ߫‫ޔ‬ᒰදળߩળຬߪ⒢ോઍℂੱߣߥࠇࠆߣ޿߁೙ᐲߢ޽ࠆ‫ޕ‬
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ൻ߳ߩኻᔕߦߟ
ኻᔕߦߟ޿ߡ㨉ࠗࠡ࡝഼ࠬ⸵
ࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦ࠗࠡ࡝ࠬߢߪ㔚ሶ↳๔ߪછᗧ⊛ߥ߽ߩߢ޽ࠆ‫ޕ‬㔚ሶ↳๔೙ᐲࠍዉ౉ߒߚ
ᒰೋࠃࠅ‫↳ޔ‬๔ᦠ߇૗ࠄ߆ߩℂ↱ߢㅍାవߦዯ߆ߥ߆ߞߚߎߣ߽޽ࠅ‫ޔ‬⒢ോࠕ࠼ࡃࠗࠩ࡯ߩ㑆ߢߪ㔚ሶ↳๔ߦኻߔࠆା㗬߇⭯޿‫ޕ‬㔚ሶ↳๔ࠍⴕߞߚ႐ว‫↳ߩ⚕ޔ‬๔ߪਇⷐߣߥࠆ‫⃻ޔߒ߆ߒޕ‬࿷ߪ߶ߣࠎߤߩ↳๔߇⚕ࡌ࡯ࠬߢ޽ࠆ‫ޕ‬ળຬߏߣߦ⢻ജ߽⇣ߥࠆߚ߼‫ޔ‬ᒰදળߢ߽㔚ሶ↳๔ߦ㑐ߒߡߪળຬߩ್ᢿߦછߖߡ޿ࠆ‫੹ߒ߆ߒޕ‬ᓟ‫ޔ‬㔚ሶ↳๔ߩઙᢙߪળຬߩା㗬ߣߣ߽ߦჇടߔࠆ߽ߩ
ߢ޽ࠈ߁‫ޕ‬᧲੩⒢ℂ჻ળ㧦ᣣᧄߢ߽ 2004 ᐕ 6 ᦬߆ࠄ࿖⒢ߦߟ޿ߡ㔚ሶ↳๔ߩછᗧዉ౉߇ታᣉߐࠇߡ޿ࠆ‫ޕ‬࿾
᧲੩⒢ℂ
ᣇ⒢ߦߟ޿ߡߪ‫ޔ‬2005 ᐕ㧝᦬߆ࠄ౓ᐶ⋵ߢߩዉ౉߇‫ޔ‬2006 ᐕߏࠈ߆ࠄో࿖ߢߩዉ౉߇ᬌ⸛ߐࠇߡ
޿ࠆ‫ޕ‬㖧࿖࠰࠙࡞࿾
࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ
ᣇ⒢ോ჻ળ㧦㖧࿖ߢߪ᡽ᐭߩⓍᭂ⊛ߥขࠅ⚵ߺ߽޽ࠅ㔚ሶ↳๔ߪ߆ߥࠅߩ࡟ࡌ࡞ߦ
㆐ߒߡ߅ࠅ‫ోߪߢ੹ޔ‬૕ߩ㧤ഀ߇ᚲᓧ⒢‫ޔ‬ᴺੱ⒢ߩ㔚ሶ↳๔ࠍⴕߞߡ޿ࠆ‫ޕ‬㖧࿖࠰࠙࡞࿾ᣇ⒢ോ
჻ળߢߪࡆ࠺ࠝᢎ᧚ࠍ૶↪ߒߚ⒢ᴺߦ㑐ߔࠆᢎ⢒߿‫ࠍ࠻࠶ࡀ࡯࠲ࡦࠗޔ‬ㅢߒߚᖱႎឭଏᬺോ߽ⴕ
ߞߡ޿ࠆ߇‫ࠆࠁࠄ޽ޔ‬ᬺോ߇㔚ሶ↳๔ࠍਛᔃߦⴕࠊࠇߡ޿ࠆ‫ޕ‬⼏㐳߆ࠄ㐳߆ࠄߩ⾰໧㧦໧㧦㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ߳ߩ⾰໧‫ޕ‬㔚ሶ࠺࡯࠲ࠍㅍߞߚᓟߦ‫ߩ⚕ޔ‬ᷝઃᦠ㘃ࠍ⒢ോ⟑╬ߦឭ಴ߔࠆᔅⷐߪ޽ࠆߩ߆‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ
ᣇ⒢ോ჻ળ㧦ᚲᓧ⒢߿ᴺੱ⒢ߦ㑐ߒߡߪᷝઃᦠ㘃߇ᔅⷐ‫ޕ‬㔚ሶ↳๔ߦኻߒߡߪ‫⚊ޔ‬⒢⠪ߦ⒢㊄ߩប㒰߇ߥߐࠇࠆߥߤ‫ޔ‬᡽ᐭߦࠃࠅࠗࡦ࠮ࡦ࠹ࠖࡉ߇ឭଏߐࠇߡ޿ࠆ‫ޕ‬࠼ࠗ࠷࡮ࠤ࡞
ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ
ࡦ⒢ℂ჻ળ㧦࠼ࠗ࠷ߢߪ‫ޔ‬ᄁ਄⒢‫ޔ‬ઃടଔ୯⒢‫ޔ‬ᚲᓧ⒢ߩ↳๔ߪᲤ᦬‫ޔ‬හᤨⴕ߁ᔅ
ⷐ߇޽ࠅ‫ߩࠄࠇߎޔ‬⒢ߦ㑐ߒߡߪ߆ߥࠅߩㇱಽ߇㔚ሶ↳๔ߢಣℂߐࠇߡ޿ࠆ‫ޔߒ߆ߒޕ‬ᐕᐲᲤߩ↳๔ߩ႐ว‫ޔ‬㔚ሶ↳๔߇චಽ᥉෸ߒߡ޿ࠆߣߪ⸒޿㔍޿‫ޕ‬ᒰዪߪ㔚ሶ↳๔ߩၮ⋚ᢛ஻ࠍផㅴߒߡ
޿ࠆ߇‫ޔ‬㔚ሶ↳๔೙ᐲߪ߹ߛ޽߹ࠅ೑↪⠪ߦᶐㅘߒߡ޿ࠆߣߪ⸒߃ߥ޿‫ߩߘޕ‬⢛᥊ߦߪ‫ޔ‬㔚ሶ↳๔ࠍߒߚ႐วߢ߽⚕ᇦ૕ߩ⾗ᢱឭ಴߇วࠊߖߡ᳞߼ࠄࠇߡ޿ࠆߎߣ‫ޔࠅ߹ߟޔ‬㔚ሶ↳๔ߩࡔ࡝࠶
࠻߇ૐ޿ߎߣ߇޽ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝
࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ‫ޔ‬㔚ሶ↳๔೙ᐲ߇ዉ౉ߐࠇߡ㧢ᐕ߇⚻ߟ‫⃻ޕ‬࿷ߢߪ‫ޔ‬90㧑⒟ᐲߩ↳๔߇㔚ሶ↳๔ߢߥߐࠇߡ޿ࠆߣᕁࠊࠇࠆ‫ߪߢࠕ࡝࡜࠻ࠬ࡯ࠝޕ‬㔚ሶ↳๔ߩࠗࡦ࠮ࡦ࠹ࠖࡉߣߒߡ↳๔ᦼ㒢ߩᑧ㐳߇⹺߼ࠄࠇߡ޿ࠆ߶߆‫ޔ‬㔚ሶ↳๔ߢㆶઃ߇↳⺧ߐࠇߚ႐ว‫ޔ‬㧣ᣣએౝߩㆶઃ߇ᜂ଻ߐࠇߡ޿ࠆ㧔⚕ߢߩ↳๔ߩ႐วߪ㧢ㅳ㑆㧕‫ޔߒ߆ߒޕ‬ᾘ㔀ߥ㔚ሶ↳๔ߦࠃࠅ⒢ോઍℂੱ߳ߩ⽶ᜂ߇ᄢ߈ߊߥࠆߣ޿߁໧㗴߽޽ࠆ‫ޕ‬ᖱႎṳ߃޿ߩ ᔨߪࠝ࡯ࠬ࠻࡜࡝ࠕߢ߽޽
ߞߚ߇‫ࡓ࠹ࠬࠪޔ‬ᛛⴚ㐿⊒ߦ⾌↪ࠍ߆ߌࠆߎߣߢ‫ޔ‬೙ᐲߩ౞Ṗߥㆇ↪߇น⢻ߣߥߞߚ‫ޕ‬Ფ᦬ߩ↳๔߇᳞߼ࠄࠇߡ޿ࠆᄁ਄⒢╬ߦ㑐ߒߡߪ‫ޔ‬㔚ሶ↳๔ߩ߶߁߇ಣℂㅦᐲ߇ㅦߊߥࠅ‫ޔ‬IT ࠪࠬ࠹ࡓߩ
ࠕ࠶ࡊࠣ࡟࡯࠼ࠍ࿑ࠆߎߣߢડᬺ஥߽ㆡᤨᄁࠅ਄ߍࠍ⏕⹺ߔࠆߎߣ߇ߢ߈ࠆߣ޿߁ࡔ࡝࠶࠻߽޽
ࠆ‫ޕ‬
⼏㐳߆ࠄ
㐳߆ࠄߩ⾰໧㧦໧㧦ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ߳ߩ⾰໧‫ࠍ࠲࡯࠺ޕ‬ㅍઃߔࠆ㓙‫ޔ‬ᷝઃߔࠆᦠ㘃ߪߤ߁ߒߡ޿ࠆߩ߆‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ᦠ㘃ࠍᷝઃߔࠆᔅⷐߪߥ޿‫ޕ‬ᷝઃᦠ㘃߇޽ࠆ႐วߦߪ࠴ࠚ࠶ࠢ࡝ࠬ࠻
ߢ⏕⹺ߔࠆࠃ߁ߦߒߡ޿ࠆ‫ޕ‬㨇ࠣࡠ࡯㨇ࠣࡠ࡯ࡃ࡞ൻ߳ߩ
࡞ൻ߳ߩኻᔕ㨉ਛ࿖ᵈౠ⒢ോᏧදળ㧦Ꮷදળ㧦੹ᐕߩ㧞᦬ߦ࠰࠙࡞ߢ㐿߆ࠇߚࠕࠫࠕࠝ࠮ࠕ࠾ࠕ࡮
࡮࠲࠶ࠢࠬࠦࡦࠨ࡞࠲ࡦ
࠻දળ㧔AOTCA㧕ߩ╙ 11 ࿁ℂ੐ળ․೎ળ⼏ߢ‫ޔ‬ਛ࿖ᵈౠ⒢ോᏧදળߩട౉߇⹺߼ࠄࠇߚ‫ޕ‬ਛ࿖ߩ⒢ോᏧᬺോߪ⊒ዷㅜ਄ߦ޽ࠆ‫ޕ‬ᴺ೙ᐲ‫ޔ‬ᵈౠ⒢ോᏧߩᬺോ▸࿐‫␠ޔ‬ળ⊛⹺⍮ᐲะ਄ߩ޿ߕࠇߩ
㕙ߦ߅޿ߡ߽‫⻉ޔ‬ᄖ࿖߆ࠄᄙߊࠍቇ߫ߥߌࠇ߫ߥࠄߥ޿ߣߩ⹺⼂ࠍᜬߞߡ޿ࠆ‫ޕ‬หᤨߦਛ࿖ߪ⃻࿷ᕆㅦߦ⊒ዷߔࠆᏒ႐⚻ᷣࠍ᦭ߔࠆ࿖ߢ޽ࠅ‫ߦࠄߐޔ‬਎⇇⾏ᤃᯏ㑐㧔WTO㧕߳ߩട⋖ࠍᨐߚߒߚ޿߹‫ޔ‬ਛ࿖ߢߩ⒢ോᬺോߩ࠾࡯࠭ߪ㜞߹ߞߡ޿ࠆ‫ޕ‬ਛ࿖ᵈౠ⒢ോᏧදળߪ੹ᓟ߽
AOTCA ࠍㅢߓߡฦ࿖ߣߩㅪ៤ᒝൻࠍ࿑ߞߡ޿߈ߚߊᕁߞߡ޿ࠆ‫ᧄߦࠄߐޕ‬ᣣߩࠨࡒ࠶࠻ߩࠃ߁

╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣߥ႐ߢߩᖱႎ੤឵߽㕖Ᏹߦ᦭ᗧ⟵ߢ޽ࠆߣ⹺⼂ߔࠆ‫੹ޕ‬ᓟߐࠄߦ‫ⷞޔ‬ኤ⸰໧߿⎇ୃࠍㅢߓߚ⒢ോ
ኾ㐷ኅߩ੤ᵹ߇޽ࠆߎߣࠍᦸࠎߢ޿ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ᧄᣣߩࠨࡒ࠶࠻ߩࠃ߁ߥળวߢ‫ޔ‬ฦ࿖ߩ࿅૕߇⹤ߒว߁ߎߣ߇ߢ߈ߡ
㕖Ᏹߦ᦭ᗧ⟵ߢ޽ࠆߣᕁ߁‫ߥ߁ࠃߩߎޕ‬႐ߢᓧࠄࠇߚ⍮⼂ࠍᵴ↪ߒߡ‫ޔ‬᡽ᐭߦ௛߈߆ߌࠆߎߣ߽
น⢻ߢ޽ࠈ߁‫⒅ࠕ࡝࡜࠻ࠬ࡯ࠝޕ‬⒢දળߢߪ‫ޔ‬AOTCA ߣቯᦼ⊛ߦળวࠍᜬߞߡ‫ޔ‬࿖㓙ൻ߳ߩኻᔕࠍ࿑ߞߡ޿ࠆ‫ ߦࠄߐޕ‬AOTCA ߪ‫ޔ‬᰷Ꮊߩᆌᆂ࿅૕ߢ޽ࠆ࡛࡯ࡠ࠶ࡄ⒢ോㅪว㧔CFE㧕ߣදജ૕೙ࠍ⚵߻ߎߣߢ࿖㓙⊛࠹࡯ࡑߦขࠅ⚵߻ߎߣ߇ߢ߈ࠇ߫ߣ⠨߃ߡ޿ࠆ‫ޕ‬㖧࿖࠰࠙࡞࿾
࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ
ᣇ⒢ോ჻ળ㧦㖧࿖ߢߪ‫⥄ޔ‬േ⾗ᩰઃਈ೙ᐲߣ⒅⒢⸷⸩ઍℂᮭߩ⏕଻ߦ㑐ߔࠆ໧㗴ࠍ⸃᳿ߔࠆᔅⷐ߇޽ࠆ߇‫߿࠷ࠗ࠼ޔ‬ᣣᧄߩ೙ᐲࠍෳ⠨ߦ‫੹ޔ‬ᓟ৻ጀߩදജࠍⷐ⺧ߒߚ޿‫ᧄޕ‬ᣣߩࠨࡒ࠶࠻߇ᄾᯏߣߥߞߡ‫ޔ‬ฦ࿖㑆ߩᖱႎ੤឵߇ଦㅴߐࠇࠆ߽ߩߣ⠨߃ࠆ߇‫ߩߘޔ‬㓙‫ޔ‬ฦ࿅૕㑆ߩࡎ࡯ࡓࡍ࡯ࠫߢ⋧੕ ID ࠍឭଏߒߡߪߤ߁߆‫ߥ߁ࠃߩߘޕ‬႐ߢᓧࠄࠇߚᖱႎ߇‫ࡂ࡯࠼ޔ‬㐿⊒ࠕࠫࠚࡦ࠳㧔DDA㧕ߦࠃࠆ⒢ോ‫ޔ‬ળ⸘‫ޔ‬ᴺᓞ╬ಽ㊁ߩࠨ࡯ࡆࠬ㐿᡼ߩ੤ᷤ᩺૞ᚑߩ৻ഥߦߥࠆߎߣ߇ߢ߈
ࠆߩߢߪߥ޿߆ߣ⠨߃ࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵
ࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦ࠗࠡ࡝഼ࠬ⸵⒢ോදળߢߪ‫ޟ‬࿖㓙⒢ോ਄⚖఺⸵‫ߩߘޔ߇ࠆ޿ߡߌ⸳ࠍޠ‬఺⸵ࠍᓧࠆߦߪ‫ޔ‬࿖㓙ᬺോߦ㑐ߔࠆේೣ⺰߿ታ㓙ߩ࿖㓙⒢ോᬺോ‫ޔ‬ᬺോᵴേ࿖ߦ߅ߌࠆ⒢ോᬺോ
ߦ㑐ߔࠆ⍮⼂ࠍ໧߁⹜㛎ߦวᩰߔࠆ߆‫╙ޔ‬㧝࿖ߣ╙㧞࿖ߦ߅ߌࠆ⒢ോᬺോߦ㑐ߒߡ㧝ਁ 5000 න⺆߆ࠄ㧞ਁන⺆ߩ⺰ᢥࠍឭ಴ߒ‫⺰ߩߘޔ‬ᢥ߇৻ቯߩ᳓Ḱࠍḩߚߔߎߣ߇᳞߼ࠄࠇߡ޿ࠆ‫ޕ‬࿖㓙⒢ോ
਄⚖఺⸵߇࿖㓙⊛ߥ⾗ᩰߣߒߡ⹺⍮ߐࠇࠆࠃ߁ߦߥࠆߣ‫ޔ‬⒢ോኾ㐷ኅ߇࿖Ⴚࠍ⿥߃ߡᵴേߔࠆߎ
ߣ߇ኈᤃߦߥࠅ‫⚿ޔ‬ᨐߣߒߡᄙ࿖☋ડᬺ╬ߩା㗬ࠍൎߜᓧࠆߎߣ߇ߢ߈ࠆࠃ߁ߦߥࠈ߁‫ޕ‬࠼ࠗ࠷࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ
࡞ࡦ⒢ℂ჻ળ㧦᰷Ꮊౝߢߩදജ㑐ଥߪⓍᭂ⊛ߦផㅴߐࠇߡ޿ࠆ‫ޕ‬CFE ߪ 21 ࠞ࿖ߩ࿅૕
ߢ᭴ᚑߐࠇ‫ޔ‬⒢ോኾ㐷ኅห჻ߩㅪ៤ࠍ࿑ߞߡ޿ࠆ‫ޕ‬CFE ߪ⒢ℂ჻࡝ࠬ࠻ߩ૞ᚑߦ߽ขࠅ⚵ࠎߢ޿ࠆ߇‫ࠍ࠻ࠬ࡝ߩߎޔ‬ㅢߒߡ‫ޔ‬᰷Ꮊߢߪᄖ࿖ߩ⒢ℂ჻ߣࡄ࡯࠻࠽࡯ࠍ⚿߱ߎߣ߇น⢻ߣߥߞߡ޿ࠆ‫ޕ‬߹ߚฦ࿖ߢ࠮ࡒ࠽࡯ߩ㐿௅߽ⴕߞߡ޿ࠆ㧔࠼ࠗ࠷ߣࡈ࡜ࡦࠬߩදળਥ௅ߢ࠼ࠗ࠷⺆ߣࡈ࡜ࡦࠬ⺆ߩࡃࠗ࡝ࡦࠟ࡞ߩ⒢ℂ჻ߩ੤ᵹࠍડ↹㧕‫ࡦ࡞ࠤ࡮࠷ࠗ࠼ޕ‬⒢ℂ჻ળߪ CFE ߦኻߒ‫੹ޔ‬ᓟߐࠄߦࠕ
ࠫࠕ⻉࿖ߣߩㅪ៤ࠍᷓ߼ࠆࠃ߁௛߈߆ߌߡ޿ߊᚲሽߢ޽ࠆ‫ߩ⪲⸒ޔ߅ߥޕ‬໧㗴߽޽ࠅ‫ޔ‬EU ᜛ᄢߦࠃࠅ࠼ࠗ࠷⒢ℂ჻߇⋥ធᓇ㗀ࠍฃߌࠆߎߣߪߥ޿ߣᕁࠊࠇࠆ‫ޕ‬⼏㐳㧦⼏㐳㧦⥄↱ൻ‫ޔ‬IT ൻ‫࡞ࡃ࡯ࡠࠣޔ‬ൻ߳ߩኻᔕߦߟ޿ߡ‫ߥ߹ߑ߹ߐޔ‬ᵹࠇ߇޽ࠆਛߢ‫ޔ‬⡯ᬺኾ㐷ኅ೙ᐲߩ㊀ⷐᕈߪଐὼ㜞ߊ‫੹ޔ‬ᓟ߽ㅪ៤ࠍ⊒ዷߐߖߡ޿ߊᔅⷐ߇޽ࠆߎߣࠍ⏕⹺ߢ߈ߚߣ⠨߃ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
2004 ᐕ㧢᦬ 1㧣ᣣ㧢㧚౒หት⸒⺞ශᑼ㧢㧚౒ห⸒⺞ශᑼ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ት⸒‫ޠ‬㧔᧲੩ት⸒㧕߳ߩ⺞ශߦᒁ߈⛯߈‫ޔ‬ઍ⴫⠪㑆ߢਁᐕ╩੤឵߇ⴕࠊࠇߚ‫ޕ‬㧔౒หት⸒ߩ⸽ᦠߪ⧷⺆ 㧢ㇱߣᣣᧄ⺆ 㧝ㇱ㧕㧣㧚౒ห㧣㧚౒หት⸒⊒⴫㧔⸒⊒⴫㧔㊄ሶળ㐳㧕ሶળ㐳㧕㊄ሶળ㐳ࠃࠅ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ት⸒‫ޠ‬㧔᧲੩ት⸒㧕߇⺒ߺ਄ߍࠄࠇߚ‫ޕ‬㧔ߘߩᓟ‫ޔ‬ઍ⴫࿅ߩ⸥ᔨ౮⌀᠟ᓇ㧕㧤㧚㐽ળ ߎߣ߫㧔㜟⇌೽ળ㐳㧤㧚㐽ળߩߎߣ߫㧔⇌೽ળ㐳㧕ᧄᣣ 2004 ᐕ 6 ᦬ 17 ᣣ‫ޔࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ਛ࿖‫ޔ࠷ࠗ࠼ޔ‬㖧࿖‫ޔࠬ࡝ࠡࠗޔ‬ᣣᧄߩ㧢ࠞ࿖߆ࠄ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻‫ߦޠ‬㓸߹ߞߚ⒢ോኾ㐷ኅ࿅૕ߩઍ⴫⠪ߪ‫᧲ߎߎޔ‬੩ߢ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ት⸒‫ޠ‬㧔᧲੩ት⸒㧕ࠍណᛯߒߎࠇࠍ⊒⴫ߒߚ‫ޕ‬㐽ળࠍትߔࠆ‫ޕ‬㧔ੌ㧕̪ࠨࡒ࠶࠻ෳട⠪ᢙ⚂ฬ

The FirstInternational Metropolis CPTA Summit
㧔Minutes㧕Date㧦

17th June 2004(Thu.)Time㧦

9:00-11:30

Venue㧦

5F, Eminence Hall, Keio Plaza Hotel

The First International Metropolis CPTA Summit
17th June 2004

AgendaModerators㧦Mr. Kenichi Yamaguchi, Deputy Manager of the International Department
Mr. Shinichi Kouzu, Manager of Tax Assessment Department
1.

Opening Remarks㧔Ms. Harue Kasuya, Vice President, Tokyo Certified Public Tax Accountants'
Association㧕

2.

Welcome Speech 㧔 Mr. Hideo Kaneko, President, Tokyo Certified Public Tax Accountants'
Association㧕

3.

Introduction of guests

4.

Speech by guests (Mr. Kenichiro Otake, Director of the Taxation Bureau, Finance Ministry of Japan,
and Kinjiro Mori, Chairman, Japan Federation of Certified Public Tax Accountants' Associations)5.

Summit Meeting“Towards the international development of systems for tax professionals”.

Meeting Chairman㧦Mr. Hideo Kaneko (President, Tokyo Certified Public Tax Accountants' Association)
Speakers㧦

Mr. Gil Levy (Past President, Taxation Institute of Australia)
Mr. Huaitan Zhao (Vice President and Secretary General, Chinese Certified Tax
Agents Association)
Mr. Ernst -Dieter Grafe (President, Chamber of Tax Advisers in Cologne)
Mr. Song Chun Dal, (President, Seoul Association of Certified Public Tax Accountants)
Mr. John Beattie, (President, Chartered Institute of Taxation)

6.

Signing Ceremony for Summit Declaration

7.

Summit Declaration㧔Mr. Hideo Kaneko㧕

8. Closing Remarks㧔Mr. Koichi Takahata, Vice President, Tokyo Certified Public Tax Accountants'
Association㧕

The First International Metropolis CPTA Summit
17th June 2004

Minutes1㧚㧚Opening Address㧔Ms. Harue Kasuya, Vice President, Tokyo Certified Public Tax Accountants'
Association㧕
At yesterday’s symposium, the speakers introduced taxation systems, systems for tax professionals andvarious issues faced by their respective countries, allowing us all to appreciate the utility of systems for tax
professionals and the necessity of mutual cooperation. Today, based on the results of yesterday’s
discussions, we expect to have a series of lively discussions to further boost the international developmentof systems for tax professionals. I hope that this will prove a valuable opportunity to strengthen ourinternational alliances.
I hereby declare the First International Metropolis CPTA Summit open.
2㧚Welcome Speech㧔Mr. Hideo Kaneko, President, Tokyo Certified Public Tax Accountants'
Association㧕
Today, at the start of the 21st century, countries around the world are working to preserve peace andimprove our way of life. A strong financial base for each country is indispensable for the achievement ofthese goals. To realize a strong financial footing, and establish an efficient system of taxation, a country
must first have the trust and cooperation of its taxpayers. Tax professionals have a significant role to play incultivating that trust and cooperation. At our summit today, we will discuss measures which are being
implemented, designs for the future, and moves for further international cooperation, while taking into
account each country’s current tax environment. We will end our summit by issuing a declaration, which
may prove to be a springboard for the establishment of tax nations in the 21st century.

3㧚Introduction of guests

Guests at today’s summit are as follows:࡮ Taxation Bureau, Finance Ministry of Japan: Mr. Kenichiro Otake, Bureau Chief
࡮ Japan Federation of Certified Public Tax Accountants' Associations: Mr. Kinjiro Mori, Chairman
࡮ Australian Embassy: Mr. Stephen Kentwell, First Secretary࡮ Chinese Embassy: Ms.Zhi Li, First Secretary࡮ German Embassy:Mr.Lutz-Peter Layer, Financial Counsellor, and Ms. Hiroko Yamana, Economics
Department, Finance Officer
࡮ Korean Embassy: Mr.OH Se-woon, First Secretary, Tax Affairs

The First International Metropolis CPTA Summit
17th June 20044㧚
㧚Speech by guests

Mr. Kenichiro Otake, Director, Taxation Bureau, Finance Ministry of Japan:
In Japan, the certified public tax accountant system serves as the system for tax professionals, and is
indispensable for ensuring the smooth running of the self-assessed taxation system. In addition, in the firstarticle of the Certified Tax Accountant Law, the mission of the certified public tax accountant is stated asfollows: “A certified public tax accountant, as an expert in taxation matters, shall endeavor, on a basis ofindependence, fairness and justice and in accordance with the doctrine of the self-tax assessment system, tosatisfy the confidence placed in them by taxpayers and realize proper compliance with all laws andordinances relating to taxes, as his or her mission.” The law upholds the status of the certified public tax
accountant as a specialist profession. I hope that today’s summit will produce fruitful, meaningful results
for the development of each country’s system for tax professionals.

Mr. Kinjiro Mori, Chairman, Japan Federation of Certified Public Tax Accountants' Associations:Globalization of the world economy is currently continuing at a rapid pace. However, with the expansion ofinternational transactions between corporations, and increases in overseas investments, the economy is
becoming increasingly intertwined in a complex manner, and comprehensive security management of data
and their timely disclosure are being called for.

In this environment, those involved in taxation and the provision of tax services must also work toaccumulate specialist knowledge and up-to-date information as an international professional. A real feelingfor tax issues is also essential. Wherever there is a nation state, there is tax, and wherever there is tax, there
will be a need for tax professionals. Tax professionals have an important responsibility, namely, to support
the acquisition of government income which is fundamental to the preservation of the state itself.

Therefore, I am delighted that representatives from organizations in six of the world’s major cities havecome together today for the First International Metropolis CPTA summit under the theme of “Towards theInternational Development of Systems for Tax Professionals”, and that participating organizations will beable to exchange their experiences, opinions and information about various matters, including the status of
the systems for professionals engaged in the provision of tax related services.

The First International Metropolis CPTA Summit
17th June 2004

5. Summit meeting
Theme: “Towards the International Development of Systems for Tax Professionals”
Chairman:Mr. Hideo Kaneko, President of the Tokyo Certified Public Accountants’ Association

Speakers:

Mr. Gil Levy (Past President, Taxation Institute of Australia)
Mr. Huaitan Zhao (Vice President and Secretary General, Chinese Certified Tax
Agents Association)
Mr. Ernst-Dieter Grafe (President, Chamber of Tax Advisers in Cologne)
Mr. Song Chun Dal, (President, Seoul Association of Certified Public Tax Accountants)
Mr. John Beattie, (President, Chartered Institute of Taxation)

Chairman: Today’s speakers will address the issue of dealing with three major global trends, namely,
liberalization(deregulation), the increasing role of information technology, and globalization.

Adapting to liberalization (deregulation)
Tokyo Certified Public Tax Accountants’ Association: In Japan, regulations on payment to certified tax
accountants have been relaxed, and restrictions on advertising have also been lifted in principle. Perhaps
the Taxation Institute of Australia can tell us about the situation there.

Taxation Institute of Australia: In Australia, only registered tax agents (TAs) are allowed to receive fees
for tax services. To register as a tax agent, you must generally demonstrate specialist knowledge at theundergraduate level, and possess the required practical experience. Although registration must be renewed
every three years, there are no requirements for maintaining discipline as a tax agent. Qualified TA can
only be stripped of their qualification if they are found to have submitted falsified reports. However, since1998, practitioners have been required to adhere to ethical codes of conduct.

In Australia, regulations are currently being tightened, not relaxed. Some people are calling for theabolishment of regulations for tax advice, so that regulations would only cover relations with clients andwith the Tax Administration Agency. However, there is also a current trend to place priority on consumer
protection, which has resulted in a movement recommending the application of regulations to tax advice.
We are currently in negotiations with the government regarding this issue.

Chinese Certified Tax Agents Association: Seven years have passed since China established its system ofregistering qualifications for Certified Tax Agents. However, this system was established by the State
Administration of Taxation and the Ministry of Personnel. As such, it is not a true national system. It lacks

The First International Metropolis CPTA Summit
17th June 2004

authority and may actually hinder the development of tax agents. In response to this situation, thegovernment last year began to work towards strengthening the legal status of tax agents, and in order toincrease clarity regarding the nature and duties of tax agents, the government has held discussions with tax
agents, tax officers and other experts and also began examining relevant legislative process throughdocuments from Japan, South Korea and Germany.

In order to become a certified tax agent, one must pass a unified national exam. Currently, certified tax
agents are only permitted to work through certified tax agents’ offices. These offices are either limited
companies or cooperatives. We are currently studying the possibility of allowing certified tax agents tooperate as individuals.

Along with standard tax agent services such as filing tax returns, bookkeeping, consulting and giving tax
advice, certified tax agents also calculates and pays income tax, carries out liquidation procedures in theevent of corporate bankruptcy, and draws up notarized documents. When a certified public accountant
signs notarized documents, they must assume economic and legal responsibility for the document’s
contents.

Germany - Chamber of Tax Advisors in Cologne: Germany is a country that is, essentially, strong on
regulation. Tax consultation in Germany is governed by the Tax Consultation Law. Tax consultants provide
bookkeeping and accounting services and can also serve as an agent in dealing with financial authorities
and courts. These tax-related services can also be performed by chartered accountants or lawyers. Tax
consultants generally must have majored in economics or law at university, gained appropriate practicalexperience, and passed the tax consultants’ exam which is held in each state. The Chamber of Tax
Consultants oversees tax consulting businesses. It appoints tax consultants who have passed the relevant
exams and has the authority to rescind the tax consultant status. The Chamber is also responsible forapproving tax consulting companies.

Germany has a system of Financial Courts which deals with tax matters. Independence of tax consultants isguaranteed by the constitution, and consultants are allowed to serve as representatives at court.

In Germany, deregulation is also taking place but only in specific areas. Restrictions on advertising andpublicity have been relaxed but things are still difficult in the current climate. Decisions made by theEuropean Commission have a significant impact on tax advisors. In the EU, one is allowed to carry out
work freely anywhere within the EU boundaries. However, if a foreigner wants to work as a tax consultant
in Germany, he or she must first pass the tax consultants’ exam. Furthermore, as minimum and maximum
payments are prescribed by law, the European Commission has complained that this infringes anti-trust

The First International Metropolis CPTA Summit
17th June 2004

provisions. Two similar cases have come before the European Court, and we were encouraged by theverdict that regulatory restrictions on pay for Italian lawyers were deemed to be within the scope ofEuropean laws.

Generally speaking, it can be said that regulations tend to be more liberal in Northern Europe, while stricter
in the south of the continent. In the new EU, the majority of countries have a system for tax professionals.
Most countries recognize that in areas where there are benefits to the consumer, such as advertising andpublicity, there is a need for deregulation. However, in the case of pay restrictions and other regulations
that are not necessarily connected to consumer protection, then deregulation is not necessarily thought
desirable, from the point of view of preserving quality.

Korea - Seoul Association of Certified Public Tax Accountants: We would like to discuss the measurestaken through 2002 and 2003 surrounding amendments to the Certified Public Tax Accountants Law. The
Seoul Association of Certified Public Tax Accountants called for abolishing the system whereby tax
accountant qualifications are automatically awarded to lawyer and certified public accountants. We
collected over 2 million signatures, and based on the views presented at research meetings held jointly with
the Korea Institute of Public Finance, we proposed amendments to the Certified Public Tax Accountants
Law. As a result of our proposal, the law was amended such that only those who have passed the Certified
Public Tax Accountants’ exams can call themselves certified public tax accountants starting in 2004.
However, certified public accountants and lawyers are still able to practice tax accounting, thus the current
situation remains far from perfect.

United Kingdom - Chartered Institute of Taxation
Our systems in the United Kingdom are based on self-regulation. There are no regulations from the central
government that are imposed on tax advisors. Tax advisors have no legal monopoly on giving advice about
tax returns, nor is there any legal qualification for the profession. Therefore, the responsibility forpreserving quality among tax advisors lies with each tax advisors’ association, and the Chartered Instituteof Taxation is working earnestly to ensure that high quality is maintained among its members. In order tobe qualified as the member of this Institute, the applicant must pass the examination, and subsequent annual
trainings are also obligatory. Also, clients can be covered by insurance that members subscribe to for any
losses arising from business-related errors and omissions. In addition, professional regulations and practiceguidelines are in place to ensure high-level standards.

If self-regulation is carried out well, it can be just as effective as government regulation. For this to occur,
respect from the government and from industry is essential. In order to earn such respect, it is necessary toenhance the quality of association members, and also have a disciplinary system. The Chartered Institute of

The First International Metropolis CPTA Summit
17th June 2004

Taxation has established an independent disciplinary panel, and is taking all possible measures to ensure
the health of the self-regulatory system.

Question from Chairman: Has the role of association members changed due to the recent introduction ofself-assessment in taxation reporting?

United Kingdom - Chartered Institute of Taxation: Our scope of responsibility as tax advisors has
widened following the introduction of the self-assessment scheme. Tax advisors calculate the amount of tax
due, but in some cases the calculations are carried out by the Department of Inland Revenue. However, if
you wish the Inland Revenue to perform your tax calculations, you must file your tax reports at an earlystage within the tax year. When carrying out tax calculations, if you make a mistake, you will have to pay
interest on the discrepant amount, so you must be extremely careful.

Question from the Chairman: A question for the Seoul Association of Certified Public Tax Accountants.
Could you tell us your opinion on the issues which arose after the amendment of the Tax Accountants Law,regarding the right to serve as a representative in tax related litigation, and about relations with certified
public accountants regarding the audit of small and mid-sized firms?

Korea - Seoul Association of Certified Public Tax Accountants: In Korea, companies with assets ofover 7 billion won are required by law to have their accounts audited by a certified public accountant.
When filing corporate tax or income tax reports, companies must attach documents prepared by a certified
public tax accountants. Certified public tax accountants are also officially responsible for preparing tax
adjustment statements and account books, although in reality this is not often the case. The Ministry ofJustice and the Ministry of Legislation, which are both very powerful, support the right of lawyers to serve
as representatives in cases of tax-related litigation. Furthermore, many members of parliament holdlawyers’ qualifications, which is another barrier to further reform.

Question from the Chairman: I have a question for the Chamber of Tax Advisors in Cologne. Could you
please tell us how tax advisors are playing an active role in Tax Courts?

Germany - Chamber of Tax Advisors in Cologne: Germany’s judicial system is divided into five
separate courts, civil, labor, social, administrative and financial. Tax advisors are only allowed to serve as
representatives for tax courts. However, in some specific cases, tax advisors may be mandated to provide
representation in the financial courts. However, in cases of tax evasion when the penal courts will also
become involved, deliberations will be carried out not in tax courts but in regular courts. In such cases, tax
advisors serve as joint representatives alongside lawyers. However, in the case of tax courts, tax advisors

The First International Metropolis CPTA Summit
17th June 2004

are the sole sanctioned representative.

Question from the Chairman: A question for the Taxation Institute of Australia. You mentioned that
regulations are currently being tightened in Australia. Could you describe the concept of recognizedprofessional associations(RPA’s)?

Taxation Institute of Australia: There are four professional associations in Australia, including ourassociation. To become a member, you must have a degree and a track record in the field. Each association
works hard to train professionals. Under the current system, if our organization becomes RPA’s, ourmembers are then allowed to become registered tax agents.

Adapting to the increasing role of IT
United Kingdom - Chartered Institute of Taxation: In the United Kingdom, tax filers have the option ofelectronic filing. When the electronic filing system was first introduced, there were instances where the tax
reports did not reach their intended destination due to some sort of trouble. For that reason, the electronicsystem is not well trusted by tax advisors. Electronic filing eliminates the need for paper. However, at the
moment, the majority of filings are paper-based. Since the ability to operate a computer will depend on theindividual, our association has left it up to its members to decide whether or not to file electronically.
However, in the future, as members of the association increase their trust in the electronic filing system, thenumber of electronic filings may increase.

Tokyo Certified Public Tax Accountants’ Association: In Japan, optional electronic filing for state taxes
has been possible since June 2004. Electronic filing of regional taxes will begin with the introduction of thesystem to Hyogo Prefecture in January 2005. Nationwide implementation is being considered for 2006 andonwards.

Korea - Seoul Association of Certified Public Tax Accountants: In Korea, electronic filing has become
quite widespread, due in part to the committed involvement of the government. 80% of all income andcorporation tax returns are filed electronically. At the Seoul Association of Certified Public Tax
Accountants, we are also carrying out educational activities on tax laws using video materials, and using
the Internet to provide a range of tax-related information. So, all of our services center on electronic filing.

Question from the Chairman: A question for the Seoul Association of Certified Public Tax Accountants.
After returns have been filed electronically, do you have to submit paper-based attached documents to thetax office, etc.?

The First International Metropolis CPTA Summit
17th June 2004

Korea - Seoul Association of Certified Public Tax Accountants: In the case of income tax and corporatetax, submission of attached documents is required. The government also provides incentives for electronic
filing in the form of tax deduction.

Germany - Chamber of Tax Advisors in Cologne: In Germany, returns for sales tax, valued added tax
and income tax must be filed immediately every month. A large proportion of these tax returns are filed
electronically. However, in the case of annual tax returns, rates of electronic filing are not yet sufficient.
The relevant authorities are in the process of readying the necessary infrastructure, but we cannot yet saythat the electronic filing has become widespread among the users. The reason for this is that electronic
filing must also be accompanied by a submission of paper-based attached documents, meaning that there islittle benefit to filing electronically.

Taxation Institute of Australia:

In Australia, six years have passed since the introduction of theelectronic filing system. At present, it is thought that around 90% of all filings are done electronically. As
an incentive, the period during which the tax return must be submitted is extended in the case of electronic
filing. Also, when filing for a refund, in the case of electronic filing, refunds are guaranteed within sevendays (in contrast to six weeks in the case of paper filing). However, one problem is that the burden on tax
agents has increased due to the complexity of the filing process. There were also some concerns inAustralia about leakage of information, but after having spent considerable expenses to develop systemtechnologies, the system is now able to operate smoothly. Regarding sales and other taxes for which reports
must be filed each month, electronic filing has increased the speed at which returns are processed.
Upgrading IT systems has the additional advantage of also allowing corporations to immediately confirm
their sales.

Question from the Chairman: Question for the Taxation Institute of Australia. When data is sent
electronically, do you have to send paper-based attached documents also?

Taxation Institute of Australia:

There is no need to submit any paper-based attached documents. Whencertain documents are attached to the electronic filing, we make sure to confirm them with a checklist.

Adapting to globalization
Chinese Certified Tax Agents Association: Our association became an official member of the Asia
Oceania Tax Consultants Association (AOTCA) at the 11th special board meeting in February of this year.
In China, the business of tax consultants is still in the development stage. We realize that there are manythings we must learn from other countries regarding our legal framework, the scope of activities for

The First International Metropolis CPTA Summit
17th June 2004

Certified Tax Agents, and increasing the public’s awareness of our role and services.

At the same time, the Chinese market economy is currently expanding rapidly. In addition, as China has
now joined the WTO (World Trade Organization), demand for taxation services in China is increasing. In
the future, our association intends, through communication with AOTCA, to strengthen our alliances withother nations. Furthermore, we are aware that the exchange of information in forums such as the summit
today is of paramount importance. Going forward, we hope to have further exchanges with other tax
professionals in the form of inspection visits and training.

Taxation Institute of Australia: We also feel that meetings such as today’s summit, which allow
organizations from various countries to engage in discussions, are very meaningful. We hope to make useof the knowledge which we have gained from the summit to lobby the government, for example. Our
Institute holds regular discussions with AOTCA, and is trying to adapt to globalization. In addition,
AOTCA also cooperates with its sister organization in Europe, the Confédération Fiscale Européenne
(CFE), which we hope will enable us to tackle international themes.

Korea - Seoul Association of Certified Public Tax Accountants: In Korea, we must solve two problems:
the automatic awarding of tax accountant qualifications and securing of the representation in tax-related
litigation. However, we wish to ask for further international cooperation; in particular, by using the systemsof Germany and Japan as a reference. We think that today’s summit will serve as a catalyst for stepping up
information exchange between our various countries. We would like to propose that each organization
provide each other with mutual IDs in its web sites. Information gained in this way could be useful in
helping us draw up proposals for negotiating the liberalization of the taxation, accounting and legal services
embodied in the Doha Development Agenda (DDA).

United Kingdom - Chartered Institute of Taxation: ‘The Advanced Diploma in International Tax’ is inplace at our institute. To receive this qualification, applicants must either pass an examination that tests
their knowledge of the basic theory and practice of international taxation and the taxation system for thecountries in which they do business, or they must submit a thesis of between 15,000 and 20,000 words on
taxation practices in the primary and secondary countries in which they do business. The thesis must be
judged to be above a certain required standard. If this Diploma scheme becomes recognized as aninternational qualification, it will become easier for tax professionals to work outside their home country,
and as a result, tax professionals will be able to gain the trust of many multi-national corporations.

Germany - Chamber of Tax Advisors in Cologne: We are working earnestly to promote cooperative
relationships within Europe. CFE comprises organizations from 21 countries, and works to promote

The First International Metropolis CPTA Summit
17th June 2004

alliances among tax professionals. CFE is compiling a list of qualified tax advisors. The list is allowing
European tax professionals to form partnerships with those outside Europe. CFE also holds seminars invarious countries (including a seminar held jointly by France and Germany to promote exchange between
French / German bilingual tax professionals). Our Chamber intends to encourage the CFE to strengthen its
links with various Asian countries. We do not think that the expansion of the EU will have any direct effecton German Tax Advisors, because of language and other reasons.

Chairman: Amid a variety of moves to cope with liberalization, the growth of IT and globalization, I thinkwe were able to confirm that organizations for tax professionals continue to play an important role, and thatthe organizations must continue to develop alliances from now on.

6. Signing Ceremony for Summit Declaration

After signing the First International Metropolis CPTA Summit Declaration (Tokyo Declaration), thedelegates exchanged fountain pens.
(There are six official copies of the document in English and one official copy in Japanese.)
7. Summit Declaration㧔
㧔Mr. Hideo Kaneko㧕
Mr. Hideo Kaneko read the First International Metropolis CPTA Summit Declaration (Tokyo Declaration).
(Later, the delegates posed for a commemorative photograph.)

8. Closing Remarks㧔Mr. Koichi Takahata, Deputy President㧕Today, 17th June 2004, representatives of organizations for tax professionals from Australia, China,
Germany, Korea, the United Kingdom and Japan have come together for the First International Metropolis
CPTA Summit. We have adopted and announced the First International Metropolis CPTA Summit
Declaration (Tokyo Declaration). I herby declare the summit closed.
㧔end㧕
̪No.of participants in the CPTA Summit : Approximately 500

The First International Metropolis CPTA Summit

税務専門家制度の世界的な発展と拡大を目指して
Aiming for the international development of tax profession

来

賓

-ご挨拶-

このたび、当日本税理士会連合会傘下の東京税理士会が、第1回国際都市税理士サミットを日本国の首都、東京において開催されますことに対し、ご挨拶申し上げます。
世界経済は、地球的な規模で急速な高度情報社会が進みグローバリゼーションが席巻する中で、人口増に伴う環境、食料対策等を巡り更なる改善を迫られています。一方で、企業間の国際取引の拡大や海外投資の増大が経済と金融の複雑な絡み合いをもたらした結果、諸情報の万全なセキュリティ管理と適切なディスクロージャーが要請されています。
租税・税務の分野においても、国際人としての専門的な知識と最新情報の収集、さらには、優れた税感覚が必要とされるようになっています。国家のあるところ税があり、税の存在するところに税の専門家が求められます。
そして、税の専門家には、国家の存立基盤たる歳入の確保の一翼を担うという重要な責務が課せられています。
このような中で「税務専門家制度の国際的発展に向けて」をメインテーマに世界主要都市の6団体の代表者が一同に集い、第1回国際都市税理士サミットが開催され、参加各団体から税務に関する職業専門家制度の状況の報告をはじめ様々な経験や意見、情報の交換が行われることは、喜ばしいことと存じます。
ところで、日本税理士会連合会の提唱により1992年に設立されたアジア・オセアニアタックスコンサルタント協会（ＡＯＴＣＡ）は、アジア・オセアニア地域の18の全国団体により組織される国際的な租税・税務団体であります。ＡＯＴＣＡでは、毎年、加盟各国において総会、役員会、セミナー等を開催し、民主的な組織運営を図るとともに、国際コンベンションの主催や税に関するレポートの発刊等の各種事業を通じて、税務専門家
制度の世界的な発展と拡大を目指しております。このたびの国際都市税理士サミットはＡＯＴＣＡの活動を補完する機能も果たすものと受け止めています。
各参加団体におかれては、この会合を通じて相互理解と友好を深め、税に関する職業専門家団体としての活動が一層活発になることを祈念いたします。
日本税理士会連合会 会長-Message-森

金次郎

On behalf of the Japan Federation of Certified Public Tax Accountants' Associations, I would like to take thisopportunity to greet the distinguished guests and colleagues to the First International Metropolis CPTA Summit inTokyo, Japan, hosted by Tokyo Certified Public Tax Accountants' Association, one of the component regional
associations of our federation.
The worldwide proliferation of advanced information technologies, as well as accelerating globalization, forms
the backdrop to global issues relating to population growth, food security, and the natural environment.
Meanwhile, expansion in international corporate transactions and overseas investments has created a complex
web of economic and financial issues that require utmost security management and appropriate information disclosure.
The areas of tax affairs have been similarly affected by globalization. No longer can tax professionals allow themselves to restrict their work to a single country - they must stay up to date with the latest and most relevant information from around the world, and cultivate a truly international outlook. Where there is a state, there is taxation;
and where there is taxation, the services of tax professionals are demanded. As such, tax professionals play a significant role in securing the revenue that ensures the continued existence of states and the services they provide.
Therefore, I take great pleasure in welcoming the participants to this summit, which invites the representatives
from six professionals' organizations in the major cities around the world to discuss issues associated with theinternational development of tax profession. I look forward to hearing reports from the summit participants on thecurrent state of professional systems, and I hope that experiences, opinions and information will be freely sharedand discussed.
Initiated by our federation, tax professionals' associations in Asian and Oceanian countries formed the AsiaOceania Tax Consultants' Association (AOTCA) in 1992. Eighteen member organizations of AOTCA meet regularly
at the occasions of general meetings or general council meetings, and through various activities such as seminars,
international conventions and the publication of tax reports they contribute to the worldwide development andspread of systems for tax professionals. This summit has been charged with the important role of complementing
the activities of AOTCA.
In closing, I sincerely wish that all participants will enhance mutual understanding and friendship, and that thisevent will lead to greater promotion of the activities of professionals and their organizations.

Kinjiro Mori Chairman, Japan Federation of Certified Public Tax Accountants' Associations

The First International Metropolis CPTA Summit

世界の納税者の皆様！ そして税務を専門職業としている皆様！
Targeting taxpayers as well as tax professionals all over the world

主催者
-ご挨拶-

私達は本年6月17日、東京において、第1回国際都市税理士サミットを開催いたします。このサミットに参加するメンバーは、オーストラリア、中国、ドイツ、韓国、イギリス、そして日本の6ヵ国の主要都市を基盤とする税務専門家団体の代表です。
21世紀の初頭にあたる今、世界の国々は、平和の維持と人々の生活文化の向上のため、多くの施策をすすめておりますが、この施策を実施するには確固とした経済的基盤が必要です。そのため近代国家では、租税制度を確立して、その経済的基盤を安定させようと努力しています。それゆえ、OECDの報告書によると、最近30年間において、世界の先進諸国における国民の租税負担率は上昇の一途をたどっているとのことです。この租税負担を維持しつつ、平和で文化的な社会を築いていくには、何よりも租税に対する納税者の皆様の理解と協力が欠かせません。
私達、税務を専門とする職業人は、世界の各地において、納税者を支援し、代理人として活動することによって、納税者の皆様の信頼を確保し、税務行政の円滑な進展にも寄与しています。このことから、近代国家においては、納税者を支援し代理する税務専門家の必要性がますます高まっていると言っても良いでしょう。
そこで今回のサミットでは、それぞれの国における税務専門家制度の発展の度合いを尊重しつつ、国民・納税者のための支援者、代理人として、一層の制度的充実を図るため協議し、その成果を踏まえて、共同声明を世界に向けて発信しようと考えております。
現在、今回のサミット参加6ヵ国の税務専門家が支援し代理する対象者の国の人口は、世界の総人口の約3分の1にも相当するのです。私達はこれを更に拡大し、21世紀の早い時期に世界の人口の過半に相当する人々が、税務専門家によって支援、代理され、平和で文化的な社会の基礎が固められるよう祈念しております。
第1回国際都市税理士サミットが納税者の皆様を支援する世界的制度発展の起爆剤となり、税務専門家の国際的連帯の契機となることを願ってやみません。
東京税理士会 会長-Message-金子秀夫

On June 17, 2004, the Tokyo Certified Public Tax Accountants' Association will hold the First International
Metropolis CPTA Summit in Tokyo. Attending this summit will be representatives of tax professional organizations based in major cities of the six countries; Australia, China, Germany, Republic of Korea, the United
Kingdom, and Japan.
To maintain peace and to enhance peoples' lifestyles, countries all over the world need a rock-solid economic base, and tax systems play a vital role in this respect. An OECD report shows that, over the past thirty years, the tax burden rates of people in the world's developed countries have risen steadily. It is therefore
imperative that countries today gain the understanding and cooperation of taxpayers.
Tax professionals assist taxpayers and act on their behalf in various regions of the world. Our activities
contribute to earning the trust of taxpayers and promoting the smooth implementation of tax administration.
We are playing increasingly important roles in today's society, and the need for such professional services
continues to grow.
At the upcoming summit, the participants - as specialists serving to support people and taxpayers, andacting as their agents - will discuss a range of issues to further improve and strengthen tax systems while
respecting the level of development of systems for tax professionnals in each of the countries. We will
incorporate the results of such discussions in a joint statement to be released all over the world.
Tax professionals from the six countries participating in this summit assist and represent people who
account for approximately one-third of the world's total population. It is our hope that the system of tax professionals will be further expanded so that an even greater number of people throughout the world can benefit from our services, and that a foundation for a peaceful and culture-rich society will be built early in the
21st century.
I sincerely hope that the First International Metropolis CPTA Summit will trigger the development of aworldwide system for assisting taxpayers, and serve as an impetus for building international alliances of tax
professionals.

Hideo Kaneko President, Tokyo Certified Public Tax Accountants' Association

プログラムProgram
9:00 〜 9:15

2004年6月17日（木）June 17, 2004（Thu）

開会挨拶
歓迎挨拶：東京税理士会 会長

金子

秀夫

来賓紹介
来賓挨拶
9:15 〜 11:00

第１回国際都市税理士サミット『税務専門家制度の国際的発展に向けて』
議

長

スピーカー

東京税理士会 会長

金子秀夫

オーストラリア租税協会 前会長

ギル・リーヴィー

中国注冊税務師協会 副会長兼秘書長
ドイツ・ケルン税理士会 会長

趙懐坦エルンスト＝ディーター・グラーフェ

韓国ソウル地方税務士会 会長
イギリス勅許税務協会 会長
11:00 〜 11:15

共同宣言調印式

11:15 〜 11:20

共同宣言発表

11:20

閉会挨拶

9:00 〜 9:15

Opening Remarks

ジョン・ビーティー

Welcome Speech: Mr. Hideo Kaneko(President, Tokyo Certified Public Tax Accountants' Association)
Introduction of Guests
Guest Speech
9:15 〜 11:00

The First International Metropolis CPTA Summit"Toward the International Development of Systems for Tax Professionals"
Chair: Mr. Hideo Kaneko (President, Tokyo Certified Public Tax Accountants' Association)
Speakers: Mr. Gil Levy (Past President, Taxation Institute of Australia)
Mr. Zhao Huaitan (Vice President and Secretary General,
Chinese Certified Tax Agents Association)
Mr. Ernst-Dieter Grafe (President, Chamber of Tax Advisers in Cologne)
Mr. Song Chundal (President,
Seoul Association of Certified Public Tax Accountants)
Mr. John Beattie (President, Chartered Institute of Taxation)

11:00 〜 11:15

Signing Ceremony for Summit Declaration

11:15 〜 11:20

Summit Declaration

11:20

Closing Remarks

The First International Metropolis CPTA Summit

SPEAKERS
ギル・リーヴィー
Mr. Gil Levy

オーストラリア租税協会 前会長

Past President, Taxation Institute of Australia
オーストラリア国税庁に勤務後、アーサーアンダーセン会計事務所における税務部門の個人顧客サービスのチーム長、ボイド・パートナーズのシドニー支社の責任者等として長く税務分野に携わる。2003年−2004年度にオーストラリア租税協会会長を経て、国際委員会の議長に就任し、現在に至る。

趙 懐坦 中国注冊税務師協会 副会長兼秘書長
Mr. Zhao Huaitan
Vice President and Secretary General,
Chinese Certified Tax Agents Association
1965年から1997年まで、西寧市税務局局長、青海省財政庁副庁長、国家税務局所
得税司司長を歴任、1998年から2003年まで国家税務総局注冊税務師管理中心主任として、中国注冊税務師資格制度の実施に尽力。その後、中国注冊税務師協会副会長兼秘書長に就任し、現在に至る。中国注冊税務師及び中国注冊会計師。

エルンスト＝ディーター・グラーフェ
Mr. Ernst-Dieter Grafe

ドイツ・ケルン税理士会 会長

President, Chamber of Tax Advisers in Cologne
1974年よりケルン税理士会の理事会、幹部会のメンバーを経て、1983年よりケル
ン税理士会副会長、1999年よりケルン税理士会会長に就任。2003年にベルリンのドイツ連邦税理士会の幹部会メンバーに就任し、現在に至る。税理士、公認帳簿監査士。
韓国ソウル地方税務士会 会長

Mr. Song Chundal
President,
Seoul Association of Certified Public Tax Accountants
韓国税務士考試会の会長、韓国税務士会の監査、中部地方税務士会の会長、韓国
税務士会制度改善推進委員会の副委員長、運営委員長、財政経済部税制発展審議委員などを歴任、2004年5月にソウル地方税務士会会長に就任し、現在に至る。
税務士。

ジョン・ビーティー
Mr. John Beattie

イギリス勅許税務協会 会長

President, Chartered Institute of Taxation
イギリス内国歳入庁に入省。その後、ベルファストのKPMGに25年間勤める。
1982年にイギリス勅許税務協会の会員、1996年に同協会のフェロー会員（上級会員）となる。1996年より同協会の理事を務め、教育委員会・会員委員会でも活動中。2004年５月に同協会会長に就任し、現在に至る。

金子 秀夫 東京税理士会 会長
Mr. Hideo Kaneko
President, Tokyo Certified Public Tax Accountants' Association
1999年7月から2001年6月まで東京税理士会副会長に就任。2000年7月に東京都税制調査会委員、2001年6月に東京税理士会会長、同年7月から日本税理士会連合会
副会長に就任し、現在に至る。税理士。

サミット参加団体

Summit Participating Organizations◆オーストラリア租税協会

Taxation Institute of Australia

Level 9, 64, Castlereagh Street, Sydney NSW 2000, Australia
Website：www.taxinstitute.com.au

Chinese Certified Tax Agents Association◆中国注冊税務師協会

No.68, Zaolinqianjie, Xuanwu District, Beijing, China
Website：www.taxexpert.com.cn/manage/hyjs/

Chamber of Tax Advisers in Cologne◆ドイツ・ケルン税理士会

Volksgartenstraße, 48 50677, Köln, Germany
Website：www.stbk-koeln.de◆韓国ソウル地方税務士会

Seoul Association of Certified Public Tax Accountants#1497-16, Seocho-Dong, Seocho-Gu, Seoul 137-870, Korea
Website：http://www.Sacpta.or.kr

Chartered Institute of Taxation◆イギリス勅許税務協会

12, Upper Belgrave Street, London SW1X 8BB, EnglandWebsite：www.tax.org.uk◆東京税理士会

Tokyo Certified Public Tax Accountants' Association

5-10-6, Sendagaya, Shibuya-ku, Tokyo 151-0051, Japan

国名アルファベット順
Alphabetical order by country

Website：www.tokyozeirishikai.or.jp/

協力団体

Cooperating Organizations◆日本税理士共済会

Japan CPTAs Mutual Aid Association

5F, 1-11-8, Osaki, Shinagawa-ku, Tokyo 141-0032, Japan◆東京税理士協同組合

Tokyo CPTA Cooperative Society

Zeirishi-kaikan 1F, 5-10-6, Sendagaya, Shibuya-ku, Tokyo 151-0051, Japan◆東京税理士会データ通信協同組合

Tokyo Tax Accountant and Data Information Co-operation

Moritani Bldg., Sendagaya, Shibuya-ku, Tokyo 151-0051, Japan◆日韓友好税理士連盟

Friendship League of Japan-Korea CPTAs

Shinjuku CPTA Bldg., 1F, 7-18-18, Nishi-Shinjuku, Shinjuku-ku, Tokyo 160-0023, Japanオーストラリア駐日大使メッセージ
On behalf of the Australian Government, I would like to commend the holding of thisimportant meeting.
The expansion of cross border trade and investment flowing from the opening up of
economies as part of the increasing globalisation of the world economy brings with it
economic benefits, but also raises challenges for governments, business and professional
bodies.
The economic benefits of globalisation are shared across countries, raising the ongoingissue of how business can best manage the effects of multiple regulatory regimes, including
taxation. Governments also have to manage this interaction to avoid inappropriate
outcomes that may reduce these benefits.
Fundamental issues are raised, such as the allocation of profits to individual jurisdictions
and whether this allocation is appropriate. The right amount of tax should be paid in the right jurisdiction inaccordance with internationally accepted principles that are contained in tax treaties. However, governments haveto balance this against any adverse impacts there may be on the international activities of business that reduce thebenefits these activities provide.
International tax authorities increasingly face the challenge of ensuring the proper tax outcomes on cross borderdealings. International cooperation among tax authorities has existed on compliance issues for many years, and isbeing increasingly enhanced, as demonstrated by the recent agreement among Australia, the United States ofAmerica, Canada and the United Kingdom in establishing a joint task force to increase collaboration andco-ordinate information about aggressive tax planning.
Enhancing and developing the tax profession internationally is an important complement to this process.
Providing better quality advice to clients in meeting their tax obligations where their affairs are increasinglyinternationalised is one key outcome. Tax professionals will also benefit from an enhanced understanding of theirown tax system, as well as how it interacts with other countries and the global economy.
There will also be broader benefits from enhancing the engagement of the tax profession internationally.
Globalisation is an important influence on the reform and development of countries’ tax systems. Domestic tax
systems cannot be developed in isolation of how other tax systems treat the business activities of multi-national
enterprises, both their own companies and those based in other countries. Capturing the benefits of globalisation
requires appropriate taxation and other systems to be in place and administrative best practice followed. It is also
important that the tax profession is able to participate with an international perspective.
This summit and actions taken to improve the international development of the tax profession can only assist
these processes.
Mr. John McCarthy, AO
Ambassador to Japan, Australiaࠝ࡯ࠬ࠻࡜࡝ࠕ᡽ᐭࠍઍ⴫ߒ‫ޔ‬࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ߩ㐿௅ߦᔃࠃࠅᢘᗧࠍ⴫ߒ߹ߔ‫ޕ‬਎⇇⚻ᷣߩࠣࡠ࡯ࡃ࡞ൻߦ઻ߞߡฦ࿖ߩ⚻ᷣ߇㐿᡼ߐࠇ‫ޔ‬࿖Ⴚࠍ⿧߃ߚㅢ໡߿ᛩ⾗ᵴേ߇ᐢ߇ࠆߎߣ
ߦࠃࠅ‫ޔ‬᭽‫⚻ߥޘ‬ᷣ਄ߩᕲᕺ߇߽ߚࠄߐࠇߡ޿߹ߔ‫ߣࠇߘޔߒ߆ߒޕ‬หᤨߦ‫ޔ‬ฦ࿖ߩ᡽ᐭ߿↥ᬺ⇇‫ޔ‬ኾ㐷ᯏ㑐ߪᄙߊߩ⺖㗴ߦ߽⋥㕙ߒߡ߅ࠅ߹ߔ‫ޕ‬ฦ࿖ߪࠣࡠ࡯ࡃ࡞ൻߦࠃࠆ⚻ᷣ਄ߩ೑⋉ࠍ੨ฃߔࠆ৻ᣇߢ‫ޔ‬⒢೙ࠍߪߓ߼ߣߔࠆઁ࿖ߩᄙ᭽ߥ೙ᐲߦ
޿߆ߦ᦭ലߦኻಣߒߡ޿ߊ߆ߣ޿߁⺖㗴ࠍᛴ߃ߡ޿߹ߔ‫ޔߚ߹ޕ‬ฦ࿖᡽ᐭߪ‫ߩࠇߙࠇߘޔ‬೑⋉߇❗ዊߔࠆ⚿ᨐߣߥࠄߥ޿ࠃ߁‫ޔ‬࿖㓙⊛ߥㅢ໡ᵴേࠍ⋙〈ߔࠆᔅⷐ߇޽ࠅ߹ߔ‫ޕ‬ฦ▤ロ඙߳ߩ೑⋉ߩ㈩ಽ߿㈩ಽᣇᴺߩᅷᒰᕈߥߤ‫ޔ‬ၮᧄ⊛ߥ໧㗴߇ឭ಴ߐࠇߡ޿߹ߔ‫⒅ޕ‬⒢᧦⚂ߦቯ߼ࠄࠇߡ޿ࠆ࿖㓙⊛ߦᛚ⹺ߐࠇߚේೣߦᓥ޿‫ޔ‬ㆡಾߥ▤ロ඙ߦ߅޿ߡㆡಾߥ㗵ߩ⒢ࠍᡰᛄࠊߥߌࠇ߫ߥ
ࠅ߹ߖࠎ‫ߒ߆ߒޕ‬ฦ࿖᡽ᐭߪ‫߇ߣߎߩߎޔ‬࿖㓙⊛ߥࡆࠫࡀࠬᵴേߦᖡᓇ㗀ࠍਈ߃‫ߩߘޔ‬ᵴേߦࠃߞߡᓧ
ࠄࠇࠆ೑⋉߇៊ߥࠊࠇߥ޿ࠃ߁‫ࠍࠬࡦ࡜ࡃޔ‬ขࠆᔅⷐ߇޽ࠅ߹ߔ‫ޕ‬࿖㓙⒢ോᒰዪߪ‫ޔ‬࿖Ⴚࠍ⿧߃ߚขᒁߦㆡಾߥ⒢ࠍ⺖ߔߣ޿߁⺖㗴ߦ⋥㕙ߔࠆߎߣ߇߹ߔ߹ߔᄙߊߥߞ
ߡ޿߹ߔ‫ޕ‬⒢ᴺߩㆩ቞ߦߟ޿ߡߪ‫ޔ‬⒢ോᒰዪߩ࿖㓙⊛ߥදജ߇㐳ᐕߦࠊߚߞߡⴕࠊࠇߡ߈߹ߒߚ߇‫ޔ‬ㄭᐕ‫ߩߘޔ‬දജ૕೙߇ߐࠄߦᒝൻߐࠇ‫ᦨޔ‬ㄭߢߪࠝ࡯ࠬ࠻࡜࡝ࠕ‫☨ޔ‬࿖‫߇ࠬ࡝ࠡࠗޔ࠳࠽ࠞޔ‬Ⓧᭂ⊛ߥ⒅⒢⸘↹ߦ㑐ߒߡදജ࡮ᖱႎ੤឵ࠍⴕ߁࠲ࠬࠢࡈࠜ࡯ࠬࠍ⸳┙ߔࠆߎߣߦวᗧߒ߹ߒߚ‫ޕ‬࿖㓙⊛ߥ⒢ോኾ㐷ኅߩ⢒ᚑߣ⾗⾰ߩะ਄ߪ‫ߦࠬ࠮ࡠࡊߩߎޔ‬ᰳ߆ߖߥ޿㊀ⷐߥᵴേߢߔ‫ޕ‬੐ᬺߩ࿖㓙ൻࠍߔߔ߼ߡ޿ࠆ⚊⒢⠪ߦኻߒ‫ޔ‬⒢ߩᡰᛄ޿⟵ോࠍᨐߚߔ਄ߢ⾰ߩ㜞޿ഥ⸒ࠍⴕ߁ߎߣߪ‫ߩߎޔ‬ᵴേ߆ࠄᦼᓙߐࠇࠆ㊀ⷐߥᚑᨐߩ৻ߟߢߔ‫ޔߚ߹ޕ‬⒢ോኾ㐷ኅߪ‫⥄ޔ‬࿖ߩ⒢೙ࠍℂ⸃ߒ‫ߩઁ߇ࠇߘޔ‬࿖‫߿ޘ‬਎⇇⚻ᷣߣߤߩࠃ߁ߦ⋧੕૞↪ߔࠆ߆ࠍ⹺⼂ߔࠆߎߣߦࠃࠅ‫ޔ‬ᬺോࠍࠃࠅ౞Ṗߦㆀⴕߔࠆߎߣ߇ߢ߈߹ߔ‫ޕ‬ߐࠄߦ‫ޔ‬⒢ോኾ㐷ኅࠍ࿖㓙⊛ᵴേߦᓥ੐ߐߖࠆߎߣ߇ᐢ߇ࠇ߫‫ޔ‬ᄙᄢߥᕲᕺ߇ᓧࠄࠇࠆߢߒࠂ߁‫ޕ‬
ฦ࿖ߩ⒢೙ߩᡷ㕟߅ࠃ߮⊒ዷߩߚ߼ߦ‫࡞ࡃ࡯ࡠࠣޔ‬ൻߪ㊀ⷐߥᓇ㗀ࠍਈ߃ߡ޿߹ߔ‫ޕ‬ฦ࿖ߩ⒢೙ߪ‫ޔ‬
ઁ࿖ߩ⒢೙߇ᄙ࿖☋ડᬺ㧔⥄࿖ߦ޽ࠆડᬺߣઁ࿖ߦ᜚ὐࠍ⟎ߊડᬺߩਔᣇࠍ฽߻㧕ߩ੐ᬺᵴേࠍߤ߁ᛒ
ߞߡ޿ࠆ߆‫ࠄ߆ߣߎ߁޿ߣޔ‬ಾࠅ㔌ߒߡ⊒ዷߐߖࠆࠊߌߦߪ޿߈߹ߖࠎ‫࡞ࡃ࡯ࡠࠣޕ‬ൻߦࠃࠆ೑⋉ࠍᓧࠆߚ߼ߦߪ‫ޔ‬ㆡಾߥ⒢೙ߣߘߩઁߩࠪࠬ࠹ࡓࠍᢛ஻ߒ‫ࠍࠇߘޔ‬ലᨐ⊛ߦㆇ↪ߔࠆߎߣ߇ᔅⷐߢߔ‫ޔߚ߹ޕ‬ߎߩࠃ߁ߥᵴേߦ‫ޔ‬࿖㓙⊛ߥⷞ㊁ࠍ߽ߞߚ⒢ോኾ㐷ኅ߇ෳടߢ߈ࠆߎߣ߽㊀ⷐߢߔ‫ޕ‬⑳ߪ‫ߩߎޔ‬࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻߅ࠃ߮⒢ോኾ㐷ኅߩ࿖㓙⊛ߥ⊒ዷߩߚ߼ߦታᣉߐࠇࠆ᭽‫ࠢࠕߥޘ‬࡚ࠪࡦߦࠃࠅ‫ޔ‬એ਄ߩࠃ߁ߥࡊࡠ࠮ࠬ߇ଦㅴߐࠇࠆߎߣࠍ⏕ାߒߡ߅ࠅ߹ߔ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ㚢ᣣᄢ૶࡚ࠫࡦ ࡑ࠶ࠞ࡯ࠪ࡯

ドイツ駐日大使メッセージ
An die Teilnehmer und Organisatoren des 1. Internationalen Städtetreffens der Steuerberater
Zum ersten internationalen Städtetreffen der Steuerberater sende ich Ihnen meine
herzlichen Grüße. Ich freue mich sehr, daß auch Experten aus Deutschland bei diesem
Treffen anwesend sind und bin sicher, daß Sie alle bleibende Eindrücke und wichtige
Anregungen von diesem Treffen mit nach Hause nehmen werden.
Die Internationalisierung und Globalisierung der wirtschaftlichen Beziehungenbleibt nicht ohne Einfluß auf das nationale und zwischenstaatliche Steuerrecht. Eine
besondere Problematik ergibt sich beim Einsatz der Steuerpolitik als Instrument desinternationalen Wettbewerbs um Investitionen.
So bietet z. B. die Osterweiterung der Europäischen Union zu einem der weltweit
größten Wirtschaftsräume viele Chancen, aber auch Risiken. Seit dem ersten Mai
umfaßt die Union 25 Staaten und einige von ihnen, wie Polen, Tschechien, die
Slowakei und Ungarn haben mit günstigen steuerlichen Bedingungen wichtige Orientierungsmarken im
Wettbewerb der „Steuerstandorte“ gesetzt. Dieser Standortwettbewerb ist aber nicht neu. Deutschland hat sichdaher innerhalb der Europäischen Gemeinschaft, aber auch international, bereits seit einiger Zeit auf einezunehmende Globalisierung eingestellt. Auf EU-Ebene verfolgt es dabei das Ziel, in größerem Maße als bisher
institutionalisierte Verfahren und Gremien zu nutzen und eine aktive Rolle bei der Gestaltung des EU-Rechts zuübernehmen. Aus deutscher Sicht ist vor allem eine verstärkte Harmonisierung im Bereich der direkten Steuern
bis hin zu einer einheitlichen Bemessungsgrundlage und Mindeststeuersätzen bei der Unternehmensbesteuerung
wünschenswert. Ein weiteres wichtiges Anliegen der internationalen Steuerpolitik der deutschen Regierung ist
die Anpassung des nationalen Rechtsrahmens an EU-bzw. internatonale Standards.
Der Themenkreis des ersten internationalen Städtetreffens der Steuerberater wird sicherlich über diese Fragen
hinausgehen. Das Treffen leistet damit einen wichtigen Beitrag zur Lösung weitreichender Fragen, umso mehrdanke ich den Organisatoren und auch den Teilnehmern für ihr Engagement und wünsche dem Treffen vielErfolg.

Henrik Schmiegelow
Botschafter der Bundesrepublik Deutschland in Japan╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ߦߏ಴Ꮸߩ⊝᭽‫࠻࠶ࡒࠨޔ‬㐿௅⠪ߩ⊝᭽ߎߩᐲ㐿߆ࠇ߹ߒߚ࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻╙㧝࿁㐿௅ߦ㓙ߒ‫ޔ‬ᔃࠃࠅ߅␸޿↳ߒ਄ߍ߹ߔ‫੹ޕ‬࿁࠼ࠗ࠷߆ࠄ߽ኾ㐷ኅ߇಴Ꮸߔࠆߎߣࠍુ޿‫ߩߎޔ‬ᣇ‫੹߇ޘ‬࿁ߩࠨࡒ࠶࠻ߦ㑐ߒߡ⸥ᙘߦᱷࠆශ⽎ߣ⾆㊀ߥࠆ␜ໂࠍᓧࠄࠇࠆߎߣࠍᄢᄌ༑ࠎߢ߅ࠅ߹ߔ‫ޕ‬⚻ᷣ㑐ଥߩ࿖㓙ൻ‫࡞ࡃ࡯ࡠࠣޔ‬ൻߪ࿖ౝ෸߮࿖ኅ㑆ߩ⒅⒢ᴺߦዋߥ߆ࠄߕᓇ㗀ࠍਈ߃߹ߔ‫ߦ․ޕ‬໧㗴ߦߥࠆߩߪ‫ޔ‬ᛩ⾗ߦ㑐ߒ‫ޔ‬࿖㓙┹੎ߩ㆏ౕߣߒߡ⒢೙ࠍ೑↪ߔࠆ႐วߢ޽ࠅ߹ߔ‫ޕ‬᰷Ꮊ౒ห૕߇᧲ߦ᜛ᄢߔࠆߎߣߦ઻޿਎⇇ߢᦨ߽ᄢ߈޿⚻ᷣ࿤߇↢ߓ‫ޔ‬ᄙߊߩ࠴ࡖࡦࠬ߇↢߹ࠇ‫߹ޔ‬ߚᄙߊߩ࡝߽ࠬࠢ↢߹ࠇ߹ߒߚ‫  ᦬ ޕ‬ᣣ߆ࠄ౒ห૕ߩട⋖࿖ߪ  ࠞ࿖ߣߥࠅ߹ߒߚ‫ߩߘޕ‬ౝ૗ࠞ࿖߆‫ߪ╬࡯࡝ࠟࡦࡂޔࠕࠠࠔࡧࡠࠬޔࠦࠚ࠴ޔ࠼ࡦ࡜࡯ࡐ߫߃଀ޔ‬⒢೙਄ߩᅢ᧦ઙࠍ߽ߞߡ‫ޔ‬࿖㓙┹੎ߩਛߢ⥄࿖߇⒢೙਄‫ޔ‬᜚ὐߣߒߡ᦭೑ߢ޽ࠆߎߣࠍᒝ⺞ߒߡ߅ࠅ߹ߔ‫ߥ߁ࠃߩߎߒ߆ߒޕ‬᜚ὐࠍ߼ߋ
ࠆ┹੎ߪ᳿ߒߡᣂߒ޿߽ߩߢߪ޽ࠅ߹ߖࠎ‫ޔߡߒߘޕ‬㧱㨁ၞౝ෸߮࿖㓙⊛ߦᰴ╙ߦࠣࡠ࡯ࡃ࡞ൻ߇ㅴ
߻ਛ‫ߪ࠷ࠗ࠼ޔ‬ᣢߦߎߎᢙᐕ㕖Ᏹߦദജߒߡ߈ߡ߅ࠅ߹ߔ‫ޕ‬㧱㨁࡟ࡌ࡞ߢ↳ߒ߹ߔߣ‫ޔߪ࠷ࠗ࠼ޔ‬ᓥ᧪ࠃࠅᦝߦᐢ▸࿐ߦࠊߚߞߡ‫ޔ‬ᣢߦ೙ᐲൻߐࠇߚᚻ⛯߈߿ฦᯏ㑐ࠍ೑↪ߒ‫ޔ‬㧱㨁ߩᴺ೙ᐲ⏕┙ߦⓍᭂ
⊛ߥᓎഀࠍ߽ߞߡ㑐ਈߒߡ޿ߊ‫⋡߁޿ߣޔ‬ᮡࠍ⋡ᜰߒߡ߅ࠅ߹ߔ‫ⷰߩ࠷ࠗ࠼ޕ‬ὐ߆ࠄ↳ߒ߹ߔߣ‫․ޔ‬ߦ⋥ធ⒢ࠍ╩㗡ߦᴺੱ⒢ߦ߅ߌࠆ⺖⒢ᮡḰ߿ᦨૐ⒢₸ߩ⛔৻ൻߩಽ㊁߹ߢ‫⺞ߩ߁ߘߞ޿ࠅࠃޔ‬๺߇ᦸ߹ࠇࠆߣߎࠈߢߔ‫ޕ‬࿖㓙⊛⒢᡽╷ߦ㑐ߒߡ‫ޔ‬࿖ౝᴺࠍ㧱㨁ߩၮḰ෶ߪ࿖㓙⊛ၮḰߦㆡวߐߖߡ޿ߊߎ
ߣߪ‫࠷ࠗ࠼ޔ‬᡽ᐭߦߣࠅᦝߥࠆ㊀ⷐߥ㑐ᔃߏߣߢ޽ࠅ߹ߔ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ߩ࠹࡯ࡑߪߎࠇࠄߩ໧㗴ὐࠍ⿥߃ࠆ߽ߩߢ޽ࠅ߹ߒࠂ߁‫ࡒࠨߩߎޕ‬࠶࠻ߪߘߩᗧ๧ߦ߅߈߹ߒߡ‫ޔ‬ᐢ▸࿐ߦࠊߚࠆ໧㗴ߩ⸃᳿ߦะߌ㊀ⷐߥ⽸₂ࠍߐࠇࠆ߽ߩߣᕁ޿߹ߔ‫ޕ‬ߎߎߦ‫࠻࠶ࡒࠨޔ‬㐿௅ࠍડ↹ታⴕߐࠇߚ⊝᭽‫ߏ࠻࠶ࡒࠨߡߒߘޔ‬಴Ꮸߩ⊝᭽ߦ‫⊝ޔ‬᭽ߩߏዧജߦኻߒ
ᗵ⻢↳ߒ਄ߍࠆߣߣ߽ߦ‫╙ޔ‬㧝࿁ࠨࡒ࠶࠻ߩߏᚑഞࠍ␨ᔨ⥌ߒ߹ߔ‫ޕ‬࠼ࠗ࠷ㅪ㇌౒๺࿖ᄢ૶
ࡋࡦ࡝࠶ࠢ࡮ࠪࡘࡒ࡯ࠥࡠ࡯

韓国駐日大使メッセージ㩷 㩷 ╙㪈࿁࿖㓙ㇺᏒ⒢ℂ჻䉰䊚䉾䊃䈱㐿௅䈮㓙䈚㩷 㩷 G
GGG
㡺⓪ 6㤪17㧒 䞲ῃ, 㧒⽎ ❇ 6Ṳῃ㦮 褨蘶纋萕㠦 㧞⓪ 荇肏衙肱竖縞誎㦮 ╖䚲 ❇ 500㡂ⳛ㧊 㺎Ṗ䞮⓪ 㩲1赬 糑裖纋萕荇蝜艐 ㍲⹎䔎(Summit)Ṗ 纫箯㠦㍲ Ṳ㾲䞮Ợ ♮㠞㦢㦚 観葖㦒⪲ 諛谲✲Ⱃ┞┺. ☯㔲㠦, ⁎ ☯㞞 ☯ 䣢㦮㦮 茶簲蠿㧎 Ṳ㾲⯒㥚䞮㡂 臺詣褵蒽 㭖゚䟊 㡺㔶 Ṗ⍺䆪(綎螲)纫箯荇蝜艐赬赬蠃┮㦚 ゚⫅䞮㔶 襛舆蚸蚗 㡂⩂⿚㦮 罟簍⯒ 講谲䞮⓪ ⹪㧛┞┺.
㩚 ㎎Ἒ㠦㍲ 荇蝜艐㩲☚⯒ Ṗ㰖ἶ 㧞⓪ ῃṖ⓪ 㧊⻞ ㍲⹎䔎㠦 㺎Ṗ䞮ἶ 㧞⓪ 豈糑, 螔膩❇ 6Ṳῃ㠦 ⿞ὒ䞲 ộ㦒⪲ 㞢ἶ 㧞㔋┞┺. ⁎⩂⋮, ㎎Ⰲ㌂Ṗ 荇肏籟蕔㍲゚㓺⯒㩲Ὃ䞮ἶ 㧞⓪ 㧊✺ ῃṖ㦮 㧎ῂ⓪ 衒荃篨蝸粣㦮 3⿚㦮1㦚 㹾㰖䞮ἶ 㧞㔋┞┺. ⁎Ⱒ䋒 ㎎Ⰲ㌂㦮 衙肱蠿㧎 覌覘ὒ 篏貛㦚 䞚㣪⪲ 䞮⓪ 綼荇螿㠦Ợ 膬艅䞶 㑮 㧞⓪絣赬Ṗ Ⱔ㦢㦚 ⋮䌖⌊⓪ ộ㧊⧒ἶ 䞶 㑮 㧞㔋┞┺.
㧊⻞㦮 ㍲⹎䔎⓪ 荇肏㠦 ὖ䞲 衙肱竖㧎 ㎎Ⰲ㌂Ṗ 䞲㧦Ⰲ㠦 ⳾㡂㍲ “荇肏衙肱竖裃譇㦮 糑裖蠿脊衚㦚 䟻䞮㡂”⧒⓪ 褨裘⯒ Ṗ㰖ἶ 䢲⹲䞲 讁蝈㢖 罸蝈Ṗ 㧊⬾㠊㰖Ⰲ⧒ἶ ₆╖䞮ἶ 㧞㔋┞┺. ⁎Ⰲἶ, 㧊⻞ ㍲
⹎䔎⓪ ૶荇蝜艐裃譇㦮 糑裖蠿 蝜豻㢖 脊衚諫葒㦮 谞蘶茴૷❇ 5Ṗ㰖⯒ 糑裖蠿㦒⪲ 㠊䞚䞶 ộ㦚 諿覄⪲䞮ἶ 㧞⓪ ⹪, 㺎Ṗ┾㼊㦮 血紞蠿㧎 蜻貱筛见ὒ 讁蝈⯒ 䐋䞮㡂 ㎎Ⰲ㌂㩲☚Ṗ 衒荃篨蠿㧎 裃譇⪲ ⹲㩚䞮⓪累絣Ṗ ♮㠞㦒Ⳋ 䞿┞┺.
㞚ⶊ㴒⪳ ⽎ ㍲⹎䔎⯒ 䐋䞮㡂 ṗ 訊竐縞誎㦮 芴賤蝜豻㢖 號賨⯒ ┺㰖⓪ 㭧㣪䞲 Ἒ₆Ṗ ♮₆⯒ ⹪⧣┞┺. ⡦䞲, ㎎⁞㠦 ὖ䞲 衙肱竖⪲㍲㦮 膩蔋㧎 綼荇螿㠦 ╖䞲 荇肏織蝜 ⹥ 覃蚠赇纨㈦Ⱒ 㞚┞⧒, 艧赬蠿簽貗㠦☚ ὖ㕂㦚 ₆㤎㧊㔺 ộ㦚 ₆╖䞿┞┺.
㞚㤎⩂ 㧊⻞ ㍲⹎䔎Ṗ 菲裿⫃Ợ 㰚䟟♮㠊 ㏢₆㦮 聺蠿㦚 ╂㎇䞮⓪ 茶簲蠿㧎 䣢㦮Ṗ ♮₆⯒ 絴
蚮䞿┞┺.
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襏螔膩繗豈胐糑繗艈籠G讖聑衒糮繗艈 绕褠螐GG
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Gᣣᧄ߿㖧࿖ࠍߪߓ߼ోࠞ࿖ߩਥⷐㇺᏒߦ߅ߌࠆ⒢ോኾ㐷ኅ࿅૕ઍ⴫╬⚂ੱ߇ෳടߔࠆ╙࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻߇᦬ᣣߦ᧲੩ߦߡ㐿௅ߐࠇ߹ߔߎߣࠍᔃࠃࠅ߅␸޿↳ߒ਄ߍ߹ߔ‫ߎޔ߅ߥޕ‬ߩᐲߪળ⼏ߩᚑഞߦะߌᤤᄛࠍಽ߆ߚߕ㐿௅ߩḰ஻ߦߏዧജߐࠇ߹ߒߚ᧲੩⒢ℂ჻ળߩ㊄ሶળ㐳ߥࠄ߮ߦḰ஻ᆔຬߩ⊝᭽ߩߏ⧰ഭߦᢘᗧࠍ⴫ߒߚ޿ߣᕁ޿߹ߔ‫ޕ‬਎⇇ਛߦ߅޿ߡ߽⒢ℂ჻೙ᐲࠍ᦭ߔࠆ࿖ߪ੹࿁ࠨࡒ࠶࠻ߦෳടߒߡ޿ࠆᣣᧄ‫ޔ‬㖧࿖╬ߩ  ࠞ࿖ߩߺߢ޽ࠆߣᛚ⍮ߒߡ߅ࠅ߹ߔ‫ޔ߇ࠈߎߣޕ‬⒢ℂ჻߇⒢ോ㑐ㅪߩࠨ࡯ࡆࠬࠍឭଏߔࠆߎࠇࠄ࿖‫ੱߩޘ‬ญࠍోㇱวࠊߖ߹ߔߣ਎⇇✚ੱญߩಽߩࠍභ߼ࠆߎߣߦߥࠅ߹ߔ‫ޔߪࠇߎޕ‬⒢ℂ჻߇ߘߩኾ㐷⊛ߥ⍮⼂ߣ⚻㛎ࠍᔅⷐߣߔࠆ⚊⒢⠪ߦኻߒᄺ઀ߢ߈ࠆᯏળ߇ߎࠇ߶ߤᄙ޿ߣ޿߁ߎߣࠍ␜ߔ߽ߩߢ߽޽ࠅ߹ߔ
‫ޕ‬੹࿁ߩࠨࡒ࠶࠻ߢߪ⒢ോಽ㊁ߩኾ㐷ኅߢ޽ࠆฦ࿖ߩ⒢ℂ჻߇৻ၴߦળߒ ‫ ޟ‬⒢ോኾ㐷ኅ೙ᐲߩ࿖㓙⊛⊒ዷߦะߌߡ ‫ߡ޿ߟߦࡑ࡯࠹߁޿ߣ ޠ‬ᵴ⊒ߥ⼏⺰ࠍⴕ߁߽ߩߣ੍ᗐߐࠇ߹ߔ‫࠻࠶ࡒࠨߩߎޔߡߒߘޕ‬ߪ㨬⒢ℂ჻೙ᐲߩ࿖㓙⊛ℂ⸃ߣ⊒ዷలታߩᔅⷐᕈ㨭╬  ߟߩ⺖㗴ߦߟ޿ߡ‫ߩߘޔ‬࿖㓙⊛ߥࠕࡇ࡯࡞ࠍ⿰
ᣦߣߒߡ߅ࠅ‫ߏޔ‬಴Ꮸߩ࿅૕߆ࠄߩⓍᭂ⊛ߥᗧ⷗ឭ␜߿⼏⺰╬ࠍㅢߓߡ⒢ℂ჻೙ᐲ߇੹ᓟ਎⇇ߩ৻⥸⊛ߥ೙ᐲߣߒߡ৻ጀ⊒ዷߢ߈ࠆߚ߼ߩ৻ߟᄾᯏߣߥࠅ߹ߔߎߣࠍᦼᓙߒߡ߅ࠅ߹ߔ‫ޕ‬ᧄࠨࡒ࠶࠻ߩ㐿௅ߦࠃࠅ‫ޔ‬ෳട࿅૕⋧੕㑆ߩℂ⸃߇ᷓ߹ࠅ෹ᅢߩჇㅴߦ߽❬߇ࠅ߹ߔߎߣࠍᦼᓙߒ߹
ߔߣ౒ߦ‫ޔ‬⒢㊄ߦ㑐ߔࠆኾ㐷ኅߣߒߡ‫ᧄޔ‬ᬺߩ⚊⒢⠪ߦኻߔࠆ⒢ോઍℂ߿ᡰេᵴേߩઁߦ߽‫␠ޔ‬ળ⊛
⽸₂ߣ޿߁஥㕙ߦ߹ߢߏ㑐ᔃࠍᜬߚࠇࠆߎߣ߇ߢ߈ࠇ߫ߣᦸࠎߢ߅ࠅ߹ߔ‫ޕ‬ ᦨᓟߦ‫⋓߇࠻࠶ࡒࠨߩ⥸੹ޔ‬ᴫⵣߦㅴߺ‫ߩ᧪ᧄޔ‬ળ⼏ߩ⋡ᮡࠍᚑഞߦᚑߒㆀߍࠄࠇ߹ߔߎߣࠍ␨ᔨ
⥌ߒ߹ߔ‫ޕ‬㚢ᣣᧄ࿖ᄢ㖧᳃࿖ᄢ૶㙚
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࡚ࠫࡦࠗ࡞

․๮ోᮭᄢ૶ ⟜ ㎠৻ G

G߄ঊٛಿܱͥ͢ͅ৪ٛࡉ
‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬ᐕ᦬ᣣ
‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬ඦ೨ᤨಽ㨪ᱜඦ‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬ᣂኋ੩₺ࡊ࡜ࠩࡎ࠹࡞‫ޓ‬‫ޓ‬⒢ℂ჻ࠨࡒ࠶࠻⚳ੌᓟ‫ޔ‬㊄ሶળ㐳ߪਥ௅࿖ળ㐳ߣߒߡ⸥⠪ળ⷗ࠍⴕߞߚ‫ޕ‬ᐢႎቶߩ௛߈߆ߌߦࠃࠅ
␠‫ߩੱޔ‬ႎ㆏㑐ଥ⠪߇⸥⠪ળ⷗ߦෳടߒߚ‫ޕ‬‫ޓ‬㐿ળߦ޽ߚࠅ☺⼱ᐢႎቶ㐳㧔೽ળ㐳㧕߆ࠄ‫੹ޔ‬࿁ߩࠨࡒ࠶࠻߇⚊⒢⠪ߦᓎ┙ߟ࿖㓙⊛ߥᡰេᯏ᭴ߩᄾ
ᯏߦߥࠆߣାߓࠆߣߩ᜿ᜦ߇޽ߞߚ‫ޕ‬‫ޓ‬౨㗡‫ޔ‬㊄ሶળ㐳߆ࠄ‫᧲ޔ‬੩⒢ℂ჻ળߩਥ௅ߦࠃࠅ‫ޔ‬਎⇇ߢೋ߼ߡߩ⒢ℂ჻ߦ․ൻߒߚࠨࡒ࠶࠻ࠍⴕߞߚ
ߎߣ‫ޕ‬ද⼏ߩਛߢฦ࿖ߩ᭽‫ߥޘ‬ᖱᴫ߇↢ߩᒻߢᛲ㔺ߐࠇ‫ߩࠇߙࠇߘޔ‬೙ᐲ߇ᜬߟ․⦡ࠍዅ㊀ߒ‫ߩߘޔ‬ਛ

東京宣言を手にする金子会長ߦ਎⇇⊛ߥ೙ᐲߩ౒ㅢᕈࠍ⷗಴ߒߡ޿߈ߚ޿ߣߩᕁ޿ߢ╙࿁ࠍ㐿௅ߒߚߣߎࠈ‫੍ޔ‬ቯㅢࠅߩౝ
ኈߦߥߞߚߣᕁߞߡ޿ࠆߎߣ‫⊝ޔߡߒߘޕ‬᭽ᣇ߆ࠄ₸⋥ߥߏᗧ⷗ߥߤࠍ㗂ᚬߔࠆߣߣ߽ߦ‫ޔ‬਎⇇
ߩ⒢ℂ჻߇ ࡩ࿖ឥߞߡ⊒ାߔࠆߎߣߦߟ޿ߡ‫ޔ‬ᤚ㕖‫ߩࠇߙࠇߘޔ‬ႎ㆏ᯏ㑐ࠍㅢߓߡ࿖᳃ߩ⊝᭽ߦ߅વ޿㗂ߌࠇ߫ᄢᄌ޽ࠅ߇ߚ޿ߣߩ⊒⸒߇޽ߞߚ‫ޕ‬‫੹ޔ߅ߥޓ‬ᓟࠨࡒ࠶࠻ႎ๔ᦠࠍ૞ࠆ੍ቯߢ޽ࠅ‫ޔ‬ႎ๔ᦠߦߪฦ࿖ߩ⊒⸒⠪ߩ⊒⸒ౝኈࠍ⸥タߒ‫ޔ‬⧯ᐓߩ⾗ᢱ߽ઃߌߡ‫ޔ‬ᢙࡩ᦬એౝߦቢᚑߩ੍ቯߢ޽ࠆߣߩ⺑᣿߇޽ࠅ‫⸥ޔ‬⠪߆ࠄߩ⾰໧ࠍฃߌߚ‫ޕ‬⾰໧෸߮࿁╵ߩⷐᣦߪᰴߩߣ߅ࠅߢ޽ࠆ‫ޕ‬ˍȅࣽࢃ͈ജ‫̞̀̾ͅٳ‬‫ޓ‬ฦ࿖߆ࠄ⛯ߌߚ޿ߣ޿߁ⷐᦸ߇޽ߞߚ‫᧪ޕ‬ᐕߪ‫⥄ޔ‬ಽߩ࿖ߢ㐿௅ߒߚ޿ߣ߆‫ޔ‬ᐕߦ࿁㐿ߎ߁ߣ߆ౕ૕⊛ߥ⹤ߪ߹ߛ಴ߡ޿ߥ޿‫ޔࠄ߆ࠇߎޕ‬ฦઍ⴫⠪ߣ⹤ߒࠍߒ‫߫ࠇ߈ߢޔ‬૗ᐕߦ࿁ߣ߆᳿
߼ߡ‫ޔ‬ฦ࿖ࠍᜬߜ࿁ࠆࠃ߁ߦߒߥ߇ࠄ‫ޕ޿ߚߌ⛯ࠍ࠻࠶ࡒࠨޔ‬ᰴ࿁ߤߎߩ࿖ߢ㐿௅ߐࠇߡ߽‫⑳ޔ‬
ߤ߽ߪో㕙⊛ߦදജߔࠆ‫ޕ‬ˎȅ࣭षഎ΍ηΛΠ࣐̠ͬփ݅Ȃ࣭षഎႲࠈ̞̩ͬ͂̽̀ຈါ଻̞̾̀ͅ
‫⚻ޓ‬ᷣߩࠣࡠࡃ㧙࡞ൻߩਛߢ‫ޔ‬࿖㓙⊛ߥ੤ᵹ߇ᷓ߹ࠅ‫ޔ‬ฦ࿖ߩ㑐ਈవ㧔ࠢ࡜ࠗࠕࡦ࠻㧕߇࿖ᄖߦ᭽‫ߥޘ‬ᒻߢㅴ಴ਛߢ‫ޔ‬ㅪ៤ࠍߒߥ޿ߣ⋧ᚻ࿖ߩ⒢ോߥߤߩ੐ᖱ߇ಽ߆ࠄߥ޿‫ޕ‬ᣣᧄߩ⒢ℂ჻ࠍା㗬ߒߡ޿ࠆ߇‫ޔ‬ା㗬ߩᑧ㐳✢਄ߢ‫߫߃଀ޔ‬ਛ࿖ߩ⒢ℂ჻ߩ⚫੺ଐ㗬‫ޔ‬ᚗ޿ߪ㖧࿖߳ㅴ಴ߒߚࠄ⒢ോߪߤ߁ߒߚࠄࠃ޿߆ߥߤ‫ౕޔ‬૕⊛ߥ࿖㓙⊛ߥ⒢ോߩ໧㗴ߦኻᔕߔࠆࡀ࠶࠻ࡢ㧙ࠢࠍ૞ࠆᔅⷐ߇
޽ࠆߣ⠨߃ߚ‫ߩࠇߙࠇߘޔߚ߹ޕ‬ળຬߦኻߒฦ࿖ߩ⒅⒢೙ᐲ߿⒢ℂ჻೙ᐲࠍ࠻࡯࠲࡞ߢᖱႎߣߒ
ߡਈ߃ߥ޿ߣ޿ߌߥ޿ᖱᴫߦߥߞߡ޿ࠆ‫੹ޕ‬ᣣߩࠨࡒ࠶࠻ߩਛߢ߽಴ߚ߇‫↱⥄ޔ‬ൻߩਛߢ⡯ᬺኾ㐷ኅߣ޿߁߽ߩ߇ߤߎ߹ߢ၂ᩮࠍૐߊߔࠆߩ߆‫ޔ‬ᚗ޿ߪ߹ߚᬺോߩ⁛භᕈ߇ᔅⷐߥߩ߆ߣ޿߁ߎ
ߣ߇࿖㓙⊛ߦ໧ࠊࠇߡ޿ࠆ‫ޕ‬⒢ോߣ޿߁㕖Ᏹߦࠢࠝ࡝࠹ࠖࠍ㊀ⷞߒ࿖ኅ⽷᡽ߦኻߒߡ⋥ធᓇ㗀ࠍ߽ߞߡ޿ࠆ⡯ᬺߣߒߡߪ‫ޔ‬⾗ᩰ⠪એᄖߩ⠪߇቟޿࡮ᣧ޿࡮ଢ೑ߣ޿߁ߎߣߢ‫ޔ‬⒢ࠍ໡ຠൻߔࠆߎߣߪ‫ޔ‬
⽷᡽⊛ߥ໧㗴ߦ߽ᓇ㗀ߔࠆߣᕁߞߡ޿ࠆ‫޿߁ߘޕ‬߁ᗧ๧ߢ‫ޔ‬⒢ℂ჻ߣ޿߁‫ޔ‬⒢ോኾ㐷ኅߣߒߡߩ⾗ᩰ߇ᔅⷐߢ޽ࠆ‫ࠍߣߎ߁޿߁ߎޕ‬਎⇇ߦ㈩ାߒߡ
޿ߊᔅⷐ߇޽ࠆ‫ޔߪߦ߼ߚߩߘޕ‬ᣣᧄߩ⒢ℂ჻ߛߌߢߪജਇ⿷ߢ‫࡯࡜ࡌ࡞ࠛࠗ࠻ࡘࠪߪߦ࠷ࠗ࠼ޔ‬࠲߇޽ࠆ‫ޔ‬ᚗ޿ߪࠝ࡯ࠬ࠻࡜࡝ࠕߪᚲᓧ⒢ᴺߥߤߩⷙቯߢᬺോࠍ߿ࠇࠆߩߪ࡟ࠫࠬ࠲㧙࠼࡮࠲࠶ࠢ
金子会長によるサミット結果報告‫ࠆࠁࠄ޽ޔࠍߣߎ߁޿ߣߛ࠻ࡦࠚࠫࠗࠛࠬޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬ᯏળߦ⸒ߞߡ޿ߊߎߣ߇‫ޔ‬⡯ᬺߣߒߡߩ⑳ߤ߽ߩ┙႐ࠍ⏕┙ߐߖࠆߎߣߦߥࠆ‫੹߼ߚߩߘޕ‬࿁ߪ‫ޔ‬⒢ℂ჻೙ᐲߦ․ൻߒߚ ࡩ࿖ߦ㓸߹ߞߡ߽ࠄߞߚߩߢ޽ࠆ‫ޕ‬ˏȅ΍ηΛΠ͈ਇক͉Ȃଲ‫ވٮ‬೒͈୕ၑআ঩‫ڒ‬խ̞͉୕ၑআଷഽ͈ࢹಃͬࣽࢃࣉ̢̰ͥͬං̞̈́
ȁ̞̠̭̥͂͂
࿖㓙⊛ߥ౒ㅢߩ⾗ᩰࠍ᧲੩⒢ℂ჻ળߪ⠨߃ߡߥ޿‫ޔ‬ߎࠇߪࠗࡦ࠲࡯࠽࡚ࠪ࠽࡞ߥᬺോߩ໧㗴߽޽ࠆ߇‫ޔ‬⒢ോߘߩ߽ߩߪ߆ߥࠅ࠼ࡔࠬ࠹ࠖ࠶ࠢߛ‫ޕ‬ฦ࿖ߩ
੐ᖱ߿․⦡ࠍߘࠇߪߘࠇߢዅ㊀ߔߴ߈ߎߣߛߣᕁ
߁‫߅ޔߛߚޕ‬੕޿ߦ౒ㅢߩ࿖㓙⒅⒢ߦߟ޿ߡ‫ޔ‬ᚗ޿ߪ࿖㓙⊛ߥਛዊડᬺ᡽╷ߦߟ޿ߡߩᖱႎ੤឵ߣ
޿߁ὐߢߪ‫ޔ‬ㅪ៤ߔࠆߎߣߪ㕖Ᏹߦ㊀ⷐߢ޽ࠆߣ
ᕁߞߡ޿ࠆ‫ޔ߫߃଀ޕ‬㖧࿖ߥߤߪਛዊડᬺߩ⽷ോߦߟ޿ߡ‫⋙ޔ‬ᩏࠍ⥄ಽߚߜߦછߖߡ᰼ߒ޿ߣߩᗧ

記者会見の模様ะߢ޽ߞߚ‫ޕ‬ᣣᧄߩ႐วߦߪ‫ޔ‬໡ᴺߩᡷᱜߢਛዊ
ડᬺߩ⽷ോ⻉⴫ߩㆡᱜᕈߦߟ޿ߡ‫ޔ‬⒢ℂ჻߇⾗ᩰ⠪ߣߒߡ⽿છࠍ߽ߞߡ㑐ਈߔࠆߣ⸒߁ᡷᱜ᩺߇
޽ࠅ‫⾗ߥ߁ࠃߩߎޔ‬ᩰ⠪ห჻ߩ੹ᣣ⊛⺖㗴ࠍߔࠅวࠊߖࠆߎߣ߇㕖Ᏹߦ㊀ⷐߦߥߞߡ߈ߡ޿ࠆ‫ޕ‬ߘࠇ߇‫߁޿߁ߎޔ‬࿖㓙⊛ߥ੤ᵹࠍᷓ߼ࠆౕ૕⊛ߥⷐ࿃࡮ⷐ⚛ߦߥࠆߣᕁߞߡ޿ࠆ‫ߒ߽ޕ‬ᰴ࿁߿ࠆߣߔࠇ߫‫߁޿߁ߘޔ‬୘೎ߩ໧㗴ࠍ฽߼ߥ߇ࠄ‫ޔ‬ᖱႎ੤឵ࠍߔࠆߎߣ߇޿޿ߣᕁߞߡ޿ࠆ‫ޕ‬‫ޓ‬ːȅ΍ηΛΠ४‫࣭ح‬Ȫ˒΃࣭ȫ̦ࢩ̦࣐̩̽̀ાࣣȂ̠̞̠̓ࢩ̦ͤͬ‫ܛ‬བ̯̥ͦͥ
‫੹ޓ‬࿁ߪ‫᧲ޔ‬੩⒢ℂ჻ળ߇ਥߣߒߡ੤ᵹࠍߒߡ޿
ࠆ࿖‫ߦޘ‬ෳട㗂޿ߚ‫੹ޕ‬ᣣ⹤߇޽ߞߚࠃ߁ߦ‫'ޔ‬7
߇ ࡩ࿖ߦߥߞߡࠪࡘ࠻ࠗࠛ࡞ࡌ࡜࡯࠲߇ᵴべߒߡ޿ࠆ‫ࡦ࡜࡯ࡐޔࠕࠠࡃࡠࠬޔࠕ࡝࠻ࠬ࡯ࠝޕ‬࠼ߥߤߪ࠼ࠗ࠷ߩᓇ㗀߇޽ࠅ‫࡜ࡌ࡞ࠛࠗ࠻ࡘࠪޔ‬࡯࠲ߣ޿߁೙ᐲ߇޽ࠆߣ⡞޿ߡ޿ࠆ‫࡝࠻ࠬ࡯ࠝޕ‬ࠕߦߪ⒢ℂ჻೙ᐲ߇޽ࠆ‫ޕ‬‫߁޿߁ߘޓ‬࿖‫ߣޘ‬ਤᔨߦ੤ᵹࠍ㊀ߨߡ޿ߌ߫‫ޔ‬ᰴ࿁ߪ߽ߞߣ᏷߇ᐢ߇ࠆߩߢߪߥ޿߆ߣᕁߞߡ޿ࠆ‫ޕ‬
熱心にメモを取る記者ˑȅࣽ඾͈ြા৪͈૽ତ̞̾̀ͅ
‫੹ޓ‬ᣣߩ᧪႐⠪ߪ‫ߩ࡯ࡃ࡯ࠪ࡟ޔ‬ᢙ୘ࠍ↪ᗧߒ߹ߒߚ߇‫ో߷߶ޔ‬ㇱ಴ߡ޿ࠆߩߢ‫ੱޔ‬૏ߪ᧪ߡ޿ࠆߣᕁߞߡ޿ࠆ‫ޕ‬‫ޓ‬˒ȅ൐‫ނ‬֥ٛٛͅ‫ૂ͈࣭ڎ‬༭ͬ೹‫̳ͥރ‬ਇক̥ͣȁ̳ͥ͂Ȃˎٝ࿒͜൐‫ނ‬ٛ‫ٳ‬ट͈ࣉ̢̦‫̥͈̞ޑ‬Ȃȁ̷ͦ͂͜‫͈࣭ڎ‬঵̻͈̥ٝͤ͂̈́ͥ
‫ޓ‬࿖㓙⊛ߥ੤ᵹߩ႐ߣߔࠇ߫‫ߩࠇߙࠇߘޔ‬࿖߇ᜬ

質問をする記者ߜ࿁ߞߚᣇ߇޿޿ߩߢ‫߁޿߁ߘޔ‬ᒻߢ߅⹤ࠍߒߡ޿߈ߚ޿‫ޔߛߚޕ‬࿖ߦࠃߞߡߪ‫ޔ‬ᄢᄌߥ⽶ᜂߦߥࠆߣ޿߁࿖߽޽ࠆ߆ࠄ‫ߪࠇߘޔ‬ήℂߦ߅㗿޿ߔࠆࠊߌߦߪ޿߆ߥ޿‫ޕ‬ታᖱࠍ⡞߈ߥ߇ࠄ‫ޔ‬ᤚ㕖ᜬߜ࿁ࠅߩࠃ߁ߥᣇะߢⴕ߈ߚ޿ߣ⠨߃ߡ޿ࠆ‫ߛߚޕ‬Ფᐕߣߪ⠨߃ߡ޿ߥ޿‫ޕ‬ᐕߦ࿁‫ޔ‬ᚗ޿ߪᐕߦ࿁ߩࠝ࡝ࡦࡇ࠶ࠢᣇᑼߥߤ߽޿޿ߩߢߪߥ޿߆‫ߣ޿ߚߒࠍ⹤ߊࠃߣࠎߐ⊝ޔߪࠇߘޕ‬ᕁߞߡ޿ࠆ‫ޕ‬
˓ȅ঵̻ٝͤ̈́ͥͅાࣣ́͜Ȃ඾ུ୕ၑআٛႲࣣ͈ٛ৽ट̩́̈́Ȃ൐‫ނ‬͈ٛඤယ́৘ঔ̳̭ͥ͂
ȁ̞̾̀ͅ‫ߣߞ߽ޔߪߎߘޓ‬ㅪวળߣ߽⹤ࠍߒߥ޿ߣ޿ߌߥ޿ߣᕁ߁߇‫ޔ‬ታߪ੹࿁‫ޔ‬ㅪวળߣߩ㑐ଥࠍ㕖Ᏹߦᔃ㈩ߒߚߩߪ‫ޔ‬ㅪวળߪ#16%#㧔ࠕࠫࠕ࡮ࠝ࠮ࠕ࠾ࠕ࠲࠶ࠢࠬࠦࡦࠨ࡞࠻දળ㧕ߦട⋖ߒߡ߅ࠅ‫ߪߎߘޔ‬෹ᅢ⊛ߥ੤ᵹߩ႐ߣߒߡ㕖Ᏹߦ޿޿ߣ⠨߃ߡ޿ࠆ‫ޔߛߚޕ‬⒢ℂ჻೙ᐲߦ․ൻߒߡ޿ߥ
޿‫ޕ‬ᣣᧄߦ‫⸘ޔ‬ℂ჻ߣ޿߁೙ᐲ߇ᤄ޽ߞߚ߇‫ߪ੹ޔ‬ฬ⒓⁛භߢ‫ੱޔ‬૏ߒ߆޿ߥ޿‫ߩߘޕ‬ᤄߩ
⸘ℂ჻೙ᐲߩࠃ߁ߥ߽ߩࠍᒁ߈ߕߞߡ޿ࠆ࿖߽ෳടߒߡ޿ࠆ‫⹺౏ࠎࠈߜ߽ޕ‬ળ⸘჻ߣߒߡෳടߒ
ߡ޿ࠆߣߎࠈ߽޽ࠆࠃ߁ߛ‫ޔߪ߽ߤ⑳ޕ‬⒢ℂ჻ߦ․ൻߔࠆᔅⷐ߇޽ࠆߣᕁߞߡ޿ࠆߩߢ‫ޔ‬#16%#
ߩᑪ೨߆ࠄ⸒߁ߣ‫߆ߥ߆ߥޔ‬ㅪวળߩਥ௅ߪ㔍ߒ޿ߣᕁ߁‫ޔߚ߹ޕ‬ਛ࿖໧㗴ࠍᛴ߃ߡ޿ࠆ‫ޕ‬ㅪวળߪ‫ޔ‬บḧࠍᱜᑼߥട⋖࿖ߣߒߡ#16%#ࠍㆇ༡ߒߡ߈ߚ‫ޔߪ߽ߤ⑳ޕ‬㧝ᐕඨ೨߆ࠄࠨࡒ࠶࠻ࠍḰ஻ߒߡ޿ߚ߇‫ޔ‬บḧ໧㗴ࠍᛴ߃ߚㅪวળߢߪ‫ߣߞࠂߜޔ‬㔍ߒ޿ߣᕁߞߚ‫ޕ‬ㅪวળ߽‫੹ޔ‬ᐕߦߥߞߡบḧࠍ㒰ฬߒ‫ޔ‬ਛ࿖ࠍ౉ࠇࠆߎߣߦߒߚߩߢ‫⁁ޔ‬ᴫߪዋߒᄌࠊߞߚ‫᧲ޔߒ߆ߒޕ‬੩ળߣߒߡߪ‫ޔ‬޽ߊ߹ߢ߽ਛ࿖ࠍઍ⴫ߔࠆߩߪ‫ޔ‬ᵈౠ⒢ോᏧදળߣ޿߁ߎߣߢ‫ޔ‬ᘒᐲࠍ㞲᣿ߒߡ޿ߚߩߢ‫ࠇߎޔ‬ߢㅴ߼ߚߣ޿߁⚻✲߇޽ࠆ‫ޕ‬ㅪวળ߽‫߇ࠅߚ޽ߩߘޔ‬ዋߒߪ೨ㅴߔࠆߣᕁ߁‫᧲ޔߛߚޕ‬੩⒢ℂ჻ળߪㇺᏒࠨࡒ࠶࠻ߛ߆ࠄ‫ࠢ࠶ࡇࡦ࡝ࠝޔ‬ᣇᑼߢ޽ࠆ‫ࡊ࠶ࠞ࠼࡞࡯ࡢߦ߆߶ޕ‬ᣇᑼ߽޽ࠅ߿ࠅᣇߪ
޿ࠈ޿ࠈᎿᄦߔࠇ߫޿޿‫ޕ‬ㅪวળߩߏදജߣ߆ਥ௅ߣ߆ߦߥࠇ߫‫⚿ߢࠇߘߪࠇߘޔ‬᭴ߥ⹤ߢ޽ࠆ‫ޕ‬ߚߛ੹࿁ߪ‫ޔ‬ਥ௅࿾߇㚂ㇺ᧲੩ߢ᧲੩⒢ℂ჻ળ߇ᜂᒰߒߚߣ޿߁⹤ߢ޽ࠆ‫ޕ޿ߥ޿ߪߡߞࠊߛߎޔ‬ߎߩᚑᨐߪ‫ోޔ‬ㇱᣣ⒢ㅪ߳વ߃‫ޔ‬ᣣᧄߣߒߡߪో࿖⊛ߥᚑᨐߦߒߚ޿‫ޕ‬˔ȅࣽࢃ͈ಎ࣭ಕॗ୕ྩ঍‫ފ‬͈ٛ͂‫̞̀̾ͅ߸۾‬‫ޓ‬ਛ࿖߇⍴ᦼߩ߁ߜߦੱߩᵈౠ⒢ോᏧࠍᠩߔࠆߦ޿ߚߞߚߎߣߪ‫ޔ‬㕖Ᏹߦዅᢘߒߡ޿ࠆ‫ޕ‬੹ߩߣߎࠈਛ࿖ߩᵈౠ⒢ോᏧߪ‫ⴕޔ‬᡽ߩᣇ߇૞ߞߚ࡞࡯࡞ߢㆇ↪ߐࠇߡ޿ࠆ߇‫ࠍࠇߎޔ‬࿖ߩᴺᓞ
ߣߒߡⷙቯߒߚ޿ߣ޿߁ᣇะߢ޽ࠅ‫߁޿߁ߘޔ‬ᒻߢㅴࠎߢ㗂߈ߚ޿ߣᕁߞߡ޿ࠆ‫ޕ‬ਛ࿖ߩ⚻ᷣ⊒ዷ߇߼ߑ߹ߒߊ‫᧲ޔ‬੩ࠨࠗ࠼ߢ↳ߒ਄ߍࠆߣ‫ࠎߤࠎߤ߇࠻ࡦࠕࠗ࡜ࠢߩ߽ߤ⑳ޔ‬ਛ࿖ߦᎿ႐ࠍᑪ
ߡࠆߣ߆ᡰᐫࠍ⸳ߌࠆߣ߆‫ޔߣ߁⸒ࠄ߆ߣߎ߁޿߁ߘޕࠆ޿ߡࠇࠊⴕߦࠎ⋓੹ޔ‬ᣣᧄߩ⒢ℂ჻ߣਛ࿖ߩᵈౠ⒢ോᏧߣ߇ឭ៤ࠍᷓ߼ᖱႎࠍ੤឵ߒߡ‫ߦ✜৻ޔ‬දജߒߡ߿ߞߡ޿߈ߚ޿ߣᕁߞߡ޿ࠆ‫ޕ‬ਛ࿖ߪࠬࡇ࡯࠼߇ᣧߊ‫߇߽ߤ⑳ޔ‬ᐕ߆߆ࠆߣߎࠈࠍਛ࿖ߪᐕߊࠄ޿ߢ߿ߞߡ޿ࠆ‫߽ߤ⑳ޕ‬⒢ℂ჻߇ᐕߩᱧผߣ⸒ߞߡ߽‫ޔ‬ਛ࿖ߪᐕ૏ߩ㑆ߦ⑳ߤ߽ߣหߓࠃ߁ߦߥࠆߩߢߪߥ޿߆ߣᕁߞ
ߡ޿ࠆߩߢ‫ߩ࠻࡯࠲ࠬޔ‬㆑޿ߪߘࠇ߶ߤ᳇ߦߥࠄߥ޿‫ࠈߒ߻ޕ‬ᣣᧄߩ⒢ℂ჻ߩᢙࠍߓ߈ߦᛮ޿ߡ‫ޔ‬ᄢ൓ജߦߥࠆ‫੹ߪ߽ߤ⑳ޕ‬࿁‫ޔ‬ਛ࿖߇ᤚ㕖ෳടߔࠆᒻߢࠨࡒ࠶࠻ࠍⴕ޿ߚ޿ߣ޿߁ࠦࡦ࠮ࡊ࠻ࠍ
ᜬߞߡ޿ߚߩߪᵈౠ⒢ോᏧࠍ㜞ߊ⹏ଔߒߡ޿ࠆ߆ࠄߛ‫੹ޕ‬ᓟߣ߽‫ޔ‬੤ᵹࠍߒߡ޿߈ߚ޿ߣᕁߞߡ
޿ࠆ‫ޕ‬˕ȅಎ࣭ͅૺ੄ܑ̳ͥު̦௩̢̤̀ͤȂ඾ಎ‫ͅۼ‬ற୕ૄ࿩̦̜̦ͥ‫̞̞̈́̀ͦ۝‬໐໦̦ా५̜ͥȃȁ୕ၑআȪ৘ྩȫ̱͈̠͂̀ࣽ́̓̈́͘͢Πρήσ̦̭̹̥ܳ̽Ȃˍ̾႕ͬ੄̱̀დ̱̞̀ͣ͜
ȁ̹̞‫⚻ߩ⑳ޓ‬㛎ߢ⹤ߔ߇‫ޔ‬ਛ࿖ߦㅴ಴ߒߚᣣᧄߩડᬺ߇ᣣᧄߩᗵⷡߢ‛੐ࠍ⠨߃ߡߒ߹߁‫ޕ‬ਛ࿖߳ⴕߊߩߥࠄ‫ޔ‬ਛ࿖ߩࠪࠬ࠹ࡓᚗ޿ߪ⠨߃ᣇࠍりߦߟߌࠆ߹ߢචಽᢎ⢒ߒߥߊߡߪ޿ߌߥ޿߇‫ߡߒޔ‬޿ߥ޿߽ߩߛ߆ࠄ‫ޔ߫߃଀ޕ߁߹ߒߡ߈⿠߇࡞ࡉ࡜࠻ޔ‬ળ␠߇਄ᶏߩㄭߊߦᎿ႐ࠍᑪߡࠆߚ߼‫ޔ‬ᑪ‛ᑪ⸳৻ᑼߩᄾ⚂ᦠࠍ⚿ࠎߛߣߎࠈ‫ޔ‬ᑪ‛ోㇱ߇ߢ߈ࠆ߽ߩߣᕁߞߡߚࠄ‫߅ޔ‬㊄߇୚߆߆ߞߚ‫ޕ‬ᑪ‛ߩࠦࡦࠢ࡝࡯࠻ࠍᛂߜߞ߬ߥߒߢ޽ߣߪࠝࡊ࡚ࠪࡦ‫߇ߣߎࠆߓ↢߇࡞ࡉ࡜࠻ߥ߁ࠃ߁޿ߣޔ‬޽ࠆ‫ߦࠆߔⷐޕ‬ᄾ⚂ߩᲑ㓏߆ࠄਔᣇߩ࿖ߩࠪࠬ࠹ࡓߩ㆑޿ࠍಽ߆ߞߡᄾ⚂ߒߥ޿ߣ޿ߌߥ޿ߣ޿
߁ߎߣߩ଀ߢ↳ߒ਄ߍߚ‫ޔߪ߽ߤ⑳ޕ‬ਛ࿖ߩᵈౠ⒢ോᏧදળߩ⊝ߐࠎߣ৻✜ߦ઀੐ࠍߐߖߡ㗂߈‫ޔ‬ᖱႎ߽੤឵ߒߚ޿‫⇟৻ߕ߹ޔߦᤨߩߘޕ‬㊀ⷐߥߩ߇‫߅ޔ‬੕޿ߩ࿖ߩࠪࠬ࠹ࡓࠍචಽߦീᒝߒߡ‫ޔ‬ߘߒߡ‫ߩࡓ࠹ࠬࠪߩߘޔ‬㆑޿ࠍℂ⸃ߒߚ਄ߢᄾ⚂ࠍߒ‫ޔ‬දหߔࠆߣ޿߁ߎߣ߇㕖Ᏹߦ㊀ⷐ߆ߣᕁ߁‫ࠄ߆ࠇߘޕ‬⒢ߩ໧㗴ߢߪ‫ޔ‬Ⴧ୯⒢ߪ㕖Ᏹߦ㔍ߒ޿⒢㊄ߢ‫߆ߥ߆ߥ߽ߤ⑳ޔ‬ಽ߆ࠄߥ޿‫߁޿ߣޕ‬ߩߪᣣᧄᵹߦઃടଔ୯⒢ߣ޿ߞߡ‫␠ޔ‬㐳ߦᢎ߃ߚ‫߇ࠈߎߣޕ‬ਛ࿖ߦⴕߞߡߺࠆߣ‫ޔ‬ቢోߥᣣᧄᵹ
ߩઃടଔ୯⒢ߢ߽ߥ޿ߩߢ‫౉઀ޔ‬⒢㗵ប㒰߇߶ߣࠎߤߢ߈ߥ߆ߞߚ‫ߩࡓ࠹ࠬࠪ߁޿߁ߘޕ‬㆑޿ߣ޿߁ߩ߇‫߆ߥ߆ߥޔ‬ℂ⸃ߢ߈ߥ޿‫߁޿߁ߎޔߘߎࠄ߆ߛޕ‬੤ᵹߩ႐ࠍ⸳ߌߡ‫߅ޔ‬੕޿ߩᖱႎ੤឵
ࠍߒߚ޿‫ࠄ߆ࠇߎޕ‬⒢೙߽ߤࠎߤࠎᄌࠊࠆߩߢ‫ߩߘޔ‬ᡷ㕟ߩᣇะ߽ᤚ㕖⍮ࠅߚ޿ߣᕁߞߡ޿ࠆ‫ޕ‬‫ᦨޓ‬ᓟߦ‫⼱☺ޔ‬ᐢႎቶ㐳߆ࠄ‫߇߫ߣߎߩ␞߅ޔ‬ㅀߴࠄࠇ⚳ੌߒߚ‫ޕ‬

6/16（水） サミット懇談会

東京税理士会館４Ｆにて金子会長によるあいさつ（左）●サミット懇談会㧔2004ᐕ㧢᦬16ᣣ㧕
᧲੩⒢ℂ჻ળ㙚4㧲

㧲

第１回国際都市税理士サミット懇談会
（議事録）

ᣣઃ㧦

2004ᐕ6᦬16ᣣ㧔᳓㧕ᤨ㑆㧦

14:00-17:30

ળ႐㧦

᧲੩⒢ℂ჻ળ㙚4㧲╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ

議事次第มળ㧦ၳሶ࿖㓙ㇱ೽ㇱ㐳⍾ሶ೙ᐲㇱ㐳
㧝㧚㐿ળߩߎߣ߫㧔ဈ↰೽ળ㐳㧕㧞㧚ળ㐳᜿ᜦ㧔㊄ሶળ㐳㧕㧟㧚ઍ⴫⠪ߩ⚫੺㧔มળ㧕㧠㧚ࠨࡒ࠶࠻ᙣ⺣ળ‫ޟ‬ฦ࿖ߩ⒢೙ߩ․ᓽ‫ޔ‬⒢ോኾ㐷ኅ೙ᐲߩ᭎ⷐ‫ޔ‬ฦ࿖ߢ⃻࿷ขࠅ⚵ࠎߢ޿ࠆ࠹࡯ࡑ෸߮੹ᓟߩ
⺖㗴‫ߡ޿ߟߦޠ‬⼏㐳㧦᧲੩⒢ℂ჻ળ ળ㐳 ㊄ሶ⑲ᄦࠬࡇ࡯ࠞ࡯㧦

ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ ೨ળ㐳 ࠡ࡞࡮࡝࡯ࡧࠖ࡯
ਛ࿖ᵈౠ⒢ോᏧදળ ೽ળ㐳౗⒁ᦠ㐳 ⿬ ᙬမ࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ ળ㐳 ࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚ
㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ ળ㐳 ቡ‫ޓޓ‬㆐ࠗࠡ࡝഼ࠬ⸵⒢ോදળ ળ㐳 ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯

㧡㧚⾰⇼ᔕ╵㧢㧚㐽ળߩߎߣ߫㧔Ḵᳯ೽ળ㐳㧕╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ

議事録㧝㧚㧝㧚㐿ળߩߎߣ߫㧔ဈ↰㐿ળߩߎ ߫㧔ဈ↰೽ળ㐳㧕ળ㐳㧕⒢ℂ჻೙ᐲߩలታ⊒ዷߣߘߩ࿖㓙⊛ℂ⸃ߩᷓൻࠍ⋡⊛ߣߒߡ㐿௅ߔࠆ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻‫ޠ‬㧔᧲੩⒢ℂ჻ળਥ௅㧕ߩᙣ⺣ળߦߏෳ㓸޿ߚߛ޿ߚ‫ޔࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ਛ࿖‫ޔ࠷ࠗ࠼ޔ‬㖧࿖‫߮ࠃ߅ޔࠬ࡝ࠡࠗޔ‬ᣣᧄߩ⒢ോኾ㐷ኅ࿅૕ࠍᆎ߼ߣߔࠆ⊝᭽ࠍ᱑ㄫߔࠆߣߣ߽ߦ‫ߏޔ‬ෳടߦᔃ߆ࠄᗵ⻢ߔࠆ‫ᧄޕ‬ᣣߩᙣ⺣ળߢߪ‫ޔ‬᣿ᣣ㐿௅ߐࠇࠆࠨࡒ࠶࠻ࠍࠃࠅ᦭ᗧ⟵ߥળวߣߔࠆߚ߼‫ޔ‬
ฦ࿖ߩ⒢೙߿⒢ോኾ㐷ኅ೙ᐲߩ․ᓽ‫ޔ‬ฦ࿖߇ขࠅ⚵߻࠹࡯ࡑ߿⺖㗴ߦߟ޿ߡᔊᙈߩߥ޿ߏᗧ⷗ࠍ
޿ߚߛ߈‫ޔ‬ᖱႎ੤឵ߣᖱႎ⊒ାߩ႐ߣߥࠆߎߣࠍ㗿޿ߟߟ㐿ળߩ⸒⪲ߣߐߖߡ޿ߚߛߊ‫ޕ‬㧞㧚 ળ㐳᜿ᜦ㧔㊄ሶળ㐳㧞㧚ળ㐳᜿ᜦ ㊄ሶળ㐳㧕ᙣ⺣ળߦߏෳട޿ߚߛ޿ߚ⊝᭽ࠍ᱑ㄫߔࠆ‫ޕ‬᣿ᣣߩ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻‫ޔߪߢޠ‬ฦ࿖ઍ⴫ߩ⊝᭽ߣߣ߽ߦ‫ޔ‬਎⇇ߩ⚊⒢⠪ߦኻߒ‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ት⸒‫⊒ࠍޠ‬ାߔࠆ੍ቯߢ޽ࠆ߇‫ᧄޔ‬ᣣߪߘߩ೨Ბߣߒߡ‫ޔࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬ਛ࿖‫ޔ࠷ࠗ࠼ޔ‬㖧࿖‫ࠃ߅ޔࠬ࡝ࠡࠗޔ‬߮ᣣᧄ߆ࠄߘࠇߙࠇ⒢ോኾ㐷ኅߩઍ⴫ࠍ߅᜗߈ߒ‫⋥ޔ‬ធ߅⹤ߒࠍુ߃ࠆᯏળߦᕺ߹ࠇߚ‫ᧄޕ‬ᣣߩᙣ⺣ળ߇‫ޔ‬᣿ᣣߩት⸒⊒ାߦะߌߡ᦭ᗧ⟵ߥ߽ߩߣߥࠆߎߣࠍ㗿߁‫ޕ‬㧟㧚㧟㧚ઍ⴫⠪ߩ⚫੺㧔มળઍ⴫⠪ߩ ੺㧔มળ㧕มળ⠪ࠃࠅ‫ޔ‬ฦ࿖ߩઍ⴫࿅߇⚫੺ߐࠇߚ‫ޕ‬ฦ࿖ઍ⴫⠪ߪએਅߩߣ߅ࠅ‫ޕ‬࡮ ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ㧦ࠡ࡞࡮࡝࡯ࡧࠖ࡯೨ળ㐳 / ࡁࠛ࡞࡮ࡠ࡯࡜ࡦ࠼੐ോዪ㐳࡮ ਛ࿖ᵈౠ⒢ോᏧදળ㧦⿬ ᙬမ೽ળ㐳౗⒁ᦠ㐳 / ⿬ ↳ᐕኻᄖㅪ⛊ಣಣ㐳                ઁߦ㓐ⴕ⠪ߣߒߡ㇕ ᄢᤐ ർ੩Ꮢᵈౠ⒢ോᏧදળ೽ળ㐳                ᄐ శቝ ਛ࿖࿖ኅ⒢ോ✚ዪ࡮࿖㓙⒢ോม
࡮ ࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ㧦ࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚળ㐳ࡋ࡞ࡓ࡯࠻࡮ࠪࡘ࠽ࠗ࠳࡯೽ળ㐳࡮ 㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ㧦ቡ‫ޓޓ‬㆐ળ㐳/ ᧘ ▸ᵟ࿖㓙දജᆔຬ࡮ ࠗࠡ࡝഼ࠬ⸵⒢ോදળ㧦࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯ળ㐳 / ࡇ࡯࠲࡯࡮ࠤࡦࡊࠬ࠲࡯೽ળ㐳࡮ ᧲੩⒢ℂ჻ળ㧦㊄ሶ ⑲ᄦળ㐳 / ዊᨋ ㅴ࿖㓙ㇱ㐳╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ㧠㧚ᙣ⺣ળ
㧠㧚ᙣ⺣ળߪ᧲੩⒢ℂ჻ળ㊄ሶળ㐳ߩมળߢㅴ߼ࠄࠇߚ‫ޕ‬มળ㧦ᧄᣣߩᙣ⺣ળߢߪ᣿ᣣߩࠨࡒ࠶࠻ߦ஻߃‫ޔ‬ฦ࿖ߩ⒢೙ߣ⒢ോኾ㐷ኅ೙ᐲߩ․ᓽߣ‫ޔ‬ฦ࿖ߢขࠅ⚵߹ࠇߡ޿ࠆ࠹࡯ࡑߣ⺖㗴ߦߟ޿ߡ߅⹤ࠍુ߁‫ޔߕ߹ޕ‬ᣣᧄߩ⒢೙ߩ․ᓽࠍߏ⚫੺ߔࠆ‫ޕ‬㨇ฦ࿖⒢㨇ฦ࿖⒢೙ߩ․ᓽߦ
ߩ․ᓽߦߟ޿ߡ㨉޿ߡ㨉
᧲੩⒢ℂ჻ળ㧦ᣣᧄߩ⒢೙ߩ․ᓽߣߒߡߪ‫↳ޔ‬๔⚊⒢೙ᐲ‫ߩߎޔ‬೙ᐲࠍᱜ⏕߆ߟᐢߊ᛼ߒㅴ߼ࠆ
ߚ߼ߩ㕍⦡↳๔೙ᐲ‫ ⚂ߡߒߘޔ‬7,200 ਁੱ߇ኻ⽎ߣߥࠆ⛎ਈᚲᓧ⠪ߦኻߔࠆᐕᧃ⺞ᢛ೙ᐲࠍ᜼ߍ
ࠆߎߣ߇ߢ߈ࠆ‫⚊ޕ‬⒢⠪⇟ภ೙ᐲߦߟ޿ߡߪ߆ߨߡ߆ࠄߘߩዉ౉߇ᬌ⸛ߐࠇߡ޿ࠆ߇‫ޔ‬୘ੱߩࡊ࡜ࠗࡃࠪ࡯଻⼔ߣߩ౗ߨว޿߆ࠄ‫⃻ޔ‬࿷ߪᧂᢛ஻ߢ޽ࠆ‫ޕ‬⒢ോ⸷⸩ߦ߅ߌࠆ┙⸽⽿છߪ৻⥸⊛ߦ⒢ോᒰዪߦዻߔࠆ‫߆߶ߩߘޕ‬ᣣᧄߩ⒢೙ߩ⹦⚦ߦߟ޿ߡߪ‫ޔ‬࿖⒢ᐡ✬ߩ⛔⸘ࠍߏෳᾖ޿ߚߛ߈ߚ
޿‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝
࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ⒢ߪߘߩ⒳㘃ߦᔕߓߡ‫ޔ‬ㅪ㇌᡽ᐭ‫ޔ‬Ꮊ᡽ᐭ‫ޔ‬࿾ᣇ⥄ᴦ૕ߩ㧟ߟߩ࡟ࡌ࡞߇޽ࠅ‫ޔ‬ㅪ㇌᡽ᐭߦ߅޿ߡߪ‫ޔ‬ᚲᓧ⒢ߣ GST㧔ᶖ⾌⒢㧕߇‫ޔ‬Ꮊ᡽ᐭߦ߅޿
ߡߪ‫ޔ‬ශ⚕⒢ߣ࿯࿾⒢߅ࠃ߮⛎ਈ⒢߇‫ޔ‬࿾ᣇ⥄ᴦ૕ߦ߅޿ߡߪ࿕ቯ⾗↥⒢߇ߘࠇߙࠇᓽ෼ߐࠇࠆ‫ޕ‬⒢ᴺߪ࿖⒢ᐡߦࠃࠅ▤ℂߐࠇߡ޿ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕߩ⒢೙ᐲߪ↳๔⚊⒢೙ᐲߣ⒢ോㅢ㆐೙ᐲ߆ࠄᚑࠅ┙ߟ‫↳ޕ‬๔⚊⒢೙ᐲߦߟ޿ߡߪ‫ޔ‬⚊⒢⟵ോ⠪߇ᦠ㕙޽ࠆ޿ߪࠗࡦ࠲࡯ࡀ࠶࠻ߢ⥄Ꮖ↳๔ࠍⴕ޿‫ޔ‬ㆶઃߪዊಾᚻ߹ߚߪㆶઃ⺧᳞ߦࠃࠅⴕࠊࠇࠆ‫ޕ‬ᴺ઎ㆩ቞ߪ⒢ോㅢ㆐ࠍㅢߒߡᔀᐩߐࠇߡ޿ࠆ߇‫ߩߎޔ‬⒢ോㅢ㆐೙ᐲߪฦᴺੱ‫ޔ‬୘ੱߩࡊࡠࠫࠚࠢ࠻Ფߩ⋙ᩏ‫ޔ‬੐ᬺ⸥㍳ߩ⋙ᩏ‫ޔ‬⒢ോઍℂੱߩ⋙ᩏ╬ߩ૕೙ߦࠃࠅ⵬ቢߐࠇߡ޿ࠆ‫ޕ‬↳๔⚊⒢⠪ߦኻߒߡߪ‫⻉ޔ‬੐ߦ㑐ߔࠆᣇ㊎‫ޔ‬ታോᜰዉ‫ޔ‬ᴺ઎⸃㉼╬ߦ㑐ߔࠆ࿖⒢ᐡ㐳ቭߩ⷗⸃ߩ
ᛠី߇᳞߼ࠄࠇࠆ‫ޕ‬࿖⒢ᐡߪᐢ▸ߥ࠻ࡇ࠶ࠢߦߟ޿ߡ᜔᧤ജߩ޽ࠆㅢ㆐߿᳿ቯ੐㗄ࠍ౏Ꮣߔࠆ߶
߆‫ޔ‬ᴺ઎⸃㉼ㅢ㆐‫⚊ޔ‬⒢⠪ㅢ๔‫ޔ‬ᬺോ᩺ౝ‫⺑ޔ⴫࠲࡯࠺ޔ‬᣿ᦠ╬᜔᧤ജߩߥ޿ฦ⒳ჿ᣿ߩ⊒⴫߽ⴕߞߡ޿ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕߩ⒅⒢೙ᐲߪᢙᄙߊߩᡷᱜࠍ⚻ߡ߈ߡ߅ࠅ‫ޔ‬1999 ᐕ 6 ᦬߆ࠄ 2001 ᐕ 10 ᦬߹ߢߩ㑆ߦ‫⒅ޔ‬⒢‫ޔ‬ᐕ㊄‫‛ޔ‬ຠ‫⸵఺ޔ‬⒢ߦ㑐ࠊࠆ 144 ߩᴺ᩺߇⼏ળߦឭ಴ߐࠇߚ‫ ߦࠄߐޕ‬2002 ᐕߦߪ
44 ߩ‫ޔ‬2003 ᐕߦߪ 20 ߩ⒅⒢࡮ᐕ㊄㑐ㅪᴺ᩺߇ឭ಴ߐࠇߚ߇‫ߩߘޔ‬ਥߚࠆ߽ߩߣߒߡߪ GST ߩዉ౉߇޽ࠅ‫‛ߪߢ߹ࠇߘޔ‬ຠߩߺߢ޽ߞߚᄁ਄⒢ߩኻ⽎▸࿐߇ࠨ࡯ࡆࠬߦ߹ߢ᜛ᄢߐࠇࠆߎߣߣߥߞߚ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣࠝ࡯ࠬ࠻࡜࡝ࠕߢߪߘߩⶄ㔀ߥ⒢೙ᐲࠍ⢛᥊ߦ‫ޔ‬ડᬺߩ 97㧑‫ޔ‬୘ੱߩ 85㧑߇↳๔⚊⒢ᦠ૞ᚑߦ⒢ോઍℂੱࠍ೑↪ߒߡ޿ࠆ‫ߚߒ߁ߎޕ‬⢛᥊ߦߪ‫ޔ‬⒢ോઍℂੱ߇㔚ሶ↳๔ࠍⴕ߁ߎߣߢ‫↳ޔ‬๔ᦼ㒢ߩᑧ㐳߇಴᧪ࠆߣ޿߁ࡔ࡝࠶࠻ߣ࿖⒢ᒰዪߦ߅ߌࠆ੐ോಣℂߩシᷫ߇ߥߐࠇࠆߣ޿߁෺ᣇߩࡔ࡝࠶
࠻߇ࡌ࡯ࠬߣߥߞߡ޿ࠆߎߣ߇᜼ߍࠄࠇࠆ‫ޕ‬ਛ࿖ᵈౠਛ࿖ᵈౠ⒢ോᏧදળ
ോᏧදળ㧦ਛ࿖ߦߪ 25 ⒳㘃ߩ⒢߇޽ࠅ‫ߩߘޔ‬ᕈ⾰‫ޔ‬ᓎഀߦࠃࠅᄢ߈ߊએਅߩ㧤ߟߦಽ㘃ߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬㧝㧕ᵹㅢ⒢㧔Ⴧ୯⒢‫ޔ‬ᶖ⾌⒢‫ޔ‬༡ᬺ⒢㧕‫ޕ‬㧞㧕ᚲᓧ⒢㧔ડᬺᚲᓧ⒢‫ޔ‬ᄖ࿖ᛩ⾗ડᬺ߅ࠃ߮ᄖ࿖ડᬺߩᚲᓧ⒢‫ޔ‬୘ੱᚲᓧ⒢㧕‫ޕ‬㧟㧕⾗Ḯ⒢㧔⾗Ḯ⒢ߣㇺᏒ࿯࿾૶↪⒢㧕‫ޕ‬
㧠㧕․ቯ⋡⊛⒢㧔ㇺᏒ⛽ᜬᑪ⸳⒢‫ޔ‬⠹࿾භ↪⒢‫ޔ‬ᛩ⾗࿕ቯ⾗↥⺞▵⒢㧔⃻࿷஗ᱛਛ㧕‫ޔ‬࿯࿾Ⴧ୯⒢㧕‫ޕ‬㧡㧕⽷↥⒢㧔ਇേ↥⒢‫ޔ‬ㇺᏒਇേ↥⒢‫⛯⋧ޔ‬⒢㧔⃻࿷ᬌ⸛ਛ㧕㧕‫ޕ‬㧢㧕ⴕὑ⒢㧔ゞਔ⦁⥾૶↪⒢‫ޔ‬ゞਔ⦁⥾⊓㍳⒢‫ޔ‬ශ⚕⒢‫ޔ‬ᄾ⚂⒢‫⸽ޔ‬೛ขᒁ⒢㧔⃻࿷ᬌ⸛ਛ㧕‫ޔ‬ዼᲕ⒢‫ޔ‬ኃᏨ⒢㧕‫ޕ‬㧣㧕ㄘᬺ⒢㧔ㄘᬺ⒢‫⇓’ޔ‬ᬺ⒢㧕‫ޕ‬
㧤㧕㑐⒢‫ޕ‬ਛ࿖ߢߪ‫␠ޔ‬ળਥ⟵Ꮢ႐⚻ᷣ૕೙ࠍᢛ஻ߔߴߊ‫◲ޟޔ‬ᤃߥ⒢೙‫ޔ‬ᐢߊ⭯޿⺖⒢‫ޔ‬ૐ޿⒢₸‫ޔ‬෩ᩰ
ߥ⒢෼▤ℂ‫ߩޠ‬ේೣߦ߽ߣߠ߈‫⃻ޔ‬࿷એਅߩಽ㊁ߢ⒢೙ᡷ㕟߇ታᣉߐࠇߡ޿ࠆ‫ޕ‬㧝㧕Ⴧ୯⒢ࠍ⃻ⴕߩ↢↥ဳ߆ࠄᶖ⾌ဳ߳ߣᡷ߼ࠆ‫৻ޕ‬ㇱߩ࿾ၞࠍࡕ࠺࡞࿾඙ߦㆬቯߒ‫⹜ޔ‬㛎⊛ߦᛩ⾗↪ᯏ᪾⸳஻ߩ઀౉⒢㗵ࠍჇ୯⒢ߩប㒰▸࿐ߦട߃ࠆ‫ޕ‬㧞㧕ᶖ⾌⒢ᡷ㕟‫ޕ‬⒢⋡ࠍ⺞ᢛߒ‫ߩ⥸৻ޔ‬ᶖ⾌ຠ⋡ࠍ⺖⒢࡝ࠬ࠻߆ࠄ㒰ᄖ‫ޕ‬㜞⚖ᶖ⾌ຠ⋡ࠍ⺖⒢▸࿐ߦട߃‫ޔ‬⒢෼ߩ▸࿐ࠍ᜛ᄢߔࠆ‫ޕ‬㧟㧕ડᬺᚲᓧ⒢ᡷ㕟‫ޕ‬࿖ౝડᬺߣᄖ⾗♽ડᬺߩ⒢₸ࠍ⛔৻ߒ‫ࠆ߈ߢޔ‬㒢ࠅ఺㒰߿ఝㆄ᡽╷ࠍዋߥߊߔࠆ‫ޕ‬ડᬺᚲᓧ⒢ߩ⒢₸ࠍਅߍࠆ‫ޕ‬㧠㧕୘ੱᚲᓧ⒢ᡷ㕟‫⃻ޕ‬࿷ߩᚲᓧ⒢ࡕ࠺࡞ߪ㕖Ᏹߦ⚦ಽൻߐࠇߡ޿ࠆ߇‫⛔ࠍࠇߎޔ‬วߐࠇߚ
࡞࡯࡞ߣ․ቯߩಽ㘃㗄⋡ߦࠃࠆ୘ੱᚲᓧ⒢ࡕ࠺࡞߳ߣᡷ߼ࠆ‫ޕ‬㧡㧕ㄘ᧛ߢߩ⒢೙ᡷ㕟‫ޕ‬ㄘᬺ⒢ࠍᑄᱛߒ‫ޔ‬ㇺᏒㇱߢߩ⒢೙ߣߩ⛔৻ࠍ࿑ࠆ‫੹ޕ‬ᐕ߆ࠄ‫ޔ‬ㄘᬺ⒢ߩ⒢₸ࠍᲤᐕᐔဋ㧝㧑ߕߟਅߍ‫ޔ‬㧡ᐕએౝߦߎࠇࠍᑄᱛߔࠆ‫ޕ‬࠼ࠗ࠷࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ
࡞ࡦ⒢ℂ჻ળ㧦࠼ࠗ࠷ߩ⒢ᴺߪㅪ㇌࡟ࡌ࡞ߢቯ߼ࠄࠇߡ޿ࠆ߇‫ޔ‬ᴺᣉⴕߩᮭ㒢ߪ 16 ߩฦᎺߦઃਈߐࠇߡ߅ࠅ‫ޔ‬ฦᎺ᡽ᐭߦߪ⒢ോᜂᒰⴕ᡽ᯏ᭴ߣߒߡ⽷ോ⋭‫ޔ‬਄⚖⒢ോᒰዪ‫ޔ‬⒢ോ⟑ߩ㧟ߟ߇⸳⟎ߐࠇߡ޿ࠆ‫ޕ‬ታ㓙ߩ⒢ⴕ᡽ߪ⒢ോ⟑߇ⴕ޿‫ޔ‬਄⚖⒢ോᒰዪߪ⒢ോ⟑ߩᵴേࠍ⋙ⷞߔࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ

ฦ⒢ോ⟑߇⒢㗵ࠍ᳿ቯߔࠆ⒢ߣߒߡߪ‫ޔ‬ᚲᓧ⒢‫ޔ‬ᴺੱ⒢‫ޔ‬ᄁ਄⒢‫ޔ‬੐ᬺ⒢╬߇޽ࠆ‫ޕ‬⒢㊄ߩᓽ෼ߪ‫⥄ޔ‬ὼੱ‫ޔ‬ᴺੱߩᅤ૗ߦࠃࠄߕ‫ޔ‬ㅢᏱ‫ޔ‬ᐕᐲ⚳ੌᤨߦ↳๔ࠍⴕ߁ߣߎࠈ߆ࠄᆎ߹ࠆ‫ޕ‬⒢ോ⟑ߪฃℂߒߚ↳๔ࠍ߽ߣߦᥳቯ⒢㗵㧔⒢ോ⟑߇੐ᓟ⊛ߦ⒢㗵ࠍୃᱜߔࠆ႐ว߽޽ࠆ㧕ࠍ᳿ቯߒ‫⥄ޔ‬ὼੱߩ႐ว‫ޔ‬⒢ോ⟑߆ࠄ⒢㗵᳿ቯㅢ⍮ᦠࠍฃ㗔ߒߡ߆ࠄ㧠ㅳ㑆એౝߦ⒢㊄ࠍ⚊ઃߔࠆ⟵ോ
ࠍ⽶ߞߡ޿ࠆ‫ޕ‬Ფ᦬ߩᡰᛄ޿߇⟵ോઃߌࠄࠇߡ޿ࠆ⒢ߣߒߡߪᄁ਄⒢ߣ⛎ਈᚲᓧ⒢߇޽ࠆ߇‫⛎ޔ‬ਈᚲᓧ⒢ߦߟ޿
ߡߪ‫ޔ‬㓹↪⠪߇⒢ോ⟑ߦኻߒᓽ෼࡮⚊ઃߒߚ⹦⚦ౝኈߩႎ๔㧔ᄙߊߩ႐วࠗࡦ࠲࡯ࡀ࠶࠻ߢ㧕ࠍⴕ߁‫ޕ‬ᄁ਄⒢ߦߟ޿ߡ߽‫ޔ‬⒢ോ⟑߳ߩ↳๔࡮⚊ઃࡊࡠ࠮ࠬߩᄢඨߪߔߢߦ㔚ሶൻߐࠇߡ޿ࠆ‫ޕ‬⥄ὼੱߩᚲᓧߦߪ‫ޔ‬ㄘᬺߦࠃࠆᚲᓧ‫⥄ޔ‬༡ᬺߦࠃࠆᚲᓧ‫ઁߩߘޔ‬੐ᬺߦࠃࠆᚲᓧ╬߇޽ࠆ߇‫ߎޔ‬ࠇࠄߦട߃ߡ⾗ᧄ෼⋉‫ޔ‬㓹↪‫ޔ‬ᐕ㊄ߦࠃࠆᚲᓧ╬߽޽ࠆ‫ߩࠄࠇߎޕ‬ᚲᓧߩ✚㗵߇୘ੱߩᚲᓧߣߺ
ߥߐࠇࠆࠊߌߢ޽ࠆ߇‫✚ޔ‬ᚲᓧ㗵ࠍ⸘▚ߔࠆᣇᴺߦߪ‫ޔ‬᳿▚ᦠࠍ૞ᚑߔࠆᣇᴺ㧔ㄘᬺ‫ޔ‬੐ᬺߦࠃࠆᚲᓧ㧕ߣ෼ᡰࠍ⸘▚ߒߡᚲᓧࠍ⸘▚ߔࠆᣇᴺߩ㧞ߟ߇޽ࠆ‫ޕ‬⥄ὼੱߩᚲᓧ⒢ߪ⚥ㅴ⺖⒢ߢ‫ޔ‬16㧑߆ࠄ 45㧑߹ߢߩ᏷߇޽ࠆ߇‫ᦨޔ‬㜞⒢₸ߦߟ޿ߡߪ੹ᓟ 42㧑ߦᒁ߈ਅߍࠄࠇࠆ੍ቯߢ޽ࠆ‫ޕ‬ᴺੱᚲᓧ⒢ߩ⒢₸ߪ‫⺖ޔ‬⒢ኻ⽎ߣߥࠆᴺੱᚲᓧ߇ౝㇱ⇐଻ߐࠇࠆ߆
ᩣਥ㈩ᒰߐࠇࠆ߆ߦ㑐ࠊࠄߕ৻ᓞ 25㧑ߣቯ߼ࠄࠇߡ޿ࠆ‫ޕ‬୘ੱ੐ᬺ⠪ࠍ฽߻੐ᬺ૕ߦኻߒߡߪ‫ޔ‬ᴺੱᚲᓧ⒢ߩ߶߆ߦ‫ޔ‬੐ᬺ⒢ߩ⚊ઃ߇⟵ോઃߌࠄࠇߡ߅ࠅ‫⥄ߪࠇߎޔ‬ᴦ૕߇ᓽ෼ᮭࠍ᦭ߒ‫ޔ‬⒢₸ߪ⥄ᴦ૕ߦࠃࠅ 12㧑߆ࠄ 20㧑ߣ⇣ߥࠆ‫ޕ‬ᄁ਄⒢ߩ⒢₸ߪ 16㧑ߢ޽ࠆ߇‫ޔ‬ᣣᏱ↢ᵴߦਇนᰳߣߐ
ࠇࠆຠ⋡ߦߟ޿ߡߪ㧣㧑ߩ⒢₸߇ㆡ↪ߐࠇߡ޿ࠆ‫ߩߎޕ‬⒢₸ߩ⸳ቯߪ‫ޔ‬ᄁ਄⒢ߩᓽ෼ࠍㅢߓߚડ
ᬺߩ⚻ᷣ⽶ᜂシᷫࠍ⋡⊛ߣߔࠆ╙㧢ᰴ EU ᜰ઎ߦ߽ߣߠߊ߽ߩߢ޽ࠆ߇‫ޔ‬ታᘒߢߪ‫ޔ‬EU ฦ࿖ߩ੐ᖱ߇⇣ߥࠆߚ߼‫ޔ‬EU ᜰ઎ࠍ࿖ౝᴺߦㆡಾߦォൻߒߡ޿ߥ޿࿖߽޽ࠆ‫ߥ߁ࠃߩߎޕ‬੐଀ߦ㑐ߒߡߪ
᰷Ꮊมᴺⵙ್ᚲ߇‫ޔ‬ㆡቱᔅⷐߥ್ᢿࠍਅߒߡ޿ࠆ‫ޕ‬มળ㧦ߚߛ޿߹ߩ⊒⴫ߢᄁ਄⒢ߣㅢ⸶ߐࠇߚ߽ߩߪઃടଔ୯⒢ߩߎߣߢ޽ࠆὐ⵬⿷ߔࠆ‫ޕ‬㖧࿖࠰࠙ ࿾ᣇ⒢ോ჻ળ㧦㖧࿖ߩ⒢ߪ‫ޔ‬࿖⒢ 12 ⒳㘃ߣ࿾ᣇ⒢ 17 ⒳㘃߆ࠄᚑࠅ‫⋥ޔ‬ធ⒢ߣߒߡߪ‫ޔ‬㖧࿖࠰࠙࡞࿾ᣇ⒢ോ
ᚲᓧ⒢‫ޔ‬ᴺੱ⒢‫⛯⋧ޔ‬⒢࡮⿅ਈ⒢‫ޔ‬ਇᒰ೑⋉⒢‫ޔ‬㑆ធ⒢ߣߒߡߪઃടଔ୯⒢‫․ޔ‬೎ᶖ⾌⒢‫ޔ‬㈬⒢‫ޔ‬⸽೛ขᒁ⒢╬߇޽ࠆ‫ޕ‬㖧࿖ߩ⒅⒢೙ᐲߩ․ᓽߣߒߡߪ‫↳ޔ‬๔⚊⒢೙ᐲ‫ޔ‬ᐕᧃ⺞ᢛ೙ᐲ‫ޔ‬૑᳃⊓㍳⇟ภ࡮੐ᬺ⠪⊓㍳⇟ภ‫ޔ‬⒅⒢ᢇᷣ೙ᐲ‫⚊ޔ‬⒢⠪ᮭ೑ᙗ┨೙ᐲ‫ޔ‬㔚ሶ↳๔࡮⚊⒢೙ᐲࠍ᜼ߍࠆߎߣ߇ߢ߈ࠆ‫ޕ‬એਅߦฦ೙ᐲ
ߩ᭎ⷐࠍ⸥ߔ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ↳๔⚊⒢೙ᐲ㧦㖧࿖ߢߪ⋧⛯⒢‫⿅ޔ‬ਈ⒢╬ߩ৻ㇱߩ⒢㊄ࠍ㒰߈‫ޔ‬ේೣ⊛ߦߪ⥄Ꮖ↳๔⚊⒢ᣇᑼࠍ
ណ↪ߒߡ޿ࠆ‫ޕ‬ᐕᧃ⺞ᢛ೙ᐲ㧦୘ੱߩൕഭᚲᓧ⠪ߩᄢㇱಽ߇ኻ⽎ߢ‫ޔ‬੐ᬺਥ߇ⵍ㓹↪⠪ߦᲤ᦬⛎ਈࠍᡰ⛎ߔࠆ㓙ߦḮᴰᓽ෼ߒ‫ޔ‬ᐕᧃߦ୘ੱߩᐕ㑆ᚲᓧߦኻߔࠆ⒢㗵߇ᷡ▚ߐࠇ‫⺖ޔ‬⒢ᮡḰߣ⒢㗵߇⏕ቯߐࠇࠆ‫ޕ‬૑᳃⊓㍳⇟ภ࡮੐ᬺ⠪⊓㍳⇟ภ㧦㖧࿖ߢߪⴕ᡽੐ോಣℂࠍല₸⊛ߦㆀⴕߔࠆߚ߼૑᳃୘‫⇟ߦੱޘ‬ภࠍઃਈߔࠆ೙ᐲ߇ዉ౉ߐࠇߡ޿ࠆ߇‫ޔ‬୘ੱ࡮ᴺੱߦኻߔࠆ⚊⒢⟵ോ▤ℂߦ߽ߎߩ೙ᐲ߇ᵴ↪ߐࠇߡ޿ࠆ‫ߦࠄߐޕ‬੐ᬺ⠪ߦኻߒߡߪ੐ᬺᚲ⊓㍳⇟ภ߇ઃਈߐࠇ‫ࠅࠃߦࠇߎޔ‬੐ᬺ⠪ߩ⚊⒢⟵ോߩ▤ℂࠍⴕߞߡ޿ࠆ‫ޕ‬⒅⒢ᢇᷣ೙ᐲ㧦㆑ᴺ߿ਇᒰߥ⒅⒢⾮⺖ߦኻߔࠆมᴺᢇᷣᚻ⛯߈ߩ೨Ბ㓏ߢ޽ࠆⴕ᡽ᢇᷣᚻ⛯߈ߪ‫ޔ‬⇣⼏↳⺧㧔ಣಽᐡ㧕࡮ክᩏ⺧᳞㧔࿖⒢ᐡ㧕࡮ክ್⺧᳞㧔⽷᡽⚻ᷣㇱ㧕ߩ㧟Ბ㓏ߢ᭴ᚑߐࠇߡ޿ࠆ‫ޕ‬⚊⒢⠪ᮭ೑ᙗ┨೙ᐲ㧦⚊⒢⠪ߩᮭ೑଻⼔ߦ㑐ߔࠆ੐㗄ࠍ฽߻⚊⒢⠪ᮭ೑ᙗ┨ߩౝኈߣߒߡߪ‫ޔ‬㊀ⶄ⺞ᩏߩ⑌ᱛ‫ޔ‬⒢ോ⺞ᩏߦ߅޿ߡઍℂੱߩഥജࠍᓧࠆᮭ೑‫⚊ޔ‬⒢⠪ߩ⺈ታᕈផቯ‫ޔ‬⒢ോ⺞ᩏߩ੐೨ㅢ⍮ߣᑧᦼ↳⺧‫⒁ޔ‬ኒ⛽ᜬ‫ޔ‬ᖱႎឭଏࠍฃߌࠆᮭ೑╬߇޽ࠆ‫ޕ‬㔚ሶ↳๔࡮⚊⒢೙ᐲ㧦ฦ⒳⒢㊄ߦኻߔࠆ↳๔࡮⚊ઃ‫⺖ޔ‬⒢⾗ᢱߩឭ಴‫ޔ‬⒢㊄ߦኻߔࠆ๔⍮ࠍࠗࡦ࠲࡯ࡀ࠶࠻ߦࠃࠅⴕ߁‫ࠍޠࠬࡆ࡯ࠨࠬࠢ࠶࠲ࡓ࡯ࡎޟ‬ታᣉߒߡ޿ࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦ࠗࠡ࡝ࠬߪ⒢೙ᐲߦ߅޿ߡߪㅪ㇌೙ࠍណ↪ߒ‫ޔ‬⒢೙਄‫ޔ࠼ࡦ࡜ࠣࡦࠗޔ‬࠙ࠚ࡯࡞࠭‫ޔ࠼ࡦ࡜࠻࠶ࠦࠬޔ‬ർࠕࠗ࡞࡜ࡦ࠼߆ࠄ᭴ᚑߐࠇߡ޿ࠆ‫ޕ‬⒢ߪ⋥ធ⒢㧔ᚲᓧ⒢‫ޔ‬ᴺੱ
⒢‫ࡦࠗࠥ࡞࠲ࡇࡖࠠޔ‬⒢‫⛯⋧ޔ‬⒢‫ޔ‬࿖᳃଻㒾ᢱ⽶ᜂ㧕ߣ㑆ធ⒢㧔ᶖ⾌⒢㧔VAT㧕‫ޔ‬㑐⒢‫‛ޔ‬ຠ⒢‫ޔ‬ශ⚕⒢㧕ߩ㧞⒳㘃ߦಽߌࠆߎߣ߇ߢ߈ࠆ‫ޕ‬⒅⒢ߦ㑐ߔࠆᴺᓞߪᄙጘߦࠊߚࠅ‫ߩࠄࠇߎޔ‬ᴺᓞߪᲤᐕߩ⽷᡽ᴺ㧔2004 ᐕߪ 600 ࡍ࡯ࠫ㧕ߩਛߢᡷቯߐࠇࠆ‫⋥ޕ‬ធ⒢࡮㑆ធ⒢ߩ⚊⒢⟵ോ⠪ߪᴺੱ࡮୘ੱ߆ࠄߥࠅ‫▤ߩࠄࠇߘޔ‬ロᯏ㑐ߪౝ࿖⒢෼
౉ዪߣ⒢㑐ዪߢ޽ࠆ߇‫ޔ‬వ㗃ߎߩ㧞ᯏ㑐ߩ⛔ว߇᡽ᐭߦࠃࠅ᳿ቯߐࠇߚ‫ޕ‬ේೣߣߒߡ‫ޔ‬ਥⷐߥ⒢ߪ↳๔⚊⒢೙ᐲߩ߽ߣ‫⚊ޔ‬⒢⠪ߩ⽿છߦ߅޿ߡ⒢㗵⸘▚ߐࠇ‫⚊ޔ‬⒢㗵߇⏕ቯߐࠇ߹ߔ߇‫↳ޔ‬๔߇ᣧᦼߦⴕࠊࠇߚ႐วߦ㒢ࠅ‫ޔ‬᡽ᐭ߆ࠄ⚊⒢㗵⸘▚ߦኻߔࠆᡰេ߇ߥߐࠇࠆߣ޿߁೙ᐲ߽޽ࠆ‫ޕ‬⚊⒢ߪಽഀ߹ߚߪ৻᜝ߢⴕࠊࠇࠆ߇‫ߩߘޔ‬㗫ᐲߪ‫ޔ‬⒢ߩ⒳㘃‫ޔ‬ᚲᓧߩ⒳㘃‫ޔ‬೑⋉߿ᚲᓧߩ᳓Ḱߦᔕߓߡ᳿ቯߐࠇࠆ‫⋥ޕ‬ធ⒢ߦ㑐ߔࠆ⺖⒢ᚲᓧࠍ⹦ߒߊ⸥タߒߚ↳๔ߪ‫⚊ޔ‬⒢㗵ߩ⸘▚ߣߣ߽ߦㅢ
Ᏹ㧝ᐕߦ㧝ᐲⴕࠊࠇࠆ‫ޕ‬㑆ធ⒢ߦኻߔࠆ⺖⒢ᚲᓧߩ↳๔ߪ‫᦬ޔ‬ᰴ‫ޔ‬Ფ྾ඨᦼ‫ޔ‬ᐕᰴ‫․ߪߚ߹ޔ‬ቯ╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣߩขᒁߩᓟߦⴕࠊࠇࠆ‫ޕ‬୘ੱߩળ⸘ᐕᐲߩᆎ߹ࠅߪਇᕁ⼏ߥߎߣߦ㧠᦬㧢ᣣߢ޽ࠆ‫ߥ߁ߘߗߥޕ‬ߩ߆ߪ⡞߆ߥ޿ߢ᰼ߒ޿‫ޕ‬⒢₸ߦ㑐ߒߡߪ‫ޔ‬ᚲᓧ‫ޔ‬೑⋉‫ߩᧄ⾗ޔ‬⒳㘃ߦࠃࠅ㧜㧑߆ࠄ 40㧑ߩ⒢₸߇ㆡ↪ߐࠇࠆ‫ޕ‬㨇ฦ࿖⒢ ኾ㐷ኅ೙ᐲߩ․ᓽߦ
㨇ฦ࿖⒢ോኾ㐷ኅ೙
ߩ․ᓽߦߟ޿ߡ㨉޿ߡ㨉
᧲੩⒢ℂ჻ળ㧦1942 ᐕ೙ቯߩ⒢ോઍℂ჻ᴺ߇⡯ᬺᴺߣߒߡߩේဳߢ޽ࠅ‫⃻ޔ‬࿷ߩ⒢ℂ჻ᴺߪ 1951ᐕߦ೙ቯߐࠇ‫ޔ‬ᢙᰴߩᡷ⸓ࠍ⚻ߡ੹ᣣߦ⥋ߞߡ޿ࠆ‫ޕ‬⒢ോઍℂ‫ޔ‬⒢ോᦠ㘃ߩ૞ᚑ‫ޔ‬⒢ോ⋧⺣ߪ⒢ℂ჻ߩήఘ⁛භᬺോߢ޽ࠅ‫⽷߽ߦ߆߶ߩߘޔ‬ോᦠ㘃ߩ૞ᚑ‫⸥ޔ‬Ꮽઍⴕ‫್ⵙޔ‬ᚲߢߩ⵬૒ੱ‫ޔ‬࿾ᣇ౏౒࿅૕ߩᄖㇱ⋙ᩏੱ‫ޔ‬໡ᴺߦࠃࠆ⽷↥⹏ଔੱ╬߇⒢ℂ჻ߦ⹺߼ࠄࠇߡ޿ࠆᬺോߢ޽ࠆ‫ޕ‬⒢ℂ჻ߣߥࠇࠆߩߪ‫ޔ‬⒢ℂ჻࿖ኅ⹜㛎วᩰ⠪‫৻ޔ‬ቯߩⷐઙߦࠃࠅ⒢ℂ჻⹜㛎ࠍ఺㒰ߐࠇߚ⠪‫ޔ‬ᑯ⼔჻ߣ౏⹺ળ⸘჻ߩ޿ߕࠇ߆ߢ޽ࠅ‫ޔ‬⒢ℂ჻ߪᣣᧄ⒢ℂ჻ળㅪวળߩ⒢ℂ჻ฬ★߳ߩ⊓㍳ߣ‫ోޔ‬
࿖ 15 ߩ࿾ၞߦ޽ࠆ⒢ℂ჻ળߩ޿ߕࠇ߆߳ߩട౉߇⟵ോઃߌࠄࠇߡ޿ࠆ‫ޕ‬੐ോᚲߩᒻᘒߣߒߡߪ‫ޔ‬୘ੱ੐ോᚲߣ⒢ℂ჻ᴺੱ߇޽ࠆ‫ޕ‬୘ੱ੐ോᚲߦߪ㐿ᬺ⒢ℂ჻ߣߘߩ⵬ഥ
⒢ℂ჻߇‫ޔ‬⒢ℂ჻ᴺੱߦߪ␠ຬ⒢ℂ჻ߣߘߩ⵬ഥ⒢ℂ჻߇ᚲዻߔࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵
ࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦ࠗࠡ࡝ࠬߢߪ‫ޔ‬⒢ോߦᓥ੐ߔࠆ୘ੱࠍⷙ೙޽ࠆ޿ߪ఺㒰ߔࠆᴺᓞߪሽ࿷ߒߥ޿‫ࠬ࡝ࠡࠗޕ‬࿖ౝߦߪ⒳‫ߩޘ‬⒢ോኾ㐷ኅ⚵❱߇ሽ࿷ߒ‫ޔ‬⒢ോ⡯ߦᓥ੐ߔࠆ୘ੱߩട౉ࠍᅑബ࡮
ଦㅴߒߡ޿ࠆ‫ߩߘޕ‬ਛߢ߽ 1930 ᐕߦഃ⸳ߐࠇߚࠗࠡ࡝഼ࠬ⸵⒢ോදળߪ‫ޔ‬⒢ോߩኾ㐷ኅ⚵❱ߣߒߡߪ⧷࿖ᦨᄢߩᯏ㑐ߢ‫ޔ‬1994 ᐕߦ₺ቶ഼⸵ࠍฃߌߡ޿ࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵⒢ോදળߩਥߥ⋡⊛ߪ‫ޔ‬⒢ോಽ㊁ߦ߅ߌࠆ౏ߩᢎ⢒ߩะ਄ߣ‫ޔ‬⒢ോ▤ℂ߅ࠃ߮ታ〣⎇ⓥߩផㅴߢ޽ࠆ‫ޕ‬දળળຬߦߪ‫ޔ‬഼⸵⒢ോࠕ࠼ࡃࠗࠩ࡯ߣߒߡߩ⢋ᦠ૶↪߇⸵นߐࠇ‫ߦࠄߐޔ‬ળຬߪࠕ࠰ࠪࠛࠗ࠻ߣࡈࠚࡠ࡯㧔਄⚖ળຬ㧕ߩ㧞⒳㘃ߦಽߌࠄࠇࠆ‫ޕ‬ળຬߩ⹺ቯࠍฃߌࠆߦߪදળߩታᣉߔࠆ⹜㛎ߦวᩰߒ‫ޔ‬㧟ᐕߩታോ⚻㛎ࠍ᦭ߔࠆߎߣ߇ᔅ㗇᧦ઙߣߥࠆ‫ߦࠄߐޕ‬਄⚖ળຬߦߥࠆߦߪ‫ޔ‬⒢▤ℂ߿⡯ᬺ୶ℂ╬ߦ㑐ߔࠆ㧠ߟߩ⺰ᢥࠍឭ಴ߒ‫ࠄࠇߘޔ‬߇දળߩⷐ᳞᳓Ḱࠍḩߚߔ߽ߩߢ޽ࠆߣ್ᢿߐࠇࠆᔅⷐ߇޽ࠆ‫⃻ޕ‬࿷‫ࠬ࡝ࠡࠗޔ‬഼⸵⒢ോදળߪ‫ޔ‬↥ᬺ⇇߿ቇⴚ⇇‫ߢ✢৻╙ߩ࡯࠲ࠢ࠮౒౏ߦࠄߐޔ‬ᵴべߔࠆ⚂㧝ਁ 3000 ੱߩળຬࠍ᦭ߒߡ޿ࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵⒢ോදળߪ‫ޔ‬੐ോዪ㐳ߩᜰើਅߢ௛ߊᱜ⡯ຬߣ‫ޔ‬ㆬ಴ߐࠇߚ᦭ᔒߦࠃࠅ᭴ᚑߐࠇࠆ
ℂ੐ળߦࠃࠅㆇ༡ߐࠇߡ޿ࠆ‫ޕ‬ℂ੐ળߪߐࠄߦ‫ޔ‬ኾ㐷ᆔຬળ‫ޔ‬ᢎ⢒ᆔຬળ‫ޔ‬ળຬᆔຬળ‫ⷙޔ‬ቯᆔຬળ‫⽷ޔ‬ോᆔຬળ‫ޔ‬ૐᚲᓧ⠪⒢೙ᡷ㕟ࠣ࡞࡯ࡊࠍㅢߓߡᵴേࠍⴕߞߡ޿ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ㖧࿖࠰࠙࡞࿾ᣇ⒢ോ
㖧࿖࠰࠙
࿾ᣇ⒢ോ჻ળ㧦㖧࿖ߢߪ 1961 ᐕ㧥᦬㧥ᣣߦ⒢ോ჻ᴺ߇೙ቯߐࠇ‫⚊ޔ‬⒢⠪߇⒅⒢ኾ㐷ኅ
ߢ޽ࠆ⒢ോ჻ߦࠃߞߡᮭ⋉ߩ଻⼔ࠍฃߌࠆᄾᯏ߇⸳ߌࠄࠇߚ‫ޕ‬⒢ോ჻ߪ‫⚊ޔ‬⒢⠪ߩᆔછߦࠃࠅ⒅⒢ߦ㑐ߔࠆⴕὑ߿ᬺോࠍㆀⴕߔࠆߎߣ߇ߢ߈ࠆ‫⒅ޔ߫߃ߣߚޕ‬⒢ߦ㑐ߔࠆ↳๔‫⺧ޔ⺧↳ޔ‬᳞㧔⇣⼏↳⺧‫ޔ‬ክᩏ⺧᳞‫ޔ‬ክ್⺧᳞฽߻㧕╬ߩ⒢ോઍℂᬺോ‫ޔ‬⒢ോ⺞ᢛ⸘▚ᦠ‫ޔ‬⒢ോ㑐ㅪᦠ㘃૞ᚑ╬ߩ⒢ോ⺞ᢛᬺോ‫⒅ޔ‬⒢㑐ㅪ↳๔ߩߚ߼ߩ⸥Ꮽઍⴕᬺോ‫⒅ޔ‬⒢㑐ㅪ⋧⺣߿⻁໧ᬺോ╬߇฽߹ࠇࠆ‫ޕ‬⒢ോ჻ߣߥࠇࠆߩߪ‫ޔ‬⒢ോ჻⹜㛎วᩰ⠪‫⹺౏ޔ‬ળ⸘჻‫ޔ‬ᑯ⼔჻ߩ޿ߕࠇ߆ߢ޽ߞߚ߇‫ޔ‬2004 ᐕ㧝᦬એ㒠ߪ⒢ോ჻⹜㛎วᩰ⠪ߩߺ߇⒢ോ჻ࠍฬਸ਼ࠆߎߣ߇ߢ߈ࠆࠃ߁ߦᴺᡷᱜ߇ߥߐࠇߚ‫ޕ‬㧔౏⹺ળ⸘჻ߣᑯ⼔჻߽ᒁ߈⛯߈⒢ോઍℂᬺോߪߢ߈ࠆ߽ߩߩ‫ޔ‬⒢ോ჻ࠍฬਸ਼ࠆߎߣߪ⹺߼ࠄࠇߥߊߥ
ߞߚ㧕‫ޕ‬⒢ോ჻੐ോᚲߩᒻᘒߣߒߡߪ‫ޔ‬୘ੱ੐ോᚲߣ⒢ോᴺੱߦಽߌࠄࠇ‫ޔ‬୘ੱ੐ോᚲߪ㐿ᬺ⒢ോ჻㧝ੱߦࠃࠅㆇ༡ߐࠇࠆ‫ޕ‬⒢ോᴺੱߪ㧡ੱએ਄ߩ⒢ോ჻ߦࠃࠅ᭴ᚑߐࠇ㧔⚵❱ᒻᘒߪ᦭㒢ળ␠㧕‫ߜ߁ޔ‬㧟ੱ߇␠ຬߢߥߌࠇ߫ߥࠄߕ‫⵬ࠍࠇߎޔ‬૒ߔࠆᚲዻ⒢ോ჻ߦࠃࠅ᭴ᚑߐࠇࠆ‫ޕ‬࠼ࠗ࠷࡮ࠤ࡞
ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ
ࡦ⒢ℂ჻ળ㧦࠼ࠗ࠷ߢߪ‫ޔ‬⒢ℂ჻ᴺߦࠃࠅ⒢ℂ჻ᬺോ߇ⷙቯߐࠇߡ߅ࠅ‫ޔ‬⒢ℂ჻‫ޔ‬ᑯ⼔჻‫⹺౏ޔ‬ળ⸘჻ߩߺ߇⒢ℂ჻ᴺߦⷙቯߐࠇߡ޿ࠆᬺോࠍㆀⴕߔࠆߎߣ߇ߢ߈ࠆ‫ޕ‬⒢ℂ჻ߦ⁛භ⊛ߦ⹺߼ࠄࠇߡ޿ࠆᬺോߦߪ‫ޔ‬⒢ോ⋧⺣‫ޔ‬⒢ോᬺോᡰេ‫ޔ‬Ꮽ★࡮᳿▚ᦠߩ૞ᚑ‫⽷ޔ‬ോⵙ್߿ೃ
੐ⵙ್ߦ߅ߌࠆ⒢ോߦ㑐ߔࠆ᩺ઙߩઍℂ╬ߢ޽ࠆ‫ޕ‬ᑯ⼔჻߇ᴺߩኾ㐷ኅߣߒߡᴺᓞో⥸ߦኻߒ᦭ߒߡ޿ࠆᓎഀߣหߓߊ‫ޔ‬⒢ᴺߩಽ㊁ߦ㑐ߒߡߪ⒢ℂ჻߇ߘߩᓎഀࠍᜬߞߡ߅ࠅ‫ޔ‬⒢ℂ჻ߩ࿾૏ߪ
ᴺߦࠃࠅ଻㓚ߐࠇߡ޿ࠆ‫ߪߢ࠷ࠗ࠼ޕ‬⒢ℂ჻߇᳃㑆ડᬺߩⵍ㓹↪⠪ߣߒߡ⒢ℂ჻ᬺോࠍⴕ߁ߎߣ
㧔⒢ℂ჻ߩ⒓ภࠍ૶↪ߔࠆߎߣ㧕ߪ⹺߼ࠄࠇߡ޿ߥ޿‫ޕ‬⒢ℂ჻ߣߥࠆߦߪ‫ߕ߹ޔ‬ᄢቇߢ⚻ᷣቇ߆ᴺቇࠍኾ᡹ߔࠆߎߣ߇೨ឭߣߥࠅ‫৻ޔ‬ቯᦼ㑆ߩታോ⚻㛎ࠍ⚻ߚᓟߦ⒢ℂ჻⹜㛎ߦวᩰߔࠆᔅⷐ߇޽ࠆ㧔࿖⒢ᒰዪߦ㐳ᐕൕോߒߡ޿ߚ⠪ߪ‫ޔ‬⒢ℂ჻⹜㛎߆ࠄ఺㒰ߐࠇߡ޿ࠆ㧕‫ޕ‬⒢ℂ჻ߦኻߒߡߪ‫៊ޔ‬ኂ⾩ఘߩ⽿છ߇⊒↢ߔࠆ႐วߦ஻߃ߡ‫଻ޔ‬㒾߳ߩട౉߇⟵ോઃߌࠄࠇߡ޿ࠆ߶߆‫ޔ‬⒢ℂ჻ળ߳ߩട౉߽⟵ോઃߌࠄࠇߡ߅ࠅ‫ޔ‬⡯ᬺ਄ߩ⟵ോ㧔⁛┙ᕈ߿⥄Ꮖ⽿છ೙‫⦟ޔ‬ᔃ⊛ߥᬺോߩㆀⴕ‫⒁ޔ‬ඞ⟵ോ╬㧕ߩㆩ቞⁁ᴫߪ࿾ၞߩ⒢ℂ჻ળߦࠃࠅ⋙ⷞߐࠇߡ޿ࠆ‫ޕ‬⃻࿷‫ోߪߦ࠷ࠗ࠼ޔ‬࿖ߦ 21 ߩ⒢ℂ჻ળ㧔ળຬ✚ᢙ⚂㧣ਁ 3000 ੱ‫ࡦ࡞ࠤޔߜ߁ޕ‬⒢ℂ჻ળߩળຬ
ᢙߪ⚂ 5200 ੱ㧕߇޽ࠅ‫ޔ‬⒢ℂ჻⹜㛎วᩰ⠪ߩછ๮‫ޔ‬⒢ℂ჻⾗ᩰߩ೸ᅓ‫ޔ‬⒢ℂ჻ᴺੱ⹺ቯ╬ߩᬺോࠍⴕߞߡ޿ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ࠼ࠗ࠷⚻ᷣ߇ૐㅅߔࠆߦ߽㑐ࠊࠄߕ࠼ࠗ࠷ߩ⒢ℂ჻߇⚻༡⊛ߦ߽⚻ᷣ⊛ߦ߽⦟ᅢߥ⁁ᘒߦ޽ࠆߩߪ‫ޔ‬⒢ℂ჻ߦ‫⚻ޔ‬༡߿⾗↥ㆇ↪ߩࠦࡦࠨ࡞࠲ࡦ࠻ᬺോ‫ޔ‬ㆮ⸒ၫⴕᬺോ╬߇⹺߼ࠄࠇߡ޿ࠆ߆ࠄߢ
޽ࠅ‫ߚߞ޿߁ߎޔ‬೽ᬺಽ㊁ߢߩᵴേ߇ᒝൻߐࠇߡ޿ࠆߎߣࠍฃߌ‫ߪߢ࠷ࠗ࠼ޔ‬Ფᐕ㧟㧑ߩഀวߢ⒢ℂ჻ߩᢙ߇Ⴧടߒߡ޿ࠆ‫ޕ‬ਛ࿖ᵈౠਛ࿖ᵈౠ⒢ോᏧදળ
ോᏧදળ㧦ਛ࿖ߢߪ‫ޔ‬1996 ᐕ 11 ᦬ߦੱ੐ㇱ‫ޔ‬࿖ኅ⒢ോ✚ዪ߇౒หߢᵈౠ⒢ോᏧ⾗ᩰ೙ᐲߩᥳቯⷙቯࠍ⊒Ꮣߒߚߎߣߢ‫ޔ‬ᵈౠ⒢ോᏧ⾗ᩰ೙ᐲ߇ታᣉߐࠇᆎ߼ߚ‫ޕ‬ᵈౠ⒢ോᏧߣߥࠆߦߪ‫ޔ‬ᐕ㧝࿁ታᣉߐࠇࠆో࿖⛔৻⹜㛎ߩ㧡⑼⋡㧔‫ޟ‬⒢ᴺ I‫ޟޠ‬⒢ᴺ II‫⽷ޟޠ‬ോߣળ⸘‫ޟޠ‬⒢෼㑐ㅪᴺᓞ‫ޟޠ‬⒢ോઍℂታോ‫ޠ‬㧕ࠍ㧟ᐕએౝߦวᩰߔࠆᔅⷐ߇޽ࠆ‫ޕ‬㧔ㆊ෰㧢࿁ߩᐔဋวᩰ₸ߪ 18㧑ߢ 56,483 ੱ߇⾗ᩰࠍขᓧߒߡ޿ࠆ㧕⹜㛎ߦวᩰߒߚᵈౠ⒢ോᏧߪ‫ߩ⋭ޔ‬ᵈౠ⒢ോ
Ꮷ▤ℂᯏ᭴ߦ⒢ോᬺോࠍⴕ߁߆ุ߆ߩ⊓㍳ࠍⴕ߁‫ޕ‬ᵈౠ⒢ോᏧߪ‫ޔ‬⒢ോᏧ੐ോᚲන૏ߦ߅޿ߡߩ
ߺᬺോࠍㆀⴕߔࠆߎߣ߇⹺߼ࠄࠇߡ߅ࠅ‫ޔ‬୘ੱߩฬ⟵ߢᬺോଐ㗬ࠍฃℂߔࠆߎߣߪߢ߈ߥ޿‫ޕ‬2004
ᐕ 3 ᦬ᧃ⃻࿷ߢਛ࿖ߦߪ 2547 ߩᵈౠ⒢ോᏧ੐ോᚲ߇޽ࠅ‫ోޔ‬૕ߩ⚂㧤ഀߩ੐ോᚲ߇᦭㒢⽿છ೙ߩᒻᘒࠍߣࠅ‫ޔ‬ᱷࠅ㧞ഀ߇౒ห⚻༡೙ߣߥߞߡ޿ࠆ‫ޕ‬ᬺോ⍮⼂ࠍᏱߦᦨᣂߩ߽ߩߣߒ‫ޔ‬ᬺോߩ⾰ࠍ⏕଻ߔࠆߚ߼‫ޔ‬ᵈౠ⒢ോᏧߦߪ⎇ୃ߇⟵ോઃߌࠄࠇ
ߡ޿ࠆ‫ޔߪߦୃ⎇ޕ‬ᬺോࠍ㔌ࠇߡⴕࠊࠇࠆ߽ߩߣ‫ޔ‬ᬺോࠍ⛯ߌߥ߇ࠄⴕ߁߽ߩߩ㧞⒳㘃߇޽ࠅ‫ޔ‬
Ფᐕ 72 න૏ᤨ㑆એ਄ߩ⎇ୃ߇᳞߼ࠄࠇ‫ߜ߁ޔ‬ᬺോࠍ㔌ࠇߡⴕࠊࠇࠆ߽ߩߪ 32 න૏ᤨ㑆એ਄ߩ⎇ୃ߇᳞߼ࠄࠇߡ޿ࠆ‫ⴕߦࠄߐޕ‬᡽ߣᬺ⇇߽ᵈౠ⒢ോᏧߩ▤ℂࠍⴕ޿‫ޔ‬ਛ࿖ᵈౠ⒢ോᏧදળߣฦ⋭ߩᵈౠ⒢ോᏧදળ߇ᬺ⇇ߩ⥄┙⊛▤ℂߦ⽿છࠍ⽶ߞߡ޿ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝
࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ⒢ോߦ㑐ߔࠆࠕ࠼ࡃࠗࠬߩឭଏߪᑯ⼔჻ߣ⒢ോઍ
ℂੱߦߩߺ⸵นߐࠇߡ޿ࠆ‫ޕ‬⒢ോᬺോࠍⴕߞߡ޿ࠆਥߥ⾗ᩰ⠪ߪળ⸘჻ߣᑯ⼔჻ߢ޽ࠆ‫ޕ‬ળ⸘჻ߣᑯ⼔჻ߪ‫ޔ‬㘈ቴߦኻߒㆡᱜ⒢ോ߿⒢ോࠕ࠼ࡃࠗࠬࠍ‫⛔ޔ‬วࠨ࡯ࡆࠬߩ৻Ⅳߣߒߡ‫ࠇߘߪߚ߹ޔ‬ߛߌࠍන⁛ߢឭଏߒߡ޿ࠆ‫ޔ⁁⃻ޕ‬ળ⸘჻߿ᑯ⼔჻ࠍ⒢ോߩኾ㐷ኅߣߒߡ⹺⍮ߔࠆ⾗ᩰߪߥ޿‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળߢߪ‫ޔ‬ᢎ⢒⸠✵ߣኾ㐷ኅߩ⢒ᚑࠍⴕߞߡ޿ࠆ߇‫ޔ‬ᔅߕߒ߽⒢ോኾ㐷ኅߩ⹺ቯࠍⴕߞߡ޿ࠆࠊߌߢߪߥ޿‫ޕ‬߶ߣࠎߤߩᄢቇߦ⒢ോߩୃ჻ภࠦ࡯ࠬ߇⸳ߌࠄࠇߡ޿ࠆ‫ޕ‬⒢ോࠨ࡯ࡆࠬࠍⴕ߁ળ⸘჻߿ᑯ⼔჻ߪ৻⥸ߦᦨૐ㧡ᐕߩታോ⚻㛎ࠍ⚻ߚᓟ‫ୃޔ‬჻ࠦ࡯ࠬࠍጁୃߔࠆߎߣ߇ᄙ޿‫ୃޕ‬჻ภࠍᓧࠆߎߣߦࠃ
ࠅ⒢ോߩኾ㐷ኅߣߒߡ⹺⍮ߐࠇࠆࠃ߁ߦߥࠆ‫ޕ‬[ฦ࿖߇ขࠅ⚵߻࠹࡯⚵߻࠹࡯ࡑߦߟ޿ߡ
ߦߟ޿ߡ]

᧲੩⒢ℂ
᧲੩⒢ℂ჻ળ㧦ᣣᧄߢߪ‫ޔ‬㔚ሶ↳๔߳ߩขࠅ⚵ߺ‫ޔ‬2005 ᐕࠃࠅᶖ⾌⒢ߩዋ㗵⚊⒢⠪߇Ⴧടߔࠆߚ

╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ߼‫⚊ߚߒ߁ߎޔ‬⒢⠪߳ߩήᢱ⒢ോេഥߩ᜛ᄢൻ‫ޔ‬ડᬺᴺ೙ᡷ㕟ߦ઻߁‫ޔ‬ળ⸘ෳਈߣߒߡߩ⒢ℂ჻ߩ⡯⢻᜛ᄢൻ‫ୃ⎇ޔ‬೙ᐲߩ᥉෸‫ޔ‬ਛዊડᬺ߳ߩ⚻༡ᡰេ╬㧔଀߃߫Ⲣ⾗ߩ᜛ᄢ߿᭽‫ߥޘ‬ਛዊડᬺߦኻߔࠆഥᚑ㊄߿⵬ഥ㊄ߩᵴ↪㧕ߩ࠹࡯ࡑߦขࠅ⚵ࠎߢ޿ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ⣕⒢‫⒅ޔ‬⒢࿁ㆱ߇ᷓೞߥ໧㗴ߣߥߞߡ߅ࠅ‫ߩߎޔ‬ࠃ߁ߥ੐ᘒࠍฃߌ‫ޔ‬᡽ᐭߪᣂߚߥⴕ᡽ᙼ⟏೙ᐲ߿᳃ᴺ਄ߩ⟏ೣⷙቯߩ೙ቯߦਸ਼ࠅ಴ߒߡ޿ࠆ‫⃻ޕ‬࿷ߘߩߚ߼ߩᴺ᩺߇ᬌ⸛ߐࠇߡ޿ࠆ߇‫ޔ‬ᣉⴕߦߪ⥋ߞߡ޿ߥ޿‫ޕ‬వߏࠈ‫ޔ‬⒢᡽╷߇࿖⒢ᐡ߆ࠄ⽷ോ⋭ߩᚲ▤ߦ⒖ߐࠇߚ‫ߪࠇߎޕ‬ᴺᓞ೙ቯߩㆊ⒟ࠍࠃࠅ◲⚛ߦ‫ޔ‬ㄦㅦߦ߆ߟല₸⊛ߦߔࠆߎߣࠍ⋡ᜰߔ߽ߩߢ‫⽷ޔ‬ോ⋭ߪᴺ᩺ߩ೙ቯߦߟ޿ߡ‫ޟ‬ේℂߦၮߠ޿ߚࠕࡊ
ࡠ࡯࠴‫ߩ߳ޠ‬⒖ⴕࠍ࿑ߞߡ߅ࠅ‫ߥ߆⚦ޔ‬ታോ਄ߩⷙቯߪ࿖⒢ᐡ߇▤ℂㆇ༡ߩ৻Ⅳߣߒߡⴕߞߡ޿
ࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ୘ੱ⒢₸ߣᴺੱ⒢₸ߩᩰᏅ߇޽ࠅ‫ޔ‬୘ੱߩᦨ㜞㒢⇇⒢₸ߪ 47㧑ߦ࿖᳃ஜᐽ଻
㒾ᢱ 1.5㧑ࠍട߃ߚ᳓Ḱߣߥߞߡ޿ࠆ৻ᣇߢ‫ޔ‬ᴺੱ⒢₸ߪ 30㧑ߣߥߞߡ޿ࠆ‫ߩߎޕ‬ᩰᏅߦࠃࠅ‫ޔ‬୘ੱ⚊⒢⠪߇ᴺੱൻߦࠃࠅ‫ࠅࠃޔ‬ૐ޿ᴺੱ⒢₸ࠍ೑↪ߒࠃ߁ߣߔࠆߥߤ‫ޔ‬⒢೙ᐲߦ߅޿ߡᄢ߈ߥ
໧㗴߇↢ߓߡ޿ࠆ‫ޕ‬ਛ࿖ᵈౠਛ࿖ᵈౠ⒢ോᏧදળ
ോᏧදળ㧦ਛ࿖ᵈౠ⒢ോᏧදળߢߪ⃻࿷એਅߩಽ㊁ߢᵴേࠍዷ㐿ߒߡ޿ࠆ‫ޕ‬㧝㧕ᐢႎᵴേࠍㅢߓߚ␠ળ⊛⹺⍮ᐲߩะ਄ࡔ࠺ࠖࠕࠍ೑↪ߒߡ‫ޔ‬Ꮢ႐⚻ᷣ߿⒢෼૞ᬺߦ߅ߌࠆᵈౠ⒢ോᏧߩ࿾૏߿ᬺോߦߟ޿ߡߩᐢႎᵴേ
ࠍዷ㐿ߒߡ޿ࠆ‫ߦࠄߐޕ‬ળႎߩ⊒ⴕ߿ળ⼏ߩ㐿௅ߦ߽ജࠍ౉ࠇߡ޿ࠆ‫ޕ‬
㧞㧕ℂ⺰⎇ⓥߣ੤ᵹᵴേ
੹ᓟߩ㊀ὐ⺖㗴ߦߟ޿ߡ⺞ᩏ⎇ⓥᵴേࠍⴕ߁ߣߣ߽ߦ‫ޔ‬ᵈౠ⒢ോᏧ੐ോᚲᚲ㐳߿ኾ㐷ኅ߆ࠄᚑࠆ
㜞⚖ℂ⺰⎇ⓥࠣ࡞࡯ࡊࠍ⿠ߜ਄ߍ‫ޔ‬ᬺ⇇ߩ዁᧪௝߿␠ળ⊛໧㗴‫ޔ‬㊀ὐ⺖㗴ߥߤߦߟ޿ߡߩ⎇ⓥࠍⴕ޿‫ޔ‬ℂ⺰࡟ࡌ࡞ߣታോ⢻ജߩะ਄ࠍ⋡ᜰߒߡ޿ࠆ‫ޕ‬㧟㧕೙ᐲ⏕┙ߣߘߩᒝൻ
࿖ኅ⒢ോ✚ዪᵈౠ⒢ോᏧ▤ℂ࠮ࡦ࠲࡯ߣߩදജߢ‫ޟޔ‬⒢ോઍℂᬺോⷙቯ‫ޟ߿ޠ‬ડᬺᚲᓧ⒢ઍℂᬺോ㧔᩺㧕‫ޟޔޠ‬ળຬ౉ળ⊓㍳▤ℂᥳቯᣇᴺ‫▤ޔߒ➏✬ࠍ╬ޠ‬ℂᬺോߩᴺ೙ൻ࡮ⷙ▸ൻߦദ߼ߡ޿
ࠆ‫ޕ‬㧠㧕ੱ᧚ᢎ⢒ᵴേᵈౠ⒢ോᏧߩ✚ว⊛ߥ⾰ะ਄ࠍ⋡ᜰߒ‫ޔ‬ᵈౠ⒢ോᏧᚲ㐳㙃ᚑࠦ࡯ࠬ߿ኾ㐷ኅ㙃ᚑࠦ࡯ࠬ╬ࠍ㐿⻠╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣߒߡ޿ࠆ߶߆‫ᦨޔ‬ㄭߢߪ‫ޔ‬ᵈౠ⒢ോᏧߦኻߔࠆᢎ⢒㙃ᚑᬺോߩో࿖ળ⼏ࠍ㐿௅ߒ‫ੱߩߢ߹ࠇߎޔ‬᧚⢒ᚑ૞ᬺ⁁ᴫࠍ〯߹߃ߚ਄ߢ‫੹ޔ‬ᓟߩᢎ⢒߿ੱ᧚⢒ᚑᵴേߩᣇ㊎ࠍ᳿ቯߒߚ‫ޕ‬㧡㧕࿖㓙੤ᵹᵴേ
2000 ᐕߦߪ㖧࿖⒢ോ჻ળߣ෹ᅢදቯࠍ✦⚿ߒ‫ޔ‬Ფᐕ㧝࿁ߩ⋧੕⸰໧ࠍⴕߞߡ޿ࠆ‫ޕ‬ᣣᧄ‫ࠬ࡯ࠝޔ‬࠻࡜࡝ࠕ‫ޔ‬㚅᷼╬ߣ߽੤ᵹᵴേࠍዷ㐿ߒ‫ޔ‬2004 ᐕߦߪࠕࠫࠕࠝ࠮ࠕ࠾ࠕ࡮
࡮࠲࠶ࠢࠬࠦࡦࠨ࡞࠲ࡦ
࠻දળ㧔AOTCA㧕߳ߩട⋖߇ታ⃻ߒߚ‫ޕ‬࠼ࠗ࠷࡮ࠤ࡞
ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ
ࡦ⒢ℂ჻ળ㧦ᦨᄢߩ⺖㗴ߪ‫╙ޔ‬㧤ᰴ⒢ℂ჻ᴺᡷᱜ໧㗴ߢ޽ࠆ‫ߩߎޕ‬ᡷᱜߢߪ‫␠ޔ‬ౝ⒢ℂ჻ߩᴺᓞ⹺น߇ᦨᄢߩὶὐߣߥߞߡ޿ࠆ‫ౕޕ‬૕⊛ߦߪ‫ߩ⥸৻ޔ‬༡೑ᴺੱߦൕ߼ࠆ⠪ߢ⒢ℂ჻⹜㛎ߦวᩰߒߚ⠪߇‫ޔ‬⒢ℂ჻ߣߒߡᬺോࠍⴕ߁ߎߣࠍน⢻ߣߔࠆᴺ᩺ߢ޽ࠆ‫ޔߦࠄߐޕ‬⒢ℂ჻ᧄੱ߿ኅᣖߩ⽷↥▤ℂ‫ޔ‬༡೑ᵴേ‫ޔ‬ㆮ⸒ၫⴕੱ߿⎕↥▤⽷ੱߣߒߡߩᬺോ╬‫ߩߢ߹ࠇߎޔ‬ᴺᓞߢߪ⒢ℂ჻ߦ⹺߼ࠄࠇߡ޿ߥ߆ߞߚᬺോߩⷙ೙✭๺߽ᬌ⸛ߐࠇߡ޿ࠆ‫ޕ‬㖧࿖࠰࠙㖧࿖࠰࠙࡞࿾ᣇ⒢ോ
࿾ᣇ⒢ോ჻ળ㧦㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળߢߪ⃻࿷એਅߩಽ㊁ߢᵴേࠍዷ㐿ߒߡ޿ࠆ‫ޕ‬㧝㧕⚊⒢⠪ߩᮭ⋉଻⼔㔖⚦⚊⒢⠪ߩ⒢ോ↳๔ઍⴕߣήᢱ⒢ോ⋧⺣ࠍታᣉߒ‫ޔ‬ᐢႎߣ⚊⒢⠪ߩᮭ⋉଻⼔ߦነਈߒߡ޿ࠆ‫ޕ‬㧞㧕⚊⒢⠪߳ߩଢ⋉ឭଏᐢႎᵴേߩ৻Ⅳߣߒߡ‫ࠝ࠺ࡆޔ‬⒢㊄⻠ᐳࡊࡠࠣ࡜ࡓࠍ㐿⊒ߒ‫ߦࡓࠗ࠲࡞ࠕ࡝ߢ࠻࠶ࡀ࡯࠲ࡦࠗޔ‬ࠨ࡯ࡆࠬࠍឭଏߒߡ޿ࠆ‫ޔߚ߹ޕ‬⒢ോ჻߇ᬺോ਄ㆊᄬߦࠃࠅ⚊⒢⠪ߦ៊ኂࠍਈ߃ߚ႐ว‫ࠍࠇߎޔ‬⾩ఘߔࠆߚ߼ߩ៊ኂ⾩ఘ౒ᷣ੐ᬺ߽ㆇ༡ߒߡ޿ࠆ‫ޕ‬㧟㧕ਇวℂߥ⒢೙ߩᡷༀ
⚊⒢⠪ߩᮭ⋉ଚኂߣਇวℂߥ⒅⒢ߦኻߔࠆᡷༀᗧ⷗ࠍߣࠅ߹ߣ߼‫ޔ‬᡽ᐭᒰዪߦኻߒᡷༀࠍ௛߈߆
ߌߡ޿ࠆ‫ޔߦࠄߐޕ‬వㅴ⻉࿖ߣߩ⒅⒢೙ᐲࠍᲧセᬌ⸛ߔࠆ࠮ࡒ࠽࡯߿ቇⴚ⸛⺰ળ╬߽㐿௅ߒ‫ߘޔ‬ߩࠃ߁ߥ႐ߢᓧࠄࠇߚᗧ⷗ࠍ᡽ᐭᒰዪߦឭ಴ߒ‫ޔ‬ਇวℂߥ⒢೙ߩᡷༀߦദ߼ߡ޿ࠆ‫ޕ‬
㧠㧕⒅⒢ߦ㑐ߔࠆ⎇ⓥᵴേ⒅⒢ߦ㑐ߔࠆ⎇ⓥᯏ㑐ߣߒߡߩ⒅⒢⎇ⓥᚲ߿⎇ⓥᵴേߩߚ߼ߩ⒅⒢࿑ᦠ㙚ࠍ⸳┙ߒߚ‫⎇ޕ‬ⓥᵴേ
ࠍߐࠄߦᵴ⊒ߥ߽ߩߣߔࠆߚ߼‫ޔ‬Ფᐕਥ㗴ࠍቯ߼ߚ⎇ⓥ⺰ᢥߩ⊒⴫߽ⴕߞߡ޿ࠆ‫ޕ‬㧡㧕⎇ୃᢎ⢒ᵴേ⚊⒢⠪ߦ⦟⾰ߩࠨ࡯ࡆࠬࠍឭଏߔࠆߎߣࠍ⋡⊛ߦ‫ޔ‬⒢ോ⎇ୃ㒮ࠍ⸳┙ߒ‫ޔ‬㐿ᬺ⒢ോ჻ߩ⎇ⓥᢎ⢒ߣળຬ੐ോᚲ⡯ຬߦኻߔࠆ⡯ോᢎ⢒ࠍⴕߞߡ޿ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣࠗࠡ࡝഼ࠬ⸵⒢ോද
ࠗࠡ࡝ࠬ
⸵⒢ോදળ㧦ࠗࠡ࡝഼ࠬ⸵⒢ോදળߢߪ‫ޔ‬એਅߩ࠹࡯ࡑߦขࠅ⚵ࠎߢ޿ࠆ‫ޕ‬㧝㧕ᢎ⢒⹜㛎೙ᐲߩ⷗⋥ߒߪ߶߷ቢੌߒߚ‫ߩߒ⋥⷗ߩߎޕ‬ਥߥ⋡⊛ߪ‫ࠬ࡝ࠡࠗޔ‬഼⸵⒢ോදળߩ⹜㛎ౝኈࠍ‫ޔ‬ᄙጘߦࠊߚࠆ⒢ോߩኾ㐷ಽ㊁ߢᵴേߔࠆੱ‫ࠅࠃߡߞߣߦޘ‬㑐ㅪᕈߩ㜞޿߽ߩߦߔࠆߎߣߢ޽
ࠆ‫ޟޔߦࠄߐޕ‬࿖㓙⒢ോ਄⚖఺⸵‫ޠ‬㧔࠺ࠖࡊࡠࡑߣ⒓ߒ,2003 ᐕ 2 ᦬⊒⿷ߒߚ೙ᐲ㧕ߩ⛮⛯⊛⊒ዷߦ߽ദ߼ߡ޿ߊ㧔⹦⚦ߦߟ޿ߡߪ᣿ᣣߩࠨࡒ࠶࠻ߢႎ๔ߔࠆ㧕‫ޕ‬㧞㧕ኾ㐷ಽ㊁⒢ᴺߦ㑐ߔࠆᡷቯ᩺ߦߟ޿ߡ‫ޔ‬᡽ᐭߣᒁ߈⛯߈ද⼏ࠍ㊀ߨߡ޿ߊ‫ࡦࠗࠥ࡞࠲ࡇࡖࠠޔߦ․ޕ‬⒢‫ޔ‬୘ੱ⚊⒢⠪ߩ૑ዬ߅ࠃ߮ዬ૑࿾⒢ߩ⷗⋥ߒ‫ޔ‬ା⸤⒢೙ߩୃᱜ᩺ߦᵈ⋡ߒߡ޿ࠆ‫ޕ‬㧟㧕ળຬ⾗ᩰߣߘߩ᳓Ḱࡑࡀ࡯ࡠࡦ࠳࡝ࡦࠣ߿‽⟋෼⋉㊄ߦ㑐ߔࠆᣂߒ޿ᴺᓞ߇ળຬߦᄢ߈ߥᓇ㗀ࠍਈ߃ߡ޿ࠆߎߣࠍ〯߹߃‫ޔ‬ળຬߦኻߔࠆᴺ઎㗅቞ߩᔀᐩࠍ࿑ߞߡ޿ࠆ‫ ߦࠄߐޕ‬IT ᛛⴚߩ⊒ዷߦ઻޿‫ޔ‬ળຬ߇⋧੕ߦ⥝
๧ߩ޽ࠆ⒢ോಽ㊁ߦߟ޿ߡ⼏⺰ߢ߈ࠆࠝࡦ࡜ࠗࡦࡈࠜ࡯࡜ࡓߩዉ౉╬‫ߚ޿↪ࠍ࠻࠶ࡀ࡯࠲ࡦࠗޔ‬ࠨ࡯ࡆࠬߩឭଏࠍ⋡ᜰߒߡ޿ࠆ‫ޕ‬㧠㧕ૐᚲᓧ⠪⒢೙ᡷ㕟ࠣ࡞࡯ࡊ⒢೙ᐲ߇․ߦૐᚲᓧ⠪ጀߩੱ‫ߦޘ‬ኻߒ౏ᱜߥ߽ߩߢ޽ࠆࠃ߁‫ޔ‬㒸ᖱ╬ࠍㅢߒߡ᡽ᐭߦ௛߈߆ߌߡ
޿ࠆ‫ޕ‬

㨇੹ᓟߩ
㨇੹ᓟߩ⺖㗴ߦߟ޿㗴ߦߟ޿ߡ㨉
᧲੩⒢ℂ჻ળ㧦⒢ോ⸷⸩ઍℂᮭߩ₪ᓧ߇⋡ਅߩ⺖㗴ߢ޽ࠆઁ‫⹺౏ޔ‬ળ⸘჻ߩ⒢ℂ჻ળ߳ߩ౉ળߦ
ߟ޿ߡ߽૗ࠄ߆ߩᚻᒰ߇ᔅⷐߣᗵߓߡ޿ࠆ‫ޕ‬㖧࿖࠰࠙࡞࿾
࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ
ᣇ⒢ോ჻ળ㧦⒢ോ⸷⸩ઍℂᮭߩ⏕଻‫ޔ‬⒢ോ჻ߢߥ޿ઁߩ⾗ᩰࠍ᦭ߔࠆ⠪ߦኻߒ⒢ോ
჻⾗ᩰࠍ⥄േઃਈߔࠆߣ޿ߞߚ⒢ോ჻ߩኾ㐷ᕈࠍᒙൻߐߖ࿖᳃ߩㆬᛯߦᷙੂࠍਈ߃ࠆ⥄േ⾗ᩰઃਈ೙ᐲߩᑄᱛ㧔㧞㧜㧜㧠ᐕ߆ࠄߪ⒢ോ჻⹜㛎วᩰ⠪ߩߺ߇⒢ോ჻ࠍฬਸ਼ࠆߎߣ߇ߢ߈ࠆ㧕‫ޔ‬೑ኂ㑐ଥߦ޽ࠆઁ⾗ᩰ჻ߣߩᏅ೎ൻߣᬺോߩኾ㐷ᕈ㐿⊒ߦ⾗ߔࠆ⒢ോ჻ᴺߩᡷᱜ߇⺖㗴ߢ޽ࠆ‫ޕ‬࠼ࠗ࠷࡮ࠤ࡞
ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળ
ࡦ⒢ℂ჻ળ㧦᰷Ꮊߦߪ‫ޔ‬⒢ℂ჻ᬺോ߇ᴺᓞߢ଻⼔ߐࠇߡ޿ࠆ࿖㧔࠼ࠗ࠷╬㧕ߣߘ߁ߢߥ޿࿖㧔ࠗࠡ࡝ࠬ╬㧕߇޽ࠆ߇‫ ࡞࠮࠶ࡘ࡝ࡉޔ‬EU ᆔຬળߦ߅޿ߡߪ‫ޔ‬⒢ℂ჻೙ᐲ߿⒢ℂ჻ᬺോႎ㈽ⷙ೙ࠍ⁛භߣߺߥߒ‫✭ࠍࠄࠇߎޔ‬๺ߔߴ߈ߢ޽ࠆߣߩേ߈߇޽ࠆ‫ߦࠇߎޕ‬ኻߒ‫᧲ޔ‬᰷࿤ߩ╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ࿖‫ߪߦޘ‬࿖ኅ⽷᡽ߩၮ⋚ᒝൻߩߚ߼ߦ߽⒢ℂ჻೙ᐲߪ᦭↪ߥ೙ᐲߢ޽ࠆߣߩ⷗ᣇ߽޽ࠆ‫࠷ࠗ࠼ޕ‬࿖ౝߦ߅޿ߡߪ‫⸥ޔ‬Ꮽ჻‫ޔ‬Ꮽ★჻߇ࡠࡆ࡯ᵴേࠍㅢߓߡ᡽ᴦ⊛ߦߘߩᬺോ▸࿐ࠍ᜛ᄢߐߖࠃ߁ߣ
ߒߡ޿ࠆߥߤ‫ޔ‬⒢ോߦ㑐ࠊࠆⶄᢙߩ⡯⒳ߣߩ┹੎߇⺖㗴ߣߥߞߡ޿ࠆ‫▤⾰ޔߦࠄߐޕ‬ℂߩ⺖㗴ߦ߽⋥㕙ߒߡ޿ࠆ߇‫ߦࠇߎޔ‬ኻߒߡߪ‫ߦୃ⎇ޔ‬ኻߔࠆᄖㇱ⋙ᩏ߿‫ޟ‬ఝ⑲⒢ℂ჻‫⾗ߩޠ‬ᩰઃਈߣ޿ߞ
ߚࡉ࡜ࡦ࠼ൻࠍㅢߓߚኻᔕࠍᬌ⸛ߒߡ޿ࠆ‫ޕ‬ਛ࿖ᵈౠ⒢ോᏧදળ
Ꮷදળ㧦੹ᓟߩ⺖㗴ߣߒߡߪ‫┙ޔ‬ᴺ‫▤⊛┙⥄ޔ‬ℂ‫ޔ‬ା↪‫ޔ‬⒢ോᯏ㑐ߩᴺߦࠃࠆᬺ⇇⊒ዷᡰᜬ‫ޔ‬ᬺോ㐿ᜏ‫ޔ‬ᬺോ࡝ࠬࠢߦ㑐ߔࠆ⎇ⓥࠍߐࠄߦᒝൻߐߖࠆߎߣߥߤ߇᜼ߍࠄࠇࠆ‫ޕ‬ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ
ࠕ⒅⒢දળ㧦ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળߢߪ⃻࿷‫ޔ‬⒢ോߩኾ㐷⍮⼂ࠍ␜ߔ౏⹺⒓ภߩ
᝼ਈࠍᬌ⸛ߒߡ޿ࠆ‫ޔߚ߹ޕ‬ㄭᐕߩ⒢೙ᡷ㕟ߩ⚿ᨐ‫↳ޔ‬๔⚊⒢ᦠࠍ૞ᚑߔࠆ★⸥⠪߹ߚߪኾ㐷ᛛⴚ⠪ߩᢙ߇Ⴧടߒߡ޿ࠆߦ߽߆߆ࠄߕ‫⸥★ޔ‬⠪ߪ৻⥸ߦⷙ೙ߐࠇߡ߅ࠄߕ‫ߩߤޔ‬දળߦ߽ዻߒߡ
޿ߥ޿‫⁁ߥ߁ࠃߩߎޕ‬ᴫࠍ〯߹߃‫⒅ࠕ࡝࡜࠻ࠬ࡯ࠝޔ‬⒢දળߢߪᣂߒ޿⒳㘃ߩળຬߩ⸳ቯ‫ߒ߽ޔ‬ߊߪઃዻ࿅૕ߩ⸳┙ࠍᬌ⸛⺖㗴ߣߒߡ޿ࠆ‫ߦࠄߐޕ‬ળຬߩ㜞㦂ൻ߽੹ᓟขࠅ⚵߹ߥߌࠇ߫ߥࠄߥ
޿⺖㗴ߩ㧝ߟߢ޽ࠅ‫޿⧯ޔ‬਎ઍߦኻߔࠆᐢႎᵴേߦᵈജߒߡ޿ࠆ‫ޕ‬ࠗࠡ࡝഼ࠬ⸵
ࠡ࡝഼ࠬ⸵⒢ോදળ㧦⒢ോදળ㧦⒢ോࠕ࠼ࡃࠗࠩ࡯ࠍⷙቯߔࠆᴺᓞ߿࿖ኅ⾗ᩰߩߥ޿ࠗࠡ࡝ࠬߢߪ‫ޔ‬ળຬߩ⾰ߩ⛽ᜬ߇㊀ⷐߥ⺖㗴ߣߥࠆ‫ޔߪߢ߹ࠇߎޔߦࠄߐޕ‬ᑯ⼔჻߿഼⸵ળ⸘჻ߩ⾗ᩰࠍขᓧߒߚᓟ
ߦ഼⸵⒢ോࠕ࠼ࡃࠗࠩ࡯ߩ⾗ᩰࠍᓧࠆߣ޿߁ߩ߇৻⥸ߩࡊࡠ࠮ࠬߢ޽ߞߚ߇‫ᦨޔ‬ㄭߢߪ഼⸵⒢ോ
ࠕ࠼ࡃࠗࠩ࡯ߩߺߩ⾗ᩰࠍᜬߟੱߩᢙ߇Ⴧടߔࠆ௑ะߦ޽ࠆ‫ࠍࠇߎޕ‬ฃߌ‫ࠬ࡝ࠡࠗޔ‬഼⸵⒢ോද
ળߢߪ‫⹜ޔ‬㛎ࠍ‫ߦߢߔޔ‬⒢ോ㑐ㅪಽ㊁ߢኾ㐷⾗ᩰࠍ᦭ߒߡ޿ࠆੱ‫ߪߚ߹ޔ‬⒢ോߩߺ‫․ߪ޿ࠆ޽ޔ‬ቯ⒢ോಽ㊁ࠍኾ㐷ߣߒߡ޿ࠆੱ‫߽ࠍޘ‬ኻ⽎ߣߒߚ߽ߩߣߔࠆࠃ߁⇐ᗧߒߟߠߌߥߌࠇ߫ߥࠄߥ޿
ߣ⠨߃ߡ޿ࠆ‫ޕ‬߹ߚ‫ࠬ࡝ࠡࠗޔ‬഼⸵⒢ോදળߪ‫ޔ‬᡽ᐭߣߩㅪ៤ߩਅ‫ޔ‬⒢ᴺ೙ቯߦⓍᭂ⊛ߦ㑐ਈߒߡ޿ࠆ‫ޔߦ․ޕ‬‫౒ޟ‬ห૞ᬺࡊࡠࠣ࡜ࡓ‫޿⦟ࠅࠃޔߪߡ޿߅ߦޠ‬ᬺോᘠⴕࠍ⋡⊛ߦ‫ޔ‬഼⸵⒢ോࠕ࠼ࡃࠗࠩ࡯ߣ࿾ၞ
ߩ⒢ോᜂᒰㇱ⟑ߣ߇ද⼏ߔࠆࠃ߁ᅑബߒߡ޿ࠆ‫ޕ‬࿖㓙දജߩಽ㊁ߢߪ‫ޔ‬࿖㓙⒢ോ਄⚖఺⸵ߩഃ⸳ߢኾ㐷ኅߩヘ಴ߦ⽸₂ߒߚ‫ᧄޕ‬ᣣߩࠃ߁ߥ࿖㓙ળ⼏ߩ႐ߦ߅ߌࠆᖱႎ੤឵߽㕖Ᏹߦ㊀ⷐߢ޽ࠆߣ⠨߃ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ㧡㧚⾰⇼ᔕ╵㧡㧚⾰໧㧔⩆໧㧔⩆┄ᡰㇱ㧕㧦ㇱ㧕㧦ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ߳ߩ⾰໧‫ޕ‬⒢ോઍℂੱ߳ߩଐ㗬ഀว߇㜞޿ℂ↱ߣߒߡߪ‫ޔ‬⒢೙߇ⶄ㔀ߢ޽ࠆߣ޿߁ߎߣߩઁߦ‫ޔ‬⒢ോઍℂੱߦଐ㗬ߔࠆߣ↳๔ᦼ㒢߇ᑧ߮ࠆ╬ߩࡔ࡝࠶࠻߇޽ࠆߣ⡞޿ߚ߇‫ߦ߆߶ߩߎޔ‬ℂ↱ߪ޽ࠆ߆‫⚊ޔߚ߹ޕ‬⒢⠪߳ߩትવᐢႎߥߤ‫ޔ‬⒢ോઍℂੱߩ⹺⍮ᐲࠍ਄ߍࠆ⒁⸬ߪ૗߆‫ޕ‬ࠝ࡯ࠬ࠻ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢࡝ࠕ⒅⒢දળ㧦୘ੱߩ⚊⒢⠪ߩ⒢ോઍℂੱᵴ↪₸߇㜞޿⢛᥊ߦߪḮᴰᓽ෼೙ᐲ߇޽ࠆ‫ޕ‬ߐࠄߦ੐ᬺ⠪߇⚊⒢↳๔ߦ⒢ോઍℂੱࠍᵴ↪ߔࠆߣ㧣ᣣએౝߦㆶઃ߇଻⸽ߐࠇࠆ઀⚵ߺ߿‫ޔ‬࿖⒢ᒰዪ߇ήఘߢ⒢ോ㑐ㅪߩࠕ࠼ࡃࠗࠬࠍឭଏߔࠆߎߣ߇⑌ᱛߐࠇߡ޿ࠆߣ޿߁ὐߥߤ߽‫ޔ‬⒢ോઍℂੱߩᵴ↪₸߇㜞ߊߥࠆℂ↱ߩ㧝ߟߢ޽ࠆ‫ޕ‬߹ߚᣣᧄ߇㔚ሶ↳๔೙ᐲߩࠬࡓ࡯ࠬߥዉ౉ࠍᬌ⸛ߒߡ޿ࠆߩߥࠄ߫‫࠻࠶࡝ࡔߩߘޔ‬㧔੐ോಣℂᚻ⛯߈ߩシᷫ╬㧕ࠍ⒢ോᒰዪߦⓍᭂ⊛ߦ⸷߃ࠆߎߣ߇ലᨐ⊛ߢ޽ࠆ‫ޕ‬⾰໧㧔␹໧㧔␹↰ᡰㇱ㧕㧦ㇱ㧕㧦ࠤ࡞ࡦ⒢ℂ჻ળ߳ߩ⾰໧‫ޕ‬࿖⒢ᒰዪ߇⒢㗵ࠍ᳿ቯߔࠆߣߩߎߣߢ޽ࠆ߇‫⚊ޔ‬⒢㗵ߪ⥄ਥ⊛ߦ᳿ቯߔࠆߴ߈ߢߪߥ޿ߩ߆‫ޕ‬㧔มળ⠪ࠃࠅߩࠦࡔࡦ࠻㧦࠼ࠗ࠷ߩ႐วߪ‫ޔ‬࿖⒢ᒰዪ߇⒢㗵ࠍ᳿ቯߔࠆߩߪઃടଔ୯⒢ߢ޽ࠆߎ
ߣߛߌࠍߏℂ⸃޿ߚߛ߈ߚ޿‫ᤨޕ‬㑆ߩ㑐ଥߢᰴߩ⾰໧ߦ⒖ࠄߖߡ޿ߚߛߊ‫ޕ‬㧕⾰໧㧔␹↰ᡰㇱ㧕㧦ㇱ㧕㧦࠰࠙࡞࿾ᣇ⒢ോ჻ળ߳ߩ⾰໧‫ޕ‬㖧࿖ߢߪ૑᳃⊓㍳⇟ภࠍ⚊⒢⟵ോ▤ℂߦ߽ᵴ↪ߐࠇߡ޿ࠆߣ⡞ߊ‫ޕ‬ᣣᧄߢ߽⚊⒢⠪⇟ภ೙ᐲߩഃ⸳߇ᬌ⸛ߐࠇߡ޿ࠆ߇‫⚊ޔ‬⒢⠪⇟ภ೙ᐲߩዉ
౉ߦߟ޿ߡ‫⚻ޔ‬ᷣขᒁ߳ߩᓇ㗀߿ࡊ࡜ࠗࡃࠪ࡯଻⼔ߦߟ޿ߡߤߩࠃ߁ߥኻ╷ࠍߣࠄࠇߡ޿ࠆߩ߆‫ޕ‬࠰࠙࡞࿾ᣇ⒢ോ჻ળ
⒢ോ჻ળ㧦ේೣ⺰ߣߒߡߪᧄੱߩᛚ⻌ߥߒߦᖱႎ߇౏㐿ߐࠇࠆߎߣߪਇน⢻ߢ޽ࠆ߇‫ޔ‬ታ㓙ߦߪߘߩࠃ߁ߥࠤ࡯߽ࠬሽ࿷ߔࠆ‫౏ޕ‬㐿ߐࠇߚߎߣߦኻߒᧄੱ߇໧㗴ᗧ⼂ࠍᜬߚߥ޿㒢ࠅ․ߦᄢ߈ߥ໧㗴ߢߪߥ޿ߣ޿߁⷗ᣇ߇ᄙ޿‫ޕ‬㧦㧔᧲੩࿾ᣇ⒢ℂ჻ળ
ᣇ⒢ℂ჻ળ㧕㧦
㧕㧦ࠤ࡞ࡦ⒢ℂ჻ળ߳ߩ⾰໧‫ߩ࠷ࠗ࠼ޕ‬⒢ℂ჻ᴺߢߪ‫ޔ‬᳃㑆ડᬺߦൕ⾰໧㧦㧔᧲੩࿾
ോߒߡ޿ࠆ႐ว‫ޔ‬⒢ℂ჻ߣߒߡߩ⊓㍳ߪ⹺߼ࠄࠇߡ޿ߥ޿ߩ߆‫ޕ‬
ࠤ࡞ࡦ⒢ℂ჻ળ㧦ળ㧦᳃㑆ડᬺߦ㓹↪ߐࠇߡ޿ࠆ႐วߪ‫ޔ‬⒢ℂ჻ߩฬߩਅߢᵴേߔࠆߎߣߪ⹺߼ࠄࠇ
ߡ޿ߥ޿߇‫⃻ޔ‬࿷‫╙ޔ‬㧤ᰴ⒢ℂ჻ᴺᡷᱜߩਛߢߎࠇࠍน⢻ߦߔࠆࠃ߁௛߈߆ߌߡ޿ࠆߣߎࠈߢ޽ࠆ‫ޕ‬╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ
2004 ᐕ㧢᦬ 16 ᣣ⾰໧⾰໧㧔┙Ꮉᡰㇱ㧕ᡰㇱ㧕㧦ਛ࿖ᵈౠ⒢ോᏧදળ߳ߩ⾰໧‫᧲ޕ‬੩⒢ℂ჻ળߦ߅޿ߡߪ‫ޔ‬ℂ੐ળࠍᐕ 11 ࿁㐿௅ߔࠆߎߣߢ‫ߩߘޔ‬᳃ਥ⊛ㆇ༡ࠍ⏕଻ߒߡ޿ࠆ‫ޕ‬ਛ࿖ᵈౠ⒢ോᏧදળߢߪ‫ޔ‬ℂ੐ળߪᐕߦ㧝࿁ߒ߆㐿௅ߐࠇߡ޿ߥ޿ߣુ߁߇‫ߩߘߡߒߦ߁ࠃߩߤޔ‬᳃ਥ⊛ㆇ༡ࠍ⏕଻ߒߡ߅ࠄࠇࠆߩ߆‫ޕ‬ਛ࿖ᵈౠ⒢ോᏧදળ
Ꮷදળ㧦ฦ࿾ၞߢ㗫❥ߦળวࠍ㐿௅ߔࠆߎߣߢ᳃ਥ⊛ㆇ༡ߩ⏕଻ߦദ߼ߡ޿ࠆ‫ޕ‬ਛ࿖ߩ႐ว‫ޔ‬࿖࿯߇ᐢᄢߥ਄‫ߩ⋭ޔ‬ᢙ߽ᄙ޿ߚ߼‫ޔ‬ℂ੐ળࠍ㐿௅ߔࠆߩߦߪḰ஻ߦ㧞ࡩ᦬ߩᦼ㑆߇߆߆ࠆߎߣ߽޽ࠅ‫ߩ▚੍ߦࠄߐޔ‬㑐ଥߢ‫ޔ‬ℂ੐ળߪᐕߦ㧝࿁ߩ㐿௅ߣߒߡ޿ࠆ‫ޕ‬㧢㧚㧢㧚㐽ળߩߎߣ߫㧔Ḵᳯ㐽ળߩߎ ߫㧔Ḵᳯ೽ળ㐳㧕ળ㐳㧕ᧄᣣߪ‫ޔ‬㧢ࠞ࿖߆ࠄ߅᜗߈ߒߚ⒢ോኾ㐷ኅߩ⊝᭽߆ࠄ߅⹤ࠍ޿ߚߛ߈‫ޔ‬ฦ࿖೙ᐲߩ․ᓽ߿⋧㆑ὐ
ࠍℂ⸃ߔࠆߎߣ߇ߢ߈ߚ‫ߪߣߎߩߎޕ‬ᣣᧄߩ⒢ോኾ㐷ኅ೙ᐲߩߐࠄߥࠆ⊒ዷߦ⾗ߔࠆ߽ߩߢ޽ࠆ
ߣ⏕ାߔࠆ‫ޕ‬ട߃ߡ‫ޔ‬⒢ℂ჻೙ᐲߩ޽ࠅᣇ߿዁᧪ዷᦸߦߟ޿ߡ౒ㅢߩ⹺⼂ࠍ⏕⹺ߢ߈ߚߎߣߪ᦭
ᗧ⟵ߢ޽ߞߚ‫ޕ‬ઍ⴫⠪ߩ⊝᭽ߦᗵ⻢↳ߒ਄ߍࠆ‫ޕ‬㧔ੌ㧕̪ࠨࡒ࠶࠻ᙣ⺣ળෳട⠪ᢙ⚂ 200 ฬ

The FirstInternational Metropolis CPTA Summit
Symposium
㧔Minutes㧕

Date㧦 16th June 2004㧔Wed.㧕
Time㧦 14:00-17:30
Venue㧦 Tokyo Certified Public Tax Accountants' Association Offices

The First International Metropolis CPTA Summit Symposium
16th June 2004

MinutesModerators㧦 Mr. Tomohiro Horiko, Deputy Manager of the International Department
Mr. Shinichiro Sunago, Manager of CPTA System Department

1. Opening Remarks㧔Mr. Junichi Sakata, Vice President, Tokyo Certified Public Tax Accountants'
Association㧕
2. Welcome Speech㧔Mr. Hideo Kaneko, President, Tokyo Certified Public Tax Accountants' Association㧕
3. Introduction of delegates (moderator)
4. Discussion
 ̌Characteristics of the taxation system, an overview of systems for tax professionals, themes eachorganization is currently focusing on, and future challenges̍

Meeting Chairman㧦Mr. Hideo Kaneko (President, Tokyo Certified Public Tax Accountants' Association)
Speakers㧦

Mr. Gil Levy (Past President, Taxation Institute of Australia)
Mr. Huaitan Zhao (Vice President and Secretary General, Chinese Certified Tax
Agents Association)
Mr. Ernst -Dieter Grafe (President, Chamber of Tax Advisers in Cologne)
Mr. Song Chun Dal, (President, Seoul Association of Certified Public Tax Accountants)
Mr. John Beattie, (President, Chartered Institute of Taxation)

5. Question and Answer Session
6. Closing Remarks (Mr. Hiroshi Mizoe, Vice President, Tokyo Certified Public Tax Accountants'
Association㧕

The First International Metropolis CPTA Summit Symposium
16th June 2004

Minutes1.

Opening Remarks

㧔Mr. Junichi Sakata, Vice President, Tokyo Certified Public Tax Accountants' Association㧕
I am delighted to welcome the delegates of organizations for tax professionals from Australia, China,
Germany, Korea, the United Kingdom and from Japan to this symposium at the First International
Metropolis CPTA Summit, which is being hosted by the Tokyo Certified Public Tax Accountants’
Association, with the aim of promoting the development and increased international understanding ofsystems for tax professionals. We would like to thank you all for your participation. In order to pave theway for more meaningful discussion at tomorrow’s main summit meeting, we hope to hear your frankopinions on the tax system, characteristics of systems for tax professionals, and the issues which you are
currently facing in your respective countries. I would like to conclude my opening address with my sincere
wish that this meeting can serve as a forum for the meaningful exchange and dissemination of information.

2. Welcome Speech(Mr. Hideo Kaneko, President, Tokyo Certified Public Tax Accountants' Association)
I would like to welcome all participants to our symposium today. At the First International Metropolis
CPTA Summit, to be held tomorrow, we plan to issue a summit declaration to the world’s taxpayers, signedby the delegates from all participating countries. Prior to issuing this declaration, we have invited
representatives of tax professionals from Australia, China, Germany, Korea, the United Kingdom, and fromJapan to create an opportunity for us to engage in direct discussion. I hope that today’s symposium will bemeaningful as we move towards issuing our declaration tomorrow.

3. Introduction of delegates (moderator)
The moderator introduced the delegates from each country. The delegates are as follows:
Taxation Institute of Australia:
Mr. Gil Levy (Past President),
Mr. Noel Rowland (Chief Executive Officer)
Chinese Certified Tax Agents Association:
Mr. Huaitan Zhao (Vice President and Secretary General)
Mr. Shen Nian Zhao (Public Relations Department Manager)
Other party members:
Mr. Shao Da Chun (Vice President, Beijing Certified Tax Agents Association)
Mr. Xia Guangyu (International Taxation Officer, State Administration of Taxation)
Chamber of Tax Advisers in Cologne:
Mr. Ernst-Dieter Grafe, President
Mr. Helmut Schneider, Vice President

The First International Metropolis CPTA Summit Symposium
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Seoul Association of Certified Public Tax Accountants:
Mr. Song Chun Dal, President,
Mr. Lee Beom Soo (International Cooperation Committee)
United Kingdom - Chartered Institute of Taxation:
Mr. John Beattie (President),
Mr. Peter Kempster (Deputy President)
Tokyo Certified Public Tax Accountants' Association:
Mr. Hideo Kaneko (President),
Mr. Susumu Kobayashi (Managing Director)

4. Symposium
Mr. Hideo Kaneko, President of Tokyo Certified Public Tax Accountants' Association moderated thediscussion.

Moderator: During today’s discussion, in preparation for tomorrow’s summit, we would like the delegatesto discuss the tax system, the characteristics of systems for tax professionals, and the tax issues they are
currently dealing with in their own country. Firstly, we will discuss the characteristics of the Japanesetaxation system.

- Discussion of the characteristics of each country’s taxation system -Tokyo Certified Public Tax Accountants' Association: The characteristics of the Japanese taxation
system are self-assessment, the so-called “blue return system” which has led to the widespread and efficientuse of self-assessment, and the year-end adjustment system which is applicable to around 72 million
salaried workers. A system of numbering for tax payers has been under debate for some time, but has not
yet been brought in due to privacy considerations. In tax related litigation, the burden of proof generally
lies with the tax authorities. For further details about Japan’s tax system, please refer to the statistics
compiled by the National Tax Agency.

Taxation Institute of Australia: In Australia, taxes are classified into three levels, Commonwealth Tax,
State Government Tax, and Local Government Tax. Income tax and GST (consumption tax) are collectedby the Commonwealth, stamp duties, land tax and payroll tax are administered by states, while fixed asset
taxes are administered by the local government. Taxation law is overseen by the Australian Taxation
Office.

The current tax system in Australia is a hybrid of self-assessment and rulings by tax authorities.

Under

the self-assessment system, taxpayers lodge returns in either paper or electronic form, with tax refund paid

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by a check or through a refund claim. Compliance with the law is enforced through a ruling system, which
is backed up through a system of project-based audits of entities and individuals, business record audits,and tax agent audits.

Taxpayers’ self assessment requires a knowledge of the Australian Tax Office Commissioner’s views on
matters of policy, procedural instruction and interpretation of tax law. The Tax Office issues binding
rulings and determinations on a wide range of topics, and also issues a range of non-binding statements
including ATO Interpretive Decisions, Taxpayer Alerts, Practice Statements, Facts Sheets and explanatory
material.

The Australian tax system has been subject to numerous revisions. Between June 1999 and October 2001, a
total of 144 bills on taxation, superannuation, and excise and license fees were introduced to the parliament.
In 2002, a further 44, and in 2003 a further 20 taxation and superannuation bills were introduced. One of
the major areas of change was GST, where the range of application of the tax was extended beyond
physical goods to include services as well.

Due to the complexity of Australia’s tax system, 97% of businesses and 85% of individuals use registeredtax agents to prepare tax returns. And there is the background that electronic filing through a tax agent also
allows taxpayers to benefit from an extension of the filing period, while the Tax Office can also benefit
from a reduction in paper work.

Chinese Certified Tax Agents Association: In China, there are 25 types of tax that can be divided into thefollowing eight groups based on the nature and role of the tax.

1) Turnover tax (value-added tax, excise tax, business tax)
2) Income tax (enterprise income tax, income tax for foreign enterprises and enterprises with foreign
investment, individual income tax)3) Resources tax (resources tax and urban land use tax)4) Special tax (city maintenance and construction tax, farmland occupation tax, regulation tax for fixed
assets investment-oriented [currently suspended], land appreciation tax)
5) Property tax (house property tax, urban real estate tax, inheritance tax [currently under discussion.])6) Behavior tax (vehicle and vessel usage tax, license plate tax for vehicle and vessel usage, stamp tax,
deed tax, security transaction tax [currently under discussion], slaughter tax, banquet tax.)7) Agricultural tax (agricultural tax, animal husbandry tax)8) Custom duty

In China, as we are building a socialist market economy, we are currently carrying out tax reform in theareas outlined below based on the principles of ̌simplified tax system, wide tax base, low tax rate andThe First International Metropolis CPTA Summit Symposium
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strict administration̍.

1) Value-added tax is being changed from a production type to a consumption type. In a number of selectedmodel areas, on a trial basis, we are permitting enterprises to credit the input tax of invested equipments
and machines.
2) Reform of excise tax. We are adjusting the various categories, and removing ordinary consumer goods
from the list of taxable items. Luxury consumer goods will be added to the list, expanding the taxable
range.
3) Reform of enterprise income tax. We will standardize the tax rates for domestic and foreign enterprises,
and eliminate tax exemptions and deduction policies to the extent possible. We will reduce the rate ofcorporate income tax.
4) Reform of individual income tax. The current income tax model is finely divided into several items. We
will amend the model using combing integrated rules and special classifying items.
5) Tax reform in agricultural villages. The agricultural tax will be abolished, and we will attempt tostandardized tax between agricultural and urban areas. Starting this year, agricultural tax will be reduced byan average of 1% per year and abolished within 5 years.

Germany - Chamber of Tax Advisers in Cologne: The German tax system is prescribed at the federal
level. However, authority for the application of the law is delegated to each of the 16 states. Each state
government has three administrative organs responsible for tax: the Finance Ministry, the Higher Tax
Authority, and the Tax Office. The actual administration of the taxation system is carried out by the Tax
Office, while the Higher Tax Authority monitors the activities of the Tax Office. Tax offices determine theamount of taxes including income tax, corporate tax, sales tax and enterprises taxes.

Collection of taxes, for both individuals and corporations, usually begins with the filing of a tax return atthe end of the fiscal year. The tax office calculates a provisional taxable amount based on the received
return (in some cases the provisional amount is subject to subsequent adjustment). In the case of individuals,
tax must be paid within four weeks of receiving notice of the final taxable amount from the Tax Office.

Sales tax and income tax on salary must be paid every month. In the case of income tax on salary, theemployer informs the Tax Office of taxes collected and paid every month (often over the Internet). Tax
returns and tax payments for sales tax are also carried out electronically in the majority of cases.

Income of individuals is categorized as either income from agriculture, income from self-employment orincome from other businesses. In addition, income from capital gain, employment or pensions may berecorded. The sum total of the above is viewed as the individual’s total income. There are two different
methods of calculating the total amount of income. For income from agriculture and other businesses, astatement of accounts must be completed. In other cases the amount is based on a calculation of incomes

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and expenditures.

Individual income tax is progressive and ranges from 16% to 45%. However, the highest bracket isscheduled to be reduced to 42%. Corporate tax is set at a standard rate of 25% irrespective of whether
earnings are retained within the company or are distributed to shareholders. Enterprises, including sole
proprietor enterprises, are required to pay enterprise tax in addition to corporation tax. Local authorities
have the authority to collect enterprise tax. The tax rate is between 12% and 20% depending on the local
authority. The rate of sales tax is 16%, except on items which are deemed essential to every day life where
the rate is 7%. The rates of sales tax are consistent with the 6th EU directive which aims to reduce theeconomic burden on corporations through the collection of sales tax. However, as the situation in each
European country is very different, there are some countries that have not yet applied the EU directive totheir domestic laws. The European Court of Justice rules on such matters at appropriate times.

Moderator: Let me point out that the phrase which was translated as sales tax in the prior speech should be
amended to value-added tax.

Seoul Association of Certified Public Tax Accountants: The Korean tax system consists of 12 types ofcentral government taxes and 17 types of regional taxes. Direct taxes include income tax, corporate tax,
inheritance tax, capital transfer tax, and unfair profit tax. Indirect taxes include value-added tax, special
consumption tax, alcohol tax, and security trading tax.

The characteristics of Korea’s tax system include self-assessment system, year-end adjustment system,
taxpayer identification number system (Social security number & Business number) , tax exemption system,
national charter of taxpayers and the online assessment and payment system. We will briefly explain thenature of each system.

Self-assessment system: The tax system in Korea is based on self-assessment with the exception of taxes
such as inheritance tax and capital transfer tax.

Year-end adjustment system: Most individuals’ earning income from employment is subject to this system.
Tax is deducted at the source each month from salary payments made by the employer to the employee. At
the end of the year, each individual’s tax payment is calculated based on their year’s income, and thetaxation standards and tax amount are finalized.

Taxpayer identification numbering system: In Korea, in order to promote the efficient execution ofadministrative affairs, a system whereby a number is assigned to each citizen is being introduced. Thissystem is also being used to monitor the tax obligations of individuals and corporations. A registration
number is also assigned to enterprises, and the tax obligations of enterprises are monitored using these

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numbers.

Tax Exemption System: Citizens may make use of the three stages of administrative relief procedures,
which are precursors to judicial relief procedures in order to appeal illegal or unfair tax impositions. The
three stages are law appeal (concerning ministry), investigation request (National Tax Service) andjudgment request (Ministry of Finance and Economy.)

The National Charter of Taxpayers: This charter is comprised of articles which are connected to theupholding of taxpayers rights. The articles include the prohibition of double investigation on the same cases
and argues, the right of taxpayers being helped by delegates, the principle that taxpayers are assumed to behonest, the right to be given early notice for tax investigation and the right to apply for a stay ofinvestigation, provisions to maintain secrecy and the right to be provided with information.

Online assessment and payment system: Korea operates the electronic “Home Tax Service” where tax
assessments and payments for various types of tax can be made, documents related to taxation can besubmitted and tax notifications can be sent.

United Kingdom - Chartered Institute of Taxation: The United Kingdom has a federal system in respectof taxation. For taxation purposes, the United Kingdom consists of England, Wales, Scotland and Northern
Ireland. Taxes are divided into direct taxes such as income tax, corporation tax, capital gains tax,
inheritance tax and social security contributions, and indirect taxes such as consumption tax (VAT),
customs duties, excise duties and stamp duty.

There are various acts of legislation covering taxes, which are amended every year in the annual Finance
Act (600 pages in 2004). Those legally required to pay direct and indirect taxes are corporations andindividuals. Taxation is controlled by The Board ofInland Revenue and HM Customs & Excise, although

recently the government has decided to merge these two organizations. As a basic rule, there is aself-assessment system for major taxes. It is the taxpayer’s responsibility to calculate the amount payable,
which is then finalized. If tax returns are filed early, taxpayers may receive aid from the government incalculating their liability.

Some taxes are paid in lump sum, and others are paid in installments. The frequency of payments isdetermined by the type of tax, the type of income and the level of profit or income. Returns detailingincome chargeable to direct taxes are normally filed once a year, together with a calculation of the tax
payable. Returns of indirect tax income can be filed monthly, quarterly, annually or following a specifictransaction. The start of the tax year for individuals is, for some reason, April 6th. Please don’t ask why.
Tax rates of between 0% and 40% are applied depending on the nature of the income, profit or capital.

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- Regarding the characteristics of systems for tax professionals in each participating country -Tokyo Certified Public Tax Accountants' Association: The Tax Practitioners Law enacted in 1942 is theoriginal law governing the tax accountants. The current Certified Public Tax Accountants Law was enacted
in 1951, and has been subject to a number of revisions. Taxation agency business, preparation of tax
documents, and tax consultation are the exclusive duties of CPTAs. And in Japan, a person not qualified asa CPTA is prohibited by law from engaging in these duties even if they are provided free of change. Other
services which CPTAs are allowed to carry out include the preparing of financial documents, keeping
accounting books, as well as serving as assistants in tax litigations, external auditors for local municipalities
and asset appraisers under the Commercial Laws of Japan.

In order to become a Certified Public Tax Accountant, you must either pass the CPTA examination or be
exempted from such examination due to meeting certain conditions, or must be a lawyer or a certified
public accountant. CPTAs are obligated to register with the certified tax accountant roster managed by theJapan Federation of Certified Public Tax Accountants’ Associations. At the same time, they must join any
one of the certified public tax accountant associations located in fifteen regions in Japan.

CPTA offices may take the form of a personal CPTA office or a CPTA corporation. CPTAs in practice andtheir associates belong to the former, and partners of CPTAs’corporations and their associates belong to thelatter.

United Kingdom - Chartered Institute of Taxation: In the United Kingdom, no government legislation
exists for the regulation or licensing of individuals working in taxation business. Various professional
bodies exist which promote and encourage membership of individuals working in the taxation profession.
Amongst these organizations, the Chartered Institute of Taxation, which was founded in 1930, is theleading professional body in the United Kingdom concerned solely with taxation. The Institute received its
Royal Charter in 1994.

The main objective of the Chartered Institute of Taxation is the advancement of public education in, andthe promotion , study of the administration and practice of taxation. All members may use the title“Chartered Tax Adviser” when describing themselves. There are two classes of membership: Association
and Fellow (senior member).

Authorization as associate member is achieved by passing the Institute’s examination and acquiring thenecessary three years’ professional experience. Fellowship is attained by Associates through the
preparation of four theses of a required standard regarding tax administration, workplace ethics and othertopics. Currently, the Chartered Institute of Taxation has approximately 13,000 members working in theindustry, academia and the public sector and includes many of the United Kingdom’s leading taxation

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experts.

The Chartered Institute of Taxation is directed and managed by full-time employees working under the
direction of a secretary-general and a council made up of elected volunteers. The council works through anumber of committees, namely, the Technical, Education, Membership, Standards, and Treasurers, and the
Low Income Tax Reform Group.

Korea - Seoul Association of Certified Public Tax Accountants:

Korea’s Certified Public Tax

Accountants Law was enacted on September 9th, 1961 to allow taxpayers to protect their rights with theassistance of professionals.

CPTAs are able to carry out various tax related activities and services at the request of the taxpayer. For
example, CPTAS can file tax returns, act as agents for various applications and appeals (including legal
appeals, investigations requests and judgment requests), prepare tax adjustment calculations and other tax
related documentation, carry out bookkeeping on behalf of the client filing tax returns, give taxation advice
and consultation.

To become a CPTA, you must pass the national CPTA examination or be an attorney-at-law or a certified
public accountant. However, in January 2004, the law was changed such that only the persons who havepassed the CPTA examination are allowed to call themselves a CPTA. (Attorneys-at-law and certified
public accountants are still able to provide tax agent services, but they can no longer refer to themselves as
a CPTA.)

CPTAs may run their own business or may work for a corporation. While just one CPTA may run theirown business, five or more CPTAs are required to run a CPTA corporation (which is a limited company).
At least three of the CPTAs must be full time partners, while the other CPTAs may be assistants.

Germany - Chamber of Tax Advisers in Cologne: In Germany, the tax consultants profession isregulated by the law on tax consulting. Only tax consultants have the right to perform tax services asregulated by the law. Lawyers and certified accountants can also serve as tax consultants. Services which
may only be carried out by tax consultants include tax consulting, assistance with taxation-related matters,
bookkeeping, drawing up account statements, and representation before the Financial and Penal Courts for
affairs concerning taxes. Tax consultants play the same expert role with regard to tax as lawyers play withregard to the law. The status of the tax consultant is also protected by law. In Germany, tax consultants are
not allowed to be employed as tax consultants by corporations, or use their title in such circumstances.

To become a tax consultant, you must first have an undergraduate degree in economics or law, before
undergoing a certain period of practical training and then passing the tax consultants examination. (LongThe First International Metropolis CPTA Summit Symposium
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term employees of the national taxation authority are exempt from the examination.) Tax consultants must
purchase compulsory insurance to guard against claims for damages. They must also join the Tax
Chambers. Compliance with workplace obligations (being independent, taking responsibility, working
conscientiously and preserving confidentiality) is overseen by the local Tax Chambers.

Currently, there are 21 Tax Consulting Chambers in Germany (total membership is 73,000. Of these, theTax Chamber Cologne has 5,200 members). The Chambers appoint those who have passed the tax
consultants examination, and are also responsible for revoking the tax consultants’ qualification andaccrediting tax consultants corporations.

Although the German economy is currently in a downturn, German tax consultants are currently in a good
position in both administrative and economic terms. One of the reasons for this is that tax consultants areallowed to work as managerial and asset management consultants, and also as executors of wills. As
activities in these other areas expand, the number of tax consultants in Germany has been growing byaround 3% per year.

Chinese Certified Tax Agents Association: In November 1996, the Ministry of Personnel and the State
Administration of Taxation jointly issued the provisional regulations on Certified Tax Agents system,
marking the start of the systems operation in China.

To become a Certified Tax Agent, you must pass all five sections of the standardized national examination
held once a year - Tax Law I, Tax Law II, Finance and Accounting, Tax –related Laws, and Tax Agents
Practice - within three years. (The average pass rate for the last 6 years is 18%, with 56,483 people
receiving the qualification)Those who have passed the examination must register with the provincial
administration institute, stating whether or not they will practice tax business. Certified Tax Agents must be
affiliated to an office to carry out their work, and are not allowed to take on work on an individual basis. Asof the end of March 2004, there are 2,547 Certified Tax Agents agencies in China. Around 80% of thesetake the form of a limited liability agencies, while the remaining 20% are partnership agencies.

Certified Tax Agents are required to undergo training to ensure their knowledge is up-to-date and theirwork is of a high quality. Training is divided into that which requires the participant to leave theirworkplace for a certain period and that which is carried out while continuing work. Over 72 hours of
training must be completed each year, over 32 hours of which must be carried out away from the workplace.
The government administration and industry monitor Certified Tax Agents, while the Chinese Certified
Tax Agents’ Association and provincial association of certified tax agents also undertake self-regulatory
measures.

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Taxation Institute of Australia:

In Australia, only lawyers and registered tax agents are allowed to give

advice about tax. The majority of qualified persons engaged in tax-related work are accountants andlawyers. Accountants and lawyers may provide clients with tax compliance and advisory services either as
their sole service or as part of a range of services. There is currently no specialist recognition as a tax expert
for either accountants or lawyers. The Taxation Institute of Australia is involved in the education andtraining of tax professionals, but this does not include the accreditation of tax professionals.

Most universities have established a Master of Taxation course at a post-graduate level. Accountants andlawyers providing tax services tend to undertake a Master’s course after being in practice for at least five
years. Completion of a Master of Taxation course provides the holder with some recognition of their tax
expertise.

- CPTA summit rrently facing each country -Tokyo Certified Public Tax Accountants' Association: In Japan, efforts to further promote the electronic
tax filing and to expand the scope of free advice to taxpayers are underway centering on the introduction,from 2005, of consumption tax for low-revenue taxpayers. We are also expanding the participation of
Certified Public Tax Accountants as ‘Accounting Council’, as a reform of corporate legal structures isbeing carried out. Other issues include the promotion of training systems, managerial assistance for small
and medium sized business (including increased financing and the appropriate use of subsidies and grants).

Taxation Institute of Australia: In Australia, tax evasion and tax avoidance is a serious problem. In
response to this situation, the central government is moving to enact a new system of administrative
punishments and punishment regulations under civil penalty regime. These currently under debate and have
not yet been put into practice.

Recently, tax policy was passed from the jurisdiction of the Australia Taxation Office to the Treasury
Department. This measure is designed to facilitate the rapid and effective enactment of new legislation. The
Treasury Department is attempting to move towards to “principle based approach” to legislation. Detailed
practical provisions will be dealt and directed by the Australia Taxation Office by administrative processes.

In Australia, there is a significant difference between individual and corporate tax rates. The top marginal
rate for individuals is 47% plus a 1.5% Medicare levy. The company tax rate is 30%. The differential is thecause of significant problems in the tax system with individuals forming companies to attempt to access thelower corporate rate.

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Chinese Certified Tax Agents Association:

Our association is currently involved in the following

activities.
1) Increase public awareness of the profession through publicity activities
We are currently carrying out a publicity campaign through the media to increase awareness of the status
and work of certified tax agents with regards to the market economy and tax revenues. We also publish an
association newsletter and sponsor various meetings.

2) Theoretical research and exchange activities
As well as continuing investigation and research activities into important issues, we hold discussion
meetings of high-level with attendees who are directors of Certified Tax Agents’ Offices and other experts,
which will study the future of our industry, social issues and other important issues in order to improve ourindustry at both the practical and theoretical level.

3) Establishment and strengthening of professional systems.
With the cooperation of the Certified Tax Agents’ Administration Center of State Administration of
Taxation, legislation and regulations for the administration of the industry are being improved through thecompilation of publications including “Tax Agent Practice Rules”, “Work Draft for Income Tax Agent”
and “Provisional Regulations for Membership Registration”.

4) Personnel education activities
In order to improve the comprehensive quality of certified tax agents, we offer educational courses for
directors of certified tax agents’ offices as well as educational courses for other tax experts. Recently, we
held a national convention for certified tax agents’ training and education. We decided future policies fortraining and education based on the current status of education and training in the industry.

5) International exchange
In 2000, we signed a Friendly Agreement with the Korean Certified Public Tax Accountants Association.
Every year we arrange reciprocal exchange visits. We are also involved in exchange activities with Japan,
Australia and Hong Kong. In 2004, we joined the Asia Oceania Tax Consultants Association (AOTCA).

Germany - Chamber of Tax Advisers in Cologne: The largest issue which we are facing at the moment
is the 8th amendment to the tax consulting law. The major focus of these amendments is the legal status oftax advisors working within corporations. The amendments plan to permit persons who are employed byordinary profit-making corporations and have passed the tax consultants examination to practice their job,
as a tax consultant. In addition, a relaxation of regulations concerning currently prohibited activities,
including the management by tax consultants of their own and their family’s financial affairs, profit making
activities, service as a will executor, and insolvency administration, is currently under consideration.

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Korea - Seoul Association of Certified Public Tax Accountants: Our association is currently dealing
with the issues below.

1) Protecting taxpayers’ rights
We are currently filing tax returns on behalf of, and giving free advice to, very low income earners, thus
contributing to publicity for our organization and the protection of taxpayers’ rights.

2) Providing benefits to taxpayers
As part of our publicity activities, we have developed a program of video courses on tax, and are providing
this service in real time over the Internet. We also operate the compensation-for-damage-system for
taxpayers in the event of damages suffered as a result of professional negligence by a certified public tax
accountant.

3) Reform of unfair tax practices
We collect suggestions for improvement from taxpayers regarding the infringement of taxpayers’ rights andunfair taxation, and lobby the governmental tax authorities to implement improvements. In addition, wehold seminars and academic debates on the comparison of tax systems among developed countries. We
supply the information that we obtain through these forums to the governmental tax authorities in order topromote the revision of unfair taxation.

4) Research activities on taxation
We have established a research laboratory, and a tax library on taxation. In order to further stimulate
research activities, we publish research papers each year on a given topic.

5) Training and educational activities
We have established a tax training institute for the purpose of providing taxpayers with high quality
services. We carry out research and training activities for tax accountants running their own businesses, andfor those working at tax consultants’ offices which are members of the association.

United Kingdom - Chartered Institute of Taxation:

Our institute is currently dealing with thefollowing issues.

1) Education
Our revisions of the examination system are almost complete. The main objective is to make our
examination more relevant to those professionals who work in a wide range of specialist tax fields.

In

addition, we are working towards the continued development of the “Advanced Diploma in International
Tax” (the diploma system began in February 2003). We will provide more details about the diploma at
tomorrow’s summit.

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2) Technical
We are continuing to engage in consultations with the government regarding proposals for tax legislation
amendments. In particular, we are debating reviews of the Capital Gains Tax, individual taxpayers’
Residence and Domicile taxes, and proposed changes to the Taxation of Trusts.

3) Membership and standards
The introduction of new legislation with regard to Money Laundering and the Proceeds of Crime has amajor impact on our membership. In this regard, we are making thorough efforts to ensure the complianceof our members. In addition, as information technology continues to advance, we have Internet-based
services including an on-line forum which allows members to discuss areas of mutual interest in relation totaxation.

Low Income Tax Reform GroupIn order to ensure that the tax system fairly treats those of low incomes, we are continuing to makepetitions, etc., to the government.

- Regarding future issues -Tokyo Certified Public Tax Accountants' Association: As well as the issue of the acquisition of the rightto serve as proxy in taxation lawsuits, we also recognize the need to encourage Certified Public
Accountants to join Certified Public Tax Accountants Associations.

Korea - Seoul Association of Certified Public Tax Accountants: The issue is to revise the Certified
Public Tax Accountants Law in way which secure the right of serving as representatives in cases oftaxation lawsuit. We are also seeking to abolish the system by which persons who are not tax accountants
but hold other qualifications are automatically awarded tax accountants’ qualifications, as we believe that
this system weakens the tax accountants’ profession and confuses the public. (from 2004, only those whohave passed the Tax Accountants Examination are allowed to call themselves Certified Public Tax
Accountants.) , and distinguish tax accountants from holders of other qualifications, and be conducive tothe development of the profession.

Germany - Chamber of Tax Advisers in Cologne: In Europe, there are countries where the status of tax
professionals is protected by law (such as Germany) and where there is no such protection (such as theUnited Kingdom). However, the European Commission in Brussels views the tax accountants systems andregulations concerning fees of tax consultants to constitutes a monopoly, and is currently working towards
deregulation. However, on the other hand, in Eastern European countries there is a view that these systems
could be of benefit to strengthen their national finances. In Germany, bookkeepers and others are lobbying

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the government to try to expand their prescribed scope of business. The competition among various
professions for tax-related work is therefore an issue. Furthermore, we are tackling the issue of quality
control. Measures under consideration include external audits of training procedures and the ̌branding̍of giving tax consultants a furtheřquality stamp̍.

Chinese Certified Tax Agents Association: Future issues include profession legislation, administration of
trade self-discipline, credit constraction of CTA trade, getting support according to law from tax authorities,
enlarging the CTA business scope, and the research on the practice risk of CTA.

Taxation Institute of Australia: Currently, we are considering the awarding of an official title illustrating
expertise in taxation. Further, as a result of reforms to the tax system in recent years, there has been an
increase in the numbers of bookkeepers, or technicians, who are able to draw up tax returns for
self-assessment. However, many bookkeepers do not belong to any organization and are not generally
regulated. In response to this situation, the Taxation Institute of Australia is looking at establishing a new
type of membership, or establishing a subsidiary organization. Another issue we must face is the increasing
average age of our membership; we address it by placing more emphasis on publicity activities aimed atyounger generations.

United Kingdom - Chartered Institute of Taxation: In the United Kingdom, where there are no
regulations, laws or government sponsored qualifications regarding Chartered Tax Advisers, themaintenance of the quality of our membership is a very important issue. In addition, historically, the typicalcareer progression has seen professionals first become qualified as a lawyer or chartered accountant, before
going on to receive the Chartered Tax Advisor qualifications. However, recently, the number of persons
holding only the Chartered Tax Advisor qualification is increasing. Therefore, the Chartered Institute of
Taxation must ensure that its examinations respect both those who have already attained a professional
qualification in a tax related area and also those whose only specialty is taxation, or a particular aspect oftaxation.

Our Institute is also active in the formulation of tax legislation, in consultation with the government. In
particular, the “Working Together” program aims to encourage discussion between Chartered Tax
Accountants and local tax departments to achieve better working practices.

In the field of international cooperation, we have contributed to the development of international
professionals through the establishment of the Advanced Diploma in International Taxation. We believethat international summits such as this one are very important for the purpose of information exchange.

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5. Question and Answer Session
Question (Tokyo Certified Public Tax Accountants' Association - Ogikubo Branch): A question for
the Taxation Institute of Australia. You mentioned that the complexity of the tax system and the possibilityof an extension to the filing period are two of the reasons why the ratio of taxpayers using the services of aregistered tax agent is high. Are there any other reasons? Is there a key, through publicity and othermethods, to raise public perceptions of the profession?

Taxation Institute of Australia: The collection of taxes at source is also the cause of a high percentage ofindividuals using the services of a registered tax agent. Other reasons include the system which guarantees
that refunds will be received within seven days if you use the services of a registered tax agent, and thesituation in which national taxation authorities must not give free tax advice to taxpayers.

If Japan is considering the smooth introduction of electronic tax return filing, it would be effective to
inform the tax authorities about the benefits of the system (a reduction in paperwork and other factors.)

Question (Tokyo Certified Public Tax Accountants' Association - Kanda Branch): a Question for the
Chamber of Tax Advisers in Cologne. You mentioned that tax authorities determine the amount of tax
payable. Shouldn’t the tax amount be calculated by the taxpayer?
(Comment from the Moderator): Please understand that in Germany, it is only in the case of value added
tax that the tax authorities determine the taxable amount. As we do not have much time we will move onto
the next question.

Question (Kanda Branch): A question for the Seoul Association of Certified Public Tax Accountants.
You mentioned that in Korea, taxpayers identification numbers are used to administer tax obligations.
Japan is also considering the introduction of such a system but there are concerns about its effect on
economic transactions and also about privacy protection. How are these issues being dealt with?

Seoul Association of Certified Public Tax Accountants: As a general rule, information cannot be madepublic without the consent of the taxpayer, although there have been some cases where this has happened.
As long as the person whose information has been released does not feel embarrassed, then most people
consider that it is not a big problem.

Question (Tokyo-Chiho Certified Public Tax Accountants' Association): A question for the Chamberor Tax Advisors in Cologne. Is it the case that in Germany, if you are working for a private corporation, theTax Consultant’s Law does not allow you to register as a Tax Consultant?

The First International Metropolis CPTA Summit Symposium
16th June 2004

Chamber or Tax Advisors in Cologne: If you are working for a private corporation, you are not allowed
to call yourself a Tax Consultant. However, currently we are lobbying to permit such activities under the
8th amendment to the Tax Consultant’s Law.

Question (Tokyo Certified Public Tax Accountants' Association - Tachikawa Branch): A question for
the Chinese Certified Tax Agents Association. The Tokyo Certified Public Tax Accountants' Association
holds 11 board meetings a year and ensures that it is run democratically. How do you ensure that the
Chinese Certified Tax Agents Association is run democratically when the board only meets once a year?

Chinese Certified Tax Agents Association: We are able to ensure that the association is run
democratically by holding regional meetings frequently. As China is such a large country, and has many
provinces, it takes two months to prepare for a board meeting. Budget consideration also influences theboard’s decision to meet only once a year.

6. Closing Remarks(Mr. Mizoe, Vice President, Tokyo Certified Public Tax Accountants' Association)

Today, we have heard from tax professionals from the six countries invited to participate in this meeting,
and we have been able to understand the characteristics of and differences between the tax systems in our
various countries. Here in Japan, I am sure that this information will be conducive to the continued
development of the systems for tax professionals. I also think it is meaningful that we have achieved somecommon perceptions regarding systems for tax accountants and the future of the profession. I would like tothank all of the delegates for their participation.
̪No.of participants in the Summit Symposium : Approximately 200ᐔᚑ㧝㧢ᐕ㧢᦬㧝㧢ᣣ㧔᳓㧕  ᣈ 㧦 ᣿ ᴦ ⸥ ᔨ 㙚ን ჻ ߩ 㑆 㧔 㧝 㧕   ╙䋱࿁࿖㓙ㇺᏒ⒢ℂ჻䉰䊚䉾䊃䊶䉡䉢䊦䉦䊛䊌䊷䊁䉞䊷䊒䊨䉫䊤䊛㩷มળ ၳሶ࿖㓙ㇱ೽ㇱ㐳                              ⍾ሶ೙ᐲㇱ㐳㧝㧚਄ᣇ⥰ศ᧛ᵹ‫ޟ‬ፉߩජᱦ‫ޠ‬㧞㧚㐿ળߩߎߣ߫  ㎨ ↰ ೽ળ㐳㧟㧚ળ㐳᜿ᜦ    ㊄ ሶ ળ 㐳㧠㧚ෳട࿅૕ઍ⴫⠪᜿ᜦ    ࠝ࡯ࠬ࠻࡜࡝ࠕ⒅⒢දળ೨ળ㐳  ࠡ࡞࡮࡝࡯ࡧࠖ࡯᳁    ਛ࿖ᵈౠ⒢ോᏧදળ೽ળ㐳    ⿬ ᙬမ᳁࠼ࠗ࠷࡮ࠤ࡞ࡦ⒢ℂ჻ળળ㐳   ࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚ᳁
㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળળ㐳   ቡ ⨗㆐᳁ࠗࠡ࡝഼ࠬ⸵⒢ോදળળ㐳    ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯᳁
㧡㧚ੇ᧰    ⊕ ੗ ኾോℂ੐㧢㧚ᙣ⺣㧔ℙ‫ޔ‬ዤ౎ߩṶᄼ฽߻㧕         㧣㧚⸥ᔨຠߩ⿅๒㊄ ሶ ળ 㐳 㧤㧚㐽ળߩߎߣ߫

㊄੗Ⴆኾോℂ੐ 

●΍ηΛΠȆ;Ϳσ΃θΩȜΞͻȜ㧔2004ᐕ6᦬16ᣣ㧕᣿ᴦ⸥ᔨ㙚‫ޟ‬ን჻ߩ㑆㧝‫ޠ‬―

●サミット・フェアウェルディナー㧔2004ᐕ6᦬17ᣣ㧕ᣂኋ‫ޟ‬ค‫ޠ⧞ޘ‬ࣩ಴୕ྩ੤ণख़ང࿚
‫࠻࠶ࡒࠨޓ‬ෳട࿅૕ઍ⴫⠪╬ߪᐔᚑᐕ᦬ᣣඦᓟᤨࠃࠅᤨ㧔೎⚕ᣣ⒟⴫ࠍෳᾖ㧕߹ߢ‫ޔ‬㤕↸⒢ോ⟑ࠍⷞኤ⸰໧ߒߚ‫ޕ‬㤕↸⒢ോ⟑ߢߪ‫ޔ‬ᰴߩᣇ‫ߦޘ‬ኻᔕߒߡ㗂޿ߚ‫ޕ‬
᧲੩࿖⒢ዪ

✚ോㇱ✚ോ⺖㐳ਛጊ 㓉੺ Ლ

㤕↸⒢ോ⟑

⟑㐳

਄᧛ ାᒾ Ლห೽⟑㐳ᄢ㊁ ᱞᴦ Ლห೽⟑㐳㚍㠽  ᱞ Ლห೽⟑㐳ᴒ↰ ೋ⟤ Ლห✚ോ⺖㐳

㋈ᧁ ᷡቁ Ლห✚ോ⺖㐳⵬૒㕍ᧁ ๺ᓼ Ლ
当日対応して頂いた税務当局の方々‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬ࡃࠬߢ೔⌕ᓟ‫⸥ޔ‬ᔨ᠟ᓇ‫ޔ‬ฬೝ੤឵ߩ޽ߣ㤕↸⒢ോ⟑ળ⼏ቶߦ߅޿ߡ‫ޔ‬ห⟑㋈ᧁ✚ോ⺖㐳ߩมળㅴⴕߦࠃࠅ‫ᦨޔ‬ೋߦ᧲੩࿖⒢ዪਛጊ✚ോ⺖㐳߆ࠄ‫ޟ‬ᄙᢙߩ⸒⺆ߢหᤨㅢ⸶߇ߥߐࠇࠆળ⼏ߪೋ߼ߡߢ‫ߥ߁ࠃߩߤޔ‬ౝኈߦߥࠆ߆ࠊ߆ࠅ߹ߖࠎ߇‫ߡߞߣߦࠎߐ⊝ޔ‬ᓟ‫ߥ⋉᦭ߢ߹ޘ‬ળ⼏ߣߥࠆࠃ߁
ߦᔃ߆ࠄᏗᦸߒ߹ߔ‫ߩߣޠޕ‬᜿ᜦ߇޽ߞߚ‫ߡ޿⛯ޕ‬㤕↸⒢ോ⟑਄᧛⟑㐳߆ࠄ‫ޔ‬‫╙ޟ‬㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻߇ᚑഞ⵰ߦ⚳ࠊࠅ‫ޔ‬ᔃ߆ࠄ߅ᘮ߮↳ߒ਄ߍ߹ߔ‫ޕ‬࿖ߪߘࠇߙࠇ㆑޿߹ߔߌࠇߤ߽‫ޔ‬⒢ߣ޿߁౒ㅢߩ઀੐ߦ៤ࠊߞߡ߅ࠅ‫ޔ‬ᭂ߼ߡᷓ޿ⷫㄭᗵࠍ߽ߞߡ߅ࠅ߹ߔ‫ᧄޕ‬ᣣߪ㒢ࠄࠇߚᤨ㑆ߢߔ߇‫ⷞߩߎޔ‬ኤ߇⊝᭽ߩ઀੐ߦዋߒߢ߽ᓎߦߚߡࠇ߫ᐘ޿ߣሽߓ߹ߔ‫ߩߣޠޕ‬᜿ᜦ߇޽ߞߚ‫ޕ‬‫ޓ‬ᰴߦ᧲੩࿖⒢ዪਛጊ✚ോ⺖㐳ࠃࠅ‫᧲ޔ‬੩࿖⒢ዪߩᯏ᭴‫᧲ޔ‬੩࿖⒢ዪ▤ౝߩ⚊⒢⠪ߩផ⒖‫ޔ‬⒢෼
╬ߩ᭎ⷐߩ⺑᣿߇޽ࠅ‫ߡ޿⛯ޔ‬਄᧛⟑㐳ࠃࠅ‫ޔ‬㤕↸⒢ോ⟑ߩ᭎ᴫ‫ޔ‬ᯏ᭴‫↳ޔ‬๔⁁ᴫ╬ߩ⺑᣿‫ߐޔ‬ࠄߦ㧢᦬㧝ᣣ߆ࠄᆎ߹ߞߚ㔚ሶ↳๔‫ޔ‬㔚ሶ⚊⒢╬ߦߟ޿ߡߩ⺑᣿߇޽ߞߚ‫ޕ‬‫ޓ‬ᒁ߈⛯߈ᗧ⷗੤឵ߩᤨ㑆ߦ⒖ࠅ‫࡜࠻ࠬ࡯ࠝޔ‬࡝ࠕ⒅⒢දળߩࠡ࡞࡮࡝࡯ࡧࠖ࡯೨ળ㐳߆ࠄࠝ࡯ࠬ࠻࡜࡝ࠕߢߪ㔚ሶ↳๔ࠍⴕ߁⠪ߪ‫ޔ‬୘ੱߩ႐ว⚂㧑ߦ਄ࠆߎߣ߇ႎ๔ߐࠇߚ‫ޕ‬ਛ࿖ᵈౠ⒢ോᏧදળߩ⿬ᙬမ೽ળ㐳߆ࠄߪ‫ޔ‬⒢ℂ჻ߩ⒢ോઍℂߩᲧ₸ߦߟ޿ߡߩ⾰໧߇޽ࠅ‫ޔ‬ᴺੱߩ႐วߪ⚂ഀ߆ࠄഀߩ㑐ਈ₸߇޽ࠆߣߩ࿁╵߇޽ߞߚ‫࡞࠙࠰ޕ‬࿾ᣇ⒢ോ჻ળߩቡ!㆐ળ㐳߆ࠄߪ‫ޔ‬ᣣᧄߢߩ⒢ോ⺞ᩏᲧ₸߇⚂㧑ߢ޽ࠆߩߦ
ኻߒ‫ޔ‬㖧࿖ߢߩ⒢ോ⺞ᩏᲧ₸ߪ㧑߆ࠄ‫ޓޓ‬

熱心に説明を聞く参加団体の方々‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬㧑ߢ‫ޔ‬ᣣᧄߦᲧߴߡ߆ߥࠅૐ޿ߣ޿߁ႎ๔߇޽
ߞߚ‫ࡦ࡞ࠤޕ‬⒢ℂ჻ળߩࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚળ㐳߆ࠄߪ‫ޔ੹ޔߪߢ࠷ࠗ࠼ޔ‬⒢ോ⸷⸩ߩઙᢙ߇㕖Ᏹߦᄙߊߡ࿎ߞߡ޿ࠆ߇‫ޔ‬ᣣᧄߩਇ᦯↳┙ߡߩઙᢙߪߤߩߊࠄ޿߆ߣߩ⾰໧߇޽ߞߚ‫ޕ‬ᣣᧄో࿖ߢ‫ޔ‬ਇ᦯↳┙ߡઙᢙ߇ઙ‫ޔ‬⒢ോ⸷⸩ߦ⥋ࠆߩ߇ઙߣߩ࿁╵߇޽ࠅ‫ࠣޔ‬―࡜࡯ࡈࠚળ㐳ߪ‫ޔ‬‫ߩߘޟ‬ᢙሼߢ޽ࠇ߫‫ߜߚ⑳ޔ‬ߪᧄᒰߦᐘߖߢ޽ࠆ‫ߩߣޠޕ‬ᗵᗐࠍㅀߴߚ‫ޕ‬㧔ෳ⠨㧦ᐕߦ‫᧲ޔ‬੩⒢ℂ჻ળ߇ࠤ࡞ࡦ⽷᡽ⵙ್ᚲࠍⷞኤߒߚ㓙ߦુߞߚห⽷᡽ⵙ್ᚲߩ⸷⸩
ಣℂ⁁ᴫߪ‫ޔ‬ᐕߢઙ‫ޔ‬ᰴᐕᐲ➅⿧ઙᢙઙߢ޽ࠅ‫ో࠷ࠗ࠼ޔ‬૕ߢߪ⸷⸩ᢙ߇
ઙߢ޽ࠆ‫ޕ‬㧕߹ߚ‫ࠬ࡝ࠡࠗޔ‬഼⸵⒢ോද
ળળ㐳ߩ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯ળ㐳ߪ‫ޔ‬ᄙ࿖㑆ߦ
ਗ਼ࠆ⒅⒢࿁ㆱⴕὑߦኻߒߡߩ⺖⒢ᐡߩ⾗ᢱ෼
真剣に聞くソウル地方税務士会の宋会長（左３番目）‫ޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓޓ‬㓸ࠍ฽߼ߚኻᔕߦ㑐ᔃ߇޽ࠆߣߩᗵᗐࠍㅀߴߚ‫ޕ‬ߘߩᓟෳട⠪ߪ⒢ോ⟑ౝߩ⷗ቇࠍⴕ޿‫ޔ‬ታ㓙ߦฦ⒳↳๔ᦠ‫⚊ޔ‬ઃᦠ‫ޔ‬ዯ಴ᦠ╬ࠍ૶޿‫ޔ‬⒢ോ⟑ౝߢߩ઀੐ߩౝኈ߿‫ޔ‬૞ᬺߩᵹࠇߩ⺑᣿ࠍ⚦߆ߊ⡞ߊߎߣ߇ߢ߈ߚ‫ޕ‬‫ޓ‬⒢ോ⟑ౝߩ⷗ቇߩᓟળ⼏ቶߦᚯࠅ‫ޔ‬਄᧛⟑㐳ࠃࠅ‫ޟޔ‬⍴޿ᤨ㑆ߩਛߢలಽߥ⺑᣿߇ߢ߈ߥ߆ߞ
ߚߩߢߪߥ޿߆ߥߣ޿߁ᕁ޿߽޽ࠅ߹ߔ߇‫ߘޔ‬ߩὐߪߏኈ⿔㗂߈ߚ޿ߣᕁ޿߹ߔ‫ޕ‬ᤚ㕖‫ޔ‬࿖ߦᏫࠄࠇߡ߽‫ޔ‬ర᳇ߢᓮᵴべߐࠇࠆߎߣࠍ␨ࠅ߹
ߔ‫ߩߣޠޕ‬᜿ᜦ߇޽ߞߚ‫ޕ‬‫ᦨޓ‬ᓟߦጊญ࿖㓙ㇱ೽ㇱ㐳ࠃࠅ‫ޔ‬‫ߥ߁ࠃߩߎޟ‬ⷞኤߩᯏળࠍ⸳ߌߡ㗂޿ߚ᧲੩࿖⒢ዪਛጊ✚ോ⺖㐳‫ޔ‬㤕↸⒢ോ⟑਄᧛⟑㐳ઁ㑐ଥ⠪ߩᣇ‫ߦޘ‬ᗵ⻢⥌ߒ߹ߔ‫ޕ‬‫ߩߣޠ‬᜿ᜦ߇޽ࠅ‫࠻࠶ࡒࠨޔ‬ෳട࿅૕ઍ⴫⠪╬ߩ㤕↸⒢ോ⟑ߩⷞኤ⸰໧ߪ⚳ੌߒߚ‫੹ޕ‬࿁ߩⷞኤߪ‫ޔ‬⍴޿ᤨ㑆ߢߪ޽ߞߚ߇ࠨࡒ
࠶࠻ෳട࿅૕ઍ⴫⠪╬ߦߣߞߡᣣᧄߩ⒢ോⴕ᡽

オーストラリア租税協会のギル・リーヴィー会長（左から２番目）

ߩౝኈࠍ‫ౕޔ‬૕⊛ߦࠊ߆ࠅ߿ߔߊ⡼ߢᗵߓࠆߎߣ߇ߢ߈ߚ᦭ᗧ⟵ߥᤨ㑆ߢ޽ߞߚ‫ޕ‬‫੹ޔ߅ߥޓ‬࿁ᕆߥ↳ߒ಴ߦ߽߆߆ࠊࠄߕ‫ޔ‬ᔟߊࠨࡒ࠶࠻ෳ
ട࿅૕ߩ⸰໧ࠍฃߌ౉ࠇߡ㗂߈߹ߒߚ᧲੩࿖⒢ዪ෸߮㤕↸⒢ോ⟑ߦኻߒෘߊᓮ␞↳ߒ਄ߍ߹ߔ‫ޕ‬‫ޓ‬‫ޓޓޓޓޓޓޓޓޓޓޓޓޓ‬㧔࿖㓙ㇱᆔຬ࡮દ᧲‫ޓ‬᥍ବ㧕

説明を聞くケルン税理士会のグラーフェ会長（右）٬‫ٸ‬ˑώ࣭͈୕ၑআ͈ࣩٛ಴୕ྩ੤ང࿚඾೾ນġ٤ ᐔᚑ㧝㧢ᐕ㧢᦬㧝㧣ᣣ㧔ᧁ㧕ᤨ  㑆ౝ ኈ ╬႐ ᚲ಴ Ꮸ ⠪ ╬ 


⟑೔⌕

14:00

₵㑐

ާ߅ㄫ߃㧦⟑✚ോ⺖㐳ި

14:00 㨪 14:10

10 ಽ

14:10 㨪 14:40

30 ಽ

ฬೝ੤឵

⟑㐳޽޿ߐߟ
ዪ⟑᭎ᴫ⺑᣿

2 㓏 ળ⼏ቶ

2 㓏 ળ⼏ቶ٤ ⟑㐳࡮೽⟑㐳࡮✚ോ⺖㐳٤ ਛጊ✚ോ⺖㐳㧔᧲੩࿖⒢ዪ㧕٤ ⟑㐳࡮೽⟑㐳࡮✚ോ⺖㐳٤ ਛጊ✚ോ⺖㐳٤ ⟑㐳࡮೽⟑㐳࡮✚ോ⺖㐳٤ ਛጊ✚ോ⺖㐳

14:40 㨪 15:20

40 ಽ

⾰⇼ᔕ╵

2 㓏 ળ⼏ቶ‫ޣ‬ෳട࿅૕ߩᣇߩ㑐ᔃ੐㗄‫ޤ‬࡮ ᣣᧄߩ⒢ോᯏ᭴࡮ ⃻႐․᦭ߩ໧㗴ὐਛጊ✚ോ⺖㐳⟑಴⊒㧔᧲੩⒢ℂ჻ળቯᦼ✚ળ߳㧕

15:20
15:20 㨪 15:40

20 ಽ

⟑ౝ᩺ౝ

੐ോቶ

㨇᩺ౝ㧦✚ോ⺖㐳㨉

15:40 㨪 15:45

5ಽᙣ⺣

2 㓏 ળ⼏ቶ٤ ⟑㐳࡮೽⟑㐳࡮✚ോ⺖㐳


15:45

⟑಴⊒

㨇߅⷗ㅍࠅ㧦⟑✚ോ⺖㐳㨉٤‫⷗ޓ‬ቇ⠪ߩੱᢙ╬‫ ޓޓ‬ฬ‫⒅ࠕ࡝࡜࠻ࠬ࡯ࠝޓ‬⒢දળ‫ޓ‬㧞ฬ‫ޓޓޓ‬ਛ࿖ᵈౠ⒢ോᏧදળ‫ޓޓޓ‬㧟ฬ‫ࡦ࡞ࠤ࡮࠷ࠗ࠼ޓޓޓ‬⒢ℂ჻ળ‫ޓ‬㧞ฬ‫ޓޓޓ‬㖧࿖࠰࠙࡞࿾ᣇ⒢ോ჻ળ‫ޓ‬㧞ฬ‫ࠬ࡝ࠡࠗޓޓޓ‬഼⸵⒢ോදળ‫ޓޓ‬㧞ฬ‫᧲ઁߩߘޓޓޓ‬੩⒢ℂ჻ળᜂᒰ⠪෸߮ㅢ⸶
税務署内見学風景●東京税理士会定期総会懇親会㧔2004ᐕ㧢᦬17ᣣ㧕ᣂኋ੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲ࠦࡦࠦ࡯࠼ࡏ࡯࡞࡞࡯ࡓ

参 考 資 料
・各国事前準備資料 ・・・・・・・・・・・・・・・・・・・・・・・・ 135
東京税理士会（日本語及び英語）
・・・・・・・・・・・・・・・・・・ 135
オーストラリア租税協会（日本語及び英語）・・・・・・・・・・・・・ 144
中国注冊税務師協会（日本語、英語及び中国語）・・・・・・・・・・・ 154
ドイツ・ケルン税理士会（日本語、英語及びドイツ語）
・・・・・・・・ 174
韓国ソウル地方税務士会（日本語、英語及び韓国語）
・・・・・・・・・ 184
イギリス勅許税務協会（日本語及び英語）・・・・・・・・・・・・・・ 199
・各国事前準備の資料の要旨・・・・・・・・・・・・・・・・・・・・ 211
・比較表（税務専門家制度、税制、税目の日本語及び英語）
・・・・・・・ 217
・会報記事・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 223
・運営スケジュール
6/16（水）スケジュール（日本語及び英語）
・・・・・・・・・・・・・ 240
6/17（木）スケジュール（日本語及び英語）
・・・・・・・・・・・・・ 242
・6/16（水）及び 6/17（木）ステージレイアウト（日本語及び英語）
・・・ 244
・協力団体業務案内紹介・・・・・・・・・・・・・・・・・・・・・・ 248

第１回国際都市税理士サミット事前準備資料【東京税理士会】〜テーマ１〜
日本の税制の特徴
・申告納税制度：我が国の税額確定方式は、固定資産税等の一部の地方税を除き原則として申告納税方式が採用されています。
・青色申告制度：納税者自身による正確な帳簿記載を条件に、所得の特別控除とか理由の付記無く税務当局より更正されないといった課税上の特典を付与した制度が青色申告制
度です。
・年末調整制度：個人の給与所得者の大部分が対象で、雇用主が被雇用者に代わって各人の年間所得を計算し毎年末に税額を精算する我が国独特の制度です。
・納税者番号制度：かねてからその導入が検討されていますが、個人のプライバシー保護との兼ね合いのため現在のところ未整備です。
・立証責任：税務訴訟における立証責任はアメリカやイギリスと異なり納税者側ではなく一般的に税務当局にあります。

日本の税務専門家制度の概要
・税理士法の存在：職業法としての原型は、1942 年制定の「税務代理士法」です。
現在の「税理士法」は 1951 年に制定され、数次の改訂を経て今日に至っています。
・税理士業務と独占：税務代理、税務書類の作成、税務相談は税理士の無償独占業務です。
その他、財務書類の作成、記帳代行、裁判所での補佐人、地方公共団体の外部監査人、商法による財産評価人等が税理士としてできる業務です。
・税理士の資格要件：税理士となれる者は、第一に国家試験である税理士試験に合格した者、第二に一定の要件により税理士試験を免除された者、そして第三に弁護士と公認会計士です。
・登録と所属：税理士は日本税理士会連合会が備える税理士名簿に登録するとともに、
全国 15 の地域にある税理士会のいずれかに加入する義務があります。
・税理士事務所の形態：事務所の形態は、個人事務所と税理士法人です。個人事務所には開業税理士とその補助税理士が所属し、税理士法人には社員税理士とその補助税理士が所属しています。

〜テーマ２〜
東京税理士会が現在特に取り組んでいるテーマ
・電子申告への対応：丁度本年６月から全国導入された電子申告に対し、IC カードの全会員取得に向け広報活動を実施しています。これからも電子申告と電子納税に全力で取り組みます。
・納税者への無料税務援助：消費税法改正にともなう課税事業者増大への対応が急務となっています。また、年金所得者や給与所得者等の申告支援も行っています。
・企業法制改革への対応：中小企業の財務諸表に対する税理士の作成証明ないし関与証
明の添付制度を検討しています。さらに最近制定された中小企業会計基準および同
チェックマニュアルの活用を考えています。
・研修制度の普及：改正税理士法に基づく年３６時間研修の全員達成に向けての PR を展開中です。また、18,000 名の会員への十分な研修機会の供給に全力で取り組んでいます。
・中小企業者への経営支援：特に中小企業金融政策への積極的な対応を行っています。
さらに種々の中小企業活性化策への協力も行っています。

今後の課題
・税理士の認知度アップ：納税者への支援活動の拡充や、支援組織の再編成と電車やバスを利用した広告などにより国民への税理士の認知度アップを図ります。
・補佐人制度の充実：現在５校の大学院と実施している提携研修の拡大を行うとともに、これらの大学院を修了した会員の知識や経験を大いに活用したいと考えています。
・研修制度の充実：有効で十分な研修機会を供給するため、インターネット研修の普及を実施中です。また、研修の義務化とそれに伴う資格更新制度も今後の課題です。
・税理士法の改正：税理士の資格要件からの公認会計士の除外や、税務訴訟代理権の獲得、さらには税理士会の自治権の確立などが改正のテーマになると考えます。

〜テーマ３〜
税務専門家制度の将来展望
・税務専門家制度の PR：現在では、世界の１/３の人口を有する国に税務専門家制度があります。今後ますます税務専門家の存在感の向上と、税務専門家制度の有用性についてのアピールが必要と考えます。
・税理士法の制定・改正：税理士法の制定や改正により、税理士制度と税理士の法的地位の強化を図るとともに、他業種からの税務業務への不当な参入を防止する必要があります。
・業際問題の解決：弁護士や公認会計士といった隣接士業との住み分け、特に税務と監査の分離問題の解決が急がれます。
・税理士の社会的地位の向上：研修と更新による税理士の質の維持向上、また税務専門家
団体にふさわしい社会的貢献活動への取り組みと PR により税理士の社会的地位の向上が望まれます。

国際的連携への希望
・相互理解と尊重：一層の情報交換や資料の相互提供、さらには視察団や研修生の派遣や受入れが必要と考えます。またその際に、各国そして各団体の制度をお互いが尊重し合うことが大切と考えます。
・相互支援制度：国際的な税務業務を行ううえで、各国の税務専門家を紹介し合うルート
や、サポートデスクの開設が望まれます。
・パンフレットの作成：各国の税制や税務専門家制度の概要をまとめたパンフレットの作成と各国の税務当局等への配布も有効な手段と考えます。
・国際会議の定期的開催：今回のような会議やシンポジウムの定期的な開催、そして合意を得ながらの参加メンバーの拡大も必要と思います。
・税理士制度の世界的普及：ヨーロッパ、アジア、オセアニアにおける今回参加各国の隣接あるいは関連諸国への税理士制度の普及に努力しようではありませんか。

Abstract１＜Characteristics of their own country’s tax system and an overview ofsystems for tax professionals>
Characteristics of Japan’s tax system•

Self-tax assessment system
In principle, the self-tax assessment system is used in Japan to determine theamount of tax, with the exception of certain local taxes such as property tax.

•

Filing of blue returns for income tax system
The system of filing blue returns for income tax provides taxation benefits such as
special income deductions and the authorities not correcting the taxation amount
filed without issuing appended notes, provided the taxpayers had made honest andaccurate entries in their books by themselves.

•

Year-end tax adjustment system
This is a system unique to Japan targeting a majority of individuals receiving
employment incomes. Under this system, employers calculate the employees’
individual annual income on their behalf, and settle the tax amounts at the end ofeach year.

•

Taxpayer identification number system
Introduction of this system has been studied for some time. It has yet to be
implemented, however, in view of the issue of protecting personal privacy.

•

Burden of proof
In Japan, unlike in the US or the UK, the burden of proof in tax-related lawsuits
generally rests with the taxation authorities, not with the taxpayers.

Overview of Japan’s systems for tax professionals•

The presence of the Certified Public Tax Accountant (CPTA) Law
The prototype for the law, as an occupational law, was the Tax Practitioners Law
enacted in 1942. The current CPTA Law was first enacted in 1951 and subsequently
underwent a number of revisions to become what it is today.

•

Duties of CPTAs and their monopoly
Tax agency business, preparation of tax documents and tax consultation are theexclusive duties of CPTAs. And in Japan, a person not qualified as a CPTA isprohibited by law from engaging in these duties even if they are provided free ofcharge. Other activities that CPTAs are allowed to carry out include the preparingof financial documents, keeping accounting books, as well as serving as assistants
in tax litigations, external auditors for local municipalities, and asset appraisers
under commercial laws.
•

Qualification requirements for CPTA
Those who shall be qualified as a CPTA are, first, a person who has passed the
CPTA examination which is a national examination; second, a person who is
exempted from the CPTA examination according to set requirements; and third, an
attorney-at-law and a certified public accountant.

•

Registration and affiliation
CPTAs are obligated to register with the CPTA roster managed by the Japan
Federation of CPTAs’ Association. At the same time, they must join any one of theregional CPTAs’ associations located in fifteen regions in Japan.

•

Format of CPTA offices
The offices may take the form of a personal CPTA office or a CPTAs’ corporation.
CPTAs and their associates belong to the former, and partners of CPTAs’
corporations and their associates belong to the latter.

Abstract 2 <Themes that your organization is currently working especially on, as well as
future tasks>
Themes the Tokyo CPTAs’ Association is currently focusing on•

Coping with the electronic tax filing system
The electronic tax filing system, or e-tax, will be implemented on a nationwide
basis beginning June 2004. We are currently conducting PR activities to enroll all
Integrated Circuit (IC) cardholders. We will continue to make all-out efforts tofurther promote the electronic tax filing and payment programs.

•

Free tax assistance to taxpayers
As a result of the planned revision of the Consumption Tax Law, the number ofenterprises that will be taxed will increase sharply. We must urgently deal with thisissue. We also provide tax filing assistance to pensioners and employee income
earners.

•

Coping with the reform of enterprise laws
We are examining a system of attaching a written document to financial statementsof small- to medium-scale enterprises (SMEs), proving that a CPTA had drawn up,
or was involved in drawing up, such statements. We are also considering thepossibility of making use of the SMEs’ accounting standard (which was recently
established) and the relevant checking manual.

•

Spread of training programs
A publicity campaign is currently under way to encourage all CPTAs to undergo
training programs for 36 hours each year, stipulated under the revised CPTA Law.
We are also making all-out efforts to provide our 18,000 members with sufficienttraining opportunities.

•

Managerial assistance to SMEs
We are dealing especially actively with financial policies targeting SMEs. We also
cooperate in a variety of programs aimed at reinvigorating these SMEs.

Future challenges•

Making CPTAs better known
We will increase the public recognition of CPTAs by providing increased assistanceto taxpayers, reorganizing the support organizations, and placing advertisements inrailway trains and buses.
•

Enhancement of the assistance in tax litigations system
We will expand our training programs that are currently being conducted incollaboration with five graduate schools. At the same time, we hope to makemaximum use of the knowledge and experience of those members who hadcompleted these graduate school courses.

•

Improvement of training systems
To provide effective and extensive training opportunities, we are currently
promoting the spread of Internet training programs. Our future challenges include
making training mandatory and establishing a certification updating system that
goes hand-in-hand with such training programs.

•

Revision of the CPTA Law
Issues for possible revisions may include the elimination of certified public
accountants from qualification requirements for becoming a CPTA, the acquisitionof the right to serve as proxy in taxation lawsuits, and the establishment ofautonomy of the CPTAs’ associations.

Abstract3 ＜ Future outlook of systems for tax professionals and hopes forinternational collaborations＞
Future outlooks of systems for tax professionals•

Publicizing the tax specialist system
At present, countries having one-third of the world’s population have a tax
specialist system in place. We need to further increase the presence of tax
specialists and promote the importance and usefulness of the tax specialist system.

•

Enactment and revision of the CPTA Law
We must strengthen the legal positioning of the CPTA system and CPTAs byenacting and/or revising the CPTA Law. At the same time, we must prevent othertypes of business from unjustly entering the tax business sector.

•

Solving of problems related to the entry of attorneys-at-law, certified public
accountants and other qualified individuals into the tax business sector
We are urgently called on to establish a solid division of labor system withattorneys-at-law and certified public accountants which comprise “adjacent”
business categories to CPTAs. Solving the problem related to the separation of tax
affairs and auditing operations, in particular, is urgently being called for.

•

Improvement of the social status of CPTAs
The social status of CPTAs must be raised by maintaining and raising the quality of
CPTAs through training and certification updating, as well as through carrying out
social contribution and PR activities in ways suited to a tax specialist organization.

Hopes for international partnerships and collaborations•

Mutual understanding and respect
We must further promote the exchange of information and mutual provision ofmaterials, as well as the increased dispatching and accommodation of inspection
missions and trainees. In so doing, we feel it important that we mutually respect
other country’s and other organization’s systems and programs.

•

Mutual support system
In carrying out international tax operations, we feel it vital that a channel and a
support desk be established to mutually introduce tax specialists in various

countries.
•

Preparation of brochures
We believe that creating a brochure that provides an overview of various countries’
tax as well as tax specialist systems, and distributing it to taxation authorities invarious countries are also effective.

•

Holding of international conferences on a regular basis
We also feel it necessary to periodically hold conferences and symposiums such as
this, and to increase participating members while obtaining the consent of existing
members.

•

Promotion of the CPTA system on a global scale
We encourage everyone to work together to promote the CPTA system in countries
that adjoin, or are related to, the countries in Europe, Asia, and Oceania that took
part in this summit.

【オーストラリア租税協会】〜テーマ１〜
オーストラリアの税制の特徴
オーストラリアでは、税は 3 段階の行政組織のすべてにおいて徴収されます。
１）連邦政府−所得税、GST
２）州政府−印紙税、土地税、給与税
３）地方自治体−固定資産税
所得税制の主な特徴
１．税法の管理はオーストラリア国税庁が全般的に行っています。国税庁は国税局、支局、地方事務所より成り、2 万人以上の職員が働いています。国税庁は個人所得税、中小企業、退職年金、大企業及び国際企業、主席税務顧問室、物品税、GST、
国内評価室、といった業務別の組織になっています。
２．自己申告−申告納税制度のもと、申告者は書面或いはインターネットで提出し、小切手で納付（または還付請求）を行います。申告は提出された情報を信頼してなされます。この段階では申告書のチェックは行いません。法令遵守は税務通達を通して実行され、各法人・個人のプロジェクト毎の監査、事業記録の監査、税務代理人の監査などより支えられています。完全な自己申告は法人及び年金基金にしか認められておらず、全納税義務者にまで広げられることはないでしょう。従って、現在の税制度は２つの制度の複合から成り立っています。
３．税務通達−自己申告を行うには、方針、手続、法令解釈などの諸事に関する国税庁長官の見解を知っていることが必要です。
国税庁は広範なトピックについて拘束力のある通達や決定事項を公布します。また、
国税庁解釈決定事項、納税者通告、業務案内、データ表、説明書（連結税法の手引
き、売掛金マニュアル、国税庁アクセス・ガイドライン）など、拘束力のない様々な声明書も（国税庁職員でなく納税義務者に対して）発行します。
４．改革及び法令改定−オーストラリア租税制度は多くの改正を経てきました。1999
年６月から連邦選挙に向けた 2001 年 10 月 5 日の議会解散までの間に、租税、年金、物品・免許税に関わる 144 もの法案が議会に提出されました。更に 2002 年には 44の、2003 年には 20 の租税・年金関連法案が提出されました。生産性委員会は法案の数よりも法令の平均的な長さが着実に長くなっていることを指摘、1936 年所得税申告法と 1997 年所得税申告法だけでも 7,000 頁にも上ると言及しました。
５．税務代理人−複雑化の結果、企業の 97％、また個人の 85％が納税申告書を作成するのに税務代理人を利用しています。

オーストラリアの税務専門家制度の概要
税務アドバイス
税務に関するアドバイスの提供は弁護士及び税務代理人にのみ許可されています。弁
護士は各州の弁護士会又は法曹協会に加入してなければなりません。ほとんどが会計士である税務代理人は現在、税務代理人になるまでの登録過程を管理する全国税務代
理人委員会によって規制されています。税務代理人は個人又は企業に代わって申告納税書を作成し、有償で税務アドバイスを行います。
税務の専門家オーストラリアにおける税務の主な資格としては会計士又は弁護士の資格があります。
会計士と弁護士は、顧客に対し適正税務や税務アドバイスを総合サービスの一環として、又はそれだけを単独で行います。現状では、会計士や弁護士を税務の専門家として認知する資格はありません。
税務の修士号
ほとんどの大学で税務の修士号コースが大学院に設けられています。税務サービスを行う会計士や弁護士は、一般に最低 5 年の実務経験を経た後、修士号コースを取ることが多いです。修士号を得ることにより税務の専門家として認知されるようになります。

〜テーマ２〜
オーストラリア租税協会が現在取り組んでいるテーマ
税務アドバイスの提供と職業専門家の業務水準
国税庁は先頃、税務代理人に関わる規制は、納税義務者に代わって行う国税庁とのやり取りに関する業務のみを対象とするという見解を示すコメントを出しました。裏返せばこれは、一般的な税務アドバイスは誰でもほぼ無規制で行うことができる、と受け取ることができます。当協会の見解は、税務アドバイスの提供は税務代理人及び弁護士のみに許されているというもので、この問題については国税庁に申し立て中です。
税務代理人の業務水準を向上するプロジェクトは 1992 年に開始しました。認定専門家協会を導入するという案を盛り込んだ税務代理人規制のための草案を公表し、協議を重ねてきました。この草案では、認定専門家協会の加入者で、税務代理人委員会の基準を満たす者は自動的に税務代理人として認定されることになります。
扇動者罰則法令
政府は租税回避や脱税を助長する動きを阻止するため、新たな民事罰則制度を含む諸策を講じています。民事罰則制度では、裁判所が租税回避行為の主要助長者に罰則を課すことができるようになります。税務アドバイスや申告納税書の作成代行を行う税

務代理人、会計士、弁護士は、アドバイスが租税回避行為の助長とは受け取られないので、この新しい制度により罰されることはありません。
原則に基づく立法
先頃、税政策の作成責任部署が国税庁から財務省の所管に移されました。財務省は法案の制定について｢原則に基づいたアプローチ｣への移行を図っています。細かな実務上の規定は国税庁が管理運営の一環として行います。これは法律制定の過程をより簡素化し、迅速かつ効率的にすることを目的としています。
法人税率と個人税の最高限界税率の格差
個人の最高限界税率は現在 47％に国民健康保険料 1.5%を加えた水準となっています。
一方、法人税率は 30％です。この格差により、個人納税者がより低い法人税率を利用しようとするなど、税制度において大きな問題を生じています。
小規模企業向け税制改革
オーストラリアの租税制度は近年の改革により、事務手続きが大幅に複雑化かつ増加したため、小規模企業にとって非常に複雑で煩わしいものになりました。 当協会では、非公開企業には税優遇措置を施すという考えを基に、小規模企業向けの別制度を新たに設けるよう働きかけています。また、他にも小規模企業の指標化の導入、設備投資の税控除に即時償却制度の再導入など、目的を絞った優遇措置を唱えています。

今後の課題
協会会員の専門家認定
オーストラリア租税協会は会計士か弁護士であるという条件を満たせば、加入は任意です。当協会では現在、一定の会員に専門税務知識を示す公認称号（または名前の後に付ける称号）を授与することを検討中です。同称号を使用するには、厳密な資格審査と基準厳守が求められます。
記帳会員
近年の税制改革の結果、個人や法人向けに基本的な申告納税書を作成する簿記者または専門技術者が増加しています。簿記者は一般に規制されておらず、どの協会にも属していません。当協会では新しい種類の会員の設定、もしくは付属団体の設立を検討しています。
会員の高齢化税務に従事する人の平均年齢は高くなる傾向にあります。当協会では現在、税務専門家を魅力的な職業として紹介し、より若い世代の協会加入を奨励する様々な試みを実施しています。

〜テーマ３〜
税務専門家制度の将来展望
税務専門家の職業基準
2004 年後半には税務代理人に関わる新しい規制枠組みを定めた法令が成立する見通
しです。この枠組みにより、税務代理人の登録が合理化され、認定専門家協会という概念が確立されます。認定専門家協会となれば、税務代理人委員会の定める基準を満たす当協会会員は、自動的に税務代理人として登録されます。
公認称号
海外では税務専門家という職業は確立されつつあります。当協会では厳格な資格基準を満たす税務専門家の認知の促進に努めています。当協会の目標は、一定の会員に対し公認称号を供与することです。

国際的連携への希望
知識習得と協力
オーストラリア租税協会では、今後も他国の税務専門家団体と親密な関係を保っていくことを強く願っています。これまでも経験や知識を共有することより多くの恩恵を享受してきました。当協会は特に公認称号と資格の確立の経験談に興味を持っています。
税務職の振興税務職資格の相互認知を促進することにより、税務職の更なる発展と認識向上に繋が
ります。
国際会議
第４回世界租税会議の成功は、実践的、国際的な税務に焦点を当てた会議の必要性を実証しました。各国の更なる協力により、この会議を大いに発展させることができるでしょう。

Abstract１＜Characteristics of their own country’s tax system and an overview of systems
for tax professionals＞

Characteristics of Australia’s tax system.
In Australia tax is levied by all three levels of government:(a) The Commonwealth - Income tax and GST;(b) The State governments - stamp duties, land tax and payroll tax; and(c) At the Local government level - rates.
Major features of income tax system:
1. The Australian Taxation Office (ATO) is responsible for the general administration of
the tax laws. The organization consisting of a National Office, branch offices, regional
offices, and a staff of over 20,000 people. The Office is structured into business lines. The
business lines include Personal Tax, Small Business, Superannuation, Large Business andInternational (LB&I), Office of Chief Tax Counsel, Excise, Goods and Services Tax, and
the Australian Valuation Office.
2. Self assessment - Under the self-assessment system, the return is lodged (either in a paper
form or electronically) with a cheque (or a refund claim). An assessment is issued in relianceon the information supplied. There is no check of the return at this stage. Compliance isenforced through a ruling system, backed up through a system of project-based audits ofentities and individuals, business records audits and tax agent audits. Full self-assessment isonly available for companies and superannuation funds and is unlikely to be extended to all
taxpayers. Thus, the current system is a hybrid of the two systems.
3. Rulings: The self assessment requires a knowledge of the Commissioner’s views on
matters of policy, procedural instruction and interpretation of tax law.
Binding rulings and determinations are issued on a range of topics by the Tax Office. The Tax
Office also issues a range of non-binding statements (on the taxpayer, contra for ATO staff)
such as ATO Interpretative Decisions (ATOID), Taxpayer Alerts, Practice Statements, fact
sheets and explanatory material (eg the Consolidation Guide, the Receivables Manual and
ATO Access Guidelines).

4. Reform and change: The Australian tax system has been subject to much change - between
June 1999 and the dissolution of Parliament on 5 October 2001 for the Federal Election,
introducing into Parliament 144 taxation, superannuation, excise and license fee bills, with afurther 44 taxation and superannuation related bills introduced in 2002 and 20 taxation andsuperannuation bills in 2003. The Productivity Commission has noted that more telling than
the number of bills is the steady increase in the average length of legislation and that thelength of the Income Tax Assessment Act 1936 (1936 Act) and Income Tax Assessment Act
1997 (1997 Act) alone was about 7,000 pages.
5. Tax Agents: As a result of the complexity 97% of businesses and 85% of individuals use
registered tax agents to prepare tax returns.

Overview of Australia’s systems for tax professionals
Tax Advice
The provision of tax advice is restricted to lawyers and registered tax agents. Lawyers must
be members of a state Law Institute or Bar Council. Registered tax agents, most of whom
are accountants, are currently regulated by a National Tax Agents Board who control theregistration process for an individual to become a tax agent. Tax agents may lodge returns
on behalf of individuals or businesses and charge for the provision of tax advice.
Tax specialists
In Australia the primary professional qualification is either as an Accountant or Lawyer.
Accountants and lawyers provide tax compliance and advisory services to their clients,
either as their sole service or part of a range of services. There is currently no specialist
recognition for either accountants or lawyers.
Master of Taxation
Most universities have established a Master of Taxation course at a post-graduate level.
Accountants and Lawyers providing tax services tend to undertake a Masters course after
being in practice for at least 5 years. Completion of a Master of Taxation course provides
the holder with some recognition of their tax expertise.

Abstract 2＜Themes that your organization is currently working especially on, as well as
future tasks＞
Themes the Taxation Institute of Australia is currently focusing on
Provision of tax advice and Standards for the Profession
The ATO recently issued an advice indicating that the regulation of tax agents relates only
to work interacting with the ATO on behalf of the taxpayers. The effect of this advice isthat the provision of general tax advice may be open to anyone and be largely unregulated.
The Institute’s view is that the provision of tax advice is the sole purview of tax agents andlawyers and is taking up this issue with the ATO.
A project to increase the standards of tax agents commenced in 1992. A draft framework
for regulating tax agents has been released for discussion which would introduce theconcept of recognised professional associations (RPA’s). Members of RPA’s meeting Tax
Agents Board criteria will automatically be granted tax agent registration.
Promoter Penalty Legislation
The Government is introducing measures, including a new civil penalty regime, to deter thepromotion of tax avoidance and tax evasion schemes. Under the civil penalty regime, thecourts will be able to impose a penalty on the lead promoters of tax schemes. Tax agents,
accountants and lawyers who provide advice on arrangements or prepare tax returns will
not be caught under the new measures as their advice will not constitute scheme promotion.
Principle based drafting
Responsibility for the development of tax policy recently moved from the ATO to theTreasury Department. Treasury is moving towards drafting legislation using a ‘principle
based’ approach with detailed administrative provisions to be dealt with by the ATO byadministrative processes. The objective is to make the legislative process simpler, quicker
and more efficient.

Tax rate differential between company tax rate and top marginal rate for individuals
The top marginal tax rate for individuals is currently 47% plus a 1.5% Medicare Levy andthe company tax rate is 30%. The differential is the cause of significant complexity in the
tax system with individuals seeking to access the lower company tax rate.
Tax reform for small business
The tax system in Australia is very complex and onerous on small businesses, with therecent reforms have adding significant administrative complexity and work. The Instituteis working on an idea for a separate system for small business based on a closed
corporation concept with lower taxes. The Institute is also advocating for other targeted
incentives such as: indexation of small business thresholds and the re-introduction of
immediate write-offs under the capital allowance regime.
Future challenges
Professional Recognition for Institute members
Membership of the Taxation Institute of Australia is a voluntary membership in addition to
the primary membership qualification, ie accountant or lawyer. The Institute is currently
working on providing particular classes of member with access to a marketable andprotected title or post-nominal that is an indication of their tax expertise. Use of the title
would be governed by strict eligibility criteria and adherence to standards.
Bookkeeper membership
A result of the recent tax reform has been the growth in Bookkeepers, or Technicians,
preparing basic returns for individuals and businesses. The bookkeepers are generally
unregulated and not members of any association. The Institute is looking at establishing a
new category of membership or a subsidiary organisation.
Ageing of membership
The average age of those in tax continues to increase. The Institute is currently focused ona number of initiatives designed to promote tax as an attractive profession and attract moreyounger members to the Institute.

Abstract 3＜Future outlook of systems for tax professionals and hopes for international
collaboration＞
Future outlook of systems for tax professionals
Standards for the Tax Profession
Legislation establishing a new framework for regulating tax agents is likely to be
introduced in late 2004. The new framework will streamline the registration of tax agentsand establish the concept of recognised professional associations (RPA). As an RPA,
Institute members meeting the criteria set down by the Tax Agents Board willautomatically gain tax agent registration.
Protected Title
It is clear from overseas that the tax profession is establishing in its own right. The
Institute is very keen to provide recognition for tax specialists who meet strict eligibility
criteria. The Institute’s aim is to provide certain groups of members access to a marketed
and recognised protected title.
Hopes for international partnerships and collaboration
Learning and collaboration
The Taxation Institute of Australia is very keen to continue its close association withoverseas tax organisations. The sharing of experiences and learnings has been of enormous
value to the Institute. In particular, the Institute is interested in experiences withestablishing a protected title and qualification.
Promoting Tax as a Profession
Potential mutual recognition of qualification as the tax profession grows in stature andrecognition.

International Conferences
The successful 4th World Tax Conference demonstrated that there is demand for a practicalinternational tax focused conference. Greater collaboration on this event could grow it
significantly.

【中国注冊税務師協会】〜テーマ１〜
中国の税制の特徴
中国の税制は 1980 年代と 90 年代の 2 回、大きな改革を行った結果、現行の税制構造は基本的に多種類の税金、多段階における徴収方法という複合税制体系となった。増値税は主たる流通税であり我が国の総税収の約 65％を占める。
１．税の種類
現在、中国では 25 種類の税を定めており、これらは大きく 8 つに分類される。
（１）流通税類。増値税、消費税及び営業税など三種類の税のグループ。
（２）所得税類。企業所得税（国有企業、集団企業、私営企業、ジョイント・オペレーション企業、
ジョイント・イクイティー企業といった総ての国内企業に適用される）、外国投資企業及び外国企業の所得税、個人所得税の 3 種類の税のグループ。
（３）資源税類。資源税と都市土地使用税の 2 種類が含まれる。これらの税は資源開発に従事又は都市の土地を使用するものに対して課される税であり、国有資源の有料使用制度を体現し、納税者の所得格差の調節を行うものである。
（４）特定目的税類。都市維持建設税、耕地占用税、投資固定資産調節税及び土地増値税の 4 種類のグループ。
（５）財産税類。不動産税、都市不動産税及び相続税（現在、検討中）の三種類の税が含まれる。
（６）行為税類。車両船舶使用税、車両船舶登録税、印紙税、契約税、証券取引税（現在、検討中）、
屠殺税及び宴席税の 7 種類が含まれる。
（７）農業税類。農業税（特産品農業税を含む）及び牧畜業税の 2 種類が含まれる。これらの税は農業収入又は牧畜業収入を取得する企業、団体及び個人に対して徴収される。
（８）関税。
２．税制改革中央政府の社会主義市場経済体制の完成に関する要請と「簡易な税制、広く薄い課税、低い税率、厳格な徴収管理」の原則に従い、我が国は税制改革を着実に進めてきた。
中国の新たな税制改革とは、第一に増値税を現行の生産型から消費型へと改めることである。まず一部の地域をモデル地区として選定し、投資用機械設備の仕入税額を増値税の控除範囲に加える。
第二に消費税改革を行う。税目を調整し、一般の消費品目を課税リストから削除し、高級消費品目を課税範囲に加えて、税収の範囲を適度に拡大する。
第三に企業所得税の改革である。納税者の認定基準や費用の控除基準を統一したり、でき得る限り免除や優遇政策を少なくしたり、企業所得税の税率を低くすることにより、国内企業と外資企業の所得税を統一することである。
第四に個人所得税の改革である。現行の細分化された項目や税率や控除の所得税モデルから、統合されたルールと特定の分類項目による個人所得税モデルへと改める。
第五に農村への税制改革のよりいっそうの推進及び農業税の廃止によって、都市と農村との税制統一のための条件を作ることである。農村の税金改革はすでに進められており、将来、特産品農業税は農業税に組み入れられ、屠殺税は廃止されるであろう；今年から毎年平均して農業税の税率を 1％ずつ低くして、5 年以内に農業税を廃止する。これら改革の実現は、都市と農村の税制をすこしずつ統一していくための基礎なのである。

中国の税務専門家制度の概要
中国の税務代理業務は 1980 年代から始まった税金の徴収管理制度改革の必要性から、1994 年 9 月、国家税務総局は国際的慣例を参考に、《中華人民共和国税収徴収管理法》の関連規定に基づいた《税務代理試行弁方》を制定した。1996 年 11 月には人事部、国家税務総局が共同で《税務師登録資格制度の暫定規定》を発布、税務代理業務に関して税務師資格登録制度の実施を開始した。
（１）試験
税務師資格は試験によって取得される。試験は全国で統一的に組織され、統一された試験大綱により、統一された試験問題で毎年一回行われる。試験科目は 5 科目、すなわち《税法Ⅰ》
《税法Ⅱ》
《財
務と会計》
《税収関連の法律》《税務代理実務》である。連続三年間の試験年度内に 5 つの科目の試験に合格しなければ税務師の資格を取得できない。
現在までに全国統一試験は六回施行され、56,483 人が税務師の資格を取得した。平均の合格率は18.5％である。
（２）登録と業務
中国は税務師の登録制度を実施している。試験によって税務師の資格を取得した人員は資格証書を取得してから三ヶ月以内に所在地の省クラス注冊税務師管理機構に業務又は非業務かの登録手続きを申請し、登録証書を発行してもらう。
国家の規定に従い、注冊税務師の業務執行は業務機構、つまり税務師事務所においてでなければな
らず、個人の名義で直接業務依頼を受理してはならない。税務師事務所は有限責任制と共同経営制の二種類に分けられるが、いずれも営業する注冊税務師の出資により設立されたもので、中国では現在のところ個人の事務所はまだ設立されていない。
2004 年 3 月末現在、全国の税務師事務所は 2547 ヶ所、そのうち有限責任制をとる事務所が 2118 ヶ所で、全体の 83.2％；共同経営制は 429 ヶ所で、16.8％を占める。事務所の就業人員は 5 万人余り、そのうち注冊税務師は 1.6 万人である。
（３）登録済み税理士に対する教育研修
常に古い知識を新しい知識と入れ換えて業務の質を保証するため、注冊税務師は養成研修を受けなければならない。研修の方式には業務を離れて行うものと業務を続けながら行うものとの二種類に分けられる。研修時間は合計で 72 単位時間以上なければならず、そのうち業務を離れて行う研修の時間
が 32 単位時間以上でなければならない。
（４）管理
中国注冊税務師に対する管理は、行政による管理と業界の自律的管理を組み合わせた方法で行う。

国家税務総局注冊税務師管理センター及び各省クラスの注冊税務師管理センターが行政管理を行う。
中国注冊税務師協会（1995 年 2 月に設立、旧称は中国税務諮詢協会）及び各省クラスの注冊税務師協会が業界の自律的管理に責任を負う。注冊税務師協会の会員は団体会員と個人会員に分けられ、税務師事務所は団体会員、注冊税務師は個人会員である。

〜テーマ２〜
中国注冊税務師協会が現在特に取り組んでいるテーマ
中国注冊税務師業界は市場経済の発展によるニーズに基づき、次第に順調な発展への道をたどってきている。中国注冊税務師協会（略して「中税協」と称する）も時代のニーズに呼応し、会員へのサービスを実現するため、一連の活動を展開し、業界の健全な発展を促進している。
１．現在展開している活動の内容（１）宣伝活動に力を入れ、社会への知名度を上げる
一つ目は社会に向けた宣伝活動である。メディアを利用して市場経済及び税収作業の中での注冊税
務師業務の地位や働きについて大きく宣伝する。中税協の指導層は国内で影響力のある《経済参考報》《中国財経報》《中国税務報》等の刊行物に多くの論文を発表し、社会の反響を呼んでいる。毎年 4 月の全国税収宣伝月間には中税協や地区協会、事務所が積極的に参与し、税務機関の税収宣伝政策に協力すると同時に、注冊税務師業界を大々的に宣伝している。二つ目は業界系列の《中国注冊税務師》
会報の発行である。これら刊行物の質の向上に意を注ぎ、実用性と読み応えのあるものにしようと努力している；また連絡員会議を開いて業務改善に関する研究を行い、上から下までの宣伝ネットワー
クを築いている。三つ目はまだ不定期ではあるが《出版情報反映》の発行と中国注冊税務師ウェブサ
イトの開設、協会書類の編纂で、これらの活動により宣伝範囲を拡大し、情報を共有し、宣伝効果を高めている。
注冊税務師業への社会の理解と支持を得るため、中税協は中央統戦部、その他の全国政協の関係者らを招待して座談会を開き、政協委員会が組織する仲介組織への視察活動にも積極的に参加して、それら組織に注冊税務師業の発展概況やその特徴、地位、働き、注冊税務師チーム建設の必要性、業界が現在遭遇しているチャンスや直面しているチャレンジなどの問題点を紹介し、注冊税務師業の知名度の向上と社会への影響力拡大を図っている。
（２）理論研究と経験交流活動の展開
中税協は、現在及び将来のある時期の観点から予測されるいくつかの重点課題について調査研究活動を行うことを決定し、地区協会からすでに 60 編余りの論文を受け取っている。立ち上げた高級理論研究班の参加者は、財政や税務について一定の理論的レベルを備えた税務師事務所所長及び専門家の教授らであり、理論と実践とを結びつけた上で、注冊税務師業界の将来像や遭遇するチャンス、チャレンジなど社会が注目している困難な点、焦点となる問題について研究や交流を行い、理論レベルと実務技能を向上させている。

（３）制度樹立の強化
中税協と国家税務総局注冊税務師管理センターは密接に協力し合い、詳細な調査研究や論証を経て、《税務代理業務規程》、《企業所得税代理業務案》、《会員入会登記管理暫定弁方》、《注冊税務師継続教
育暫定弁方》などを定め、業界の管理業務を次第に法制化、規範化に導いている。
（４））教育と人材育成活動の展開
注冊税務師及び従業員の業務に対する総合的な資質を向上させるため、中税協は事務所所長の養成
クラスや業務従事者の専門養成クラス、代理業務草稿作成士資格養成クラスを開いている。受講者は全部で延べ 1017 人である。
最近、中税協は注冊税務師に対する教育養成業務の全国会議を開き、数年来の人材育成作業情況を総括した；つまり短所を指摘し、経験を交流し、養成計画を検討し、今後の教育や人材育成活動の方針を決定した。
（５）地区協会の組織化や建設活動の指導と促進
業界管理を強化するため、中税協定款の規定に基づき、各省、自治区、直轄市や計画都市は注冊税
務師地区協会を設立した。中税協はそれら地区協会の組織化や設立業務を指導、促進して、基本的に比較的完備された業界管理体系を形成した。
（６）国際交流を展開し、国家間の協力を強化する
中税協は国家間の交流と協力の強化について、大きな努力を払ってきた。2000 年、韓国税務士会と《友好協定》を結び、毎年一回相互訪問を行っている。日本、オーストラリア及び香港等の国家や地区とも交流活動を展開し、特に 2004 年 2 月、韓国漢城で開催されたアジアオセアニア・タックスコン
サルタント協会（略称 AOTCA）会議で、友好国の大きな支持の下、台湾の名称問題を解決し、中税協の AOTCA 加盟が全員一致で可決された。このようにして国際交流の強化と拡大を容易なものにしたの
である。

今後の課題
（１）業界の立法問題研究の強化《中華人民共和国税収徴収管理弁法》の中に一つの規定がある。すなわち「納税者と徴収義務者は税務代理人に委託して税務事項を代行させることができる」。これが税務代理業務の法律的根拠であるが、この条項の内容はあくまで原則的なものであり、注冊税務師の資格や業務範囲など具体的な規定は何も定められていない。注冊税務師業界の発展を促進するため、また業界の順調な発展に利するため、日本や韓国の経験及び我国のその他の仲介機構のやり方を参考にして、《注冊税務師法》の早期制定に向けて現在努力しているところである。
（２）業界の自律的管理問題研究の強化
注冊税務師業界の自律的管理は市場経済における、一つの新しい管理学問題であり、業界の健全な発展を促進するための重要な保証でもある。このため、業界の自律的管理の内容や業界の自律的管理

実施の為の効果的方法、業界の自律的管理メカニズムの確立について重点的に研究しなければならない。
（３））業界の信用問題研究の強化「エンロン事件」やその他仲介機構に対する信用力低下の危機が叫ばれているが、モラルは業界生
存と発展の基礎である。業界の健全な発展を促進するためには、業界の信用問題を全方位的、多角的に研究し、業界モラル建設のための意見を募って、早期にそれらに関する規則を制定しなければならない。
（４）税務機関の法による注冊税務師業界発展への協力に関する研究
税務機関の注冊税務師業界発展への支持は、中国独特の新しい課題である。このため、税務機関の支持と注冊税務師業界の発展との関係を研究、論証し、同時にその支持の方法と対応を効果的に実現していかなければならない。
（５）注冊税務師業務の開拓問題の研究
注冊税務師業務の開拓は業界発展の為の重要な要素であり、中税協は注冊税務師の現在の業務を足場に、中国市場経済の発展及び税制改革の要請に伴う、税務師業務の開拓の可能性やその具体的項目、開拓方法を重点的に研究している。
（６）注冊税務師の業務リスク問題の研究
注冊税務師業務のリスクを避けることは、業界発展の効果的な手立てである。中税協は注冊税務師の業務リスク回避の必要性について研究、論証を行い、そのリスク形成の原因を分析し、業務リスク回避のための効果的対策の議論を進めている。

〜テーマ３〜
税務専門家制度の将来展望
１．税務専門家制度の将来への展望
中国では、国家の統一試験に合格して資格を取得し、業務登録した注冊税務師を、納税者のために税に関するサービスを提供する税務専門家と見なす。その業務範囲は：納税者の委託を受け、税に関する事項の代理業務サービスを主とし、税金関連の監査、コンサルタント、研修等の業務サービスをも提供する。1998 年に注冊税務師の資格制度が実施されて以来、全国統一試験に合格して注冊税務師の資格を取得した者は 5.6 万人、その内税務師業務を営んでいる者 1.6 万人、税務師業務機構、すな
わち税務師事務所は 2547 箇所、従業員は約 6 万人である。
中国の市場経済の発展と税収徴収管理改革の絶え間ない深化に伴い、注冊税務師は新興業界の中で比較的急速に発展してきており、サービス範囲も次第に開拓され、サービスの質も不断なく向上している。しかしながら中国の税務専門家制度はまだ発展の初期段階であり、社会のニーズは広範という情況から程遠く、注冊税務師に税金業務の代行を委託する納税企業は全体の 5％程度である。しかし、

間違いなく市場の潜在力は大きいと言える。
中国注冊税務師業界は発展へのすばらしいチャンスと大きな将来性を抱えている。チャンスとは：
一つ目は、税務代理業務はその税収徴収管理政策への役割に対して、国家と税務機関の認可と重視を受けていることである。改正後の税収徴収管理法は税務代理の明確な規定をしており、税務機関は税務代理事業の発展に対する法に基づいたてこ入れが出来ることになる。二つ目は、中国が WTO に加盟して以来、海外からの投資による経営企業が増加したため、これらが税務代理市場のニーズをもたらし、注冊税務師のサービス分野を拡大させている点である。三つ目は、税収制度と税金徴収管理体制改革の推進と活用に伴い、納税者の税務代理業務への信頼が増加している点で、これらが将来注冊税
務師業界に新しい市場を提供するであろう。
中国注冊税務師業界はまだその歴史が浅く、多くの事務所はその規模や従業員の質などの問題で、税に関する監査、税収計画等の高度なサービスに対応できず、外資系企業や上場企業等のニーズを満たすことができない。これらにより、中国注冊税務師業界の発展の方向は：一つ目は注冊税務師業務に関する立法化を促進し、業界の発展に法律的な保障を与えることである。二つ目は市場のニーズや税金徴収管理改革の必要性に基づいて、税に関する業務サービスの範囲を拡大し、企業の所得税に対する決算と一括納付、損失確認、財産損失の確認及び企業破産の場合の清算、株式譲渡、財産権の再編成など税に関する監査業務の比重を増やしていくことである。三つ目は既存の税務師事務所の規模を拡大することである。連合や合併を提唱し、ブランド戦略を打ち出し、大規模化、専業化への道をとることである。四つ目は業務資格試験制度を改革、改善し、注冊税務師チームの建設を急ぐことである。五つ目は多様な養成方法を取り入れ、総合的で高等なサービスを提供できる高い資質と複合的技術を備えた人材の育成を加速することによって、注冊税務師チーム全体の資質を高めることである。
推計によると、10 年間努力すれば、中国注冊税務師は 10 万人余りに達し、税に関するサービスを受ける顧客は約 15％を占めるまでになるであろう。
現在、中国注冊税務師業界の自律的管理はまだ初期段階にある。業界の自律的管理と法律規範や行政の監督管理との関係をスムーズに進め、管理メカニズムを完成させ、業界の自律的管理の独立性を強化しなければならない。法律規範や政府の行政管理を遵守するという原則の下、業界の自律的管理の基本的役割を充分に発揮させることである。

国際的連携への希望
今年 2 月、AOTCA 第 11 期理事会及び特別会議は中国注冊税務師協会を会員とすることに同意した。
私達は AOTCA が中国注冊税務師協会と世界各国との相互理解と協力のための交流の場として、各メンバー団体間の連絡と協力関係をさらに強化し、会報等の出版物を通して、各国の税務専門家制度や税制の変化に関する情報、資料を定期的に提供して、各国経済の発展と納税者サービスのために便宜を図り、訪問、視察、研究討論、人材育成等の形式で各国の税務専門家の相互交流を組織し、共に向上
する機会を作り、適切な時期をつかまえて、税務専門家のサービス項目とサービス基準を研究、規則として制定することを望んでいる。

China Taxation System & Certified Tax Agents System
Chinese tax system has experienced two magnitude reforms in 1980s and1990s. The current tax system is a complex system, which is characterized by a varietyof taxes and levying segments. Value-added tax is the principal turnover tax andoccupies 65 percent of all tax revenue.
I
Tax Types
There are 25 types of taxes in China taxation system. They are classified into 8
categories:
1. Turnover taxes, including value-added tax, excise tax and business tax.
2. Income taxes, including enterprise income tax(applicable to all domestic
corporations such as state-owned enterprises, collective enterprises, private
enterprises, joint operation enterprises and joint equity enterprises), income tax forforeign enterprises and enterprises with foreign investment, individual income tax.
3. Resource taxes, including resources tax and urban land use tax. These taxes arelevied on taxpayers engaging in resources development or urban land employment.
The purpose of resource taxes is to adjust income differences of taxpayers and also
to indicate that employment of national resources is onerous.
4. Special taxes, including city maintenance and construction tax, farmland
occupation tax, regulation tax for fixed assets investment-oriented and land
appreciation tax.
5. Property taxes, including house property tax, urban real estate tax and inheritancetax (which is under discussion).
6. Behavior taxes, including vehicle and vessel usage tax, license plate tax for vehicle
and vessel usage, stamp tax, deed tax, security transaction tax (which is underdiscussion), slaughter tax and banquet tax.
7. Agriculture taxes, including agriculture tax (includes agriculture tax on special
agriculture products) and animal husbandry tax.
8. Custom duty.
II

Tax

System Reform

In accordance with requirement of the central government to perfect socialist
market economy and the principle of “simplified tax system, wide tax base, low tax rateand strict administration”, China is now pushing the tax reform steadily.

The new tax reform includes the following:
1. Reform of VAT, which means to transfer the current VAT system from production
type to consumption type. We are making experiment in some regions by permitting
enterprises in these areas to credit the input tax of invested equipments andmachines.
2. Reform of excise tax, including to adjust tax items, cancel some ordinary
consumption goods from taxable item list, bring luxury goods into taxable scope andenlarge tax base with propriety.
3. Reform of enterprise income tax, which means to unify income taxes for domestic
enterprises and foreign companies by unifying taxpayer identifying standards,
creditable items of expenses, reducing exemption and deduction policies as much as
possible and lowing down tax rates.
4. Reform of individual tax, which means changing the current tax model of levying
tax on differentiated items, rates and deductions into a model combing integrated
rules and special classifying items.
5. Deepen the reform of rural taxation & charging system and cancel agriculture tax,
and thus create good conditions for unifying the rural and urban tax system. The
cancellation of slaughter tax and merging agriculture tax on special agriculture
products into agriculture tax are underway. From this year, tax rates will be loweredby average 1 percent every year, and agriculture tax will be cancelled in five years,
all of which may lay a good base for future reforms of unifying rural and urban tax
systems.

Survey of the Chinese Certified Tax Agents Qualification System
Tax agents in China originated in 1980s. In September 1994, the State Administrationof Taxation (SAT), in order to meet the requirement of tax administration reform,
constitutes “the provisional measures for tax agents” according to regulations stipulated
in the “tax administration and collection law in P.R.C” as well as referencing
international practice. In November 1996, the Ministry of Personnel associating with theState Administration of Taxation promulgated the “Provisional Regulations on Certified
Tax Agents System” and began to promote certified tax agents system in tax agentstrade.

I

Examination

The qualification of certified tax agents must be got through examination.
The examination is unified in terms of organization, outline and subjects. There are fivesubjects which are tax law I, tax law II, finance & accounting, tax-related laws and tax
agents practice. The examinees should pass all these five subjects in three consecutive
years to get the certified tax agents qualification.
Up to now, China has hold six times of examination and about 56,483 people
have got the qualification of certified tax agents. The average recruiting ratio is 18.5%.
II

Registration andPractice

China certified tax agents apply registration system. Agents who get thequalification through examination must register with provincial administration institutein three months after getting the certification, applying for the professional or
non-professional registrations.
The certified tax agents can only accept and hear a case in the name of a tax
agency but not in his or her own name. Tax agency is classified into two kinds-- thelimited liability agency and the partnership agency, both of which are invested andestablished by professional certified tax agents. There is no individual tax agency inChina now.
Till the end of March 2004, there are 2547 tax agencies all over the country,
among which 2118 are limited liability agencies (83.2% of the total agencies) and 429
are partnership agencies (16.8% of the total agencies). About 50,000 people are engaged
in tax agent and among them 16,000 are certified tax agents.
III

Follow-up

Education & Training

In order to keep renewing knowledge and guarantee professional quality, thecertified tax agents must receive follow-up education and training. The training program
requires person whether to disengage from his work and take on training(off-worktraining) or to receive education or training while at work. The training time added up is
not less than 72 hours of which 32 hours be spent on off-work education and training.

IV

Administration

The administration of Chinese certified tax agents is executive administration
integrated with profession self-discipline. The Administration Center of Certified Tax
Agents (ACCTA) of SAT and ACCTA at provincial levels implement the executive
administration. The Chinese Certified Tax Agents Association (CCTAA, established in
February 1995, originally named the Chinese Tax Consultancy Association) andprovincial association of certified tax agents are responsible for profession
self-discipline. The membership of CCTAA includes group membership and individual
membership. Tax agencies are group members and a certified tax agent is an individual
member.
Activities of CCTAA and Future Tasks
In accordance with the requirement of market economy, the CTA tradein China has been brought into the orbit of normalized development. The China
Certified Tax Agents Association (CCTAA) always insists on the principle of adapting
to the requirement of times and well serving its members, and carries out a series ofactivities to promote the healthy development of the trade.
I. Activities being carried out(i) Propaganda vigorously and build up reputation
Make Propaganda in society. We make vigorous propaganda through mass
media to make CTA trade and its status as well as effects well known. The leaders of
CCTAA published their articles in some domestic influential newspapers such as
Economy Reference, China Finance and China Taxation, etc. All these articles arousesocial reverberation. In April that is the tax publicity month every year, CCTAA andregional CTA association take an active part in making CTA trade propaganda.
Make effort to run Chinese Certified Tax Agents, which is a journal of theassociation. We focus on improving the quality of this journal to make it practical andconsecutive. We also hold meeting with attendees who are association reporters to
discuss how to improve work and establish a propaganda network.
Publish Information Reflection, which is a non-consecutive compilation of
association circulars. We set up CCTAA network station to help for publicity andcommunication.

In order to get the support and understanding from the society, CCTAA invite
some personages from the Chinese People’s Political Consultative Conference and othercentral ministries to have a discussion meeting or investigation. We introduce them thegeneral situations of CTA trade, the characteristics and social effects, challenges andopportunities, etc to build up reputation and influence for CTA trade.
(ii) Carry out theoretical research and exchange experiences
Starting from the current and future requirements, the CCTAA plan to carry out
investigation and studies on some key subjects. Regional associations have handed in
more than 60 theses. We hold discussion meetings of high-level with attendees who are
directors from big tax agencies and some well-known experts. The discussion focuseson the hot issues such as prospects, challenges and opportunities faced by the trade. The
communication may help improve the theoretical level and practice skills of CTA.
(iii) Strengthen system construction
CCTAA closely coordinating with CTA Administration Center of SAT
constitutes regulations such as Tax Agent Practice Rules, Work Draft for Income Tax
Agent, Provisional Regulations for Membership Registration and Provisional
Regulations for Follow-up Education of CTA, etc. All these work bring administration
into legislative and normalized orbit.
(iv) Education and training activities
In order to improve the qualities of CTA and persons engaged in the trade,
CCTAA hold training courses for directors, professional CTA training courses and work
draft training courses. About 1,017 people took part in the training program.
Recently, CCTAA held a work meeting of CTA education and training to sum up
the training program in these years, find out gaps, exchange experiences, discusstraining plans and determine the outlines for future training work.
(v) Promote the establishment of regional associations
According to the statutes of CCTAA and to further strengthen the administration,
we ask for the establishment of regional associations at provincial levels. In fact,
CCTAA guides and promote the establishment of regional associations and makes effort
to form a complete profession administration system.
(vi) Develop international exchange and cooperation

CCTAA has made so much effort in enhancing the international exchange
and coordination. In 2000, CCTAA signed a Friendly Agreement with South Korea Tax
Agents Association and determine to conduct mutual visit every year. CCTAA
exchanges with other countries such as Japan, Australia and Hong Kong. Especially at
the AOTCA meeting in February 2004, CCTAA solved the problem of determining theofficial name of Tai Wan Tax Agent Association as membership in AOTCA. CCTAA isunanimously approved to become AOTCA member, which paves the way for in-depth
international communication.
II Major future tasks of CCTAA(i) Strengthen research on profession legislation
In the Tax Administration and Collection Law of P.R.C there is a rule of“ taxpayers and withholding party may entrust tax agents to deal with tax affairs.” Thisis the legal basis for tax agents. But since this rule is so general that it doesn’t makeclear the CTA practice qualification and business scope. We are striving for theconstituting of CTA Law by referencing to experiences of Japan and South Korea aswell as other domestic agencies.
(ii) Enhancing research on administration of trade self-discipline
The administration of trade self-discipline is a new administration subject inmarket economy, and is also an important guarantee for the healthy development of the
trade. So we should make research on the connotations and effective ways ofadministration of trade self-discipline and how to build up trade self-discipline
mechanism.
(iii) Strengthen research on credit construction of CTA trade
Credit is the basis for existence and development of a trade, which can be wellillustrated by the Aron event and other agency crises. So we should make research on
credit construction issues from all aspects and give out as soon as possible the credit
construction suggestions to promote the healthy development of the trade.
(iv) Research on the issue of getting support according to law from tax authorities
To get support according to law from tax authorities is a new subject with
Chinese characteristics. So it’s important to research on the relationship between tax
agent trade and tax authorities, as well as the practical supporting measures and ways.

(v) Research on enlarging the CTA business scope
It is important to enlarge the business scope of CTA in the trade development.
CCTAA, on the basis of current business scope of CTA, according to the developmentof market economy and requirement of taxation reform, will pay attention to thefeasibility of enlarging the business scope and specific business items and operation
methods of CTA.
(vi) Research on the practice risk of CTA
It is an effective way to develop the CTA trade through guarding against thepractice risks. CCTAA will discuss on the necessities of guarding against the practicerisks and analyze the reasons, thus to make effective measures for preventing practicerisks.
Prospects of Tax Expert System & Hopes for International Coordination
I. Prospects of Tax Expert System
In China tax experts who provide tax services for taxpayers are certified tax
agents (CTA) that have passed the national examination and got the qualification andregistered to practice. The profession scope of CTA is: entrusted by taxpayers and act asagent to mainly deal with tax-related affairs as well as provide tax-oriented audit,
consultancy and professional training. Since 1998 when the CTA qualification systembegan to apply, there have been 56,000 CTA among whom 16,000 are CTA in practice.
There are 2547 tax agencies with about 60,000 people engaged in the trade.
With the development of market economy and reform of tax administration
system, CTA as a new profession developed fast in respect of business scope graduallyenlarging and service quality getting improved. However, because tax expert system in
China is at preliminary stage and substantial social demands are not fully explored, only
5% taxpayers entrust their tax-related affairs to tax agencies. No doubt, tax expert
system has great potential for further development.
The development of Chinese CTA trade now faces good opportunities and broadprospects. The opportunities are: first, the good effects brought by tax agent into the tax
administration have been recognized and given attention by the state and tax authorities.
There are clear stipulations in the new “tax administration and collection law” on tax
agent. So tax authorities can attach importance to and support the development of tax
agent in accordance with the law; Second, after China entry into the WTO, the rapid
increase of foreign investment stimulates the needs for tax agent and thus widens theservice scope of CTA; Third, with the deepening and optimization of tax administration
reform, taxpayers rely more on tax agent and this will provide new market for tax agent
trade.
The CTA trade in China has a short history, the scale of tax agencies andpersonnel qualities could not satisfy some high-level requirement such as tax-related
audits and tax planning. The needs of some foreign invested corporations and stockcompanies couldn’t be well satisfied, too. So the development direction of tax agent is:
first, stimulate the lawmaking of CTA, thus to provide legislative guarantees for CTA;
second, enlarge the service scope by increasing the tax-related audit business such as tax
clearing, loss confirming, property damage check, tax clear for bankruptcy, sharetransfer and equity restructure, etc; third, to enlarge the scale of tax agencies, promoteassociation and merging of small tax agencies and carry out brand-oriented strategies;
fourth, reform and perfect examination system and quicken the CTA team construction;
fifth, to adopt various ways of training and cultivate qualified and comprehensive
talents. We estimate that CTA in China will be up to more than 100,000 after 10 years ofeffort, and customers will approach 15% of all taxpayers.
At present, the self-discipline administration of CTA trade is at preliminary
stage. So we should make relations between trade self-discipline and legislative plus
executive supervision harmonious, perfect the administration, enhance the independenceof the trade. Under the principle of complying with laws and regulations, we should
bring the basic functions of self-discipline into full play.
II Hopes for international coordination
The 11th AOTCA council meeting and special meeting in February this year has
agreed to accept China Certified Tax Agents Association as its member. We hope that byusing AOTCA as a platform we can communicate and cooperate with countries world
wide, and further strengthen the relationship between members; by publishing
periodicals we can provide timely information and data for other countries to better
serve for the economy development and taxpayers worldwide; by visiting, investigating,studying and training, we can improve together with others. At the proper time, we will
frame service items and standards of expertise.

中国的税收制度和注册税务师资格制度
中国税收制度概况
中国税制经过二十世纪八十年代和九十年代两次重大改革、现行税制结构基本形成多税
种、多环节征收的复合税制体系。以增值税为主体的流转税，在我国税收总收入中占百分之六十五左右。
一、税种设置目前，中国的税收制度共设有 25 种税，按照其性质和作用分为八类:1、流转税类。包括增值税、消费税和营业税 3 种税。
2、所得税类。包括企业所得税 (适用于国有企业、集体企业、私营企业、联营企业、股份制企业等各类内资企业)、外商投资企业和外国企业所得税、个人所得税 3 种税。
3、资源税类。包括资源税和城镇土地使用税 2 种税。这些税种是对从事资源开发或者使
用城镇土地者征收的，可以体现国有资源的有偿使用，并对纳税人取得的资源级差收入进行调节。
4、特定目的税类。包括城市维护建设税、耕地占用税、固定资产投资方向调节税和土地
增值税 4 种税。
5、财产税类。包括房产税、城市房地产税和遗产税 (尚未立法开征)3 种税。
6、行为税类。包括车船使用税、车船使用牌照税、印花税、契税、证券交易税 (尚未立
法开征)、屠宰税和筵席税 7 种税。
7、农业税类。包括农业税(含农业特产农业税)和牧业税 2 种税。这些税种是对取得农业
收入或者牧业收入的企业、单位和个人征收的。
8、关税。
二、税制改革根据中央关于完善社会主义市场经济体制的决定，我国将按照“简税制、宽税基、低税率、严征管”的原则，稳步推进税制改革。
中国新一轮的税制改革，主要包括以下方面：
第一，增值税改革，现行的生产型改为消费型。目前，先选择部分地区试点，将机器设
备投资部分所含的进项税金纳入增值税的抵扣范围。
第二，消费税改革，调整税目，剔除普通消费品，纳入高档消费品的征税范围，适当扩
大税基。
第三，企业所得税改革，统一内外资企业所得税，统一纳税人的认定标准、税前成本和费用扣除标准，尽量减少减免性的优惠政策，适当调低企业所得税税率。
第四，个人所得税改革，将现行分类项、分税率、分扣除标准的分项税制模式，改为综合与分类相结合的个人所得税模式。
第五，深化农村税费改革及取消农业税，为城乡税制统一创造条件。己进行的农村税费
改革，将农林特产税并入农业税，取消屠宰税；从今年起，平均每年降低农业税税率一个百
分点以上，五年内取消农业税。这一改革的到位，就为逐步统一城乡税制奠定了基础。
中国注册税务师资格制度概况
中国的税务代理始于上个世纪八十年代中期，为了适应税收征管制度改革的需要，1994
年 9 月国家税务总局根据《中华人民共和国税收征收管理法》的有关规定，并借鉴了国际通行做法，制定了《税务代理试行办法》，1996 年 11 月，人事部、国家税务总局联合颁发了《注册税务师资格制度暂行规定》，开始在税务代理行业实施注册税务师资格制度。
（一）考试

注册税务师资格通过考试取得，考试实行全国统一组织、统一考试大纲、统一命题，每
年举行一次。考试科目五科，即《税法 1》、《税法 11》、《财务与会计》、《税收相关法律》和《税务代理实务》。实行三年滚动模式，即在连续三个考试年度内通过五个科目的考试，才能取得
注册税务师执业资格。
至今，全国统一考试已举行六次，56483 人取得注册税务师执业资格，平均录取率为
18.5%。
(二)注册和执业
中国的注册税务师实行注册登记制度。凡经考试取得注册税务师资格的人员，须在取得资格证书后三个月内，到所在地的省级注册税务师管理机构申请办理执业或非执业注册登记手续，领取注册证书。
按照国家规定，注册税务师执业必须在执业机构——税务师事务所，而不能以个人名义
直接受理业务。税务师事务所分为有限责任制和合伙制两种形式，都是由执业的注册税务师出资设立，中国目前还没有个人所。
截止 2004 年 3 月底，全国有税务师事务所 2547 个，其中有限责任所 2118 个，占 83.2%；
合伙所 429 个，占 16.8%。从业人员 5 万多人，其中注册税务师 1.6 万人。
（三）后续教育培训为了不断更新知识，保证执业质量，注册税务师必须按规定接受后续教育培训。培训方
式分为脱产和非脱产两种，培训时间累计不得少于 72 学时，其中参加脱产后续教育培训时间
不得少于 32 学时。
（四）管理
中国注册税务师的管理实行行政管理和行业自律管理相结合的模式。国家税务总局注册税务师管理中心及各省级注册税务师管理中心履行行政管理职能。中国注册税务师协会 (1995
年 2 月成立，原称中国税务咨询协会)及各省级注册税务师协会负责行业自律性管理。中国注册税务师协会的会员分为团体会员和个人会员，税务师事务所为团体会员，注册税务师为个人会员。

目前中税协正在开展活动的内容和今后的课题

中国的注册税务师行业按照市场经济发展的要求，已逐步进入规范发展轨道，中国注册税务师协会（简称“中税协”）适应时代的要求，坚持面向基层，为会员服务的宗旨，开展了
一系列活动，促进行业的健康发展。
一、 目前开展活动的内容（一）大力开展宣传活动，提升社会知名度。
一是向社会宣传。利用媒体大力宣传注册税务师行业在市场经济和税收工作的地位、作用。中税协领导分别在国内有影响的《经济参考报》、《中国财经报》、《中国税务报》等刊物
上发表了多篇文章，引起社会的反响。每年 4 月份的全国税收宣传月，中税协、地区协会和
事务所积极参与，在配合税务机关宣传税收政策的同时，大力宣传注册税务师行业。二是努
力办好行业系统的《中国注册税务师》会刊，注意提高刊物质量，使其更具有可读性、实用
性；召开通讯员会议研究改进工作，并自上而下建立了宣传网络。三是中税协还不定期的印
发《信息反映》，开通中国注册税务师网站，编篡协会文件汇编，以便扩大宣传，沟通信息，增强宣传效果。
为取得社会人士对注册税务师行业的理解和支持，中税协邀请中央统战部、全国政协的有关人士进行座谈和主动争取参与政协委员会组织的对中介组织的考察活动，向其介绍注册税务师行业发展概况、性质、地位和作用，建立注册税务师队伍的必要性，行业面临的机遇
与挑战以及目前存在的问题等等，以提高注册税务师行业的知名度和扩大社会影响。
（二）开展理论研究和经验交流活动。

中税协从当前和今后一个时期需要出发，确定对一些重点课题开展调查研究，地区协
会已交来 60 多篇论文。举办高级理论研讨班，参加者为具有一定财税理论水平的税务师事务
所所长以及专家教授等，从理论与实践的结合上，对注册税务师行业的前景、面临的机遇与挑战等社会关注的难点、热点问题进行研讨和交流，以提升理论水平和操作技能。
（三）加强制度建设。
中税协与国家税务总局注册税务师管理中心密切协作，经过深入调研、论证，制定了《税务代理业务规程》、《企业所得税代理工作底稿》、《会员入会登记管理暂行办法》、《注册税务师后续教育暂行办法》等，使行业管理工作逐步走向法制化、规范化轨道。
（四）开展教育培训活动

为了提高注册税务师及从业人员的综合业务素质，中税协举办多期事务所所长培训班、执业人员专业培训班、代理工作底稿师资培训班，共计参训 1017 人次。
最近，中税协召开了全国对注册税务师教育培训工作会议，总结几年来培训工作情况，肯定成绩，找出差距，交流经验，研讨培训规划，确定了今后开展教育培训的工作思路。
（五）促进和指导地区协会的组建活动。
为了加强行业管理，根据中税协章程的规定，各省、自治区、直辖市和计划单列市应成
立注册税务师地区协会。中税协指导和促进了地区协会的组建工作，使较为完整的行业管理
体系基本形成。
（六）开展国际交往，增强国际间的合作。

中税协在加强国际间的交往与合作方面作了很大努力。2000 年和韩国税务士会签订了《友好协议》，每年都进行一次互访活动。与日本、澳大利亚及香港等国家和地区也都开展交流活动。特别是 2004 年 2 月在韩国汉城召开的亚洲—大洋洲税务师协会（简称 AOTCA）上，在友好国家的大力支持下，解决了台湾地区在该组织中的冠名问题，一致通过中税协加入
AOTCA，为加强和扩大国际交往铺平了道路。

二、中税协今后需要研究的主要课题（一）

加强行业立法问题的研究。

《中华人民共和国税收征管法》中有一条规定，即“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜”，这为税务代理提供了法律依据，但此条内容较为原则，对注册税务师执业资格、业务范围等没有具体规定。为了促进注册税务师行业的发展，参照日本、韩国
的经验及我国其他中介机构的作法，正努力争取尽快制定《注册税务师法》，以利于行业的顺
利发展。

（二）

加强行业自律管理问题的研究。

注册税务师行业自律管理是市场经济条件下一门新型的管理学科，是促进行业健康发展的重要保证。为此，要重点研究行业自律管理的内涵、实施行业自律管理有效途径以及建立
行业自律管理机制。
（三）加强行业诚信建设问题的研究。

“安然事件”和其他社会中介机构公信力危机说明，诚信是行业生存和发展的基础。为
此，要全方位、多角度研究行业诚信建设问题，尽快制定行业诚信建设实施意见，促进行业
健康发展。
（四）税务机关依法支持注册税务师行业发展问题的研究。
税务机关支持注册税务师行业发展是具有中国特色的新课题。为此，要研究论证税务机
关的支持与注册税务师行业发展的关系，以及实现其支持的有效措施和途径。
（五）拓展注册税务师业务范围问题的研究。
拓展注册税务师业务范围是行业发展的重要因素，中税协在立足注册税务师开展原有业务范围的基础上，根据中国市场经济发展以及深化税制改革的要求，重点研究注册税务师依
法拓展所做业务的可行性、具体项目以及操作方法。
（六）注册税务师执业风险问题的研究。
防范注册税务师执业风险是促进行业规范发展的有效途径，中税协要对注册税务师执业风险
必要性进行研究论证，分析其形成的原因，制定防范执业风险的有效措施。

税务专家制度未来展望及对国际协作的希望
一、税务专家制度未来展望
在中国，为纳税人提供涉税服务的税务专家为通过国家统一考试取得资格并经执业注册登记的注册税务师。其执业范围是：接受纳税人委托，以提供涉税事项代理为主并提供涉税
鉴证、咨询、培训等业务。自 1998 年实施注册税务师资格制度以来，通过全国统一考试取得
注册税务师资格的有 5.6 万人，其中执业者为 1.6 万人。执业机构即税务师事务所 2547 个，从业人员约 6 万人。
随着中国市场经济的发展和税收征管改革的不断深化，注册税务师作为新兴行业得到了
较快发展，服务范围逐步拓展，服务质量不断提高。但是，由于中国的税务专家制度尚处于
发展初期，社会需求还远未广泛开发，故纳税企业委托注册税务师代理涉税事项的只有 5%左右，发展潜力很大。

中国注册税务师行业发展面临良好机遇和广阔前景。面临的机遇：一是税务代理对税收
征管作用受到国家和税务机关的认可和重视。修订后的税收征管法规定了税务代理的内容，
税务机关更加注重依法支持税务代理事业的发展。二是中国加入世贸组织后，跨国投资经营增多带来的税务代理市场需求，拓宽了注册税务师服务领域。三是随着税收制度和税收征管
体制改革的深化与优化，纳税人对税务代理的依赖程度加大，将会为注册税务师行业发展提供新的市场空间。
中国注册税务师行业发展时间不长，许多事务所的规模及执业人员的素质，都难以适应涉税鉴证、税收筹划等高层次服务，满足不了外资企业、上市公司等纳税人的需求。因此，
中国注册税务师行业的发展方向：一是促进注册税务师的立法，为行业发展提供法律保障。
二是根据市场需求和征管改革的需要，拓宽涉税服务范围，加大对企业所得税汇算清缴、亏损确认、财产损失的审核和企业破产清算、股权转让、产权重组等涉税鉴证业务的比重。三是扩大现有税务师事务所的规模，倡导联合或合并，实施品牌化战略，走规模化、专业化之路。四是改革和完善执业资格考试制度，加快注册税务师队伍建设。五是采用多种方式培训，加快培养能够提供综合性、高层次服务的高素质、复合型人才，以提高注册税务师队伍整体
素质。我们预计，经过十年左右的努力，中国的注册税务师队伍将达到 10 余万人，涉税服务
的客户占比将达到 15%左右。
目前，中国注册税务师行业的自律管理尚处在初建阶段。应加快理顺行业自律管理与法
律规范及行政监督管理的关系，完善管理机制，增强行业自律管理的独立性。在遵从法律规
范及政府行政管理的原则下，充分发挥好行业自律管理的基础性作用。
二、对国际协作的希望
今年 2 月 AOTCA 第十一届理事会及特别会议已同意接纳中国注册税务师协会为会员。
我们希望，AOTCA 作为中国注册税务师协会与世界各国同行进行沟通与合作的交流平台，应进一步加强各成员单位之间的相互联系与合作；通过出版会刊等出版物，定期提供各国税务
专家制度和税制变动的信息及资料，以便更好地为各国经济发展和纳税人服务；通过访问、考察、研讨、培训等形式组织各国税务专家相互交流，共同提高；适当时机，可研究制定税
务专家服务项目及服务标准。

【ケルン税理士会】〜テーマ１〜a)ドイツの税制の特徴
ドイツの税制は 3つの柱で構成されている：
- 直接税
- 間接税
- その他の税目直接税としては、自然人に対して所得税、法人に対して法人税が課税される。所得税は７種類の所得源を対象としている（農業、林業、商工業、自営業、給与、賃貸、その他）；所得税は納税者の個人的状況にも配慮している。現在の個人所得税率は 16％から 45％である。法人に対する法人税率は一律 25％で、事業所得に対して課税される。この他、事業所得については地方自治体の税として課せられるが、税率は自治体により異なり、当該 12％から 20％である。
間接税である付加価値税は、他のすべての EU加盟国と同様に、あらゆる物品及びサービスの販売に課せられる。ドイツでは通常の付加価値税は 16％である。生活必需品については 7％の税率が適用されている。
その他の税目としては相続税、不動産取得税、不動産税、並びにガソリン、たばこなど特定品目に対する消費税がある。

b)ドイツの税務専門家制度の概要
ドイツでは税理士法により税理士業務が規定されている。つまり、税理士業務は税理士にのみ許される業務である（この他、弁護士及び公認会計士も税理士業務を許されている）。
税理士登録には、専門的な能力を有することが条件であり、通常、税理士試験においてその能力があることを証明しなければならない。さらに加えて、人格的な適性を示すことが求められる。税理士
は職業規則に則り業務を行うが、とりわけ独立した立場で、自己責任において、良心的に業務を行い、かつ秘密を守ることが義務づけられている。こうした職業上の義務が遵守されているかは、担当地域の税理士会が監視している。
税理士に独占的に認められている業務には、税務相談、税務全般についての支援、帳簿及び決算書の作成、並びに税務裁判及び刑事裁判における税務に関する案件の代理がある。
すべての税理士は税理士会への加入を義務づけられている；ドイツ全国には 21 の税理士会があり、これらが集まって連邦税理士会を形成している。ケルン税理士会の会員は約 5,200名である；ドイツ
全国の税理士は約 7万 5千人である。
税理士の経済状態はまだ良好と言える；しかし当然、経済全般の不調は税理士にも影響を及ぼしている。にもかかわらず、税理士の数は依然として毎年 3％程度ずつ増えている。これには、税理士業務と矛盾しないとして認められている経営コンサルティング業務などが、導入されていることも大きな要素となっている。

〜テーマ２〜
ケルン税理士会が現在取り組んでいるテーマ
税理士制度及び税理士業務は常に変化し続けている。目下、第８次税理士法改正の準備作業が行われている。この関連では、税理士試験に合格し、自由業としてではなく企業に雇用されて働く人々にも「税理士」の称号を認めるべきことが検討されている（いわゆる社内税理士）。また、税理士に対する営利活動の禁止を緩和することも考えられている。税理士会としては、少なくとも自らの家族の資産に関わる活動、及び関与先の一定の緊急事態における活動を行えるようにすることを要求している。そうした緊急事態とは、遺言執行人や破産管財人などの業務である。
立法サイドは、税理士にこれらの業務をさらに開放し、これ以外の営利活動も認めて行こうとの意向である。なぜなら、ＥＵが競争を妨げる規定を撤廃することを求めているからである。
しかし税理士側としては、消費者保護の観点から、明確な規制を堅持したいと考えている。

今後の課題
ＥＵからはすべての自由業種に対して、独占を排し、国境を越えた競争を一層押し進めるよう圧力がかかっている。税理士会はこの点で適切な限度を明確にすることを課題と考えている。
また現在、税理士業界にとって税理士業務の質を維持し、さらに向上することが大きな課題となっている。そこでケルン税理士会は、優れた税理士に対して通常の資格の他に「優秀税理士」である旨の称号を与えることを検討している。
EU 側から一層の自由化を求める圧力が強まることが予想されるとは言え、税理士制度は基本的には今の姿でこの先も当面は維持されるであろう。税理士業務の中核部分については、極めて専門的な業務の提供を保証するために、将来においても税理士の独占業務として維持されるであろう。それはまた、政府も望むところである。
しかし、今後は外国人税理士や専門的能力の高くない職種の人々が市場に参入しようとするため、当然のことながら競争圧力が高まると考えられる。こうした動きに対しては、専門的能力の質の高さをもって対抗する以外に道はない。

〜テーマ３〜
税務専門家制度の将来展望と国際的連携への希望
税理士会は、関与先企業が国境を越えて活動を展開する動きについて行くために、国際協力が不可
欠であると考える。国内業務のみに従事する税理士は外国の税法についての知識を持ち得ない； 従って外国の税理士と協力する必要がある。ヨーロッパではヨーロッパ税務連合（C.F.E.）を通じて税理士の協力が行われている。同連合はかなり前からヨーロッパ全域 4,000名に上る税理士をリストア
ップし、税理士間の協力を促進するためのＣＤを提供していた。最近、同連合はこのリストをインターネットでも利用できるようにしたため、オンラインで協力できるパートナーを検索できるようになった。
とは言え、税理士間の協力はヨーロッパ内で尽きるものではない。ドイツの税理士は世界的な協力に強い関心を抱いており、本サミットはその点で大きな貢献をなすと考える。
本サミットに参加するすべての税理士会との協力が、今後も継続されることを願っている。

Abstract 1＜Characteristics of their own country’s tax system and an overview ofsystems for tax professionals＞a) Characteristics of German’s tax system
In Germany the tax system rests on three poles:-

direct taxes
indirect taxes andother taxes.

In the case of direct taxes natural persons are charged income tax and legal persons
corporation taxes. Income taxes are divided into 7 sources of income ( country andforestry, business enterprises, independent activities, non-independent activities,
rentals and others); it also takes into account the personal circumstances of the tax
payer. The tax is levied at the present time at a rate which lies between 16% and 45 % .
Corporation taxes for legal persons are charged at a uniform rate of 25% for income on
business. In the case of income on businesses there is a special levy added to thebusiness tax levied by the communes and which is charged at a rate of between 12%
and 20% of the objective profit.
Value Added Tax is levied as an indirect tax – as in all the other EU States – on allservices and deliveries of goods. It is charged generally at a 16% rate in Germany; inthe case of certain goods considered as essential it is charged at a 7% rate.
Other taxes of importance are inheritance tax, ground purchase tax, a ground tax aswell as a series of special consumer taxes e.g. on mineral oil and tobacco.
b) Overview of German’s systems for tax professionals
In Germany tax consulting is regulated by the law on tax consulting. This means that
only persons who are tax consultants ”Steuerberater” may practise this profession ( inaddition lawyers and accountants may also act as tax consultants).
A condition for admission as tax consultants is proof of technical qualification which isnormally satisfied by an exam. Furthermore evidence of individual qualifications
should be made. Tax consultants are subjected to professional regulations which
oblige them in particular to exercise their profession in an independent and responsible
way, they must also be conscientious and observe professional secrecy. The
observance of professional regulations is controlled by the competent Chamber.

Among the professional areas which are reserved for tax consultants are counselling
and assistance with all fiscal matters, also establishment of accounts and balance
sheets as well as representation before the Financial and Penal Courts for affairs
concerning taxes.
Tax consultants are obliged to hold current membership of the Tax Chambers“Steuerberaterkammer”; the 21 Tax Consulting Chambers together form the Federal
Chamber. The Tax Chamber Cologne ( Steuerberaterkammer Cologne) counts 5200
members; in Germany there are 75.000 tax consultants.
The economic situation of the tax consultant can still be described as good; tax
consultants are effected of course by the pressures of the negative economic situation.
Nevertheless the yearly increase of approx 3% continues, in particular because of thepossibility of combining other professional activities such as consulting with theprofession.

Abstract 2＜Themes that your organization is currentry especially on, as well as futuretasks＞
Themes the Chamber of Tax Advisers in Cologne is currently focusing on
Tax consulting and the profession of the tax consultant are in permanent movement. At
the present time arrangements are being made in view of amending the tax consulting
law for the 8th time. Thought has been given to the possibility of giving the title of“Steuerberater” to persons who have passed the tax consulting exam and do notpractise as a liberal profession but as members of a company (so-called“Syndikussteuerberater”). Furthermore it has been planned to reduce the veto on thecommercial activities of tax consultants. The Steuerberaterkammer demands that tax
consultants may perform activities which are connected to their own family assets andthose which they carry out for their clients in certain troubled situations, e.g. executor
or insolvency administrator.
In addition, the legislator intends to extend the activities practised by tax consultants;
they are to be permitted to carry out further commercial activities.. This is aconsequence of the pressure exercised by the European Union which aims at removing
barriers to competition.
The profession intends to maintain clear regulations in order to protect consumers.
Future challenges
In Europe there is a pressure for all liberal professions to reduce monopolies and toincrease free competition – also across frontiers . It is the task of the Chamber to findthe right limit, in this regard.
One of the most important topics at the present time for the profession is to assure thequality of tax consulting and to increase its standard. In this context the Chamber of
Tax Consultants Cologne (Steuerberaterkammer Cologne) is thinking about giving
tax consultants a further “quality stamp”.

Abstract 3＜Future outlook of systems for tax professionals and hopes for international
collaborations＞
Future outlooks of systems for tax professionals and hopes for international
partnership and collaborations
Even if pressure from the EU toward a greater liberalisation is to increase, neverthelessthe tax consulting system shall continue to exist in its present form for the next years.
The core of tax consulting activities – and this is also the wish of the State – shallremain a monopoly of tax consultants to ensure that work of high quality is performed.
In the future there may be of course additional competition if a greater number offoreign tax consultants and also less qualified persons wish to enter on the market. Thispressure can be countered only by offensive quality requirements.
In the view of the Steuerberaterkammer international collaboration is absolutely
essential so as to accompany clients across frontiers. A national tax consultant is notfamiliar with the tax law of another country; for this reason he has to collaborate withanother tax consultant. Collaboration among tax consultants in Europe is organised by
the Confédération Fiscale Européenne (C.F.E.). For many years now the C.F.E. hasdeveloped a CD on cooperation which includes a list of over 4000 European tax
consultants. The C.F.E. has put a European register on internet; members of theprofession can now find online a partner with whom they can cooperate.
Cooperation does not stop however on the European borders. German tax consultants
are interested in a worldwide cooperation and this goal is one of the objectives of thissummit.
There is hope that collaboration shall be pursued with all the Chambers represented at
the summit.

Weltstädtegipfel
Thema 1

Merkmale des Steuersystems des Landes sowie die Lagedes steuerberatenden Berufsa) Steuersystem
In Deutschland basiert das Steuersystem auf drei Säulen:- den direkten Steuern,- den indirekten Steuern und den- sonstigen Steuern.
Als direkte Steuern wird bei natürlichen Personen die
Einkommensteuer, bei juristischen Personen die
Körperschaftsteuer erhoben. Die Einkommensteuer erfasst 7
Einkunftsarten (Land- und Forstwirtschaft, Gewerbebetrieb,
selbstständige Arbeit, nichtselbstständige Arbeit, Vermietungund Sonstiges); sie berücksichtigt auch die privaten
Verhältnisse des Steuerzahlers. Sie wird z.Zt. mit einem Satzzwischen 16 % und 45 % erhoben. Die Körperschaftsteuer fürjuristische Personen lastet mit einem einheitlichen Satz von
25 % auf den gewerblichen Einkünften. Als Sonderabgabe kommt
bei den gewerblichen Einkünften noch eine, den Kommunen
zustehende Gewerbesteuer hinzu, die je nach Gemeinde etwa
zwischen 12 % und 20 % eines objektivierten Gewinnes ausmacht.
Die Mehrwertsteuer liegt als indirekte Steuer - wie in allen
anderen EU-Staaten - auf allen Lieferungen und Leistungen. Sie
beträgt in Deutschland in der Regel 16 %; bei lebenswichtigen
Gütern beträgt sie 7 %.
Als sonstige Steuern fallen in das Gewicht eine Erbschaftsteuer,
eine Grunderwerbsteuer, eine Grundsteuer sowie eine Reihe vonspeziellen Verbrauchsteuern z.B. auf Mineralöl und Tabak.

b) Steuerberatung
In Deutschland ist die Steuerberatung durch das
Steuerberatungsgesetz gesetzlich geregelt. Dies bedeutet,
dass nur Personen die Steuerberater sind, diese Tätigkeit
ausüben dürfen (außerdem ist auch Rechtsanwälten und
Wirtschaftsprüfern die Steuerberatung erlaubt).
Voraussetzung für die Bestellung als Steuerberater ist derNachweis der fachlichen Qualifikation, der i.d.R. in einer
Prüfung zu erbringen ist. Außerdem ist die persönliche Eignung
darzulegen. Steuerberater unterliegen einer Berufsordnung,die sie insbesondere zur unabhängigen, eigenverantwortlichen,gewissenhaften und verschwiegenen Berufsausübung verpflichtet.
Die Erfüllung der Berufspflichten wird von einer zuständigenKammer überwacht.
Zum Bereich, der dem Steuerberater vorbehalten ist, gehört die
Beratung und die Hilfeleistung in allen Steuerangelegenheiten,
auch die Erstellung der Buchführung und der Bilanz sowie die
Vertretung vor Finanzgerichten und Strafgerichten in
Steuerangelegenheiten.
Alle Steuerberater sind Pflichtmitglieder der
Steuerberaterkammern; die 21 Steuerberaterkammern bilden die
Bundessteuerberaterkammer. Die Steuerberaterkammer Köln hat
ca. 5.200 Mitglieder; in ganz Deutschland gibt es ca. 73.000
Steuerberater.
Die wirtschaftliche Situation der Steuerberater ist als nochgut zu bezeichnen; unter dem Druck der negativen
wirtschaftlichen Entwicklung leiden natürlich auch die
Steuerberater. Dennoch hält der Zustrom mit ca. 3 % netto
Zuwachs pro Jahr immer noch an, da der Beruf des Steuerberaters,
insbesondere auch wegen der mit dem Beruf weiter vereinbaren
Tätigkeiten wie Unternehmensberatung, als attraktiv gilt.

2.

Aktuelle Themen der Kammer sowie künftige Aufgaben

Das Steuerberatungswesen und der Beruf des Steuerberaters sindin ständiger Bewegung. Aktuell werden Vorbereitungen getroffen,
das Steuerberatungsgesetz zum 8. Mal zu ändern. Hierbei
bestehen Überlegungen, auch Personen den Titel„Steuerberater“ zu verleihen, die die Prüfung zum Steuerberaterabgelegt haben, aber nicht freiberuflich, sondern in einem
Unternehmen arbeiten (sogenannter Syndikussteuerberater).
Außerdem wird überlegt, das Verbot der gewerblichen Betätigung
des Steuerberaters zu lockern. Die Steuerberaterkammer fordert,dass der Steuerberater wenigstens Tätigkeiten erledigen kann,die mit seinem eigenen Familienvermögen zusammenhängen, undsolche Tätigkeiten, die er für den Mandanten in bestimmten
Notsituationen erledigt, z.B. als Testamentsvollstrecker oderals Insolvenzverwalter.
Der Gesetzgeber will diese Tätigkeiten für die Steuerberaternoch weiter öffnen und ihnen weitere gewerbliche Tätigkeiten
erlauben. Dies geschieht im Hinblick auf den Druck derEuropäischen Union, die Wettbewerbsschranken beseitigen will.
Der Berufsstand will jedoch aus Verbraucherschutzgründen an
einer engen Auslegung festhalten.
Aus Europa kommt - für alle Freiberufler - der Druck, Monopole
abzubauen und den Wettbewerb - auch über die Grenze - stärker
zuzulassen. Hier ist es die Aufgabe der Kammer, die richtige
Grenze zu finden.
Wichtigstes Thema für den Berufsstand ist derzeit, die Qualität
im Steuerberatungswesen zu sichern und noch zu heben. Hier
stellt die Steuerberaterkammer Köln die Überlegung an, einzusätzliches „Qualitätssiegel“ an Steuerberater zu vergeben.

3.

Künftige Perspektive des Steuerberatersystems sowie
Wünsche über die internationale Zusammenarbeit

Auch wenn der Druck aus der EU nach einer stärkeren
Liberalisierung zunehmen wird, so wird das
Steuerberatungssystem in den jetzigen Grundzügen auch in den
nächsten Jahren bestehen bleiben. Der Kern der steuerberatenden
Tätigkeiten wird - und dies ist auch ein Wunsch des Staates immer ein Monopol der Steuerberater bleiben, damit hochqualifizierte Arbeit geleistet werden kann.
Zukünftig kann natürlich ein Wettbewerbsdruck dadurch
entstehen, dass verstärkt ausländische Steuerberater, aberauch weniger qualifizierte Personen in den Markt eindringenwollen. Diesem Druck kann nur durch eine Qualitätsoffensive
begegnet werden.
Aus der Sicht der Steuerberaterkammer ist eine internationale
Zusammenarbeit zwingend notwendig, um die Mandanten über die
Grenzen hinaus zu begleiten. Ein nationaler Steuerberater kannnicht das Steuerrecht eines anderen Landes kennen; deshalb musser mit einem anderen Steuerberater zusammenarbeiten. Die
Zusammenarbeit der Steuerberater geschieht in Europa über die
Confederation Fiscale Européenne (C.F.E.). Die C.F.E. hat
bereits seit vielen Jahren eine Cooperations-CD entwickelt, inder 4.000 europäische Steuerberater eingetragen sind. Nunmehr
hat die C.F.E. ein europäisches Register in das Internet
gestellt, so dass man online Kooperationspartner finden kann.
Die Kooperation endet jedoch nicht an den europäischen Grenzen.
Die deutschen Steuerberater sind interessiert, weltweit
zusammenzuarbeiten und diesem Zweck dient auch dieser Gipfel.
Es besteht die Hoffnung, dass die Zusammenarbeit mit allen am
Gipfel vertretenen Steuerberaterkammern weiter gepflegt wird.

【ソウル地方税務士会】〜テーマ１〜
韓国の税制の特徴◎ 申告納税制度：我が国の納税義務確定方式は、相続税及び贈与税等、一部の地方税を除いて、原則的に自己申告納税方式を採用している。
◎ 年末調整制度： 給与所得を受ける個人の大多数を対象とする制度である。この制度は、事業主が従業員に対して毎月給料を支給するとき、源泉徴収し、年末に個人の年間所得に対して税額を精算し、課税標準と税額を確定する制度である。
◎ 住民登録番号及び事業者登録番号：住民登録番号は、住民の居住関係及び人口の動態を正確に把握して、行政事務と税務処理を合理的に遂行するために、住民個々人に対して番号を付与する制度である。個人及び法人に対する納税義務管理にもこれを活用しており、事業者に事業者登録を義務化し、事業者登録番号により納税義務を管理している。
◎ 租税救済制度：違法、不当な租税の賦課に対して司法的救済手続の前段階である行政救済手続として異議申請（処分庁）、審査請求（国税庁）及び審判請求（財政経済部）
等の 3 段階で構成されている。異議申請は、納税者が選択して行うことができ、審査請求及び審判請求は納税者がいずれか選択して請求することができる。
◎納税者権利憲章制度：納税者の権利保護に関する事項を含む納税者権利憲章は 1996 年に制定され、1997 年 7 月 1 日から施行している。その内容は、重複調査の禁止、税務調査において代理人の助力を受けることができる権利、納税者の誠実性推定、税務調査の事前通知と延期申請、秘密維持、情報の提供を受ける権利等があり、課税前適否審査制度は、1999 年から実施している。
◎電子申告・電子納税制度：各種税金に対する申告・納付及び課税資料の提出、税金に対する告知をインターネットにより行う「ホームタックスサービス」と呼ばれる制度を実施している。

韓国の税務専門家制度の概要◎税務士法の制定：1961 年 9 月 9 日、”税務士法” の制定により、納税者が租税専門家である税務士によって権益の保護を受けることができる契機を設けた。
◎税務士の職務：税務士は、納税者の委任により下記のとおりの租税に関する行為や業務を遂行する。
−租税に関する申告、申請、請求 (異議申し立て、審査請求及び審判請求を含む) 等の税務代理−税務調整計算書、その他税務関連書類作成等の税務調整−租税関連申告のための記帳代行−租税関連相談又は諮問−その他付帯業務

◎ 税務士の資格−税務士資格試験に合格した者−公認会計士の資格がある者−弁護士の資格がある者◎ 登録と入会：税務士の職務を遂行するためには、財政経済部に登録をしなければならず、これをもってはじめて “税務士” という名称を使用することができる。税務士資格試験の合格者は、必ず、韓国税務士会に入会しなければならないが、公認会計士と弁護士は、韓国税務士会の入会は任意である。
◎税務士事務所の形態：事務所の形態は、個人事務所と税務士法人に分けられる。個人事
務所は、開業税務士 1 人が運営する。税務法人は、5 人以上の税務士により構成され、このうち 3 人以上が社員でなければならない。

〜テーマ２〜
ソウル地方税務士会が現在取り組んでいる業務◎納税者の権利保護：税務専門家として社会に貢献するために、零細納税者の税務申告代
行と無料税務相談を実施して、国民に対する広報と納税者の権利保護に寄与している。
◎納税者の便益提供：納税者に対する広報のために、無料のビデオ税金講座プログラムを開発して、インターネットによりリアルタイムでサービスを提供している。また、税務士が業務上の過失により納税者に損害を与えた場合、これを賠償するための損害賠償共済事業を運営している。
◎不合理な税法の改善：税務士会は、納税者の権利侵害及び不合理な租税に対する改善意見をまとめ、先進諸外国の租税制度と比較検討するセミナー及び学術討論会を開催し、総合的な意見を政府当局に提出して改善するように働きかけている。
◎租税に関する研究活動：租税と関連する、研究機関として租税研究所及び研究活動に役立てるように租税図書館を置いている。また、活発な研究活動のために、毎年、主題を定めて研究論文を発行している。
◎研修教育活動：納税者に対する良質のサービスを提供するために、税務研修所を置いて、開業税務士の研修教育と会員事務所職員に対する職務教育を持続的に推進中である。
◎その他活動：会員事務所にふさわしい人材を養成するための資格試験制度を運営中であり、社会に貢献するために、不遇な人々のための基金を設立している。

今後の課題◎税務士の地位向上：外部的には、対国民奉仕と広報活動を強化し、内部的には、税務士の資質と職務能力を向上させることにより、質の高いサービスを提供し税務士の社会的地位を向上させることに重点を置いている。
◎税務訴訟代理権の確保：税務専門家である税務士に対して税務訴訟代理権を確保する努
力をしており、納税者に国民の経済的利益を提供するため、選択の権利を与えている。
◎自動資格制度の廃止：税務専門家でない公認会計士や他の資格士に対して、税務士資格
を自動的に付与して税務士の専門性を弱化させ、国民の選択に混乱を与える不合理な制度を改善するために努力中である。
◎租税研究及び研修教育活動の強化：租税理論及び関係学術の学理と実務を研究するためのセミナー、討論会を開催して税務専門家団体としての地位を確固し、会員及び会員事
務所職員に対する職務教育を強化して、良質のサービスを提供することができるよう努力している。
◎税務士法の改定：利害関係にある他資格士との差別化と、業務の専門性を開発して、税務士法を強化させて、他の資格士から租税業務への不当な侵害を防がなければならない
とともに、業務領域の拡大を通じた税務専門家の地位を高めなければならない。

〜テーマ３〜
税務専門家制度の将来展望◎税務専門家制度のグローバル化：各国においては、現代社会は、分業化、専門化等、多様な社会現象があり、従って租税に関する制度が裏付けされない場合が多く、課税に関する問題に直面することが多い。このような社会構造においては、税務専門家の必要性が増大するのであり、制度の発展は必然的であるといえよう。各国の制度が発展して、世界に普及するとき、我々の地位はまた一歩いっそう進歩するものと期待される。
◎税務士法の改善 : 税務士の業務領域を拡大する方案として、中小企業に対する会計監査と経営診断、会計に対する検定も可能なように制度の整備と経営コンサルティングに対する業務の質的向上のために努力すべきである。
◎税務士の社会的地位向上 : 租税の研究と研修教育を通じて、専門家として職務能力を向上させ、会員間の秩序を維持させなければならないとともに、公益団体として納税者の権利保護と社会的貢献により地位向上を模索しなければならないであろう。

国際的連携への希望◎相互理解と尊重：国際間の交流を通じた、情報交換及び資料の相互提供により、関係を増進させることができるものと期待され、このような交流を通じて、各国の制度と団体に対して理解と尊重する姿勢が必要となるであろう。
◎国際会議の開催：税務専門家の制度的発展のために、各国間で情報交換を行うためのセミナー開催、代表者会談等、国際交流をいっそう活発に行わなければならないであろう。
◎税務専門家制度の世界的普及：税務専門家制度は、世界的に普及しているが、業務領域において完全に独立したものとなっていない国が多いので、相互協力して税務専門家のみの固有業務としての位置を確保できるように、制度的整備に皆一緒に参加しなければならないであろう。

Abstract 1 ＜Characteristics of their own country’s tax system and an overview ofsystems for tax professionals＞

Characteristics of Korea’s tax system◉ Self-tax assessment system : The self-tax assessment system of Korea is used inevery type of taxation to determine the amount of tax

except certain local taxes

such as inheritance tax or gift tax.
◉ Year-end tax adjustment system; This is a system for a majority of individuals

receiving employment incomes. Under this system, employers withhold tax from theemployees, calculate the their individual annual income and settle the tax amounts at
the end of each year.
◉ Taxpayer identification number system(Social security number& Business number):Social security number is a system which gives unique number for each social
member to perform the operating and taxing process more easily by getting more
information of inhabitants and population.
◉ Tax exemption system: Tax exemption system as former process of administrative

exemption before legal exemption against the illegal or unfair taxation consists ofthree

procedure

such

as

law

appeal(concerning

ministry),

investigation

request(National Tax Service), judgment request (Ministry of Finance and Economy).
Taxpayers are supposed to appeal and choose one of the two procedures ofinvestigation request and judgment request for exemption.
◉ The national charter of taxpayers : The national charter of taxpayers was enacted in

1996 and effective as of July 1 to protect taxpayers’ right. It prohibits the double
investigation on the same cases and argues the right of taxpayers being helped bydelegates and provided with information, early notice for tax investigation, and etc.
The system of examination before taxation has been effective since 1999.

◉ Online assessment & payment system : National Tax Service is providing taxpayerswith so- called Home tax service by which taxpayers are so informed and notified oftaxation that they can assess and pay for various kinds of tax and submit the
taxation material or documents.

Overview of Korea’s systems for tax professionalsth◉ The Certified Public Tax accountant (CPTA) Law was enacted in September 9 1961

to protect taxpayers’ right with the tax professionals’ help.
◉ Duties of CPTAs

Tax agency business, preparation of tax documents and tax consolidation are theexcusive duties of CPTAs. They’re allowed to carry out documentation including
preparing of financial documents, keeping accounting books, as well as serving as
assistants in tax litigations, external auditors for local municipalities, and asset
appraisers under commercial laws and etc. as consultants for taxation◉ Qualification requirements for CPTA

― A person who passed the national CPTA examination― An attorney-at-law or a certified public accountant◉ Registration and affiliation : CPTAs are obligated to register for the CPTA roster

managed by Korea Federation of CPTAs’ Association and Ministry of Finance andEconomy to use the name of CPTAs and do a duty as them. An attorney-at-law or acertified public accountant can choose to register as a CPTA.
◉ Format of CPTA offices : The offices may take one between two forms of a personal

CPTA office and a CPTAs’ corporation. A CPTA and their associates belong to theformer, and 5 or more partners of CPTAs belong to the latter among whom there arethree or more associates and assistant CPTAs.

Abstract 2＜Themes that your organization is currently working especially on, as well
as future tasks＞

Themes that S.A.C.P.T.A is currently working on◉ Protection of the right of taxpayers : We provide free tax filing assistance andpayment program for the poor to protect the right of taxpayers, make a good public
relation and contribute to our society as tax specialists.
◉ Providing convenience for taxpayers :We provide free tax training video program

thorough the internet in real time as a publicity campaign to taxpayers and operate
the compensation-for-damage-system just in case if CPTAs do them a harm as anegligence or a fault.
◉ Reform of tax laws : We collect opinions on reforming the flaw of tax laws andviolation cases for taxpayers’ right and interest by holding seminars and academic
discussions to compare advanced taxation systems to that of Korea to give guide togovernment and authorities.
◉ Research for taxation : We have research laboratory and tax library on taxation andpublish annual research papers for special topics.
◉ Training and development program :We have a tax training institute to provide

members and office staff with great training opportunities for practice and job
training.
◉ other themes : They have certification test system for recruiting appropriate humanresources and fund-raising system for poor people as social contribution.

Future challenges◉ Making CPTAs’ social position advanced :We provide high-level service andimprove the social status of CPTAs by increasing CPTAs’ quality and job abilityinternally with training and making a publicity campaign externally.
◉ Gaining the right of serving as a representative in taxation lawsuit : We are making

efforts to acquire the right to serve as a representative in taxation lawsuits forproviding convenience and economic interest to taxpayers and giving them the rightof choice.
◉ Abolishing automatic license system : We are making efforts to revise theunreasonable law to eliminate the certified public accountants and other certified
persons from automatic qualification for CPTAs.
◉

Strengthening research for taxation and training program : We are making efforts
to provide members and office staff with great training opportunities for practiceand job training and hold seminars and academic discussions to compare advanced
taxation systems to that of Korea to be the best tax specialist group.

◉ Revision of the CPTA Law : We have to elevate the tax specialists’ status andprevent an invasion of taxation work by other interested certified persons by
developing and expanding the differentiated work area.

Abstract 3＜Future outlook of systems for tax professionals and hopes for international
cooperation＞

Future outlook of systems for tax professionals◉ Globalization of tax specialist system : Recently people has felt that they need tax

specialists and the system under the society where there is no sufficient system andhuman resources to support taxation for diversification, specialization and they arehaving trouble in understanding taxation. Therefore, we improve our social status
with the tax specialist system of each country developed and prevailing throughout
the world.
◉ Revision of the CPTA Law : We are making efforts to improve the work quality ofbusiness consulting and to revise the CPTA law to audit accounts and examine
business management for medium-scale enterprises(SMEs)◉ Improvement of the social position of CPTAs : We have to elevate the tax specialists’status by offering the great opportunities of training with taxation research andprotecting the taxpayers’s right and social contribution.

Hopes for international partnerships and collaboration◉ Mutual understanding and respect : We want to improve our partnership by further

promoting exchange of information and material between two countries. We can get
the understanding of each country’s systems, programs and associations with thisexchange.
◉ Holding international conferences on a regular basis : We have to firm international

cooperation by holding conferences and symposiums such as high-level meetingsand information forums to develop the tax specialist system.
◉ Spreading of the CPTA system on a global scale : We have take part in the reformoftax law to promote the CPTA system throughout the world as a tax specialist

one even though this system prevails worldwide but not used independently in workarea.

Ⅰ. 각국의 조세제도의 특성 및 조세전문가 제도의 개요
1. 한국 조세의 특징◉ 신고납세제도 : 우리나라의 납세의무 확정 방식은 상속세 및 증여세 등 일부의세금을 제외하고는 원칙적으로 자진신고납세방식을 채용하고 있다.
◉ 연말정산제도 : 개인의 근로소득자의 대부분을 대상으로 사업주가 피고용자의
월급여에 대하여 매월 급료를 지급할 때 원천징수하고 연말에는 개인의 연간소득에대하여 세액을 정산하여 과세표준과 세액을 확정하는 제도를 시행하고 있다.
◉ 주민등록번호 및 사업자등록번호 : 주민등록번호는 주민의 거주관계 및 인구의동태를 정확하게 파악하여 행정사무와 그 처리를 합리적으로 수행하기 위하여 주민개개인에게 번호를 부여하는 제도로 개인 및 법인에 대한 납세의무관리에도 이것을활용하고 있으며, 사업자에게는 사업자등록을 의무화하여 사업자등록번호에 의하여납세의무를 관리하고 있다.
◉ 조세구제제도 : 위법 부당한 조세 부과에 대한 사법적 구제절차의 전단계인행정구제절차로서 이의신청(처분청), 심사청구(국세청), 심판청구(재정경제부) 등의
3 단계로 구성되어 있다. 이의신청은 납세자가 선택적으로 할 수 있고, 심사청구와
심판청구는 납세자가 택일하여 청구할 수 있다.
◉납세자권리헌장제도

:

납세자의

권리보호에

관한

사항을

포함하는

납세자권리헌장을 1996 년에 제정하여 1997. 7. 1 부터 시행하고 있다. 그 내용은중복조사의 금지, 세무조사에 있어서 대리인의 조력을 받을 수 있는 권리, 납세자의성실성 추정, 세무조사의 사전통지와 연기신청, 비밀유지, 정보를 제공받을 권리등이 있고, 과세전적부심사 제도는 1999 년부터 실시하고 있다.
◉ 전자신고·납부제도 : 각종 세금에 대한 신고·납부 및 과세자료의 제출, 세금에대한 고지를 인터넷으로 하는 홈택스 서비스를 실시하고 있다.

2. 한국의 조세전문가 제도의 개요◉ 세무사법의 태동 : 1961년 9월 9일 “세무사법”의 제정으로 납세자가 조세전문가인
세무사에게 권익을 보호 받을 수 있는 계기를 마련함.
◉ 세무사의 직무 : 세무사는 납세자의 위임에 의하여 아래와 같은 조세에 관한행위나 업무를 수행함.
— 조세에 관한 신고, 신청, 청구(이의신청, 심사청구 및 심판청구 포함)등의
세무대리— 세무조정계산서, 기타 세무관련서류 작성등 세무조정— 조세관련 신고를 위한 기장대행— 조세관련 상담 또는 자문— 기타 부대업무
◉ 세무사의 자격— 세무사자격 시험에 합격한 자— 공인회계사의 자격이 있는 자
— 변호사의 자격이 있는 자
◉ 등록과 입회 : 세무사의 직무를 수행하기 위해서는 재정경제부에 등록을 하여야하며, 비로서 “세무사”라는 명칭을 사용할 수 있다. 세무사 자격 시험 합격자는반드시 한국 세무사회에 입회하여야 하며, 공인회계사와 변호사는 한국 세무사회의입회가 임의적임.
◉ 세무사사무소의 형태 : 사무소의 형태는 개인사무소와 세무법인으로 나누어 진다.
개인사무소는
구성하며
구성된다.

이중

개업세무사
3인

1인이

이상은

운영한다.

사원이어야

세무법인은

하고

이를

5인

이상의

보좌하는

세무사로

소속세무사로서

Ⅱ.

서울지방세무사회(Seoul

Association

Of

CertifiedPublicTax

Accountants ; S.A.C.P.T.A)가 추진중인 업무 및 과제
1. 서울 지방 세무사회가 추진하는 업무◉ 납세자의 권익보호 : 조세전문가로서 사회에 공헌하고자 영세납세자의 세무신고대행과 무료 세무상담을 실시하여 대 국민에 대한 홍보와 납세자의 권익보호에
기여하고 있음.
◉ 납세자의 편의제공 :대 국민 납세홍보를 위하여 동영상 무료 세금강좌프로그램을 개발하여 인터넷으로 실시간 서비스를 받을 수 있으며 세무사가 업무상과실로 납세자에게 손해를 끼쳤을 경우 이를 배상하기 위한 손해배상공제사업을
운영하고 있음.
◉ 불합리한 세법의 개선 : 세무사는 납세자의 권익침해와 불합리한 조세에 대한 개선의견을 수렴하여 선진 외국의 조세제도와 비교 검토하는 세미나 및 학술토론회를
개최하여 종합적인 의견을 정부 당국에 개선토록 하고 있음.
◉ 조세에 관한 연구활동 : 조세와 관련하여 연구기관으로 조세연구소를 두고연구활동에 도움이 될 수 있도록 조세도서관을 두고 있다. 또한 활발한 연구활동을위하여 매년 주제를 정하여 연구논문을 발간하고 있음.
◉ 연수교육활동 : 납세자에 대한 양질의 서비스를 제공하고자 세무연수원을 두어개업세무사의 연수교육과 회원사무소 직원에 대한 직무교육을 지속적으로 추진중에
있음.
◉

기타활동

:

회원사무소의

인력난의

해소를

위하여

세무인력

양성을

위한

자격시험제도를 운영중에 있으며, 사회에 공헌하고자 불우한 이웃을 위한 성금을모금하여 기탁하고 있음.

2. 서울지방 세무사회의 중점과제◉ 세무사의 지위 향상 : 외부적으로는 대 국민 봉사와 홍보활동을 강화하고내부적으로 세무사의 자질과 직무능력의 향상을 통한 질 높은 서비스를 제공하는데중점을 둠.
◉ 조세소송대리권의 확보 : 조세전문가인 세무사에게 조세소송대리권을 확보하여국민의 경제적 이익과 편의를 제공하고, 선택권을 넓혀주어 기본권을 신장 시킬 수있는 방안을 강구중임.
◉ 자동자격제도의 폐지 : 조세전문가가 아닌 타 자격사에게 세무사자동자격을
부여하여 세무사의 전문성을 약화시키고 국민의 선택에 혼란을 주는 불합리한 제도개선을 위하여 노력중임.
◉ 조세연구 및 연수교육활동 강화 : 조세이론 및 관계 학술의 학리와 실무의 연구를위한 학술세미나, 토론회를 개최하여 조세전문가 단체로서 위상을 확고히 하고회원 및 회원사무소 직원에 대한 직무교육을 강화하여 양질의 서비스를 제공하는방안을 모색 함.
◉ 세무사법의 개정 : 이해관계에 있는 타 자격사와 차별성과 업무의 전문성을개발하여 세무사법을 강화시켜 타 자격사로부터 조세업무의 부당한 침해를 막아야할 것이며 업무영역의 확대를 통한 전문가의 위상을 높여야 할 것임.

Ⅲ. 조세전문가 제도의 장래 전망과 국제협력 희망사항1. 조세전문가 제도의 장래 전망◉ 조세전문가 제도의 세계화 : 현대사회는 분업화, 전문화, 다양한 사회현상으로 각국가에서는 조세에 관한 제도가 뒤 받침 되지 못하는 실정으로 과세에 어려움이직면하는 경우가 많다. 이러한 사회구조에서는 조세전문가의 필요성이 증대될것이며 제도의 발전은 필연적이라고 할 수 있을 것이다. 각국의 제도가 발전하여세계로 보급될 때 우리의 위상은 한층 진일보할 것으로 기대된다.
◉ 세무사법의 개선 : 세무사의 업무영역을 확대하는 방안으로 중소기업에 대한회계감사와 경영진단, 회계에 대한 검정도 가능하도록 제도의 정비와 경영컨설팅에대한 업무의 질적 향상을 위하여 노력할 것이다.
◉ 세무사의 사회적 지위 향상 : 조세의 연구와 연수교육을 통하여 전문가로서
직무능력을 향상시키고 회원간의 질서를 유지시켜야 할 것이며 공익단체로서
납세자의 권익보호와 사회적 공헌으로 지위향상을 모색하여야 할 것이다.

2. 국제적 동반자로서 상호 협력 및 희망사항◉ 상호이해와 존중 : 국제간의 교류를 통하여 정보교환 및 자료의 상호제공으로관계를 증진시킬 수 있을 것으로 기대되며, 이러한 교류를 통하여 각국의 제도와단체에 대하여 이해와 존중하는 자세가 필요할 것이다.
◉ 국제회의 개최 : 조세전문가의 제도적 발전을 위하여 각국의 정보 교환을 위한세미나 개최, 대표자 회담등 국제교류를 더욱 활발히 하여야 할 것이다.
◉ 조세전문가 제도의 세계적 보급 : 조세전문가 제도는 세계적으로 활용하고 있으나업무영역에서
조세전문가만의

완전히

독립적이지

고유업무로서

참여하여야 할 것이다.

못한

자리잡을

나라가
수

있도록

많으므로

상호

제도적

정비에

협력하여
다

함께

【イギリス勅許税務協会】〜テーマ１〜
イギリスの税制の特徴
・イギリスは税制において連邦制を採用しています。税制上、イギリスはイングランド、
ウェールズ、スコットランド、そして北アイルランドから構成されています。
・税は概ね、直接税と間接税の 2 種類に分けられます。それぞれの主な税は以下のとおりです。
直接税―所得税、法人税、キャピタルゲイン税、相続税、社会保証料
間接税―付加価値税（VAT）、関税、物品税、印紙税
上記に加えて、その他様々な租税があります。
・租税に関わる法律には各種の税法があります。これらの法律は毎年の財政法の中で毎年改定されます。
・直接税及び間接税は法人又は個人から支払われます。これらの税の管轄機関は内国歳入庁と関税庁です。先頃、政府はこの 2 機関の統合を発表しました。
・原則、主要な税は申告納税制度のもとに納税額が決定されます。
・税金は分割又は一括で支払われます。支払い頻度は以下の要因によって決まります。
- 税の種類- 所得の種類- 利益や所得の水準
・直接税に関する課税所得を詳しく記載した申告は、納税額の計算とともに通常毎年行われます。間接税に対する課税所得の申告は、毎月、毎四半期、もしくは毎年一回行うか、特定の取引の後に行われます。
・所得・利益・資本の種類により 0％から 40％の税率が適用されます。

イギリスの税務専門家制度の概要
・イギリスでは、税務に従事する個人に対する規制や免許に関する法律は存在しません。
・種々の専門家組織が存在し、税務専門家に従事する個人の加入を奨励・促進しています。
・イギリス勅許税務協会は、税務のみに関わる専門家組織の中ではイギリス最大の組織です。1930 年に創設され、1994 年に王室勅許を受けました。
・協会の主な目的は、税務分野における国民への教育の向上と、税務執行及び実務の研究推進です。
・協会会員には、Chartered Tax Adviser の資格名称が許可されます。会員にはアソシエイ
ト会員とフェロー会員の 2 種類があります。
・アソシエイト会員になるためには、協会の試験に合格し、3 年間の実務経験を有することが必要です。一定水準を満たす論文を提出することで、フェロー会員となることができます。

・協会は現在約 13,000 人の会員を有し、その中にはイギリスにおける一流の税務専門家も多数含まれます。会員は、個人事業、工業・商業、学術、公共セクターなど、様々な専門分野で活躍しています。
・協会の活動は、異なる性格を持つ２つグループが、互いに密接な連携を保ちながら管理・運営されています。
- 事務局長の指揮下で働く当協会正社員。
- 選出されたボランティアにより構成された理事会。ボランティアは税制審議、教育、会員、業務水準、財務及び低所得者のための税制改革委員会を通じて活動を行っています。

〜テーマ２〜
イギリス勅許税務協会が現在取り組んでいるテーマ
イギリス勅許税務協会の理事会は、その多岐にわたる委員会を通じて、教育政策、会員のニーズ、税制等について検討を続けていきます。
各分野における具体的なテーマは以下のとおりです。
教育
・試験制度の見直しはほぼ完了しました。主な目的は、協会の試験を税務の多岐な専門分
野で働く人々にとってより関連性の高いものにすることです。主な改善点として、単位制の導入と、税法、職務責任、倫理に関する直接的試験の採用が挙げられます。
・2003 年 2 月に立ち上げた「上級国際税務士上級資格」の継続的発展に努めます。実質的にこれは国際税務アドバイザーの新資格で、試験はイギリス税制及び受験者が選択した国の税制から出題されます。第１回目の試験は 2004 年 5 月に予定されています。
専門分野
・税制改正について、政府と協議を行っています。特に、キャピタルゲイン税、住居及び居住地税の見直し、及び信託税制の修正案に注目しています。

今後の課題
会員と業務水準
・マネーロンダリング（資金洗浄）や犯罪収益金に関する新しい法律の導入は、協会会員に大きな影響を与えています。
・会員指導は、税務に係る行動基準・倫理規定によっている。また、会員向けの職務規約と実務ガイドラインに関するガイドラインの見直しも行っています。
・IT 技術の発達に伴い、会員が相互に興味のある税務分野について議論できるオンライン
フォーラムの導入を含むオンラインフォーマットなどのサービスの提供を目指し、見直しを続けていきます。
低所得者のための税制改革グループ
・イギリス勅許税務協会は、慈善団体として、低所得者層に対する税務援助の必要性を認識しています。また、税制が特に所得者層に対して公正なものであるよう働きかけていきます。所得者層に関わる事項について、協会は独自で、又は協会によって設立され支援されている慈善団体事業を通じて、政府に陳情を続けて行きます。

〜テーマ３〜
税務専門家制度の将来展望
CTA は申告納税書の作成や提出について、法的な独占権を持ちません。またイギリスでは、
税務アドバイザーの規制や国家資格といったものも存在しません。この現状は、欧州連合の競争の自由に関する法的枠組みの制約を考慮しても、変更されそうにありません。従って、CTA の職務的地位は、国家資格ではなく、むしろ職業の専門性や規範性を維持することにより、保たれると言えるでしょう。
この目的のもと、イギリス勅許税務協会は以下の分野に努力します。
教育・歴史的に CTA の試験は、税務専門家にとっての高度な資格試験でした（大学を出て、弁護士や勅許会計士の資格を取得した後、さらに CTA の資格を取得するというのが典型的なキャリアの道筋でした）。
しかし最近では、CTA の資格のみを持つ人々が増加しています。これは膨大な数の税法が存在するため、多様な税務分野において専門性が高まったことに起因しています。協会の試験は、既に税務関連分野で専門的な資格を有している人々や、税務のみ、或いは特定税務を専門としている人々をも対象としたものであるよう留意し続けなければいけません。
・これを達成するため、協会では、‐試験の内容と構成の検討を継続して行います。
‐他の専門家組織と連携し、試験のなかで関連性のある部分を免除することが妥当かどうかを検討します。
‐受験者の養成機関や受験者を雇用する雇用主と連携し、教科内容が現在の実務に則したものであるように努めます。
業務水準・実務に携わる CTA は、公表されている業務基準（マネーロンダリング規定のような倫理規定や法規定を含む）の遵守と、顧客保護のための賠償保険への加入が義務付けられています。
・会員に対する苦情に対応するため、訓練制度が設けられています。
・専門資料の割引提供など、広範囲にわたる会員サービスを提供します。
政府機関との連携
・協会はイギリスの税法制定に積極的に参加しています。毎年、専門的な問題についての協議に貢献したり、税法の改正や明確化のために独自プログラムを実施したりしています。
・毎年、現行の重要テーマに関する会議を、協会の上級会員と政府税務機関の間で開催しています。自由に意見交換することで、税法の施行に影響を及ぼしています。
・「共同作業」プログラムでは、より良い業務実践を目的とし、開業 CTA と地域の税務担
当部署とが協議を行うことを奨励しています。

・低所得者のための税制改革グループでは、金銭的理由で専門的アドバイスが受けられない人に代わって、税制改正を求める運動を行っています。

国際的連携への希望
協会では、税務専門家の国際化に着目し、以下のような貢献を行ってきました。
・ロンドンで 2002 年世界租税会議のホストを務めました。
・上級国際税務資格の創設により、専門家の輩出に貢献しました。第１回目の試験は約 60人の受験者を迎えて行われたところです。受験者には、外国の税制の専門知識や、国際商取引に関するイギリス法規の専門知識が求められます。
協会は、自分たちの経験を他国の姉妹組織と共有することを大いに望んでいます。特に興味のある分野は以下の通りです。
・上級国際税務士資格プログラムにおける協力。この資格の認定地域を広めることで、数多くの参加国で認められる国際資格にすることができます。
・会員に対し実務に役立つ支援の実施。例えば、会員が開業する際に事業立ち上げを支援
する CD-ROM を作成する、などです。（これは、細かな内容はイギリスに関連性があることが必要ですが、全体的な構成は海外組織にも関連したものでなければいけません）。
・会員のための継続職業訓練プログラムの立ち上げと運営。

Abstract 1＜Characteristics of their country’s tax system and an overview of systems fortax professionals＞
Characteristics of the United Kingdom’s tax system
・ The United Kingdom has a federal system in respect of Taxation. For taxation
purposes the United Kingdom comprises of England, Wales, Scotland and Northern
Ireland.
・ Taxes are generally divided into two categories – Direct Taxes and Indirect Taxes.
The main taxes in each category are;Direct Taxes− Income Tax, Corporation Tax, Capital Gains Tax, Inheritance Taxand Social Security Contributions
Indirect Taxes −Value Added Tax, Customs Duties, Excise Duties, Stamp Duty
In addition to the above there are other miscellaneous taxes.
・ The governing legislation for taxation are the various taxes acts. These acts areamended every year in the annual Finance Act.
・ Both direct and indirect taxes can be paid by Corporate Bodies or Individuals. The
governing bodies are The Board of Inland Revenue and HM Customs & Excise. The
merger of the two bodies has recently been announced by Government.
・ In principle, for the main taxes a self assessment system operates to determine theamount of tax payable.
・ Taxes due are paid either by instalments or in a lump sum, payment. The frequencyof the payment is determined by:−The type of tax−The type of income−The level of profit/income
・ Returns detailing income chargeable to direct taxes are normally filed annually
together with a calculation of the tax payable. Returns of indirect tax income can be
filed monthly, quarterly, annually or following a specific transaction.
・ Depending on the nature of the income, profit or capital rates of tax vary from 0% to40%.

Overview of the United Kingdom’s systems for tax professionals
・ No Government legislation exists for the regulation or licensing of individuals
working in taxation in the United Kingdom.
・ Various professional bodies exist which promote and encourage membership ofindividuals working in the Taxation profession.
・ The Chartered Institute of Taxation is the leading professional body in the United
Kingdom concerned solely with taxation. It was founded in 1930 and received its
Royal Charter in 1994.
・ The main objective of the Chartered Institute of Taxation is ‘the advancement ofpublic education in and the promotion of the study of the administration and practiceof taxation.
・ All members may use the title ‘Chartered Tax Adviser’ when describing themselves.
There are two classes of member Associate and Fellow.
・ Admission to Associate member is achieved by passing the Institute’s examination
and acquiring the necessary three years professional experience. Fellowship is
attained by Associates through the preparation of a thesis of a required standard.
・ The Chartered Institute of Taxation has currently approximately 13,000 members,
including many of the United Kingdom’s leading taxation experts. Membership is
multi-disciplinary, encompassing these in private practice, industry and commerce,
academia and the public sector.
・ The affairs of the Institute are directed and managed by two distinct bodies ofindividuals working closely with each other:−Full time Employees of the Chartered Institute of Taxation under the
direction of a Secretary-General.
−Council, made up of elected volunteers, who work through a number ofcommittees, being Technical, Education, Membership, Standards, Treasurers
and Low Income Tax Reform Group.

Abstract 2＜Themes that your organization is currently working especially on, as well as
future tasks＞

Themes the Chartered Institute of Taxation is currently focusing on
The Council of the Chartered Institute of Taxation, mainly through its various
committees continually monitors our education policies, the needs of our members andthe tax legislative system.
Specific themes under various headings are:Education
・ A review of the structure of our examination system is nearing completion. The main
objective is to make our examination more relevant to those specialising in different
areas of Taxation. The main changes will incorporate the introduction of modules
and the direct examination of Tax Law, Professional Responsibilities and Ethics.
・ The continuing development of the ‘Advanced Diploma in International Tax’ which
was launched in February 2003. In essence this is a new qualification forinternational tax advisers. Examinations will consist of both UK Taxation andTaxation of a country of the students’ choice. The first examination held will takeplace in May 2004.
Technical
・ Continued consultation with Government on proposed changes in the tax legislationin particular the proposed review of Capital Gains Tax, the proposed review on
Residence and Domicile and the proposed changes to the Taxation of Trusts.
Future challenges
Membership and Standards
・ The introduction of new legislation with regard to Money Laundering and The
Proceeds of Crime has a major impact on our Membership.
・ Guidance to our members in this area is essential coupled with an updated version ofadvice to our members with regard to Professional Conduct in relation to Taxation.
We are also reviewing the guidelines given to our Membership on Professional Rules
and Practice Guidelines.
・ In the age of technology we are continually reviewing the services which we canprovide to our membership in an ‘on-line format’ including the introduction of a online forum where members can discuss areas of mutual interest in relation to taxation.

Low Income Tax Reform Group・ As a charity, the Chartered Institute of Taxation is aware of the needs of individuals
on low incomes but in need of help with regard to taxation and also to encourage atax system which is fair especially to this category of individual. We continue tomake representation to Government on all areas concerning this category ofindividual either under the CIOT or under separate charities which have been
established and which is supported by CIOT.

Abstract 3＜Future outlook of systems for tax professionals hopes for international
collaborations＞
Future outlook of systems for tax professionals
Chartered Tax Advisers (CTA’s) have no legal monopoly on the preparation and filing oftax returns, nor is there any State licensing or regulation of taxation advisers in the United
Kingdom. This is unlikely to change given the constraints of the European Union legal
framework on freedom of competition. Accordingly, the continued eminence of theChartered Tax Advisers’ profession depends on maintenance of professional expertiseand integrity, rather than any form of Government accreditation.
To this end, CIOT strives in the following areas:
Education
・ Historically the CTA examinations have usually been a higher qualification for tax
specialists (a typical career progression in University; followed by qualification as alawyer or chartered accountant’ followed by further qualification as a CTA).
More recently there are an increasing number of individuals whose only professional
qualification is CTA. This is mainly attributable to the enormous volumes of taxation
legislation which exist and which had lead to greater specialization in the various
fields of taxation. Our examinations must continue to respect both those who havealready attained a professional qualification in a tax related area and also those whose
only specialism is taxation, or a particular aspect of taxation.
・ To achieve this we:−Must continue to monitor the structure and context of our examination.
−Liaise with other professional bodies to establish whether paper for paper
exemptions from relevant parts of the examination are appropriate.
−Liaise with the bodies responsible for training of students, and students employers,
to ensure the syllabus is relevant to current professional practice.
Professional Standards
・ Practicing CTAs are required to comply with published practice standards (including
ethical rules and legal requirements, such as money-laundering rules) and to carryindemnity insurance for the protection of their clients.
・ A disciplinary scheme operates to oversee complaints about members.

・ A wide range of member services is provided, such as negotiated discounts ontechnical materials.
Liaison with Government Departments
・ CIOT is active in the formulation of UK tax legislation. Every year we contribute to
many consultations on technical issues, and also initiate our own programmes forreform or clarification of tax laws.
・ We organize an annual conference attended by senior members of CIOT and theGovernment Tax authorities on a theme of current importance, with a free exchangeof views which often is influential on the implementation of tax law.
・ The “Working Together” programme encourages discussion between CTAs inpractice and the local Tax Departments, with a view to better working practices.
・ The Law Income Tax Reforms Group campaigns for changes and improvements tothe tax system for those whom unable to afford professional advice, would otherwise
remain unheard.
Hopes for International partnerships and Collaborations
We are conscious of the increasingly international nature of the tax profession, and havecontributed by:・ Hosting the World Tax Congress in London in 2002.
・ Creating the specialist Advanced Diploma in International Taxation (“ADIT”). The
first examinations have just been held with over sixty candidates. Candidates are
required to show expertise in the tax system of a foreign jurisdiction, as well as the
UK rules affecting international commerce.
We are eager to share our experience with our sister organizations in other countries, andsome areas that should be of interest are:・ Collaboration in the ADIT programme to add more jurisdictions so that the ADIT canbecome an international qualification ratified in a number of participating nations.
・ Support given to members in practice; for example, a CD-ROM assisting members
starting their own practice (while the detailed content is necessarily related to the UK,
the general format is relevant to overseas organisations).
・ Establishing and monitoring a CPD programme for members.

各国事前準備資料の要旨

テーマ１．税制の特徴と税務専門家制度の概要
オーストラリア中○種類
連邦政府→所得税、GST
州政府→印紙税、土地税、給与税
地方自治体→固定資産税○申告納税制度
完全な自己申告は法人と年金基金のみ

税制の特徴

○税務通達
国税庁長官の見解を知ることが重要○法令改定の増加・複雑化○税務代理人の申告書作成率
法人→９７％
個人→８５％
税制度の複雑化が最大理由○税務アドバイスは弁護士と税務代理人にのみ許可

税務専門家制度の概要

国○種類→８分類、２５税目①流通税関係−３税目
この中の増値税が総税収の６５％②所得税関係−３税目③資源税関係−２税目④特定目的税関係−４税目⑤財産税関係−３税目⑥行為税関係−７税目⑦農業税関係−２税目⑧関税関係−１税目○税制改革「社会主義市場経済体制」と「 簡易な税制、広く薄い課税、
低い税率、厳格な徴収」が原
則○増値税を生産型から消費型へ○消費税の課税対象を一般消費品目から高級消費品目へ○国内企業と外国企業の所得税統一化○個人所得税のより統合されたルールと特定分類項目によるモデルへ移行○都市と農村の税制の統一化

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○種類
①直接税
・所得税−７種類
税率１６％〜４５％
農業、林業、商工業、自営業、給与、賃貸、その他・法人税
連邦−税率一律２５％
自治体−税率12〜20％②間接税（付加価値税）
一般−税率１６％
生活必需品−税率７％③その他の税目
・相続税
・不動産取得税
・不動産税
・特定品目（ガソリン、たばこ等）への消費税

韓

国○申告納税制度 採用（除：相続税、贈与税）○年末調整制度−有り○住民登録番号及び事業者登録番号による納税管理

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○税の種類
①直接税−所得税、法人税、キャピタルゲイン税、相続税、社会保証料 他②間接税−消費税（ VAT）、
関税、物品税、印紙税 他

日○申告納税制度

本採用○青色申告制度−有り○年末調整制度−普及○納税者番号制度−未整備○原則的に申告納税制度による○租税救済制度
三審制の法的手続の前段階
調査と判決のうち１つを選択○納税者権利憲章制度
１９９６年制定
１９９７年７月１日施行
重複調査禁止、税務調査における代理人の助力を受ける権利
納税者の誠実性推定、調査の事前通知と延期申請、秘密維
持等○納税支払頻度の決定要因①税の種類②所得の種類③利益や所得の水準○税務訴訟における立証責任は一般的に税務当局○申告時期①直接税−毎年１回②間接税−毎月、毎四半期、毎年１回、特定の取引後○税率
所得、利益、資本の種類により０％〜４０％○電子申告納税制度の発達○１９９４年９月「税務代理試 ○職業法としての税理士法の存 ○職業法としての税務士法の存 ○税務に従事する個人に対する行弁方」を制定、１９９６年
在（１９６１年制定）
在（１９６１年制定）
規制や免許に関する法律はな
１１月「税務師登録資格制度
い○ TA は連邦所得税法、給与外暫定規定」を発布○税理士業務は税理士、弁護士、 ○税務士業務
給付税法及び GST において、 ○試験
公認会計士のみ許される①税務代理○税務専門家の組織の中で、イ
他人の求めに応じて有償で①科目は５科目、毎年１回全②税務書類の作成
ギリス勅許税務協会は最大「 税 務 申 告 」「 税 務 代 理 」「 税国統一試験
○税理士の登録要件③記帳代行、税務相談
１９３０年創設
務相談」の業務可能②連続３年間内で５科目合格①税理士試験の合格（ ①②は独占業務）
１９９４年王室勅許が条件②人格的な適正性○税務代理人の大部分は会計士③６回の試験で５６，４８３○税理士の資格○イギリス勅許税務協会につい名合格、合格率１８．５％ ○税理士の独占的業務①税務士試験合格者
て
○実務重視
○登録
①税務相談
②公認会計士、弁護士①目的−税務における国民へ
税務業務を行う会計士や弁護試験合格後３ヶ月以内に所②税務全般についての支援の教育向上
士は、一般に最低５年の実務
在地の省クラスの管理機構③帳簿及び決算書の作成○登録と入会税務行政と実務の研経験を経た後、税務の修士号に業務か非業務かの申請を④税務裁判及び刑事裁判にお①財政経済部に登録すること
究促進
を取ることが多い
し、登録証書を受領ける税務に関する案件の代により税務士の名称使用可②会員○業務・事務所形態
理②税務士試験合格者は韓国税
・アソシエイト会員○税務代理人になるには、税務（２００４年３月末現在）
務士会への入会義務有り→協会の試験に合格し、代理人委員会に登録、審査基①有限責任制事務所○税理士は全国に２１ある税理
３年間の実務経験
準は実務経験重視→２，１１８（83.2％）
士会への加入義務○事務所形態・フェロー会員②共同経営制事務所①全国で約７５，０００名①個人事務所→一定水準の論文提出→４２９（16.8％）②ケルン税理士会で→開業税務士１人③特典−勅許税務アドバイザ③事務所就業人員→約５万人
約５，２００名②税務法人
ーの肩書き使用可（ うち注冊税務師約1.6万人）→５人以上の税務士、うち④会員数−約１３，０００名○研修３人以上社員①年７２単位時間以上。うち、業務を離れて行う研修３２
単位時間以上○管理
行政の注冊税務師管理センタ
ーと自主的な注冊税務師協会との２元管理○職業法としての税理士法の存在。現行法は１９５１年に制定○税務代理、税務書類の作成、税務相談は税理士の無償独占業務○税理士の資格要件①税理士試験合格者②税理士試験免除者③弁護士、公認会計士○税理士名簿への登録と１５ある単位会への加入の義務○事務所の形態①個人事務所→開業税理士とその補助税
理士②税理士法人→社員税理士とその補助税
理士

テーマ２．現在特に取り組んでいるテーマと今後の課題
オーストラリア中国○一般的な税務アドバイスは誰でも可という国税庁のコメン
トに申立て中○宣伝活動による注冊税務師やその業務の社会的認知○税務理論研究と経験交流活動○税務代理人の業務水準を向上するプロジェクト
→認定専門家協会制度の導入○脱税助長者罪則法令の制定→税務代理人、会計士、弁護士は対象外
現在特に取り組んでいるテーマ○税の立法部署が国税庁から財務省へ→国税庁は細かな実務上の規定を担当○高い個人税率と低い法人税率の格差是正○注冊税務師管理センターと密接に協力し制度樹立を強化○教育及び人材育成活動○業界の管理と組織化を進めるため、各省、自治区、直轄市
や計画都市に地区協会を設立○国際交流①２０００年に韓国税務士協
会と友好協定②２００４年２月に AOTCA
に正式加盟

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韓

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○第８次税理士法改正の準備中 ○納税者の権益保護①企業に雇用されて働く税理・零細納税者の税務申告代行
士試験合格者にも「税理士」と無料税務相談の実施の称号を認めるべきこと○納税者の便益提供②税理士に対する営利活動の①映像無料税金講座のインタ
禁止の緩和
ーネット配信
（税理士会としての緩和要求）②損害賠償共済事業の運営
・自らの家族の資産に関する活動○税法改正の提言・関与先についての遺言執行人や破産管財人といった緊 ○租税に関する研究活動
急事態における活動○研修教育活動①税務研修院の設置②税務士への研修教育③事務所職員への職務教育○教育の充実・協会の試験の改善→単位制の導入、税法・職務責任、倫理に関する直接的試験の採用○ EU からの自由化要求①税理士に対する営利活動の一層の拡大要求○税務士の地位向上①広報活動の強化②資質と職務能力の向上○会員資格とその水準
・マネーロンダリングや犯罪収益金に関する新法への対
応②全ての業務に対して独占を排し、国境を越えた競争を促進する圧力○租税訴訟代理権の確保

日

本○電子申告への対応
・６月より全国導入
・ IC カードの取得○納税者への無料税務援助

・国際税務上級学位の継続的 ○企業法制改革への対応
発展
・税理士の作成証明ないし関→国際税務アドバイザーの与証明の添付制度を検討
新資格
・中小企業会計基準の活用（２００４年５月第１回試験）○研修制度の普及活動○税法の改正提案・年３６時間研修
・キャピタルゲイン税、住居及び住居税の見直し○中小企業者への経営支援
・信託税制の修正○小企業向けの別の税制度導入→優遇措置の実施○一定の協会員に専門税務知識を示す公認称号の授与検討中○職業法としての注冊税務師法の早期制定○簿記者や専門技術者の増加に対し、協会内に新しい種類の会員設定もしくは附属団体の設立検討中○業界の自律的管理についての研究○会員の高齢化
・若い世代の協会加入策を試行○業界の信用問題についての研
究○税務機関の法による注冊税務師業界発展への支持についての研究○税理士会の対応①消費者保護の観点から明確な規制・業務範囲の限定を堅持したいと考える

今後の課題○業界の業務の開拓・拡大についての研究○業務リスクについての分析やリスク回避の研究②独占の排除と国境を越えた競争については、適切な限度を明確にすべきと考える○自動資格付与制度の廃止
・特に公認会計士○租税研究及び研修教育活動の強化○税理士法の改定①他資格からの租税業務への不当な侵害行為
②業務領域の拡大

・税務関連の職務行為に関する会員向け最新版アドバイス
・ IT 技術の発達に伴うオンラインフォーラムの導入な
どの会員サービス○慈善団体としての活動
・低所得者層に対する税務支
援や政府への陳情○税理士の認知度のアップ○補佐人制度の充実
・現在、５つの大学院と提携
研修○研修制度の充実
・インターネット研修の普及
・研修の義務化と資格更新制
度○税理士法の改正
・税理士の資格要件からの公認会計士の除外・税務訴訟代理権の獲得
・税理士会の自治権の確立

テーマ３．税務専門家制度の将来展望と国際的連携への希望
オーストラリア中国○２００４年後半に認定専門家協会制度（法令）成立予定○注冊税務師への税務代行委託
は納税企業全体の５％程度○当協会が認定専門家協会と認定されれば、当協会の会員は自動的に税務代理人として登録○業界発展３つのチャンス①国家と税務機関より認可と重視あり②海外投資増大による税務サービスのニーズ③納税者の税務代理業務への信頼拡大○当協会の目標は、一定の会員に対し公認称号を与えること
税務専門家制度の将来展望○業界発展の５つの方向①職業法の立法化による法的保証②高度な税務業務への進出③事務所の大規模化、専業化④試験制度を改革・改善し注冊税務師チームの建設を急ぐ⑤人材育成と資質の向上↓
１０年間の努力で注冊税務師
１０万人以上、顧客の関与率
１５％になるであろう

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○ EU からの自由化の圧力はあるが①税理士制度は基本的に現状のまま当面は維持されるであろう②税理士業務の専門的な中核部分は、将来的にも税理士の独占業務として残るであろう○自由化の圧力に対しては専門的能力の質の高さをもって対抗するしかない

韓国○租税専門家制度の世界化必要・社会的地位の向上も期待される○税務士法の改正①業務領域の拡大を②中 小 企 業 に 対 す る 会 計 監
査、経営診断、会計に対する検定も可能なように○税務士の社会的地位向上①租税の研究と研修教育により専門家としての職務能力を向上させ、会員間の秩序を維持②公益団体として納税者の権
益保護と社会的貢献活動○２００４年２月、 AOTCA に正式加盟したことは、大変大きな意味を持つ○関与先企業が国境を越えて活動するので、外国の税理士との国際協力は不可欠○相互理解と尊重①情報交換②資料の相互提供○相互理解と国際協力に大いに賛成①会報等の出版②資料の相互提供③訪問、視察、研究討論、人材育成○ヨーロッパ税務連合（ CFE）
では、ヨーロッパ全域で４，０００名以上の税理士をリストアップし、 CD の提供
や最近はインターネット利用も可○国際会議、セミナー、代表者会議等の開催を○将来、税務専門家のサービス
項目とサービス基準を研究し、規則として制定したい○税理士間の世界的協力に関心があり、本サミットは大変有意義と考える○税務職資格の相互認知の促進○世界租税会議の発展

国際的連携への
希望

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○職業的地位の確保
・ EU の自由競争の現状からも、税務アドバイザーの規制や国家資格の制度化は無理・職業の専門性や規範の維持が大事○税務専門家制度の PR○協会試験の見直し
・試験内容を税務の多岐な専門分野で働く人々にとって、より関連性の高いものとする○業際問題の解決
・税務と監査の分離○業務水準の向上①業務基準の遵守と賠償保険への加入②会員に対する苦情に対応する訓練制度③専門資料の割引提供などのサービス○税理士法の制定・改定①税理士制度と税理士の法的地位の強化②他業種からの税務業務への不当な参入防止○税理士の社会的地位の向上①研修と更新による質の維持向上②社会的貢献活動③ PR○政府機関との連携①税法の制定や改定への参画②自由な意見交換③よりよい業務実践に向けての協議○業界の自律的管理の強化が大事となる○公認称号と資格の確立についての他国の経験に興味

イ○租税専門家制度の世界的普及に向けて協力を○２００２年世界租税会議のホスト○国際税務上級学士の創設による国際税務専門家の輩出
できれば、これを国際資格としたい○相互理解と尊重①情報交換や資料の相互提供②視察団や研修生の派遣や受入れ○相互支援制度・紹介ルートやサポートデス
クの開設○パンフレットの作成・配付○国際会議の定期的な開催○税理士制度の世界的普及の努
力

各国の税務専門家制度の比較表
項 目

国

税務を行うことができる

オーストラリア・税務代理人（Tax Agent:TA）として

資格名

中

国

・注冊税務師登録された者だけが有償独占（消費

ドイツ

韓

・税理士

・税務士

・弁護士、公認会計士

・公認会計士税等一部を除く）

参考資料１
国

イギリス
なし

日

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・税理士
・弁護士（国税局長への通知要）

・弁護士

根拠法令名

連邦所得税法（1936年）

注冊税務師資格制度暫定規定（1999年4月）

税理士法(1961年6月）

税務士法(1961年9月）

なし

税理士法(1951年6月）

業務内容

・税務申告

・税務登録、登録の変更・取消

・税務相談

・租税に関する申告・申請・請求等の

・税務全般

・税務代理

・増値税専用以外の領収書の購入手続・申告書の作成

・税務相談

・納税申告及び源泉徴収の報告

・財政裁判所における訴訟

・その他税務全般

・納税の援助、還付申請の援助

・記帳、決算書の作成

・税務書類の作成

・企業経営に関する相談等

・税務代理

有償独占

代理

・税務書類作成

・税務調整計算書、その他の税務関連

無償独占

・税務相談

書類の作成

・財務書類の作成

・租税に関する申告のための記帳代行

・記帳代行

・納税状況の審査

・租税に関する相談又は諮問・その他財務に関する事務・帳簿制度の確立及び記帳代行

・税務官署の調査又は処分等に関連

・補佐人

・税務ｺﾝｻﾙﾃｨﾝｸﾞ、税務顧問の担当する納税者の意見陳述の代理

・税務行政の再議、税務行政訴訟の申請その他

・地方公共団体の外部監査人

・地価公示及び土地等の評価に関する法律の規定による個別公示地価に対する異議申請
・租税に関する申告書類の確認等

税理士の資格取得

・TAの存在TAの申告関与率

資格者数

・試験合格者のみ

・税理士試験合格者又は

個人85％
法人97％

TAは約27,000人

試験免除者

約56,400人

約75,000人

・税務士試験合格者

・Chartered Tax Adviserの存在

・弁護士、公認会計士

・税務専門家としての社会的評価は ・弁護士

税務士

約6,000人

公認会計士
弁護士
団体の設立・入会

任意

強制・強制

強制・強制

約5,000人

・税理士試験合格者又は試験免除者

かなり高い

・公認会計士

CTA 約 13,000人

約68,000人

Student

約3,500人

約320人

強制・強制

CTAはThe Chartered Institute of

強制・強制

Taxation（CIOT）に強制加入
法令による報酬規定の有無

無

無（但し、各地域ごとの政府指導価格有り）

有

無

無

無

法令による広告規制の有無

無

無

無（情報のみ）

無

無

無

事務所形態

個人、法人、ﾊﾟｰﾄﾅｰｼｯﾌﾟ

法人、ﾊﾟｰﾄﾅｰｼｯﾌﾟ

個人、法人、ﾊﾟｰﾄﾅｰｼｯﾌﾟ

個人、法人

個人、法人、ﾊﾟｰﾄﾅｰｼｯﾌﾟ

個人、法人

賠償責任保険・強制加入（但し、他の団体で加無（職業賠償責任保険が始まったばかり）

強制加入

強制加入

強制加入（但し、他の団体で加入

任意加入

一部有り

通知（通達）による入していれば免除）
その他登録・研修

・TAは6つの州ごとに税務代理人
委員会（Tax Agent's Board：TAB）に登録
・3年ごとに再登録

していれば免除）
・中国注冊税務師管理機構に登録（3年間有効で毎年審査）・年72時間の研修義務（昼間32時間、夜間40時間）

・２１ある地域会に登録・登録は財政経済部（MOF）

・年何時間という研修義務・各資格別に研修義務規定を有する

規定は無し

・CIOTの本部に登録、34支部への所属は任意

・教育を2回以上欠席した場合は懲戒対象 ・年120ﾕﾆｯﾄ（90時間）の研修義務となる

・2年に1回ﾗﾝﾀﾞﾑに研修記録の提出

・日本税理士会連合会に登録
・各単位会に所属
・年36時間研修努力義務規定を有する

Chart 1

Comparison of Tax Specialist System in Six Countries
Australia

China

Qualifications for providing tax ・Registered tax agents (TAs) have・Certified tax agent
servicesthe monopoly on incurring fees for tax
services (excluding certain areas suchas GST)
Related legislation
Scope of services

Income Tax Assessment Act (1936)

Provisional regulations regarding certified tax agent
qualification system (April 1999)
・Preparation of tax returns
・Tax registration, amendment and canceling ofregistration.
・Serving as agent in tax-related
・Acquisition of purchase receipts other than thoseservices
specifically for value-added tax.
・Tax advisory service
・Preparation of tax returns and withholding tax
reports(Monopoly on receiving fees for these ・Assisting in tax payments and refund applications
services)
・All other tax related services
・Preparation of tax documents
・Assessment of tax payment status
・Establishing a bookkeeping system and offering
bookkeeping service

Germany
・Tax consultant/adviser

・Lawyer and certified
public accountant
Law on Tax Consulting (June1961)
・Tax consultation

Republic of Korea
・Certified public tax accountant (CPTA)

UK
None

・Certified public accountant
・Attorney-at-law
The CPTA Law (Sept 1961)

None・Preparation of tax returns, applications, ・All tax related services
and refund requests on behalf of clients.

・Preparation of tax
returns.

・Representation before the
Financial and Penal Courts
・Bookkeeping and・Bookkeeping service for the purpose of
preparation of financial
preparing tax returns.
・Consultation regarding
・Tax consulting and advisory service
corporate management.
・Speaking on behalf of taxpayers
regarding investigations and decisions by
the tax authority.

(Monopoly on these services,
whether charged or not charged)
・Production of financial statements
・Bookkeeping service
・Other administrative services
related to financial affairs
・Serving as assistants in tax
litigation
・Serving as external auditors formunicipal governments

・Filing objections against individual
publicly-assessed land price determined
under the law on publicly-assessed land
prices and asset appraisals.

・Confirmation of tax return documents.
・People who have passed the required examination. ・People who have passed the ・People who have passed the CPTA
tax consulting examination examination.
or are exempt from suchexamination
・85% of individuals and 97% of・Attorneys-at-law, certified publicbusinesses use registered tax agentsaccountants
to prepare tax returns.

Acquisition of qualification as ・Tax agents
tax specialist

・Chartered tax advisers

・People who have passed the
CPTA examination, or those who are
exempted from the examination

・Tax specialists have a high social ・Attorneys-at-law
status・Certified public accountants

Approx. 56,400

Approx. 75,000

Establishment of professional Optional
association and membership

Both mandatory

Both mandatory

Existence of legal regulations None
regarding fees
Existence of legal restrictions Noneon advertisement
Office organization
Independent, corporation, partnership

None（but each regional government has guidelines
on fees）
None, but partially regulated by government rulings.

Yes

Approx. 6,000 CPTAs
Approx. 13,000 chartered tax
Approx. 68,000
Approx. 5,000 certified public accountants Approx. 3,500 students
Approx. 320 attorneys-at-law
Chartered tax advisers must join the Both mandatory
Both mandatory
Chartered Institute of Taxation(CIOT)
None
None
None

No, but only information

None

Indemnity insurance

Other requirements forregistration and training

Approx. 27,000 tax agents・Tax agency business・Tax consultation

・Tax consulting and advisory service

Number of qualified tax
specialists

・Certified Public Tax Accountant(CPTA)
・Attorney-at-law （required to notify
Commissioners of Regional Taxation
Bureau ）The CPTA Law (June 1951）

・Preparation of tax documents
・Preparation of tax adjustment
statements and other tax related

・Re-examination of government's tax policies andinstigating lawsuits regarding tax policies

Japan・Mandatory (exempt if alreadycovered by other organization's
insurance)
・Tax agents must register with any
one of Tax Agents' Board, found ineach of the six states.

・Tax agents must renew theirregistration every three years.

None

Independent, corporation,
Independent, corporation
partnership
No（professional indemnity insurance has justMandatory
・Mandatory (unless already
Optional
covered by other organization's
insurance)
・Tax consultants/advisers ・Registration with the Ministry of Finance ・Tax advisers must register with the ・CPTAs must register with Japan・Tax agents must register with the China Certified
Tax Agents Supervisory Agency (Membership valid are required to register
CIOT headquarters, but joining one Federation of CPTAs’ Associationand Economy
with one of 21 regionalfor 3 years, with members being assessed everyof its 34 chapters is optional.
・No regulations specifying ・Regulations regarding training
・They must join any one of theyear）hours of training program. obligations exist for each qualification.
regional CPTA associations
・Tax agents are obligated to undergo 72 hours of・Disciplinary actions imposed if two or・The revised CPTA Law stipulates
・Tax advisers must undergo 120
training per year (32 hours of daytime sessions and 40
more training programs are missed.
units (90 hours) of training per year. CPTAs to undergo training programs
・Tax advisers must submit training for 36 hours each year.
hours of evening sessions)records once every two years, andthese are audited on a random
Corporation, partnership

Independent, corporation,
partnership
Mandatory

Independent, corporation

None参考資料２

各国の税制比較表
税目項目

自 主 申 告 制 度 有無

オ−ストラリア中国

有（所得は6000ﾄﾞﾙ超、非居住者は10,000ﾄﾞﾙ超） 有

ドイツ
無（税額は課税当局が決定）

韓国

イ ギ リ ス

日本

有

有

有

地方税のうち一部は賦課方式

地方税は賦課方式

地方税は賦課方式

青 色 申 告 制 度 有無

無

無

無

無

無

有

事 前 照 会 制 度 有無

プライベートル−リング制度

事前確認制度無事前承認制度（移転価格税制）

無一定条件のもと限定的照会

租 税 救 済 制 度 有無

有

有

有

有

有

有

異議申立て（税務署）→審査請求（行政不服審判所）

行政再審査（課税当局）→訴訟（人民法院） 異議申立て（税務署処分部局）→審査（税務署 課税前適否審査（税務署長・地方庁長）
権利救済部）

訴訟上の立証責任

不服申立て（直接税―一般委員会・特別委 異議申立て（税務署長）→審査請求（国税員会、間接税 付加価値税関税審判所）
不服審判所）→訴訟（連邦裁判所）→訴訟（財政裁判所）→異議申立て（税務署・地方庁）→訴訟（行政法→訴訟（高等法院）
院）（異議申立て後連邦裁判所へ提起可）

地方税は、原則行政裁判所

納税者は、国税庁、国税審判院、監査院に直接審査・審判請求できる

一般的に納税者

一般的に納税者

納税者の収入は税務当局、経費・税務上の特 一般的に納税者
典は納税者

一般的に納税者→訴訟（地方裁判所）

一般的に税務調査時は税務当局

訴訟段階では税務当局と納税者の双方
納 税 者 番 号 制 度 有無

有

無

無

（統一コ−ド）
納 税 者 憲 章 有無

有

無

無

無

（住民登録番号）

有

無

無

有

有

（税務オンブズマン制度有）中華人民共和国税収管理法に規定

権利と義務が税法/財政法で規定（納税者保護担当官制度有）（税務オンブズマン制度有）

有

有

有

・但し所得税等一部のみ可能

・2000年付加価値税、源泉税（ソウル市内税務代理人に試験実施）

・2004年2月より名古屋局で導入

・インタ−ネット申告→1997年試行

法人税、事業税は出来ない

・2002年4月1日より国税庁のホームページ内

・同年6月より全国にて導入

・1999年個人所得税対象に導入・補正は電子申告では出来ないに設けているホームタックスサービスにより・添付書類は別途提出

電子申告等が可能

税法/財政法は租税のための基本的な法律
電

子

申

告 有無

有
・TA（Rejistered Tax Agent）経由→1990年導入

無有Chart 2
Comparison of Tax Systems in Various Countries
Tax system

Existence

Self-assessment
system

Yes/NoAustralia
Yes（for residents with income in excess of$6,000, or $10,000 for non-residents)

China
Yes

Germany
No（tax amount is determined by the tax
authority）

Republic of Korea
Yes

UK
Yes

Japan
Yes

Official assessment method applies to some Official assessment method applies to local Official assessment method applies to local
local taxes.
taxes.
taxes.
Blue income tax
return system

Yes/No

No

No

No

No

Previewing
system

Yes/NoPrivate ruling system

Prior confirmation system

No

Advanced approval system (transfer pricing
Notaxation system)

Limited inquiries accepted under certain
conditions

Yes

Yes

Yes

Yes

Yes

Formal objection (tax office) → Request for
examination (Court of Appeals)

Administrative reexamination by the tax
authority → Lawsuit (the People's Court)

Formal objection to the tax office's complaint
section → Examination by the tax office's
section in charge of remedy for violation ofrightsPre-tax assessment by director of tax office File formal objection with a general oror commissioner of regional tax office.
special committee for direct tax, and with
VAT and customs duties tribunals forindirect tax).
→File formal objection with the tax office orregional tax bureau → Lawsuit→Lawsuit (the high court)(administrative court).

Tax relief system Yes/No

Burden of proof inlawsuit→Lawsuit (Federal Court)→ Lawsuit (Fiscal Court).

（After lodging formal objection, the applicant cantake the case straight to the Federal Court.)

Taxpayers have the right to directly seek
assessment or judgment by the National
Lawsuits regarding regional taxes are inprinciple carried out at the administrative court. Tax Service, National Tax Tribunal, or the
Board of Audit and Inspection.

It is generally the responsibility of taxpayers.

It is generally the responsibility of taxpayers. The tax authority is responsible for verifying
taxpayers' income, and taxpayers are
responsible for providing evidences of
expenses and tax incentives.

No

Yes

Yes

File formal objection with the director of tax
office → Appeal for assessment (National
Tax Tribunal)→Lawsuit (district court)

It is generally the responsibility of taxpayers. It is generally the responsibility of taxpayers. Tax investigation is generally the
responsibility of the tax authority.

At the lawsuit, both the tax authority andtaxpayers are responsible for providing
proof of their claim.
Taxpayer
identification
number system

Yes/No

Yes

No

No

（Unified code system）
Taxpayer charter Yes/No

Electronic selfassessment
system

Yes/No

Yes

No

No

No

（Resident registration number）

Yes

No

No

Yes

Yes

（There is a tax ombudsman system. ）Stipulated in the Tax Collection and
Administration Law of the People's
Republic of China.

The rights and responsibilities are stipulated in
the tax/fiscal code. The tax/fiascal code is thebasic law for taxation.

(There is a taxpayer protection officer
system)（There is a tax ombudsman system）

Yes

No

No

Yes

Yes

Only an electronic declaration system

・Electronic self-assessment for value added
tax and withholding tax introduced in 2000
（for tax agents in Seoul city on a trial
basis）.

・Electronic self-assessment via registered tax
agents was introduced in 1990.

・On-line self-assessment began in 1997 on a
trial basis.

・Electronic self-assessment for personal
income tax introduced in 1999.

Yes
・Electronic self-assessment was introduced
by Nagoya Taxation Bureau in February
2004.
・The system is to be introduced nationwide
in June 2004.

・Electronic self-assessment enabled by theHome Tax Service available on the National
Tax Service website from 1 April 2002.

参考資料３

各国の主要税目比較一覧
税
法

目
人

項

オ−ストラリア目

中税 納 税 義 務 者 居住法人

課
課

税

期

税

標

国

現地企業

非居住法人（国内源泉所得・一定のオーストラリア関 外国企業（国内源泉所得）
連資産キャピタルゲイン）
間 ７月１日から６月３０日
暦年（申請により暦年以外の１年課税可）

ツ

韓

国

イ ギ リ ス

日

本

居住法人

内国法人

居住法人（パートナシップ、プライベート・トラスト除く） 内国法人

非居住法人（国内源泉所得・資本所得）

外国法人（国内源泉所得）

非居住法人（営業上の所得・キャピタルゲイン） 外国法人（国内源泉所得）

暦年（設立定款において別に定める場合
は、税務署の承諾必要）

定款等で定める期間（１年以内）

事業年度（１２カ月以内）

営業年度（１年超の場合は１年毎）

各事業年度の所得及びキャピタルゲイン

確定した決算に基づく所得金額確定した決算に基づく所得金額

決算書を基礎に調整した純所得金額

確定した決算に基づく所得金額税率 原則３０％３０％（その他の地方税分３％）

申

告 決算日後９カ月目の１５日以内

決算日後４カ月以内

25%（２００１．１以降１５年間経過措置有）
通常翌年５月３１日

１億ウオンまで １５％
１億ウオン超 超過部分２７％
事業年度終了後３カ月以内

納

自主申告制度
付 申告期限内

自主申告制度
決算日後５カ月以内

繰戻還付制度無年間所得金額に応じ３レート区分（２００２年度） ２２〜３０％（０％ １９％ ３０％）
決算日後１２カ月以内
事業年度終了日の翌日から２カ月以内
中間申告（事業年度が６カ月超の場合）自主申告制度（地方税は賦課方式）
自主申告制度
自主申告制度
自主申告制度（地方税は賦課方式）
申告期限内
申告期限内
決算日後９カ月の翌日まで
申告期限内
前払税金（前年税額基準）は四半期（３・６・予定納税（一定金額以上所得がある法人。四半中間納付（会計年度開始後８カ月までに納付）
中間納付（事業年度６カ月経過後２カ月以内）
９・１２月）
期ごとに４分の１）
無制限繰越可５年間繰越可無制限繰越可７年間繰越可キャピタル・ロスは、将来のキャピタル・ゲインと 一定要件に該当する中小企業 繰戻可５１万１５００ユーロまで前１年間の利益より繰戻可 中小企業のみ１年繰戻可
相殺可

無

無

無

無

税務登記地

同族会社に適用
一定要件に該当する中小企業 不適用設立された法人の所在地又は経営と業務上の 法人の本店又は主たる事務所の所在地
登記上の所在地（非居住者は支店等の所在 登記簿上の本店又は主たる事務所所在地
管理の中心地（非居住法人は支店等所在地）地）（外国法人は事業場所在地又は不動産所在地）（外国法人はその事務所等の所在地）

居住者
非居住者（国内の源泉所得）
暦年課税又は月単位

居住者
非居住者（国内の源泉及び資本利得）
暦年課税

居住者
非居住者（国内の源泉所得）
暦年課税

居住者
非居住者（国内の源泉所得）
４月６日〜翌年４月５日

居住者
非居住者（原則・源泉徴収）
暦年課税

原則総合課税
分類課税（退職所得、山林所得、譲渡所得）

所得の種類に応じた課税（Ａシュジュ−ル等９所得区分）

原則総合課税
分離課税（譲渡所得、一時所得及び雑所得の特例）

１０００万ウオン以下 ９％

課税所得区分に応じて税率

超過累進税率

４０００万ウオン以下 １８％

１０〜４０％

１０％ ２０％ ３０％ ３７％（４段階方式）

繰戻は不可
留 保 金 課 税無納

得イ

準 各事業年度の所得及びキャピタルゲイン

但し、決算日後２８日以内に納税見積額の８５％を予
予定納税は四半期（３．６．９．１２月）
定納税（ＰＡＹＧ分納制度有）欠 損 金 の 処 理 無制限繰越可５年間繰越可所

ド

地 登記上の所在地（非居住法人は支店等の所在地）

税

税 納 税 義 務 者 居住者
非居住者（国内の源泉所得）課 税 期 間 ７月１日〜翌年６月３０日
課

税

方式 所得の種類に応じた課税所得の種類に応じた課税
総合課税（賃金・給与所得等１０所得区分＋国務院が定めるその他の所得）税

率 給与・賃金 ０〜４７％
利子
１０％
ロイヤルティ １０％
メディケア

賃金・給与
配当

１５％

１.５％

与

有

有

有

有

賃金給与 原則毎月翌７日以内

翌年５月３１日

翌年５月１日〜５月３１日

税務年度終了後６カ月以内

翌年２月１６日から３月１５日

生産経営所得 毎月翌７日以内に予定納付
年度終了後３カ月以内確定申告
原則所得発生地又は税務登記地
居住地

居住地

居住地

その住所地（個人事業者は居所地、事業所等の所
在地の選択可）原則毎月翌７日以内に納付

申告期限までに納付

税

地 税務署が判定した居住地

付 申告期限までに納付予定納税（給与賃金以外の一定額超の所得がある
場合）
無無
無無

税有
税有
対

象 国内で消費される物品、サ−ビスの提供

付加価値税
又は消費税 税率 １０％（免税、ゼロレ−ト有）移転価格税制 有無

そ の 他 国 税税

目 キャピタル・ゲイン税 物品税
フリンジ・ベネフィット税 国民健康保険税

申告期限までに納付予定納税（３、６、９、１２月）

無

有（州税）

有

無
有（州税）
有
国内で特定の課税消費品を生産等する組織 営業の範囲内での国内における財貨の提供 事業上独立的に財貨又は用役を供給するも単位及び個人と役務の提供をする独立的に営業活動をす の
るもの
３〜５０％
一般 １６％
１０％（免税、ゼロ税率有）食料品等 ７％
関連企業間取引に適用
関連会社取引に対し、ア−ムズ・レンゲスに基国外特殊関係者（関連会社等）取引に適用

方

税住

民

税無

（非居住者−居住地又は事務所等の所在地）
申告期限までに納付
申告期限までに納付予定納税（所得の８０％以上が源泉徴収の対象等を除く １月３１日と７月３１日）
有
有
有
国内の事業の一環として行われる物品又はサービスの給付価値

有
事業者が事業として対価を得て行う資産の譲渡、資産の貸付及び役務の提供

１７．５％（ゼロレ−ト、軽減税率有）

４％（他に地方消費税１％）

非居住者たる関係会社との取引に適用

国外関連者（50/100以上株式又は出資を事前確認制度有に基づいて適用

事前承認制度有

営業税（鉄道会社、銀行、サ−ビス業等）

賃金税

特別消費税

酒税

キャピタル・ゲイン税

教育税

交通税

印紙税

印紙税

関税など

関税など

自動車重量税

均等割又は所得割

無道府県税（均等割及び所得割）

資源税 関税など

関税など
地

８０００万ウオン超 ３６％

無告 課税期間終了後４カ月以内

納続

８０００万ウオン以下 ２７％

申

納

贈

基礎控除を越える所得

年末調整制度
6000ﾄﾞﾙ超は自主申告（非居住者は1ﾄﾞﾙ超）

相

５〜４５％

個人工商業者の生産・経営所得 ５〜３５％ １６．０〜 ４５．０％
以下 特許権使用料所得・財産賃貸所得、 営業所得は最高限界税率４３％
役務報酬所得、原稿報酬、財産譲渡所得、利子配当・一時所得原則として20％

無保有する関係者）との国外関連取引に適用（所得税額又は法人税額の １０％）
そ の 他 地 方 税 給与税

土地及び財産税

都市維持建設税

不動産税

不動産取得税

印紙税

固定資産税など

印花税（印紙税）

車船使用税など

営業税

自動車税

不動産税など登録免許税 酒税
たばこ税
関税など

市町村税（均等割及び個人所得割ないし法人税割）

取得税

登録税

カウンシル・タックス（居住用不動産に課税）

事業税

免許税

総合土地税

ビジネス・レイツ（事業用不動産に課税）

自動車税 自動車取得税

財産税 自動車税 事業所税など

不動産取得税

固定資産税 事業所税など

Chart 3

Comparison of Main Taxes in Each Country
Tax
Corporate tax

Australia

OutlineTaxpayers

Republic of Korea

UK

Japan

Resident corporations (excluding partnerships and private
trusts)Foreign corporations with income sourced in South Korea

Non-resident corporations with UK source business income Foreign corporations with income sourced in Japan
andtaxable gains

Fiscal term (up to a year) determined by the articles ofincorporation

Fiscal year (up to 12 months)

Business year (taxed every 12 months if the business year
exceeds one year)

Income based on final results generated in the fiscal term

Income and capital gains generated in the fiscal year

Income based on final results for the year

Tax rate

25%

Up to 100 million won: 15%
Amount in excess of 100 million won: 27%

Three different rates applied depending on annual income(2002)(0%, 19%, 30%)

22 - 30%(There is a 15-year transitional measure starting fromJanuary 2001)
Usually 31 May of the following year

Within three months after the end of fiscal year

Within 12 months of the close of fiscal year

Within two months from the day after the end of businessyear

extension possible upon request
system of declaration

Self-assessment system

Self-assessment system

By the filing deadline

By the filing deadline

By the following day of the ninth month after the close of
fiscal year

Estimated tax prepayments (based on the previous year'stax) are made quarterly （Mar, June, Sept, Dec)

Mid-year payments are made by the 8th month frombeginning of the accounting year

Estimated tax prepayments (one-fourths) are madequarterly by corporations with a certain level of income

Mid-year payment (within two months after the sixth month
into the fiscal year)

Deficits can be carried over indefinitely.
Carry-back of up to 511,500 euro from the previous year's
profit is allowed.
None

Deficits can be carried over for up to five years
Carry-back allowed only for small and medium-sizedcompanies for one year
None

Deficits can be carried over indefinitely
Capital losses can be offset by future capital gains.

Registered address (address of branch office, etc for nonresidents)

Registered address of head office or main office

Deficits can be carried over for up to seven years.
Carry-back allowed for small and medium sized companies
that meet certain requirements
Applicable to family companies.
Not applicable to small and medium sized companies thatmeet certain requirements
Address of the corporation's head office or main office

Payment

Treatment ofdeficits

30%

Address for tax
purposes

Taxpayers

Tax year

Method oftaxationTax rate

Year-end
adjustment
systemFiling of return

Address for tax
purposes

Full self-assessment system. Note: filing and payment
Self-assessment systemdates may vary if the entity is on a tax agent's lodgment
Payment generally due on 1 December following the end of Within five months from the end of fiscal year
year of income. If substituted year of income, payment dueon 1st day of 6th month after substitute year end. For nonresident companies - interest, dividend and royalty
payments subject to withholding tax.
Estimated tax payments are made quarterly (Mar, June,
Instalments of income tax are paid under the Pay As You
Sept, Dec)
Go (PAYG) instalment system. Instalments are offset
against assessment for the income year.
Deficits can be carried over for up to five years.
Losses can be carried over indefinitely
Carry-back of losses is not permitted.
Carry-back is not allowed for tax rebate.

Gift tax
Value added tax

Present/absent
Levied onorTax rate
Consumption tax
Transfer pricing Present/absent
taxation

Other national tax Taxes

Residence tax

None(foreign corporations: address of business or property

Address of established corporations or the main place ofbusiness and administration (address of the branch office,etc for non-resident corporations)

Domestic corporations

Mid-year assessment (if the fiscal year exceeds six months)
Self-assessment system (official assessment method
applies to local taxes)
By the filing deadline(address of branch office, etc. for foreign corporations)

Residents
Residents
Non-residents with income sourced in Australian and/or
Non-residents with income sourced in China
capital gains on assets with a necessary connection to
Tax levied on the basis of the income year - 12 months from Calendar year or monthly
1 July to 30 June.

Residents
Non-residents with income and capital gains sourced inGermany.
Calendar year

Residents
Non-residents with income sourced in South Korea

Residents
Non-residents with income sourced in the UK

Residents
Non-residents (in principle, tax is withheld)

Calendar year

From 6 April to 5 April of the following year

Calendar year

Residents generally pay tax on aggregate world wide
income and capital gains.
Non-residents generally pay tax on income sourced inAustralia and on capital gains on assets with a necessaryconnection to Australia.

Taxation on aggregate income

In principle, taxation on aggregate income

Method of taxation depends on income category

In principle, taxation on aggregate income

Classified taxation (retirement income, forestry income,transfer gains)(There are 9 income categories such as Schedule A
income)Separated taxation (special treatment for transfer,
temporary and miscellaneous income)

Income in excess of basic allowanceLess than 10 million won: 9%

Tax rates depending on income category

Progressive tax rates

16.0 - 45.0%

Less than 40 million won: 18%

10 - 40%

10%, 20%, 30%, 37% (four-level system)

Yes

Yes

Yes

1 May - 31 May of the following year

Within six months of the end of tax year

from 16 February to 15 March of the following year

Place of residence

Place of residence

Place of residence (private business operators can choose
either the place of residence or the place of business)

The method of taxation depends on the type of income.
(There are 10 categories of taxes such as salary and wage
income, plus other categories of income determined by theState Council)

For resident individuals: first $6,000 tax free (tax free
Salaries and wages: 5-45%
threshold) then rates range from 17% to 47% depending onlevel of income above $6,000. Residents also pay Medicare
Levy of 1.5% of taxable income.
For non resident individuals: no tax free threshold and rates Production and business income by personal commercial
vary from 29% to 47% depending on level of income. No
and industrial businesses: 5-35%
Medicare Levy.
In principle, the rate of 20% is applied to patent licensing
fee income, asset leasing income, rewards for service,
remuneration for articles, asset transfer gains,interest/dividend/temporary income.
None
None

Less than 80 million won: 27%
Income in excess of 80 million: 36%
Yes

Return for income year required to be filed on date advised Salaries/wages: By the 7th day of the following month each 31 May of the following year
month, in principle.
by Commissioner of Taxation each year in the Gazette.
Generally 31 October. Filing and payment dates may vary if
the individual is on a tax agent's lodgment program.
Partial self assessment. Taxpayer will receive a Notice of Estimated tax prepayment for production and businessextension possible upon request
Assessment issued by tax office after return is filed.
income should be made each month by the 7th of thefollowing month, and final tax returns should be filed within
3 months after the end of fiscal year
Place of residence
For non-residents, interest, dividends and royalties subject In principle, the address of where income originates, orAs advised by taxpayer in return.
address of tax registration

Payment due within 21 days of issue of Notice ofAssessment.
Present/absent

None

Public Officer's name and address for service of notices as Address of tax registration
notified to the tax office.

Payment

Inheritance tax

30% (including 3% for other local taxes)

Return for income year required to be filed on date advised Within four months from the end of fiscal year
by Commissioner of Taxation each year in the Gazette (seealso "Payment" below).

Tax on reserves None

Local tax

Germany

Domestic corporations

Filing of return

Income tax

China

Local companies
Resident corporations.
Resident companies (including corporate limited
partnerships, corporate units trusts and public trading trusts
but excluding partnerships and trusts).
Non-resident corporations with income and capital gains
Non-resident companies with income sourced in Australia Foreign companies with income sourced in China
sourced in Germany.
and/or with capital gains on assets with a necessaryconnection to Australia.
Tax yearTax levied on the basis of the income year - 12 months from Calendar year (it is possible to use non-calendar year upon Calendar year (the tax office's approval is required when arequest)non-calendar fiscal year is specified in the articles of
1 July to 30 June.
Tax office approval required for an income year based on adifferent 12 month period.
Income based on final results for fiscal year
Net income adjusted based on the income statement.
Taxable income Resident companies generally pay tax on world wide
income and capital gains.
Non-resident companies mostly pay tax on income sourcedin Australia and on capital gains on assets with a necessaryconnection to Australia.

In principle, payment should be made each month by the
7th day of the following month.

Salary and wages taxed at source. Instalments of income Absent
tax may also have to be paid under the Pay As You Go(PAYG) instalment system on other types of income. PAYG
Instalments are offset against assessment for the income
AbsentAbsentAbsentOrganizations and individuals, which produce or provide
specified taxable consumption items in China.
Supplies of good and services connected with Australia.
3 - 50%10% (exemptions and zero rates also applicable)
Applicable to transactions between related parties

Present. Applicable to property supplied/acquired under an Advance confirmation system is available.
international agreement between parties not dealing at
arm's length and for non-arm's length consideration.
Business tax (levied on railway, banking, services, andother companies)
Fringe benefits tax (payable by employer). Customs duties. Resource tax, customs duty, etc.
Net capital gains are included in a taxpayer's assessable
income and taxed at the rate applicable to that income. The
amount of net capital gain included may vary (e.g., 50%
CGT discount for individuals, trustees and superannuation
None

Present (state tax)

Present(Non-residents: Place of residence or the place of business)
By the filing deadline
By the filing deadline.
Estimated tax prepayments made on 31January and 31July(excluding individuals having over 80% of their income
being subject to the PAYG scheme）
Present
Present

Present (state tax)
People operating independently to provide goods andservices in Germany within the scope of their business.
Generally 16%
Food and other essential items 7%
Applicable to related party transactions based on the arms
length principle

Present
People operating independently to provide goods andservices as business.
10% (exemptions and zero rates also applicable)

Present
The value of goods and services provided as part ofbusiness in the UK
17.5% (zero rates and reduced rates also applicable)

Present
Transfer of assets, leasing of assets, and provision ofservices, carried out as business in return for payment.
4% (plus 1% local consumption tax)

Applicable to foreign transactions with related and otherspecial parties

Applicable to transactions with related parties outside theUK.

Applicable to foreign related party transactions (transactions
with overseas related companies with equity ownership ofmore than 50%)

Special consumption tax, liquor tax,

Capital gain tax

Registration and licensing tax, liquor tax

education tax, transportation tax,
customs duty, etc

Stamp duties
Customs duties, etc

stamp duty, tobacco tax,
automobile weight tax, customs duty, etc

Levied on a per-capita basis or in proportion to income

None

Prefectural tax (levied on a per-capita basis or in proportion
to income)Municipal tax (levied on a per-capita basis and in proportion
to personal income tax or corporate tax)
Enterprise tax, real estate acquisition tax,
automobile tax, automobile acquisition tax
fixed asset tax, business office tax

By the filing deadline
By the filing deadline
Estimated tax prepayments are made quarterly (Mar, June,
Sept, Dec)

There is an advance approval system

Payroll tax

None
Other local taxes
Payroll tax, land/asset tax
stamp duties, property tax, etc(10% of income tax or corporate tax)
City maintenance and construction tax, real estate tax
stamp tax, vehicle and vessel usage tax, etc.

Real estate acquisition tax, automobile tax,
trade tax, real estate tax, etc.

Acquisition tax, registration tax,
license tax, aggregate land tax
property tax, automobile tax, business office tax, etc

Council tax (levied on residential properties)
Business rates (levied on commercial properties)ɡ˒࠮ˍ˒඾ȪକȫȂˍ˓඾Ȫ࿐ȫ‫א׋‬ΑΉΐνȜσɡġĳııĵ ා˒࠮ˍ˒඾Ȫକȫġ
10:30          ࡎ࠹࡞ࡠࡆ࡯ߦ㓸ว㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧟㧲㧕
11:00㧙13:00     ੐೨ᛂวߖ෸߮ᤤ㘩㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧠㧞㧲‫ޟ‬ᓮጪ‫ޠ‬㧕

13:00          ࠲ࠢࠪ࡯ߦߡ᧲੩⒢ℂ჻ળ߳⒖േ
13:25㧙         ᧲੩⒢ℂ჻ળߦ೔⌕13:30㧙         ㅢ⸶ߣߩᛂวߖ
14:00㧙17:30    ⒢ℂ჻ࠨࡒ࠶࠻ᙣ⺣ળ㧔㧠㓏ળ⼏ቶ㧕

14:00㧙14:07   㐿ળߩߎߣ߫



14:07㧙14:20   ઍ⴫⠪╬ߩ⚫੺

14:20㧙16:55     ⒢ℂ჻ࠨࡒ࠶࠻             㧝㧕⒢೙ߩ․ᓽ
             㧞㧕⒢ോኾ㐷ኅ೙ᐲߩ᭎ⷐ             㧟㧕ฦ࿅૕߇ขࠅ⚵߻࠹࡯ࡑ             㧠㧕੹ᓟߩ⺖㗴
16:55㧙17:25      ⾰⇼ᔕ╵
17:25㧙       㐽ળߩߎߣ߫

17:45㧙         ࡃࠬߦߡ᣿ᴦ⸥ᔨ㙚߳⒖േ
18:30㧙20:30      ࠙ࠚ࡞ࠞࡓࡄ࡯࠹ࠖ࡯㧔᣿ᴦ⸥ᔨ㙚‫ޟ‬ን჻ߩ㑆㧝‫ޠ‬㧕
20:45          ࡃࠬߦߡࡎ࠹࡞߳⒖േ‫ ع‬Schedule on June 16 and 17 ‫ع‬June 16, 2004 (Wed.)

10:3011:00-13:00
13:00
13:2513:30-

Assemble at hotel lobby (3F, Keio Plaza Hotel)
Preliminary meeting and Lunch (42F "Mitake room”/Keio Plaza Hotel)
Departure by taxi for Tokyo Certified Public Tax Accountants' Association
Arrive at Tokyo Certified Public Tax Accountants' Association
Briefing with interpreters

14:00-17:30
14:00-14:07
14:07-14:20
14:20-16:55

CPTA Summit Symposium (4F, Conference room)
Opening Remarks
Introduction of Representatives
CPTA Summit Symposium
1) Characteristics of the taxation system
2) An overview of systems for tax professionals
3) Themes each organization is currently focusing on4) Future Challenges
Q&A
Closing Remarks

16:55-17:25
17:2517:4518:30-20:30
20:45

Departure by bus for Meiji Kinenkan
Welcome Reception (2F “Fuji 1 room”/ Meiji Kinenkan)
Return to hotel by bus

ĳııĵ ා˒࠮ˍ˓඾Ȫ࿐ȫġ
08:15          ࡎ࠹࡞ࡠࡆ࡯ߦ㓸ว㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧟㧲㧕
08:30         ੐೨ᛂวߖ෸߮ᤤ㘩㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲‫ޠ޽ࠅߛޟ‬㧕
09:00㧙11:20      ╙㧝࿁࿖㓙ㇺᏒ⒢ℂ჻ࠨࡒ࠶࠻
09:00㧙09:15     㐿ળߩߎߣ߫
09:15㧙11:00     ⒢ℂ჻ࠨࡒ࠶࠻           㧝㧕⥄↱ൻ߳ߩኻᔕ           㧞㧕IT ൻ߳ߩኻᔕ           㧟㧕ࠣࡠ࡯ࡃ࡞ൻ߳ߩኻᔕ
11:00㧙11:15  

11:15㧙11:20   ᧲੩ት⸒⺞ශᑼ  ᧲੩ት⸒            ⸥ᔨ᠟ᓇ

11:20      㐽ળߩߎߣ߫


11:45㧙        ᤤ㘩㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲‫ޠ࠻࠶ࡔࠦޟ‬㧕
13:30㧙      ࡃࠬߦߡ㤕↸⒢ോ⟑߳⒖േ

14:00㧙15:45      㤕↸⒢ോ⟑ⷞኤ⸰໧
15:45㧙         ࡎ࠹࡞߳⒖േ
17:00          㓸ว㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲‫ޠࠬࡕࠬࠦޟ‬㧕
17:30㧙18:20      ✚ળᙣⷫળ㧔੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲‫ޠ࡞࡯ࡏ࠼࡯ࠦࡦࠦޟ‬㧕
18:30㧙         ࡃࠬߦߡᣂኋค‫߳⧞ޘ‬⒖േ
18:30㧙20:30      ෳട࿅૕಴Ꮸ⠪╬ߣߩࡈࠚࠕ࠙ࠚ࡞࠺ࠖ࠽࡯㧔ᣂኋค‫⧞ޘ‬㧕
20:45㧙         ࡎ࠹࡞߳⒖േ

June 17, 2004 (Thu.)
8:158:30-

Assemble at hotel lobby (3F, Keio Plaza Hotel)
Preliminary meeting (5F “Dahlia Room”/ Keio Plaza Hotel)
Orientation of the summit with representatives of participating countries,
coordinators and interpreters.

9:00-11:20

The First International Metropolis CPTA Summit(5F, Eminence Hall/ Keio Plaza Hotel)
Opening Remarks
CPTA Summit
1) Responses to liberalization
2) Responses to the spread of IT
3) Responses to globalization

9:00-9:15
9:15-11:00

11:00-11:15
11:15-11:20
11:20
11:4513:3014:00-15:45
15:4517:00
17:30-18:20
18:3018:30-20:30
20:45-

Signing Ceremony for Tokyo Declaration
Tokyo Declaration
Ceremonial photographClosing Remarks
Lunch (43F "Comet" room/Keio Plaza Hotel)
Departure by bus for Kojimachi Tax OfficeInspection tour of Kojimachi Tax Office
Return to hotel
Assemble (5F “Cosmos room”/Keio Plaza Hotel)
Reception (5F “Concord Ball room”/Keio Plaza Hotel)
Departure for the restaurant J0-J0-En
Farewell Dinner with representatives of participating countries and executives
Return to hotel‫ع ࠻࠙ࠕࠗ࡟࡮ࠫ࡯࠹ࠬ ع‬ࠨࡒ࠶࠻ᙣ⺣ળ(6/16)
᧲੩⒢ℂ჻ળ㙚㧠㧲     



ԙ
Ԙ

ᣣᧄ

ԛ
 ٨

ԝ

٨

Ԛ

ࠝ࡯ࠬ࠻࡜࡝ࠕ

ԟ
Ԝ

ਛ࿖

Ԟ

ԡ

٨

 ࠼ࠗ࠷

Ԡ

ԣ

٨

  㖧࿖ Ԣ٨ ࠗࠡ࡝ࠬ

ㅦ⸥⠪٤٤٤ ٤٤٤

มળ٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤
٤٤٤٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤  ٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤

Ԙ ㊄ሶ ⑲ᄦԙ ዊᨋ  ㅴԚ ࠡ࡞࡮࡝࡯ࡧࠖ࡯ԛ ࡁࠛ࡞࡮ࡠ࡯࡜ࡦ࠼Ԝ ⿬  ᙬမԝ ⿬  ↳ᐕԞ ࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚԟ ࡋ࡞ࡓ࡯࠻࡮ࠪࡘ࠽ࠗ࠳࡯Ԡ ቡ  ⨗㆐ԡ ᧘  ▸ᵟԢ ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯ԣ ࡇ࡯࠲࡯࡮ࠤࡦࡊࠬ࠲࡯‫ ع‬ㅢ⸶

٤٤٤٤٤٤‫ ع‬Stage Layout ‫ع‬
CPTA Summit Symposium on June 16
4F, Tokyo Zeirishi Kaikan     



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Minuets Writer٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤
٤٤٤٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤  ٤٤٤ ٤٤٤٤٤٤ ٤٤٤٤٤٤ ٤٤٤

Ԙ Hideo Kaneko
ԙ Susumu Kobayashi
Ԛ Gil Levy
ԛ Noel RowlandԜ Huaitan Zhao
ԝ Shennian Zhao
Ԟ Ernst-Dieter Grafeԟ Helmut Schneider
Ԡ Song Chun Dal
ԡ Lee Beom Soo
Ԣ John Beattie
ԣ Peter Kempster‫ ع‬interpreter٤٤٤٤٤٤

ࠨࡒ࠶࠻(6/17)
੩₺ࡊ࡜ࠩࡎ࠹࡞㧡㧲‫ޠ࡞࡯ࡎࠬࡦࡀࡒࠛޟ‬

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ࠝ࡯ࠬ࠻࡜࡝ࠕ ਛ࿖


㖧࿖

࠼ࠗ࠷

ࠗࠡ࡝ࠬ

ᣣᧄ

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ㅦ⸥⠪

 

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㊄ሶ ⑲ᄦዊᨋ  ㅴࠡ࡞࡮࡝࡯ࡧࠖ࡯
ࡁࠛ࡞࡮ࡠ࡯࡜ࡦ࠼⿬  ᙬမ⿬  ↳ᐕࠛ࡞ࡦࠬ࠻㧩࠺ࠖ࡯࠲࡯࡮ࠣ࡜࡯ࡈࠚ
ࡋ࡞ࡓ࡯࠻࡮ࠪࡘ࠽ࠗ࠳࡯ቡ  ⨗㆐᧘  ▸ᵟ࡚ࠫࡦ࡮ࡆ࡯࠹ࠖ࡯
ࡇ࡯࠲࡯࡮ࠤࡦࡊࠬ࠲࡯

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CPTA Summit on June 17
5F, Eminence Hall, Keio Plaza Hotel

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Hideo Kaneko
Susumu Kobayashi
Gil Levy
Noel Rowland
Huaitan Zhao
Shennian Zhao
Ernst-Dieter Grafe
Helmut Schneider
Song Chun Dal
Lee Beom Soo
John Beattie
Peter Kempster

UnitedKingdomԣදജ࿅૕ᬺോౝኈ⚫੺㩷
ᣣᧄ⒢ℂ჻౒ᷣળ

‫ޛ‬ℂ੐㐳‫ޜ‬㋈ᧁ ๟ਃ
‫┙⸳ޛ‬ᐕ‫ޜ‬㧝㧥㧡㧟ᐕ㧔ᤘ๺㧞㧤ᐕ㧕‫ޜ⊛⋡ޛ‬⋧੕ᛔഥߩ♖␹ߦၮߠ߈‫ޔ‬‫ޟ‬ዊߐߥ⽶ᜂߢᄢ߈ߥ଻㓚‫ోߡߒ⽾৻ޔߦ࡯࠻࠶ࡕࠍޠ‬࿖
ߩ⒢ℂ჻‫ߩߘޔ‬㈩஧⠪‫ޔ‬੐ോᚲ⡯ຬࠍ৻࿅ߣߒߚ‫଻␩⑔ޟ‬㓚‫ޔߒ┙⏕ࠍޠ‬ળຬߩ዁᧪
⸳⸘ࠍᡰ߃ࠆ‫ޕ‬‫ޛ‬੐ᬺ‫ޜ‬Ԙ࿅૕଻㓚࡮߅ߒߤࠅ଻㓚ߦࠃࠆᱫ੢⛎ઃ࡮⥄ὼㅌળㆶઃ㊄ߩᡰ⛎‫ޔ‬ක≮଻㓚࡮ᚲᓧ⵬ఘߦࠃࠆ⻉⛎ઃߩᡰ⛎
ԙ᥉ㅢᐕ㊄࡮ᄢဳᐕ㊄࡮୘ੱᐕ㊄ߦࠃࠆⓍ┙ᑼᐕ㊄ߩᡰ⛎ߦࠃࠆ౏⊛ᐕ㊄ߩ⵬ቢԚ⑔೑ෘ↢ᡰេࠨ࡯ࡆࠬߩ㐿ᆎ෸߮੺⼔଻㒾ࠨ࡯ࡆࠬḰ஻ਛ‫ޛ‬ㅪ⛊వ‫ޜ‬ ‫ޥ‬㩷 㩷 ຠᎹ඙ᄢፒ  ᣣᧄ⒢ℂ჻ળ㙚㧡㧲 㔚⹤㧦(#:㧦


᧲੩⒢ℂ჻දห⚵ว㩷㩷‫ޛ‬ℂ੐㐳‫ޜ‬ጊᎹ Ꮟ㩷
‫┙⸳ޛ‬ᐕ‫ޜ‬㧝㧥㧢㧝ᐕ㧔ᤘ๺㧟㧢ᐕ㧕‫ޜ⊛⋡ޛ‬⚵วຬߩ⋧੕ᛔഥߩ♖␹ߦၮߠ߈‫⚵ޔ‬วຬߩߚ߼ߦᔅⷐߥ౒ห੐ᬺࠍⴕ޿‫ߡߞ߽ޔ‬⚵วຬߩ⥄ਥ⊛ߥ⚻ᷣᵴേࠍଦㅴߒ‫⚻ߩߘޔߟ߆ޔ‬ᷣ⊛࿾૏ߩะ਄ࠍ࿑ࠆ‫ޕ‬‫ޛ‬੐ᬺ‫ޜ‬Ԙ⚵วຬߦኻߔࠆ੐ᬺ⾗㊄ߩ⾉ઃߌ෸߮⚵วຬߩߚ߼ߦߔࠆߘߩ୫౉ࠇ
ԙ⚵วຬߩ㊄Ⲣ⋧⺣෸߮ᢷᣓԚ໡Ꮏ⚵วਛᄩ㊄ᐶ‫ޔ‬ਛዊડᬺ㊄Ⲣ౏ᐶ‫ޔ‬࿖᳃㊄Ⲣ౏ᐶ‫ޔ‬㌁ⴕ‫ޔ‬ା↪㊄ᐶ‫ޔ‬ା↪දห⚵วߦኻߔࠆ⚵วຬߩௌോߩ଻⸽
ԛ⚵วຬߩᔅⷐߣߔࠆ੐ോ↪ຠ╬ߩ౒ห⾼౉Ԝ⚵วຬߩႎ㈽⥄േฃ㗔ߦ㑐ߔࠆ੐ᬺԝ⚵วຬߩ⑔೑ෘ↢ߦ㑐ߔࠆ੐ᬺԞ⚵วຬߩ੐ᬺߦ㑐ߔࠆ⚻༡෸߮ᛛⴚߩᡷༀะ਄෶ߪ⚵ว੐ᬺߦ㑐ߔࠆ⍮⼂ߩ᥉෸ࠍ࿑ࠆ
ߚ߼ߩᢎ⢒෸߮ᖱႎߩឭଏ

ԟਛዊડᬺୟ↥㒐ᱛ౒ᷣ੐ᬺߦ㑐ߔࠆฃ⸤ᬺോ
Ԡߘߩઁ⋡⊛㆐ᚑߩߚ߼ᔅⷐߣ⹺߼ࠄࠇࠆ੐ᬺ
‫ޛ‬ㅪ⛊వ‫ޜ‬‫ع‬⒢ℂ჻ળ㙚࡮⋥༡ᄁᐫ‫ޥ‬㩷 ᷦ⼱඙ජ㚝ࡩ⼱  㔚⹤㧦(#:㧦
‫ع‬ᣂኋ੐ോᚲ
‫ޥ‬㩷 ᣂኋ඙ᣂኋ  ᣂኋን჻ࡆ࡞㧣㓏 㔚⹤㧦(#:㧦

᧲੩⒢ℂ჻ળ࠺࡯࠲ㅢାදห⚵ว‫ޛ‬ℂ੐㐳‫ޜ‬቟੗ ᓾᰴ
‫┙⸳ޛ‬ᐕ‫ޜ‬㧝㧥㧣㧢ᐕ㧔ᤘ๺㧡㧝ᐕ㧕‫ޜ⊛⋡ޛ‬⚵วຬߩ⋧੕ᛔഥߩ♖␹ߦၮߠ߈‫⚵ޔ‬วຬߩߚ߼ߦᔅⷐߥ౒ห੐ᬺࠍⴕ޿‫⚵ߡߞ߽ޔ‬วຬߩ⥄ਥ⊛ߥ⚻ᷣᵴേࠍଦㅴߒ‫⚻ߩߘޔߟ߆ޔ‬ᷣ⊛࿾૏ߩะ਄ࠍ࿑ࠆ‫ޕ‬‫ޛ‬੐ᬺ‫ޜ‬Ԙ⚵วຬߩߚ߼ߦߔࠆᬺോ↪ࠦࡦࡇࡘ࡯࠲‫ޔ‬⒢ℂ჻ળ࠺࡯࠲ㅢାࠪࠬ࠹ࡓߩ౒ห㐿⊒෸߮౒ห೙૞ߦ㑐ߔࠆ੐ᬺԙ⚵วຬߩߚ߼ߦߔࠆ⒢ᴺ࠺࡯࠲ࡌ࡯ࠬߘߩઁߩᬺോᖱႎㅢା✂‫ޔ‬⒢ℂ჻ᖱႎࡀ࠶࠻ࡢ࡯
ࠢࠪࠬ࠹ࡓߩ౒ห೑↪෸߮౒หㆇ↪ߦ઻߁ฃ⸤ᬺോਗ߮ߦࠪࠬ࠹ࡓߩ⛽ᜬ▤ℂߦ㑐ߔࠆ੐ᬺԚ⚵วຬߩߚ߼ߦߔࠆࠦࡦࡇࡘ࡯࠲࡮ࡊࡠࠣ࡜ࡓߩᡷ⦟ਗ߮ߦᖱႎᯏེ‫ޔ‬੐ോ↪ຠ෸߮ᶖ⠻ຠߩ౒ห⾼⾈ߦ㑐ߔࠆ੐ᬺԛ⚵วຬ෸߮ߘߩ૶↪ੱߩᬺോᡷༀߩߚ߼ߦߔࠆᜰዉ෸߮⎇ୃਗ߮ߦឭଏࠪࠬ࠹ࡓߘߩઁ
ߩᖱႎࡔ࠺ࠖࠕߩ೑↪⠪ᡰេ෸߮೑↪᥉෸ߦ㑐ߔࠆ੐ᬺԜ⚵วຬߩߚ߼ߦߔࠆ੐ᬺ⾗㊄ߩ⾉ઃ㧔ᚻᒻߩഀᒁࠍ฽߻‫ޕ‬㧕෸߮⚵วຬߩߚ߼ߦߔࠆߘߩ
୫౉෶ߪߘߩᢷᣓਗ߮ߦ੐ᬺ↪⾗↥ߦଥࠆࡈࠔࠗ࠽ࡦࠬ࡮࡝࡯ࠬᄾ⚂ߩᢷᣓ෶ߪ੐ോઍ
ⴕߦ㑐ߔࠆ੐ᬺ
ԝ⚵วຬߩ੐ᬺߦ㑐ߔࠆ⚻༡෸߮ᛛⴚߩᡷༀะ਄෶ߪ⚵ว੐ᬺߦ㑐ߔࠆ⍮⼂ߩ᥉෸ࠍ࿑ࠆ
ߚ߼ߩᢎ⢒෸߮ᖱႎߩឭଏߦ㑐ߔࠆ੐ᬺԞᯏ㑐⹹ߩ⊒ⴕ෸߮ᐢႎߦ㑐ߔࠆ੐ᬺԟ⚵วຬߦኻߔࠆ⑔೑ෘ↢ߦ㑐ߔࠆ੐ᬺԠ೨ฦภߩ੐ᬺߦઃᏪߔࠆ੐ᬺ
‫ޛ‬ㅪ⛊వ‫ޜ‬‫ޥ‬㩷 ᷦ⼱඙ජ㚝ࡩ⼱  ⒢ℂ჻ળ㙚 㔚⹤㧦(#:㧦㩷ᣣ㖧෹ᅢ⒢ℂ჻ㅪ⋖‫ޛ‬ળ㐳‫ޜ‬㑐ᧄ ๺ᐘ
‫┙⸳ޛ‬ᐕ‫ޜ‬㧝㧥㧥㧡ᐕ㧔ᐔᚑ㧣ᐕ㧕‫ޜ⊛⋡ޛ‬
ᣣ㖧ਔ࿖ߩ⒢೙‫ޔ‬⒢ോⴕ᡽‫ޔ‬⒢ℂ㧔⒢ോ㧕჻೙ᐲ෸߮Ꮢ႐⚻ᷣߩേะ╬ߦ㑐ߔࠆᖱႎߩ
੤឵ਗ߮ߦ⒢ℂ㧔⒢ോ㧕჻ᬺോߦ㑐ߔࠆ⚻㛎ߣ⍮⼂ߩ੤ᵹଦㅴࠍㅢߓ‫ޔ‬ਔ⠪㑆ߩℂ⸃ߣㅪᏪࠍᷓ߼ࠆ‫ޕ‬‫ޛ‬੐ᬺ‫ޜ‬Ԙ㖧࿖⒢ോ჻෸߮⒢ോ჻ળߣߩ੤ᵹ
ԙ㖧࿖⒢ോ჻෸߮ળຬ⋧੕ߩⷫ⌬Ԛળຬߩ⎇ୃ෸߮ળຬ⋧੕ߩᖱႎ੤឵
ԛߘߩઁ⋡⊛㆐ᚑߩߚ߼ᔅⷐߣ⹺߼ࠄࠇࠆ੐ᬺ
‫ޛ‬ㅪ⛊వ‫ޜ‬ ‫ޥ‬ᣂኋ඙⷏ᣂኋ  ᣂኋ⒢ℂ჻ࡆ࡞  㔚⹤㧦(#:㧦

The First International Metropolis CPTA Summit Report
第１回国際都市税理士サミット報告書

２００４年１０月発行
編者

東京税理士会国際部
発行

東京税理士会国際部〒 151-0051 東京都渋谷区千駄ヶ谷 5 - 10 - 6

TEL

03（3356）4461（代表）

FAX 03（3356）4469